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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Income Statement [Abstract]    
Sales $ 2,409 $ 2,241
Cost of sales 1,811 1,664
Gross profit 598 577
Selling, general and administrative expenses 184 160
Research and development expenses 58 61
Asset impairments and restructuring charges, net 7 14
Other components of post-employment (benefit) cost, net (36) (30)
Other (income) charges, net (4) 4
Earnings before interest and taxes 389 368
Net interest expense 50 52
Earnings before income taxes 339 316
Provision for income taxes 62 56
Net earnings 277 260
Less: Net earnings attributable to noncontrolling interest 3 2
Net earnings attributable to Eastman $ 274 $ 258
Earnings Per Share, Basic [Abstract]    
Basic earnings per share attributable to Eastman $ 2.01 $ 1.90
Diluted earnings per share attributable to Eastman    
Diluted earnings per share attributable to Eastman $ 1.99 $ 1.89
Comprehensive Income    
Net earnings including noncontrolling interest $ 277 $ 260
Other comprehensive income (loss), net of tax:    
Change in cumulative translation adjustment 2 19
Defined benefit pension and other postretirement benefit plans:    
Amortization of unrecognized prior service credits (7) (7)
Derivatives and hedging:    
Unrealized gain (loss) during period 25 7
Reclassification adjustment for (gains) losses included in net income, net 5 (2)
Total other comprehensive income (loss), net of tax 25 17
Comprehensive income including noncontrolling interest 302 277
Less: Net earnings attributable to noncontrolling interest 3 2
Comprehensive income attributable to Eastman 299 275
Retained Earnings    
Retained earnings at beginning of period 8,080 7,965
Net earnings attributable to Eastman 274 258
Cash dividends declared (94) (90)
Retained earnings at end of period $ 8,260 $ 8,133