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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 2021
Earnings Per Share [Abstract] |
Earnings per share, basic and diluted | The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:
| Second Quarter |  | First Six Months
(In millions, except per share amounts) | 2021 |  | 2020 |  | 2021 |  | 2020
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | (146) |  |  | $ | 27 |  |  | $ | 128 |  |  | $ | 285 |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 135.9 |  | 135.3 |  | 136.0 |  | 135.6
Dilutive effect of stock options and other awards (1) | — |  | 0.8 |  | 1.8 |  | 0.8
Weighted average shares used for diluted EPS | 135.9 |  | 136.1 |  | 137.8 |  | 136.4
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | (1.07) |  |  | $ | 0.20 |  |  | $ | 0.94 |  |  | $ | 2.10 |
Diluted | $ | (1.07) |  |  | $ | 0.20 |  |  | $ | 0.93 |  |  | $ | 2.09 |
(1)Dilutive effect is not applicable in periods with a net loss.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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