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EARNINGS AND DIVIDENDS PER SHARE (Tables)

9 Months Ended

Sep. 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:

			Third Quarter												First Nine Months
(In millions, except per share amounts)			2021						2020						2021						2020
Numerator
Earnings attributable to Eastman, net of tax			$	351					$	161					$	479					$	446
Denominator
Weighted average shares used for basic EPS			135.3						135.3						135.8						135.5
Dilutive effect of stock options and other awards			1.7						1.0						1.8						0.9
Weighted average shares used for diluted EPS			137.0						136.3						137.6						136.4
(Calculated using whole dollars and shares)
EPS
Basic			$	2.60					$	1.19					$	3.53					$	3.29
Diluted			$	2.57					$	1.18					$	3.49					$	3.27

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- References

No definition available.

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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

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