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PROPERTIES AND ACCUMULATED DEPRECIATION | 12 Months Ended
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Dec. 31, 2021
Property, Plant and Equipment [Abstract] |
PROPERTIES AND ACCUMULATED DEPRECIATION | PROPERTIES AND ACCUMULATED DEPRECIATION
| December 31,
(Dollars in millions) | 2021 |  | 2020
Properties |  |  |
Land | $ | 150 |  |  | $ | 163 |
Buildings (1) | 1,458 |  |  | 1,468 |
Machinery and equipment | 10,449 |  |  | 11,494 |
Construction in progress (1) | 623 |  |  | 406 |
Properties and equipment at cost | $ | 12,680 |  |  | $ | 13,531 |
Less: Accumulated depreciation | 7,684 |  |  | 7,982 |
Net properties | $ | 4,996 |  |  | $ | 5,549 |
(1)December 31, 2020 is revised from Note 3, "Properties and Accumulated Depreciation", to the Company's 2020 Annual Report on Form 10-K, which reported Buildings as $1,824 million and Construction in progress as $50 million. Depreciation expense was $426 million, $445 million, and $450 million for 2021, 2020, and 2019, respectively. Cumulative construction-period interest of $99 million and $100 million, reduced by accumulated depreciation of $45 million and $41 million, is included in net properties at December 31, 2021 and 2020, respectively. Eastman capitalized $5 million of interest in 2021, and $4 million of interest in both 2020 and 2019.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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