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DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS (Tables) | 9 Months Ended
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Sep. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items] |
Cumulative basis adjustments for fair value hedges on balance sheet [Table Text Block] | As of September 30, 2022 and December 31, 2021, the following amounts were included on the Unaudited Consolidated Statements of Financial Position related to cumulative basis adjustments for fair value hedges.
(Dollars in millions) |  | Carrying amount of the hedged liabilities |  | Cumulative amount of fair value hedging loss adjustment included in the carrying amount of the hedged liability
Line item on the Unaudited Consolidated Statements of Financial Position in which the hedged item is included |  | September 30, 2022 |  | December 31, 2021 |  | September 30, 2022 |  | December 31, 2021
Borrowings due within one year |  | $ | — |  |  | $ | 697 |  |  | $ | — |  |  | $ | (2) |
Long-term borrowings |  | 70 |  |  | 76 |  |  | (5) |  |  | 1 |
Derivative Instruments, Gain (Loss) [Table Text Block] | The following table presents the effect of fair value and cash flow hedge accounting in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for third quarter 2022 and 2021.
Location and Amount of Gain or (Loss) Recognized in Earnings from Fair Value and Cash Flow Hedging Relationships
|  | Third Quarter
|  | 2022 |  | 2021
(Dollars in millions) |  | Sales |  | Cost of Sales |  | Net Interest Expense |  | Sales |  | Cost of Sales |  | Net Interest Expense
Total amounts of income and expense line items presented in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized |  | $ | 2,709 |  |  | $ | 2,168 |  |  | $ | 43 |  |  | $ | 2,720 |  |  | $ | 2,058 |  |  | $ | 49 |
The effects of fair value and cash flow hedging: |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |
Interest contracts (fixed-for-floating interest rate swaps): |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  |  |  |  |  | 1 |  |  |  |  |  |  | — |
Derivatives designated as hedging instruments |  |  |  |  |  | (1) |  |  |  |  |  |  | — |
Gain or (loss) on cash flow hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |
Interest contracts (forward starting interest rate and treasury lock swap contracts): |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  |  |  |  |  | — |  |  |  |  |  |  | (2) |
Commodity Contracts: |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  |  |  | 1 |  |  |  |  |  |  | 9 |  |  |
Foreign Exchange Contracts: |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  | 18 |  |  |  |  |  |  | — |  |  |  |  |
The following table presents the effect of fair value and cash flow hedge accounting in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for first nine months 2022 and 2021.
Location and Amount of Gain or (Loss) Recognized in Earnings from Fair Value and Cash Flow Hedging Relationships
|  | First Nine Months
|  | 2022 |  | 2021
(Dollars in millions) |  | Sales |  | Cost of Sales |  | Net Interest Expense |  | Sales |  | Cost of Sales |  | Net Interest Expense
Total amounts of income and expense line items presented in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized |  | $ | 8,207 |  |  | $ | 6,446 |  |  | $ | 134 |  |  | $ | 7,782 |  |  | $ | 5,841 |  |  | $ | 150 |
The effects of fair value and cash flow hedging: |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |
Interest contracts (fixed-for-floating interest rate swaps): |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  |  |  |  |  | 2 |  |  |  |  |  |  | 1 |
Derivatives designated as hedging instruments |  |  |  |  |  | (2) |  |  |  |  |  |  | (1) |
Gain or (loss) on cash flow hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |
Interest contracts (forward starting interest rate and treasury lock swap contracts): |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  |  |  |  |  | (5) |  |  |  |  |  |  | (7) |
Commodity Contracts: |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  |  |  | 38 |  |  |  |  |  |  | 4 |  |  |
Foreign Exchange Contracts: |  |  |  |  |  |  |  |  |  |  |  |
Amount reclassified from AOCI into earnings |  | 33 |  |  |  |  |  |  | (10) |  |  |  |  |
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block] | The following table presents the notional amounts outstanding at September 30, 2022 and December 31, 2021 associated with Eastman's hedging programs.
Notional Outstanding |  | September 30, 2022 |  | December 31, 2021
Derivatives designated as cash flow hedges: |  |  |  |
Foreign Exchange Forward and Option Contracts (in millions) |  |  |  |
| EUR/USD (in EUR) |  | €612 |  | €429
Commodity Forward and Collar Contracts |  |  |  |
| Feedstock (in million barrels) |  | 1 |  |  | 1 |
| Energy (in million british thermal units) |  | 5 |  |  | 13 |
Interest rate swaps for the future issuance of debt (in millions) |  | — |  |  | $75
Derivatives designated as fair value hedges: |  |  |  |
Fixed-for-floating interest rate swaps (in millions) |  | $75 |  | $75
Derivatives designated as net investment hedges: |  |  |  |
Cross-currency interest rate swaps (in millions) |  |  |  |
| EUR/USD (in EUR) |  | €587 |  | €853
Non-derivatives designated as net investment hedges: |  |  |  |
Foreign Currency Net Investment Hedges (in millions) |  |  |  |
| EUR/USD (in EUR) |  | €1,246 |  | €1,246
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) | The following table presents the effect of the Company's hedging instruments on "Other comprehensive income (loss), net of tax" ("OCI") and financial performance for third quarter and first nine months 2022 and 2021.
|  | Change in amount of after tax gain (loss) recognized in OCI on derivatives |  | Pre-tax amount of gain (loss) reclassified from OCI into earnings
(Dollars in millions) |  | Third Quarter |  | First Nine Months |  | Third Quarter |  | First Nine Months
Hedging Relationships |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
Derivatives in cash flow hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | $ | (4) |  |  | $ | 40 |  |  | $ | (5) |  |  | $ | 55 |  |  | $ | 1 |  |  | $ | 9 |  |  | $ | 38 |  |  | $ | 4 |
Foreign exchange contracts |  | 22 |  |  | 11 |  |  | 43 |  |  | 33 |  |  | 18 |  |  | — |  |  | 33 |  |  | (10) |
Forward starting interest rate and treasury lock swap contracts |  | (1) |  |  | 2 |  |  | 9 |  |  | 8 |  |  | — |  |  | (2) |  |  | (5) |  |  | (7) |
Non-derivatives in net investment hedging relationships (pre-tax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net investment hedges |  | 17 |  |  | 36 |  |  | 199 |  |  | 86 |  |  | — |  |  | — |  |  | — |  |  | — |
Derivatives in net investment hedging relationships (pre-tax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cross-currency interest rate swaps |  | 39 |  |  | 23 |  |  | 74 |  |  | 55 |  |  | — |  |  | — |  |  | — |  |  | — |
Cross-currency interest rate swaps excluded component |  | (1) |  |  | (2) |  |  | (6) |  |  | (7) |  |  | — |  |  | — |  |  | — |  |  | — |
Financial assets and liabilities valued on a recurring basis | The following table presents the financial assets and liabilities valued on a recurring and gross basis and includes where the financial assets and liabilities are on the Unaudited Consolidated Statements of Financial Position as of September 30, 2022 and December 31, 2021.
The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis
(Dollars in millions) |  |  |  |  |  |
Derivative Type |  | Statements of Financial Position Classification |  | September 30, 2022 Level 2 |  | December 31, 2021 Level 2
Derivatives designated as cash flow hedges: |  |  |  |  |  |
Commodity contracts |  | Other current assets |  | $ | 15 |  |  | $ | 16 |
Commodity contracts |  | Other noncurrent assets |  | — |  |  | 2 |
Foreign exchange contracts |  | Other current assets |  | 49 |  |  | 12 |
Foreign exchange contracts |  | Other noncurrent assets |  | 26 |  |  | 6 |
Forward starting interest rate swap contracts |  | Other current assets |  | — |  |  | 5 |
Derivatives designated as fair value hedges: |  |  |  |  |  |
Fixed-for-floating interest rate swap |  | Other current assets |  | — |  |  | 1 |
Fixed-for-floating interest rate swap |  | Other noncurrent assets |  | — |  |  | 1 |
Derivatives designated as net investment hedges: |  |  |  |  |  |
Cross-currency interest rate swaps |  | Other current assets |  | — |  |  | 20 |
Cross-currency interest rate swaps |  | Other noncurrent assets |  | 120 |  |  | 35 |
Total Derivative Assets |  |  |  | $ | 210 |  |  | $ | 98 |
Derivatives designated as cash flow hedges: |  |  |  |  |  |
Commodity contracts |  | Payables and other current liabilities |  | $ | 3 |  |  | $ | 1 |
Commodity contracts |  | Other long-term liabilities |  | — |  |  | 1 |
Foreign exchange contracts |  | Payables and other current liabilities |  | — |  |  | 1 |
Derivatives designated as fair value hedges: |  |  |  |  |  |
Fixed-for-floating interest rate swap |  | Long-term borrowings |  | 5 |  |  | — |
Derivatives designated as net investment hedges: |  |  |  |  |  |
Cross-currency interest rate swaps |  | Other long-term liabilities |  | 1 |  |  | 5 |
Total Derivative Liabilities |  |  |  | $ | 9 |  |  | $ | 8 |
Total Net Derivative Assets (Liabilities) |  |  |  | $ | 201 |  |  | $ | 90 |

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