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SEGMENT AND REGIONAL SALES INFORMATION
 9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT AND REGIONAL SALES INFORMATION
Eastman's products and operations are managed and reported in four operating segments: Additives & Functional Products ("AFP"), Advanced Materials ("AM"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's business operating segments and the geographical regions in which they operate. For disaggregation of revenue by major product lines and regions for each business operating segment, see Note 20, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2021 Annual Report on Form 10-K. For additional financial information for each segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2021 Annual Report on Form 10-K.

(Dollars in millions)Third QuarterFirst Nine Months
Sales by Segment2022202120222021
Additives & Functional Products$820 $729 $2,460 $1,993 
Advanced Materials888 770 2,471 2,255 
Chemical Intermediates751 731 2,411 2,072 
Fibers250 222 705 662 
Total Sales by Operating Segment2,709 2,452 8,047 6,982 
Other (1)
— 268 160 800 
Total Sales$2,709 $2,720 $8,207 $7,782 
(1)"Other" includes sales revenue from the divested rubber additives and adhesives resins businesses previously part of the AFP segment.
(Dollars in millions)Third QuarterFirst Nine Months
Earnings (Loss) Before Interest and Taxes by Segment2022202120222021
Additives & Functional Products $126 $130 $419 $346 
Advanced Materials 131 125 333 421 
Chemical Intermediates 85 130 373 336 
Fibers 21 32 82 114 
Total Earnings Before Interest and Taxes by Operating Segment363 417 1,207 1,217 
Other (1)
  
Growth initiatives and businesses not allocated to operating segments(54)(4)(139)(21)
Pension and other postretirement benefits income (expense), net not allocated to operating segments22 27 71 81 
Asset impairments and restructuring charges, net— (1)(1)(6)
Net gain (loss) on divested businesses and related transaction costs(7)(68)(8)(563)
Steam line incident costs, net of insurance proceeds— — (42)— 
Other income (charges), net not allocated to operating segments— (1)(5)(5)
Total Earnings Before Interest and Taxes$324 $370 $1,083 $703 
(1)"Other" includes EBIT of $6 million in first nine months 2022 and loss before interest and taxes of $39 million and $488 million in third quarter and first nine months 2021, respectively, from the divested rubber additives and adhesives resins businesses previously part of the AFP segment.

(Dollars in millions)September 30,December 31,
Assets by Segment (1)
20222021
Additives & Functional Products$4,149 $4,188 
Advanced Materials4,885 4,661 
Chemical Intermediates2,721 2,703 
Fibers1,017 972 
Total Assets by Operating Segment12,772 12,524 
Corporate & Other Assets2,213 2,995 
Total Assets$14,985 $15,519 
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets. As disclosed in Note 1, "Significant Accounting Policies", December 31, 2021 Assets by Segment have been recast from Note 20, "Segment and Regional Sales Information", to the Company's 2021 Annual Report on Form 10-K. Prior to the recast, December 31, 2021 assets reported for the AFP segment were revised from $4,643 million to $5,195 million, and assets reported for Corporate & Other Assets were revised from $2,540 million to $1,988 million. Total assets were not impacted by the misclassification.
(Dollars in millions)Third QuarterFirst Nine Months
Sales by Customer Location2022202120222021
United States and Canada$1,202 $1,197 $3,704 $3,398 
Europe, Middle East, and Africa680 698 2,106 2,042 
Asia Pacific662 658 1,912 1,877 
Latin America165 167 485 465 
Total Sales$2,709 $2,720 $8,207 $7,782