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PROPERTIES AND ACCUMULATED DEPRECIATION | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment [Abstract] |
PROPERTIES AND ACCUMULATED DEPRECIATION | PROPERTIES AND ACCUMULATED DEPRECIATION
| December 31,
(Dollars in millions) | 2022 |  | 2021
Properties |  |  |
Land | $ | 140 |  |  | $ | 150 |
Buildings | 1,394 |  |  | 1,458 |
Machinery and equipment | 10,543 |  |  | 10,449 |
Construction in progress | 865 |  |  | 623 |
Properties and equipment at cost | $ | 12,942 |  |  | $ | 12,680 |
Less: Accumulated depreciation | 7,782 |  |  | 7,684 |
Net properties | $ | 5,160 |  |  | $ | 4,996 |
Depreciation expense was $384 million, $426 million, and $445 million for 2022, 2021, and 2020, respectively. Cumulative construction-period interest of $93 million and $99 million, reduced by accumulated depreciation of $43 million and $45 million, is included in net properties at December 31, 2022 and 2021, respectively. Eastman capitalized $9 million, $5 million, and $4 million of interest in 2022, 2021, and 2020, respectively.

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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 https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI https://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 https://asc.fasb.org/extlink&oid=126982197&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 https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916 + Details
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