XML 96 R68.htm IDEA: XBRL DOCUMENT
v3.22.4

ASSET IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Restructuring Cost and Reserve [Line Items] |  |  |
Asset Impairment Charges | $ 0 | $ 16 | $ 146
Impairment of Long-Lived Assets to be Disposed of | 0 | 16 | 21
Other Asset Impairment Charges | 15 | (1) | 0
Impairment of Intangible Assets (Excluding Goodwill) | 0 | 0 | 125
Severance Costs | 30 | 2 | 65
Business Exit Costs | 7 | 30 | 16
Asset impairments and restructuring charges, net | 52 | 47 | 227
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 17 | 79 | 28
Restructuring Reserve, Period Increase (Decrease) | 52 | 47 | 227
Restructuring Reserve, Accrual Adjustment | 1 | (26) | (144)
Cash Reductions | (35) | (83) | (32)
Balance at End of Period | 35 | 17 | 79
Non-Cash Charges [Member] |  |  |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 0 | 0 | 0
Restructuring Reserve, Period Increase (Decrease) |  | 16 | 145
Non-cash Reductions |  | (16) | (145)
Cash Reductions |  | 0 | 0
Balance at End of Period |  | 0 | 0
Employee Severance [Member] |  |  |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 12 | 65 | 17
Restructuring Reserve, Period Increase (Decrease) | 31 | 2 | 65
Restructuring Reserve, Accrual Adjustment | 0 | (1) | 1
Cash Reductions | (9) | (54) | (18)
Balance at End of Period | 34 | 12 | 65
Site Closure and Restructuring Costs [Member] |  |  |
Restructuring Charge [Roll Forward] |  |  |
Balance at Beginning of Period | 5 | 14 | 11
Restructuring Reserve, Period Increase (Decrease) | 21 | 29 | 17
Restructuring Reserve, Accrual Adjustment | 1 | (9) | 0
Cash Reductions | (26) | (29) | (14)
Balance at End of Period | 1 | 5 | 14
Additives And Functional Products [Member] | Customer-Related Intangible Assets [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Intangible Assets (Excluding Goodwill) | 0 | 0 | 2
Corporate and Other | Trade Names |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Intangible Assets (Excluding Goodwill) | 0 | 0 | 123
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Corporate and Other |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of | 0 | 12 | 5
Severance Costs | 0 | 0 | 3
Other Restructuring Costs | 0 | 6 | 0
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Corporate and Other | Non-US |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of |  | 4 |
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Corporate and Other | North America [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of |  | 8 |
Site Closure Performance Films North America 2020 [Member] | Advanced Materials [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of | 0 | 0 | 5
Severance Costs | 1 | 0 | 3
Other Restructuring Costs | 0 | 2 | 0
Site Closure Animal Nutrition Asia Pacific [Member] | Additives And Functional Products [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of | 0 | 0 | 3
Other Asset Impairment Charges | 0 | (1) | 0
Severance Costs | 0 | 0 | 1
Other Restructuring Costs | 0 | 0 | (2)
Polyester Based Fibers [Member] | Corporate, Non-Segment [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of | 0 | 0 | 8
Other Restructuring Costs | 0 | 0 | 4
Site Closure Advanced Interlayers North America 2020 [Member] | Advanced Materials [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Impairment of Long-Lived Assets to be Disposed of | 0 | 1 | 0
Other Asset Impairment Charges | 16 | 0 | 0
Severance Costs | 0 | 1 | 5
Other Restructuring Costs | 2 | 5 | 0
Restructuring and Related Cost, Accelerated Depreciation |  | 4 | 8
Site Closure Singapore 2019 [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Asset Impairment Charges | 0 | 3 | 0
Severance Costs | 0 | 0 | 6
Other Restructuring Costs | 3 | 17 | 0
Site Closure Singapore 2019 [Member] | Additives And Functional Products [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Asset Impairment Charges |  | 1 |
Severance Costs |  |  | 1
Other Restructuring Costs |  | 3 |
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Asset Impairment Charges |  | 2 |
Severance Costs |  |  | 5
Other Restructuring Costs | 3 | 14 |
Corporate Cost Actions [Member] | Corporate, Non-Segment [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Severance Costs | 22 | 1 | 47
Other Restructuring Costs | 0 | 0 | 14
Site Closure Tire Additives Asia Pacific | Corporate and Other |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Other Asset Impairment Charges | (1) | 0 | 0
Site Closure Acetate Yarn 2022 | Fibers [Member] |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |
Severance Costs | 7 | 0 | 0
Business Exit Costs | $ 2 | $ 0 | $ 0

X
- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126905981&loc=d3e2420-110228 + Details
Name: | us-gaap_AssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_BusinessExitCosts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 + Details
Name: | us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126905981&loc=d3e2611-110228 + Details
Name: | us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=109226691&loc=d3e2921-110230 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_OtherAssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses associated with a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_OtherRestructuringCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 17 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3367-108585 + Details
Name: | us-gaap_PaymentsForRestructuring
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_RestructuringReserve
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of accelerated depreciation charged against earnings associated with exit from or disposal of business activities or restructuring plan. + References No definition available. + Details
Name: | us-gaap_RestructuringReserveAcceleratedDepreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense (reversal of expense) which increases (decreases) the restructuring reserve from an adjustment to a previously accrued restructuring liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
Name: | us-gaap_RestructuringReserveAccrualAdjustment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in the accrual for restructuring costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_RestructuringReservePeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_RestructuringReserveRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of decrease in the reserve for full or partial settlement through consideration other than cash. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_RestructuringReserveSettledWithoutCash2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of restructuring charges, remediation cost, and asset impairment loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_RestructuringSettlementAndImpairmentProvisions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_SeveranceCosts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=emn_NonCashChargesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=us-gaap_EmployeeSeveranceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=us-gaap_FacilityClosingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=emn_AdditivesAndFunctionalProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureTireAdditivesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=us-gaap_NonUsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=srt_NorthAmericaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosurePerformanceFilmsNorthAmerica2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=emn_AdvancedMaterialsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureAnimalNutritionAsiaPacificMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_PolyesterBasedFibersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_CorporateNonSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureAdvancedInterlayersNorthAmerica2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureSingapore2019Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=emn_ChemicalIntermediatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_CorporateCostActionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureTireAdditivesAsiaPacificMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=emn_SiteClosureAcetateYarn2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=emn_FibersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |