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SEGMENT INFORMATION
 12 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT AND REGIONAL SALES INFORMATION
Eastman's products and operations are managed and reported in four operating segments: Advanced Materials ("AM"), Additives & Functional Products ("AFP"), 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.

To maintain comparability of segment financial statement information, the Company has moved the divested businesses from the AFP segment to "Other" and recast the segment financial information for sales revenue, EBIT, assets, depreciation and amortization expense, and capital expenditures related to the divested rubber additives product lines and related assets and technology and the divested adhesives resins business.

Advanced Materials Segment

In the AM segment, the Company produces and markets polymers, films, and plastics with differentiated performance properties for value-added end-uses in transportation; durables and electronics; building and construction; medical and pharma; and consumables end-markets.

The advanced interlayers product line includes polyvinyl butyral sheet and specialty polyvinyl butyral intermediates. The performance films product line primarily consists of window films and protective films products for aftermarket applied films. The specialty plastics product line consists of two primary products: copolyesters and cellulosic biopolymers.

Percentage of Total Segment Sales
Product Lines202220212020
Advanced Interlayers29%29%29%
Performance Films20%20%20%
Specialty Plastics51%51%51%
Total100%100%100%
Percentage of Total Segment Sales
Sales by Customer Location202220212020
United States and Canada33%30%34%
Asia Pacific35%38%33%
Europe, Middle East, and Africa26%27%27%
Latin America6%5%6%
Total100%100%100%

Additives & Functional Products Segment

In the AFP segment, the Company manufactures materials for products in the transportation; personal care and wellness; food, feed, and agriculture; building and construction; water treatment and energy; consumables; and durables and electronics end-markets.

The products manufactured by the Company in the animal nutrition business consist of organic acid-based solutions product lines. The care additives business consists of amine derivative-based building blocks for the production of flocculants, intermediates for surfactants, fumigants, fungicides, and plant growth regulator products. The coatings additives product line can be broadly classified as polymers and additives and solvents and include specialty coalescents, specialty solvents, paint additives, and specialty polymers. In the specialty fluids product line, the Company produces heat transfer and aviation fluids products.
Percentage of Total Segment Sales
Product Lines202220212020
Animal Nutrition14%12%12%
Care Additives 34%32%34%
Coatings Additives34%38%36%
Specialty Fluids18%18%18%
Total100%100%100%

Percentage of Total Segment Sales
Sales by Customer Location202220212020
United States and Canada39%38%38%
Asia Pacific24%27%26%
Europe, Middle East, and Africa31%29%30%
Latin America6%6%6%
Total100%100%100%

Chemical Intermediates Segment

Eastman leverages large scale and vertical integration from the cellulosic biopolymers and acetyl, olefins, and alkylamines streams to support the Company's specialty operating segments with advantaged cost positions. The CI segment sells excess intermediates beyond the Company's internal specialty needs into end-markets such as industrial chemicals and processing, building and construction, health and wellness, and agrochemicals.

The functional amines product lines include methylamines and salts, and higher amines and solvents. In the intermediates product line, the Company produces olefin derivatives, acetyl derivatives, ethylene, and commodity solvents. The plasticizers product line consists of a unique set of primary non-phthalate and phthalate plasticizers and a range of niche non-phthalate plasticizers.
Percentage of Total Segment Sales
Product Lines202220212020
Functional Amines24%21%23%
Intermediates56%57%57%
Plasticizers20%22%20%
Total100%100%100%
Percentage of Total Segment Sales
Sales by Customer Location202220212020
United States and Canada70%70%65%
Asia Pacific7%8%13%
Europe, Middle East, and Africa17%16%16%
Latin America6%6%6%
Total100%100%100%

Fibers Segment

In the Fibers segment, Eastman manufactures and sells acetate tow and triacetin plasticizers for use in filtration media, primarily cigarette filters; cellulosic staple fibers and filament yarn for use in apparel, home furnishings, and industrial fabrics; nonwoven media for use in filtration and friction applications, used primarily in transportation, industrial, and agricultural end-markets; and cellulose acetate flake and acetyl raw materials for other acetate fiber producers.
Percentage of Total Segment Sales
Product Lines202220212020
Acetate Tow64%64%70%
Acetate Yarn14%14%9%
Acetyl Chemical Products16%16%16%
Nonwovens6%6%5%
Total100%100%100%
Percentage of Total Segment Sales
Sales by Customer Location202220212020
United States and Canada25%25%26%
Asia Pacific35%35%32%
Europe, Middle East, and Africa37%37%39%
Latin America3%3%3%
Total100%100%100%

For years ended December 31,
(Dollars in millions)202220212020
Sales by Segment
Advanced Materials$3,207 $3,027 $2,524 
Additives & Functional Products3,165 2,708 2,095 
Chemical Intermediates3,026 2,849 2,090 
Fibers1,022 900 837 
Total Sales by Operating Segment10,420 9,484 7,546 
Other (1)
160 992 927 
Total Sales$10,580 $10,476 $8,473 
(1)"Other" includes sales revenue from the divested rubber additives and adhesives resins businesses.
For years ended December 31,
(Dollars in millions)202220212020
Earnings (Loss) Before Interest and Taxes by Segment
Advanced Materials $376 $519 $427 
Additives & Functional Products 483 448 382 
Chemical Intermediates 409 445 166 
Fibers 131 142 180 
Total EBIT by Operating Segment1,399 1,554 1,155 
Other (1)
Growth initiatives and businesses not allocated to operating segments (196)(49)(32)
Pension and other postretirement benefit plans income (expense), net not allocated to operating segments70 375 (156)
Asset impairments and restructuring charges, net(21)(18)(206)
Net gain (loss) on divested businesses and related transaction costs (61)(570)— 
Steam line incident costs, net of insurance proceeds(39)— — 
Other income (charges), net not allocated to operating segments7 (11)(20)
Total EBIT$1,159 $1,281 $741 
(1)"Other" includes EBIT of $6 million in 2022 and loss before interest and taxes of $502 million and $70 million in 2021 and 2020, respectively, from the divested rubber additives and adhesives resins businesses.
December 31,
(Dollars in millions)20222021
Assets by Segment (1)
Advanced Materials$4,967 $4,661 
Additives & Functional Products4,127 4,188 
Chemical Intermediates2,695 2,703 
Fibers1,046 972 
Total Assets by Operating Segment12,835 12,524 
Corporate Assets1,832 2,995 
Total Assets$14,667 $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 and Other Assets were revised from $2,540 million to $1,988 million. Total assets were not impacted by the misclassification.

For years ended December 31,
(Dollars in millions)202220212020
Depreciation and Amortization Expense by Segment
Advanced Materials$163 $177 $187 
Additives & Functional Products134 132 125 
Chemical Intermediates112 111 108 
Fibers61 60 56 
Total Depreciation and Amortization Expense by Operating Segment470 480 476 
Other (1)
7 58 98 
Total Depreciation and Amortization Expense$477 $538 $574 
(1)"Other" includes depreciation and amortization expense from the divested rubber additives and adhesives resins businesses.
For years ended December 31,
(Dollars in millions)202220212020
Capital Expenditures by Segment
Advanced Materials$341 $280 $140 
Additives & Functional Products98 97 79 
Chemical Intermediates98 124 84 
Fibers43 33 31 
Total Capital Expenditures by Operating Segment580 534 334 
Other (1)
31 21 49 
Total Capital Expenditures$611 $555 $383 
(1)"Other" includes capital expenditures from the divested rubber additives and adhesives resins businesses.
Sales are attributed to geographic areas based on customer location and long-lived assets are attributed to geographic areas based on asset location.
(Dollars in millions)For years ended December 31,
Geographic Information202220212020
Sales
United States$4,738 $4,397 $3,437 
All foreign countries5,842 6,079 5,036 
Total$10,580 $10,476 $8,473 
December 31,
202220212020
Net properties
United States$4,180 $3,847 $4,106 
All foreign countries980 1,149 1,443 
Total$5,160 $4,996 $5,549