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STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2022

Stockholders' Equity Note [Abstract]

Schedule of Reconciliation of the Changes in Stockholders' Equity

A reconciliation of the changes in stockholders' equity for 2022, 2021, and 2020 is provided below:

(Dollars in millions)			Common Stock at Par Value						Additional Paid-in Capital						Retained Earnings						Accumulated Other Comprehensive Income (Loss)						Treasury Stock at Cost						Total Eastman Stockholders' Equity						Noncontrolling Interest						Total Equity
Balance at December 31, 2019			$	2					$	2,105					$	7,965					$	(214)					$	(3,900)					$	5,958					$	74					$	6,032
Net Earnings			—						—						478						—						—						478						11						489
Cash Dividends (1)			—						—						(363)						—						—						(363)						—						(363)
Other Comprehensive (Loss)			—						—						—						(59)						—						(59)						—						(59)
Share-Based Compensation Expense (2)			—						44						—						—						—						44						—						44
Stock Option Exercises			—						36						—						—						—						36						—						36
Other (3)			—						(11)						—						—						—						(11)						2						(9)
Share Repurchase			—						—						—						—						(60)						(60)						—						(60)
Distributions to noncontrolling interest			—						—						—						—						—						—						(2)						(2)
Balance at December 31, 2020			$	2					$	2,174					$	8,080					$	(273)					$	(3,960)					$	6,023					$	85					$	6,108
Net Earnings			—						—						857						—						—						857						10						867
Cash Dividends (1)			—						—						(380)						—						—						(380)						—						(380)
Other Comprehensive Income			—						—						—						91						—						91						—						91
Share-Based Compensation Expense (2)			—						70						—						—						—						70						—						70
Stock Option Exercises			—						62						—						—						—						62						—						62
Other (3)			—						(19)						—						—						—						(19)						3						(16)
Share Repurchase (4)			—						(100)						—						—						(900)						(1,000)						—						(1,000)
Distributions to noncontrolling interest			—						—						—						—						—						—						(14)						(14)
Balance at December 31, 2021			$	2					$	2,187					$	8,557					$	(182)					$	(4,860)					$	5,704					$	84					$	5,788
Net Earnings			—						—						793						—						—						793						3						796
Cash Dividends (1)			—						—						(377)						—						—						(377)						—						(377)
Other Comprehensive Income			—						—						—						(23)						—						(23)						—						(23)
Share-Based Compensation Expense (2)			—						69						—						—						—						69						—						69
Stock Option Exercises			—						9						—						—						—						9						—						9
Other (3)			—						(20)						—						—						—						(20)						(4)						(24)
Share Repurchase (5)			—						70						—						—						(1,072)						(1,002)						—						(1,002)
Balance at December 31, 2022			$	2					$	2,315					$	8,973					$	(205)					$	(5,932)					$	5,153					$	83					$	5,236

(1)Cash dividends includes cash dividends paid and dividends declared, but unpaid.

(2)Share-based compensation expense is the fair value of share-based awards.

(3)Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards.

(4)Additional paid-capital in 2021 included payment for repurchase of shares under the 2021 ASR which had not yet been delivered.

(5)Additional paid-in capital in 2022 included the final settlement of the 2021 ASR and the favorable settlement of the second quarter 2022 accelerated share repurchase program (the "2022 ASR").

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

			For years ended December 31,
(In millions, except per share amounts)			2022						2021						2020
Numerator
Net earnings attributable to Eastman			$	793					$	857					$	478
Denominator
Weighted average shares used for basic EPS			123.5						134.9						135.5
Dilutive effect of stock options and other award plans			1.4						2.2						1.0
Weighted average shares used for diluted EPS			124.9						137.1						136.5
EPS (1)
Basic			$	6.42					$	6.35					$	3.53
Diluted			$	6.35					$	6.25					$	3.50

(1)     EPS is calculated using whole dollars and shares.

Schedule of Shares of Common Stock Issued

			For years ended December 31,
			2022						2021						2020
Balance at beginning of year			221,809,309						220,641,506						219,638,646
Issued for employee compensation and benefit plans			539,248						1,167,803						1,002,860
Balance at end of year			222,348,557						221,809,309						220,641,506

Schedule of Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

(Dollars in millions)			Cumulative Translation Adjustment						Benefit Plans Unrecognized Prior Service Credits						Unrealized Gains (Losses) on Cash Flow Hedges						Unrealized Losses on Investments						Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2020			$	(293)					$	87					$	(66)					$	(1)					$	(273)
Period change			56						(28)						63						—						91
Balance at December 31, 2021			(237)						59						(3)						(1)						(182)
Period change			7						(27)						(3)						—						(23)
Balance at December 31, 2022			$	(230)					$	32					$	(6)					$	(1)					$	(205)

Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects

Components of total other comprehensive income (loss) recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:

			For years ended December 31,
			2022												2021												2020
(Dollars in millions)			Before Tax						Net of Tax						Before Tax						Net of Tax						Before Tax						Net of Tax
Change in cumulative translation adjustment			$	7					$	7					$	56					$	56					$	(29)					$	(29)
Defined benefit pension and other postretirement benefit plans:
Prior service credit arising during the period			—						—						—						—						12						9
Amortization of unrecognized prior service credits included in net periodic costs			(34)						(27)						(38)						(28)						(38)						(28)
Derivatives and hedging:
Unrealized gain (loss) during period			71						53						88						66						(46)						(34)
Reclassification adjustment for (gains) losses included in net income, net			(75)						(56)						(4)						(3)						31						23
Total other comprehensive income (loss)			$	(31)					$	(23)					$	102					$	91					$	(70)					$	(59)

For additional information regarding the impact of reclassifications into earnings, refer to Note 10, "Derivative and Non-Derivative Financial Instruments", and Note 11, "Retirement Plans".

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