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PROPERTIES AND ACCUMULATED DEPRECIATION
 12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PROPERTIES AND ACCUMULATED DEPRECIATION PROPERTIES AND ACCUMULATED DEPRECIATION
 December 31,
(Dollars in millions)20222021
Properties
Land$140 $150 
Buildings1,394 1,458 
Machinery and equipment10,543 10,449 
Construction in progress865 623 
Properties and equipment at cost$12,942 $12,680 
Less:  Accumulated depreciation7,782 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.