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SEGMENT AND REGIONAL SALES INFORMATION
 3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT 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. For disaggregation of revenue by major product lines and regions for each business operating segment, see Note 20, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2022 Annual Report on Form 10-K. For additional financial information for each segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2022 Annual Report on Form 10-K.

In first quarter 2023, the Company moved the functional amines product line into the AFP segment. In addition, certain organic acid products and olefin-based products moved from the AFP segment to the CI segment. These product moves are expected to increase efficiency of the Company's assets and commercial teams, and to increase portfolio transparency. The information presented below has been recast for all periods presented.
(Dollars in millions)First Quarter
Sales by Segment20232022
Advanced Materials$742 $737 
Additives & Functional Products (1)
777 889 
Chemical Intermediates (1)
589 715 
Fibers303 213 
Total Sales by Operating Segment2,411 2,554 
Other (2)
1 160 
Total Sales$2,412 $2,714 
(1)2022 is reclassified to conform to current period presentation.
(2)"Other" in first quarter 2022 is sales revenue from the previously divested business.
(Dollars in millions)First Quarter
Earnings (Loss) Before Interest and Taxes by Segment20232022
Advanced Materials$86 $61 
Additives & Functional Products (1)
124 167 
Chemical Intermediates (1)
42 112 
Fibers 65 24 
Total Earnings Before Interest and Taxes by Operating Segment317 364 
Other (2)
  
Growth initiatives and businesses not allocated to operating segments(51)(32)
Pension and other postretirement benefits income (expense), net not allocated to operating segments(4)23 
Asset impairments and restructuring charges, net(16)— 
Transaction costs, net of gain on divested business— (6)
Net steam line incident (costs), insurance proceeds8 (25)
Other income (charges), net not allocated to operating segments(8)9 
Total Earnings Before Interest and Taxes$246 $333 
(1)2022 is reclassified to conform to current period presentation.
(2)"Other" in first quarter 2022 includes EBIT of $6 million from the previously divested business.