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SEGMENT AND REGIONAL SALES INFORMATION | 6 Months Ended
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Jun. 30, 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 and product 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) | Second Quarter |  | First Six Months
Sales by Segment | 2023 |  | 2022 |  | 2023 |  | 2022
Advanced Materials | $ | 739 |  |  | $ | 846 |  |  | $ | 1,481 |  |  | $ | 1,583 |
Additives & Functional Products (1) | 747 |  |  | 924 |  |  | $ | 1,524 |  |  | 1,813 |
Chemical Intermediates (1) | 514 |  |  | 772 |  |  | 1,103 |  |  | 1,487 |
Fibers | 323 |  |  | 242 |  |  | 626 |  |  | 455 |
Total Sales by Operating Segment | 2,323 |  |  | 2,784 |  |  | 4,734 |  |  | 5,338 |
Other (2) | 1 |  |  | — |  |  | 2 |  |  | 160 |
Total Sales | $ | 2,324 |  |  | $ | 2,784 |  |  | $ | 4,736 |  |  | $ | 5,498 |
(1)2022 is reclassified to conform to current period presentation. (2)"Other" in first six months 2022 is sales revenue from the previously divested business.
(Dollars in millions) | Second Quarter |  | First Six Months
Earnings (Loss) Before Interest and Taxes by Segment | 2023 |  | 2022 |  | 2023 |  | 2022
Advanced Materials | $ | 99 |  |  | $ | 141 |  |  | $ | 185 |  |  | $ | 202 |
Additives & Functional Products (1) | 140 |  |  | 160 |  |  | 264 |  |  | 327 |
Chemical Intermediates (1) | 39 |  |  | 142 |  |  | 81 |  |  | 254 |
Fibers | 106 |  |  | 37 |  |  | 171 |  |  | 61 |
Total Earnings Before Interest and Taxes by Operating Segment | 384 |  |  | 480 |  |  | 701 |  |  | 844 |
Other (2) |  |  |  |  |  |  |
Growth initiatives and businesses not allocated to operating segments | (45) |  |  | (53) |  |  | (96) |  |  | (85) |
Pension and other postretirement benefits income (expense), net not allocated to operating segments | (4) |  |  | 26 |  |  | (8) |  |  | 49 |
Asset impairments and restructuring charges, net | — |  |  | (1) |  |  | (16) |  |  | (1) |
Net gain (loss) on divested business and transaction costs | — |  |  | 5 |  |  | — |  |  | (1) |
Steam line incident (costs) insurance proceeds, net | — |  |  | (17) |  |  | 8 |  |  | (42) |
Other income (charges), net not allocated to operating segments | (12) |  |  | (14) |  |  | (20) |  |  | (5) |
Total Earnings Before Interest and Taxes | $ | 323 |  |  | $ | 426 |  |  | $ | 569 |  |  | $ | 759 |
(1)2022 is reclassified to conform to current period presentation. (2)"Other" in first six months 2022 includes EBIT of $6 million from the previously divested business.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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