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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 9 Months Ended
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Sep. 30, 2023
Earnings Per Share [Abstract] |
Earnings per share, basic and diluted | The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:
| Third Quarter |  | First Nine Months
(In millions, except per share amounts) | 2023 |  | 2022 |  | 2023 |  | 2022
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | 178 |  |  | $ | 301 |  |  | $ | 584 |  |  | $ | 792 |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 118.5 |  | 121.0 |  | 118.7 |  | 124.9
Dilutive effect of stock options and other awards | 0.5 |  | 1.3 |  | 0.8 |  | 1.5
Weighted average shares used for diluted EPS | 119.0 |  | 122.3 |  | 119.5 |  | 126.4
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 1.50 |  |  | $ | 2.48 |  |  | $ | 4.92 |  |  | $ | 6.34 |
Diluted | $ | 1.49 |  |  | $ | 2.46 |  |  | $ | 4.89 |  |  | $ | 6.26 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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