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SEGMENT AND REGIONAL SALES INFORMATION
 9 Months Ended
Sep. 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)Third QuarterFirst Nine Months
Sales by Segment2023202220232022
Advanced Materials$746 $888 $2,227 $2,471 
Additives & Functional Products (1)
670 906 2,194 2,719 
Chemical Intermediates (1)
527 665 1,630 2,152 
Fibers323 250 949 705 
Total Sales by Operating Segment2,266 2,709 7,000 8,047 
Other (2)
1 — 3 160 
Total Sales$2,267 $2,709 $7,003 $8,207 
(1)2022 is reclassified to conform to current period presentation.
(2)"Other" in first nine months 2022 is sales revenue from a previously divested business.
(Dollars in millions)Third QuarterFirst Nine Months
Earnings (Loss) Before Interest and Taxes by Segment2023202220232022
Advanced Materials$93 $131 $278 $333 
Additives & Functional Products (1)
105 143 369 470 
Chemical Intermediates (1)
6 68 87 322 
Fibers 109 21 280 82 
Total Earnings Before Interest and Taxes by Operating Segment313 363 1,014 1,207 
Other (2)
  
Growth initiatives and businesses not allocated to operating segments(49)(54)(145)(139)
Pension and other postretirement benefits income (expense), net not allocated to operating segments(4)22 (12)71 
Asset impairments and restructuring charges, net— — (16)(1)
Net gain (loss) on divested business and transaction costs— (7)— (8)
Steam line incident (costs) insurance proceeds, net— — 8 (42)
Other income (charges), net not allocated to operating segments(4)— (24)(5)
Total Earnings Before Interest and Taxes$256 $324 $825 $1,083 
(1)2022 is reclassified to conform to current period presentation.
(2)"Other" in first nine months 2022 includes EBIT of $6 million from a previously divested business.