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SEGMENT INFORMATION
 12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT AND REGIONAL SALES 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.

In 2023, the Company moved the functional amines product line from the CI segment 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.
Advanced Materials Segment

In the AM segment, the Company produces and markets polymers, films, and plastics with differentiated performance properties for value-added end-uses in transportation; durables and electronics; building and construction; medical and pharma; and consumables end-markets.

The advanced interlayers product line includes polyvinyl butyral sheet and specialty polyvinyl butyral intermediates. The performance films product line primarily consists of window films and protective films products for aftermarket applied films. The specialty plastics product line consists of two primary products: copolyesters and cellulosic biopolymers.

Percentage of Total Segment Sales
Product Lines202320222021
Advanced Interlayers34%29%29%
Performance Films21%20%20%
Specialty Plastics45%51%51%
Total100%100%100%

Percentage of Total Segment Sales
Sales by Customer Location202320222021
United States and Canada32%33%30%
Asia Pacific35%35%38%
Europe, Middle East, and Africa27%26%27%
Latin America6%6%5%
Total100%100%100%

Additives & Functional Products Segment

In the AFP segment, the Company manufactures materials for products in the food, feed, and agriculture; transportation; water treatment and energy; personal care and wellness; building and construction; consumables; and durables and electronics end-markets.
The care additives business consists of amine derivative-based building blocks and organic acid-based solutions for the production of flocculants, intermediates for surfactants, fumigants, fungicides, and plant growth regulator products. The coatings additives product line can be broadly classified as polymers and additives and solvents and include specialty coalescents, specialty solvents, paint additives, and specialty polymers. The functional amines product lines include methylamines and salts, and higher amines and solvents. In the specialty fluids product line, the Company produces heat transfer and aviation fluids products.
Percentage of Total Segment Sales
Product Lines202320222021
Care Additives 37%38%34%
Coatings Additives27%26%30%
Functional Amines18%20%20%
Specialty Fluids18%16%16%
Total100%100%100%

Percentage of Total Segment Sales
Sales by Customer Location202320222021
United States and Canada42%41%40%
Asia Pacific21%22%25%
Europe, Middle East, and Africa31%30%28%
Latin America6%7%7%
Total100%100%100%

Chemical Intermediates Segment

Eastman leverages large scale and vertical integration from the cellulosic biopolymers and acetyl and olefins streams to support the Company's specialty operating segments with advantaged cost positions. The CI segment sells excess intermediates beyond the Company's internal specialty needs into end-markets such as industrial chemicals and processing, building and construction, health and wellness, and food and feed.

The intermediates product line produces olefin derivatives, acetyl derivatives, ethylene, and commodity solvents. The plasticizers product line consists of a unique set of primary non-phthalate and phthalate plasticizers and a range of niche non-phthalate plasticizers.
Percentage of Total Segment Sales
Product Lines202320222021
Intermediates78%77%76%
Plasticizers22%23%24%
Total100%100%100%

Percentage of Total Segment Sales
Sales by Customer Location202320222021
United States and Canada71%70%71%
Asia Pacific8%7%8%
Europe, Middle East, and Africa17%17%15%
Latin America4%6%6%
Total100%100%100%
Fibers Segment

In the Fibers segment, Eastman manufactures and sells acetate tow and triacetin plasticizers for use in filtration media, primarily cigarette filters; cellulosic filament yarn and staple fibers for use in apparel, home furnishings, and industrial fabrics; nonwoven media for use in filtration and friction applications, used primarily in transportation, industrial, and agricultural end-markets; and cellulose acetate flake and acetyl raw materials for other acetate fiber producers.
Percentage of Total Segment Sales
Product Lines202320222021
Acetate Tow70%64%64%
Acetate Yarn11%14%14%
Acetyl Chemical Products14%16%16%
Nonwovens5%6%6%
Total100%100%100%
Percentage of Total Segment Sales
Sales by Customer Location202320222021
United States and Canada21%25%25%
Asia Pacific35%35%35%
Europe, Middle East, and Africa42%37%37%
Latin America2%3%3%
Total100%100%100%

For years ended December 31,
(Dollars in millions)202320222021
Sales by Segment
Advanced Materials$2,932 $3,207 $3,027 
Additives & Functional Products (1)
2,834 3,475 2,949 
Chemical Intermediates (1)
2,143 2,716 2,608 
Fibers1,295 1,022 900 
Total Sales by Operating Segment9,204 10,420 9,484 
Other (2)
6 160 992 
Total Sales$9,210 $10,580 $10,476 
(1)Prior periods have been recast as a result of the Company's product moves during first quarter 2023.
(2)"Other" includes sales revenue from the divested rubber additives and adhesives resins businesses.
For years ended December 31,
(Dollars in millions)202320222021
Earnings (Loss) Before Interest and Taxes by Segment
Advanced Materials $343 $376 $519 
Additives & Functional Products (1)
436 546 481 
Chemical Intermediates (1)
434 346 412 
Fibers 393 131 142 
Total EBIT by Operating Segment1,606 1,399 1,554 
Other (2)
Growth initiatives and businesses not allocated to operating segments (198)(196)(49)
Pension and other postretirement benefit plans income (expense), net not allocated to operating segments(68)70 375 
Asset impairments and restructuring charges, net(31)(21)(18)
Net gain (loss) on divested businesses and transaction costs
— (61)(570)
Steam line incident insurance proceeds (costs), net
8 (39)— 
Other income (charges), net not allocated to operating segments(15)7 (11)
Total EBIT$1,302 $1,159 $1,281 
(1)Prior periods have been recast as a result of the Company's product moves during first quarter 2023.
(2)"Other" includes EBIT of $6 million in 2022 and loss before interest and taxes of $502 million in 2021 from the divested rubber additives and adhesives resins businesses.

December 31,
(Dollars in millions)20232022
Assets by Segment (1)
Advanced Materials$5,423 $4,967 
Additives & Functional Products (2)
4,691 4,962 
Chemical Intermediates (2)
1,600 1,860 
Fibers1,081 1,046 
Total Assets by Operating Segment12,795 12,835 
Corporate Assets1,838 1,832 
Total Assets$14,633 $14,667 

(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.
(2)Prior period has been recast as a result of the Company's product moves during first quarter 2023.

For years ended December 31,
(Dollars in millions)202320222021
Depreciation and Amortization Expense by Segment
Advanced Materials$161 $163 $177 
Additives & Functional Products (1)
143 142 141 
Chemical Intermediates (1)
103 104 102 
Fibers86 61 60 
Total Depreciation and Amortization Expense by Operating Segment493 470 480 
Other (2)
5 7 58 
Total Depreciation and Amortization Expense$498 $477 $538 
(1)Prior periods have been recast as a result of the Company's product moves during first quarter 2023.
(2)"Other" in 2022 and 2021 includes depreciation and amortization expense from the divested rubber additives and adhesives resins businesses.
For years ended December 31,
(Dollars in millions)202320222021
Capital Expenditures by Segment
Advanced Materials$608 $341 $280 
Additives & Functional Products (1)
88 99 139 
Chemical Intermediates (1)
68 97 82 
Fibers36 43 33 
Total Capital Expenditures by Operating Segment800 580 534 
Other (2)
28 31 21 
Total Capital Expenditures$828 $611 $555 
(1)Prior periods have been recast as a result of the Company's product moves during first quarter 2023.
(2)"Other" in 2022 and 2021 includes capital expenditures from the divested rubber additives and adhesives resins businesses.

Sales are attributed to geographic areas based on customer location and long-lived assets are attributed to geographic areas based on asset location.
(Dollars in millions)For years ended December 31,
Geographic Information202320222021
Sales
United States$3,794 $4,738 $4,397 
China
974 964 990 
All other foreign countries
4,442 4,878 5,089 
Total$9,210 $10,580 $10,476 
December 31,
202320222021
Net properties
United States$4,494 $4,180 $3,847 
All foreign countries1,054 980 1,149 
Total$5,548 $5,160 $4,996