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SEGMENT AND REGIONAL SALES INFORMATION
3 Months Ended
Mar. 31, 2024
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 2023 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 2023 Annual Report on Form 10-K.
(Dollars in millions)First Quarter
Sales by Segment20242023
Advanced Materials$748 $742 
Additives & Functional Products704 777 
Chemical Intermediates523 589 
Fibers331 303 
Total Sales by Operating Segment2,306 2,411 
Other
Total Sales$2,310 $2,412 


(Dollars in millions)First Quarter
Earnings (Loss) Before Interest and Taxes by Segment20242023
Advanced Materials$104 $86 
Additives & Functional Products 109 124 
Chemical Intermediates16 42 
Fibers 117 65 
Total Earnings Before Interest and Taxes by Operating Segment346 317 
Other   
Growth initiatives and businesses not allocated to operating segments(68)(51)
Pension and other postretirement benefits income (expense), net not allocated to operating segments(4)
Asset impairments and restructuring charges, net(11)(16)
Steam line incident (costs) insurance proceeds, net— 
Other income (charges), net not allocated to operating segments(6)(8)
Total Earnings Before Interest and Taxes$263 $246