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SEGMENT AND REGIONAL SALES INFORMATION
6 Months Ended
Jun. 30, 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 operating segments and the geographical regions in which they operate. For disaggregation of revenue by major product lines and regions for each 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 operating segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2023 Annual Report on Form 10-K.

(Dollars in millions)Second QuarterFirst Six Months
Sales by Segment2024202320242023
Advanced Materials$795 $739 $1,543 $1,481 
Additives & Functional Products718 747 1,422 1,524 
Chemical Intermediates515 514 1,038 1,103 
Fibers330 323 661 626 
Total Sales by Operating Segment2,358 2,323 4,664 4,734 
Other
Total Sales$2,363 $2,324 $4,673 $4,736 


(Dollars in millions)Second QuarterFirst Six Months
Earnings (Loss) Before Interest and Taxes by Segment2024202320242023
Advanced Materials$131 $99 $235 $185 
Additives & Functional Products 123 140 232 264 
Chemical Intermediates22 39 38 81 
Fibers 122 106 239 171 
Total Earnings Before Interest and Taxes by Operating Segment398 384 744 701 
Other   
Growth initiatives and businesses not allocated to operating segments(44)(45)(112)(96)
Pension and other postretirement benefits income (expense), net not allocated to operating segments(4)(8)
Asset impairments and restructuring charges, net— — (11)(16)
Steam line incident (costs) insurance proceeds, net— — — 
Other income (charges), net not allocated to operating segments(19)(12)(25)(20)
Total Earnings Before Interest and Taxes$337 $323 $600 $569