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SEGMENT AND REGIONAL SALES INFORMATION
9 Months Ended
Sep. 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)Third QuarterFirst Nine Months
Sales by Segment2024202320242023
Advanced Materials$787 $746 $2,330 $2,227 
Additives & Functional Products744 670 2,166 2,194 
Chemical Intermediates593 527 1,631 1,630 
Fibers336 323 997 949 
Total Sales by Operating Segment2,460 2,266 7,124 7,000 
Other13 
Total Sales$2,464 $2,267 $7,137 $7,003 
(Dollars in millions)Third QuarterFirst Nine Months
Earnings (Loss) Before Interest and Taxes by Segment2024202320242023
Advanced Materials$100 $93 $335 $278 
Additives & Functional Products 127 105 359 369 
Chemical Intermediates43 81 87 
Fibers 112 109 351 280 
Total Earnings Before Interest and Taxes by Operating Segment382 313 1,126 1,014 
Other   
Growth initiatives and businesses not allocated to operating segments(43)(49)(155)(145)
Pension and other postretirement benefits income (expense), net not allocated to operating segments(4)(12)
Asset impairments, restructuring, and other charges, net(12)— (23)(16)
Steam line incident (costs) insurance proceeds, net— — — 
Other income (charges), net not allocated to operating segments— (4)(25)(24)
Total Earnings Before Interest and Taxes$329 $256 $929 $825