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SEGMENT AND REGIONAL SALES INFORMATION
 3 Months Ended
Mar. 31, 2025
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. This operating segment structure is used by the Chief Operating Decision Maker ("CODM"), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on Adjusted EBIT, defined as the GAAP measure earnings before interest and taxes ("EBIT"), adjusted for non-core, unusual, or non-recurring items. These adjustments allow the CODM to evaluate segment operating performance excluding the effect of transactions, costs, and losses or gains that do not directly result from Eastman's normal, or "core", business and operations, or are otherwise of an unusual or non-recurring nature. 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 2024 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 2024 Annual Report on Form 10-K.
First Quarter 2025
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$719 $733 $545 $288 $2,285 
Cost of sales511 526 492 176 1,705 
Selling, general and administrative expenses69 51 28 19 167 
Other segment items (1)
23 15 6 5 49 
Adjusted EBIT
116 141 19 88 364 
Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
Other adjusted EBIT (2)
(53)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(9)
Net interest expense(49)
Consolidated EBT$253 
First Quarter 2025
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibers
Total Operating Segments
Other
Total Consolidated
Depreciation and amortization expense$50 $35 $24 $16 $125 $1 $126 
Capital expenditures97 15 19 8 139 8 147 
(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.
First Quarter 2024
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$748 $704 $523 $331 $2,306 
Cost of sales546 527 470 190 1,733 
Selling, general and administrative expenses77 53 31 20 181 
Other segment items (1)
21 15 6 4 46 
Adjusted EBIT104 109 16 117 346 
Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)
(72)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)
(11)
Net interest expense(49)
Consolidated EBT$214 
First Quarter 2024
Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating SegmentsOtherTotal Consolidated
Depreciation and amortization expense$49 $36 $25 $16 $126 $1 $127 
Capital expenditures150 11 11 6 178 7 185 
(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.
(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.
(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.

(Dollars in millions)First Quarter
Sales by Segment20252024
Advanced Materials$719 $748 
Additives & Functional Products733 704 
Chemical Intermediates545 523 
Fibers288 331 
Total Sales by Operating Segment2,285 2,306 
Other5 4 
Total Sales$2,290 $2,310 
March 31,December 31, 2024
(Dollars in millions)2025
Assets by Segment (1)
Advanced Materials$5,875 $5,735 
Additives & Functional Products
4,660 4,608 
Chemical Intermediates
1,625 1,586 
Fibers1,076 1,075 
Total Assets by Operating Segment13,236 13,004 
Corporate Assets1,735 2,209 
Total Assets$14,971 $15,213 
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.