Eastman Chemical (EMN) 10-Q 29 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'EASTMAN CHEMICAL CO	'
Entity Central Index Key	'0000915389	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'Yes	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Public Float	'	$10,613,223,568
Entity Common Stock, Shares Outstanding	150,242,083	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'

UNAUDITED_CONSOLIDATED_STATEME

UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Sales	$2,305	$2,307
Cost of sales	1,710	1,691
Gross profit	595	616
Selling, general and administrative expenses	168	171
Research and development expenses	53	49
Asset impairments and restructuring charges (gains), net	13	3
Operating earnings	361	393
Net interest expense	42	47
Other charges (income), net	-3	1
Earnings before income taxes	322	345
Provision for income taxes	88	97
Net earnings	234	248
Less: Net earnings attributable to noncontrolling interest	1	1
Net earnings attributable to Eastman	233	247
Basic earnings per share attributable to Eastman	'	'
Basic earnings per share attributable to Eastman	$1.54	$1.60
Diluted earnings per share attributable to Eastman	'	'
Diluted earnings per share attributable to Eastman	$1.52	$1.57
Comprehensive Income	'	'
Net earnings including noncontrolling interest	234	248
Other comprehensive income (loss), net of tax	'	'
Change in cumulative translation adjustment	4	-50
Defined benefit pension and other postretirement benefit plans [Abstract]	'	'
Amortization of unrecognized prior service credits included in net periodic costs	-4	-4
Derivatives and hedging [Abstract]	'	'
Unrealized (loss) gain during period	0	14
Reclassification adjustment for (losses) gains included in net income	-3	2
Total other comprehensive income (loss), net of tax	-3	-38
Comprehensive income including noncontrolling interest	231	210
Less: Net earnings attributable to noncontrolling interest	1	1
Comprehensive income attributable to Eastman	230	209
Retained Earnings	'	'
Retained earnings at beginning of period	4,012	3,038
Net earnings attributable to Eastman	233	247
Cash dividends declared	-54	-46
Retained earnings at end of period	$4,191	$3,239

CONSOLIDATED_STATEMENTS_OF_FIN

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$185	$237
Trade receivables, net	998	880
Miscellaneous receivables	169	208
Inventories	1,377	1,264
Other current assets	220	251
Total current assets	2,949	2,840
Properties	'	'
Properties and equipment at cost	10,070	9,958
Less: Accumulated depreciation	5,769	5,668
Net properties	4,301	4,290
Goodwill	2,636	2,637
Intangible assets, net of accumulated amortizaton	1,738	1,761
Other noncurrent assets	323	317
Total assets	11,947	11,845
Current liabilities	'	'
Payables and other current liabilities	1,259	1,470
Borrowings due within one year	0	0
Total current liabilities	1,259	1,470
Long-term borrowings	4,635	4,254
Deferred income tax liabilities	546	496
Post-employment obligations	1,301	1,297
Other long-term liabilities	398	453
Total liabilities	8,139	7,970
Stockholders' equity	'	'
Common stock	2	2
Additional paid-in capital	1,795	1,778
Retained earnings	4,191	4,012
Accumulated other comprehensive income	168	171
Total stockholders' equity before treasury stock	6,156	5,963
Treasury stock at cost	2,427	2,167
Total Eastman stockholders' equity	3,729	3,796
Noncontrolling interest	79	79
Total equity	3,808	3,875
Total liabilities and stockholders' equity	$11,947	$11,845

CONSOLIDATED_STATEMENTS_OF_FIN1

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stockholders' equity	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	350,000,000	350,000,000
Common stock, shares issued (in shares)	216,078,918	215,131,237
Treasury stock at cost (in shares)	65,887,633	62,714,861

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities	'	'
Net earnings including noncontrolling interest	$234	$248
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	107	110
Asset impairment charges	8	0
Provision for deferred income taxes	32	26
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:	'	'
(Increase) decrease in trade receivables	-118	-155
(Increase) decrease in inventories	-116	-53
Increase (decrease) in trade payables	-21	-27
Pension and other postretirement contributions (in excess of) less than expenses	-12	-25
Variable compensation (in excess of) less than expenses	-93	-57
Other items, net	-51	-62
Net cash (used in) provided by operating activities	-30	5
Cash flows from investing activities	'	'
Additions to properties and equipment	-122	-87
Proceeds from sales of assets	4	5
Additions to capitalized software	-1	-1
Net cash used in investing activities	-119	-83
Cash flows from financing activities	'	'
Net increase in commercial paper borrowings	257	200
Proceeds from borrowings	125	0
Repayment of borrowings	0	-200
Dividends paid to stockholders	-53	-1
Treasury stock purchases	-260	-32
Dividends paid to noncontrolling interest	-3	-3
Proceeds from stock option exercises and other items, net	32	46
Net cash provided by financing activities	98	10
Effect of exchange rate changes on cash and cash equivalents	-1	-3
Net change in cash and cash equivalents	-52	-71
Cash and cash equivalents at beginning of period	237	249
Cash and cash equivalents at end of period	$185	$178

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying unaudited consolidated financial statements have been prepared by Eastman Chemical Company (the "Company" or "Eastman") in accordance and consistent with the accounting policies stated in the Company's 2013 Annual Report on Form 10-K and should be read in conjunction with the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K. The December 31, 2013 financial position data included herein was derived from the audited consolidated financial statements included in the 2013 Form 10-K but does not include all disclosures required by accounting principles generally accepted in the United States ("GAAP"). The unaudited consolidated financial statements are prepared in conformity with GAAP and of necessity include some amounts that are based upon management estimates and judgments.  Future actual results could differ from such current estimates.  The unaudited consolidated financial statements include assets, liabilities, sales revenue, and expenses of all majority-owned subsidiaries and joint ventures in which a controlling interest is maintained.  Eastman accounts for other joint ventures and investments where it exercises significant influence on the equity basis.  Intercompany transactions and balances are eliminated in consolidation.  Certain prior period data has been reclassified in the Consolidated Financial Statements and accompanying footnotes to conform to current period presentation.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	At FIFO or average cost (approximates current cost)
	Finished goods	$	1,055		$	976
	Work in process	308			300
	Raw materials and supplies	520			494
	Total inventories	1,883			1,770
	LIFO Reserve	(506		)	(506		)
	Total inventories	$	1,377		$	1,264
	Inventories valued on the LIFO method were approximately 60 percent of total inventories as of both March 31, 2014 and December 31, 2013.

PAYABLES_AND_OTHER_CURRENT_LIA

PAYABLES AND OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
PAYABLES AND OTHER CURRENT LIABILITIES	'
	PAYABLES AND OTHER CURRENT LIABILITIES
		March 31,		December 31,
	(Dollars in millions)	2014		2013
	Trade creditors	$	729	$	762
	Accrued payrolls, vacation, and variable-incentive compensation	83		205
	Accrued taxes	65		80
	Post-employment obligations	56		59
	Interest payable	36		46
	Environmental contingent liabilities, current portion	40		40
	Other	250		278
	Total payables and other current liabilities	$	1,259	$	1,470
	Included in "Other" above are certain accruals for dividends payable, payroll deductions and employee benefits, the current portion of hedging liabilities, divestitures, and other payables and accruals.

PROVISION_FOR_INCOME_TAXES

PROVISION FOR INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
PROVISION FOR INCOME TAXES	'
	PROVISION FOR INCOME TAXES
		First Quarter
	(Dollars in millions)	2014			2013
	Provision for income taxes	$	88		$	97
	Effective tax rate	27		%	28		%
	Excluding discrete items, the first quarter 2014 effective tax rate, and the expected full year tax rate on reported earnings before income tax of approximately 28 percent, reflects further benefit from the continued integration of Eastman and Solutia business operations and legal entity structures. The first quarter 2013 effective tax rate was impacted by enactment of the American Taxpayer Relief Act of 2012 in January 2013, which resulted in a $10 million benefit primarily related to a research and development ("R&D") tax credit.

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
BORROWINGS	'
	BORROWINGS
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	Borrowings consisted of:
	3% notes due 2015	$	250		$	250
	2.4% notes due 2017	998			998
	6.30% notes due 2018	171			171
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	894			894
	7 1/4% debentures due 2024	243			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	496			497
	Credit facilities and commercial paper borrowings	807			425
	Total borrowings	4,635			4,254
	Borrowings due within one year	—			—
	Long-term borrowings	$	4,635		$	4,254
	Credit Facility and Commercial Paper Borrowings
	In October 2013, the Company entered into a $1 billion revolving credit agreement (the "Credit Facility") expiring October 2018.  The Credit Facility amends and extends, and has terms substantially similar to, the $750 million revolving credit agreement entered into in December 2011. Borrowings under the Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment. At March 31, 2014 and December 31, 2013, the Company had no outstanding borrowings under the Credit Facility.
	The Credit Facility provides liquidity support for commercial paper borrowings and general corporate purposes.  Accordingly, any outstanding commercial paper borrowings reduce capacity for borrowings available under the Credit Facility.  Given the expiration date of the Credit Facility, any commercial paper borrowings supported by the Credit Facility are classified as long-term borrowings because the Company has the ability and intent to refinance such borrowings on a long-term basis. At March 31, 2014 the Company's commercial paper borrowings were $682 million with a weighted average interest rate of 0.31 percent. At December 31, 2013 the Company's commercial paper borrowings were $425 million with a weighted average interest rate of 0.35 percent.
	The Company also has a $250 million line of credit under its accounts receivable securitization agreement (the "A/R Facility"), expiring April 2016.  Borrowings under the A/R Facility are subject to interest rates based on a spread over the lender's borrowing costs, and the Company pays a fee to maintain availability of the A/R Facility.  At March 31, 2014, the Company's borrowings under the A/R Facility were $125 million secured by trade receivables with an interest rate of 0.90 percent. At December 31, 2013, the Company had no outstanding borrowings under the A/R Facility.
	The Credit Facility and the A/R Facility contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented.  Total available borrowings under the Credit Facility and A/R Facility were $443 million and $825 million as of March 31, 2014 and December 31, 2013, respectively. The Company would not violate applicable covenants for these periods if the total available amounts of the facilities had been borrowed.
	Fair Value of Borrowings
	The Company has classified its long-term borrowings at March 31, 2014 and December 31, 2013 under the fair value hierarchy as defined in the accounting policies in Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.  The fair value for fixed-rate borrowings is based on current market prices and is classified as Level 1.  The fair value for the Company's floating-rate borrowings, which relate to the A/R Facility and commercial paper, equals the carrying value and is classified as Level 2.
						Fair Value Measurements at March 31, 2014
	(Dollars in millions)		Recorded Amount March 31, 2014			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,635		$	4,846	$	4,039	$	807	$	—
						Fair Value Measurements at December 31, 2013
	(Dollars in millions)		Recorded Amount December 31, 2013			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,254		$	4,366	$	3,941	$	425	$	—

DERIVATIVES

DERIVATIVES	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	DERIVATIVES
	Hedging Programs
	The Company is exposed to market risk, such as changes in currency exchange rates, commodity prices, and interest rates.  The Company uses various derivative financial instruments when appropriate pursuant to the Company's hedging policies to mitigate these market risk factors and their effect on the cash flows of the underlying transactions.  Designation is performed on a specific exposure basis to support hedge accounting.  The changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the cash flows of the underlying exposures being hedged.  The Company does not hold or issue derivative financial instruments for trading purposes.  For further information, see Note 10, "Derivatives", to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.
	Fair Value Hedges
	Fair value hedges are defined as derivative or non-derivative instruments designated as and used to hedge the exposure to changes in the fair value of an asset or a liability or an identified portion thereof that is attributable to a particular risk.  For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in current earnings.  As of March 31, 2014 and December 31, 2013, the Company had no fair value hedges.
	Cash Flow Hedges
	Cash flow hedges are derivative instruments designated as and used to hedge the exposure to variability in expected future cash flows that is attributable to a particular risk.  For derivative instruments that are designated and qualify as a cash flow hedge, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income, net of income taxes and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings.  Gains and losses on the derivatives representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.
	As of March 31, 2014, the total notional amounts of the Company's foreign exchange forward and option contracts were €945 million (approximately $1,310 million equivalent) and ¥7.5 billion (approximately $75 million equivalent), respectively and the total notional volume hedged for feedstock was approximately 9 million barrels.  The Company had no outstanding hedges for energy or interest rate swaps for the future issuance of debt ("forward starting interest rate swaps") at March 31, 2014.
	As of December 31, 2013, the total notional amounts of the Company's foreign exchange forward and option contracts were €954 million (approximately $1,320 million equivalent) and ¥8.3 billion (approximately $80 million equivalent), respectively. The total notional volume hedged for feedstock was approximately 8 million barrels.  The Company had no outstanding hedges for energy or forward starting interest rate swaps.
	Fair Value Measurements
	For additional information on fair value measurement, see Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.
	The following chart shows the gross financial assets and liabilities valued on a recurring basis.
	(Dollars in millions)					Fair Value Measurements at March 31, 2014
	Description	March 31, 2014				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	41			$	—			$	41			$	—
	Derivative Liabilities	(44		)		—				(44		)		—
		$	(3	)		$	—			$	(3	)		$	—
	(Dollars in millions)					Fair Value Measurements at December 31, 2013
	Description	December 31, 2013				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	58			$	—			$	58			$	—
	Derivative Liabilities	(46		)		—				(46		)		—
		$	12			$	—			$	12			$	—
	The Company's derivative assets are currently classified as Level 2.  Level 2 fair value is based on estimates using standard pricing models.  These standard pricing models use inputs which are derived from or corroborated by observable market data such as interest rate yield curves and currency spot and forward rates.  The fair value of commodity contracts is derived using forward curves supplied by an industry recognized and unrelated third party.  In addition, on an ongoing basis, the Company tests a subset of its valuations against valuations received from the transaction's counterparty to validate the accuracy of its standard pricing models.  Counterparties to these derivative contracts are highly rated financial institutions which the Company believes carry only a minimal risk of nonperformance.
	From time to time, the Company holds Level 3 assets for commodity hedges.  The fair values of Level 3 instruments are determined using pricing data similar to that used in Level 2 financial instruments described above, and reflect adjustments for less liquid markets or longer contractual terms.  Level 3 hedges typically will mature within one year or less.  The Company determines the fair value of Level 3 commodity forward contracts based on related inputs that are either readily available in public markets or can be derived from information available in publicly quoted markets, and which influence the actual forward price of the commodity.  Due to the fact that the forward price of the commodity itself is considered unobservable, the Company has categorized these forward contracts as Level 3.
	The table below presents a rollforward of activity for these assets (liabilities) for the period ended March 31, 2014:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts	First Quarter
	(Dollars in millions)	2014				2013
	Balance at beginning of period	$	—			$	(5	)
	Realized gain (loss) in sales revenue	—				(4		)
	Change in unrealized gain (loss)	—				(7		)
	Settlements	—				4
	Transfers (out) in of Level 3	—				—
	Balance at end of period	$	—			$	(12	)
	The following chart shows the financial assets and liabilities valued on a recurring basis and their location in the Unaudited Consolidated Statements of Financial Position.  The Company had no nonqualifying derivatives or derivatives that are not designated as hedges as of March 31, 2014 and December 31, 2013. All of the Company's derivative contracts are subject to master netting arrangements, or similar agreements, which provide for the option to settle contracts on a net basis when they settle on the same day and the same currency. In addition, these arrangements provide for a net settlement of all contracts with a given counterparty in the event that the arrangement is terminated due to the occurrence of default or a termination event. The Company has elected to present the derivative contracts on a gross basis in the Unaudited Consolidated Statements of Financial Position. Had it chosen to present the derivatives contracts on a net basis, it would have a derivative in a net asset position of $21 million and a derivative in a net liability position of $24 million as of March 31, 2014. The Company does not have any cash collateral due under such agreements.
	Fair Value of Derivatives Designated as Hedging Instruments
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Assets	Statement of Financial Position Location		March 31, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts	Other current assets		$	13			$	20
	Commodity contracts	Other noncurrent assets		3				7
	Foreign exchange contracts	Other current assets		15				17
	Foreign exchange contracts	Other noncurrent assets		10				14
				$	41			$	58
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities	Statement of Financial Position Location		March 31, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts	Other long-term liabilities		$	1			$	—
	Foreign exchange contracts	Payables and other current liabilities		20				21
	Foreign exchange contracts	Other long-term liabilities		23				25
				$	44			$	46
	Derivatives' Hedging Relationships
		First Quarter
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
	Derivatives' Cash Flow Hedging Relationships	March 31,				March 31,						March 31,				March 31,
		2014				2013						2014				2013
	Commodity contracts	$	(2	)		$	(2	)		Sales		$	—			$	(4	)
										Cost of Sales		8				—
	Foreign exchange contracts	(2		)		17				Sales		(1		)		2
	Forward starting interest rate swap contracts	1				1				Net interest expense		(2		)		(2		)
		$	(3	)		$	16					$	5			$	(4	)
	Hedging Summary
	Monetized positions and mark-to-market gains and losses from raw materials and energy, currency, and certain interest rate hedges that were included in accumulated other comprehensive income before taxes totaled losses of approximately $66 million at March 31, 2014 and $49 million at March 31, 2013.  If realized, less than $1 million net gains in first quarter 2014 will be reclassified into earnings during the next 12 months.  Ineffective portions of hedges are immediately recognized in cost of sales or other charges (income), net.  There were no material gains or losses related to the ineffective portion of hedges recognized in first quarter 2014 or first quarter 2013.
The gains or losses on nonqualifying derivatives or derivatives that are not designated as hedges are marked to market in the line item "Other charges (income), net" of the Unaudited Consolidated Statements of Earnings, and, in all periods presented, represent foreign exchange derivatives denominated in multiple currencies and are transacted and settled in the same quarter.  The Company recognized no net gains or losses during first quarter 2014 and approximately $1 million net losses during first quarter 2013 on nonqualifying derivatives.

RETIREMENT_PLANS

RETIREMENT PLANS	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
RETIREMENT PLANS	'
	RETIREMENT PLANS
	As described in more detail below, Eastman offers various postretirement benefits to its employees.
	Defined Benefit Pension Plans and Other Postretirement Benefit Plans
	Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits.  In addition, Eastman provides a subsidy for life insurance, health care, and dental benefits to eligible retirees hired prior to January 1, 2007, and a subsidy for health care and dental benefits to retirees' eligible survivors.  Costs recognized for these benefits are recorded using estimated amounts, which may change as actual costs derived for the year are determined.
	For additional information regarding retirement plans, see Note 11, "Retirement Plans", to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.
	Components of net periodic benefit cost were as follows:
		First Quarter
		Pension Plans												Other Postretirement Benefit Plans
		2014						2013						2014			2013
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	10		$	4		$	10		$	4		$	2		$	3
	Interest cost	25			8			22			7			11			11
	Expected return on assets	(36		)	(10		)	(32		)	(9		)	(2		)	(2		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(5		)
	Net periodic benefit cost	$	(2	)	$	2		$	(1	)	$	2		$	5		$	7
	The Company contributed $11 million to its U.S. defined benefit pension plans in first three months 2013. The Company did not make any contributions to its U.S. defined benefit pension plans in first three months 2014.

COMMITMENTS

COMMITMENTS	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS	'
	COMMITMENTS
	Purchase Obligations and Lease Commitments
	The Company had various purchase obligations at March 31, 2014 totaling $2.3 billion over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business.  The Company also had various lease commitments for property and equipment under cancelable, noncancelable, and month-to-month operating leases totaling approximately $261 million over a similar number of years.  Of the total lease commitments, approximately 60 percent relate to real property, including office space, storage facilities, and land; approximately 30 percent relate to railcars; and approximately 10 percent relate to machinery and equipment, including computer and communications equipment and production equipment.
	Guarantees
	The Company has operating leases with terms that require the Company to guarantee a portion of the residual value of the leased assets upon termination of the lease as well as other guarantees.  Disclosures about each group of similar guarantees are provided below.
	Residual Value Guarantees
	The Company has operating leases with terms that require the Company to guarantee a portion of the residual value of the leased assets upon termination of the lease.  These residual value guarantees at March 31, 2014 totaled $119 million and consisted primarily of leases for railcars and company aircraft and will expire beginning in 2016.  Management believes, based on current facts and circumstances, that the likelihood of material residual guarantee payments is remote.
	Other Guarantees
	Guarantees and claims also arise during the ordinary course of business from relationships with joint venture partners, suppliers, customers, and other parties when the Company undertakes an obligation to guarantee the performance of others, if specified triggering events occur.  Non-performance under a contract could trigger an obligation of the Company.  The Company's current other guarantees include guarantees relating primarily to intellectual property, environmental matters, and other indemnifications and have arisen through the normal course of business.  The ultimate effect on future financial results is not subject to reasonable estimation because considerable uncertainty exists as to the final outcome of these claims, if they were to occur.  These other guarantees have terms between 1 and 15 years with maximum potential future payments of approximately $49 million in the aggregate, with none of these guarantees being individually significant to the Company's operating results, financial position, or liquidity.  The Company's current expectation is that future payment or performance related to non-performance under other guarantees is considered remote.

ENVIRONMENTAL_MATTERS

ENVIRONMENTAL MATTERS	3 Months Ended
	Mar. 31, 2014
Accrual for Environmental Loss Contingencies Disclosure [Abstract]	'
Environmental Matters	'
	ENVIRONMENTAL MATTERS
	Certain Eastman manufacturing sites generate hazardous and nonhazardous wastes, the treatment, storage, transportation, and disposal of which are regulated by various governmental agencies.  In connection with the cleanup of various hazardous waste sites, the Company, along with many other entities, has been designated a potentially responsible party ("PRP") by the U.S. Environmental Protection Agency under the Comprehensive Environmental Response, Compensation and Liability Act, which potentially subjects PRPs to joint and several liability for such cleanup costs.  In addition, the Company will be required to incur costs for environmental remediation and closure and postclosure under the federal Resource Conservation and Recovery Act.  Reserves for environmental contingencies have been established in accordance with Eastman's policies described in Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K. The Company's total reserve for environmental contingencies was $355 million and $368 million at March 31, 2014 and December 31, 2013, respectively.  At both March 31, 2014 and December 31, 2013, this reserve included $9 million related to sites previously closed and impaired by Eastman and sites that have been divested by Eastman but for which the Company retains the environmental liability related to these sites.
	Estimated future environmental expenditures for remediation costs ranged from the minimum or best estimate of $334 million to the maximum of $575 million and from the minimum or best estimate of $341 million to the maximum of $581 million at March 31, 2014 and December 31, 2013, respectively.  The maximum estimated future costs are considered to be reasonably possible and include the amounts accrued at both March 31, 2014 and December 31, 2013.  Although the resolution of uncertainties related to these environmental matters may have a material adverse effect on the Company's consolidated results of operations in the period recognized, because of the availability of legal defenses, the Company's preliminary assessment of actions that may be required, and if applicable, the expected sharing of costs, management does not believe that the Company's liability for these environmental matters, individually or in the aggregate, will be material to the Company's consolidated financial position or cash flows.
	For facilities that have environmental asset retirement obligations, the best estimate accrued to date over the facilities' estimated useful lives for these environmental asset retirement obligation costs was $20 million and $27 million at March 31, 2014 and December 31, 2013, respectively.
	Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years. The amounts charged to pre-tax earnings for environmental remediation and related charges are included in cost of sales and other charges (income), net, and are summarized below:
	(Dollars in millions)	Environmental Remediation Liabilities
	Balance at December 31, 2013	$	341
	Changes in estimates recorded to earnings and other	—
	Cash reductions	(7		)
	Balance at March 31, 2014	$	334
	The Company's total environmental reserve for environmental contingencies, including remediation costs and asset retirement obligations, is recorded in the Unaudited Consolidated Statements of Financial Position as follows:
	(Dollars in millions)	March 31, 2014			December 31, 2013
	Environmental contingent liabilities, current	$	40		$	40
	Environmental contingent liabilities, long-term	315			328
	Total	$	355		$	368

LEGAL_MATTERS

LEGAL MATTERS	3 Months Ended
	Mar. 31, 2014
Loss Contingency, Information about Litigation Matters [Abstract]	'
LEGAL MATTERS	'
	LEGAL MATTERS
	General
	From time to time, the Company and its operations are parties to, or targets of, lawsuits, claims, investigations and proceedings, including product liability, personal injury, asbestos, patent and intellectual property, commercial, contract, environmental, antitrust, health and safety, and employment matters, which are being handled and defended in the ordinary course of business.  While the Company is unable to predict the outcome of these matters, it does not believe, based upon currently available facts, that the ultimate resolution of any such pending matters will have a material adverse effect on its overall financial condition, results of operations, or cash flows.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	STOCKHOLDERS' EQUITY
	A reconciliation of the changes in stockholders' equity for first three months 2014 is provided below:
	(Dollars in millions)	Common Stock at Par Value			Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)		Treasury Stock at Cost			Total Stockholders' Equity Attributed to Eastman			Noncontrolling Interest $		Total Stockholders' Equity $
		$			$			$			$		$			$
	Balance at December 31, 2013	2			1,778			4,012			171		(2,167	)		3,796			79		3,875
	Net Earnings	—			—			233			—		—			233			1		234
	Cash Dividends Declared (1)	—			—			(54	)		—		—			(54	)		—		(54	)
	Other Comprehensive Income	—			—			—			(3	)	—			(3	)		—		(3	)
	Share-Based Compensation Expense (2)	—			9			—			—		—			9			—		9
	Stock Option Exercises	—			11			—			—		—			11			—		11
	Other (3)	—			(3	)		—			—		—			(3	)		(1	)	(4	)
	Share Repurchase	—			—			—			—		(260	)		(260	)				(260	)
	Balance at March 31, 2014	2			1,795			4,191			168		(2,427	)		3,729			79		3,808
	(1)	Includes cash dividends paid and dividends declared, but unpaid.
	(2)	Includes the fair value of equity share-based awards recognized for share-based compensation.
	(3)	Paid in capital includes tax benefits/charges relating to the difference between the amounts deductible for federal income taxes over the amounts charged to income for book value purposes have been adjusted to paid-in capital and other items. Equity attributable to noncontrolling interest includes adjustments for currency revaluation.
	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
		Cumulative Translation Adjustment				Benefit Plans Unrecognized Prior Service Credits				Unrealized Gains (Losses) on Derivative Instruments			Unrealized Losses on Investments				Accumulated Other Comprehensive Income (Loss)
	(Dollars in millions)
	Balance at December 31, 2012	$	105			$	65			$	(46	)	$	(1	)		$	123
	Period change	28				13				7			—				48
	Balance at December 31, 2013	133				78				(39		)	(1		)		171
	Period change	4				(4		)		(3		)	—				(3		)
	Balance at March 31, 2014	$	137			$	74			$	(42	)	$	(1	)		$	168
	Amounts of other comprehensive income (loss) are presented net of applicable taxes.  The Company records deferred income taxes on the cumulative translation adjustment related to branch operations and other entities included in the Company's consolidated U.S. tax return.  No deferred income taxes are provided on the cumulative translation adjustment of subsidiaries outside the United States, as such cumulative translation adjustment is considered to be a component of permanently invested, unremitted earnings of these foreign subsidiaries.
	Components of other comprehensive income recorded in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
		First Quarter
		2014								2013
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	3			$	4			$	(50	)	$	(50	)
	Defined benefit pension and other postretirement benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(7		)		(4		)		(6		)	(4		)
	Derivatives and hedging: (2)
	Unrealized (loss) gain	—				—				23			14
	Reclassification adjustment for gains included in net income	(5		)		(3		)		3			2
	Change in derivatives and hedging	(5		)		(3		)		26			16
	Total other comprehensive income (loss)	$	(9	)		$	(3	)		$	(30	)	$	(38	)
	(1)	Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 7, "Retirement Plans".
	(2)	For additional information regarding the impact of reclassifications into earnings, refer to Note 6, "Derivatives".

EARNINGS_AND_DIVIDENDS_PER_SHA

EARNINGS AND DIVIDENDS PER SHARE	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
EARNINGS AND DIVIDENDS PER SHARE	'
	EARNINGS AND DIVIDENDS PER SHARE
	The following table sets forth the computation of basic and diluted earnings per share ("EPS"):
		First Quarter
		2014		2013
	(In millions, except per share amounts)
	Numerator
	Net earnings attributable to Eastman	$	233	$	247
	Denominator
	Weighted average shares used for basic EPS	151.4		154.4
	Dilutive effect of stock options and other award plans	1.6		2.3
	Weighted average shares used for diluted EPS	153		156.7
	Earnings Per Share (1)
	Basic	$	1.54	$	1.6
	Diluted	$	1.52	$	1.57
	(1)	Earnings per share are calculated using whole dollars and shares.
	In first quarter 2014 and 2013, common shares underlying options to purchase 210,143 and 125,019 shares, respectively, of common stock were excluded from the shares treated as outstanding for computation of diluted earnings per share because the total market value of option exercises for these awards was less than the total cash proceeds that would be received for these exercises. First quarter 2014 and 2013 reflect the impact of share repurchases of 3,172,772 and 445,500 shares, respectively.
	The Company declared cash dividends of $0.35 and $0.30 per share in first quarter 2014 and 2013, respectively.

ASSETS_IMPAIRMENTS_AND_RESTRUC

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	3 Months Ended
	Mar. 31, 2014
Restructuring Costs and Asset Impairment Charges [Abstract]	'
ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	'
	ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES, NET
	In first quarter 2014, there were $13 million of net asset impairments and restructuring charges. Net asset impairments and restructuring charges consisted of $8 million of asset impairments, including intangible assets, and $2 million of restructuring charges in the Advanced Materials segment primarily due to the closure of a production facility in Taiwan for the Flexvue® performance films product line and $3 million of restructuring charges for severance associated with the continued integration of Solutia.
	In first quarter 2013, there were $3 million of restructuring charges for severance associated with the continued integration of Solutia.
	Changes in Reserves for Asset Impairments, Restructuring Charges, and Severance Charges
	The following table summarizes the changes in other asset impairments and restructuring charges, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for full year 2013 and first three months 2014:
	(Dollars in millions)	Balance at January 1, 2013		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at December 31, 2013
	Non-cash charges	$	—	$	28	$	(28	)	$	—		$	—
	Severance costs	4		27		2			(11		)	22
	Site closure and restructuring costs	21		21		(16		)	(12		)	14
	Total	$	25	$	76	$	(42	)	$	(23	)	$	36
	(Dollars in millions)	Balance at January 1, 2014		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at March 31, 2014
	Non-cash charges	$	—	$	8	$	(8	)	$	—		$	—
	Severance costs	22		3		—			(8		)	17
	Site closure and restructuring costs	14		2		—			(4		)	12
	Total	$	36	$	13	$	(8	)	$	(12	)	$	29
	During 2013, the Company accrued for employee separations associated with the acquisition and integration of Solutia. Substantially all separation payments for the 2013 accruals will be completed by December 31, 2014.

SHAREBASED_COMPENSATION_AWARDS

SHARE-BASED COMPENSATION AWARDS	3 Months Ended
	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
SHARE-BASED COMPENSATION AWARDS	'
	SHARE-BASED COMPENSATION AWARDS
	The Company utilizes share-based awards under employee and non-employee director compensation programs.  These share-based awards may include restricted and unrestricted stock, restricted stock units, stock options, and performance shares.  In first quarter 2014 and 2013, approximately $9 million and $11 million, respectively, of compensation expense before tax were recognized in selling, general and administrative expense in the Unaudited Consolidated Statements of Earnings for all share-based awards of which $2 million and $4 million, respectively, related to stock options. The compensation expense is recognized over the substantive vesting period, which may be a shorter time period than the stated vesting period for qualifying termination eligible employees as defined in the forms of award notice.  For first quarter 2014 and 2013, approximately $1 million and $3 million, respectively, of stock option compensation expense was recognized due to qualifying termination eligibility preceding the requisite vesting period. The impact on first quarter 2014 and 2013 net earnings of approximately $5 million and $7 million, respectively, is net of deferred tax expense related to share-based award compensation for each period.
	Stock Option Grants
	In first quarter 2014 and 2013, the number of stock options granted under the 2012 Omnibus Stock Compensation Plan were 210 thousand and 318 thousand, respectively. Options have an exercise price equal to the closing price of the Company's stock on the date of grant.  The term of options is ten years with vesting periods that vary up to three years.  Vesting usually occurs ratably over the vesting period or at the end of the vesting period.  The Company utilizes the Black Scholes Merton option valuation model which relies on certain assumptions to estimate an option's fair value.
	The assumptions used in the determination of fair value for stock options granted in first quarter 2014 and 2013 are provided in the table below:
		First Quarter
	Assumptions	2014	2013
	Expected volatility rate	26.30%	34.90%
	Expected dividend yield	1.70%	1.97%
	Average risk-free interest rate	1.39%	0.77%
	Expected forfeiture rate	0.75%	0.75%
	Expected term years	4.7	5
	The grant date exercise price and fair value of options granted during first quarter 2014 were $87.43 and $17.67, respectively, and during first quarter 2013 were $69.73 and $17.92, respectively.
	For options unvested at March 31, 2014, approximately $4 million in compensation expense will be recognized over the next three years.
	Other Share-Based Compensation Awards
	In addition to stock option awards, the Company has awarded long-term performance share awards, restricted stock awards, and stock appreciation rights.  The long-term performance awards are based upon actual return on capital compared to a target return on capital and total stockholder return compared to a peer group ranking by total stockholder return over a three year performance period. The awards are valued using a Monte Carlo Simulation based model and vest pro-ratably over the three year performance period. The number of long-term performance award target shares granted during first quarter 2014 and 2013 for the 2014-2016 and 2013-2015 periods were 285 thousand and 270 thousand, respectively. The target shares granted are assumed to be 100 percent. At the end of the three-year performance period, the actual number of shares awarded can range from zero percent to 250 percent of the target shares granted based on the award notice. The number of restricted stock awards granted during first quarter 2014 and 2013 were 103 thousand and 119 thousand, respectively. The fair value of a restricted stock award is equal to the closing stock price of the Company's stock on the date of grant and normally vests over a period of three years.  In both first quarter 2014 and 2013, $7 million was recognized as compensation expense before tax for these other share-based awards and was included in the total compensation expense noted above for all share-based awards.  The unrecognized compensation expense before tax for these same type awards at March 31, 2014 was approximately $55 million and will be recognized primarily over a period of three years.
	For additional information regarding share-based compensation plans and awards, see Note 18, "Share-Based Compensation Plans and Awards", to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.

SUPPLEMENTAL_CASH_FLOW_INFORMA

SUPPLEMENTAL CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2014
Supplemental Cash Flow Information [Abstract]	'
SUPPLEMENTAL CASH FLOW INFORMATION	'
	SUPPLEMENTAL CASH FLOW INFORMATION
	Included in the line item "Other items, net" of the "Cash flows from operating activities" section of the Unaudited Consolidated Statements of Cash Flows are the following changes to Unaudited Consolidated Statement of Financial Position line items:
	(Dollars in millions)	First Three Months
		2014			2013
	Other current assets	$	13		$	15
	Other noncurrent assets	6			(23		)
	Payables and other current liabilities	(41		)	(3		)
	Long-term liabilities and equity	(29		)	(51		)
	Total	$	(51	)	$	(62	)
	These changes included monetized positions from raw material and energy, currency, and certain interest rate hedges, prepaid insurance, miscellaneous deferrals, accrued taxes, interest accruals, and environmental accruals.

SEGMENT_INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The Company's products and operations are currently managed and reported in five operating segments: Additives & Functional Products ("AFP"), Adhesives & Plasticizers ("A&P"), Advanced Materials ("AM"), Fibers, and Specialty Fluids &
	Intermediates ("SFI"). For additional information concerning the Company's segments' businesses and products, see Note 21, "Segment Information" to the consolidated financial statements in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.
	Included in first quarter 2013 "other" sales revenue and operating earnings were the Perennial Wood™ growth initiative and the Photovoltaics product line acquired from Solutia. Neither are included in first quarter 2014 as a result of decisions made by management in 2013 not to continue its Perennial WoodTM growth initiative and to shut-down the Photovoltaics product line, including the primary production facility in Germany.
	Included in first quarter 2014 "other" operating loss were Solutia acquisition integration costs of $9 million, and restructuring charges of $3 million, primarily for severance associated with the continued integration of Solutia. Included in first quarter 2013 "other" operating loss were Solutia integration costs of $7 million and restructuring charges of $3 million for the severance associated with the continued integration of Solutia.
		First Quarter
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	423		$	419
	Adhesives & Plasticizers	345			345
	Advanced Materials	581			584
	Fibers	354			346
	Specialty Fluids & Intermediates	601			607
	Total Sales by Segment	2,304			2,301
	Other	1			6
	Total Sales	$	2,305		$	2,307
		First Quarter
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products	$	94		$	98
	Adhesives & Plasticizers	47			49
	Advanced Materials (1)	61			65
	Fibers	117			114
	Specialty Fluids & Intermediates	64			95
	Total Operating Earnings by Segment	383			421
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)	(13		)	(21		)
	Pension and other postretirement benefit costs not allocated to operating segments	3			3
	Integration and restructuring costs related to the acquisition of Solutia (4)	(12		)	(10		)
	Total Operating Earnings	$	361		$	393
	(1)	Included in first three months 2014 earnings are asset impairments and restructuring charges of $10 million primarily for the closure of a production facility in Taiwan for the Flexvue® performance films product line.
	(2)	Research and development, certain components of pension and other postretirement benefits, and other expenses and income not identifiable to an operating segment are not included in segment operating results for either of the periods presented and are shown as "other" operating earnings (loss).
	(3)	Businesses not allocated to segments in 2013 included the Perennial Wood™ growth initiative and Photovoltaics product line, both of which ceased production in the second half of 2013. Included in 2014 are corporate growth initiatives, including Eastman™ microfiber technology.
	(4)	Restructuring charges of $3 million in both first quarter 2014 and 2013 for severance associated with the continued integration of Solutia.
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	Assets by Segment (1)
	Additives & Functional Products	$	3,004		$	2,940
	Adhesives & Plasticizers	1,041			996
	Advanced Materials	3,814			3,807
	Fibers	999			974
	Specialty Fluids & Intermediates	2,141			2,054
	Total Assets by Segment	10,999			10,771
	Corporate Assets	948			1,074
	Total Assets	$	11,947		$	11,845
	(1)	The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

RECENTLY_ISSUED_ACCOUNTING_STA

RECENTLY ISSUED ACCOUNTING STANDARDS	3 Months Ended
	Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
RECENTLY ISSUED ACCOUNTING STANDARDS	'
	RECENTLY ISSUED ACCOUNTING STANDARDS
	In April 2014, the Financial Accounting Standards Board issued amended accounting guidance for discontinued operations. The amendments improve the definition of discontinued operations by limiting discontinued operations reporting to disposals of components of an entity that represents strategic shifts that have (or will have) a major effect on any entity's operations and financial results. Examples of a strategic shift that has (or will have) a major effect on an entity's operations and financial results could include a disposal of a major geographical area, a major line of business, a major equity method investment, or other major parts of an entity. The amendments require an entity to present, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation separately in the assets and liability sections, respectively, of the statement of financial position. In addition to enhanced disclosures for discontinued operations, disclosures are required for disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation in the financial statements. This guidance is effective prospectively for reporting periods beginning on or after December 15, 2014. Early adoption is permitted, but only for disposals that have not been reported in financial statements previously issued or available for issuance. The Company has concluded that this new guidance will not have a material impact on the Company's financial position or results of operations.

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of inventories	'
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	At FIFO or average cost (approximates current cost)
	Finished goods	$	1,055		$	976
	Work in process	308			300
	Raw materials and supplies	520			494
	Total inventories	1,883			1,770
	LIFO Reserve	(506		)	(506		)
	Total inventories	$	1,377		$	1,264

PAYABLES_AND_OTHER_CURRENT_LIA1

PAYABLES AND OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
Schedule of payables and other current liabilities	'
		March 31,		December 31,
	(Dollars in millions)	2014		2013
	Trade creditors	$	729	$	762
	Accrued payrolls, vacation, and variable-incentive compensation	83		205
	Accrued taxes	65		80
	Post-employment obligations	56		59
	Interest payable	36		46
	Environmental contingent liabilities, current portion	40		40
	Other	250		278
	Total payables and other current liabilities	$	1,259	$	1,470

PROVISION_FOR_INCOME_TAXES_Tab

PROVISION FOR INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
		First Quarter
	(Dollars in millions)	2014			2013
	Provision for income taxes	$	88		$	97
	Effective tax rate	27		%	28		%

BORROWINGS_Tables

BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Long-term Borrowings	'
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	Borrowings consisted of:
	3% notes due 2015	$	250		$	250
	2.4% notes due 2017	998			998
	6.30% notes due 2018	171			171
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	894			894
	7 1/4% debentures due 2024	243			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	496			497
	Credit facilities and commercial paper borrowings	807			425
	Total borrowings	4,635			4,254
	Borrowings due within one year	—			—
	Long-term borrowings	$	4,635		$	4,254
Fair Value of Borrowings	'
						Fair Value Measurements at March 31, 2014
	(Dollars in millions)		Recorded Amount March 31, 2014			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,635		$	4,846	$	4,039	$	807	$	—
						Fair Value Measurements at December 31, 2013
	(Dollars in millions)		Recorded Amount December 31, 2013			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,254		$	4,366	$	3,941	$	425	$	—

DERIVATIVES_Tables

DERIVATIVES (Tables)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Financial assets and liabilities valued on a recurring basis	'
	The following chart shows the gross financial assets and liabilities valued on a recurring basis.
	(Dollars in millions)					Fair Value Measurements at March 31, 2014
	Description	March 31, 2014				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	41			$	—			$	41			$	—
	Derivative Liabilities	(44		)		—				(44		)		—
		$	(3	)		$	—			$	(3	)		$	—
	(Dollars in millions)					Fair Value Measurements at December 31, 2013
	Description	December 31, 2013				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	58			$	—			$	58			$	—
	Derivative Liabilities	(46		)		—				(46		)		—
		$	12			$	—			$	12			$	—
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	'
	The table below presents a rollforward of activity for these assets (liabilities) for the period ended March 31, 2014:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts	First Quarter
	(Dollars in millions)	2014				2013
	Balance at beginning of period	$	—			$	(5	)
	Realized gain (loss) in sales revenue	—				(4		)
	Change in unrealized gain (loss)	—				(7		)
	Settlements	—				4
	Transfers (out) in of Level 3	—				—
	Balance at end of period	$	—			$	(12	)
Schedule of Derivative Financial Assets and Liabilities Based on Fair Value on Recurring Basis and Balance Sheet Location	'
	Fair Value of Derivatives Designated as Hedging Instruments
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Assets	Statement of Financial Position Location		March 31, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts	Other current assets		$	13			$	20
	Commodity contracts	Other noncurrent assets		3				7
	Foreign exchange contracts	Other current assets		15				17
	Foreign exchange contracts	Other noncurrent assets		10				14
				$	41			$	58
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities	Statement of Financial Position Location		March 31, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts	Other long-term liabilities		$	1			$	—
	Foreign exchange contracts	Payables and other current liabilities		20				21
	Foreign exchange contracts	Other long-term liabilities		23				25
				$	44			$	46
Derivative Instrument Gain Loss in Statement of Financial Performance	'
	Derivatives' Hedging Relationships
		First Quarter
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
	Derivatives' Cash Flow Hedging Relationships	March 31,				March 31,						March 31,				March 31,
		2014				2013						2014				2013
	Commodity contracts	$	(2	)		$	(2	)		Sales		$	—			$	(4	)
										Cost of Sales		8				—
	Foreign exchange contracts	(2		)		17				Sales		(1		)		2
	Forward starting interest rate swap contracts	1				1				Net interest expense		(2		)		(2		)
		$	(3	)		$	16					$	5			$	(4	)

RETIREMENT_PLANS_Tables

RETIREMENT PLANS (Tables)	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Components of net periodic benefit cost	'
	Components of net periodic benefit cost were as follows:
		First Quarter
		Pension Plans												Other Postretirement Benefit Plans
		2014						2013						2014			2013
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	10		$	4		$	10		$	4		$	2		$	3
	Interest cost	25			8			22			7			11			11
	Expected return on assets	(36		)	(10		)	(32		)	(9		)	(2		)	(2		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(5		)
	Net periodic benefit cost	$	(2	)	$	2		$	(1	)	$	2		$	5		$	7

ENVIRONMENTAL_MATTERS_Tables

ENVIRONMENTAL MATTERS (Tables)	3 Months Ended
	Mar. 31, 2014
Accrual for Environmental Loss Contingencies Disclosure [Abstract]	'
Schedule of changes to environmental remediation liabilities	'
	Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years. The amounts charged to pre-tax earnings for environmental remediation and related charges are included in cost of sales and other charges (income), net, and are summarized below:
	(Dollars in millions)	Environmental Remediation Liabilities
	Balance at December 31, 2013	$	341
	Changes in estimates recorded to earnings and other	—
	Cash reductions	(7		)
	Balance at March 31, 2014	$	334
Schedule of environmental remediation liabilities, current and non-current	'
	The Company's total environmental reserve for environmental contingencies, including remediation costs and asset retirement obligations, is recorded in the Unaudited Consolidated Statements of Financial Position as follows:
	(Dollars in millions)	March 31, 2014			December 31, 2013
	Environmental contingent liabilities, current	$	40		$	40
	Environmental contingent liabilities, long-term	315			328
	Total	$	355		$	368

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity Note [Abstract]	'
Reconciliation of the changes in stockholders' equity	'
	A reconciliation of the changes in stockholders' equity for first three months 2014 is provided below:
	(Dollars in millions)	Common Stock at Par Value			Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)		Treasury Stock at Cost			Total Stockholders' Equity Attributed to Eastman			Noncontrolling Interest $		Total Stockholders' Equity $
		$			$			$			$		$			$
	Balance at December 31, 2013	2			1,778			4,012			171		(2,167	)		3,796			79		3,875
	Net Earnings	—			—			233			—		—			233			1		234
	Cash Dividends Declared (1)	—			—			(54	)		—		—			(54	)		—		(54	)
	Other Comprehensive Income	—			—			—			(3	)	—			(3	)		—		(3	)
	Share-Based Compensation Expense (2)	—			9			—			—		—			9			—		9
	Stock Option Exercises	—			11			—			—		—			11			—		11
	Other (3)	—			(3	)		—			—		—			(3	)		(1	)	(4	)
	Share Repurchase	—			—			—			—		(260	)		(260	)				(260	)
	Balance at March 31, 2014	2			1,795			4,191			168		(2,427	)		3,729			79		3,808
Accumulated Other Comprehensive Income (Loss)	'
		Cumulative Translation Adjustment				Benefit Plans Unrecognized Prior Service Credits				Unrealized Gains (Losses) on Derivative Instruments			Unrealized Losses on Investments				Accumulated Other Comprehensive Income (Loss)
	(Dollars in millions)
	Balance at December 31, 2012	$	105			$	65			$	(46	)	$	(1	)		$	123
	Period change	28				13				7			—				48
	Balance at December 31, 2013	133				78				(39		)	(1		)		171
	Period change	4				(4		)		(3		)	—				(3		)
	Balance at March 31, 2014	$	137			$	74			$	(42	)	$	(1	)		$	168
Schedule of components of comprehensive income (loss) before tax and net of tax effects	'
	Components of other comprehensive income recorded in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
		First Quarter
		2014								2013
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	3			$	4			$	(50	)	$	(50	)
	Defined benefit pension and other postretirement benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(7		)		(4		)		(6		)	(4		)
	Derivatives and hedging: (2)
	Unrealized (loss) gain	—				—				23			14
	Reclassification adjustment for gains included in net income	(5		)		(3		)		3			2
	Change in derivatives and hedging	(5		)		(3		)		26			16
	Total other comprehensive income (loss)	$	(9	)		$	(3	)		$	(30	)	$	(38	)

EARNINGS_AND_DIVIDENDS_PER_SHA1

EARNINGS AND DIVIDENDS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings per share, basic and diluted	'
	The following table sets forth the computation of basic and diluted earnings per share ("EPS"):
		First Quarter
		2014		2013
	(In millions, except per share amounts)
	Numerator
	Net earnings attributable to Eastman	$	233	$	247
	Denominator
	Weighted average shares used for basic EPS	151.4		154.4
	Dilutive effect of stock options and other award plans	1.6		2.3
	Weighted average shares used for diluted EPS	153		156.7
	Earnings Per Share (1)
	Basic	$	1.54	$	1.6
	Diluted	$	1.52	$	1.57

ASSETS_IMPAIRMENTS_AND_RESTRUC1

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Tables)	3 Months Ended
	Mar. 31, 2014
Restructuring Costs and Asset Impairment Charges [Abstract]	'
Changes to restructuring reserve and related activities	'
	The following table summarizes the changes in other asset impairments and restructuring charges, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for full year 2013 and first three months 2014:
	(Dollars in millions)	Balance at January 1, 2013		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at December 31, 2013
	Non-cash charges	$	—	$	28	$	(28	)	$	—		$	—
	Severance costs	4		27		2			(11		)	22
	Site closure and restructuring costs	21		21		(16		)	(12		)	14
	Total	$	25	$	76	$	(42	)	$	(23	)	$	36
	(Dollars in millions)	Balance at January 1, 2014		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at March 31, 2014
	Non-cash charges	$	—	$	8	$	(8	)	$	—		$	—
	Severance costs	22		3		—			(8		)	17
	Site closure and restructuring costs	14		2		—			(4		)	12
	Total	$	36	$	13	$	(8	)	$	(12	)	$	29

SHAREBASED_COMPENSATION_AWARDS1

SHARE-BASED COMPENSATION AWARDS SHARE-BASED COMPENSATION AWARDS (Tables)	3 Months Ended
	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
	The assumptions used in the determination of fair value for stock options granted in first quarter 2014 and 2013 are provided in the table below:
		First Quarter
	Assumptions	2014	2013
	Expected volatility rate	26.30%	34.90%
	Expected dividend yield	1.70%	1.97%
	Average risk-free interest rate	1.39%	0.77%
	Expected forfeiture rate	0.75%	0.75%
	Expected term years	4.7	5

SUPPLEMENTAL_CASH_FLOW_INFORMA1

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2014
Supplemental Cash Flow Information [Abstract]	'
Schedule of Cash Flow, Supplemental Disclosures	'
	Included in the line item "Other items, net" of the "Cash flows from operating activities" section of the Unaudited Consolidated Statements of Cash Flows are the following changes to Unaudited Consolidated Statement of Financial Position line items:
	(Dollars in millions)	First Three Months
		2014			2013
	Other current assets	$	13		$	15
	Other noncurrent assets	6			(23		)
	Payables and other current liabilities	(41		)	(3		)
	Long-term liabilities and equity	(29		)	(51		)
	Total	$	(51	)	$	(62	)

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Information Disclosure	'
		First Quarter
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	423		$	419
	Adhesives & Plasticizers	345			345
	Advanced Materials	581			584
	Fibers	354			346
	Specialty Fluids & Intermediates	601			607
	Total Sales by Segment	2,304			2,301
	Other	1			6
	Total Sales	$	2,305		$	2,307
		First Quarter
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products	$	94		$	98
	Adhesives & Plasticizers	47			49
	Advanced Materials (1)	61			65
	Fibers	117			114
	Specialty Fluids & Intermediates	64			95
	Total Operating Earnings by Segment	383			421
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)	(13		)	(21		)
	Pension and other postretirement benefit costs not allocated to operating segments	3			3
	Integration and restructuring costs related to the acquisition of Solutia (4)	(12		)	(10		)
	Total Operating Earnings	$	361		$	393
	(1)	Included in first three months 2014 earnings are asset impairments and restructuring charges of $10 million primarily for the closure of a production facility in Taiwan for the Flexvue® performance films product line.
	(2)	Research and development, certain components of pension and other postretirement benefits, and other expenses and income not identifiable to an operating segment are not included in segment operating results for either of the periods presented and are shown as "other" operating earnings (loss).
	(3)	Businesses not allocated to segments in 2013 included the Perennial Wood™ growth initiative and Photovoltaics product line, both of which ceased production in the second half of 2013. Included in 2014 are corporate growth initiatives, including Eastman™ microfiber technology.
	(4)	Restructuring charges of $3 million in both first quarter 2014 and 2013 for severance associated with the continued integration of Solutia.
		March 31,			December 31,
	(Dollars in millions)	2014			2013
	Assets by Segment (1)
	Additives & Functional Products	$	3,004		$	2,940
	Adhesives & Plasticizers	1,041			996
	Advanced Materials	3,814			3,807
	Fibers	999			974
	Specialty Fluids & Intermediates	2,141			2,054
	Total Assets by Segment	10,999			10,771
	Corporate Assets	948			1,074
	Total Assets	$	11,947		$	11,845

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
At FIFO or average cost (approximates current cost) [Abstract]	'	'
Finished goods	$1,055	$976
Work in process	308	300
Raw materials and supplies	520	494
Total inventories	1,883	1,770
LIFO Reserve	-506	-506
Total inventories	$1,377	$1,264
Inventories valued on the LIFO method (in hundredths)	60.00%	60.00%

PAYABLES_AND_OTHER_CURRENT_LIA2

PAYABLES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Trade creditors	$729	$762
Accrued payrolls, vacation, and variable-incentive compensation	83	205
Accrued taxes	65	80
Post-employment obligations	56	59
Interest payable	36	46
Environmental contingent liabilities, current portion	40	40
Other	250	278
Total payables and other current liabilities	$1,259	$1,470

PROVISION_FOR_INCOME_TAXES_PRO

PROVISION FOR INCOME TAXES PROVISION FOR INCOME TAXES (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Provision for income taxes	$88	$97
Effective tax rate	27.00%	28.00%
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	'	$10

BORROWINGS_Part_1_Details_Sche

BORROWINGS Part 1 (Details) Schedule of Long-term Debt Instruments (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Borrowings due within one year	$0	$0
Long-term borrowings, net of current portion	4,635	4,254
3% debentures due 2015 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2015	'
Debt Instrument, Interest Rate, Stated Percentage	3.00%	'
Long-term Debt	250	250
2.4% notes due 2017 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2017	'
Debt Instrument, Interest Rate, Stated Percentage	2.40%	'
Long-term Debt	998	998
6.30% notes due 2018 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2018	'
Debt Instrument, Interest Rate, Stated Percentage	6.30%	'
Long-term Debt	171	171
5.5% notes due 2019 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2019	'
Debt Instrument, Interest Rate, Stated Percentage	5.50%	'
Long-term Debt	250	250
4.5% debentures due 2021 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2021	'
Debt Instrument, Interest Rate, Stated Percentage	4.50%	'
Long-term Debt	250	250
3.6% notes due 2022 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2022	'
Debt Instrument, Interest Rate, Stated Percentage	3.60%	'
Long-term Debt	894	894
7 1/4% debentures due 2024 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2024	'
Debt Instrument, Interest Rate, Stated Percentage	7.25%	'
Long-term Debt	243	243
7 5/8% debentures due 2024 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2024	'
Debt Instrument, Interest Rate, Stated Percentage	7.63%	'
Long-term Debt	54	54
7.60% debentures due 2027 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2027	'
Debt Instrument, Interest Rate, Stated Percentage	7.60%	'
Long-term Debt	222	222
4.8% notes due 2042 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument Maturity Date Year	'2042	'
Debt Instrument, Interest Rate, Stated Percentage	4.80%	'
Long-term Debt	496	497
Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term Debt	$807	$425

BORROWINGS_Part_2_Details

BORROWINGS Part 2 (Details) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
Accounts Receivable Facility [Member]	'	'	'
Credit Facilities [Abstract]	'	'	'
Credit Facility, Borrowing Capacity	$250	'	'
Credit Facility, Expiration	30-Apr-16	'	'
Line of Credit Facility, Commitment Fee Description	'Borrowings under the A/R Facility are subject to interest rates based on a spread over the lender's borrowing costs, and the Company pays a fee to maintain availability of the A/R Facility.B	'	'
Long-term Debt	125	'	'
Debt Instrument, Interest Rate, Stated Percentage	0.90%	'	'
Credit Facility [Member]	'	'	'
Credit Facilities [Abstract]	'	'	'
Credit Facility, Description	' In October 2013, the Company entered into a $1 billion revolving credit agreement (the "Credit Facility") expiring October 2018.B B The Credit Facility amends and extends, and has terms substantially similar to, the $750 million revolving credit agreement entered into in December 2011. Borrowings under the Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment. At MarchB 31, 2014 and DecemberB 31, 2013, the Company had no outstanding borrowings under the Credit Facility.	'	'
Credit Facility, Borrowing Capacity	1,000	'	750
Credit Facility, Expiration	31-Oct-18	'	'
Credit Facility Covenant Compliance	'contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented	'	'
Line of Credit Facility, Commitment Fee Description	'	'Borrowings under the Revolving Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment.	'
Accounts Receivable Facility [Member]	'	'	'
Credit Facilities [Abstract]	'	'	'
Credit Facility, Description	'The Company also has a $250 million line of credit under its accounts receivable securitization agreement (the "A/R Facility"), expiring April 2016.B B Borrowings under the A/R Facility are subject to interest rates based on a spread over the lender's borrowing costs, and the Company pays a fee to maintain availability of the A/R Facility.	'	'
Commercial Paper [Member]	'	'	'
Credit Facilities [Abstract]	'	'	'
Long-term Debt	682	425	'
Debt Instrument, Interest Rate, Stated Percentage	0.31%	0.35%	'
Line of Credit [Member]	'	'	'
Credit Facilities [Abstract]	'	'	'
Credit Facility, Borrowing Capacity	$443	825	'

BORROWINGS_Part_3_Details_Fair

BORROWINGS Part 3 (Details) Fair Value (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Long-term borrowings	$4,635	$4,254
Fair Value, Measurements, Recurring [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Long-term Borrowings, Fair Value	4,846	4,366
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Long-term Borrowings, Fair Value	4,039	3,941
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Long-term Borrowings, Fair Value	807	425
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Long-term Borrowings, Fair Value	$0	$0

DERIVATIVES_Part_1_Details

DERIVATIVES Part 1 (Details)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
		Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]
		Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]	Cash Flow Hedging [Member]
		EUR Foreign Exchange Contracts [Member]	EUR Foreign Exchange Contracts [Member]	EUR Foreign Exchange Contracts [Member]	EUR Foreign Exchange Contracts [Member]	JPY Foreign Exchange Contracts [Member]	JPY Foreign Exchange Contracts [Member]	JPY Foreign Exchange Contracts [Member]	JPY Foreign Exchange Contracts [Member]	Feedstock Contracts [Member]	Feedstock Contracts [Member]
		USD ($)	EUR (€)	USD ($)	EUR (€)	USD ($)	JPY (¥)	USD ($)	JPY (¥)	bbl	bbl
Hedging Programs [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Objectives for Using Derivative Instruments	'The Company is exposed to market risk, such as changes in currency exchange rates, commodity prices, and interest rates.B B The Company uses various derivative financial instruments when appropriate pursuant to the Company's hedging policies to mitigate these market risk factors and their effect on the cash flows of the underlying transactions.B B Designation is performed on a specific exposure basis to support hedge accounting.B B The changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the cash flows of the underlying exposures being hedged.B B The Company does not hold or issue derivative financial instruments for trading purposes.	'	'	'	'	'	'	'	'	'	'
Derivative [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Derivative, Notional Amount	'	$1,310	€ 945	$1,320	€ 954	$75	¥ 7,500	$80	¥ 8,300	'	'
Derivative, Nonmonetary Notional Amount	'	'	'	'	'	'	'	'	'	9,000,000	8,000,000

DERIVATIVES_Part_2_Details

DERIVATIVES Part 2 (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	$41	$58
Derivative Liability, Fair Value, Gross Liability	-44	-46
Fair Value, Measurements, Recurring [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	41	58
Derivative Liability, Fair Value, Gross Liability	-44	-46
Derivative, Fair Value, Net	-3	12
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Gross Liability	0	0
Derivative, Fair Value, Net	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	41	58
Derivative Liability, Fair Value, Gross Liability	-44	-46
Derivative, Fair Value, Net	-3	12
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Gross Liability	0	0
Derivative, Fair Value, Net	$0	$0

DERIVATIVES_Part_3_Details

DERIVATIVES Part 3 (Details) (Commodity Contract [Member], USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Commodity Contract [Member]	'	'
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation Calculation [Roll Forward]	'	'
Beginning Balance	$0	($5)
Realized gain (loss)	0	-4
Change in unrealized gain (loss)	0	-7
Purchases, sales and settlements	0	4
Transfers (out) in of Level 3	0	0
Ending Balance	$0	($12)

DERIVATIVES_Part_4_Details

DERIVATIVES Part 4 (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	'	$21
Derivative Liabilities	'	24
Derivative Assets [Abstract]	'	'
Derivative Asset, Fair Value, Gross Asset	41	58
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Fair Value, Gross Liability	44	46
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	13	20
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	3	7
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	1	0
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	15	17
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	10	14
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Payables And Other Current Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	20	21
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	$23	$25

DERIVATIVES_Part_5_Details

DERIVATIVES Part 5 (Details) (USD $)	3 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]	'	'	'
Unrealized Gains (Losses) on Derivative Instruments	($3)	$16	$7
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	5	-4	'
Hedging Summary [Abstract]	'	'	'
Monetized positions and mark to market gain (loss) in accumulated other comprehensive income before tax	-66	-49	'
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months	-1	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	'	-1	'
Commodity Contract [Member] | Cash Flow Hedging [Member]	'	'	'
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]	'	'	'
Unrealized Gains (Losses) on Derivative Instruments	-2	-2	'
Commodity Contract [Member] | Cash Flow Hedging [Member] | Sales [Member]	'	'	'
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	0	-4	'
Commodity Contract [Member] | Cash Flow Hedging [Member] | Cost of Sales [Member]	'	'	'
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	8	0	'
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member]	'	'	'
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]	'	'	'
Unrealized Gains (Losses) on Derivative Instruments	-2	17	'
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Sales [Member]	'	'	'
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	-1	2	'
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member]	'	'	'
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]	'	'	'
Unrealized Gains (Losses) on Derivative Instruments	1	1	'
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member] | Net Interest Expense	'	'	'
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	($2)	($2)	'

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Components of net periodic benefit cost [Abstract]	'	'
Amount of U.S. defined benefit penson plan funded by the company	'	$11
United States Pension Plans of US Entity, Defined Benefit [Member]	'	'
Components of net periodic benefit cost [Abstract]	'	'
Service cost	10	10
Interest cost	25	22
Expected return on assets	-36	-32
Amortization of prior service credit	-1	-1
Net periodic benefit cost	-2	-1
Foreign Pension Plans, Defined Benefit [Member]	'	'
Components of net periodic benefit cost [Abstract]	'	'
Service cost	4	4
Interest cost	8	7
Expected return on assets	-10	-9
Amortization of prior service credit	0	0
Net periodic benefit cost	2	2
Post Retirement Welfare Plans [Member]	'	'
Components of net periodic benefit cost [Abstract]	'	'
Service cost	2	3
Interest cost	11	11
Expected return on assets	-2	-2
Amortization of prior service credit	-6	-5
Net periodic benefit cost	$5	$7

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Purchase obligations [Abstract]	'
Purchase Obligations	$2,300,000,000
Purchase Obligation Description	'over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business.
Lease commitments [Abstract]	'
Operating Lease Commitments, Cancelable Noncancelable and Month-to-month	261,000,000
Percentage of Operating Lease Commitments related to machinery and equipment (in hundredths)	10.00%
Percentage of Operating Lease Commitments related to real property (in hundredths)	60.00%
Percentage of Operating Lease Commitments related to railcars (in hundredths)	30.00%
Guarantees [Abstract]	'
Operating Lease Residual Value Guarantees	119,000,000
Maximum potential future payment, other guarantees	$49,000,000
Guarantor Obligations, Term	'These other guarantees have terms between 1 and 15 years

ENVIRONMENTAL_MATTERS_Details

ENVIRONMENTAL MATTERS (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Site Contingency [Line Items]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	$355	'
Portion Of Environmental Reserve Related To Previously Closed, Impaired, And Divested Sites	9	9
Best Estimate Accrued to-date For Asset Retirement Obligation	20	27
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'
Beginning of period	368	'
End of period	355	'
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]	'	'
Accrued Environmental Loss Contingencies, Current	40	40
Accrued Environmental Loss Contingencies, Noncurrent	315	328
Amount Accrued to Date for Environmental Contingent Liabilities	355	'
Accrual for Environmental Loss Contingencies, Significant Assumptions	'Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years.	'
Environmental Remediation [Member] | Minimum [Member]	'	'
Site Contingency [Line Items]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	334	'
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'
Beginning of period	341	'
Net charges taken	0	'
Cash reductions	-7	'
End of period	334	'
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	334	'
Environmental Remediation [Member] | Maximum [Member]	'	'
Site Contingency [Line Items]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	575	581
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'
Beginning of period	'	581
End of period	575	581
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	$575	$581

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	3 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	$3,796	'	'	'
Net Income (Loss) Attributable to Parent	233	247	'	'
Net Income (Loss) Attributable to Noncontrolling Interest	1	1	'	'
Net earnings including noncontrolling interest	234	248	'	'
Cash dividends declared	-54	-46	'	'
Other Comprehensive Income (Loss)	-3	-38	48	'
Share-Based Compensation Expense	9	'	'	'
Stock Option Exercises	11	'	'	'
Stockholders' Equity, Other	-4	'	'	'
Stock Repurchases	-260	'	'	'
Ending Balance	3,729	'	3,796	'
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,808	'	3,875	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Cumulative Translation Adjustment	137	'	133	105
Unrecognized Prior Service Credits for Benefit Plans	74	'	78	65
Unrealized Gains (Losses) on Derivative Instruments	-42	'	-39	-46
Unrealized Losses on Investments	-1	'	-1	-1
Accumulated other comprehensive income (loss)	168	'	171	123
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	4	-50	28	'
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Costs Arising During Period, Net of Tax	-4	-4	13	'
Unrealized Gains (Losses) on Derivative Instruments	-3	16	7	'
Unrealized Losses on Investments	0	'	0	'
Other Comprehensive Income (Loss), Net of Tax	-3	-38	48	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	3	-50	'	'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	4	-50	28	'
Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Recognized in Net Periodic Benefit Cost, before Tax	-7	-6	'	'
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Costs Arising During Period, Net of Tax	-4	-4	13	'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	23	'	'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	0	14	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, before Tax	-5	3	'	'
Reclassification adjustment for (losses) gains included in net income	-3	2	'	'
Other Comprehensive Income (Loss), before Tax	-9	-30	'	'
Other Comprehensive Income (Loss), Net of Tax	-3	-38	48	'
Common Stock [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	2	'	'	'
Net Income (Loss) Attributable to Parent	0	'	'	'
Cash dividends declared	0	'	'	'
Other Comprehensive Income (Loss)	0	'	'	'
Share-Based Compensation Expense	0	'	'	'
Stock Option Exercises	0	'	'	'
Stockholders' Equity, Other	0	'	'	'
Stock Repurchases	0	'	'	'
Ending Balance	2	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Additional Paid In Capital [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	1,778	'	'	'
Net Income (Loss) Attributable to Parent	0	'	'	'
Cash dividends declared	0	'	'	'
Other Comprehensive Income (Loss)	0	'	'	'
Share-Based Compensation Expense	9	'	'	'
Stock Option Exercises	11	'	'	'
Stockholders' Equity, Other	-3	'	'	'
Stock Repurchases	0	'	'	'
Ending Balance	1,795	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Retained Earnings [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	4,012	'	'	'
Net Income (Loss) Attributable to Parent	233	'	'	'
Cash dividends declared	-54	'	'	'
Other Comprehensive Income (Loss)	0	'	'	'
Share-Based Compensation Expense	0	'	'	'
Stock Option Exercises	0	'	'	'
Stockholders' Equity, Other	0	'	'	'
Stock Repurchases	0	'	'	'
Ending Balance	4,191	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Accumulated Other Comprehensive Income [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	171	'	'	'
Net Income (Loss) Attributable to Parent	0	'	'	'
Cash dividends declared	0	'	'	'
Other Comprehensive Income (Loss)	-3	'	'	'
Share-Based Compensation Expense	0	'	'	'
Stock Option Exercises	0	'	'	'
Stockholders' Equity, Other	0	'	'	'
Stock Repurchases	0	'	'	'
Ending Balance	168	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	-3	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	-3	'	'	'
Treasury Stock [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	-2,167	'	'	'
Net Income (Loss) Attributable to Parent	0	'	'	'
Cash dividends declared	0	'	'	'
Other Comprehensive Income (Loss)	0	'	'	'
Share-Based Compensation Expense	0	'	'	'
Stock Option Exercises	0	'	'	'
Stockholders' Equity, Other	0	'	'	'
Stock Repurchases	-260	'	'	'
Ending Balance	-2,427	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Parent [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	3,796	'	'	'
Net Income (Loss) Attributable to Parent	233	'	'	'
Cash dividends declared	-54	'	'	'
Other Comprehensive Income (Loss)	-3	'	'	'
Share-Based Compensation Expense	9	'	'	'
Stock Option Exercises	11	'	'	'
Stockholders' Equity, Other	-3	'	'	'
Stock Repurchases	-260	'	'	'
Ending Balance	3,729	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	-3	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	-3	'	'	'
Noncontrolling Interest [Member]	'	'	'	'
Stockholders' Equity [Roll Forward]	'	'	'	'
Beginning Balance	79	'	'	'
Cash dividends declared	0	'	'	'
Other Comprehensive Income (Loss)	0	'	'	'
Share-Based Compensation Expense	0	'	'	'
Stock Option Exercises	0	'	'	'
Stockholders' Equity, Other	-1	'	'	'
Stock Repurchases	'	'	'	'
Ending Balance	79	'	'	'
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	0	'	'	'
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Net of Tax	$0	'	'	'

EARNINGS_AND_DIVIDENDS_PER_SHA2

EARNINGS AND DIVIDENDS PER SHARE (Details) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Earnings Per Share, Basic	$1.54	$1.60
Earnings Per Share, Diluted	$1.52	$1.57
Net Income (Loss) Attributable to Parent	$233	$247
Shares used for earnings per share calculation, Basic (in shares)	151,400,000	154,400,000
Weighted Average Number Diluted Shares Outstanding Adjustment	1,600,000	2,300,000
Shares used for earnings per share calculation, Diluted (in shares)	153,000,000	156,700,000
Underlying options excluded from the computation of diluted earnings per share (in shares)	210,143	125,019
Shares repurchased (in shares)	3,172,772	445,500
Cash dividends declared (per share)	$0.35	$0.30

ASSETS_IMPAIRMENTS_AND_RESTRUC2

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Details) (USD $)	3 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]	'	'	'
Asset impairments and restructuring charges (gains), net	$13	$3	'
Asset Impairment Charges	8	0	'
Restructuring Charge [Roll Forward]	'	'	'
Balance at Beginning of Period	36	25	25
Provision / Adjustments	13	'	76
Non-cash Reductions	-8	'	-42
Cash Reductions	-12	'	-23
Balance at End of Period	29	'	36
Tawain closure [Member]	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'
Asset Impairment Charges	8	'	'
Restructuring Charges	2	'	'
Non-Cash Charges [Member]	'	'	'
Restructuring Charge [Roll Forward]	'	'	'
Balance at Beginning of Period	0	0	0
Provision / Adjustments	8	'	28
Non-cash Reductions	-8	'	-28
Cash Reductions	0	'	0
Balance at End of Period	0	'	0
Employee Severance [Member]	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'
Restructuring Charges	3	3	'
Restructuring Charge [Roll Forward]	'	'	'
Balance at Beginning of Period	22	4	4
Provision / Adjustments	3	'	27
Non-cash Reductions	0	'	2
Cash Reductions	-8	'	-11
Balance at End of Period	17	'	22
Facility Closing [Member]	'	'	'
Restructuring Charge [Roll Forward]	'	'	'
Balance at Beginning of Period	14	21	21
Provision / Adjustments	2	'	21
Non-cash Reductions	0	'	-16
Cash Reductions	-4	'	-12
Balance at End of Period	$12	'	$14

SHAREBASED_COMPENSATION_AWARDS2

SHARE-BASED COMPENSATION AWARDS (Details) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	210,000	318,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	285,000	270,000
Allocated Share-based Compensation Expense	$9	$11
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	1	3
Share-based compensation net of deferred tax expense	5	7
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$87.43	$69.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$17.67	$17.92
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	103,000	119,000
Employee Stock Option [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Allocated Share-based Compensation Expense	2	4
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	26.30%	34.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	1.70%	1.97%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.39%	0.77%
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Forfeiture Rate	0.75%	0.75%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'4 years 8 months	'5 years
Nonvested Options [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	4	'
Other Share-Based compensations Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	55	'
Share-based Compensation	$7	$7

SUPPLEMENTAL_CASH_FLOW_INFORMA2

SUPPLEMENTAL CASH FLOW INFORMATION (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Supplemental Cash Flow Information [Abstract]	'	'
Current assets	$13	$15
Other assets	6	-23
Current liabilities	-41	-3
Long-term liabilities and equity	-29	-51
Total	($51)	($62)

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Dec. 31, 2013
Segment Reporting Information [Line Items]	'		'		'
Increase (Decrease) in Other Current Assets	($13)		($15)		'
Number of Operating Segments	5		'		'
Asset impairments and restructuring charges (gains), net	13		3		'
Sales [Abstract]	'		'		'
Sales	2,305		2,307		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	361		393		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	11,947		'		11,845
Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	2,304		2,301		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	383		421		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	10,999		'		10,771
Corporate and Other [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	1		6		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	948		'		1,074
Growth Initiatives and Businesses not Allocated to Segments [Member] | Corporate and Other [Member]	'		'		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	-13	[1]	-21	[1]	'
Pension and OPEB Costs Not Allocated to Operating Segments [Member] | Corporate and Other [Member]	'		'		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	3		3		'
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Eastman Chemical Company [Member] | Solutia [Member]	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Integration Costs	9		7		'
Restructuring Charges	3		3		'
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Corporate and Other [Member]	'		'		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	-12	[2]	-10	[2]	'
Additives And Functional Products [Member] | Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	423		419		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	94		98		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	3,004		'		2,940
Adhesives And Plasticizers [Member] | Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	345		345		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	47		49		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	1,041		'		996
Advanced Materials [Member] | Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	581		584		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	61	[3]	65		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	3,814		'		3,807
Fibers [Member] | Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	354		346		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	117		114		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	999		'		974
Specialty Fluids And Intermediates [Member] | Operating Segments [Member]	'		'		'
Sales [Abstract]	'		'		'
Sales	601		607		'
Operating Earnings (loss) [Abstract]	'		'		'
Operating Earnings (loss)	64		95		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'
Assets by Segment	$2,141		'		$2,054
[1]	Businesses not allocated to segments in 2013 included the Perennial Woodb" growth initiative and Photovoltaics product line, both of which ceased production in the second half of 2013. Included in 2014 are corporate growth initiatives, including Eastmanb" microfiber technology.
[2]	Restructuring charges of $3 million in both first quarter 2014 and 2013 for severance associated with the continued integration of Solutia.
[3]	Included in first three months 2014 earnings are asset impairments and restructuring charges of $10 million primarily for the closure of a production facility in Taiwan for the FlexvueB. performance films product line.