Eastman Chemical (EMN) 10-Q 4 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 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	148,527,396	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'

UNAUDITED_CONSOLIDATED_STATEME

UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS (USD $)	3 Months Ended				9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Income Statement [Abstract]	'		'		'		'
Sales	$2,413		$2,338		$7,178		$7,085
Cost of sales	1,777		1,649		5,290		5,103
Gross profit	636		689		1,888		1,982
Selling, general and administrative expenses	171		159		511		510
Research and development expenses	56		48		165		148
Asset impairments and restructuring charges (gains), net	71		3		77		24
Operating earnings	338		479		1,135		1,300
Net interest expense	45		44		132		137
Other charges (income), net	-5		1		-16		2
Earnings from continuing operations before income taxes	298		434		1,019		1,161
Provision for income taxes from continuing operations	86		125		281		338
Earnings from continuing operations	212		309		738		823
Earnings from discontinued operations, net of tax	0		0		2		0
Net earnings	212		309		740		823
Less: Net earnings attributable to noncontrolling interest	2		1		5		4
Net earnings attributable to Eastman	210		308		735		819
Amounts attributable to Eastman stockholders [Abstract]	'		'		'		'
Earnings from continuing operations, net of tax	210		308		733		819
Earnings from discontinued operations, net of tax	0		0		2		0
Net earnings attributable to Eastman	210		308		735		819
Basic earnings per share attributable to Eastman	'		'		'		'
Earnings from continuing operations	$1.41	[1]	$2	[1]	$4.89	[1]	$5.31	[1]
Earnings from discontinued operations	$0		$0		$0.01		$0
Basic earnings per share attributable to Eastman	$1.41		$2		$4.90		$5.31
Diluted earnings per share attributable to Eastman	'		'		'		'
Earnings from continuing operations	$1.39	[1]	$1.97	[1]	$4.83	[1]	$5.23	[1]
Earnings from discontinued operations	$0		$0		$0.02		$0
Diluted earnings per share attributable to Eastman	$1.39		$1.97		$4.85		$5.23
Comprehensive Income	'		'		'		'
Net earnings including noncontrolling interest	212		309		740		823
Other comprehensive income (loss), net of tax	'		'		'		'
Change in cumulative translation adjustment	-127		45		-114		10
Defined benefit pension and other postretirement benefit plans [Abstract]	'		'		'		'
Prior service credit arising during period	0		29		0		29
Amortization of unrecognized prior service credits included in net periodic costs	-4	[2]	-4	[2]	-12	[2]	-11	[2]
Derivatives and hedging [Abstract]	'		'		'		'
Unrealized (loss) gain during period	36		-13		42		-4
Reclassification adjustment for (losses) gains included in net income	0		0		-9		0
Total other comprehensive income (loss), net of tax	-95		57		-93		24
Comprehensive income including noncontrolling interest	117		366		647		847
Less: Net earnings attributable to noncontrolling interest	2		1		5		4
Comprehensive income attributable to Eastman	115		365		642		843
Retained Earnings	'		'		'		'
Retained earnings at beginning of period	4,431		3,456		4,012		3,038
Net earnings attributable to Eastman	210		308		735		819
Cash dividends declared	-53		-46		-159	[3]	-139
Retained earnings at end of period	$4,588		$3,718		$4,588		$3,718
[1]	Earnings per share are calculated using whole dollars and shares.
[2]	Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 8, "Retirement Plans".
[3]	Includes cash dividends paid and dividends declared, but unpaid.

CONSOLIDATED_STATEMENTS_OF_FIN

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Current assets	'		'
Cash and cash equivalents	$212		$237
Trade receivables, net	985		880
Miscellaneous receivables	141		208
Inventories	1,358		1,264
Other current assets	194		251
Total current assets	2,890		2,840
Properties	'		'
Properties and equipment at cost	10,230		9,958
Less: Accumulated depreciation	5,878		5,668
Net properties	4,352		4,290
Goodwill	2,716		2,637
Intangible assets, net of accumulated amortizaton	1,808		1,761
Other noncurrent assets	369		317
Total assets	12,135	[1]	11,845	[1]
Current liabilities	'		'
Payables and other current liabilities	1,398		1,470
Borrowings due within one year	0		0
Total current liabilities	1,398		1,470
Long-term borrowings	4,563		4,254
Deferred income tax liabilities	573		496
Post-employment obligations	1,242		1,297
Other long-term liabilities	380		453
Total liabilities	8,156		7,970
Stockholders' equity	'		'
Common stock	2		2
Additional paid-in capital	1,810		1,778
Retained earnings	4,588		4,012
Accumulated other comprehensive income	78		171
Total stockholders' equity before treasury stock	6,478		5,963
Less: Treasury stock at cost	2,577		2,167
Total Eastman stockholders' equity	3,901		3,796
Noncontrolling interest	78		79
Total equity	3,979		3,875
Total liabilities and stockholders' equity	$12,135		$11,845
[1]	(1) The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and inta

CONSOLIDATED_STATEMENTS_OF_FIN1

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) (USD $)	Sep. 30, 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)	216,136,911	215,131,237
Treasury stock at cost (in shares)	67,660,313	62,714,861

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities	'	'
Net earnings	$740	$823
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	328	326
Asset impairment charges	50	6
Gain on sale of assets	-5	0
Provision for deferred income taxes	58	118
Mark-to-market gain on pension and other postretirement benefit plans	0	-86
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:	'	'
(Increase) decrease in trade receivables	-118	-119
(Increase) decrease in inventories	-76	-14
Increase (decrease) in trade payables	-12	-67
Pension and other postretirement contributions (in excess of) less than expenses	-76	-120
Variable compensation (in excess of) less than expenses	-8	30
Other items, net	68	-103
Net cash provided by operating activities	949	794
Cash flows from investing activities	'	'
Additions to properties and equipment	-406	-312
Proceeds from sales of assets	13	6
Acquisitions, net of cash acquired	-325	0
Additions to capitalized software	-2	-2
Other items, net	2	0
Net cash used in investing activities	-718	-308
Cash flows from financing activities	'	'
Net (decrease) increase in commercial paper borrowings	-185	300
Proceeds from borrowings	615	150
Repayment of borrowings	-125	-805
Dividends paid to stockholders	-159	-94
Treasury stock purchases	-410	-113
Dividends paid to noncontrolling interest	-9	-10
Proceeds from stock option exercises and other items, net	22	55
Net cash used in financing activities	-251	-517
Effect of exchange rate changes on cash and cash equivalents	-5	4
Net change in cash and cash equivalents	-25	-27
Cash and cash equivalents at beginning of period	237	249
Cash and cash equivalents at end of period	$212	$222

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 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.
	In first nine months 2014, the Company recognized $2 million, net of tax, in earnings from discontinued operations from final settlement of commercial litigation related to the previously discontinued polyethylene terephthalate ("PET") business.
Basis of Accounting, Policy [Policy Text Block]	'
	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.
Discontinued Operations, Policy [Policy Text Block]	'
	In first nine months 2014, the Company recognized $2 million, net of tax, in earnings from discontinued operations from final settlement of commercial litigation related to the previously discontinued polyethylene terephthalate ("PET") business.

ACQUISITIONS_ACQUISITIONS

ACQUISITIONS ACQUISITIONS	9 Months Ended
	Sep. 30, 2014
Acquisitions [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	ACQUISITIONS
	Knowlton Technologies, LLC
	On August 6, 2014, the Company acquired Knowlton Technologies, LLC. ("Knowlton"), a leader in the design, accelerated prototyping, and manufacture of wet-laid nonwovens in filtration, friction, and custom designed composite webs, for a total cash purchase price of $42 million, prior to post-closing adjustments. The acquisition was accounted for as a business combination. The acquired Knowlton business is a developing business of the EastmanTM microfiber technology platform, the financial results of which are not identifiable to an operating segment and are shown as "other" operating earnings (loss). Current assets consist primarily of $14 million in accounts receivable and inventory acquired. Management valued properties and equipment, totaling $18 million, using the cost approach supported where available by observable market data which includes consideration of obsolescence. Goodwill of $8 million, which represents the excess of the purchase price over the estimated fair value of net tangible and intangible assets acquired and liabilities assumed, is expected to be deductible for tax purposes. Acquired intangible assets of $6 million consist primarily of developed technologies with an amortization period of 15 years. Management valued intangible assets using the relief from royalty method, a form of the income approach supported by observable market data from peer chemical companies. Current liabilities of $4 million consist primarily of accounts payable. Values assigned are preliminary.
	BP plc's Global Aviation Turbine Engine Oil Business
	On June 2, 2014, the Company acquired BP plc's global aviation turbine engine oil business ("aviation turbine oil business") for a total cash purchase price of $283 million, prior to post-closing adjustments. The acquisition was accounted for as a business combination and is reported in the Specialty Fluids & Intermediates ("SFI") segment. In combination with Eastman's Skydrol® aviation hydraulic fluids business, the acquired aviation turbine oil business enables Eastman to better supply the global aviation industry.
	The purchase price allocation for the aviation turbine oil business acquisition is preliminary as of September 30, 2014. The purchase price allocation remains open primarily for post-closing adjustments which may impact current assets and noncurrent assets. The Company expects to finalize the purchase price allocation in fourth quarter 2014. Adjustments to the June 30, 2014 preliminary purchase price allocation of the aviation turbine oil business acquisition during third quarter 2014 are reflected in the Company's Consolidated Statements of Financial Position as of September 30, 2014 and are summarized in the table below. These adjustments are not material to the Company's financial position or results of operations for third quarter 2014. The following table summarizes the purchase price allocation for the aviation turbine oil business acquisition as of June 2, 2014, as previously reported at June 30, 2014, the net impact of adjustments during third quarter of 2014, and the resulting preliminary purchase price allocation for the aviation turbine oil business acquisition as of June 2, 2014 as reported at September 30, 2014:
	(Dollars in millions)	As of June 2, 2014 Previously Reported		Increase (Decrease)			As of June 2, 2014 As Adjusted
	Current assets	$	42	$	—		$	42
	Machinery and equipment	11		(1		)	10
	Goodwill	68		24			92
	Intangible assets	162		(23		)	139
	Total purchase price	$	283	$	—		$	283
	Current assets consist primarily of inventory acquired. Machinery and equipment acquired included manufacturing operations in Linden, New Jersey and technology resources in Naperville, Illinois. Management valued machinery and equipment using the cost approach supported by published industry sources.
	In connection with the purchase transaction, the Company recorded goodwill, which represents the excess of the purchase price over the estimated fair value of net tangible and intangible assets acquired and liabilities assumed.  All goodwill is expected to be deductible for tax purposes.
	Intangible assets acquired included brands that are business-to-business in nature. Also acquired were customer relationships in the aviation industry. Management valued intangible assets using the relief from royalty and multi-period excess earnings methods, both forms of the income approach supported by observable market data for peer chemical companies.
	Intangible Assets acquired on June 2, 2014
	(Dollars in millions)	Fair Value		Weighted-Average Amortization Period (Years)
	Amortizable intangible assets
	Brands	$	74	30
	Customer relationships	65		16
	Total	$	139
	In first nine months 2014, the Company recognized $3 million and $2 million in transaction and integration costs, respectively, related to the acquisition. Transaction and integration costs were expensed as incurred and are included in the "Selling, general and administrative expenses" line item in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. As required by purchase accounting, the acquired inventories were marked to fair value. Approximately 75 percent of these inventories were sold in third quarter 2014 resulting in a $6 million increase in cost of sales with all of these inventories sold in first nine months resulting in an $8 million increase in cost of sales in first nine months 2014.
	Beginning in June 2014, the Company's consolidated results of operations included the results of the acquired aviation turbine oil business. Based on applicable accounting and reporting guidance, the acquisition is not material to the Company's consolidated financial statements; therefore, pro forma financial information has not been presented.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
		September 30,			December 31,
	(Dollars in millions)	2014			2013
	At FIFO or average cost (approximates current cost)
	Finished goods	$	1,070		$	976
	Work in process	282			300
	Raw materials and supplies	507			494
	Total inventories	1,859			1,770
	LIFO Reserve	(501		)	(506		)
	Total inventories	$	1,358		$	1,264
	Inventories valued on the LIFO method were approximately 60 percent of total inventories as of both September 30, 2014 and December 31, 2013.

PAYABLES_AND_OTHER_CURRENT_LIA

PAYABLES AND OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
PAYABLES AND OTHER CURRENT LIABILITIES	'
	PAYABLES AND OTHER CURRENT LIABILITIES
		September 30,		December 31,
	(Dollars in millions)	2014		2013
	Trade creditors	$	735	$	762
	Accrued payrolls, vacation, and variable-incentive compensation	155		205
	Accrued taxes	131		80
	Post-employment obligations	58		59
	Interest payable	44		46
	Environmental contingent liabilities, current portion	40		40
	Other	235		278
	Total payables and other current liabilities	$	1,398	$	1,470
	Included in "Other" are certain accruals for payroll deductions and employee benefits, dividends payable, the current portion of hedging liabilities, severance, and other payables and accruals.

PROVISION_FOR_INCOME_TAXES

PROVISION FOR INCOME TAXES	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
PROVISION FOR INCOME TAXES	'
	PROVISION FOR INCOME TAXES
		Third Quarter						First Nine Months
	(Dollars in millions)	2014			2013			2014			2013
	Provision for income taxes from continuing operations	$	86		$	125		$	281		$	338
	Effective tax rate	29		%	29		%	28		%	29		%
	The third quarter and first nine months 2014 effective tax rates reflect benefit from the integration of Eastman and Solutia business operations and legal entity structures. The third quarter and first nine months 2013 effective tax rates were impacted by a $14 million benefit primarily from adjustments to the tax provision to reflect the finalization of the 2012 consolidated U.S. Federal income tax return. The first nine months 2013 effective tax rate also benefited from enactment of the American Taxpayer Relief Act of 2012 in January 2013, which resulted in a $10 million benefit primarily from a research and development ("R&D") tax credit. The tax credits expired at the end of 2013.

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
BORROWINGS	'
	BORROWINGS
		September 30,			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	170			171
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	893			894
	7 1/4% debentures due 2024	244			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	497			497
	4.65% notes due 2044	495			—
	Credit facilities and commercial paper borrowings	240			425
	Total borrowings	4,563			4,254
	Borrowings due within one year	—			—
	Long-term borrowings	$	4,563		$	4,254
	On May 15, 2014, the Company issued 4.65% notes due 2044 in the principal amount of $500 million. Proceeds from the sale of the notes, net of approximately $10 million in transaction costs, were $490 million.
	Credit Facility and Commercial Paper Borrowings
	As of September 30, 2014, the Company has access to borrowings under a $1 billion revolving credit agreement (the "Credit Facility") expiring October 2018.  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 September 30, 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 September 30, 2014 the Company's commercial paper borrowings were $240 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.
	In August 2014, the Company amended a $250 million line of credit under its accounts receivable securitization agreement (the "A/R Facility"), extending the maturity to April 2017. The amended A/R Facility has terms substantially similar to the $250 million accounts receivable securitization agreement previously 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 September 30, 2014 and December 31, 2013 the Company had no outstanding borrowings under the A/R Facility. During first quarter 2014, $125 million of the available amount under the A/R Facility was borrowed and then repaid during second quarter 2014.
	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 $1.01 billion and $825 million as of September 30, 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.
	In connection with its entry into an Agreement and Plan of Merger to acquire Taminco Corporation ("Taminco"), in September 2014, the Company entered into an agreement with Citigroup Global Markets, Inc. which contains commitments for a $2.75 billion senior unsecured bridge term loan facility and sets out the principal terms of an uncommitted $1.0 billion senior unsecured term loan facility. This financing is intended to provide a portion of the funding necessary to complete the acquisition, including refinancing a portion of Taminco's outstanding debt. Depending on market conditions, the Company may seek to finance a portion of the funds to be used to complete the acquisition through the public offering of debt securities. Any commitments under the term loan facility, or proceeds from the sale of debt securities, will reduce the commitments under the bridge term loan facility on a dollar-for-dollar basis. The loan agreements were entered into on October 9, 2014 and were unfunded as of the date of filing of this Quarterly Report on Form 10-Q.
	Fair Value of Borrowings
	The Company has classified its long-term borrowings at September 30, 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 September 30, 2014
	(Dollars in millions)		Recorded Amount September 30, 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		$	4,563		$	4,802	$	4,562	$	240	$	—
						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	9 Months Ended
	Sep. 30, 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.
	Beginning in third quarter 2014, the maximum period for which the Company hedges commodity prices using derivative financial instruments was increased from three to five years.
	For further information on hedging programs, 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.  In 2014, the Company entered into interest rate swaps to hedge the interest rate risk on the 3.6% notes due 2022. As of September 30, 2014, the total notional amount of the Company's interest rate swaps was $500 million. As of 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.
	Total notional amounts (in millions, unless noted):		30-Sep-14		31-Dec-13
	Foreign Exchange Forward and Option Contracts
		EUR/USD (in EUR)	€ 903		€ 954
		EUR/USD (in approximate USD equivalent)	$1,160		$1,320
		JPY/USD (in JPY)	¥5,700		¥8,300
		JPY/USD (in approximate USD equivalent)	$50		$80
	Commodity Forward and Collar Contracts
		Contract ethylene sales (in thousand metric tons)	17		—
		Feedstock (in million barrels)	25		8
		Energy (in million british thermal units)	17		—
	Interest rate swaps for the future issuance of debt		$100		—
	Total notional for commodity hedging contracts increased significantly in 2014 as a result of the increase in tenor of the contracts and management's decision to increase the level of hedge coverage.
	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 September 30, 2014
	Description		September 30, 2014				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets		$	102			$	—			$	101			$	1
	Derivative Liabilities		(38		)		—				(38		)		—
			$	64			$	—			$	63			$	1
	(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 September 30, 2014:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts		Third Quarter								First Nine Months
	(Dollars in millions)		2014				2013				2014				2013
	Balance at beginning of period		$	—			$	(7	)		$	—			$	(5	)
	Realized gain (loss) in sales revenue		—				(3		)		—				(10		)
	Change in unrealized gain (loss)		1				4				1				2
	Settlements		—				3				—				10
	Transfers (out) in of Level 3		—				—				—				—
	Balance at end of period		$	1			$	(3	)		$	1			$	(3	)
	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 less than $1 million of nonqualifying derivatives or derivatives that are not designated as hedges recorded as of September 30, 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 the Company chosen to present the derivatives contracts on a net basis, the Company would have a derivative in a net asset position of $87 million and a derivative in a net liability position of $23 million as of September 30, 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		September 30, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts		Other current assets		$	9			$	20
	Commodity contracts		Other noncurrent assets		1				7
	Foreign exchange contracts		Other current assets		43				17
	Foreign exchange contracts		Other noncurrent assets		49				14
					$	102			$	58
	(Dollars in millions)				Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities		Statement of Financial Position Location		September 30, 2014				December 31, 2013
	Fair Value Hedges
	Interest rate swaps		Other long-term liabilities		$	3			$	—
	Cash Flow Hedges
	Commodity contracts		Payables and other current liabilities		10				—
	Commodity contracts		Other long-term liabilities		15				—
Foreign exchange contracts		Payables and other current liabilities		9				21
Foreign exchange contracts		Other long-term liabilities		1				25
				$	38			$	46
Derivatives' Hedging Relationships
		Third Quarter
(Dollars in millions)		Location of Gain/(Loss) Recognized in Income on Derivatives		Amount of Gain/ (Loss) Recognized Income on Derivatives
Derivatives in Fair Value Hedging Relationships				September 30, 2014				September 30, 2013
Interest rate contracts		Net interest expense		$	2			$	—
				$	2			$	—
		First Nine Months
(Dollars in millions)		Location of Gain/(Loss) Recognized in Income on Derivatives		Amount of Gain/ (Loss) Recognized Income on Derivatives
Derivatives in Fair Value Hedging Relationships				September 30, 2014				September 30, 2013
Interest rate contracts		Net interest expense		$	3			$	—
				$	3			$	—
		Third 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		September 30,				September 30,						September 30,				September 30,
		2014				2013						2014				2013
Commodity contracts		$	(22	)		$	8			Sales		$	—			$	(3	)
										Cost of Sales		(1		)		4
Foreign exchange contracts		57				(22		)		Sales		4				2
Forward starting interest rate swap contracts		1				1				Net interest expense		(2		)		(2		)
		$	36			$	(13	)				$	1			$	1
		First Nine Months
(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		September 30,				September 30,						September 30,				September 30,
		2014				2013						2014				2013
Commodity contracts		$	(27	)		$	4			Sales		$	—			$	(10	)
										Cost of sales		18				1
Foreign exchange contracts		59				(11		)		Sales		3				8
Forward starting interest rate swap contracts		1				3				Net interest expense		(6		)		(6		)
		$	33			$	(4	)				$	15			$	(7	)
"Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)" declined for commodity contracts as a result of decreased propane prices and improved for foreign exchange contracts as a result of the lower EUR foreign exchange rate.
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 $8 million at September 30, 2014 and $80 million at September 30, 2013 with the decrease primarily a result of lower propane prices and EUR exchange rate.  If realized, $23 million net gains in third 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 third quarter and first nine months 2014 or third quarter and first nine months 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 $1 million net gains during third quarter 2014 and $3 million net losses during third quarter 2013 on nonqualifying derivatives.  The Company recognized approximately $4 million net gains and $4 million net losses on nonqualifying derivatives during first nine months 2014 and 2013, respectively.

RETIREMENT_PLANS

RETIREMENT PLANS	9 Months Ended
	Sep. 30, 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:
		Third 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	$	11		$	4		$	11		$	3		$	2		$	2
	Interest cost	24			7			22			7			11			11
	Expected return on assets	(36		)	(9		)	(32		)	(9		)	(2		)	(1		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(6		)
	Mark-to-market pension and other postretirement benefits gain (1)	—			—			—			—			—			(86		)
	Net periodic benefit cost	$	(2	)	$	2		$	—		$	1		$	5		$	(80	)
		First Nine Months
		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	$	31		$	11		$	32		$	10		$	6		$	8
	Interest cost	74			23			66			21			33			33
	Expected return on assets	(107		)	(28		)	(96		)	(26		)	(5		)	(5		)
	Amortization of:
	Prior service cost (credit)	(3		)	—			(3		)	—			(18		)	(16		)
	Mark-to-market pension and other postretirement benefits gain (1)	—			—			—			—			—			(86		)
	Net periodic benefit cost	$	(5	)	$	6		$	(1	)	$	5		$	16		$	(66	)
	(1)	Mark-to-market gain in third quarter and first nine months 2013 due to the interim remeasurement of the Eastman other postretirement benefit plan obligation, triggered by a plan change in life insurance benefits in third quarter.
	In third quarter 2013, the Company changed life insurance benefits provided to future retirees by the Eastman other postretirement benefit plan which triggered an interim remeasurement of this other postretirement benefit plan obligation. The remeasurement resulted in a reduction in the accumulated postretirement benefit obligation of approximately $47 million which will be amortized as a prior service credit from Accumulated Other Comprehensive Income over 8 years. The remeasurement of the plan also resulted in a mark-to-market ("MTM") actuarial gain of $86 million in third quarter 2013. The actuarial gain was primarily due to a higher assumed discount rate of 4.72 percent in third quarter 2013 compared to 4.01 percent at December 31, 2012. The higher assumed discount rate is reflective of changes in global market conditions and interest rates on high-grade corporate bonds. For additional information concerning the Company's accounting methodology for pension and other postretirement actuarial gains and losses, see Note 1, "Significant Accounting Policies" in Part II, Item 8 of the Company's 2013 Annual Report on Form 10-K.
	The Company contributed $47 million and $99 million to its U.S. defined benefit pension plans in first nine months 2014 and 2013, respectively.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS	'
	COMMITMENTS
	Purchase Obligations and Lease Commitments
	The Company had various purchase obligations at September 30, 2014 totaling $2.0 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 $254 million over a period of approximately 45 years.  Of the total lease commitments, approximately 55 percent relate to real property, including office space, storage facilities, and land; approximately 35 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 September 30, 2014 totaled $121 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 20 years with maximum potential future payments of $32 million in the aggregate, with none of these guarantees being individually significant to the Company's operating results, financial position, or liquidity.  Management's current expectation is that future payment or performance related to non-performance under other guarantees is remote.

ENVIRONMENTAL_MATTERS

ENVIRONMENTAL MATTERS	9 Months Ended
	Sep. 30, 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 $350 million and $368 million at September 30, 2014 and December 31, 2013, respectively.  At September 30, 2014 and December 31, 2013, this reserve included $10 million and $9 million, respectively, 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 $329 million to the maximum of $568 million and from the minimum or best estimate of $341 million to the maximum of $581 million at September 30, 2014 and December 31, 2013, respectively.  The maximum estimated future costs are considered to be reasonably possible and include the amounts accrued at both September 30, 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 $21 million and $27 million at September 30, 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	7
	Cash reductions	(19		)
	Balance at September 30, 2014	$	329
	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)	September 30, 2014			December 31, 2013
	Environmental contingent liabilities, current	$	40		$	40
	Environmental contingent liabilities, long-term	310			328
	Total	$	350		$	368

LEGAL_MATTERS

LEGAL MATTERS	9 Months Ended
	Sep. 30, 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	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	STOCKHOLDERS' EQUITY
	A reconciliation of the changes in stockholders' equity for first nine 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	—			—			735			—		—			735			5		740
	Cash Dividends Declared (1)	—			—			(159	)		—		—			(159	)		—		(159	)
	($1.05 per share)
	Other Comprehensive Income	—			—			—			(93	)	—			(93	)		—		(93	)
	Share-Based Compensation Expense (2)	—			23			—			—		—			23			—		23
	Stock Option Exercises	—			12			—			—		—			12			—		12
	Other (3)	—			(3	)		—			—		—			(3	)		(2	)	(5	)
	Share Repurchase	—			—			—			—		(410	)		(410	)		—		(410	)
	Distributions to Noncontrolling Interest	—			—			—			—		—			—			(4	)	(4	)
	Balance at September 30, 2014	2			1,810			4,588			78		(2,577	)		3,901			78		3,979
	(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	(114		)		(12		)		33			—				(93		)
	Balance at September 30, 2014	$	19			$	66			$	(6	)	$	(1	)		$	78
	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 indefinitely 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:
		Third 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	$	(127	)		$	(127	)		$	43		$	45
	Defined benefit pension and other postretirement benefit plans:
	Prior service credit arising during the period	—				—				47			29
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(7		)		(4		)		(7		)	(4		)
	Change in defined benefit pension and other postretirement benefit plans	(7		)		(4		)		40			25
	Derivatives and hedging: (2)
	Unrealized (loss) gain	58				36				(19		)	(13		)
	Reclassification adjustment for (gain) loss included in net income	—				—				(2		)	—
	Change in derivatives and hedging	58				36				(21		)	(13		)
	Total other comprehensive income (loss)	$	(76	)		$	(95	)		$	62		$	57
		First Nine Months
		2014								2013
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	(115	)		$	(114	)		$	8		$	10
	Defined benefit pension and other postretirement benefit plans:
	Prior service credit arising during the period	—				—				47			29
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(21		)		(12		)		(19		)	(11		)
	Change in defined benefit pension and other postretirement benefit plans	(21		)		(12		)		28			18
	Derivatives and hedging:(2)
	Unrealized gain (loss) during period	67				42				(13		)	(4		)
	Reclassification adjustment for (gain) loss included in net income	(14		)		(9		)		6			—
	Change in derivatives and hedging	53				33				(7		)	(4		)
	Total other comprehensive income (loss)	$	(83	)		$	(93	)		$	29		$	24
	(1)	Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 8, "Retirement Plans".
	(2)	For additional information regarding the impact of reclassifications into earnings, refer to Note 7, "Derivatives".

EARNINGS_AND_DIVIDENDS_PER_SHA

EARNINGS AND DIVIDENDS PER SHARE	9 Months Ended
	Sep. 30, 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") from continuing operations:
		Third Quarter				First Nine Months
		2014		2013		2014		2013
	(In millions, except per share amounts)
	Numerator
	Earnings attributable to Eastman stockholders:
	Earnings from continuing operations, net of tax	$	210	$	308	$	733	$	819
	Denominator
	Weighted average shares used for basic EPS	148.7		154		149.8		154.3
	Dilutive effect of stock options and other awards	1.6		2.4		1.7		2.4
	Weighted average shares used for diluted EPS	150.3		156.4		151.5		156.7
	EPS from continuing operations (1)
	Basic	$	1.41	$	2	$	4.89	$	5.31
	Diluted	$	1.39	$	1.97	$	4.83	$	5.23
	(1)	Earnings per share are calculated using whole dollars and shares.
	In both third quarter and first nine months 2014, common shares underlying options to purchase 210,143 shares 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. Third quarter and first nine months 2014 reflect the impact of share repurchases of 618,896 and 4,945,452 shares, respectively.
	In third quarter 2013, common shares underlying options to purchase 125,019 shares 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. In first nine months 2013, there were no outstanding options to purchase shares of common stock excluded from the computation of diluted earnings per share. Third quarter and first nine months 2013 reflect the impact of share repurchases of 463,418 and 1,579,118 shares, respectively.
	The Company declared cash dividends of $0.35 and $0.30 per share in third quarter 2014 and 2013, respectively, and $1.05 and $0.90 per share in first nine months 2014 and 2013, respectively.

ASSETS_IMPAIRMENTS_AND_RESTRUC

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	9 Months Ended
	Sep. 30, 2014
Restructuring Costs and Asset Impairment Charges [Abstract]	'
ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	'
	ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET
	In third quarter and first nine months 2014, there were net asset impairments and restructuring charges of $71 million and $77 million, respectively.
	In third quarter and first nine months 2014, asset impairments of $18 million and restructuring charges, including severance, of $24 million were recognized in the Additives & Functional Products ("AFP") segment for costs of the planned closure of a Crystex® R&D facility in France. This closure is subject to certain local legal and regulatory requirements.
	As a result of the annual impairment testing of indefinite-lived intangible assets, in third quarter and first nine months 2014 the Company recognized an intangible asset impairment of $22 million in the AFP segment to adjust the carrying value of the Crystex® tradename to the estimated fair value. This impairment resulted from a decrease in projected revenue since the tradename was acquired from Solutia in 2012. The estimated fair value was determined using an income approach, specifically the relief from royalty method.
	In addition, during third quarter and first nine months 2014, a change in estimate of certain costs for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site resulted in a restructuring charge of $5 million to previously recognized asset impairments and restructuring charges.
	During first nine months 2014, the Company recognized gains from the sales of previously impaired assets at the former Photovoltaics production facility in Germany and a former polymers production facility in China of $5 million and $2 million, respectively.
	In first nine months 2014, charges included $8 million of asset impairments, including intangible assets, and $2 million of restructuring charges in the Advanced Materials ("AM") segment primarily due to the closure of a production facility in Taiwan for the Flexvue® product line. First nine months 2014 also included $5 million of restructuring charges for severance associated with the continued integration of the acquired Solutia businesses.
	In third quarter and first nine months 2013, there were $3 million and $24 million, respectively, of net asset impairments and restructuring charges including $3 million and $9 million, respectively, of restructuring charges primarily for severance associated with the continued integration of the acquired Solutia businesses.
	During first nine months 2013, management decided to shut-down the Photovoltaics product line, including the primary production facility in Germany. This resulted in the Company recognizing asset impairments of $7 million and restructuring charges of $5 million including charges for severance. During first nine months 2013, the Company also recognized severance charges of $6 million primarily for a voluntary separation plan for certain employees. In addition, during first nine months 2013, a change in estimate of certain costs for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site resulted in a reduction of $4 million to previously recognized asset impairments and restructuring charges.
	Changes in Reserves for Asset Impairments, Restructuring Charges (Gains), and Severance Charges
	The following table summarizes the changes in other asset impairments and restructuring charges and gains, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for first nine months 2014 and full year 2013:
	(Dollars in millions)	Balance at January 1, 2014		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at September 30, 2014
	Non-cash charges	$	—	$	50	$	(50	)	$	—		$	—
	Severance costs	22		13		—			(19		)	16
	Site closure and restructuring costs	14		14		(3		)	(5		)	20
	Total	$	36	$	77	$	(53	)	$	(24	)	$	36
	(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
	Substantially all costs remaining for severance are expected to be applied to the reserves within one year.

SHAREBASED_COMPENSATION_AWARDS

SHARE-BASED COMPENSATION AWARDS	9 Months Ended
	Sep. 30, 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 third quarter 2014 and 2013, $6 million and $8 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. The impact on third quarter 2014 and 2013 net earnings of $4 million and $5 million, respectively, is net of deferred tax expense related to share-based award compensation for each period.
	In first nine months 2014 and 2013, $23 million and $27 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. The impact on first nine months 2014 and 2013 net earnings of $14 million and $17 million, respectively, is net of deferred tax expense related to share-based award compensation for each period.
	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	9 Months Ended
	Sep. 30, 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 Nine Months
		2014			2013
	Other current assets	$	23		$	(1	)
	Other noncurrent assets	25			20
	Payables and other current liabilities	52			(24		)
	Long-term liabilities and equity	(32		)	(98		)
	Total	$	68		$	(103	)
	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	9 Months Ended
	Sep. 30, 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 third quarter and first nine months 2014 "other" was sales revenue from the acquired Knowlton business, part of the EastmanTM microfibers technology platform. Included in third quarter and first nine months 2013 "other" sales revenue were the Perennial Wood™ growth initiative and the Photovoltaics product line acquired from Solutia in 2012. There was no sales revenue related to Perennial Wood™ included in third quarter or first nine months 2014 as a result of decisions made by management in 2013 not to continue its Perennial WoodTM growth initiative.
		Third Quarter
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	458		$	445
	Adhesives & Plasticizers	347			321
	Advanced Materials	604			583
	Fibers	346			363
	Specialty Fluids & Intermediates	650			620
	Total Sales by Segment	2,405			2,332
	Other	8			6
	Total Sales	$	2,413		$	2,338
		First Nine Months
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	1,333		$	1,294
	Adhesives & Plasticizers	1,050			1,005
	Advanced Materials	1,816			1,792
	Fibers	1,086			1,072
	Specialty Fluids & Intermediates	1,884			1,904
	Total Sales by Segment	7,169			7,067
	Other	9			18
	Total Sales	$	7,178		$	7,085
		Third Quarter
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products (1)(2)(3)	$	37		$	111
	Adhesives & Plasticizers	52			41
	Advanced Materials (3)	76			69
	Fibers	112			113
	Specialty Fluids & Intermediates (4)	90			90
	Total Operating Earnings by Segment	367			424
	Other (5)
	Growth initiatives and businesses not allocated to segments (6)	(18		)	(20		)
	Pension and other postretirement benefit costs not allocated to operating segments (7)	3			87
	Acquisition transaction, integration, and restructuring costs (8)(9)(10)	(14		)	(12		)
	Total Operating Earnings	$	338		$	479
	(1)	Included in third quarter 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France. This closure is subject to certain local legal and regulatory requirements.
	(2)	Included in third quarter 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
	(3)	Included in third quarter 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
	(4)	As required by purchase accounting, acquired BP plc global aviation turbine engine oil business inventories were marked to fair value. Included in third quarter 2014 earnings are additional costs of these inventories. Approximately 75 percent, or $6 million, of these inventories were sold in third quarter 2014 resulting in an increase in cost of sales.
	(5)	R&D, 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 and are shown as "other" operating earnings (loss).
	(6)	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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
	(7)	Included in third quarter 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
	(8)	Included in third quarter 2014 earnings are transaction costs of $7 million for the pending acquisitions of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
	(9)	Included in third quarter 2014 earnings are integration costs of $5 million for the acquired Solutia and global aviation turbine engine oil businesses. Included in third quarter 2013 earnings are integration costs of $9 million for the acquired Solutia businesses.
	(10)	Included in third quarter 2014 earnings are restructuring charges of $2 million for severance associated with the continued integration of the acquired Solutia businesses. Included in third quarter 2013 earnings are restructuring charges of $3 million primarily for severance associated with the continued integration of the acquired Solutia businesses.
		First Nine Months
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products (1)(2)(3)(4)(5)(6)	$	236		$	313
	Adhesives & Plasticizers (6)	155			139
	Advanced Materials (3)(5)(6)(7)	217			216
	Fibers	352			343
	Specialty Fluids & Intermediates (6)(8)	248			302
	Total Operating Earnings by Segment	1,208			1,313
	Other (9)
	Growth initiatives and businesses not allocated to segments (10)(11)(12)	(46		)	(73		)
	Pension and other postretirement benefit costs not allocated to operating segments (13)	9			93
	Acquisition transaction, integration, and restructuring costs (14)(15)(16)	(36		)	(33		)
	Total Operating Earnings	$	1,135		$	1,300
(1)	Included in first nine months 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France. This closure is subject to certain local legal and regulatory requirements.
(2)	Included in first nine months 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
(3)	Included in first nine months 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
(4)	Included in first nine months 2014 earnings is a $2 million gain on the sale of previously impaired assets at a former polymers production facility in China.
(5)	Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the AFP and AM segments, respectively.
(6)	Included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the AFP, A&P, AM, and SFI segments, respectively, primarily for severance
(7)	Included in first nine 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® product line.
(8)	As required by purchase accounting, acquired BP plc's global aviation turbine engine oil business inventories were marked to fair value. Included in first nine months 2014 earnings are additional costs of these inventories. Approximately $8 million were sold in first nine months 2014 resulting in an increase in cost of sales.
(9)	R&D, 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 and are shown as "other" operating earnings (loss).
(10)	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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
(11)	Included in first nine months 2014 earnings is a $5 million gain on sales of previously impaired assets at the former Photovoltaics production facility in Germany.
(12)	Included in first nine months 2013 earnings are asset impairments and restructuring charges of $13 million primarily for the closure of a production facility in Germany for the Photovoltaics product line.
(13)	Included in first nine months 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
(14)	Included in first nine months 2014 earnings are transaction costs of $10 million for the pending acquisition of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
(15)	Included in first nine months 2014 earnings are integration costs of $21 million for the acquired Solutia and the global aviation turbine engine oil businesses. Included in first nine months 2013 earnings are integration costs of $24 million for the acquired Solutia businesses.
(16)	Included in first nine months 2014 and 2013 earnings are restructuring charges of $5 million and $9 million, respectively, primarily for severance associated with the continued integration of the acquired Solutia businesses.
	September 30,			December 31,
(Dollars in millions)	2014			2013
Assets by Segment (1)
Additives & Functional Products	$	2,963		$	2,940
Adhesives & Plasticizers	1,025			996
Advanced Materials	3,794			3,807
Fibers	986			974
Specialty Fluids & Intermediates	2,376			2,054
Total Assets by Segment	11,144			10,771
Corporate Assets	991			1,074
Total Assets	$	12,135		$	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	9 Months Ended
	Sep. 30, 2014
Recently Issued Accounting Standards [Abstract]	'
Recently Issued Accounting Standards [Text Block]	'
	RECENTLY ISSUED ACCOUNTING STANDARDS
	In April 2014, the Financial Accounting Standards Board ("FASB") 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 changes in its accounting required by this new guidance will not materially impact the Company's future accounting for any discontinued operations or its financial position or results of operations.
	In May 2014, the FASB and International Accounting Standards Board jointly issued new principles-based accounting guidance for revenue recognition that will supersede virtually all existing revenue guidance. The core principle of this guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. To achieve the core principle, the guidance establishes the following five steps: 1) identify the contract(s) with a customer, 2) identify the performance obligation in the contract, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The guidance also details the accounting treatment for costs to obtain or fulfill a contract. Lastly, disclosure requirements have been enhanced to provide sufficient information to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. This guidance is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company is currently evaluating the impact on the Company's financial position or results of operations and related disclosures.

ACQUISITIONS_ACQUISITIONS_Tabl

ACQUISITIONS ACQUISITIONS (Tables) (BP plc [Member])	9 Months Ended
	Sep. 30, 2014
BP plc [Member]	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	'
	Intangible Assets acquired on June 2, 2014
	(Dollars in millions)	Fair Value		Weighted-Average Amortization Period (Years)
	Amortizable intangible assets
	Brands	$	74	30
	Customer relationships	65		16
	Total	$	139

ACQUISITIONS_Assets_Acquired_a

ACQUISITIONS Assets Acquired and Liabilities Assumed (Tables) (BP plc [Member])	9 Months Ended
	Sep. 30, 2014
BP plc [Member]	'
Business Acquisition [Line Items]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
	(Dollars in millions)	As of June 2, 2014 Previously Reported		Increase (Decrease)			As of June 2, 2014 As Adjusted
	Current assets	$	42	$	—		$	42
	Machinery and equipment	11		(1		)	10
	Goodwill	68		24			92
	Intangible assets	162		(23		)	139
	Total purchase price	$	283	$	—		$	283

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of inventories	'
		September 30,			December 31,
	(Dollars in millions)	2014			2013
	At FIFO or average cost (approximates current cost)
	Finished goods	$	1,070		$	976
	Work in process	282			300
	Raw materials and supplies	507			494
	Total inventories	1,859			1,770
	LIFO Reserve	(501		)	(506		)
	Total inventories	$	1,358		$	1,264

PAYABLES_AND_OTHER_CURRENT_LIA1

PAYABLES AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of payables and other current liabilities	'
		September 30,		December 31,
	(Dollars in millions)	2014		2013
	Trade creditors	$	735	$	762
	Accrued payrolls, vacation, and variable-incentive compensation	155		205
	Accrued taxes	131		80
	Post-employment obligations	58		59
	Interest payable	44		46
	Environmental contingent liabilities, current portion	40		40
	Other	235		278
	Total payables and other current liabilities	$	1,398	$	1,470

PROVISION_FOR_INCOME_TAXES_Tab

PROVISION FOR INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
		Third Quarter						First Nine Months
	(Dollars in millions)	2014			2013			2014			2013
	Provision for income taxes from continuing operations	$	86		$	125		$	281		$	338
	Effective tax rate	29		%	29		%	28		%	29		%

BORROWINGS_Tables

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Long-term Borrowings	'
		September 30,			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	170			171
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	893			894
	7 1/4% debentures due 2024	244			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	497			497
	4.65% notes due 2044	495			—
	Credit facilities and commercial paper borrowings	240			425
	Total borrowings	4,563			4,254
	Borrowings due within one year	—			—
	Long-term borrowings	$	4,563		$	4,254
Fair Value of Borrowings	'
						Fair Value Measurements at September 30, 2014
	(Dollars in millions)		Recorded Amount September 30, 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		$	4,563		$	4,802	$	4,562	$	240	$	—
						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)	9 Months Ended
	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	'
	Total notional amounts (in millions, unless noted):		30-Sep-14		31-Dec-13
	Foreign Exchange Forward and Option Contracts
		EUR/USD (in EUR)	€ 903		€ 954
		EUR/USD (in approximate USD equivalent)	$1,160		$1,320
		JPY/USD (in JPY)	¥5,700		¥8,300
		JPY/USD (in approximate USD equivalent)	$50		$80
	Commodity Forward and Collar Contracts
		Contract ethylene sales (in thousand metric tons)	17		—
		Feedstock (in million barrels)	25		8
		Energy (in million british thermal units)	17		—
	Interest rate swaps for the future issuance of debt		$100		—
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 September 30, 2014
	Description		September 30, 2014				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets		$	102			$	—			$	101			$	1
	Derivative Liabilities		(38		)		—				(38		)		—
			$	64			$	—			$	63			$	1
	(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 September 30, 2014:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts		Third Quarter								First Nine Months
	(Dollars in millions)		2014				2013				2014				2013
	Balance at beginning of period		$	—			$	(7	)		$	—			$	(5	)
	Realized gain (loss) in sales revenue		—				(3		)		—				(10		)
	Change in unrealized gain (loss)		1				4				1				2
	Settlements		—				3				—				10
	Transfers (out) in of Level 3		—				—				—				—
	Balance at end of period		$	1			$	(3	)		$	1			$	(3	)
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		September 30, 2014				December 31, 2013
	Cash Flow Hedges
	Commodity contracts		Other current assets		$	9			$	20
	Commodity contracts		Other noncurrent assets		1				7
	Foreign exchange contracts		Other current assets		43				17
	Foreign exchange contracts		Other noncurrent assets		49				14
					$	102			$	58
	(Dollars in millions)				Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities		Statement of Financial Position Location		September 30, 2014				December 31, 2013
	Fair Value Hedges
	Interest rate swaps		Other long-term liabilities		$	3			$	—
	Cash Flow Hedges
	Commodity contracts		Payables and other current liabilities		10				—
	Commodity contracts		Other long-term liabilities		15				—
	Foreign exchange contracts		Payables and other current liabilities		9				21
	Foreign exchange contracts		Other long-term liabilities		1				25
					$	38			$	46
Derivative Instrument Gain Loss in Statement of Financial Performance	'
	Derivatives' Hedging Relationships
			Third Quarter
	(Dollars in millions)		Location of Gain/(Loss) Recognized in Income on Derivatives		Amount of Gain/ (Loss) Recognized Income on Derivatives
	Derivatives in Fair Value Hedging Relationships				September 30, 2014				September 30, 2013
	Interest rate contracts		Net interest expense		$	2			$	—
					$	2			$	—
			First Nine Months
	(Dollars in millions)		Location of Gain/(Loss) Recognized in Income on Derivatives		Amount of Gain/ (Loss) Recognized Income on Derivatives
	Derivatives in Fair Value Hedging Relationships				September 30, 2014				September 30, 2013
	Interest rate contracts		Net interest expense		$	3			$	—
					$	3			$	—
			Third 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		September 30,				September 30,						September 30,				September 30,
			2014				2013						2014				2013
	Commodity contracts		$	(22	)		$	8			Sales		$	—			$	(3	)
											Cost of Sales		(1		)		4
	Foreign exchange contracts		57				(22		)		Sales		4				2
	Forward starting interest rate swap contracts		1				1				Net interest expense		(2		)		(2		)
			$	36			$	(13	)				$	1			$	1
			First Nine Months
	(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		September 30,				September 30,						September 30,				September 30,
			2014				2013						2014				2013
	Commodity contracts		$	(27	)		$	4			Sales		$	—			$	(10	)
											Cost of sales		18				1
	Foreign exchange contracts		59				(11		)		Sales		3				8
	Forward starting interest rate swap contracts		1				3				Net interest expense		(6		)		(6		)
			$	33			$	(4	)				$	15			$	(7	)

RETIREMENT_PLANS_Tables

RETIREMENT PLANS (Tables)	9 Months Ended
	Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
Components of net periodic benefit cost	'
	Components of net periodic benefit cost were as follows:
		Third 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	$	11		$	4		$	11		$	3		$	2		$	2
	Interest cost	24			7			22			7			11			11
	Expected return on assets	(36		)	(9		)	(32		)	(9		)	(2		)	(1		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(6		)
	Mark-to-market pension and other postretirement benefits gain (1)	—			—			—			—			—			(86		)
	Net periodic benefit cost	$	(2	)	$	2		$	—		$	1		$	5		$	(80	)
		First Nine Months
		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	$	31		$	11		$	32		$	10		$	6		$	8
	Interest cost	74			23			66			21			33			33
	Expected return on assets	(107		)	(28		)	(96		)	(26		)	(5		)	(5		)
	Amortization of:
	Prior service cost (credit)	(3		)	—			(3		)	—			(18		)	(16		)
	Mark-to-market pension and other postretirement benefits gain (1)	—			—			—			—			—			(86		)
	Net periodic benefit cost	$	(5	)	$	6		$	(1	)	$	5		$	16		$	(66	)

ENVIRONMENTAL_MATTERS_Tables

ENVIRONMENTAL MATTERS (Tables)	9 Months Ended
	Sep. 30, 2014
Accrual for Environmental Loss Contingencies Disclosure [Abstract]	'
Schedule of changes to environmental remediation liabilities	'
	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	7
	Cash reductions	(19		)
	Balance at September 30, 2014	$	329
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)	September 30, 2014			December 31, 2013
	Environmental contingent liabilities, current	$	40		$	40
	Environmental contingent liabilities, long-term	310			328
	Total	$	350		$	368

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Reconciliation of the changes in stockholders' equity	'
	A reconciliation of the changes in stockholders' equity for first nine 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	—			—			735			—		—			735			5		740
	Cash Dividends Declared (1)	—			—			(159	)		—		—			(159	)		—		(159	)
	($1.05 per share)
	Other Comprehensive Income	—			—			—			(93	)	—			(93	)		—		(93	)
	Share-Based Compensation Expense (2)	—			23			—			—		—			23			—		23
	Stock Option Exercises	—			12			—			—		—			12			—		12
	Other (3)	—			(3	)		—			—		—			(3	)		(2	)	(5	)
	Share Repurchase	—			—			—			—		(410	)		(410	)		—		(410	)
	Distributions to Noncontrolling Interest	—			—			—			—		—			—			(4	)	(4	)
	Balance at September 30, 2014	2			1,810			4,588			78		(2,577	)		3,901			78		3,979
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	(114		)		(12		)		33			—				(93		)
	Balance at September 30, 2014	$	19			$	66			$	(6	)	$	(1	)		$	78
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:
		Third 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	$	(127	)		$	(127	)		$	43		$	45
	Defined benefit pension and other postretirement benefit plans:
	Prior service credit arising during the period	—				—				47			29
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(7		)		(4		)		(7		)	(4		)
	Change in defined benefit pension and other postretirement benefit plans	(7		)		(4		)		40			25
	Derivatives and hedging: (2)
	Unrealized (loss) gain	58				36				(19		)	(13		)
	Reclassification adjustment for (gain) loss included in net income	—				—				(2		)	—
	Change in derivatives and hedging	58				36				(21		)	(13		)
	Total other comprehensive income (loss)	$	(76	)		$	(95	)		$	62		$	57
		First Nine Months
		2014								2013
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	(115	)		$	(114	)		$	8		$	10
	Defined benefit pension and other postretirement benefit plans:
	Prior service credit arising during the period	—				—				47			29
	Amortization of unrecognized prior service credits included in net periodic costs (1)	(21		)		(12		)		(19		)	(11		)
	Change in defined benefit pension and other postretirement benefit plans	(21		)		(12		)		28			18
	Derivatives and hedging:(2)
	Unrealized gain (loss) during period	67				42				(13		)	(4		)
	Reclassification adjustment for (gain) loss included in net income	(14		)		(9		)		6			—
	Change in derivatives and hedging	53				33				(7		)	(4		)
	Total other comprehensive income (loss)	$	(83	)		$	(93	)		$	29		$	24

EARNINGS_AND_DIVIDENDS_PER_SHA1

EARNINGS AND DIVIDENDS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 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") from continuing operations:
		Third Quarter				First Nine Months
		2014		2013		2014		2013
	(In millions, except per share amounts)
	Numerator
	Earnings attributable to Eastman stockholders:
	Earnings from continuing operations, net of tax	$	210	$	308	$	733	$	819
	Denominator
	Weighted average shares used for basic EPS	148.7		154		149.8		154.3
	Dilutive effect of stock options and other awards	1.6		2.4		1.7		2.4
	Weighted average shares used for diluted EPS	150.3		156.4		151.5		156.7
	EPS from continuing operations (1)
	Basic	$	1.41	$	2	$	4.89	$	5.31
	Diluted	$	1.39	$	1.97	$	4.83	$	5.23

ASSETS_IMPAIRMENTS_AND_RESTRUC1

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Tables)	9 Months Ended
	Sep. 30, 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 and gains, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for first nine months 2014 and full year 2013:
	(Dollars in millions)	Balance at January 1, 2014		Provision/ Adjustments		Non-cash Reductions			Cash Reductions			Balance at September 30, 2014
	Non-cash charges	$	—	$	50	$	(50	)	$	—		$	—
	Severance costs	22		13		—			(19		)	16
	Site closure and restructuring costs	14		14		(3		)	(5		)	20
	Total	$	36	$	77	$	(53	)	$	(24	)	$	36
	(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

SUPPLEMENTAL_CASH_FLOW_INFORMA1

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months
		2014			2013
	Other current assets	$	23		$	(1	)
	Other noncurrent assets	25			20
	Payables and other current liabilities	52			(24		)
	Long-term liabilities and equity	(32		)	(98		)
	Total	$	68		$	(103	)

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Information Disclosure	'
		Third Quarter
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	458		$	445
	Adhesives & Plasticizers	347			321
	Advanced Materials	604			583
	Fibers	346			363
	Specialty Fluids & Intermediates	650			620
	Total Sales by Segment	2,405			2,332
	Other	8			6
	Total Sales	$	2,413		$	2,338
		First Nine Months
	(Dollars in millions)	2014			2013
	Sales
	Additives & Functional Products	$	1,333		$	1,294
	Adhesives & Plasticizers	1,050			1,005
	Advanced Materials	1,816			1,792
	Fibers	1,086			1,072
	Specialty Fluids & Intermediates	1,884			1,904
	Total Sales by Segment	7,169			7,067
	Other	9			18
	Total Sales	$	7,178		$	7,085
		Third Quarter
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products (1)(2)(3)	$	37		$	111
	Adhesives & Plasticizers	52			41
	Advanced Materials (3)	76			69
	Fibers	112			113
	Specialty Fluids & Intermediates (4)	90			90
	Total Operating Earnings by Segment	367			424
	Other (5)
	Growth initiatives and businesses not allocated to segments (6)	(18		)	(20		)
	Pension and other postretirement benefit costs not allocated to operating segments (7)	3			87
	Acquisition transaction, integration, and restructuring costs (8)(9)(10)	(14		)	(12		)
	Total Operating Earnings	$	338		$	479
	(1)	Included in third quarter 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France. This closure is subject to certain local legal and regulatory requirements.
	(2)	Included in third quarter 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
	(3)	Included in third quarter 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
	(4)	As required by purchase accounting, acquired BP plc global aviation turbine engine oil business inventories were marked to fair value. Included in third quarter 2014 earnings are additional costs of these inventories. Approximately 75 percent, or $6 million, of these inventories were sold in third quarter 2014 resulting in an increase in cost of sales.
	(5)	R&D, 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 and are shown as "other" operating earnings (loss).
	(6)	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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
	(7)	Included in third quarter 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
	(8)	Included in third quarter 2014 earnings are transaction costs of $7 million for the pending acquisitions of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
	(9)	Included in third quarter 2014 earnings are integration costs of $5 million for the acquired Solutia and global aviation turbine engine oil businesses. Included in third quarter 2013 earnings are integration costs of $9 million for the acquired Solutia businesses.
	(10)	Included in third quarter 2014 earnings are restructuring charges of $2 million for severance associated with the continued integration of the acquired Solutia businesses. Included in third quarter 2013 earnings are restructuring charges of $3 million primarily for severance associated with the continued integration of the acquired Solutia businesses.
		First Nine Months
	(Dollars in millions)	2014			2013
	Operating Earnings (Loss)
	Additives & Functional Products (1)(2)(3)(4)(5)(6)	$	236		$	313
	Adhesives & Plasticizers (6)	155			139
	Advanced Materials (3)(5)(6)(7)	217			216
	Fibers	352			343
	Specialty Fluids & Intermediates (6)(8)	248			302
	Total Operating Earnings by Segment	1,208			1,313
	Other (9)
	Growth initiatives and businesses not allocated to segments (10)(11)(12)	(46		)	(73		)
	Pension and other postretirement benefit costs not allocated to operating segments (13)	9			93
	Acquisition transaction, integration, and restructuring costs (14)(15)(16)	(36		)	(33		)
	Total Operating Earnings	$	1,135		$	1,300
	(1)	Included in first nine months 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France. This closure is subject to certain local legal and regulatory requirements.
	(2)	Included in first nine months 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
	(3)	Included in first nine months 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
(4)	Included in first nine months 2014 earnings is a $2 million gain on the sale of previously impaired assets at a former polymers production facility in China.
(5)	Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the AFP and AM segments, respectively.
(6)	Included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the AFP, A&P, AM, and SFI segments, respectively, primarily for severance
(7)	Included in first nine 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® product line.
(8)	As required by purchase accounting, acquired BP plc's global aviation turbine engine oil business inventories were marked to fair value. Included in first nine months 2014 earnings are additional costs of these inventories. Approximately $8 million were sold in first nine months 2014 resulting in an increase in cost of sales.
(9)	R&D, 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 and are shown as "other" operating earnings (loss).
(10)	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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
(11)	Included in first nine months 2014 earnings is a $5 million gain on sales of previously impaired assets at the former Photovoltaics production facility in Germany.
(12)	Included in first nine months 2013 earnings are asset impairments and restructuring charges of $13 million primarily for the closure of a production facility in Germany for the Photovoltaics product line.
(13)	Included in first nine months 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
(14)	Included in first nine months 2014 earnings are transaction costs of $10 million for the pending acquisition of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
(15)	Included in first nine months 2014 earnings are integration costs of $21 million for the acquired Solutia and the global aviation turbine engine oil businesses. Included in first nine months 2013 earnings are integration costs of $24 million for the acquired Solutia businesses.
(16)	Included in first nine months 2014 and 2013 earnings are restructuring charges of $5 million and $9 million, respectively, primarily for severance associated with the continued integration of the acquired Solutia businesses.
	September 30,			December 31,
(Dollars in millions)	2014			2013
Assets by Segment (1)
Additives & Functional Products	$	2,963		$	2,940
Adhesives & Plasticizers	1,025			996
Advanced Materials	3,794			3,807
Fibers	986			974
Specialty Fluids & Intermediates	2,376			2,054
Total Assets by Segment	11,144			10,771
Corporate Assets	991			1,074
Total Assets	$	12,135		$	11,845
(1)	The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

BASIS_OF_PRESENTATION_Basis_of

BASIS OF PRESENTATION Basis of Presentation (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	$0	$0	$2	$0

ACQUISITIONS_ACQUISITIONS_Deta

ACQUISITIONS ACQUISITIONS (Details) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Jun. 02, 2014

Jun. 02, 2014

Sep. 30, 2014

Sep. 30, 2014

Jun. 02, 2014

Sep. 30, 2014

Jun. 02, 2014

Sep. 30, 2014

Jun. 02, 2014

Jun. 02, 2014

Jun. 02, 2014

Jun. 02, 2014

In Millions, unless otherwise specified

Knowlton [Member]

Knowlton [Member]

Knowlton [Member]

Knowlton [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

BP plc [Member]

Technology-Based Intangible Assets [Member]

Scenario, Actual [Member]

Scenario, Actual [Member]

Marketing-Related Intangible Assets [Member]

Marketing-Related Intangible Assets [Member]

Customer Relationships [Member]

Customer Relationships [Member]

Scenario, Previously Reported [Member]

Scenario, Adjustment [Member]

Scenario, Actual [Member]

Technology-Based Intangible Assets [Member]

Acquired Indefinite-lived Intangible Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Consideration Transferred

'

'

$42

'

'

'

$283

'

'

'

'

'

'

'

'

'

Assets Acquired and Liabilities Assumed, Net [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current Assets

'

'

'

'

14

'

'

'

'

'

'

'

'

42

0

42

Machinery and Equipment

'

'

'

'

18

'

'

'

'

'

'

'

'

11

-1

10

Goodwill

2,716

2,637

'

'

8

'

'

'

'

'

'

'

'

68

24

92

Intangible assets

'

'

'

'

'

6

'

'

'

'

74

'

65

162

-23

139

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net

'

'

'

'

'

'

'

'

'

'

'

'

'

283

0

283

Liabilities

'

'

'

'

4

'

'

'

'

'

'

'

'

'

'

'

Weighted Average Amortization Period

'

'

'

'15 years

'

'

'

'

'

'30 years

'

'16 years

'

'

'

'

Acquisition Transaction, Integration, and Other Costs [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Transaction Costs

'

'

'

'

'

'

'

'

3

'

'

'

'

'

'

'

Integration Costs

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

Business Combinations, Additional Costs Of Acquired Inventory, Net

'

'

'

'

'

'

$6

$8

'

'

'

'

'

'

'

'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
At FIFO or average cost (approximates current cost) [Abstract]	'	'
Finished goods	$1,070	$976
Work in process	282	300
Raw materials and supplies	507	494
Total inventories	1,859	1,770
LIFO Reserve	-501	-506
Total inventories	$1,358	$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 $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Trade creditors	$735	$762
Accrued payrolls, vacation, and variable-incentive compensation	155	205
Accrued taxes	131	80
Post-employment obligations	58	59
Interest payable	44	46
Environmental contingent liabilities, current portion	40	40
Other	235	278
Total payables and other current liabilities	$1,398	$1,470

PROVISION_FOR_INCOME_TAXES_PRO

PROVISION FOR INCOME TAXES PROVISION FOR INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Provision for income taxes from continuing operations	$86	$125	$281	$338
Effective tax rate	29.00%	29.00%	28.00%	29.00%
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	'	14	'	14
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	Sep. 30, 2014	15-May-14	Dec. 31, 2013
Debt Instrument [Line Items]	'	'	'
Borrowings due within one year	$0	'	$0
Long-term borrowings, net of current portion	4,563	'	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	170	'	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	893	'	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	244	'	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	497	'	497
4.65% notes due 2044 [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt Instrument Maturity Date Year	'2044	'	'
Debt Instrument, Interest Rate, Stated Percentage	4.65%	'	'
Long-term Debt	495	'	0
Debt Instrument, Face Amount	'	500	'
Debt Issuance Cost	10	'	'
Proceeds from Issuance of Debt	490	'	'
Credit Facility [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-term Debt	$240	'	$425

BORROWINGS_Part_2_Details

BORROWINGS Part 2 (Details) (USD $)	9 Months Ended		3 Months Ended		9 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
	Line of Credit [Member]	Line of Credit [Member]	Line of Credit [Member]	Line of Credit [Member]	Line of Credit [Member]	Commercial Paper [Member]	Commercial Paper [Member]	Revolving Credit Facility [Member]
Credit Facilities [Abstract]	'	'	'	'	'	'	'	'
Credit Facility, Description	'	'	'	'	'the Company amended a $250 million line of credit under its accounts receivable securitization agreement (the "A/R Facility"), extending the maturity to April 2017. The amended A/R Facility has terms substantially similar to the $250 million accounts receivable securitization agreement previously expiring April 2016.	'	'	' The Company has access to borrowings under a $1 billion revolving credit agreement (the "Credit Facility") expiring October 2018. Â
Credit Facility, Borrowing Capacity	$1,010	$825	$250	'	$250	'	'	$1,000
Credit Facility, Expiration	'	'	'	'	30-Apr-17	'	'	31-Oct-18
Proceeds from AR Facility	'	'	'	125	'	'	'	'
Repayments on AR Facility	'	'	125	'	'	'	'	'
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 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.Â	'	'	'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.
Long-term Debt	'	'	'	'	'	$240	$425	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	0.31%	0.35%	'

BORROWINGS_Part_3_Details_Fair

BORROWINGS Part 3 (Details) Fair Value (USD $)	Sep. 30, 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	$4,563	$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	4,802	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	4,562	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	240	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)

9 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 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]

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]

Fair Value 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]

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]

Interest Rate Swap [Member]

Commodity Contract [Member]

Commodity Contract [Member]

Commodity Contract [Member]

Commodity Contract [Member]

Commodity Contract [Member]

Commodity Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Foreign Exchange Contract [Member]

Interest Rate Swap [Member]

Interest Rate Swap [Member]

USD ($)

Raw Materials [Member]

Raw Materials [Member]

Energy Related Derivative [Member]

Energy Related Derivative [Member]

Contract ethylene sales contracts [Member]

Contract ethylene sales contracts [Member]

Euro Member Countries, Euro

Euro Member Countries, Euro

Euro Member Countries, Euro

Euro Member Countries, Euro

Japan, Yen

Japan, Yen

Japan, Yen

Japan, Yen

bbl

bbl

MMBTU

MMBTU

T

t

USD ($)

EUR (€)

USD ($)

EUR (€)

USD ($)

JPY (¥)

USD ($)

JPY (¥)

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.  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.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative, Notional Amount

'

$500

'

'

'

'

'

'

$1,160

€ 903

$1,320

€ 954

$50

¥ 5,700

$80

¥ 8,300

'

'

Derivative, Nonmonetary Notional Amount

'

'

25,000,000

8,000,000

17,000,000

0

17,000

0

'

'

'

'

'

'

'

'

100,000,000

0

DERIVATIVES_Part_2_Details

DERIVATIVES Part 2 (Details) (USD $)	Sep. 30, 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	$102	$58
Derivative Liability, Fair Value, Gross Liability	-38	-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	102	58
Derivative Liability, Fair Value, Gross Liability	-38	-46
Derivative, Fair Value, Net	64	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	101	58
Derivative Liability, Fair Value, Gross Liability	-38	-46
Derivative, Fair Value, Net	63	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	1	0
Derivative Liability, Fair Value, Gross Liability	0	0
Derivative, Fair Value, Net	$1	$0

DERIVATIVES_Part_3_Details

DERIVATIVES Part 3 (Details) (Commodity Contract [Member], USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Commodity Contract [Member]	'	'	'	'
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation Calculation [Roll Forward]	'	'	'	'
Balance at beginning of period	$0	($7)	$0	($5)
Realized gain (loss) in sales revenue	0	-3	0	-10
Change in unrealized gain (loss)	1	4	1	2
Settlements	0	3	0	10
Transfers (out) in of Level 3	0	0	0	0
Balance at end of period	$1	($3)	$1	($3)

DERIVATIVES_Part_4_Details

DERIVATIVES Part 4 (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets	$87	'
Derivative Liabilities	23	'
Derivative Assets [Abstract]	'	'
Derivative Asset, Fair Value, Gross Asset	102	58
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Fair Value, Gross Liability	38	46
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	9	20
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	1	7
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	10	0
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	15	0
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	43	17
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]	'	'
Derivative Assets [Abstract]	'	'
Derivative Assets, Cash Flow Hedge, Fair Value	49	14
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	9	21
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]	'	'
Derivative Liabilities [Abstract]	'	'
Derivative Liability, Cash Flow Hedge, Fair Value	1	25
Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Hedge Liabilities	$3	$0

DERIVATIVES_Part_5_Details

DERIVATIVES Part 5 (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'	'
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	$2	$0	$3	$0	'
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]	'	'	'	'	'
Unrealized Gains (Losses) on Derivative Instruments	36	-13	33	-4	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	1	1	15	-7	'
Hedging Summary [Abstract]	'	'	'	'	'
Monetized positions and mark to market gain (loss) in accumulated other comprehensive income before tax	8	80	8	80	'
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months	23	'	23	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	1	-3	4	-4	'
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	-22	8	-27	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	-1	4	18	1	'
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	-3	0	-10	'
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Net Interest Expense	'	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'	'
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	2	0	3	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	57	-22	59	-11	'
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	4	2	3	8	'
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	1	3	'
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)	($6)	($6)	'

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

United States Pension Plans of US Entity, Defined Benefit [Member]

United States Pension Plans of US Entity, Defined Benefit [Member]

United States Pension Plans of US Entity, Defined Benefit [Member]

United States Pension Plans of US Entity, Defined Benefit [Member]

Foreign Pension Plans, Defined Benefit [Member]

Foreign Pension Plans, Defined Benefit [Member]

Foreign Pension Plans, Defined Benefit [Member]

Foreign Pension Plans, Defined Benefit [Member]

Post Retirement Welfare Plans [Member]

Post Retirement Welfare Plans [Member]

Post Retirement Welfare Plans [Member]

Post Retirement Welfare Plans [Member]

Components of net periodic benefit cost [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Service cost

'

'

'

$11

$11

$31

$32

$4

$3

$11

$10

$2

$2

$6

$8

Interest cost

'

'

'

24

22

74

66

7

7

23

21

11

11

33

33

Expected return on assets

'

'

'

-36

-32

-107

-96

-9

-9

-28

-26

-2

-1

-5

-5

Amortization of prior service credit

'

'

'

-1

-1

-3

-3

0

0

0

0

-6

-6

-18

-16

Mark-to-market gain on pension and other postretirement benefit plans

0

-86

'

0

0

0

0

0

0

0

0

0

-86

0

-86

Net periodic benefit cost

'

'

'

-2

0

-5

-1

2

1

6

5

5

-80

16

-66

Amount of U.S. defined benefit penson plan funded by the company

$47

$99

'

'

'

'

'

'

'

'

'

'

'

'

'

Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization Period of Prior Service Credits

'

8

'

'

'

'

'

'

'

'

'

'

'

'

'

Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate

'

4.72%

4.01%

'

'

'

'

'

'

'

'

'

'

'

'

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Purchase obligations [Abstract]	'
Purchase Obligations	$2,000,000,000
Purchase Obligation Description	'over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business. Â
Lease commitments [Abstract]	'
Operating Lease Commitments, Cancelable Noncancelable and Month-to-month	254,000,000
Percentage of Operating Lease Commitments related to real property (in hundredths)	55.00%
Percentage of Operating Lease Commitments related to railcars (in hundredths)	35.00%
Percentage of Operating Lease Commitments related to machinery and equipment (in hundredths)	10.00%
Guarantees [Abstract]	'
Operating Lease Residual Value Guarantees	121,000,000
Maximum potential future payment, other guarantees	$32,000,000
Guarantor Obligations, Term	'These other guarantees have terms between 1 and 20 years

ENVIRONMENTAL_MATTERS_Details

ENVIRONMENTAL MATTERS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Site Contingency [Line Items]	'	'
Amount Accrued to Date for Environmental Contingent Liabilities	$350	'
Portion Of Environmental Reserve Related To Previously Closed, Impaired, And Divested Sites	10	9
Best Estimate Accrued to-date For Asset Retirement Obligation	21	27
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'
Beginning of period	368	'
End of period	350	'
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]	'	'
Accrued Environmental Loss Contingencies, Current	40	40
Accrued Environmental Loss Contingencies, Noncurrent	310	328
Amount Accrued to Date for Environmental Contingent Liabilities	350	'
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]	'	'
Site Contingency [Line Items]	'	'
Loss Contingency, Range of Possible Loss, Minimum	329	341
Loss Contingency, Range of Possible Loss, Maximum	568	581
Accrual for Environmental Loss Contingencies [Roll Forward]	'	'
Net charges taken	7	'
Cash reductions	($19)	'

STOCKHOLDERS_EQUITY_STOCKHOLDE

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 1 (Details) (USD $)	3 Months Ended		9 Months Ended			12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'	'	'		'	'
Dividends, Per Share	$0.35	$0.30	$1.05		$0.90	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	$3,901	'	$3,901		'	$3,796
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,979	'	3,979		'	3,875
Net Income (Loss) Attributable to Parent	210	308	735		819	'
Net Income (Loss), attributable to noncontrolling interest	2	1	5		4	'
Net earnings including noncontrolling interest	212	309	740		823	'
Dividends, Common Stock, Cash	-53	-46	-159	[1]	-139	'
Other Comprehensive Income (Loss), Net of Tax	-95	57	-93		24	48
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	23	[2]	'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	12		'	'
Stockholders' Equity, Other	'	'	-5	[3]	'	'
Share Repurchase	'	'	-410		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	-4		'	'
Common Stock [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	2	'	2		'	2
Net Income (Loss) Attributable to Parent	'	'	0		'	'
Dividends, Common Stock, Cash	'	'	0		'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	0		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	0		'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0		'	'
Stockholders' Equity, Other	'	'	0		'	'
Share Repurchase	'	'	0		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Additional Paid-in Capital [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	1,810	'	1,810		'	1,778
Net Income (Loss) Attributable to Parent	'	'	0		'	'
Dividends, Common Stock, Cash	'	'	0		'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	0		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	23	[2]	'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	12		'	'
Stockholders' Equity, Other	'	'	-3	[3]	'	'
Share Repurchase	'	'	0		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Retained Earnings [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	4,588	'	4,588		'	4,012
Net Income (Loss) Attributable to Parent	'	'	735		'	'
Dividends, Common Stock, Cash	'	'	-159	[1]	'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	0		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	0		'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0		'	'
Stockholders' Equity, Other	'	'	0		'	'
Share Repurchase	'	'	0		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Accumulated Other Comprehensive Income (Loss) [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	78	'	78		'	171
Net Income (Loss) Attributable to Parent	'	'	0		'	'
Dividends, Common Stock, Cash	'	'	0		'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	-93		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	0		'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0		'	'
Stockholders' Equity, Other	'	'	0		'	'
Share Repurchase	'	'	0		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Treasury Stock [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	-2,577	'	-2,577		'	-2,167
Net Income (Loss) Attributable to Parent	'	'	0		'	'
Dividends, Common Stock, Cash	'	'	0		'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	0		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	0		'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0		'	'
Stockholders' Equity, Other	'	'	0		'	'
Share Repurchase	'	'	-410		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Parent [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	3,901	'	3,901		'	3,796
Net Income (Loss) Attributable to Parent	'	'	735		'	'
Dividends, Common Stock, Cash	'	'	-159	[1]	'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	-93		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	23	[2]	'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	12		'	'
Stockholders' Equity, Other	'	'	-3	[3]	'	'
Share Repurchase	'	'	-410		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	0		'	'
Noncontrolling Interest [Member]	'	'	'		'	'
Statement [Line Items]	'	'	'		'	'
Stockholders' Equity Attributable to Parent	78	'	78		'	79
Dividends, Common Stock, Cash	'	'	0		'	'
Other Comprehensive Income (Loss), Net of Tax	'	'	0		'	'
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	'	'	0		'	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0		'	'
Stockholders' Equity, Other	'	'	-2	[3]	'	'
Share Repurchase	'	'	0		'	'
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	'	'	($4)		'	'
[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.

STOCKHOLDERS_EQUITY_STOCKHOLDE1

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 2 AOCI (Details) (USD $)	3 Months Ended				9 Months Ended				12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]	'		'		'		'		'	'
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	$19		'		$19		'		$133	$105
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	66		'		66		'		78	65
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	-6		'		-6		'		-39	-46
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	-1		'		-1		'		-1	-1
Accumulated Other Comprehensive Income (Loss), Net of Tax	78		'		78		'		171	123
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	-127		45		-114		10		28	'
Amortization of unrecognized prior service credits included in net periodic costs	-4	[1]	-4	[1]	-12	[1]	-11	[1]	13	'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	36		-13		33		-4		7	'
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent	'		'		0		'		0	'
Total other comprehensive income (loss), net of tax	($95)		$57		($93)		$24		$48	'
[1]	Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 8, "Retirement Plans".

STOCKHOLDERS_EQUITY_STOCKHOLDE2

STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 3 OCI (Details) (USD $)	3 Months Ended				9 Months Ended				12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Other Comprehensive Income (Loss), Net of Tax [Abstract]	'		'		'		'		'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	($127)		$45		($114)		$10		$28
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, Net of Tax	0		29		0		29		'
Other Comprehensive Income (Loss), Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service (Cost) Credit, Net of Tax	-4	[1]	-4	[1]	-12	[1]	-11	[1]	13
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	-4		25		-12		18		'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	36		-13		42		-4		'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	0		0		-9		0		'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	36		-13		33		-4		7
Other Comprehensive Income (Loss), Net of Tax	-95		57		-93		24		48
Other Comprehensive Income (Loss), before Tax [Abstract]	'		'		'		'		'
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	-127		43		-115		8		'
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Arising During Period, before Tax	0		47		0		47		'
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax	-7	[1]	-7	[1]	-21	[1]	-19	[1]	'
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Tax	-7		40		-21		28		'
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	58		-19		67		-13		'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	0		-2		-14		6		'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax	58		-21		53		-7		'
Other Comprehensive Income (Loss), before Tax	-76		62		-83		29		'
Increase (Decrease) in Other Current Assets	'		'		($23)		$1		'
[1]	Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 8, "Retirement Plans".

EARNINGS_AND_DIVIDENDS_PER_SHA2

EARNINGS AND DIVIDENDS PER SHARE (Details) (USD $)	3 Months Ended				9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Earnings Per Share [Abstract]	'		'		'		'
Earnings from continuing operations, net of tax	$210		$308		$733		$819
Shares used for earnings per share calculation, Basic (in shares)	148,700,000		154,000,000		149,800,000		154,300,000
Weighted Average Number Diluted Shares Outstanding Adjustment	1,600,000		2,400,000		1,700,000		2,400,000
Shares used for earnings per share calculation, Diluted (in shares)	150,300,000		156,400,000		151,500,000		156,700,000
Earnings Per Share, Diluted	$1.39		$1.97		$4.85		$5.23
Net Income (Loss) Attributable to Parent	$210		$308		$735		$819
Income (Loss) from Continuing Operations, Per Basic Share	$1.41	[1]	$2	[1]	$4.89	[1]	$5.31	[1]
Income (Loss) from Continuing Operations, Per Diluted Share	$1.39	[1]	$1.97	[1]	$4.83	[1]	$5.23	[1]
Underlying options excluded from the computation of diluted earnings per share (in shares)	210,143		125,019		210,143		'
Shares repurchased (in shares)	618,896		463,418		4,945,452		1,579,118
Cash dividends declared (per share)	$0.35		$0.30		$1.05		$0.90
[1]	Earnings per share are calculated using whole dollars and shares.

ASSETS_IMPAIRMENTS_AND_RESTRUC2

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset Impairment Charges	'	'	$50	$6	'
Asset impairments and restructuring charges (gains), net	71	3	77	24	'
Restructuring Charge [Roll Forward]	'	'	'	'	'
Balance at Beginning of Period	'	'	36	25	25
Provision / Adjustments	'	'	77	'	76
Non-cash Reductions	'	'	-53	'	-42
Cash Reductions	'	'	-24	'	-23
Balance at End of Period	36	'	36	'	36
Non-Cash Charges [Member]	'	'	'	'	'
Restructuring Charge [Roll Forward]	'	'	'	'	'
Balance at Beginning of Period	'	'	0	0	0
Provision / Adjustments	'	'	50	'	28
Non-cash Reductions	'	'	-50	'	-28
Cash Reductions	'	'	0	'	0
Balance at End of Period	0	'	0	'	0
Employee Severance [Member]	'	'	'	'	'
Restructuring Charge [Roll Forward]	'	'	'	'	'
Balance at Beginning of Period	'	'	22	4	4
Provision / Adjustments	'	'	13	'	27
Non-cash Reductions	'	'	0	'	2
Cash Reductions	'	'	-19	'	-11
Balance at End of Period	16	'	16	'	22
Employee Severance [Member] | Solutia [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring Charges	'	3	5	9	'
Facility Closing [Member]	'	'	'	'	'
Restructuring Charge [Roll Forward]	'	'	'	'	'
Balance at Beginning of Period	'	'	14	21	21
Provision / Adjustments	'	'	14	'	21
Non-cash Reductions	'	'	-3	'	-16
Cash Reductions	'	'	-5	'	-12
Balance at End of Period	20	'	20	'	14
Additives And Functional Products [Member] | Trademarks and Trade Names [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset Impairment Charges	'	'	22	'	'
Sete France Closure [Member] | Additives And Functional Products [Member] | Employee Severance [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset impairments and restructuring charges (gains), net	'	'	24	'	'
Sete France Closure [Member] | Additives And Functional Products [Member] | Facility Closing [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset Impairment Charges	'	'	18	'	'
Brazil Site Closure [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset impairments and restructuring charges (gains), net	5	'	'	-4	'
Germany Site Closure [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Gain (Loss) on Disposition of Assets	'	'	5	'	'
Asset Impairment Charges	'	'	'	7	'
Germany Site Closure [Member] | Employee Severance [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring Charges	'	'	'	5	'
China Site Closure [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Gain (Loss) on Disposition of Assets	'	'	2	'	'
Voluntary Separation Plan [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Severance Charges	'	'	'	6	'
Tawain closure [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Asset Impairment Charges	'	'	8	'	'
Tawain closure [Member] | Facility Closing [Member]	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring Charges	'	'	$2	'	'

SHAREBASED_COMPENSATION_AWARDS1

SHARE-BASED COMPENSATION AWARDS (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Allocated Share-based Compensation Expense	$6	$8	$23	$27
Share-based compensation net of deferred tax expense	$4	$5	$14	$17

SUPPLEMENTAL_CASH_FLOW_INFORMA2

SUPPLEMENTAL CASH FLOW INFORMATION (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Supplemental Cash Flow Information [Abstract]	'	'
Current assets	$23	($1)
Other noncurrent assets	25	20
Current liabilities	52	-24
Long-term liabilities and equity	-32	-98
Total	$68	($103)

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Segment Reporting Information [Line Items]	'		'		'		'		'
Increase (Decrease) in Other Current Assets	'		'		($23)		$1		'
Number of Operating Segments	'		'		5		'		'
Asset impairments and restructuring charges (gains), net	71		3		77		24		'
Sales [Abstract]	'		'		'		'		'
Sales	2,413		2,338		7,178		7,085		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	338		479		1,135		1,300		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	12,135	[1]	'		12,135	[1]	'		11,845	[1]
Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	2,405		2,332		7,169		7,067		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	367		424		1,208		1,313		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	11,144	[1]	'		11,144	[1]	'		10,771	[1]
Corporate and Other [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	8		6		9		18		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	991	[1]	'		991	[1]	'		1,074
Growth Initiatives and Businesses not Allocated to Segments [Member] | Corporate and Other [Member]	'		'		'		'		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	-18	[2],[3]	-20	[2],[3]	-46	[4],[5],[6]	-73	[4],[5],[7],[8]	'
Pension and OPEB Costs Not Allocated to Operating Segments [Member] | Corporate and Other [Member]	'		'		'		'		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	3	[3]	87	[3],[9]	9	[5]	93	[5],[7]	'
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Corporate and Other [Member]	'		'		'		'		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	-14	[10],[11],[5]	-12	[10],[3]	-36	[12],[13],[14],[5]	-33	[12],[13],[5]	'
Additives And Functional Products [Member] | Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	458		445		1,333		1,294		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	37	[15],[16],[17]	111		236	[18],[19],[20],[21]	313	[22],[23]	'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	2,963	[1]	'		2,963	[1]	'		2,940	[1]
Adhesives And Plasticizers [Member] | Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	347		321		1,050		1,005		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	52		41		155		139	[22]	'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	1,025	[1]	'		1,025	[1]	'		996	[1]
Advanced Materials [Member] | Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	604		583		1,816		1,792		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	76	[17]	69		217	[18],[24]	216	[22],[23]	'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	3,794	[1]	'		3,794	[1]	'		3,807	[1]
Fibers [Member] | Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	346		363		1,086		1,072		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	112		113		352		343		'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	986	[1]	'		986	[1]	'		974	[1]
Specialty Fluids And Intermediates [Member] | Operating Segments [Member]	'		'		'		'		'
Sales [Abstract]	'		'		'		'		'
Sales	650		620		1,884		1,904		'
Operating Earnings (loss) [Abstract]	'		'		'		'		'
Operating Earnings (loss)	90	[25]	90		248	[26]	302	[22]	'
Segment Reporting Information, Additional Information [Abstract]	'		'		'		'		'
Assets by Segment	$2,376	[1]	'		$2,376	[1]	'		$2,054	[1]
[1]	(1) The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and inta
[2]	(6) 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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
[3]	(9) R&D, 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 and are shown as "other" operating earnings (loss).
[4]	(10) 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. Businesses not allocated to segments in 2014 include Eastman™ microfiber technology platform.
[5]	(5) R&D, 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 and are shown as "other" operating earnings (loss).
[6]	(11) Included in first nine months 2014 earnings is a $5 million gain on sales of previously impaired assets at the former Photovoltaics production facility in Germany.
[7]	(13) Included in first nine months 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
[8]	(12) Included in first nine months 2013 earnings are asset impairments and restructuring charges of $13 million primarily for the closure of a production facility in Germany for the Photovoltaics product line.
[9]	(7) Included in third quarter 2013 earnings is a MTM other postretirement benefit plan gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
[10]	(9) Included in third quarter 2014 earnings are integration costs of $5 million for the acquired Solutia and global aviation turbine engine oil businesses. Included in third quarter 2013 earnings are integration costs of $9 million for the acquired Solutia businesses.
[11]	(8) Included in third quarter 2014 earnings are transaction costs of $7 million for the pending acquisitions of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
[12]	(15) Included in first nine months 2014 earnings are integration costs of $21 million for the acquired Solutia and the global aviation turbine engine oil businesses. Included in first nine months 2013 earnings are integration costs of $24 million for the acquired Solutia businesses.
[13]	Included in first nine months 2014 and 2013 earnings are restructuring charges of $5 million and $9 million, respectively, primarily for severance associated with the continued integration of the acquired Solu
[14]	(14) Included in first nine months 2014 earnings are transaction costs of $10 million for the pending acquisition of Taminco and Commonwealth Laminating & Coating, and for the completed acquisition of the global aviation turbine engine oil business from BP plc.
[15]	(1) Included in third quarter 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France.
[16]	(2) Included in third quarter 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
[17]	(3) Included in third quarter 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
[18]	(3) Included in first nine months 2014 earnings are asset impairments and restructuring charges of $1 million and $4 million in the AFP and AM segments, respectively, related to a change in estimate of certain costs of the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site.
[19]	(2) Included in first nine months 2014 earnings is a $22 million asset impairment of the Crystex® tradename.
[20]	(4) Included in first nine months 2014 earnings is a $2 million gain on the sale of previously impaired assets at a former polymers production facility in China.
[21]	(1) Included in first nine months 2014 earnings are asset impairments and restructuring charges of $42 million for costs of the planned closure of a Crystex® R&D facility in France.
[22]	(6) Included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the AFP, A&P, AM, and SFI segments, respectively, primarily for severance
[23]	(5) Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the AFP and AM segments, respectively.
[24]	(7) Included in first nine 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® product line.
[25]	(4) As required by purchase accounting, acquired BP plc global aviation turbine engine oil business inventories were marked to fair value. Included in third quarter 2014 earnings are additional costs of these inventories. Approximately 75 percent, or $6 million, of these inventories were sold in third quarter 2014 resulting in an increase in cost of sales.
[26]	(8) As required by purchase accounting, acquired BP plc's global aviation turbine engine oil business inventories were marked to fair value. Included in first nine months 2014 earnings are additional costs of these inventories. Approximately $8 million were sold in first nine months 2014 resulting in an increase in cost of sales.