Eastman Chemical (EMN) 10-K 25 Feb 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021USD ($)shares
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	1-12626
Entity Registrant Name	EASTMAN CHEMICAL CO
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	62-1539359
Entity Address, Address Line One	200 South Wilcox Drive
Entity Address, City or Town	Kingsport
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37662
City Area Code	423
Local Phone Number	229-2000
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float | $	$ 14,993,315,901
Entity Common Stock, Shares Outstanding (in shares) | shares	128,967,878
Documents Incorporated by Reference	Portions of the registrant's definitive Proxy Statement for the 2022 Annual Meeting of Stockholders, to be filed with the Securities and Exchange Commission, are incorporated by reference in Part III, Items 10 to 14 of this Annual Report on Form 10-K (this "Annual Report") as indicated herein.
Entity Central Index Key	0000915389
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Charlotte, North Carolina
Common Stock [Member]
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	EMN
Security Exchange Name	NYSE
1.50% notes due May 2023 [Member]
Entity Information [Line Items]
Title of 12(b) Security	1.50% Notes Due 2023
Trading Symbol	EMN23
Security Exchange Name	NYSE
1.875% notes due November 2026 [Member]
Entity Information [Line Items]
Title of 12(b) Security	1.875% Notes Due 2026
Trading Symbol	EMN26
Security Exchange Name	NYSE

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Sales		$ 10,476	$ 8,473	$ 9,273
Cost of sales		7,976	6,498	7,039
Gross profit		2,500	1,975	2,234
Selling, general and administrative expenses		795	654	691
Research and development expenses		254	226	234
Asset impairments and restructuring charges, net		47	227	126
Other components of post-employment (benefit) cost, net		(412)	119	60
Other (income) charges, net		(17)	8	3
Loss on divested business		552	0	0
Earnings before interest and taxes		1,281	741	1,120
Net interest expense		198	210	218
Early debt extinguishment costs		1	1	0
Earnings before income taxes		1,082	530	902
Provision for income taxes		215	41	140
Net earnings		867	489	762
Less: Net earnings attributable to noncontrolling interest		10	11	3
Net earnings attributable to Eastman		$ 857	$ 478	$ 759
Basic earnings per share attributable to Eastman
Basic earnings per share attributable to Eastman	[1]	$ 6.35	$ 3.53	$ 5.52
Diluted earnings per share attributable to Eastman
Diluted earnings per share attributable to Eastman	[1]	$ 6.25	$ 3.50	$ 5.48
Comprehensive Income
Net earnings including noncontrolling interest		$ 867	$ 489	$ 762
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment		56	(29)	45
Defined benefit pension and other postretirement benefit plans [Abstract]
Prior service credit arising during the period		0	9	0
Amortization of unrecognized prior service credits included in net periodic costs		(28)	(28)	(29)
Derivatives and hedging [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax		66	(34)	(20)
Reclassification adjustment for (gains) losses included in net income, net		(3)	23	15
Total other comprehensive income (loss), net of tax		91	(59)	11
Comprehensive income including noncontrolling interest		958	430	773
Less: Net earnings attributable to noncontrolling interest		10	11	3
Comprehensive income attributable to Eastman		948	419	770
Retained Earnings
Retained earnings at beginning of period		8,080	7,965	7,573
Net earnings attributable to Eastman		857	478	759
Cash dividends declared	[2]	(380)	(363)	(347)
Retained earnings at end of period		8,557	8,080	7,965
Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings
Retained earnings at beginning of period		0	(20)
Retained earnings at end of period		$ 0	$ 0	$ (20)
[1]	EPS is calculated using whole dollars and shares.
[2]	Cash dividends includes cash dividends paid and dividends declared, but unpaid.

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions		Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents		$ 459	$ 564
Trade receivables, net of allowance for credit losses		1,091	1,033
Miscellaneous receivables		489	482
Inventories		1,504	1,379
Other current assets		96	83
Assets held for sale		1,007	0
Total current assets		4,646	3,541
Properties
Properties and equipment at cost		12,680	13,531
Less:  Accumulated depreciation		7,684	7,982
Net properties		4,996	5,549
Goodwill		3,641	4,465
Intangible assets, net of accumulated amortization		1,362	1,792
Other noncurrent assets		874	736
Total assets	[1]	15,519	16,083
Current liabilities
Payables and other current liabilities		2,133	1,689
Borrowings due within one year		747	349
Liabilities held for sale		91	0
Total current liabilities		2,971	2,038
Long-term borrowings		4,412	5,269
Deferred Income Tax Liabilities, Net		810	848
Post-employment obligations		811	1,143
Other long-term liabilities		727	677
Total liabilities		9,731	9,975
Stockholders' equity
Common stock ($0.01 par value per share – 350,000,000 shares authorized; shares issued – 221,809,309 and 220,641,506 for 2021 and 2020, respectively)		2	2
Additional paid-in capital		2,187	2,174
Retained earnings		8,557	8,080
Accumulated other comprehensive loss		(182)	(273)
Total stockholders' equity before treasury stock		10,564	9,983
Less: Treasury stock at cost (92,892,229 and 84,830,450 shares for 2021 and 2020, respectively)		4,860	3,960
Total Eastman stockholders' equity		5,704	6,023
Noncontrolling interest		84	85
Total equity		5,788	6,108
Total liabilities and stockholders' equity		$ 15,519	$ 16,083
[1]	The chief operating decision maker holds operating segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
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)	221,809,309	220,641,506
Treasury stock at cost (in shares)	92,892,229	84,830,450

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities
Net earnings	$ 867	$ 489	$ 762
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	538	574	611
Mark-to-market pension and other postretirement benefit plans (gain) loss, net	(267)	240	143
Asset impairment charges	16	146	72
Early debt extinguishment costs	1	1	0
Loss from sale of business	552	0	0
Provision for (benefit from) deferred income taxes	(38)	(111)	23
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
(Increase) decrease in trade receivables	(281)	(31)	170
(Increase) decrease in inventories	(389)	291	(80)
Increase (decrease) in trade payables	554	(100)	(27)
Pension and other postretirement contributions (in excess of) less than expenses	(185)	(136)	(119)
Variable compensation payments (in excess of) less than expenses	162	87	38
Other items, net	89	5	(89)
Net cash provided by operating activities	1,619	1,455	1,504
Investing activities
Additions to properties and equipment	(555)	(383)	(425)
Proceeds from sale of business	667	0	0
Acquisitions, net of cash acquired	(114)	(1)	(48)
Payments for Software	(23)	(13)	(6)
Other items, net	(4)	3	(1)
Net cash used in investing activities	(29)	(394)	(480)
Financing activities
Net increase (decrease) in commercial paper and other borrowings	(50)	(121)	(70)
Proceeds from borrowings	0	249	460
Repayment of borrowings	(300)	(435)	(760)
Dividends paid to stockholders	(375)	(358)	(343)
Treasury stock purchases	(1,000)	(60)	(325)
Other items, net	35	21	(5)
Net cash used in financing activities	(1,690)	(704)	(1,043)
Effect of exchange rate changes on cash and cash equivalents	(5)	3	(3)
Net change in cash and cash equivalents	(105)	360	(22)
Cash and cash equivalents at beginning of period	564	204	226
Cash and cash equivalents at end of period	$ 459	$ 564	$ 204

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation The consolidated financial statements of Eastman Chemical Company ("Eastman" or the "Company") and subsidiaries are prepared in conformity with accounting principles generally accepted ("GAAP") in the United States and of necessity include some amounts that are based upon management estimates and judgments. Future actual results could differ from such current estimates. The 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 in minority-owned companies 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. Recently Adopted Accounting Standards Accounting Standards Update ("ASU") ASU 2019-12 Income Taxes - Simplifying the Accounting for Income Taxes : On January 1, 2021, Eastman adopted this update which is a part of the Financial Accounting Standards Board's ("FASB") initiative to reduce complexity in accounting standards. Adoption methods varied based on the specific tax items impacted. The adoption of this standard did not have a material impact on the Company's financial statements and related disclosures. ASU 2020-01 Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815: On January 1, 2021, Eastman prospectively adopted this update which provides clarification that an entity should consider observable transactions that require the application or discontinuance of the equity method of accounting for the purposes of applying the measurement alternative and clarification that certain forward contracts and purchased options to purchase securities that, upon settlement, would be accounted for under the equity method of accounting. The adoption of this standard did not have an impact to the Company's financial statements and related disclosures. ASU 2021-01 Reference Rate Reform (Topic 848) : In January 2021, the FASB issued this update to clarify that certain optional expedients and exceptions under this topic for contract modifications and hedge accounting apply to derivatives instruments that use an interest rate for margining, discounting, or contract price alignment that is modified as a result of reference rate reform (the global financial markets transition in contracts, hedging relationships, and other transactions from referencing the London Interbank Offered Rate (LIBOR) and other interbank offered rates to new reference rates). This update was effective immediately upon release. The Company has had no reference rate reform modifications to date; this update will be adopted on a prospective basis in the event of any such modifications. Accounting Standards Issued But Not Adopted as of December 31, 2021 ASU 2021-05 Leases - Lessors - Certain Leases with Variable Lease Payments (Topic 842) : In July 2021, this update was issued as a part of the FASB's post-implementation review of this Topic. The update provides that lessors should classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease if both: the lease would have been classified as a sales-type lease or a direct financing lease and the lessor would have otherwise recognized a day-one loss. This guidance is effective for fiscal years beginning after December 15, 2021 and interim periods within those fiscal years. Adoption can be applied on either a retrospective or prospective basis. Management does not expect that changes required by the new standard will materially impact the Company's financial statements and related disclosures. ASU 2021-08 Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805) : The FASB issued this update in October 2021, which requires that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606 Revenue from Contracts with Customers , as if it had originated the contracts. The update also provides certain practical expedients for acquirers and is applicable to all contract assets and liabilities within the scope of Topic 606. This guidance is effective for fiscal years beginning after December 15, 2022, including interim periods within those years. Early adoption is permitted, including adoption in an interim period. Adoption is on a prospective basis to business combinations occurring on or after the initial application and if adopted early, retrospectively to all business combinations for which the acquisition date occurs on or after the beginning of the fiscal year that includes the interim period of early application. Management does not expect that changes required by the new standard will impact the Company's financial statements and related disclosures. ASU 2021-10 Government Assistance - Disclosures by Business Entities about Government Assistance (Topic 832) : The FASB issued this guidance in November 2021, given the lack of specific authoritative guidance in GAAP. The amendment requires annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy (for example, a grant model within International Financial Reporting Standards).This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021, and early adoption is permitted. The guidance can be adopted prospectively or retrospectively. Management does not expect that changes required by the new standard will impact the Company's related disclosures. Revenue Recognition Eastman recognizes revenue when performance obligations of the sale are satisfied. Eastman sells to customers through master sales agreements or standalone purchase orders. The majority of the Company's terms of sale have a single performance obligation to transfer products. Accordingly, the Company recognizes revenue when control has been transferred to the customer, generally at the time of shipment of products. Eastman accounts for shipping and handling as activities to fulfill the promise to transfer the good and does not allocate revenue to those activities. All related shipping and handling costs are recognized at the time of shipment. Amounts collected for sales or other similar taxes are presented net of the related tax expense rather than presenting them as additional revenue. The incremental cost of obtaining a sales contract is recognized as a selling expense when incurred given the potential amortization period for such an asset is one year or less. The possible existence of a significant financing component within a sales contract is ignored when the time between cash collection and performance is less than one year. Finally, the Company does not disclose any unfulfilled obligations as customer purchase order commitments have an original expected duration of one year or less and no consideration from customers is excluded from the transaction price. The timing of Eastman's customer billings does not always match the timing of revenue recognition. When the Company is entitled to bill a customer in advance of the recognition of revenue, a contract liability is recognized. When the Company is not entitled to bill a customer until a period after the related recognition of revenue, a contract asset is recognized. Contract assets represent the Company's right to consideration for the exchange of goods under a contract but which are not yet billable to a customer for consignment inventory or pursuant to certain shipping terms. Contract liabilities were $14 million and $18 million as of December 31, 2021 and 2020, respectively, and are included as a part of "Payables and other current liabilities" and "Other long-term liabilities" in the Consolidated Statements of Financial Position. Contract assets were $82 million and $62 million as of December 31, 2021 and 2020, respectively, and are included as a component of "Miscellaneous receivables" in the Consolidated Statements of Financial Position. For additional information, see Note 20, "Segment and Regional Sales Information". Pension and Other Postretirement Benefits Eastman maintains defined benefit pension and other postretirement benefits plans that provide eligible employees with retirement benefits. The estimated amounts of the costs and obligations related to these benefits reflect the Company's assumptions related to discount rates, expected return on plan assets, rate of compensation increase or decrease for employees, and health care cost trends. The estimated cost of providing plan benefits also depends on demographic assumptions including retirements, mortality, turnover, and plan participation. Eastman's pension and other postretirement benefit plans costs consist of two elements: 1) ongoing costs recognized quarterly, which are comprised of service and interest costs, expected returns on plan assets, and amortization of prior service credits; and 2) mark-to-market ("MTM") gains and losses recognized annually, in the fourth quarter of each year, primarily resulting from changes in actuarial assumptions for discount rates and the differences between actual and expected returns on plan assets. Any interim remeasurements triggered by a curtailment, settlement, or significant plan changes are recognized in the quarter in which such remeasurement event occurs. For additional information, see Note 11, "Retirement Plans". Environmental Costs Eastman recognizes environmental remediation costs when it is probable that the Company has incurred a liability at a contaminated site and the amount can be reasonably estimated. When a single amount cannot be reasonably estimated but the cost can be estimated within a range, the Company recognizes the minimum undiscounted amount. This undiscounted amount reflects liabilities expected to be paid within approximately 30 years and the Company's assumptions about remediation requirements at the contaminated site, the nature of the remedy, the outcome of discussions with regulatory agencies and other potentially responsible parties at multi-party sites, and the number and financial viability of other potentially responsible parties. Changes in the estimates on which the accruals are based, unanticipated government enforcement action, or changes in health, safety, environmental, and chemical control regulations and testing requirements could result in higher or lower costs. The Company also establishes reserves for closure and post-closure costs associated with the environmental and other assets it maintains. Environmental assets include but are not limited to waste management units, such as landfills, water treatment facilities, and surface impoundments. When these types of assets are constructed or installed, a loss contingency reserve is established for the anticipated future costs associated with the retirement or closure of the asset based on its expected life and the applicable regulatory closure requirements. The Company recognizes the asset retirement obligations in the period in which they are incurred if a reasonable estimate of fair value can be made. The asset retirement obligations are discounted to expected present value and subsequently adjusted for changes in fair value. These future estimated costs are charged to earnings over the estimated useful life of the assets. If the Company changes its estimate of the environmental asset retirement obligation costs or its estimate of the useful lives of these assets, earnings will be impacted in the period the estimate is changed. The associated estimated asset retirement costs are capitalized as part of the carrying value of the long-lived assets and depreciated over their useful life and charged to "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Environmental costs are capitalized if they extend the life of the related property, increase its capacity, or mitigate the possibility of future contamination. The cost of operating and maintaining environmental control facilities is charged to "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings, as incurred. For additional information see Note 13, "Environmental Matters and Asset Retirement Obligations". Share-Based Compensation Eastman recognizes compensation expense in "Selling, general and administrative expense" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for stock options and other share-based compensation awards based upon the grant-date fair value over the substantive vesting period. For additional information, see Note 18, "Share-Based Compensation Plans and Awards". Restructuring of Operations Eastman records restructuring charges for costs incurred in connection with consolidation of operations, exited business or product lines, or shutdowns of specific sites that are expected to be substantially completed within twelve months. These restructuring charges are recorded as incurred, and are associated with site closures, legal and environmental matters, demolition, contract terminations, obsolete inventory, or other costs and charges directly related to the restructuring. The Company records severance charges for employee separations when the separation is probable and reasonably estimable. In the event employees are required to perform future service, the Company records severance charges ratably over the remaining service period of those employees. For additional information, see Note 16, "Asset Impairments and Restructuring Charges, Net". Income Taxes The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax bases of Eastman's assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The recoverability of the Company's deferred tax assets are evaluated each quarter by assessing the likelihood of future profitability and available tax planning strategies that could be implemented to realize the Company's net deferred tax assets. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Provision has been made for income taxes on unremitted earnings of subsidiaries and affiliates, except for subsidiaries in which earnings are deemed to be indefinitely reinvested. The calculation of income tax liabilities involves uncertainties in the application of complex tax laws and regulations, which are subject to legal interpretation and management judgment. Eastman's income tax returns are regularly examined by federal, state and foreign tax authorities, and those audits may result in proposed adjustments. The Company has evaluated these potential issues under the more-likely-than-not standard of the accounting literature. A tax position is recognized if it meets this standard and is measured at the largest amount of benefit that has a greater than 50 percent likelihood of being realized. Such judgments and estimates may change based on audit settlements, court cases and interpretation of tax laws and regulations. The Company accrues interest related to unrecognized income tax positions, which is included as a component of the income tax provision on the balance sheet. The accrued interest related to unrecognized income tax positions and taxes resulting from the global intangible low-tax income are recorded as a component of the income tax provision. For additional information, see Note 8, "Income Taxes". Cash and Cash Equivalents Cash and cash equivalents include cash, time deposits, and readily marketable securities with original maturities of three months or less. Fair Value Measurements Eastman records recurring and non-recurring financial assets and liabilities as well as all non-financial assets and liabilities subject to fair value measurement at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. These fair value principles prioritize valuation inputs across three broad levels. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company's assumptions used to measure assets and liabilities at fair value. An asset or liability's classification within the various levels is determined based on the lowest level input that is significant to the fair value measurement. Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Eastman maintains allowances for estimated credit losses, which are developed at a market, country, and region level based on risk of collection as well as current and forecasted economic conditions. The Company calculates the allowance based on an assessment of the risk when the accounts receivable is recognized. Write-offs are recorded at the time a customer receivable is deemed uncollectible. Allowance for credit losses was $17 million and $14 million as of December 31, 2021 and 2020, respectively. The Company does not enter into receivables of a long-term nature, also known as financing receivables, in the normal course of business. Inventories Inventories measured by the last-in, first-out ("LIFO") method are valued at the lower of cost or market and inventories measured by the first-in, first-out ("FIFO") method are valued at the lower of cost or net realizable value. Eastman determines the cost of most raw materials, work in process, and finished goods inventories in the United States and Switzerland by the LIFO method. The cost of all other inventories is determined by the average cost method, which approximates the FIFO method. The Company writes-down its inventories equal to the difference between the carrying value of inventory and the estimated market value or net realizable value based upon assumptions about future demand and market conditions. For additional information, see Note 3, "Inventories". Properties Eastman records properties at cost. Maintenance and repairs are charged to earnings; replacements and betterments are capitalized. When Eastman retires or otherwise disposes of assets, it removes the cost of such assets and related accumulated depreciation from the accounts. The Company records any profit or loss on retirement or other disposition in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Asset impairments are reflected as increases in accumulated depreciation for properties that have been placed in service. In instances when an asset has not been placed in service and is impaired, the associated costs are removed from the appropriate property accounts. Depreciation and Amortization Depreciation expense is calculated based on historical cost and the estimated useful lives of the assets, generally using the straight-line method. Estimated useful lives for buildings and building equipment generally range from 20 to 50 years. Estimated useful lives generally ranging from 3 to 33 years are applied to machinery and equipment in the following categories: computer software (3 to 5 years); office furniture and fixtures and computer equipment (5 to 10 years); vehicles, railcars, and general machinery and equipment (5 to 20 years); and manufacturing-related improvements (20 to 33 years). Accelerated depreciation is reported when the estimated useful life is shortened and continues to be reported in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. For additional information, see Note 4, "Properties and Accumulated Depreciation". Amortization expense for definite-lived intangible assets is generally determined using a straight-line method over the estimated useful life of the asset. Amortization expense is reported in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. For additional information, see Note 5, "Goodwill and Other Intangible Assets". Impairment of Long-Lived Assets Definite-lived Assets Properties and equipment and definite-lived intangible assets to be held and used by Eastman are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The review of properties and equipment and the review of definite-lived intangible assets is performed at the asset group level, which is the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. If the carrying amount is not considered to be recoverable, an analysis of fair value is triggered. An impairment is recognized for the excess of the carrying amount of the asset over the fair value. Goodwill Goodwill is an asset determined as the residual of the purchase price over the fair value of identified assets and liabilities acquired in a business combination. Eastman conducts testing of goodwill for impairment annually in the fourth quarter or more frequently when events and circumstances indicate an impairment may have occurred. The testing of goodwill is performed at the "reporting unit" level which the Company has determined to be its "components". Components are defined as an operating segment or one level below an operating segment, and in order to be a reporting unit, the component must 1) be a "business" as defined by applicable accounting standards (an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to the investors or other owners, members, or participants); 2) have discrete financial information available; and 3) be reviewed regularly by Company operating segment management. The Company aggregates certain components into reporting units based on economic similarities. An impairment is recognized when the reporting unit's estimated fair value is less than its carrying value. The Company uses an income approach, specifically a discounted cash flow model in testing the carrying value of goodwill of each reporting unit for impairment. Indefinite-lived Intangible Assets Eastman conducts testing of indefinite-lived intangible assets annually in the fourth quarter or more frequently when events and circumstances indicate an impairment may have occurred. The carrying value of an indefinite-lived intangible asset is considered to be impaired when the fair value, as established by appraisal or based on discounted future cash flows of certain related products, is less than the respective carrying value. Indefinite-lived intangible assets, consisting primarily of various tradenames, are tested for potential impairment by comparing the estimated fair value to the carrying amount. The Company uses an income approach, specifically the relief from royalty method, to test indefinite-lived intangible assets. The estimated fair value of tradenames is determined based on an assumed royalty rate savings, discounted by the calculated market participant estimated weighted average cost of capital ("WACC") plus a risk premium. For additional information, see Note 5, "Goodwill and Other Intangible Assets". Leases There are two types of leases: finance and operating. Both types of leases have associated right-to-use assets and lease liabilities that are valued at the net present value of the lease payments and recognized on the Consolidated Statements of Financial Position. The discount rate used in the measurement of a right-to-use asset and lease liability is the rate implicit in the lease whenever that rate is readily determinable. If the rate implicit in the lease is not readily determinable, the collateralized incremental borrowing rate is used. The Company elected the accounting policy not to apply the recognition and measurement requirements to short-term leases with a term of 12 months or less and do not include a bargain purchase option. Residual guarantee payments that become probable and estimable are recognized as rent expense over the remaining life of the applicable lease. For lease accounting policies, see Note 12, "Leases and Other Commitments". Investments The consolidated financial statements include the accounts of Eastman and all its subsidiaries and entities or joint ventures in which a controlling interest is maintained. The Company includes its share of earnings and losses of such investments in "Net earnings attributable to Eastman" and "Comprehensive income attributable to Eastman" located in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings and in "Total equity" located in the Consolidated Statements of Financial Position. Investments in affiliates over which the Company has significant influence but not a controlling interest are carried under the equity method of accounting. These investments are included in "Other noncurrent assets" in the Consolidated Statements of Financial Position. The Company includes its share of earnings and losses of such investments in "Other (income) charges, net" located in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. For additional information, see Note 6, "Equity Investments". Derivative and Non-Derivative Financial Instruments Eastman uses derivative and non-derivative instruments to manage its exposure to market risks, such as changes in foreign currency exchange rates, commodity prices, and interest rates. The Company does not enter into derivative transactions for speculative purposes. The Company's derivative instruments are recognized as either assets or liabilities on the Consolidated Statements of Financial Position and measured at fair value. Hedge accounting will be discontinued prospectively for all hedges that no longer qualify for hedge accounting treatment. For additional information, see Note 10, "Derivative and Non-Derivative Financial Instruments". Litigation and Contingent Liabilities From time to time, Eastman 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 handled and defended in the ordinary course of business. The Company accrues a contingent loss liability for such matters when it is probable that a liability has been incurred and the amount can be reasonably estimated. When a single amount cannot be reasonably estimated but the cost can be estimated within a range, the Company accrues the minimum amount. The Company expenses legal costs, including those expected to be incurred in connection with a loss contingency, as incurred. Working Capital Management and Off Balance Sheet Arrangements The Company has an off balance sheet, uncommitted accounts receivable factoring program under which entire invoices may be sold, without recourse, to third-party financial institutions. Under these agreements, the Company sells the invoices at face value, less a transaction fee, which substantially equals the carrying value and fair value with no gain or loss recognized, and no credit loss exposure is retained. Available capacity under these agreements, which the Company uses as a routine source of working capital funding, is dependent on the level of accounts receivable eligible to be sold and the financial institutions' willingness to purchase such receivables. In addition, certain agreements also require that the Company continue to service, administer, and collect the sold accounts receivable at market rates. The total amount of receivables sold in 2021 and 2020 were $1.2 billion and $1.5 billion, respectively. The Company works with suppliers to optimize payment terms and conditions on accounts payable to enhance timing of working capital and cash flows. The Company has a voluntary supply chain finance program to provide suppliers with the opportunity to sell receivables due from Eastman to a participating financial institution. Eastman's responsibility is limited to making payments on the terms originally negotiated with suppliers, regardless of whether the suppliers sell their receivables to the financial institution. The range of payment terms Eastman negotiates with suppliers are consistent, regardless of whether a supplier participates in the program. All of Eastman's accounts payable and associated payments are reported consistently in the Company's Consolidated Statements of Financial Position and Consolidated Statements of Cash Flows regardless of whether they are associated with a vendor who participates in the program.

Discontinued Operations and Dis

Discontinued Operations and Disposal Groups	12 Months Ended
	Dec. 31, 2021
Divestiture and Business Held for Sale [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	DIVESTITURE AND BUSINESS HELD FOR SALE Divestiture On November 1, 2021, Eastman completed the previously reported sale of rubber additives (including Crystex™ insoluble sulfur and Santoflex™ antidegradants) and other product lines and related assets and technology of the global tire additives business ("rubber additives") of its Additives & Functional Products ("AFP") segment to an affiliate of One Rock Capital Partners, LLC ("One Rock"). The sale did not include the Eastman Impera™ and other performance resins product lines of the tire additives business. The Company will provide certain business transition and post-closing services to One Rock on agreed terms. The business being sold was not reported as a discontinued operation because the sale did not have a major effect on the Company's operations and financial results. The total estimated consideration, after estimates of contingent consideration and post-closing adjustments and ongoing agreements through October 2027, was $687 million. The additional amount of consideration of up to $75 million is to be paid based on performance of divested rubber additives through December 2023. The divestiture resulted in a $552 million loss (including cumulative translation adjustment liquidation of $23 million and certain costs to sell of $ 10 million The major classes of divested assets and liabilities were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 107 Inventories 94 Other assets 26 Properties, net of accumulated depreciation 300 Goodwill 398 Intangible assets, net of accumulated amortization 381 Assets divested 1,306 Liabilities divested Payables and other liabilities 48 Post-employment obligations 34 Other liabilities 18 Liabilities divested 100 Disposal group, net $ 1,206 Separately, the Company recognized $15 million of transaction costs for the sale of the business in 2021. Transaction costs are expensed as incurred and are included in the "Selling, general and administrative expenses" line item in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Business Held for Sale On October 28, 2021, the Company entered into a definitive agreement to sell the adhesives resins business, which includes hydrocarbon resins (including Impera™ tire resins), pure monomer resins, polyolefin polymers, rosins and dispersions, and oleochemical and fatty-acid based resins product lines ("adhesives resins"), of its AFP segment for $1 billion. The sale, subject to regulatory approvals and satisfaction of other customary closing conditions, is expected to be completed in first half 2022. The final purchase price is subject to working capital and other adjustments at closing. The business being sold will not be reported as a discontinued operation because the sale will not have a major effect on the Company's operations and financial results. As of the definitive agreement date and until the sale, the adhesives resins business disposal group will be classified as held for sale and reported at its carrying value given this value is lower than the estimated fair value less cost to sell. Long-lived assets and definite-lived intangible assets are not depreciated or amortized while classified as held for sale. The major classes of assets and liabilities of the business classified as held for sale as of December 31, 2021 were as follows: December 31, (Dollars in millions) 2021 Assets held for sale Trade receivables, net of allowance for doubtful accounts $ 110 Inventories 143 Other assets 40 Properties, net of accumulated depreciation 301 Goodwill 399 Intangible assets, net of accumulated amortization 14 Assets held for sale 1,007 Liabilities held for sale Payables and other liabilities 82 Deferred tax liability 7 Other liabilities 2 Liabilities held for sale 91 Disposal group, net $ 916

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES December 31, (Dollars in millions) 2021 2020 Finished goods $ 1,007 $ 891 Work in process 273 203 Raw materials and supplies 589 511 Total inventories at FIFO or average cost 1,869 1,605 Less: LIFO reserve 365 226 Total inventories $ 1,504 $ 1,379 Inventories valued on the LIFO method were approximately 50 percent of total inventories at both December 31, 2021 and 2020. In 2020, a $13 million LIFO decrement was recognized due to inventory reduction actions, resulting in an increase to "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings and a decrease to "Inventories" in the Consolidated Statements of Financial Position.

PROPERTIES AND ACCUMULATED DEPR

PROPERTIES AND ACCUMULATED DEPRECIATION	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTIES AND ACCUMULATED DEPRECIATION	PROPERTIES AND ACCUMULATED DEPRECIATION December 31, (Dollars in millions) 2021 2020 Properties Land $ 150 $ 163 Buildings (1) 1,458 1,468 Machinery and equipment 10,449 11,494 Construction in progress (1) 623 406 Properties and equipment at cost $ 12,680 $ 13,531 Less: Accumulated depreciation 7,684 7,982 Net properties $ 4,996 $ 5,549 (1) December 31, 2020 is revised from Note 3, "Properties and Accumulated Depreciation", to the Company's 2020 Annual Report on Form 10-K, which reported Buildings as $1,824 million and Construction in progress as $50 million. Depreciation expense was $426 million, $445 million, and $450 million for 2021, 2020, and 2019, respectively. Cumulative construction-period interest of $99 million and $100 million, reduced by accumulated depreciation of $45 million and $41 million, is included in net properties at December 31, 2021 and 2020, respectively. Eastman capitalized $5 million of interest in 2021, and $4 million of interest in both 2020 and 2019.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Below is a summary of the change in goodwill during 2021 and 2020. (Dollars in millions) Additives & Functional Products Advanced Materials Chemical Intermediates Other Total Balance at December 31, 2019 $ 2,377 $ 1,282 $ 762 $ 10 $ 4,431 Currency translation adjustments 20 10 4 — 34 Balance at December 31, 2020 2,397 1,292 766 10 4,465 Divestiture (398) — — — (398) Held for sale (399) — — — (399) Currency translation adjustments (15) (6) (6) — (27) Balance at December 31, 2021 $ 1,585 $ 1,286 $ 760 $ 10 $ 3,641 The reported balance of goodwill included accumulated impairment losses of $106 million, $12 million, and $14 million in the AFP segment, Chemical Intermediates ("CI") segment, and other segments, respectively, at both December 31, 2021 and 2020. The carrying amounts of intangible assets follow: December 31, 2021 December 31, 2020 (Dollars in millions) Estimated Useful Life in Years Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizable intangible assets: Customer relationships 8 - 25 $ 1,144 $ 479 $ 665 $ 1,589 $ 571 $ 1,018 Technology 7 - 20 581 304 277 687 392 295 Tradenames -- — — — 44 2 42 Other 18 - 37 87 26 61 86 23 63 Indefinite-lived intangible assets: Tradenames 349 — 349 364 — 364 Other 10 — 10 10 — 10 Total identified intangible assets $ 2,171 $ 809 $ 1,362 $ 2,780 $ 988 $ 1,792 In second quarter 2020, outside of the annual impairment testing process, the Company reviewed the indefinite-lived intangible assets associated with the now divested tire additives reporting unit for impairment. As a result of the review, the Company recognized intangible asset impairments of $123 million in second quarter 2020 in the tire additives reporting unit to reduce the carrying value of the Crystex ™ and Santoflex ™ tradenames to the estimated fair value. The impairments are primarily the result of weakened demand in transportation end markets impacted by the COVID-19 coronavirus global pandemic ("COVID-19") and increased competitive pricing pressure as a result of global capacity increases. Amortization began in third quarter 2020 for the remaining value of the Crystex ™ tradename of $42 million. Amortization expense of definite-lived intangible assets was $108 million, $128 million, and $160 million for 2021, 2020, and 2019, respectively. Estimated amortization expense for future periods is $85 million in 2022 and 2023, $80 million in 2024, and $75 million in 2025 and 2026. The Company will continue to monitor both goodwill and indefinite-lived intangible assets for any indication of events which might require additional testing before the next annual impairment test and could result in material impairment charges.

EQUITY INVESTMENTS

EQUITY INVESTMENTS	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
EQUITY INVESTMENTS	EQUITY INVESTMENTS Eastman owns a 50 percent or less interest in joint ventures which are accounted for under the equity method. These include a 45 percent interest in a joint venture with China National Tobacco Corporation that manufactures acetate tow in Hefei, China. The Company owns a 50 percent interest in a joint venture that has a manufacturing facility in Nanjing, China. The Nanjing facility produces Eastotac ™

PAYABLES AND OTHER CURRENT LIAB

PAYABLES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
PAYABLES AND OTHER CURRENT LIABILITIES	PAYABLES AND OTHER CURRENT LIABILITIES December 31, (Dollars in millions) 2021 2020 Trade creditors $ 1,228 $ 799 Accrued payrolls, vacation, and variable-incentive compensation 311 228 Accrued taxes 138 178 Post-employment obligations 70 138 Dividends payable to stockholders 101 94 Other 285 252 Total payables and other current liabilities $ 2,133 $ 1,689 The "Other" above consists primarily of accruals for the current portion of interest payable, operating lease liabilities, environmental liabilities, and miscellaneous accruals.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	INCOME TAXES Components of earnings before income taxes and the provision for U.S. and other income taxes from operations follow: For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings before income taxes United States $ 645 $ 164 $ 454 Outside the United States 437 366 448 Total $ 1,082 $ 530 $ 902 Provision for income taxes United States Federal Current $ 114 $ 70 $ 55 Deferred 18 (96) 19 Outside the United States Current 115 77 62 Deferred (42) (14) (32) State and other Current 24 5 — Deferred (14) (1) 36 Total $ 215 $ 41 $ 140 The following represents the deferred tax (benefit) charge recorded as a component of "Accumulated other comprehensive income (loss)" ("AOCI") in the Consolidated Statements of Financial Position: For years ended December 31, (Dollars in millions) 2021 2020 2019 Defined benefit pension and other postretirement benefit plans $ (10) $ (7) $ (10) Derivatives and hedging 21 (4) (2) Total $ 11 $ (11) $ (12) Total income tax expense (benefit) included in the consolidated financial statements was composed of the following: For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings before income taxes $ 215 $ 41 $ 140 Other comprehensive income 11 (11) (12) Total $ 226 $ 30 $ 128 Differences between the provision for income taxes and income taxes computed using the U.S. Federal statutory income tax rate follow: For years ended December 31, (Dollars in millions) 2021 2020 2019 Amount computed using the statutory rate $ 225 $ 109 $ 189 State income taxes, net (4) 2 36 Foreign rate variance (28) (49) (68) Change in reserves for tax contingencies (39) 4 36 General business credits (21) (39) (52) U.S. tax on foreign earnings, net of credits 2 13 (17) Divestiture 89 — — Tax law changes and tax loss from outside-U.S. entity reorganizations (15) — 7 Other 6 1 9 Provision for income taxes $ 215 $ 41 $ 140 Effective income tax rate 20 % 8 % 16 % The 2021 effective tax rate includes a $78 million decrease to the provision for income taxes primarily related to previously unrecognized tax positions resulting from finalization of prior years' income tax audits, partially offset by current year increases. Additionally, the 2021 effective tax rate includes impacts of the divestiture of rubber additives, including an increase to the provision for income taxes related to non-deductible losses partially offset by a decrease to the provision for income taxes from the revaluation of deferred tax liabilities. The 2020 effective tax rate includes a $27 million decrease to the provision for income taxes as a result of a decrease in previously unrecognized tax positions and a $7 million decrease to the provision for income taxes related to adjustments to certain prior year tax returns. The 2019 effective tax rate includes a $7 million increase to the provision for income taxes resulting from adjustments to the net tax benefit recognized in fourth quarter 2017 resulting from tax law changes, primarily the 2017 Tax Cuts and Jobs Act (the "Tax Reform Act"). The 2019 effective tax rate also includes adjustments to the tax provision to reflect finalization of prior year's income tax returns and an increase to state income taxes related to additional valuation allowance provided against state income tax credits. Income tax incentives, in the form of tax holidays, have been granted to the Company in certain jurisdictions to attract investment and encourage industrial development. The expiration of these tax holidays varies by country. The tax holidays are conditional on the Company meeting certain requirements, including employment and investment thresholds; determination of compliance with these conditions may be subject to challenge by tax authorities in those jurisdictions. No individual tax holiday had a material impact to the Company's earnings in 2021, 2020, or 2019. The significant components of deferred tax assets and liabilities follow: December 31, (Dollars in millions) 2021 2020 Deferred tax assets Post-employment obligations $ 176 $ 280 Net operating loss carryforwards 637 619 Tax credit carryforwards 212 216 Environmental contingencies 67 68 Unrealized derivative loss 1 22 Other 223 213 Total deferred tax assets 1,316 1,418 Less: Valuation allowance 339 393 Deferred tax assets less valuation allowance $ 977 $ 1,025 Deferred tax liabilities Property, plant, and equipment $ (843) $ (893) Intangible assets (288) (388) Investments (369) (305) Other (171) (175) Total deferred tax liabilities $ (1,671) $ (1,761) Net deferred tax liabilities $ (694) $ (736) As recorded in the Consolidated Statements of Financial Position: Other noncurrent assets $ 116 $ 112 Deferred income tax liabilities (810) (848) Net deferred tax liabilities $ (694) $ (736) All foreign earnings, with the exception of short-term liquid assets on certain foreign subsidiaries, including basis differences, continue to be considered indefinitely reinvested. As of December 31, 2021, unremitted earnings of subsidiaries outside the U.S. totaled approximately $2.2 billion of which a substantial portion has already been subject to U.S. tax. The Company has not determined the deferred tax liability associated with these unremitted earnings and basis differences, as such determination is not practicable. For certain consolidated foreign subsidiaries, income and losses directly flow through to taxable income in the U.S. These entities are also subject to taxation in the foreign tax jurisdictions. Net operating loss carryforwards exist to offset future taxable income in foreign tax jurisdictions and valuation allowances are provided to reduce related deferred tax assets if it is more likely than not that this benefit will not be realized. Changes in the estimated realizable amount of deferred tax assets associated with net operating losses for these entities could result in changes in the deferred tax asset valuation allowance in the foreign tax jurisdiction. At the same time, because these entities are also subject to tax in the U.S., a deferred tax liability for the expected future taxable income will be established concurrently. Therefore, the impact of any reversal of valuation allowances on consolidated income tax expense will be only to the extent that there are differences between the U.S. statutory tax rate and the tax rate in the foreign jurisdiction. A valuation allowance of $25 million at December 31, 2021 has been provided against the deferred tax asset resulting from these operating loss carryforwards. At December 31, 2021, foreign net operating loss carryforwards totaled $2.3 billion. Of this total, $800 million will expire in 1 to 20 years and $1.5 billion have no expiration date. A valuation allowance of approximately $175 million has been provided against such net operating loss carryforwards. At December 31, 2021, there were no federal net operating loss carryforwards available to offset future taxable income. At December 31, 2021, foreign tax credit carryforwards of approximately $54 million were available to reduce possible future U.S. income taxes and which expire from 2022 to 2031. As a result of the Tax Reform Act, the Company may no longer be able to utilize certain U.S. foreign tax credit carryforwards. A valuation allowance of $36 million has been established on a portion of deferred tax assets as of December 31, 2021. At December 31, 2021, a partial valuation allowance of $55 million has been provided against state tax credits that the Company may not be able to utilize. A partial valuation allowance of $46 million has been established for the Solutia, Inc. ("Solutia") state net operating loss carryforwards. The valuation allowance will be retained until there is sufficient positive evidence to conclude that it is more likely than not that the deferred tax assets will be realized, or the related statute expires. Amounts due to and from tax authorities as recorded in the Consolidated Statements of Financial Position: December 31, (Dollars in millions) 2021 2020 Miscellaneous receivables $ 173 $ 311 Payables and other current liabilities $ 68 $ 147 Other long-term liabilities 130 83 Total income taxes payable $ 198 $ 230 A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: (Dollars in millions) 2021 2020 2019 Balance at January 1 $ 257 $ 202 $ 182 Adjustments based on tax positions related to current year 6 14 25 Adjustments based on tax positions related to prior years 2 63 (3) Lapse of statute of limitations (45) (22) (2) Settlements (20) — — Balance at December 31 (1) $ 200 $ 257 $ 202 (1) Approximately $195 million of the unrecognized tax benefits as of December 31, 2021, would, if recognized, impact the Company's effective tax rate. A reconciliation of the beginning and ending amounts of accrued interest related to unrecognized tax positions is as follows: (Dollars in millions) 2021 2020 2019 Balance at January 1 $ 13 $ 13 $ 10 Expense for interest, net of tax 9 5 5 Income for interest, net of tax (9) (5) (2) Balance at December 31 $ 13 $ 13 $ 13 Accrued penalties related to unrecognized tax positions were immaterial as of December 31, 2021, 2020, and 2019. Eastman files federal income tax returns in the U.S. and income tax returns in various state and foreign jurisdictions. The Company is no longer subject to U.S. federal income tax examinations by tax authorities for years before 2017. With few exceptions, Eastman is no longer subject to state and local income tax examinations by tax authorities for years before 2015. Solutia and related subsidiaries are no longer subject to state and local income tax examinations for years before 2002. With few exceptions, the Company is no longer subject to foreign income tax examinations by tax authorities for tax years before 2015. It is reasonably possible that, as a result of the resolution of federal, state, and foreign examinations and appeals, and the expiration of various statutes of limitation, unrecognized tax benefits could decrease within the next twelve months by up to $20 million.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS December 31, (Dollars in millions) 2021 2020 Borrowings consisted of: 3.5% notes due December 2021 $ — $ 299 3.6% notes due August 2022 747 744 1.50% notes due May 2023 (1) 850 919 7 1/4% debentures due January 2024 198 198 7 5/8% debentures due June 2024 43 43 3.8% notes due March 2025 698 701 1.875% notes due November 2026 (1) 565 609 7.60% debentures due February 2027 195 195 4.5% notes due December 2028 494 493 4.8% notes due September 2042 494 493 4.65% notes due October 2044 875 874 Commercial paper and short-term borrowings — 50 Total borrowings 5,159 5,618 Borrowings due within one year 747 349 Long-term borrowings $ 4,412 $ 5,269 (1) The carrying value of the euro-denominated 1.50% notes due May 2023 and 1.875% notes due November 2026 will fluctuate with changes in the euro exchange rate. The carrying value of these euro-denominated borrowings have been designated as non-derivative net investment hedges of a portion of the Company's net investments in euro functional-currency denominated subsidiaries to offset foreign currency fluctuations. In fourth quarter 2021, the Company repaid the 3.5% notes due December 2021 ($300 million principal) using available cash. There were no debt extinguishment costs associated with the repayment of this debt. The total consideration for this redemption is reported under financing activities on the Consolidated Statement of Cash Flows. In fourth quarter 2020, the Company repaid the 4.5% notes due January 2021 ($185 million principal) using available cash. There were no material debt extinguishment costs associated with the early repayment of this debt. The total consideration for this redemption is reported under financing activities on the Consolidated Statement of Cash Flows. Loan Agreement, Credit Facility, and Commercial Paper Borrowings In second quarter 2020, the Company borrowed $250 million under a new 364-Day Term Loan Credit Agreement (the "Term Loan") as a precautionary measure due to increased financial market volatility, particularly in the availability and terms of commercial paper, resulting from COVID-19. In third quarter 2020, the Term Loan was repaid using available cash. The early repayment resulted in a charge of $1 million for early debt extinguishment costs which was primarily attributable to related unamortized issuance costs. The Company has access to a $1.50 billion revolving credit agreement (the "Credit Facility") that was amended and restated in December 2021. The amendments include the addition of sustainability-linked pricing terms and extending the maturity to December 2026. This resulted in a charge of $1 million for early debt extinguishment costs which was attributable to unamortized fees. 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. The Credit Facility provides available liquidity for general corporate purposes and supports commercial paper borrowings. Commercial paper borrowings are classified as short-term. At December 31, 2021 and 2020, the Company had no outstanding borrowings under the Credit Facility. At December 31, 2021, the Company had no outstanding commercial paper borrowings. At December 31, 2020, the Company's commercial paper borrowings were $50 million with a weighted average interest rate of 0.25 percent. The Credit Facility contains customary covenants, including requirements to maintain certain financial ratios, that determine the events of default, amounts available, and terms of borrowings. The Company was in compliance with all applicable covenants at both December 31, 2021 and 2020. Fair Value of Borrowings Eastman has classified its total borrowings at December 31, 2021 and 2020 under the fair value hierarchy as defined in the accounting policies in Note 1, "Significant Accounting Policies". The fair value for fixed-rate debt securities is based on quoted market prices for the same or similar debt instruments and is classified as Level 2. The fair value for the Company's other borrowings primarily under the commercial paper and receivables facility equals the carrying value and is classified as Level 2. At December 31, 2021 and 2020, the fair value of total borrowings was $5,737 million and $6,449 million, respectively. The Company had no borrowings classified as Level 1 or Level 3 as of December 31, 2021 and 2020.

DERIVATIVE AND NON-DERIVATIVE F

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Overview of Hedging Programs Eastman is exposed to market risks, such as changes in foreign currency exchange rates, commodity prices, and interest rates. To mitigate these market risks and their effects on the cash flows of the underlying transactions and investments in foreign subsidiaries, the Company uses various derivative and non-derivative financial instruments, when appropriate, in accordance with the Company's hedging strategy and policies. Designation is performed on a specific exposure basis to support hedge accounting. The Company does not enter into derivative transactions for speculative purposes. 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 are attributable to a particular risk. The derivative instruments that are designated and qualify as a cash flow hedge are reported on the balance sheet at fair value and the changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the anticipated cash flows of the underlying exposures being hedged. The change in the hedge instrument is reported as a component of AOCI located in the Consolidated Statements of Financial Position and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Cash flows from cash flow hedges are classified as operating activities in the Consolidated Statements of Cash Flows. Foreign Currency Exchange Rate Hedging Eastman manufactures and sells its products in a number of countries throughout the world and, as a result, is exposed to changes in foreign currency exchange rates. To manage the volatility relating to these exposures, the Company nets the exposures on a consolidated basis to take advantage of natural offsets. To manage the remaining exposure, the Company enters into currency option and forward cash flow hedges to hedge probable anticipated, but not yet committed, export sales and purchase transactions expected within a rolling three year period and denominated in foreign currencies (principally the euro). Additionally, the Company, from time to time, enters into forward exchange contract cash flow hedges to hedge certain firm commitments denominated in foreign currencies. Commodity Hedging Certain raw material and energy sources used by Eastman, as well as sales of certain commodity products by the Company, are subject to price volatility caused by weather, supply and demand conditions, economic variables and other unpredictable factors. This volatility is primarily related to the market pricing of benzene, ethane, ethylene, natural gas, paraxylene, and propane. In order to mitigate expected fluctuations in market prices, from time to time, the Company enters into option and forward contracts and designates these contracts as cash flow hedges. The Company currently hedges commodity price risks using derivative financial instrument transactions within a rolling three year period. The Company weights its hedge portfolio more heavily in the first year with declining coverage over the remaining periods. Interest Rate Hedging Eastman's policy is to manage interest expense using a mix of fixed and variable rate debt. To manage interest rate risk effectively, the Company, from time to time, enters into cash flow interest rate derivative instruments, primarily forward starting swaps and treasury locks, to hedge the Company's exposure to movements in interest rates prior to anticipated debt offerings. These instruments are designated as cash flow hedges. In first, second, and third quarters 2020, Eastman entered into forward-starting interest rate swaps with a notional amount of $25 million in each period to mitigate the risk of variability in interest rates for an expected long-term debt issuance by August 2022. These swaps were designated as cash flow hedges and will be settled upon debt issuance. The total notional for outstanding forward starting swaps as of December 31, 2021 was $75 million. 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. The derivative instruments that are designated and qualify as fair value hedges are reported as "Long-term borrowings" on the Consolidated Statements of Financial Position at fair value and the changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the anticipated fair value of the underlying exposures being hedged. The net of the change in the hedge instrument and item being hedged for qualifying fair value hedges is recognized in earnings in the same period or periods during which the hedged transaction affects earnings. Cash flows from fair value hedges are classified as operating activities in the Consolidated Statements of Cash Flows. Interest Rate Hedging Eastman's policy is to manage interest expense using a mix of fixed and variable rate debt. To manage the Company's mix of fixed and variable rate debt effectively, from time to time, the Company enters into interest rate swaps in which the Company agrees to exchange the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount. These swaps are designated as hedges of the fair value of the underlying debt obligations and the interest rate differential is reflected as an adjustment to interest expense over the life of the swaps. Net Investment Hedges Net investment hedges are defined as derivative or non-derivative instruments designated as and used to hedge the foreign currency exposure of the net investment in certain foreign operations. The net of the change in the hedge instrument and item being hedged for qualifying net investment hedges is reported as a component of the "Cumulative Translation Adjustment" ("CTA") within AOCI located in the Consolidated Statements of Financial Position. Cash flows from the CTA component are classified as operating activities in the Consolidated Statements of Cash Flows. Recognition in earnings of amounts previously recognized in CTA is limited to circumstances such as complete or substantially complete liquidation of the net investment in the hedged foreign operation. In the event of a complete or substantially complete liquidation of the net investment, cash flows from net investment hedges are classified as investing activities in the Consolidated Statements of Cash Flows. For derivative cross-currency interest rate swap net investment hedges, gains and losses representing hedge components excluded from the assessment of effectiveness are recognized in CTA within AOCI and recognized in earnings through the periodic swap interest accruals. The cross-currency interest rate swaps designated as net investment hedges are included as part of "Other long-term liabilities" or "Other noncurrent assets" within the Consolidated Statements of Financial Position. Cash flows from excluded components are classified as operating activities in the Consolidated Statements of Cash Flows. In September 2020, the Company entered into fixed-to-fixed cross-currency swaps and designated these swaps to hedge a portion of its net investment in a euro functional currency denominated subsidiary against foreign currency fluctuations. These contracts involve the exchange of fixed U.S. dollars with fixed euro interest payments periodically over the life of the contracts and an exchange of the notional amounts at maturity. The fixed-to-fixed cross-currency swaps include €152 million ($180 million) maturing December 2028. Summary of Financial Position and Financial Performance of Hedging Instruments The following table presents the notional amounts outstanding at December 31, 2021 and 2020 associated with Eastman's hedging programs. Notional Outstanding December 31, 2021 December 31, 2020 Derivatives designated as cash flow hedges: Foreign Exchange Forward and Option Contracts (in millions) EUR/USD (in EUR) €429 €521 Commodity Forward and Collar Contracts Feedstock (in million barrels) 1 — Energy (in million british thermal units) 13 17 Interest rate swaps for the future issuance of debt (in millions) $75 $75 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swaps (in millions) $75 $75 Derivatives designated as net investment hedges: Cross-currency interest rate swaps (in millions) EUR/USD (in EUR) €853 €853 Non-derivatives designated as net investment hedges: Foreign Currency Net Investment Hedges (in millions) EUR/USD (in EUR) €1,246 €1,245 Fair Value Measurements For additional information on fair value measurement, see Note 1, "Significant Accounting Policies". All the Company's derivative assets and liabilities are currently classified as Level 2. Level 2 fair value is based on estimates using standard pricing models. These standard pricing models use inputs that 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. The Company had no derivatives classified as Level 1 or Level 3 as of December 31, 2021 or December 31, 2020. Counterparties to these derivative contracts are highly rated financial institutions which the Company believes carry minimal risk of nonperformance and the Company diversifies its positions among such counterparties to reduce its exposure to counterparty risk and credit losses. The Company monitors the creditworthiness of its counterparties on an ongoing basis. The Company did not realize a credit loss during the years ended December 31, 2021 or 2020. All 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 in 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 does not have any cash collateral due under such agreements. The Company presents derivative contracts on a gross basis within the Consolidated Statements of Financial Position. The following table presents the financial assets and liabilities valued on a recurring and gross basis and includes where the financial assets and liabilities are located within the Consolidated Statements of Financial Position as of December 31, 2021 and 2020. The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis (Dollars in millions) Derivative Type Statements of Financial December 31, 2021 December 31, 2020 Derivatives designated as cash flow hedges: Commodity contracts Other current assets $ 16 $ 1 Commodity contracts Other noncurrent assets 2 — Foreign exchange contracts Other current assets 12 — Foreign exchange contracts Other noncurrent assets 6 — Forward starting interest rate swap contracts Other noncurrent assets 5 1 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Other current assets 1 1 Fixed-for-floating interest rate swap Other noncurrent assets 1 4 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other current assets 20 — Cross-currency interest rate swaps Other noncurrent assets 35 40 Total Derivative Assets $ 98 $ 47 Derivatives designated as cash flow hedges: Commodity contracts Payables and other current liabilities $ 1 $ 6 Commodity contracts Other long-term liabilities 1 — Foreign exchange contracts Payables and other current liabilities 1 21 Foreign exchange contracts Other long-term liabilities — 14 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other long-term liabilities 5 51 Total Derivative Liabilities $ 8 $ 92 Total Net Derivative Assets (Liabilities) $ 90 $ (45) In addition to the fair value associated with derivative instruments designated as cash flow hedges, fair value hedges, and net investment hedges noted in the table above, the Company had a carrying value of $1.4 billion and $1.5 billion associated with non-derivative instruments designated as foreign currency net investment hedges as of December 31, 2021 and 2020, respectively. The designated foreign currency-denominated borrowings are included as part of "Long-term borrowings" within the Consolidated Statements of Financial Position. As of December 31, 2021 and 2020, the following amounts were included within the Consolidated Statements of Financial Position related to cumulative basis adjustments for fair value hedges. (Dollars in millions) Carrying amount of the hedged liabilities Cumulative amount of fair value hedging loss adjustment included in the carrying amount of the hedged liability (1) Line item in the Consolidated Statements of Financial Position in which the hedged item is included December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Borrowings due within one year $ 697 $ — $ (2) $ — Long-term borrowings 76 772 1 (1) (1) As December 31, 2021 and 2020, losses of $2 million and $5 million, respectively, relate to hedged liabilities for which hedge accounting has been discontinued. The following table presents the effect of the Company's hedging instruments on Other comprehensive income (loss), net of tax ("OCI") and financial performance for the twelve months ended December 31, 2021 and 2020: (Dollars in millions) Change in amount of after tax gain/(loss) recognized in OCI on Derivatives Pre-tax amount of gain/(loss) reclassified from AOCI into income December 31, December 31, Hedging Relationships 2021 2020 2021 2020 Derivatives in cash flow hedging relationships: Commodity contracts $ 15 $ 17 $ 20 $ (31) Foreign exchange contracts 39 (36) (7) 9 Forward starting interest rate and treasury lock swap contracts 9 8 (9) (9) Non-derivatives in net investment hedging relationships (pre-tax): Net investment hedges 116 (130) — — Derivatives in net investment hedging relationships (pre-tax): Cross-currency interest rate swaps 74 (88) — — Cross-currency interest rate swaps excluded component (12) 10 — — The following table presents the effect of fair value and cash flow hedge accounting on the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for 2021 and 2020. Location and Amount of Gain or (Loss) Recognized in Earnings on Fair Value and Cash Flow Hedging Relationships Twelve Months 2021 2020 (Dollars in millions) Sales Cost of Sales Net interest expense Sales Cost of Sales Net interest expense Total amounts of income and expense line items presented in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized $ 10,476 $ 7,976 $ 198 $ 8,473 $ 6,498 $ 210 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships: Interest contracts (fixed-for-floating interest rate swaps): Hedged items 2 1 Derivatives designated as hedging instruments (2) (1) Gain or (loss) on cash flow hedging relationships: Interest contracts (forward starting interest rate and treasury lock swap contracts): Amount reclassified from AOCI into earnings (9) (9) Commodity Contracts: Amount reclassified from AOCI into earnings 20 (31) Foreign Exchange Contracts: Amount reclassified from AOCI into earnings (7) 9 The Company enters into foreign exchange derivatives denominated in multiple currencies which are transacted and settled in the same quarter. These derivatives are not designated as hedges due to the short-term nature and the gains or losses on these derivatives are marked-to-market in the line item "Other (income) charges, net" of the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. The Company recognized no gain or loss in 2021 and a net loss of $1 million in 2020 on these derivatives. Pre-tax monetized positions and MTM gains and losses from raw materials and energy, currency, and certain interest rate hedges that were included in AOCI included losses of $7 million at December 31, 2021 and losses of $270 million at December 31, 2020. Losses in AOCI decreased in 2021 compared to 2020 primarily as a result of an decrease in foreign currency exchange rates, particularly the euro. If realized, approximately $20 million in pre-tax gains will be reclassified into earnings during the next 12 months.

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS As described below, Eastman offers various postretirement benefits to its employees. Defined Contribution Plans Eastman sponsors a defined contribution employee stock ownership plan (the "ESOP"), which is a component of the Eastman Investment Plan and Employee Stock Ownership Plan ("EIP/ESOP"), under Section 401(a) of the Internal Revenue Code. Eastman made a contribution in February 2022 to the EIP/ESOP for substantially all U.S. employees equal to 5 percent of their eligible compensation for the 2021 plan year. Employees may allocate contributions to other investment funds within the EIP from the ESOP at any time without restrictions. Allocated shares in the ESOP totaled 1,909,362; 1,997,587; and 2,076,203 shares as of December 31, 2021, 2020, and 2019, respectively. Dividends on shares held by the EIP/ESOP are charged to retained earnings. All shares held by the EIP/ESOP are treated as outstanding in computing earnings per share ("EPS"). In 2006, the Company amended its EIP/ESOP to provide a Company match of 50 percent of the first 7 percent of an employee's compensation contributed to the plan for employees who are hired on or after January 1, 2007. Employees who are hired on or after January 1, 2007, are also eligible for the contribution to the ESOP as described above. Charges for domestic contributions to the EIP/ESOP were $73 million, $67 million, and $68 million for 2021, 2020, and 2019, respectively. Defined Benefit Pension Plans and Other Postretirement Benefit Plans Pension Plans Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits. Effective January 1, 2000, the Company's Eastman Retirement Assistance Plan, a U.S. defined benefit pension plan, was amended. Employees' accrued pension benefits earned prior to January 1, 2000 are calculated based on previous plan provisions using the employee's age, years of service, and final average compensation as defined in the plans. The amended plan uses a pension equity formula to calculate an employee's retirement benefits from January 1, 2000 forward. Benefits payable will be the combined pre-2000 and post-1999 benefits. Employees hired on or after January 1, 2007 are not eligible to participate in Eastman's U.S. defined benefit pension plans. Benefits are paid to employees from trust funds. Contributions to the trust funds are made as permitted by laws and regulations. The pension trust funds do not directly own any of the Company's common stock. Pension coverage for employees of Eastman's non-U.S. operations is provided, to the extent deemed appropriate, through separate plans. The Company systematically provides for obligations under such plans by depositing funds with trustees, under insurance policies, or by book reserves. Other Postretirement Benefit Plans Under its other postretirement benefit plans in the U.S., Eastman provides life insurance for eligible retirees hired prior to January 1, 2007. Eastman provided a subsidy for pre-Medicare health care and dental benefits to eligible retirees hired prior to January 1, 2007 that ended on December 31, 2021. Company funding is also provided for eligible Medicare retirees hired prior to January 1, 2007 with a health reimbursement arrangement. A few of the Company's non-U.S. operations have supplemental health benefit plans for certain retirees, the cost of which is not significant to the Company. Below is a summary balance sheet of the change in plan assets during 2021 and 2020, the funded status of the plans and amounts recognized in the Consolidated Statements of Financial Position. Summary of Changes Pension Plans Postretirement Benefit Plans 2021 2020 2021 2020 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. Change in projected benefit obligation: Benefit obligation, beginning of year $ 2,050 $ 1,089 $ 2,067 $ 972 $ 745 $ 716 Service cost 26 19 25 17 — — Interest cost 37 12 57 15 12 19 Actuarial (gain) loss (49) (68) 203 66 (40) 57 Settlement (6) — (122) (6) — — Divestitures — (32) — — (2) — Plan amendments and other — — — (12) — — Plan participants' contributions — 1 — 1 9 10 Effect of currency exchange — (43) — 61 — — Federal subsidy on benefits paid — — — — 1 1 Benefits paid (166) (30) (180) (25) (60) (58) Benefit obligation, end of year $ 1,892 $ 948 $ 2,050 $ 1,089 $ 665 $ 745 Change in plan assets: Fair value of plan assets, beginning of year $ 1,798 $ 938 $ 1,919 $ 820 $ 144 $ 139 Actual return on plan assets 247 31 175 72 7 18 Effect of currency exchange — (39) — 54 — — Company contributions 4 23 6 22 40 39 Reserve for third party contributions — — — — (7) (5) Plan participants' contributions — 1 — 1 9 10 Benefits paid (166) (30) (180) (25) (60) (58) Federal subsidy on benefits paid — — — — 1 1 Settlements (6) — (122) (6) — — Fair value of plan assets, end of year $ 1,877 $ 924 $ 1,798 $ 938 $ 134 $ 144 Funded status at end of year $ (15) $ (24) $ (252) $ (151) $ (531) $ (601) Amounts recognized in the Consolidated Statements of Financial Position consist of: Other noncurrent assets $ 41 $ 42 $ — $ 1 $ 62 $ 57 Current liabilities (3) — (3) (1) (38) (46) Post-employment obligations (53) (66) (249) (151) (555) (612) Net amount recognized, end of year $ (15) $ (24) $ (252) $ (151) $ (531) $ (601) Accumulated benefit obligation $ 1,803 $ 910 $ 1,979 $ 1,036 Amounts recognized in accumulated other comprehensive income consist of: Prior service (credit) cost $ 1 $ (10) $ 1 $ (11) $ (68) $ (105) Actuarial gains in the projected benefit obligations for 2021 were primarily due to higher discount rates and higher return on plan assets. Actuarial losses in the projected benefit obligations for 2020 were primarily due to lower discount rates. In fourth quarter 2020, the Company settled approximately $110 million of one of the U.S. defined benefit pension plans' obligation to an insurer through the purchase of a nonparticipating group annuity contract. In addition, there were settlements for several pension plans where lump sum payments exceeded the sum of the service and interest cost components of net periodic benefit cost of the respective plan for the year. In 2020, the Company had a plan amendment that changed benefits provided by a Netherlands defined benefit pension plan which resulted in a remeasurement of the plan's obligation. The remeasurement resulted in a pre-tax reduction in the projected benefit obligation of $12 million which is being amortized as a prior service from accumulated other comprehensive income over approximately 13 years. Information for pension plans with projected benefit obligations in excess of plan assets: (Dollars in millions) 2021 2020 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation $ 175 $ 288 $ 2,050 $ 769 Fair value of plan assets 119 222 1,798 617 Information for pension plans with accumulated benefit obligations in excess of plan assets: (Dollars in millions) 2021 2020 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation $ 161 $ 272 $ 1,979 $ 693 Fair value of plan assets 119 222 1,798 574 Postretirement benefit plans with accumulated benefit obligations in excess of plan assets are $592 million and $658 million at December 31, 2021 and 2020, respectively. The plans have no assets. Summary of Benefit Costs and Other Amounts Recognized in Other Comprehensive Income Pension Plans Postretirement Benefit Plans 2021 2020 2019 2021 2020 2019 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Components of net periodic benefit (credit) cost: Service cost $ 26 $ 19 $ 25 $ 17 $ 27 $ 14 $ — $ — $ — Interest cost 37 12 57 15 76 20 12 19 25 Expected return on plan assets (126) (37) (135) (34) (128) (32) (5) (5) (5) Amortization of: Prior service (credit) cost — (1) 1 (1) — — (37) (38) (39) Mark-to-market pension and other postretirement benefits loss (gain), net (170) (62) 163 28 39 43 (35) 49 61 Net periodic benefit (credit) cost $ (233) $ (69) $ 111 $ 25 $ 14 $ 45 $ (65) $ 25 $ 42 Other changes in plan assets and benefit obligations recognized in other comprehensive income: Current year prior service credit (cost) $ — $ — $ — $ 12 $ — $ — $ — $ — $ — Amortization of: Prior service (credit) cost — (1) 1 (1) — — (37) (38) (39) Total $ — $ (1) $ 1 $ 11 $ — $ — $ (37) $ (38) $ (39) Plan Assumptions The assumptions used to develop the projected benefit obligation for Eastman's significant U.S. and non-U.S. defined benefit pension plans and U.S. postretirement benefit plans are provided in the following tables. Pension Plans Postretirement Benefit Plans 2021 2020 2019 2021 2020 2019 Weighted-average assumptions used to determine benefit obligations for years ended December 31: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Discount rate 2.88 % 1.57 % 2.48 % 1.08 % 3.25 % 1.56 % 2.83 % 2.38 % 3.21 % Interest crediting rate 5.50 % N/A 5.50 % N/A 5.52 % N/A N/A N/A N/A Rate of compensation increase 3.00 % 3.00 % 2.75 % 2.94 % 3.25 % 2.94 % N/A N/A 3.25 % Health care cost trend Initial 6.00 % 6.25 % 6.50 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2026 2026 2026 Weighted-average assumptions used to determine net periodic cost for years ended December 31: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Discount rate 2.48 % 1.08 % 3.25 % 1.56 % 4.29 % 2.35 % 2.39 % 3.21 % 4.26 % Discount rate for service cost 2.57 % 1.08 % 3.31 % 1.56 % 4.32 % 2.35 % 1.90 % 2.92 % 4.05 % Discount rate for interest cost 1.79 % 1.08 % 2.83 % 1.56 % 3.96 % 2.35 % 1.74 % 2.80 % 3.93 % Expected return on assets 7.29 % 4.04 % 7.37 % 4.26 % 7.43 % 4.49 % 3.75 % 3.75 % 3.75 % Rate of compensation increase 2.75 % 2.94 % 3.25 % 2.94 % 3.25 % 2.94 % N/A 3.25 % 3.25 % Interest crediting rate 5.50 % N/A 5.52 % N/A 5.54 % N/A N/A N/A N/A Health care cost trend Initial 6.25 % 6.50 % 6.50 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2026 2026 2025 The Company calculates service and interest cost components of net periodic benefit costs for its significant defined benefit pension and other postretirement benefit plans by applying the specific spot rates along the yield curve to the plans' projected cash flows. The fair value of plan assets for the U.S. pension plans at December 31, 2021 and 2020 was $1.9 billion and $1.8 billion, respectively, while the fair value of plan assets at December 31, 2021 and 2020 for non-U.S. pension plans was $924 million and $938 million, respectively. At December 31, 2021 and 2020, the expected weighted-average long-term rate of return on U.S. pension plan assets was 7.07 percent and 7.29 percent, respectively. The expected weighted-average long-term rate of return on non-U.S. pension plans assets was 3.81 percent and 4.04 percent at December 31, 2021 and 2020, respectively. Plan Assets The following tables reflect the fair value of the defined benefit pension plans assets. (Dollars in millions) Fair Value Measurements at December 31, 2021 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Pension Assets: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Cash and Cash Equivalents (1) $ 45 $ 37 $ 45 $ 37 $ — $ — $ — $ — Public Equity - United States (2) 3 — 3 — — — — — Other Investments (3) — 59 — — — — — 59 Total Assets at Fair Value $ 48 $ 96 $ 48 $ 37 $ — $ — $ — $ 59 Investments Measured at Net Asset Value (4) 1,829 828 Total Assets $ 1,877 $ 924 (Dollars in millions) Fair Value Measurements at December 31, 2020 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Pension Assets: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Cash and Cash Equivalents (1) $ 47 $ 103 $ 47 $ 103 $ — $ — $ — $ — Public Equity - United States (2) 1 — 1 — — — — — Other Investments (3) — 68 — — — — — 68 Total Assets at Fair Value $ 48 $ 171 $ 48 $ 103 $ — $ — $ — $ 68 Investments Measured at Net Asset Value (4) 1,750 767 Total Assets $ 1,798 $ 938 (1) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts. (2) Public Equity - United States: Common stock equity securities which are primarily valued using a market approach based on the quoted market prices. (3) Other Investments: Primarily consist of insurance contracts which are generally valued using a crediting rate that approximates market returns and investments in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques. (4) Investments Measured at Net Asset Value: The underlying debt, public equity, and public real asset investments in this category are generally held in common trust funds, which are either actively or passively managed investment vehicles, that are valued at the net asset value per unit/share multiplied by the number of units/shares held as of the measurement date. The other alternative investments in this category are valued under the practical expedient method which is based on the most recently reported net asset value provided by the management of each private investment fund, adjusted as appropriate, for any lag between the date of the financial reports and the measurement date. The following tables reflect the fair value of the postretirement benefit plan assets. The postretirement benefit plan is for the voluntary employees' beneficiary association ("VEBA") trust the Company assumed as part of the Solutia acquisition. (Dollars in millions) Fair Value Measurements at Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Cash and Cash Equivalents (1) $ — $ — $ — $ — Debt (2) : Fixed Income (U.S.) 79 — 79 — Fixed Income (Non-U.S.) 29 — 29 — Total $ 108 $ — $ 108 $ — (Dollars in millions) Fair Value Measurements at Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Cash & Cash Equivalents (1) $ 1 $ 1 $ — $ — Debt (2) : Fixed Income (U.S.) 89 — 89 — Fixed Income (Non-U.S.) 25 — 25 — Total $ 115 $ 1 $ 114 $ — (1) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts. (2) Debt: The fixed income securities are primarily valued upon a market approach, using matrix pricing and considering a security's relationship to other securities for which quoted prices in an active market may be available, or an income approach, converting future cash flows to a single present value amount. Inputs used in developing fair value estimates include reported trades, broker quotes, benchmark yields, and base spreads. The Company valued assets with unobservable inputs (Level 3), primarily insurance contracts, using a crediting rate that approximates market returns and investments in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques. Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Other Investments (1) (Dollars in millions) Non-U.S. Pension Plans Balance at December 31, 2019 $ 57 Unrealized gains 9 Purchases, issuances, sales, and settlements 2 Balance at December 31, 2020 68 Unrealized losses (9) Balance at December 31, 2021 $ 59 (1) Primarily consists of insurance contracts. The following table reflects the target allocation for the Company's U.S. and non-U.S. pension and postretirement benefit plans assets for 2022 and the asset allocation at December 31, 2021 and 2020, by asset category. U.S. Pension Plans Non-U.S. Pension Plans Postretirement Benefit Plan 2022 Target Allocation Plan Assets at Plan Assets at 2022 Target Allocation Plan Assets at Plan Assets at 2022 Target Allocation Plan Assets at Plan Assets at Asset category Equity securities 39% 38% 39% 23% 22% 20% —% —% —% Debt securities 42% 43% 43% 59% 59% 57% 100% 100% 100% Real estate 3% 3% 2% 4% 4% 6% —% —% —% Other investments (1) 16% 16% 16% 14% 15% 17% —% —% —% Total 100% 100% 100% 100% 100% 100% 100% 100% 100% (1) U.S. primarily consists of private equity and natural resource and energy related limited partnership investments and public real assets. Non-U.S. primarily consists of annuity contracts and alternative investments. Investment Strategy Eastman's investment strategy for its defined benefit pension plans is to maximize the long-term rate of return on plan assets within an acceptable level of risk in order to meet or exceed the plan's actuarially assumed long-term rate of return and to minimize the cost of providing pension benefits. A periodic asset/liability study is conducted in order to assist in the determination and, if necessary, modification of the appropriate long-term investment policy for the plan. The investment policy establishes a target allocation range for each asset class and the fund is managed within those ranges. The plans use a number of investment approaches including investments in equity, real estate, and fixed income funds in which the underlying securities are marketable in order to achieve this target allocation. The plans also invest in private equity and other funds. Diversification is created through investments across various asset classes, geographies, fund managers, and individual securities. This investment process is designed to provide for a well-diversified portfolio with no significant concentration of risk. The investment process is monitored by an investment committee that includes senior management. Eastman's investment strategy for its VEBA trust is to invest in intermediate-term, well diversified, high quality investment instruments, with a primary objective of capital preservation. The expected rate of return for all plans was determined primarily by modeling the expected long-term rates of return for the categories of investments held by the plans and the targeted allocation percentage against various potential economic scenarios. The Company made no contributions to its U.S. defined benefit pension plans in 2021 or 2020. For 2022 calendar year, there are no minimum required cash contributions for the U.S. defined benefit pension plans under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The estimated future benefit payments, reflecting expected future service, as appropriate, are as follows: Pension Plans Postretirement (Dollars in millions) U.S. Non-U.S. 2022 $ 132 $ 30 $ 46 2023 142 35 47 2024 135 34 47 2025 132 35 46 2026 134 38 46 2027-2031 634 222 214

LEASES AND OTHER COMMITMENTS LE

LEASES AND OTHER COMMITMENTS LEASES AND OTHER COMMITMENTS	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Commitments Disclosure [Text Block]	LEASES AND OTHER COMMITMENTS Leases There are two types of leases: finance and operating. Both types of leases have associated right-to-use assets and lease liabilities that are valued at the net present value of the lease payments and recognized on the Consolidated Statements of Financial Position. The discount rate used in the measurement of a right-to-use asset and lease liability is the rate implicit in the lease whenever that rate is readily determinable. If the rate implicit in the lease is not readily determinable, the collateralized incremental borrowing rate is used. The Company elected the accounting policy not to apply the recognition and measurement requirements to short-term leases with a term of 12 months or less and do not include a bargain purchase option. The Company has operating leases, as a lessee, with customary terms that do not include: significant variable lease payments; significant reasonably certain extensions or options required to be included in the lease term; restrictions; or other covenants for real property, rolling stock, and machinery and equipment. Real property leases primarily consist of office space and rolling stock leases primarily for railcars and fleet vehicles. At December 31, 2021 and 2020, operating right-to-use assets of $ 216 million 185 million As of December 31, 2021, maturities of operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2022 $ 55 2023 44 2024 31 2025 24 2026 18 2027 and beyond 53 Total lease payments 225 Less: amounts of lease payments representing interest 18 Present value of future lease payments 207 Less: current obligations under leases 50 Long-term lease obligations $ 157 As of December 31, 2020, maturities of operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2021 $ 60 2022 44 2023 31 2024 18 2025 12 2026 and beyond 28 Total lease payments 193 Less: amounts of lease payments representing interest 14 Present value of future lease payments 179 Less: current obligations under leases 56 Long-term lease obligations $ 123 The Company has operating leases, primarily leases for railcars, with terms that require the Company to guarantee a portion of the residual value of the leased assets upon termination of the lease that will expire beginning second quarter 2022. Residual guarantee payments that become probable and estimable are recognized as rent expense over the remaining life of the applicable lease. Management's current expectation is that the likelihood of material residual guarantee payments is remote. Lease costs during the period and other information is provided below: (Dollars in millions) 2021 2020 Lease costs: Operating lease costs $ 71 $ 73 Short-term lease costs 40 37 Sublease income (4) (4) Total $ 107 $ 106 Other operating lease information: Cash paid for amounts included in the measurement of lease liabilities $ 69 $ 72 Right-to-use assets obtained in exchange for new lease liabilities $ 110 $ 55 Weighted-average remaining lease term, in years 6 5 Weighted-average discount rate 2.7 % 3.6 % Debt and Other Commitments Eastman's obligations are summarized in the following table. (Dollars in millions) Payments Due for Period Debt Securities Credit Facilities and Other Interest Payable Purchase Obligations Operating Leases Other Liabilities Total 2022 $ 747 $ — $ 167 $ 164 $ 55 $ 269 $ 1,402 2023 850 — 154 156 44 77 1,281 2024 241 — 135 148 31 87 642 2025 698 — 117 124 24 81 1,044 2026 565 — 106 116 18 84 889 2027 and beyond 2,058 — 1,183 2,436 53 960 6,690 Total $ 5,159 $ — $ 1,862 $ 3,144 $ 225 $ 1,558 $ 11,948 Estimated future payments of debt securities assumes the repayment of principal upon stated maturity, and actual amounts and the timing of such payments may differ materially due to repayment or other changes in the terms of such debt prior to maturity. Eastman had various purchase obligations at December 31, 2021 totaling approximately $3.1 billion over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business. Amounts in other liabilities represent the current estimated cash payments required to be made by the Company primarily for pension and other postretirement benefits, accrued compensation benefits, environmental loss contingency estimates, uncertain tax liabilities, and commodity and foreign exchange hedging in the periods indicated. Due to uncertainties in the timing of the effective settlement of tax positions with respect to taxing authorities, management is unable to determine the timing of payments related to uncertain tax liabilities and these amounts are included in the "2027 and beyond" line item. The amount and timing of pension and other postretirement benefit payments included in other liabilities is dependent upon interest rates, health care cost trends, actual returns on plan assets, retirement and attrition rates of employees, continuation or modification of the benefit plans, and other factors. Such factors can significantly impact the amount and timing of any future contributions by the Company. Excess contributions are periodically made by management in order to keep the plans' funded status above 80 percent under the funding provisions of the Pension Protection Act to avoid partial benefit restrictions on accelerated forms of payment. The Company's U.S. defined benefit pension plans are not currently under any benefit restrictions. See Note 11, "Retirement Plans", for more information regarding pension and other postretirement benefit obligations. The resolution of uncertainties related to environmental matters included in other liabilities may have a material adverse effect on the Company's consolidated results of operations in the period recognized, however, 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, results of operations, or cash flows. See Note 1, "Significant Accounting Policies", for environmental costs, and see Note 13, "Environmental Matters and Asset Retirement Obligations", for more information regarding outstanding environmental matters and asset retirement obligations.

ENVIRONMENTAL MATTERS

ENVIRONMENTAL MATTERS	12 Months Ended
	Dec. 31, 2021
Environmental Matters [Abstract]
ENVIRONMENTAL MATTERS	ENVIRONMENTAL MATTERS AND ASSET RETIREMENT OBLIGATIONS Certain Eastman manufacturing facilities 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 certain cleanup costs. In addition, the Company will incur costs for environmental remediation and closure and post-closure 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". The resolution of uncertainties related to environmental matters may have a material adverse effect on the Company's consolidated results of operations in the period recognized. However, because of the availability of legal defenses, the Company's preliminary assessment of actions that may be required, and the extended period of time that the obligations are expected to be satisfied, management does not believe that the Company's liability for these environmental matters, individually or in the aggregate, will have a material adverse effect on the Company's future overall financial position, results of operations, or cash flows. The Company's net reserve for environmental contingencies was $281 million and $285 million at December 31, 2021 and 2020, respectively. Environmental Remediation and Environmental Asset Retirement Obligations The Company's net environmental reserve for environmental contingencies, including remediation costs and asset retirement obligations, is included as part of "Other noncurrent assets", "Payables and other current liabilities", and "Other long-term liabilities" in the Consolidated Statements of Financial Position as follows: (Dollars in millions) December 31, 2021 2020 Environmental contingencies, current $ 20 $ 15 Environmental contingencies, long-term 261 270 Total $ 281 $ 285 Environmental Remediation Estimated future environmental expenditures for undiscounted remediation costs ranged from the best estimate or minimum of $253 million to the maximum of $473 million and from the best estimate or minimum of $257 million to the maximum of $501 million at December 31, 2021 and 2020, respectively. The best estimate or minimum estimated future environmental expenditures are considered to be probable and reasonably estimable and include the amounts recognized at both December 31, 2021 and 2020. Costs of certain remediation projects included in the environmental reserve are subject to a cost-sharing arrangement with Monsanto Company ("Monsanto") under the provisions of the Amended and Restated Settlement Agreement effective February 28, 2008 (the "Effective Date"), into which Solutia entered with Monsanto upon its emergence from bankruptcy (the "Monsanto Settlement Agreement"). Under the provisions of the Monsanto Settlement Agreement, Solutia, which became a wholly-owned subsidiary of Eastman on July 2, 2012, shares responsibility with Monsanto for remediation at certain locations outside of the boundaries of plant sites in Anniston, Alabama and Sauget, Illinois (the "Shared Sites"). Solutia is responsible for the funding of environmental liabilities at the Shared Sites up to a total of $325 million from the Effective Date. If remediation costs for the Shared Sites exceed this amount, such costs will thereafter be shared equally between Solutia and Monsanto. Including payments by Solutia prior to its acquisition by Eastman, $110 million had been paid for costs at the Shared Sites as of December 31, 2021. As of December 31, 2021, an additional $200 million has been recognized for estimated future remediation costs at the Shared Sites, over a period of approximately 30 years. Reserves for environmental remediation include liabilities expected to be paid within approximately 30 years. The amounts charged to pre-tax earnings for environmental remediation and related charges are recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Changes in the reserves for environmental remediation liabilities during full year 2021 and full year 2020 are summarized below: (Dollars in millions) Environmental Remediation Liabilities Balance at December 31, 2019 $ 260 Changes in estimates recognized in earnings and other 7 Cash reductions (10) Balance at December 31, 2020 257 Changes in estimates recognized in earnings and other 9 Cash reductions (13) Balance at December 31, 2021 $ 253 Environmental Asset Retirement Obligations An asset retirement obligation is an obligation for the retirement of a tangible long-lived asset that is incurred upon the acquisition, construction, development, or normal operation of that long-lived asset. Environmental asset retirement obligations consist of primarily closure and post-closure costs. For sites that have environmental asset retirement obligations, the best estimate recognized to date for these environmental asset retirement obligation costs was $28 million at both December 31, 2021 and 2020. Other Eastman's cash expenditures related to environmental protection and improvement were $281 million, $265 million, and $244 million in 2021, 2020, and 2019, respectively, and include operating costs associated with environmental protection equipment and facilities, engineering costs, and construction costs. The cash expenditures above include environmental capital expenditures of approximately $38 million, $42 million, and $27 million in 2021, 2020, and 2019, respectively. The Company has contractual asset retirement obligations not associated with environmental liabilities. Eastman's non-environmental asset retirement obligations are primarily associated with the future closure of leased manufacturing assets in Pace, Florida and Oulu, Finland. These non-environmental asset retirement obligations were $51 million at both December 31, 2021 and 2020, and are included in "Other long-term liabilities" in the Consolidated Statements of Financial Position.

Legal Matters

Legal Matters	12 Months Ended
	Dec. 31, 2021
Legal Matters [Abstract]
Commitments and Contingencies Disclosure [Text Block]	LEGAL MATTERSFrom time to time, Eastman 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 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 position, results of operations, or cash flows.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY A reconciliation of the changes in stockholders' equity for 2021, 2020, and 2019 is provided below: (Dollars in millions) Common Stock at Par Value Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Treasury Stock at Cost Total Eastman Stockholders' Equity Noncontrolling Interest Total Equity Balance at December 31, 2018 $ 2 $ 2,048 $ 7,573 $ (245) $ (3,575) $ 5,803 $ 75 $ 5,878 Cumulative Effect of Adoption of New Accounting Standards (1) — — (20) 20 — — — — Net Earnings — — 759 — — 759 3 762 Cash Dividends (2) — — (347) — — (347) — (347) Other Comprehensive (Loss) — — — 11 — 11 — 11 Share-Based Compensation Expense (3) — 59 — — — 59 — 59 Stock Option Exercises — 9 — — — 9 — 9 Other (4) — (11) — — — (11) — (11) Share Repurchase — — — — (325) (325) — (325) Distributions to noncontrolling interest — — — — — — (4) (4) Balance at December 31, 2019 $ 2 $ 2,105 $ 7,965 $ (214) $ (3,900) $ 5,958 $ 74 $ 6,032 Net Earnings — — 478 — — 478 11 489 Cash Dividends (2) — — (363) — — (363) — (363) Other Comprehensive Income — — — (59) — (59) — (59) Share-Based Compensation Expense (3) — 44 — — — 44 — 44 Stock Option Exercises — 36 — — — 36 — 36 Other (4) — (11) — — — (11) 2 (9) Share Repurchase — — — — (60) (60) — (60) Distributions to noncontrolling interest — — — — — — (2) (2) Balance at December 31, 2020 $ 2 $ 2,174 $ 8,080 $ (273) $ (3,960) $ 6,023 $ 85 $ 6,108 Net Earnings — — 857 — — 857 10 867 Cash Dividends (2) — — (380) — — (380) — (380) Other Comprehensive Income — — — 91 — 91 — 91 Share-Based Compensation Expense (3) — 70 — — — 70 — 70 Stock Option Exercises — 62 — — — 62 — 62 Other (4) — (19) — — — (19) 3 (16) Share Repurchase (5) — (100) — — (900) (1,000) — (1,000) Distributions to noncontrolling interest — — — — — — (14) (14) Balance at December 31, 2021 $ 2 $ 2,187 $ 8,557 $ (182) $ (4,860) $ 5,704 $ 84 $ 5,788 (1) On January 1, 2019, Eastman adopted ASU 2018-02 Income Statement - Reporting Comprehensive Income resulting in the reclassification of $20 million of stranded tax expense from AOCI to retained earnings. (2) Cash dividends includes cash dividends paid and dividends declared, but unpaid. (3) Share-based compensation expense is the fair value of share-based awards. (4) Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards. (5) Additional paid-in capital includes payment for repurchase of shares under the ASR which have not yet been delivered. Eastman is authorized to issue 400 million shares of all classes of stock, of which 50 million may be preferred stock, par value $0.01 per share, and 350 million may be common stock, par value $0.01 per share. The Company declared dividends per share of $2.83 in 2021, $2.67 in 2020, and $2.52 in 2019. The Company established a benefit security trust in 1997 to provide a degree of financial security for unfunded obligations under certain unfunded plans and contributed to the trust a warrant to purchase up to 6 million shares of common stock of the Company for par value. The warrant, which remains outstanding, is exercisable by the trustee if the Company does not meet certain funding obligations, which obligations would be triggered by certain occurrences, including a change in control or potential change in control, as defined, or failure by the Company to meet its payment obligations under certain covered unfunded plans. Such warrant is excluded from the computation of diluted EPS because the conditions upon which the warrant becomes exercisable have not been met. In February 2018, the Company's Board of Directors authorized the repurchase of up to $2 billion of the Company's outstanding common stock at such times, in such amounts, and on such terms, as determined by management to be in the best interest of the Company. In December 2021, the Company entered into an accelerated share repurchase program ("ASR") to purchase $500 million of the Company's common stock under the 2018 authorization. In exchange for upfront payment totaling $500 million, the financial institutions committed to deliver shares during the ASR's purchase period, which will end in March 2022. The total number of shares ultimately delivered will be determined at the end of the applicable purchase period based on the volume-weighted average price of the Company's stock during the term of the ASR, less a discount. During the fourth quarter of 2021, 3,658,314 shares for a total of $400 million were delivered to the Company, representing approximately 80 percent of the expected share repurchases under the ASR. The remaining $100 million has been accounted for as a reduction to "Additional paid-in capital" in the Company's Consolidated Statements of Financial Position, as it has been paid, but shares have not yet been delivered. As of December 31, 2021, a total of 15,948,995 shares have been repurchased under the 2018 authorization for a total of $1,533 million. During 2021, 2020, and 2019, the Company repurchased shares of common stock of 8,061,779, 1,134,052, and 4,282,409, respectively, for a cost of approximately $900 million, $60 million, and $325 million, respectively. In December 2021, the Company's Board of Directors authorized the additional repurchase of up to $2.5 billion of the Company's outstanding common stock at such times, in such amounts, and on such terms, as determined by management to be in the best interest of the Company. No shares have been repurchased under the December 2021 authorization. The additions to paid-in capital in 2021, 2020, and 2019 are primarily for compensation expense of equity awards and employee stock option exercises, offset in 2021 by the ASR payment for which shares have not yet been delivered. The Company's charitable foundation held 50,798 issued and outstanding shares of the Company's common stock at December 31, 2021, 2020, and 2019 which are included in treasury stock in the Consolidated Statements of Financial Position and excluded from calculations of diluted EPS. The following table sets forth the computation of basic and diluted EPS: For years ended December 31, (In millions, except per share amounts) 2021 2020 2019 Numerator Net earnings attributable to Eastman $ 857 $ 478 $ 759 Denominator Weighted average shares used for basic EPS 134.9 135.5 137.4 Dilutive effect of stock options and other award plans 2.2 1.0 1.1 Weighted average shares used for diluted EPS 137.1 136.5 138.5 EPS (1) Basic $ 6.35 $ 3.53 $ 5.52 Diluted $ 6.25 $ 3.50 $ 5.48 (1) EPS is calculated using whole dollars and shares. Shares underlying stock options excluded from the 2021, 2020, and 2019 calculations of diluted EPS were 150,781, 2,424,826, and 2,183,875, respectively, because the grant price of these options was greater than the average market price of the Company's common stock and the effect of including them in the calculation of diluted EPS would have been antidilutive. Shares of common stock issued, including shares held in treasury, are presented below: For years ended December 31, 2021 2020 2019 Balance at beginning of year 220,641,506 219,638,646 219,140,523 Issued for employee compensation and benefit plans 1,167,803 1,002,860 498,123 Balance at end of year 221,809,309 220,641,506 219,638,646 Accumulated Other Comprehensive Income (Loss) Cumulative Translation Adjustment Benefit Plans Unrecognized Prior Service Credits Unrealized Gains (Losses) on Cash Flow Hedges Unrealized Losses on Investments Accumulated Other Comprehensive Income (Loss) Balance at December 31, 2019 $ (264) $ 106 $ (55) $ (1) $ (214) Period change (29) (19) (11) — (59) Balance at December 31, 2020 (293) 87 (66) (1) (273) Period change 56 (28) 63 — 91 Balance at December 31, 2021 $ (237) $ 59 $ (3) $ (1) $ (182) Amounts of other comprehensive income (loss) are presented net of applicable taxes. Eastman records deferred income taxes on the cumulative translation adjustment related to branch operations and income from other entities included in the Company's consolidated U.S. tax return. No deferred income taxes are recognized on the cumulative translation adjustment of other subsidiaries outside the United States, as the cumulative translation adjustment is considered to be a component of indefinitely invested, unremitted earnings of these foreign subsidiaries. Components of total other comprehensive income (loss) recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects: For years ended December 31, 2021 2020 2019 (Dollars in millions) Before Tax Net of Tax Before Tax Net of Tax Before Tax Net of Tax Change in cumulative translation adjustment $ 56 $ 56 $ (29) $ (29) $ 45 $ 45 Defined benefit pension and other postretirement benefit plans: Prior service credit arising during the period — — 12 9 — — Amortization of unrecognized prior service credits included in net periodic costs (38) (28) (38) (28) (39) (29) Derivatives and hedging: Unrealized gain (loss) during period 88 66 (46) (34) (27) (20) Reclassification adjustment for (gains) losses included in net income, net (4) (3) 31 23 20 15 Total other comprehensive income (loss) $ 102 $ 91 $ (70) $ (59) $ (1) $ 11 For additional information regarding the impact of reclassifications into earnings, refer to Note 10, "Derivative and Non-Derivative Financial Instruments", and Note 11, "Retirement Plans".

ASSET IMPAIRMENTS AND RESTRUCTU

ASSET IMPAIRMENTS AND RESTRUCTURING	12 Months Ended
	Dec. 31, 2021
Restructuring Costs and Asset Impairment Charges [Abstract]
ASSET IMPAIRMENTS AND RESTRUCTURING	ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES, NET Components of asset impairments and restructuring charges, net, are presented below: For years ended December 31, (Dollars in millions) 2021 2020 2019 Tangible Asset Impairments CI & AFP - Singapore (1) $ 3 $ — $ 27 Site optimizations AFP - Tire additives (2) 12 5 — AM - Advanced interlayers (3) 1 — — AM - Performance films (4) — 5 — AFP - Animal nutrition (5) — 3 — Discontinuation of growth initiatives (6) — 8 — 16 21 27 Gain on Sale of Previously Impaired Assets Site optimizations AFP - Animal nutrition (5) (1) — — (1) — — Intangible Asset Impairments AFP - Tradenames (7) — 123 — AFP - Customer relationships (8) — 2 — AFP - Goodwill (9) — — 45 — 125 45 Severance Charges Business improvement and cost reduction actions (10) 1 47 45 CI & AFP - Singapore (1) — 6 — Site optimizations AFP - Tire additives (2) — 3 — AM - Advanced interlayers (3) 1 5 — AM - Performance films (4) — 3 — AFP - Animal nutrition (5) — 1 — 2 65 45 Other Restructuring Costs Cost reduction initiatives (10) — 14 5 Discontinuation of growth initiatives contract termination fees (6) — 4 — CI & AFP - Singapore (1) 17 — — Site optimizations AFP - Tire additives (2) 6 — — AM - Advanced interlayers (3) 5 — — AM - Performance films (4) 2 — — AFP - Animal nutrition (5) — (2) — AFP - Discontinued capital project (11) — — 4 30 16 9 Total $ 47 $ 227 $ 126 (1) Asset impairment charges in 2021 of $2 million and $1 million in the CI segment and the AFP segment, respectively, and in 2019 of $22 million and $5 million in the CI segment and the AFP segment, respectively. Severance charges in 2020 of $5 million and $1 million in the CI segment and the AFP segment, respectively, and site closure costs, including contract termination fees, in 2021 of $14 million and $3 million in the CI segment and the AFP segment, respectively, resulting from the previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site. (2) Asset impairment charges of $8 million in 2021 in the AFP segment for assets associated with divested rubber additives. Asset impairment charges of $4 million and site closure costs of $6 million in the AFP segment in 2021 from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization. Fixed asset impairments and severance in 2020 in the AFP segment from the closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization . (3) Asset impairments, severance charges, and site closure costs in the Advanced Materials ("AM") segment due to the closure of an advanced interlayers manufacturing facility in North America as part of ongoing site optimization. In addition, accelerated depreciation of $4 million and $8 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2021 and 2020, respectively, related to the closure of this facility. (4) Fixed asset impairments, severance charges, and site closure costs in the AM segment from the closure of a performance films manufacturing facility in North America as part of ongoing site optimization. (5) Fixed asset impairments, severance charges, and other restructuring gains in 2020 in the AFP segment from the closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization, and in 2021 a gain from the sale of the previously impaired assets. (6) Fixed asset impairments and contract termination fees resulting from management's decision to discontinue growth initiatives for polyester based microfibers, including Avra ™ performance fibers, the financial results of which were not allocated to an operating segment and reported in "Other". (7) Intangible asset impairment charges in the now divested AFP segment tire additives business to reduce the carrying values of the Crystex ™ and Santoflex ™ tradenames to the estimated fair values. The estimated fair values were determined using an income approach, specifically, the relief from royalty method, including some unobservable inputs. The impairments are primarily the result of weakened demand in transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases. (8) Intangible asset impairment charge for customer relationships. (9) Goodwill impairment charge in the AFP segment resulting from the annual impairment test. (10) Severance and related costs as part of business improvement and cost reduction initiatives which were reported in "Other". (11) Additional restructuring charge related to a capital project in the AFP segment that was discontinued in 2016. Reconciliations of the beginning and ending restructuring liability amounts are as follows: (Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 16 $ (16) $ — $ — Severance costs 65 2 (1) (54) 12 Site closure & restructuring costs 14 29 (9) (29) 5 Total $ 79 $ 47 $ (26) $ (83) $ 17 (Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 145 $ (145) $ — $ — Severance costs 17 65 1 (18) 65 Site closure & restructuring costs 11 17 — (14) 14 Total $ 28 $ 227 $ (144) $ (32) $ 79 (Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 72 $ (72) $ — $ — Severance costs 6 45 — (34) 17 Site closure & restructuring costs 8 9 1 (7) 11 Total $ 14 $ 126 $ (71) $ (41) $ 28 Substantially all costs remaining for severance are expected to be applied to the reserves within one year.

OTHER CHARGES (INCOME), NET

OTHER CHARGES (INCOME), NET	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
OTHER CHARGES (INCOME), NET	OTHER (INCOME) CHARGES, NET For years ended December 31, (Dollars in millions) 2021 2020 2019 Foreign exchange transaction losses (gains), net (1) $ 10 $ 16 $ 9 (Income) loss from equity investments and other investment (gains) losses, net (16) (15) (10) Other, net (11) 7 4 Other (income) charges, net $ (17) $ 8 $ 3

SHARE-BASED COMPENSATION PLANS

SHARE-BASED COMPENSATION PLANS AND AWARDS	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION PLANS AND AWARDS	SHARE-BASED COMPENSATION PLANS AND AWARDS 2021 Omnibus Stock Compensation Plan Eastman's 2021 Omnibus Stock Compensation Plan ("2021 Omnibus Plan") was approved by stockholders at the May 6, 2021 Annual Meeting of Stockholders and shall remain in effect until its fifth anniversary. The 2021 Omnibus Plan authorizes the Compensation and Management Development Committee of the Board of Directors to grant awards, designate participants, determine the types and numbers of awards, determine the terms and conditions of awards and determine the form of award settlement. Under the 2021 Omnibus Plan, the aggregate number of shares reserved and available for issuance is 10 million, which consist of shares not previously authorized for issuance under any other plan. The number of shares covered by an award is counted against this share reserve as of the grant date of the award. Shares covered by full value awards (e.g. performance shares and restricted stock awards) are counted against the total number of shares available for issuance or delivery under the plan as 2.5 shares for every one share covered by the award. Any stock distributed pursuant to an award may consist of, in whole or in part, authorized and unissued stock, treasury stock, or stock purchased on the open market. Under the 2021 Omnibus Plan and previous plans, the forms of awards have included restricted stock and restricted stock units, stock options, stock appreciation rights ("SARs"), and performance shares. The 2021 Omnibus Plan is flexible as to the number of specific forms of awards, but provides that stock options and SARs are to be granted at an exercise price not less than 100 percent of the per share fair market value on the date of the grant. Director Stock Compensation Subplan Eastman's 2021 Director Stock Compensation Subplan ("Directors' Subplan"), a component of the 2021 Omnibus Plan, remains in effect until terminated by the Board of Directors or the earlier termination of the 2021 Omnibus Plan. The Directors' Subplan provides for structured awards of restricted shares to non-employee members of the Board of Directors. Restricted shares awarded under the Directors' Subplan are subject to the same terms and conditions of the 2021 Omnibus Plan. The Directors' Subplan does not constitute a separate source of shares for grants of equity awards and all shares awarded are part of the 10 million shares authorized under the 2021 Omnibus Plan. Shares of restricted stock are granted on the first day of a non-employee director's initial term of service and shares of restricted stock are granted each year to each non-employee director on the date of the annual meeting of stockholders. It has been the Company's practice to issue new shares rather than treasury shares for equity awards for compensation plans, including the 2021 Omnibus Plan and the Directors' Subplan, that require settlement by the issuance of common stock and to withhold or accept back shares awarded to cover the related income tax obligations of employee participants. Shares of unrestricted common stock owned by non-employee directors are not eligible to be withheld or acquired to satisfy the withholding obligation related to their income taxes. Shares of unrestricted common stock owned by specified senior management level employees are accepted by the Company to pay the exercise price of stock options in accordance with the terms and conditions of their awards. Compensation Expense For 2021, 2020, and 2019, total share-based compensation expense (before tax) of approximately $70 million, $44 million, and $59 million, respectively, was recognized in "Selling, general and administrative expense" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for all share-based awards of which approximately $9 million, $7 million, and $9 million, respectively, related to stock options. The compensation expense is recognized over the substantive vesting period, which may be a shorter time period than the stated vesting period for qualifying termination eligible employees as defined in the forms of award notice. Approximately $2 million for 2021, $1 million for 2020, and $3 million for 2019 of stock option compensation expense was recognized each year due to qualifying termination eligibility preceding the requisite vesting period. Stock Option Awards Options have been granted on an annual basis by the Compensation and Management Development Committee of the Board of Directors under the 2021 Omnibus Plan and predecessor plans to employees. Option awards have an exercise price equal to the closing price of the Company's stock on the date of grant. The term of options is 10 years with vesting periods that vary up to three years. Vesting usually occurs ratably over the vesting period or at the end of the vesting period. The Company utilizes the Black Scholes Merton option valuation model which relies on certain assumptions to estimate an option's fair value. The weighted average assumptions used in the determination of fair value for stock options awarded in 2021, 2020, and 2019 are provided in the table below: Assumptions 2021 2020 2019 Expected volatility rate 28.99% 21.56% 19.80% Expected dividend yield 3.58% 3.30% 2.51% Average risk-free interest rate 0.95% 0.94% 2.44% Expected term years 6.0 5.9 5.7 The volatility rate of grants is derived from historical Company common stock price volatility over the same time period as the expected term of each stock option award. The volatility rate is derived by mathematical formula utilizing the weekly high closing stock price data over the expected term. The expected dividend yield is calculated using the Company's average of the last four quarterly dividend yields. The average risk-free interest rate is derived from United States Department of Treasury published interest rates of daily yield curves for the same time period as the expected term. The weighted average expected term reflects the analysis of historical share-based award transactions and includes option swap and reload grants which may have much shorter remaining expected terms than new option grants. A summary of the activity of the Company's stock option awards for 2021, 2020, and 2019 is presented below: 2021 2020 2019 Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at beginning of year 3,526,600 $ 79 3,479,300 $ 80 2,905,600 $ 79 Granted 449,700 109 622,000 62 786,000 81 Exercised (807,200) 77 (568,800) 64 (135,700) 67 Cancelled, forfeited, or expired (600) 74 (5,900) 82 (76,600) 88 Outstanding at end of year 3,168,500 $ 84 3,526,600 $ 79 3,479,300 $ 80 Options exercisable at year-end 2,047,500 2,192,300 2,077,600 Available for grant at end of year 9,866,480 4,046,748 6,085,857 The following table provides the remaining contractual term and weighted average exercise prices of stock options outstanding and exercisable at December 31, 2021: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable at Weighted-Average Exercise Price $61-$70 843,400 6.8 $ 63 420,900 $ 64 $71-$80 702,800 4.8 78 678,800 78 $81-$90 630,400 6.5 83 405,500 84 $91-$109 991,900 7.5 106 542,300 104 3,168,500 6.5 $ 84 2,047,500 $ 83 The range of exercise prices of options outstanding at December 31, 2021, is approximately $61 to $109 per share. The aggregate intrinsic value of total options outstanding and total options exercisable at December 31, 2021 is $117 million and $77 million, respectively. Intrinsic value is the amount by which the closing market price of the stock at December 31, 2021 exceeds the exercise price of the option grants. The weighted average remaining contractual life of all exercisable options at December 31, 2021 is 5.5 years. The weighted average fair value of options granted during 2021, 2020, and 2019 was $19.81, $7.92, and $13.12, respectively. The total intrinsic value of options exercised during the years ended December 31, 2021, 2020, and 2019, was $31 million, $14 million, and $2 million, respectively. Cash proceeds received by the Company from option exercises totaled $62 million and the related tax benefit was $5 million, respectively, for 2021, $36 million and the related tax benefit was $2 million, respectively, for 2020, and $9 million and de minimis, respectively, for 2019. The total fair value of shares vested during the years ended December 31, 2021, 2020, and 2019 was $8 million, $9 million, and $8 million, respectively. A summary of the changes in the Company's nonvested options during the year ended December 31, 2021 is presented below: Nonvested Options Number of Options Weighted-Average Grant Date Fair Value Nonvested at January 1, 2021 1,334,300 $11.11 Granted 449,700 $19.81 Vested (663,000) $12.33 Nonvested options at December 31, 2021 1,121,000 $13.88 For nonvested options at December 31, 2021, approximately $2 million in compensation expense will be recognized over the next two years. Other Share-Based Compensation Awards In addition to stock option awards, Eastman has awarded long-term performance share awards, restricted stock awards, and SARs. The long-term performance share awards are based upon actual return on capital compared to a target return on capital and total stockholder return compared to a peer group ranking by total stockholder return over a three year performance period. The awards are valued using a Monte Carlo Simulation based model and vest pro-rata over the three year performance period. The number of long-term performance award target shares granted for the 2021-2023, 2020-2022, and 2019-2021 periods were 311 thousand, 423 thousand, and 412 thousand, respectively. The target shares granted are assumed to be 100 percent. At the end of the three-year performance period, the actual number of shares awarded can range from zero percent to 250 percent of the target shares granted based on the award notice. The number of restricted stock awards granted during 2021, 2020, and 2019 were 166 thousand, 227 thousand, and 189 thousand, respectively. The fair value of a restricted stock award is equal to the closing stock price of the Company's stock on the date of grant and normally vests over a period of three years. The recognized compensation expense before tax for these other share-based awards in the years ended December 31, 2021, 2020, and 2019 was approximately $60 million, $37 million, and $50 million, respectively. The unrecognized compensation expense before tax for these same type awards at December 31, 2021 was approximately $65 million and will be recognized primarily over a period of two years.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	SUPPLEMENTAL CASH FLOW INFORMATION Included in the line item "Other items, net" of the "Operating activities" section of the Consolidated Statements of Cash Flows are specific changes to certain balance sheet accounts as follows: For years ended December 31, (Dollars in millions) 2021 2020 2019 Current assets $ (57) $ (1) $ (5) Other assets (32) (14) 15 Current liabilities 109 5 (82) Long-term liabilities and equity 69 15 (17) Total $ 89 $ 5 $ (89) The above changes included transactions such as accrued taxes, deferred taxes, environmental liabilities, monetized positions from raw material and energy, currency, and certain interest rate hedges, equity investment dividends, prepaid insurance, miscellaneous deferrals, value-added taxes, and other miscellaneous accruals. Cash flows from derivative financial instruments accounted for as hedges are classified in the same category as the item being hedged. Cash paid for interest and income taxes is as follows: For years ended December 31, (Dollars in millions) 2021 2020 2019 Interest, net of amounts capitalized $ 170 $ 191 $ 235 Income taxes, net of refunds 122 179 217 Non-cash investing activities: Outstanding trade payables related to capital expenditures 22 20 22

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT AND REGIONAL SALES INFORMATION The Company's products and operations are managed and reported in four operating segments: Additives & Functional Products ("AFP"), Advanced Materials ("AM"), Chemical Intermediates ("CI"), and Fibers. Additives & Functional Products Segment In the AFP segment, the Company manufactures materials for products in the transportation; personal care and wellness; food, feed, and agriculture; building and construction; water treatment and energy; consumables; and durables and electronics markets. The products the Company manufactures in the adhesives resins product line consists of hydrocarbon and rosin resins. The animal nutrition business consists of organic acid-based solutions product lines. The care additives business consists of amine derivative-based building blocks for the production of flocculants, intermediates for surfactants, fumigants, fungicides, and plant growth regulator products. The coatings and inks additives product line can be broadly classified as polymers and additives and solvents and include specialty coalescents, specialty solvents, paint additives, and specialty polymers. In the specialty fluids product line, the Company produces heat transfer and aviation fluids products. The tire additives product line includes insoluble sulfur rubber additives, antidegradant rubber additives, and performance resins. The Company divested insoluble sulfur rubber additives and antidegradant rubber additives in November 2021. For additional information, see Note 2, "Divestiture and Business Held for Sale". Percentage of Total Segment Sales Product Lines 2021 2020 2019 Adhesives Resins 17% 16% 15% Animal Nutrition 9% 8% 9% Care Additives 23% 24% 22% Coatings and Inks Additives 28% 25% 24% Specialty Fluids 13% 13% 14% Tire Additives 10% 14% 16% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2021 2020 2019 United States and Canada 39% 38% 37% Asia Pacific 24% 24% 24% Europe, Middle East, and Africa 31% 32% 33% Latin America 6% 6% 6% Total 100% 100% 100% Advanced Materials Segment In the AM segment, the Company produces and markets polymers, films, and plastics with differentiated performance properties for value-added end-uses in transportation; durables and electronics; building and construction; medical and pharma; and consumables markets. The advanced interlayers product line includes polyvinyl butyral sheet and specialty polyvinyl butyral intermediates. The performance films product line primarily consists of window films and protective films products for aftermarket applied films. The specialty plastics product line consists of two primary products: copolyesters and cellulosic biopolymers. Percentage of Total Segment Sales Product Lines 2021 2020 2019 Advanced Interlayers 29% 29% 32% Performance Films 20% 20% 19% Specialty Plastics 51% 51% 49% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2021 2020 2019 United States and Canada 30% 34% 34% Asia Pacific 38% 33% 32% Europe, Middle East, and Africa 27% 27% 28% Latin America 5% 6% 6% Total 100% 100% 100% Chemical Intermediates Segment Eastman leverages large scale and vertical integration from the cellulosic biopolymers and acetyl, olefins, and alkylamines streams to support the Company's specialty operating segments with advantaged cost positions. The CI segment sells excess intermediates beyond the Company's internal specialty needs into markets such as industrial chemicals and processing, building and construction, health and wellness, and agrochemicals. The functional amines product lines include methylamines and salts, and higher amines and solvents. In the intermediates product line, the Company produces olefin derivatives, acetyl derivatives, ethylene, and commodity solvents. The plasticizers product line consists of a unique set of primary non-phthalate and phthalate plasticizers and a range of niche non-phthalate plasticizers. Percentage of Total Segment Sales Product Lines 2021 2020 2019 Functional Amines 21% 23% 20% Intermediates 57% 57% 59% Plasticizers 22% 20% 21% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2021 2020 2019 United States and Canada 70% 65% 64% Asia Pacific 8% 13% 14% Europe, Middle East, and Africa 16% 16% 15% Latin America 6% 6% 7% Total 100% 100% 100% Fibers Segment In the Fibers segment, Eastman manufactures and sells acetate tow and triacetin plasticizers for use in filtration media, primarily cigarette filters; natural (undyed), cellulosic staple fibers and yarn for use in apparel, home furnishings, and industrial fabrics; nonwoven media for use in filtration and friction applications, used primarily in transportation, industrial, and agricultural markets; and cellulose acetate flake and acetyl raw materials for other acetate fiber producers. Percentage of Total Segment Sales Product Lines 2021 2020 2019 Acetate Tow 64% 70% 68% Acetate Yarn 14% 9% 12% Acetyl Chemical Products 16% 16% 15% Nonwovens 6% 5% 5% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2021 2020 2019 United States and Canada 25% 26% 25% Asia Pacific 35% 32% 32% Europe, Middle East, and Africa 37% 39% 39% Latin America 3% 3% 4% Total 100% 100% 100% For years ended December 31, (Dollars in millions) 2021 2020 2019 Sales by Segment Additives & Functional Products $ 3,700 $ 3,022 $ 3,273 Advanced Materials 3,027 2,524 2,688 Chemical Intermediates 2,849 2,090 2,443 Fibers 900 837 869 Total Sales $ 10,476 $ 8,473 $ 9,273 For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings (Loss) Before Interest and Taxes by Segment Additives & Functional Products $ (54) $ 312 $ 496 Advanced Materials 519 427 517 Chemical Intermediates 445 166 170 Fibers 142 180 194 Total EBIT by Operating Segment 1,052 1,085 1,377 Other Growth initiatives and businesses not allocated to operating segments (134) (95) (102) Pension and other postretirement benefit plans income (expense), net not allocated to operating segments 375 (156) (97) Asset impairments and restructuring charges, net (1) (73) (49) Other income (charges), net not allocated to operating segments (11) (20) (9) Total EBIT $ 1,281 $ 741 $ 1,120 December 31, (Dollars in millions) 2021 2020 Assets by Segment (1) Additives & Functional Products $ 4,643 $ 6,238 Advanced Materials 4,661 4,345 Chemical Intermediates 2,703 2,614 Fibers 972 978 Total Assets by Operating Segment 12,979 14,175 Corporate Assets 2,540 1,908 Total Assets $ 15,519 $ 16,083 (1) The chief operating decision maker holds operating segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For years ended December 31, (Dollars in millions) 2021 2020 2019 Depreciation and Amortization Expense by Segment Additives & Functional Products $ 186 $ 220 $ 218 Advanced Materials 177 187 172 Chemical Intermediates 111 108 150 Fibers 60 56 64 Total Depreciation and Amortization Expense by Operating Segment 534 571 604 Other 4 3 7 Total Depreciation and Amortization Expense $ 538 $ 574 $ 611 For years ended December 31, (Dollars in millions) 2021 2020 2019 Capital Expenditures by Segment Additives & Functional Products $ 117 $ 126 $ 152 Advanced Materials 280 140 130 Chemical Intermediates 124 84 98 Fibers 33 31 42 Total Capital Expenditures by Operating Segment 554 381 422 Other 1 2 3 Total Capital Expenditures $ 555 $ 383 $ 425 Sales are attributed to geographic areas based on customer location and long-lived assets are attributed to geographic areas based on asset location. (Dollars in millions) For years ended December 31, Geographic Information 2021 2020 2019 Sales United States $ 4,397 $ 3,437 $ 3,720 All foreign countries 6,079 5,036 5,553 Total $ 10,476 $ 8,473 $ 9,273 December 31, 2021 2020 2019 Net properties United States $ 3,847 $ 4,106 $ 4,178 All foreign countries 1,149 1,443 1,393 Total $ 4,996 $ 5,549 $ 5,571

QUARTERLY SALES AND EARNINGS DA

QUARTERLY SALES AND EARNINGS DATA-UNAUDITED	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
QUARTERLY SALES AND EARNINGS DATA-UNAUDITED	QUARTERLY SALES AND EARNINGS DATA – UNAUDITED (Dollars in millions, except per share amounts) First Quarter Second Quarter Third Quarter Fourth Quarter 2021 Sales $ 2,409 $ 2,653 $ 2,720 $ 2,694 Gross profit 598 681 662 559 Asset impairments and restructuring charges, net 7 15 7 18 Net earnings (loss) attributable to Eastman $ 274 $ (146) $ 351 $ 378 Net earnings (loss) per share attributable to Eastman (1) Basic $ 2.01 $ (1.07) $ 2.60 $ 2.85 Diluted $ 1.99 $ (1.07) $ 2.57 $ 2.81 (1) Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount. (Dollars in millions, except per share amounts) First Quarter Second Quarter Third Quarter Fourth Quarter 2020 Sales $ 2,241 $ 1,924 $ 2,122 $ 2,186 Gross profit 577 371 501 526 Asset impairments and restructuring charges, net 14 141 60 12 Net earnings attributable to Eastman $ 258 $ 27 $ 161 $ 32 Net earnings per share attributable to Eastman (1) Basic $ 1.90 $ 0.20 $ 1.19 $ 0.23 Diluted $ 1.89 $ 0.20 $ 1.18 $ 0.23 (1) Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.

RESERVE ROLLFORWARDS

RESERVE ROLLFORWARDS	12 Months Ended
	Dec. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
RESERVE ROLLFORWARDS	RESERVE ROLLFORWARDS Valuation and Qualifying Accounts (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts (1) Deductions (2) Balance at December 31, 2021 Reserve for: Credit losses $ 14 $ 4 $ (1) $ — $ 17 LIFO inventory 226 159 (30) (10) 365 Non-environmental asset retirement obligations 51 2 (1) 1 51 Environmental contingencies 285 11 — 15 281 Deferred tax valuation allowance 393 (55) 1 — 339 $ 969 $ 121 $ (31) $ 6 $ 1,053 (1) Other accounts in the reserve for LIFO inventory is due to assets held for sale classification resulting from the Company entering into a definitive agreement to sell the adhesives resins business. (2) Deductions in the reserve for LIFO inventory is the result of the divestiture of rubber additives. For additional information, see Note 2, "Divestiture and Business Held for Sale". (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2020 Reserve for: Credit losses $ 11 $ 4 $ — $ 1 $ 14 LIFO inventory 248 (22) — — 226 Non-environmental asset retirement obligations 48 2 1 — 51 Environmental contingencies 287 8 — 10 285 Deferred tax valuation allowance 453 (61) 1 — 393 $ 1,047 $ (69) $ 2 $ 11 $ 969 (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2019 Reserve for: Credit losses $ 11 $ — $ — $ — $ 11 LIFO inventory 337 (89) — — 248 Non-environmental asset retirement obligations 46 2 — — 48 Environmental contingencies 296 7 — 16 287 Deferred tax valuation allowance 487 (20) (14) — 453 $ 1,177 $ (100) $ (14) $ 16 $ 1,047

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Financial Statement Presentation	Financial Statement PresentationThe consolidated financial statements of Eastman Chemical Company ("Eastman" or the "Company") and subsidiaries are prepared in conformity with accounting principles generally accepted ("GAAP") in the United States and of necessity include some amounts that are based upon management estimates and judgments. Future actual results could differ from such current estimates. The 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 in minority-owned companies 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.
New Accounting Pronouncements	Recently Adopted Accounting Standards Accounting Standards Update ("ASU") ASU 2019-12 Income Taxes - Simplifying the Accounting for Income Taxes : On January 1, 2021, Eastman adopted this update which is a part of the Financial Accounting Standards Board's ("FASB") initiative to reduce complexity in accounting standards. Adoption methods varied based on the specific tax items impacted. The adoption of this standard did not have a material impact on the Company's financial statements and related disclosures. ASU 2020-01 Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815: On January 1, 2021, Eastman prospectively adopted this update which provides clarification that an entity should consider observable transactions that require the application or discontinuance of the equity method of accounting for the purposes of applying the measurement alternative and clarification that certain forward contracts and purchased options to purchase securities that, upon settlement, would be accounted for under the equity method of accounting. The adoption of this standard did not have an impact to the Company's financial statements and related disclosures. ASU 2021-01 Reference Rate Reform (Topic 848) : In January 2021, the FASB issued this update to clarify that certain optional expedients and exceptions under this topic for contract modifications and hedge accounting apply to derivatives instruments that use an interest rate for margining, discounting, or contract price alignment that is modified as a result of reference rate reform (the global financial markets transition in contracts, hedging relationships, and other transactions from referencing the London Interbank Offered Rate (LIBOR) and other interbank offered rates to new reference rates). This update was effective immediately upon release. The Company has had no reference rate reform modifications to date; this update will be adopted on a prospective basis in the event of any such modifications. Accounting Standards Issued But Not Adopted as of December 31, 2021 ASU 2021-05 Leases - Lessors - Certain Leases with Variable Lease Payments (Topic 842) : In July 2021, this update was issued as a part of the FASB's post-implementation review of this Topic. The update provides that lessors should classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease if both: the lease would have been classified as a sales-type lease or a direct financing lease and the lessor would have otherwise recognized a day-one loss. This guidance is effective for fiscal years beginning after December 15, 2021 and interim periods within those fiscal years. Adoption can be applied on either a retrospective or prospective basis. Management does not expect that changes required by the new standard will materially impact the Company's financial statements and related disclosures. ASU 2021-08 Business Combinations - Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805) : The FASB issued this update in October 2021, which requires that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606 Revenue from Contracts with Customers , as if it had originated the contracts. The update also provides certain practical expedients for acquirers and is applicable to all contract assets and liabilities within the scope of Topic 606. This guidance is effective for fiscal years beginning after December 15, 2022, including interim periods within those years. Early adoption is permitted, including adoption in an interim period. Adoption is on a prospective basis to business combinations occurring on or after the initial application and if adopted early, retrospectively to all business combinations for which the acquisition date occurs on or after the beginning of the fiscal year that includes the interim period of early application. Management does not expect that changes required by the new standard will impact the Company's financial statements and related disclosures. ASU 2021-10 Government Assistance - Disclosures by Business Entities about Government Assistance (Topic 832) : The FASB issued this guidance in November 2021, given the lack of specific authoritative guidance in GAAP. The amendment requires annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy (for example, a grant model within International Financial Reporting Standards).This guidance is effective for financial statements issued for annual periods beginning after December 15, 2021, and early adoption is permitted. The guidance can be adopted prospectively or retrospectively. Management does not expect that changes required by the new standard will impact the Company's related disclosures.
Revenue Recognition and Customer Incentives	Revenue Recognition Eastman recognizes revenue when performance obligations of the sale are satisfied. Eastman sells to customers through master sales agreements or standalone purchase orders. The majority of the Company's terms of sale have a single performance obligation to transfer products. Accordingly, the Company recognizes revenue when control has been transferred to the customer, generally at the time of shipment of products. Eastman accounts for shipping and handling as activities to fulfill the promise to transfer the good and does not allocate revenue to those activities. All related shipping and handling costs are recognized at the time of shipment. Amounts collected for sales or other similar taxes are presented net of the related tax expense rather than presenting them as additional revenue. The incremental cost of obtaining a sales contract is recognized as a selling expense when incurred given the potential amortization period for such an asset is one year or less. The possible existence of a significant financing component within a sales contract is ignored when the time between cash collection and performance is less than one year. Finally, the Company does not disclose any unfulfilled obligations as customer purchase order commitments have an original expected duration of one year or less and no consideration from customers is excluded from the transaction price. The timing of Eastman's customer billings does not always match the timing of revenue recognition. When the Company is entitled to bill a customer in advance of the recognition of revenue, a contract liability is recognized. When the Company is not entitled to bill a customer until a period after the related recognition of revenue, a contract asset is recognized. Contract assets represent the Company's right to consideration for the exchange of goods under a contract but which are not yet billable to a customer for consignment inventory or pursuant to certain shipping terms. Contract liabilities were $14 million and $18 million as of December 31, 2021 and 2020, respectively, and are included as a part of "Payables and other current liabilities" and "Other long-term liabilities" in the Consolidated Statements of Financial Position. Contract assets were $82 million and $62 million as of December 31, 2021 and 2020, respectively, and are included as a component of "Miscellaneous receivables" in the Consolidated Statements of Financial Position. For additional information, see Note 20, "Segment and Regional Sales Information".
Pension and Other Postretirement Benefits	Pension and Other Postretirement Benefits Eastman maintains defined benefit pension and other postretirement benefits plans that provide eligible employees with retirement benefits. The estimated amounts of the costs and obligations related to these benefits reflect the Company's assumptions related to discount rates, expected return on plan assets, rate of compensation increase or decrease for employees, and health care cost trends. The estimated cost of providing plan benefits also depends on demographic assumptions including retirements, mortality, turnover, and plan participation. Eastman's pension and other postretirement benefit plans costs consist of two elements: 1) ongoing costs recognized quarterly, which are comprised of service and interest costs, expected returns on plan assets, and amortization of prior service credits; and 2) mark-to-market ("MTM") gains and losses recognized annually, in the fourth quarter of each year, primarily resulting from changes in actuarial assumptions for discount rates and the differences between actual and expected returns on plan assets. Any interim remeasurements triggered by a curtailment, settlement, or significant plan changes are recognized in the quarter in which such remeasurement event occurs. For additional information, see Note 11, "Retirement Plans".
Environmental Costs	Environmental Costs Eastman recognizes environmental remediation costs when it is probable that the Company has incurred a liability at a contaminated site and the amount can be reasonably estimated. When a single amount cannot be reasonably estimated but the cost can be estimated within a range, the Company recognizes the minimum undiscounted amount. This undiscounted amount reflects liabilities expected to be paid within approximately 30 years and the Company's assumptions about remediation requirements at the contaminated site, the nature of the remedy, the outcome of discussions with regulatory agencies and other potentially responsible parties at multi-party sites, and the number and financial viability of other potentially responsible parties. Changes in the estimates on which the accruals are based, unanticipated government enforcement action, or changes in health, safety, environmental, and chemical control regulations and testing requirements could result in higher or lower costs. The Company also establishes reserves for closure and post-closure costs associated with the environmental and other assets it maintains. Environmental assets include but are not limited to waste management units, such as landfills, water treatment facilities, and surface impoundments. When these types of assets are constructed or installed, a loss contingency reserve is established for the anticipated future costs associated with the retirement or closure of the asset based on its expected life and the applicable regulatory closure requirements. The Company recognizes the asset retirement obligations in the period in which they are incurred if a reasonable estimate of fair value can be made. The asset retirement obligations are discounted to expected present value and subsequently adjusted for changes in fair value. These future estimated costs are charged to earnings over the estimated useful life of the assets. If the Company changes its estimate of the environmental asset retirement obligation costs or its estimate of the useful lives of these assets, earnings will be impacted in the period the estimate is changed. The associated estimated asset retirement costs are capitalized as part of the carrying value of the long-lived assets and depreciated over their useful life and charged to "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Environmental costs are capitalized if they extend the life of the related property, increase its capacity, or mitigate the possibility of future contamination. The cost of operating and maintaining environmental control facilities is charged to "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings, as incurred. For additional information see Note 13, "Environmental Matters and Asset Retirement Obligations".
Share-based Compensation	Share-Based Compensation Eastman recognizes compensation expense in "Selling, general and administrative expense" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for stock options and other share-based compensation awards based upon the grant-date fair value over the substantive vesting period. For additional information, see Note 18, "Share-Based Compensation Plans and Awards".
Restructuring of Operations	Restructuring of Operations Eastman records restructuring charges for costs incurred in connection with consolidation of operations, exited business or product lines, or shutdowns of specific sites that are expected to be substantially completed within twelve months. These restructuring charges are recorded as incurred, and are associated with site closures, legal and environmental matters, demolition, contract terminations, obsolete inventory, or other costs and charges directly related to the restructuring. The Company records severance charges for employee separations when the separation is probable and reasonably estimable. In the event employees are required to perform future service, the Company records severance charges ratably over the remaining service period of those employees.
Income Taxes	Income Taxes The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax bases of Eastman's assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. The recoverability of the Company's deferred tax assets are evaluated each quarter by assessing the likelihood of future profitability and available tax planning strategies that could be implemented to realize the Company's net deferred tax assets. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Provision has been made for income taxes on unremitted earnings of subsidiaries and affiliates, except for subsidiaries in which earnings are deemed to be indefinitely reinvested. The calculation of income tax liabilities involves uncertainties in the application of complex tax laws and regulations, which are subject to legal interpretation and management judgment. Eastman's income tax returns are regularly examined by federal, state and foreign tax authorities, and those audits may result in proposed adjustments. The Company has evaluated these potential issues under the more-likely-than-not standard of the accounting literature. A tax position is recognized if it meets this standard and is measured at the largest amount of benefit that has a greater than 50 percent likelihood of being realized. Such judgments and estimates may change based on audit settlements, court cases and interpretation of tax laws and regulations. The Company accrues interest related to unrecognized income tax positions, which is included as a component of the income tax provision on the balance sheet. The accrued interest related to unrecognized income tax positions and taxes resulting from the global intangible low-tax income are recorded as a component of the income tax provision.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash, time deposits, and readily marketable securities with original maturities of three months or less.
Fair Value Measurements	Fair Value Measurements Eastman records recurring and non-recurring financial assets and liabilities as well as all non-financial assets and liabilities subject to fair value measurement at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. These fair value principles prioritize valuation inputs across three broad levels. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company's assumptions used to measure assets and liabilities at fair value. An asset or liability's classification within the various levels is determined based on the lowest level input that is significant to the fair value measurement.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Eastman maintains allowances for estimated credit losses, which are developed at a market, country, and region level based on risk of collection as well as current and forecasted economic conditions. The Company calculates the allowance based on an assessment of the risk when the accounts receivable is recognized. Write-offs are recorded at the time a customer receivable is deemed uncollectible. Allowance for credit losses was $17 million and $14 million as of December 31, 2021 and 2020, respectively. The Company does not enter into receivables of a long-term nature, also known as financing receivables, in the normal course of business.
Inventories	Inventories Inventories measured by the last-in, first-out ("LIFO") method are valued at the lower of cost or market and inventories measured by the first-in, first-out ("FIFO") method are valued at the lower of cost or net realizable value. Eastman determines the cost of most raw materials, work in process, and finished goods inventories in the United States and Switzerland by the LIFO method. The cost of all other inventories is determined by the average cost method, which approximates the FIFO method. The Company writes-down its inventories equal to the difference between the carrying value of inventory and the estimated market value or net realizable value based upon assumptions about future demand and market conditions.
Properties	PropertiesEastman records properties at cost. Maintenance and repairs are charged to earnings; replacements and betterments are capitalized. When Eastman retires or otherwise disposes of assets, it removes the cost of such assets and related accumulated depreciation from the accounts. The Company records any profit or loss on retirement or other disposition in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Asset impairments are reflected as increases in accumulated depreciation for properties that have been placed in service. In instances when an asset has not been placed in service and is impaired, the associated costs are removed from the appropriate property accounts.
Depreciation and Amortization	Depreciation and Amortization Depreciation expense is calculated based on historical cost and the estimated useful lives of the assets, generally using the straight-line method. Estimated useful lives for buildings and building equipment generally range from 20 to 50 years. Estimated useful lives generally ranging from 3 to 33 years are applied to machinery and equipment in the following categories: computer software (3 to 5 years); office furniture and fixtures and computer equipment (5 to 10 years); vehicles, railcars, and general machinery and equipment (5 to 20 years); and manufacturing-related improvements (20 to 33 years). Accelerated depreciation is reported when the estimated useful life is shortened and continues to be reported in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. For additional information, see Note 4, "Properties and Accumulated Depreciation". Amortization expense for definite-lived intangible assets is generally determined using a straight-line method over the estimated useful life of the asset. Amortization expense is reported in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings.
Impairment of Long Lived Assets	Impairment of Long-Lived Assets Definite-lived Assets Properties and equipment and definite-lived intangible assets to be held and used by Eastman are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The review of properties and equipment and the review of definite-lived intangible assets is performed at the asset group level, which is the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. If the carrying amount is not considered to be recoverable, an analysis of fair value is triggered. An impairment is recognized for the excess of the carrying amount of the asset over the fair value.
Goodwill and Intangible Assets, Policy	Goodwill Goodwill is an asset determined as the residual of the purchase price over the fair value of identified assets and liabilities acquired in a business combination. Eastman conducts testing of goodwill for impairment annually in the fourth quarter or more frequently when events and circumstances indicate an impairment may have occurred. The testing of goodwill is performed at the "reporting unit" level which the Company has determined to be its "components". Components are defined as an operating segment or one level below an operating segment, and in order to be a reporting unit, the component must 1) be a "business" as defined by applicable accounting standards (an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to the investors or other owners, members, or participants); 2) have discrete financial information available; and 3) be reviewed regularly by Company operating segment management. The Company aggregates certain components into reporting units based on economic similarities. An impairment is recognized when the reporting unit's estimated fair value is less than its carrying value. The Company uses an income approach, specifically a discounted cash flow model in testing the carrying value of goodwill of each reporting unit for impairment. Indefinite-lived Intangible Assets Eastman conducts testing of indefinite-lived intangible assets annually in the fourth quarter or more frequently when events and circumstances indicate an impairment may have occurred. The carrying value of an indefinite-lived intangible asset is considered to be impaired when the fair value, as established by appraisal or based on discounted future cash flows of certain related products, is less than the respective carrying value. Indefinite-lived intangible assets, consisting primarily of various tradenames, are tested for potential impairment by comparing the estimated fair value to the carrying amount. The Company uses an income approach, specifically the relief from royalty method, to test indefinite-lived intangible assets. The estimated fair value of tradenames is determined based on an assumed royalty rate savings, discounted by the calculated market participant estimated weighted average cost of capital ("WACC") plus a risk premium.
Lessee, Leases [Policy Text Block]	Leases There are two types of leases: finance and operating. Both types of leases have associated right-to-use assets and lease liabilities that are valued at the net present value of the lease payments and recognized on the Consolidated Statements of Financial Position. The discount rate used in the measurement of a right-to-use asset and lease liability is the rate implicit in the lease whenever that rate is readily determinable. If the rate implicit in the lease is not readily determinable, the collateralized incremental borrowing rate is used. The Company elected the accounting policy not to apply the recognition and measurement requirements to short-term leases with a term of 12 months or less and do not include a bargain purchase option. Residual guarantee payments that become probable and estimable are recognized as rent expense over the remaining life of the applicable lease. For lease accounting policies, see Note 12, "Leases and Other Commitments".
Investments	Investments The consolidated financial statements include the accounts of Eastman and all its subsidiaries and entities or joint ventures in which a controlling interest is maintained. The Company includes its share of earnings and losses of such investments in "Net earnings attributable to Eastman" and "Comprehensive income attributable to Eastman" located in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings and in "Total equity" located in the Consolidated Statements of Financial Position. Investments in affiliates over which the Company has significant influence but not a controlling interest are carried under the equity method of accounting. These investments are included in "Other noncurrent assets" in the Consolidated Statements of Financial Position. The Company includes its share of earnings and losses of such investments in "Other (income) charges, net" located in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings.
Derivative and Non-Derivative Financial Instruments	Derivative and Non-Derivative Financial Instruments Eastman uses derivative and non-derivative instruments to manage its exposure to market risks, such as changes in foreign currency exchange rates, commodity prices, and interest rates. The Company does not enter into derivative transactions for speculative purposes. The Company's derivative instruments are recognized as either assets or liabilities on the Consolidated Statements of Financial Position and measured at fair value. Hedge accounting will be discontinued prospectively for all hedges that no longer qualify for hedge accounting treatment. For additional information, see Note 10, "Derivative and Non-Derivative Financial Instruments".
Litigation and Contingent Liabilities	Litigation and Contingent Liabilities From time to time, Eastman 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 handled and defended in the ordinary course of business. The Company accrues a contingent loss liability for such matters when it is probable that a liability has been incurred and the amount can be reasonably estimated. When a single amount cannot be reasonably estimated but the cost can be estimated within a range, the Company accrues the minimum amount. The Company expenses legal costs, including those expected to be incurred in connection with a loss contingency, as incurred.
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Working Capital Management and Off Balance Sheet Arrangements The Company has an off balance sheet, uncommitted accounts receivable factoring program under which entire invoices may be sold, without recourse, to third-party financial institutions. Under these agreements, the Company sells the invoices at face value, less a transaction fee, which substantially equals the carrying value and fair value with no gain or loss recognized, and no credit loss exposure is retained. Available capacity under these agreements, which the Company uses as a routine source of working capital funding, is dependent on the level of accounts receivable eligible to be sold and the financial institutions' willingness to purchase such receivables. In addition, certain agreements also require that the Company continue to service, administer, and collect the sold accounts receivable at market rates. The total amount of receivables sold in 2021 and 2020 were $1.2 billion and $1.5 billion, respectively. The Company works with suppliers to optimize payment terms and conditions on accounts payable to enhance timing of working capital and cash flows. The Company has a voluntary supply chain finance program to provide suppliers with the opportunity to sell receivables due from Eastman to a participating financial institution. Eastman's responsibility is limited to making payments on the terms originally negotiated with suppliers, regardless of whether the suppliers sell their receivables to the financial institution. The range of payment terms Eastman negotiates with suppliers are consistent, regardless of whether a supplier participates in the program. All of Eastman's accounts payable and associated payments are reported consistently in the Company's Consolidated Statements of Financial Position and Consolidated Statements of Cash Flows regardless of whether they are associated with a vendor who participates in the program.

Discontinued Operations and D_2

Discontinued Operations and Disposal Groups (Tables)	12 Months Ended
	Dec. 31, 2021
Tire Additives Disposal Group | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations	The major classes of divested assets and liabilities were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 107 Inventories 94 Other assets 26 Properties, net of accumulated depreciation 300 Goodwill 398 Intangible assets, net of accumulated amortization 381 Assets divested 1,306 Liabilities divested Payables and other liabilities 48 Post-employment obligations 34 Other liabilities 18 Liabilities divested 100 Disposal group, net $ 1,206
Adhesives Disposal Group
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations	The major classes of assets and liabilities of the business classified as held for sale as of December 31, 2021 were as follows: December 31, (Dollars in millions) 2021 Assets held for sale Trade receivables, net of allowance for doubtful accounts $ 110 Inventories 143 Other assets 40 Properties, net of accumulated depreciation 301 Goodwill 399 Intangible assets, net of accumulated amortization 14 Assets held for sale 1,007 Liabilities held for sale Payables and other liabilities 82 Deferred tax liability 7 Other liabilities 2 Liabilities held for sale 91 Disposal group, net $ 916

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventories	December 31, (Dollars in millions) 2021 2020 Finished goods $ 1,007 $ 891 Work in process 273 203 Raw materials and supplies 589 511 Total inventories at FIFO or average cost 1,869 1,605 Less: LIFO reserve 365 226 Total inventories $ 1,504 $ 1,379

PROPERTIES AND ACCUMULATED DE_2

PROPERTIES AND ACCUMULATED DEPRECIATION (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Properties	December 31, (Dollars in millions) 2021 2020 Properties Land $ 150 $ 163 Buildings (1) 1,458 1,468 Machinery and equipment 10,449 11,494 Construction in progress (1) 623 406 Properties and equipment at cost $ 12,680 $ 13,531 Less: Accumulated depreciation 7,684 7,982 Net properties $ 4,996 $ 5,549

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	(Dollars in millions) Additives & Functional Products Advanced Materials Chemical Intermediates Other Total Balance at December 31, 2019 $ 2,377 $ 1,282 $ 762 $ 10 $ 4,431 Currency translation adjustments 20 10 4 — 34 Balance at December 31, 2020 2,397 1,292 766 10 4,465 Divestiture (398) — — — (398) Held for sale (399) — — — (399) Currency translation adjustments (15) (6) (6) — (27) Balance at December 31, 2021 $ 1,585 $ 1,286 $ 760 $ 10 $ 3,641
Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class	December 31, 2021 December 31, 2020 (Dollars in millions) Estimated Useful Life in Years Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizable intangible assets: Customer relationships 8 - 25 $ 1,144 $ 479 $ 665 $ 1,589 $ 571 $ 1,018 Technology 7 - 20 581 304 277 687 392 295 Tradenames -- — — — 44 2 42 Other 18 - 37 87 26 61 86 23 63 Indefinite-lived intangible assets: Tradenames 349 — 349 364 — 364 Other 10 — 10 10 — 10 Total identified intangible assets $ 2,171 $ 809 $ 1,362 $ 2,780 $ 988 $ 1,792

PAYABLES AND OTHER CURRENT LI_2

PAYABLES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of Payables and Other Current Liabilities	December 31, (Dollars in millions) 2021 2020 Trade creditors $ 1,228 $ 799 Accrued payrolls, vacation, and variable-incentive compensation 311 228 Accrued taxes 138 178 Post-employment obligations 70 138 Dividends payable to stockholders 101 94 Other 285 252 Total payables and other current liabilities $ 2,133 $ 1,689

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Earnings (Loss) from Continuing Operations and Provisions for Income Taxes	Components of earnings before income taxes and the provision for U.S. and other income taxes from operations follow: For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings before income taxes United States $ 645 $ 164 $ 454 Outside the United States 437 366 448 Total $ 1,082 $ 530 $ 902 Provision for income taxes United States Federal Current $ 114 $ 70 $ 55 Deferred 18 (96) 19 Outside the United States Current 115 77 62 Deferred (42) (14) (32) State and other Current 24 5 — Deferred (14) (1) 36 Total $ 215 $ 41 $ 140
Schedule of Deferred Tax Charge (Benefit) Recorded as a Component of Accumulated Other Comprehensive Loss	The following represents the deferred tax (benefit) charge recorded as a component of "Accumulated other comprehensive income (loss)" ("AOCI") in the Consolidated Statements of Financial Position: For years ended December 31, (Dollars in millions) 2021 2020 2019 Defined benefit pension and other postretirement benefit plans $ (10) $ (7) $ (10) Derivatives and hedging 21 (4) (2) Total $ 11 $ (11) $ (12)
Schedule of Income Tax Expense (Benefit) Included in Consolidated Financial Statement	Total income tax expense (benefit) included in the consolidated financial statements was composed of the following: For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings before income taxes $ 215 $ 41 $ 140 Other comprehensive income 11 (11) (12) Total $ 226 $ 30 $ 128
Schedule of Reconciliation of Income Taxes on Earnings from Continuing Operations at Federal Statutory Income Tax Rate	Differences between the provision for income taxes and income taxes computed using the U.S. Federal statutory income tax rate follow: For years ended December 31, (Dollars in millions) 2021 2020 2019 Amount computed using the statutory rate $ 225 $ 109 $ 189 State income taxes, net (4) 2 36 Foreign rate variance (28) (49) (68) Change in reserves for tax contingencies (39) 4 36 General business credits (21) (39) (52) U.S. tax on foreign earnings, net of credits 2 13 (17) Divestiture 89 — — Tax law changes and tax loss from outside-U.S. entity reorganizations (15) — 7 Other 6 1 9 Provision for income taxes $ 215 $ 41 $ 140 Effective income tax rate 20 % 8 % 16 %
Schedule of Significant Components of Deferred Tax Assets and Liabilities	The significant components of deferred tax assets and liabilities follow: December 31, (Dollars in millions) 2021 2020 Deferred tax assets Post-employment obligations $ 176 $ 280 Net operating loss carryforwards 637 619 Tax credit carryforwards 212 216 Environmental contingencies 67 68 Unrealized derivative loss 1 22 Other 223 213 Total deferred tax assets 1,316 1,418 Less: Valuation allowance 339 393 Deferred tax assets less valuation allowance $ 977 $ 1,025 Deferred tax liabilities Property, plant, and equipment $ (843) $ (893) Intangible assets (288) (388) Investments (369) (305) Other (171) (175) Total deferred tax liabilities $ (1,671) $ (1,761) Net deferred tax liabilities $ (694) $ (736) As recorded in the Consolidated Statements of Financial Position: Other noncurrent assets $ 116 $ 112 Deferred income tax liabilities (810) (848) Net deferred tax liabilities $ (694) $ (736)
Schedule of Tax Receivables and Payables	Amounts due to and from tax authorities as recorded in the Consolidated Statements of Financial Position: December 31, (Dollars in millions) 2021 2020 Miscellaneous receivables $ 173 $ 311 Payables and other current liabilities $ 68 $ 147 Other long-term liabilities 130 83 Total income taxes payable $ 198 $ 230
Schedule of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: (Dollars in millions) 2021 2020 2019 Balance at January 1 $ 257 $ 202 $ 182 Adjustments based on tax positions related to current year 6 14 25 Adjustments based on tax positions related to prior years 2 63 (3) Lapse of statute of limitations (45) (22) (2) Settlements (20) — — Balance at December 31 (1) $ 200 $ 257 $ 202 (1) Approximately $195 million of the unrecognized tax benefits as of December 31, 2021, would, if recognized, impact the Company's effective tax rate. A reconciliation of the beginning and ending amounts of accrued interest related to unrecognized tax positions is as follows: (Dollars in millions) 2021 2020 2019 Balance at January 1 $ 13 $ 13 $ 10 Expense for interest, net of tax 9 5 5 Income for interest, net of tax (9) (5) (2) Balance at December 31 $ 13 $ 13 $ 13 Accrued penalties related to unrecognized tax positions were immaterial as of December 31, 2021, 2020, and 2019.

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Borrowings	December 31, (Dollars in millions) 2021 2020 Borrowings consisted of: 3.5% notes due December 2021 $ — $ 299 3.6% notes due August 2022 747 744 1.50% notes due May 2023 (1) 850 919 7 1/4% debentures due January 2024 198 198 7 5/8% debentures due June 2024 43 43 3.8% notes due March 2025 698 701 1.875% notes due November 2026 (1) 565 609 7.60% debentures due February 2027 195 195 4.5% notes due December 2028 494 493 4.8% notes due September 2042 494 493 4.65% notes due October 2044 875 874 Commercial paper and short-term borrowings — 50 Total borrowings 5,159 5,618 Borrowings due within one year 747 349 Long-term borrowings $ 4,412 $ 5,269
Schedule of Fair Value of Borrowings	Fair Value of Borrowings Eastman has classified its total borrowings at December 31, 2021 and 2020 under the fair value hierarchy as defined in the accounting policies in Note 1, "Significant Accounting Policies". The fair value for fixed-rate debt securities is based on quoted market prices for the same or similar debt instruments and is classified as Level 2. The fair value for the Company's other borrowings primarily under the commercial paper and receivables facility equals the carrying value and is classified as Level 2. At December 31, 2021 and 2020, the fair value of total borrowings was $5,737 million and $6,449 million, respectively. The Company had no borrowings classified as Level 1 or Level 3 as of December 31, 2021 and 2020.

DERIVATIVE AND NON-DERIVATIVE_2

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Cumulative basis adjustments for fair value hedges on balance sheet [Table Text Block]	As of December 31, 2021 and 2020, the following amounts were included within the Consolidated Statements of Financial Position related to cumulative basis adjustments for fair value hedges. (Dollars in millions) Carrying amount of the hedged liabilities Cumulative amount of fair value hedging loss adjustment included in the carrying amount of the hedged liability (1) Line item in the Consolidated Statements of Financial Position in which the hedged item is included December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Borrowings due within one year $ 697 $ — $ (2) $ — Long-term borrowings 76 772 1 (1) (1) As December 31, 2021 and 2020, losses of $2 million and $5 million, respectively, relate to hedged liabilities for which hedge accounting has been discontinued.
Derivative Instruments, Gain (Loss) [Table Text Block]	The following table presents the effect of the Company's hedging instruments on Other comprehensive income (loss), net of tax ("OCI") and financial performance for the twelve months ended December 31, 2021 and 2020: (Dollars in millions) Change in amount of after tax gain/(loss) recognized in OCI on Derivatives Pre-tax amount of gain/(loss) reclassified from AOCI into income December 31, December 31, Hedging Relationships 2021 2020 2021 2020 Derivatives in cash flow hedging relationships: Commodity contracts $ 15 $ 17 $ 20 $ (31) Foreign exchange contracts 39 (36) (7) 9 Forward starting interest rate and treasury lock swap contracts 9 8 (9) (9) Non-derivatives in net investment hedging relationships (pre-tax): Net investment hedges 116 (130) — — Derivatives in net investment hedging relationships (pre-tax): Cross-currency interest rate swaps 74 (88) — — Cross-currency interest rate swaps excluded component (12) 10 — — The following table presents the effect of fair value and cash flow hedge accounting on the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for 2021 and 2020. Location and Amount of Gain or (Loss) Recognized in Earnings on Fair Value and Cash Flow Hedging Relationships Twelve Months 2021 2020 (Dollars in millions) Sales Cost of Sales Net interest expense Sales Cost of Sales Net interest expense Total amounts of income and expense line items presented in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized $ 10,476 $ 7,976 $ 198 $ 8,473 $ 6,498 $ 210 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships: Interest contracts (fixed-for-floating interest rate swaps): Hedged items 2 1 Derivatives designated as hedging instruments (2) (1) Gain or (loss) on cash flow hedging relationships: Interest contracts (forward starting interest rate and treasury lock swap contracts): Amount reclassified from AOCI into earnings (9) (9) Commodity Contracts: Amount reclassified from AOCI into earnings 20 (31) Foreign Exchange Contracts: Amount reclassified from AOCI into earnings (7) 9
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	The following table presents the notional amounts outstanding at December 31, 2021 and 2020 associated with Eastman's hedging programs. Notional Outstanding December 31, 2021 December 31, 2020 Derivatives designated as cash flow hedges: Foreign Exchange Forward and Option Contracts (in millions) EUR/USD (in EUR) €429 €521 Commodity Forward and Collar Contracts Feedstock (in million barrels) 1 — Energy (in million british thermal units) 13 17 Interest rate swaps for the future issuance of debt (in millions) $75 $75 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swaps (in millions) $75 $75 Derivatives designated as net investment hedges: Cross-currency interest rate swaps (in millions) EUR/USD (in EUR) €853 €853 Non-derivatives designated as net investment hedges: Foreign Currency Net Investment Hedges (in millions) EUR/USD (in EUR) €1,246 €1,245
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following table presents the financial assets and liabilities valued on a recurring and gross basis and includes where the financial assets and liabilities are located within the Consolidated Statements of Financial Position as of December 31, 2021 and 2020. The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis (Dollars in millions) Derivative Type Statements of Financial December 31, 2021 December 31, 2020 Derivatives designated as cash flow hedges: Commodity contracts Other current assets $ 16 $ 1 Commodity contracts Other noncurrent assets 2 — Foreign exchange contracts Other current assets 12 — Foreign exchange contracts Other noncurrent assets 6 — Forward starting interest rate swap contracts Other noncurrent assets 5 1 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Other current assets 1 1 Fixed-for-floating interest rate swap Other noncurrent assets 1 4 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other current assets 20 — Cross-currency interest rate swaps Other noncurrent assets 35 40 Total Derivative Assets $ 98 $ 47 Derivatives designated as cash flow hedges: Commodity contracts Payables and other current liabilities $ 1 $ 6 Commodity contracts Other long-term liabilities 1 — Foreign exchange contracts Payables and other current liabilities 1 21 Foreign exchange contracts Other long-term liabilities — 14 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other long-term liabilities 5 51 Total Derivative Liabilities $ 8 $ 92 Total Net Derivative Assets (Liabilities) $ 90 $ (45)

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Schedule of Change in Benefit Obligation and Plan Assets, Funded Status and Amounts Recognized in Balance Sheet and Accumulated Other Comprehensive Income (Loss)	Below is a summary balance sheet of the change in plan assets during 2021 and 2020, the funded status of the plans and amounts recognized in the Consolidated Statements of Financial Position. Summary of Changes Pension Plans Postretirement Benefit Plans 2021 2020 2021 2020 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. Change in projected benefit obligation: Benefit obligation, beginning of year $ 2,050 $ 1,089 $ 2,067 $ 972 $ 745 $ 716 Service cost 26 19 25 17 — — Interest cost 37 12 57 15 12 19 Actuarial (gain) loss (49) (68) 203 66 (40) 57 Settlement (6) — (122) (6) — — Divestitures — (32) — — (2) — Plan amendments and other — — — (12) — — Plan participants' contributions — 1 — 1 9 10 Effect of currency exchange — (43) — 61 — — Federal subsidy on benefits paid — — — — 1 1 Benefits paid (166) (30) (180) (25) (60) (58) Benefit obligation, end of year $ 1,892 $ 948 $ 2,050 $ 1,089 $ 665 $ 745 Change in plan assets: Fair value of plan assets, beginning of year $ 1,798 $ 938 $ 1,919 $ 820 $ 144 $ 139 Actual return on plan assets 247 31 175 72 7 18 Effect of currency exchange — (39) — 54 — — Company contributions 4 23 6 22 40 39 Reserve for third party contributions — — — — (7) (5) Plan participants' contributions — 1 — 1 9 10 Benefits paid (166) (30) (180) (25) (60) (58) Federal subsidy on benefits paid — — — — 1 1 Settlements (6) — (122) (6) — — Fair value of plan assets, end of year $ 1,877 $ 924 $ 1,798 $ 938 $ 134 $ 144 Funded status at end of year $ (15) $ (24) $ (252) $ (151) $ (531) $ (601) Amounts recognized in the Consolidated Statements of Financial Position consist of: Other noncurrent assets $ 41 $ 42 $ — $ 1 $ 62 $ 57 Current liabilities (3) — (3) (1) (38) (46) Post-employment obligations (53) (66) (249) (151) (555) (612) Net amount recognized, end of year $ (15) $ (24) $ (252) $ (151) $ (531) $ (601) Accumulated benefit obligation $ 1,803 $ 910 $ 1,979 $ 1,036 Amounts recognized in accumulated other comprehensive income consist of: Prior service (credit) cost $ 1 $ (10) $ 1 $ (11) $ (68) $ (105)
Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]	Information for pension plans with projected benefit obligations in excess of plan assets: (Dollars in millions) 2021 2020 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation $ 175 $ 288 $ 2,050 $ 769 Fair value of plan assets 119 222 1,798 617
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]	Information for pension plans with accumulated benefit obligations in excess of plan assets: (Dollars in millions) 2021 2020 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation $ 161 $ 272 $ 1,979 $ 693 Fair value of plan assets 119 222 1,798 574
Schedule of Benefit Cost and Amounts Recognized in Other Comprehensive Income	Summary of Benefit Costs and Other Amounts Recognized in Other Comprehensive Income Pension Plans Postretirement Benefit Plans 2021 2020 2019 2021 2020 2019 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Components of net periodic benefit (credit) cost: Service cost $ 26 $ 19 $ 25 $ 17 $ 27 $ 14 $ — $ — $ — Interest cost 37 12 57 15 76 20 12 19 25 Expected return on plan assets (126) (37) (135) (34) (128) (32) (5) (5) (5) Amortization of: Prior service (credit) cost — (1) 1 (1) — — (37) (38) (39) Mark-to-market pension and other postretirement benefits loss (gain), net (170) (62) 163 28 39 43 (35) 49 61 Net periodic benefit (credit) cost $ (233) $ (69) $ 111 $ 25 $ 14 $ 45 $ (65) $ 25 $ 42 Other changes in plan assets and benefit obligations recognized in other comprehensive income: Current year prior service credit (cost) $ — $ — $ — $ 12 $ — $ — $ — $ — $ — Amortization of: Prior service (credit) cost — (1) 1 (1) — — (37) (38) (39) Total $ — $ (1) $ 1 $ 11 $ — $ — $ (37) $ (38) $ (39)
Schedule of Assumptions Used to Develop the Projected Benefit Obligation	The assumptions used to develop the projected benefit obligation for Eastman's significant U.S. and non-U.S. defined benefit pension plans and U.S. postretirement benefit plans are provided in the following tables. Pension Plans Postretirement Benefit Plans 2021 2020 2019 2021 2020 2019 Weighted-average assumptions used to determine benefit obligations for years ended December 31: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Discount rate 2.88 % 1.57 % 2.48 % 1.08 % 3.25 % 1.56 % 2.83 % 2.38 % 3.21 % Interest crediting rate 5.50 % N/A 5.50 % N/A 5.52 % N/A N/A N/A N/A Rate of compensation increase 3.00 % 3.00 % 2.75 % 2.94 % 3.25 % 2.94 % N/A N/A 3.25 % Health care cost trend Initial 6.00 % 6.25 % 6.50 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2026 2026 2026 Weighted-average assumptions used to determine net periodic cost for years ended December 31: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Discount rate 2.48 % 1.08 % 3.25 % 1.56 % 4.29 % 2.35 % 2.39 % 3.21 % 4.26 % Discount rate for service cost 2.57 % 1.08 % 3.31 % 1.56 % 4.32 % 2.35 % 1.90 % 2.92 % 4.05 % Discount rate for interest cost 1.79 % 1.08 % 2.83 % 1.56 % 3.96 % 2.35 % 1.74 % 2.80 % 3.93 % Expected return on assets 7.29 % 4.04 % 7.37 % 4.26 % 7.43 % 4.49 % 3.75 % 3.75 % 3.75 % Rate of compensation increase 2.75 % 2.94 % 3.25 % 2.94 % 3.25 % 2.94 % N/A 3.25 % 3.25 % Interest crediting rate 5.50 % N/A 5.52 % N/A 5.54 % N/A N/A N/A N/A Health care cost trend Initial 6.25 % 6.50 % 6.50 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2026 2026 2025
Schedule of Fair Value Measurements of Pension Plan Assets on a Recurring Basis	The following tables reflect the fair value of the defined benefit pension plans assets. (Dollars in millions) Fair Value Measurements at December 31, 2021 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Pension Assets: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Cash and Cash Equivalents (1) $ 45 $ 37 $ 45 $ 37 $ — $ — $ — $ — Public Equity - United States (2) 3 — 3 — — — — — Other Investments (3) — 59 — — — — — 59 Total Assets at Fair Value $ 48 $ 96 $ 48 $ 37 $ — $ — $ — $ 59 Investments Measured at Net Asset Value (4) 1,829 828 Total Assets $ 1,877 $ 924 (Dollars in millions) Fair Value Measurements at December 31, 2020 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs Pension Assets: U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Cash and Cash Equivalents (1) $ 47 $ 103 $ 47 $ 103 $ — $ — $ — $ — Public Equity - United States (2) 1 — 1 — — — — — Other Investments (3) — 68 — — — — — 68 Total Assets at Fair Value $ 48 $ 171 $ 48 $ 103 $ — $ — $ — $ 68 Investments Measured at Net Asset Value (4) 1,750 767 Total Assets $ 1,798 $ 938 (1) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts. (2) Public Equity - United States: Common stock equity securities which are primarily valued using a market approach based on the quoted market prices. (3) Other Investments: Primarily consist of insurance contracts which are generally valued using a crediting rate that approximates market returns and investments in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques. (4) Investments Measured at Net Asset Value: The underlying debt, public equity, and public real asset investments in this category are generally held in common trust funds, which are either actively or passively managed investment vehicles, that are valued at the net asset value per unit/share multiplied by the number of units/shares held as of the measurement date. The other alternative investments in this category are valued under the practical expedient method which is based on the most recently reported net asset value provided by the management of each private investment fund, adjusted as appropriate, for any lag between the date of the financial reports and the measurement date. The following tables reflect the fair value of the postretirement benefit plan assets. The postretirement benefit plan is for the voluntary employees' beneficiary association ("VEBA") trust the Company assumed as part of the Solutia acquisition. (Dollars in millions) Fair Value Measurements at Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Cash and Cash Equivalents (1) $ — $ — $ — $ — Debt (2) : Fixed Income (U.S.) 79 — 79 — Fixed Income (Non-U.S.) 29 — 29 — Total $ 108 $ — $ 108 $ — (Dollars in millions) Fair Value Measurements at Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Cash & Cash Equivalents (1) $ 1 $ 1 $ — $ — Debt (2) : Fixed Income (U.S.) 89 — 89 — Fixed Income (Non-U.S.) 25 — 25 — Total $ 115 $ 1 $ 114 $ — (1) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts. (2) Debt: The fixed income securities are primarily valued upon a market approach, using matrix pricing and considering a security's relationship to other securities for which quoted prices in an active market may be available, or an income approach, converting future cash flows to a single present value amount. Inputs used in developing fair value estimates include reported trades, broker quotes, benchmark yields, and base spreads.
Schedule of Pension Plan Assets Classified within Level 3 of the Fair Value Hierarchy	The Company valued assets with unobservable inputs (Level 3), primarily insurance contracts, using a crediting rate that approximates market returns and investments in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques. Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Other Investments (1) (Dollars in millions) Non-U.S. Pension Plans Balance at December 31, 2019 $ 57 Unrealized gains 9 Purchases, issuances, sales, and settlements 2 Balance at December 31, 2020 68 Unrealized losses (9) Balance at December 31, 2021 $ 59 (1) Primarily consists of insurance contracts.
Schedule of US and Non-US Pension Plans Asset Target Allocation by Category	The following table reflects the target allocation for the Company's U.S. and non-U.S. pension and postretirement benefit plans assets for 2022 and the asset allocation at December 31, 2021 and 2020, by asset category. U.S. Pension Plans Non-U.S. Pension Plans Postretirement Benefit Plan 2022 Target Allocation Plan Assets at Plan Assets at 2022 Target Allocation Plan Assets at Plan Assets at 2022 Target Allocation Plan Assets at Plan Assets at Asset category Equity securities 39% 38% 39% 23% 22% 20% —% —% —% Debt securities 42% 43% 43% 59% 59% 57% 100% 100% 100% Real estate 3% 3% 2% 4% 4% 6% —% —% —% Other investments (1) 16% 16% 16% 14% 15% 17% —% —% —% Total 100% 100% 100% 100% 100% 100% 100% 100% 100% (1) U.S. primarily consists of private equity and natural resource and energy related limited partnership investments and public real assets. Non-U.S. primarily consists of annuity contracts and alternative investments.
Schedule Benefits Expected to be Paid from Pension Plans and Benefits	The estimated future benefit payments, reflecting expected future service, as appropriate, are as follows: Pension Plans Postretirement (Dollars in millions) U.S. Non-U.S. 2022 $ 132 $ 30 $ 46 2023 142 35 47 2024 135 34 47 2025 132 35 46 2026 134 38 46 2027-2031 634 222 214

LEASES AND OTHER COMMITMENTS _2

LEASES AND OTHER COMMITMENTS LEASES AND OTHER COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	As of December 31, 2021, maturities of operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2022 $ 55 2023 44 2024 31 2025 24 2026 18 2027 and beyond 53 Total lease payments 225 Less: amounts of lease payments representing interest 18 Present value of future lease payments 207 Less: current obligations under leases 50 Long-term lease obligations $ 157 As of December 31, 2020, maturities of operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2021 $ 60 2022 44 2023 31 2024 18 2025 12 2026 and beyond 28 Total lease payments 193 Less: amounts of lease payments representing interest 14 Present value of future lease payments 179 Less: current obligations under leases 56 Long-term lease obligations $ 123
Lease, Cost [Table Text Block]	(Dollars in millions) 2021 2020 Lease costs: Operating lease costs $ 71 $ 73 Short-term lease costs 40 37 Sublease income (4) (4) Total $ 107 $ 106 Other operating lease information: Cash paid for amounts included in the measurement of lease liabilities $ 69 $ 72 Right-to-use assets obtained in exchange for new lease liabilities $ 110 $ 55 Weighted-average remaining lease term, in years 6 5 Weighted-average discount rate 2.7 % 3.6 %
Other Commitments [Table Text Block]	Eastman's obligations are summarized in the following table. (Dollars in millions) Payments Due for Period Debt Securities Credit Facilities and Other Interest Payable Purchase Obligations Operating Leases Other Liabilities Total 2022 $ 747 $ — $ 167 $ 164 $ 55 $ 269 $ 1,402 2023 850 — 154 156 44 77 1,281 2024 241 — 135 148 31 87 642 2025 698 — 117 124 24 81 1,044 2026 565 — 106 116 18 84 889 2027 and beyond 2,058 — 1,183 2,436 53 960 6,690 Total $ 5,159 $ — $ 1,862 $ 3,144 $ 225 $ 1,558 $ 11,948

ENVIRONMENTAL MATTERS (Tables)

ENVIRONMENTAL MATTERS (Tables)	12 Months Ended
	Dec. 31, 2021
Environmental Matters [Abstract]
Schedule of Environmental Liabilities, Current and Non-current	(Dollars in millions) December 31, 2021 2020 Environmental contingencies, current $ 20 $ 15 Environmental contingencies, long-term 261 270 Total $ 281 $ 285
Schedule of Changes to Environmental Remediation Liabilities	(Dollars in millions) Environmental Remediation Liabilities Balance at December 31, 2019 $ 260 Changes in estimates recognized in earnings and other 7 Cash reductions (10) Balance at December 31, 2020 257 Changes in estimates recognized in earnings and other 9 Cash reductions (13) Balance at December 31, 2021 $ 253

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of Reconciliation of the Changes in Stockholders' Equity	A reconciliation of the changes in stockholders' equity for 2021, 2020, and 2019 is provided below: (Dollars in millions) Common Stock at Par Value Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Treasury Stock at Cost Total Eastman Stockholders' Equity Noncontrolling Interest Total Equity Balance at December 31, 2018 $ 2 $ 2,048 $ 7,573 $ (245) $ (3,575) $ 5,803 $ 75 $ 5,878 Cumulative Effect of Adoption of New Accounting Standards (1) — — (20) 20 — — — — Net Earnings — — 759 — — 759 3 762 Cash Dividends (2) — — (347) — — (347) — (347) Other Comprehensive (Loss) — — — 11 — 11 — 11 Share-Based Compensation Expense (3) — 59 — — — 59 — 59 Stock Option Exercises — 9 — — — 9 — 9 Other (4) — (11) — — — (11) — (11) Share Repurchase — — — — (325) (325) — (325) Distributions to noncontrolling interest — — — — — — (4) (4) Balance at December 31, 2019 $ 2 $ 2,105 $ 7,965 $ (214) $ (3,900) $ 5,958 $ 74 $ 6,032 Net Earnings — — 478 — — 478 11 489 Cash Dividends (2) — — (363) — — (363) — (363) Other Comprehensive Income — — — (59) — (59) — (59) Share-Based Compensation Expense (3) — 44 — — — 44 — 44 Stock Option Exercises — 36 — — — 36 — 36 Other (4) — (11) — — — (11) 2 (9) Share Repurchase — — — — (60) (60) — (60) Distributions to noncontrolling interest — — — — — — (2) (2) Balance at December 31, 2020 $ 2 $ 2,174 $ 8,080 $ (273) $ (3,960) $ 6,023 $ 85 $ 6,108 Net Earnings — — 857 — — 857 10 867 Cash Dividends (2) — — (380) — — (380) — (380) Other Comprehensive Income — — — 91 — 91 — 91 Share-Based Compensation Expense (3) — 70 — — — 70 — 70 Stock Option Exercises — 62 — — — 62 — 62 Other (4) — (19) — — — (19) 3 (16) Share Repurchase (5) — (100) — — (900) (1,000) — (1,000) Distributions to noncontrolling interest — — — — — — (14) (14) Balance at December 31, 2021 $ 2 $ 2,187 $ 8,557 $ (182) $ (4,860) $ 5,704 $ 84 $ 5,788 (1) On January 1, 2019, Eastman adopted ASU 2018-02 Income Statement - Reporting Comprehensive Income resulting in the reclassification of $20 million of stranded tax expense from AOCI to retained earnings. (2) Cash dividends includes cash dividends paid and dividends declared, but unpaid. (3) Share-based compensation expense is the fair value of share-based awards. (4) Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For years ended December 31, (In millions, except per share amounts) 2021 2020 2019 Numerator Net earnings attributable to Eastman $ 857 $ 478 $ 759 Denominator Weighted average shares used for basic EPS 134.9 135.5 137.4 Dilutive effect of stock options and other award plans 2.2 1.0 1.1 Weighted average shares used for diluted EPS 137.1 136.5 138.5 EPS (1) Basic $ 6.35 $ 3.53 $ 5.52 Diluted $ 6.25 $ 3.50 $ 5.48 (1) EPS is calculated using whole dollars and shares.
Schedule of Shares of Common Stock Issued	For years ended December 31, 2021 2020 2019 Balance at beginning of year 220,641,506 219,638,646 219,140,523 Issued for employee compensation and benefit plans 1,167,803 1,002,860 498,123 Balance at end of year 221,809,309 220,641,506 219,638,646
Schedule of Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Translation Adjustment Benefit Plans Unrecognized Prior Service Credits Unrealized Gains (Losses) on Cash Flow Hedges Unrealized Losses on Investments Accumulated Other Comprehensive Income (Loss) Balance at December 31, 2019 $ (264) $ 106 $ (55) $ (1) $ (214) Period change (29) (19) (11) — (59) Balance at December 31, 2020 (293) 87 (66) (1) (273) Period change 56 (28) 63 — 91 Balance at December 31, 2021 $ (237) $ 59 $ (3) $ (1) $ (182)
Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects	Components of total other comprehensive income (loss) recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects: For years ended December 31, 2021 2020 2019 (Dollars in millions) Before Tax Net of Tax Before Tax Net of Tax Before Tax Net of Tax Change in cumulative translation adjustment $ 56 $ 56 $ (29) $ (29) $ 45 $ 45 Defined benefit pension and other postretirement benefit plans: Prior service credit arising during the period — — 12 9 — — Amortization of unrecognized prior service credits included in net periodic costs (38) (28) (38) (28) (39) (29) Derivatives and hedging: Unrealized gain (loss) during period 88 66 (46) (34) (27) (20) Reclassification adjustment for (gains) losses included in net income, net (4) (3) 31 23 20 15 Total other comprehensive income (loss) $ 102 $ 91 $ (70) $ (59) $ (1) $ 11 For additional information regarding the impact of reclassifications into earnings, refer to Note 10, "Derivative and Non-Derivative Financial Instruments", and Note 11, "Retirement Plans".

ASSET IMPAIRMENTS AND RESTRUC_2

ASSET IMPAIRMENTS AND RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2021
Restructuring Costs and Asset Impairment Charges [Abstract]
Schedule of Restructuring and Related Charges	Components of asset impairments and restructuring charges, net, are presented below: For years ended December 31, (Dollars in millions) 2021 2020 2019 Tangible Asset Impairments CI & AFP - Singapore (1) $ 3 $ — $ 27 Site optimizations AFP - Tire additives (2) 12 5 — AM - Advanced interlayers (3) 1 — — AM - Performance films (4) — 5 — AFP - Animal nutrition (5) — 3 — Discontinuation of growth initiatives (6) — 8 — 16 21 27 Gain on Sale of Previously Impaired Assets Site optimizations AFP - Animal nutrition (5) (1) — — (1) — — Intangible Asset Impairments AFP - Tradenames (7) — 123 — AFP - Customer relationships (8) — 2 — AFP - Goodwill (9) — — 45 — 125 45 Severance Charges Business improvement and cost reduction actions (10) 1 47 45 CI & AFP - Singapore (1) — 6 — Site optimizations AFP - Tire additives (2) — 3 — AM - Advanced interlayers (3) 1 5 — AM - Performance films (4) — 3 — AFP - Animal nutrition (5) — 1 — 2 65 45 Other Restructuring Costs Cost reduction initiatives (10) — 14 5 Discontinuation of growth initiatives contract termination fees (6) — 4 — CI & AFP - Singapore (1) 17 — — Site optimizations AFP - Tire additives (2) 6 — — AM - Advanced interlayers (3) 5 — — AM - Performance films (4) 2 — — AFP - Animal nutrition (5) — (2) — AFP - Discontinued capital project (11) — — 4 30 16 9 Total $ 47 $ 227 $ 126 (1) Asset impairment charges in 2021 of $2 million and $1 million in the CI segment and the AFP segment, respectively, and in 2019 of $22 million and $5 million in the CI segment and the AFP segment, respectively. Severance charges in 2020 of $5 million and $1 million in the CI segment and the AFP segment, respectively, and site closure costs, including contract termination fees, in 2021 of $14 million and $3 million in the CI segment and the AFP segment, respectively, resulting from the previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site. (2) Asset impairment charges of $8 million in 2021 in the AFP segment for assets associated with divested rubber additives. Asset impairment charges of $4 million and site closure costs of $6 million in the AFP segment in 2021 from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization. Fixed asset impairments and severance in 2020 in the AFP segment from the closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization . (3) Asset impairments, severance charges, and site closure costs in the Advanced Materials ("AM") segment due to the closure of an advanced interlayers manufacturing facility in North America as part of ongoing site optimization. In addition, accelerated depreciation of $4 million and $8 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2021 and 2020, respectively, related to the closure of this facility. (4) Fixed asset impairments, severance charges, and site closure costs in the AM segment from the closure of a performance films manufacturing facility in North America as part of ongoing site optimization. (5) Fixed asset impairments, severance charges, and other restructuring gains in 2020 in the AFP segment from the closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization, and in 2021 a gain from the sale of the previously impaired assets. (6) Fixed asset impairments and contract termination fees resulting from management's decision to discontinue growth initiatives for polyester based microfibers, including Avra ™ performance fibers, the financial results of which were not allocated to an operating segment and reported in "Other". (7) Intangible asset impairment charges in the now divested AFP segment tire additives business to reduce the carrying values of the Crystex ™ and Santoflex ™ tradenames to the estimated fair values. The estimated fair values were determined using an income approach, specifically, the relief from royalty method, including some unobservable inputs. The impairments are primarily the result of weakened demand in transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases. (8) Intangible asset impairment charge for customer relationships. (9) Goodwill impairment charge in the AFP segment resulting from the annual impairment test. (10) Severance and related costs as part of business improvement and cost reduction initiatives which were reported in "Other". (11) Additional restructuring charge related to a capital project in the AFP segment that was discontinued in 2016.
Schedule of Changes to Restructuring Reserve and Related Activities	(Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 16 $ (16) $ — $ — Severance costs 65 2 (1) (54) 12 Site closure & restructuring costs 14 29 (9) (29) 5 Total $ 79 $ 47 $ (26) $ (83) $ 17 (Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 145 $ (145) $ — $ — Severance costs 17 65 1 (18) 65 Site closure & restructuring costs 11 17 — (14) 14 Total $ 28 $ 227 $ (144) $ (32) $ 79 (Dollars in millions) Balance at Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at Non-cash charges $ — $ 72 $ (72) $ — $ — Severance costs 6 45 — (34) 17 Site closure & restructuring costs 8 9 1 (7) 11 Total $ 14 $ 126 $ (71) $ (41) $ 28

OTHER CHARGES (INCOME), NET (Ta

OTHER CHARGES (INCOME), NET (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Schedule of Other Nonoperating Income (Expense)	For years ended December 31, (Dollars in millions) 2021 2020 2019 Foreign exchange transaction losses (gains), net (1) $ 10 $ 16 $ 9 (Income) loss from equity investments and other investment (gains) losses, net (16) (15) (10) Other, net (11) 7 4 Other (income) charges, net $ (17) $ 8 $ 3

SHARE-BASED COMPENSATION PLAN_2

SHARE-BASED COMPENSATION PLANS AND AWARDS (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Assumptions Used in the Determination of Fair Value of Stock Options Awarded	The weighted average assumptions used in the determination of fair value for stock options awarded in 2021, 2020, and 2019 are provided in the table below: Assumptions 2021 2020 2019 Expected volatility rate 28.99% 21.56% 19.80% Expected dividend yield 3.58% 3.30% 2.51% Average risk-free interest rate 0.95% 0.94% 2.44% Expected term years 6.0 5.9 5.7
Schedule of Activity of Stock Option Awards	A summary of the activity of the Company's stock option awards for 2021, 2020, and 2019 is presented below: 2021 2020 2019 Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at beginning of year 3,526,600 $ 79 3,479,300 $ 80 2,905,600 $ 79 Granted 449,700 109 622,000 62 786,000 81 Exercised (807,200) 77 (568,800) 64 (135,700) 67 Cancelled, forfeited, or expired (600) 74 (5,900) 82 (76,600) 88 Outstanding at end of year 3,168,500 $ 84 3,526,600 $ 79 3,479,300 $ 80 Options exercisable at year-end 2,047,500 2,192,300 2,077,600 Available for grant at end of year 9,866,480 4,046,748 6,085,857
Schedule of Remaining Contractual Term and Weighted Average Exercise Price of Stock Options Outstanding and Exercisable	The following table provides the remaining contractual term and weighted average exercise prices of stock options outstanding and exercisable at December 31, 2021: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable at Weighted-Average Exercise Price $61-$70 843,400 6.8 $ 63 420,900 $ 64 $71-$80 702,800 4.8 78 678,800 78 $81-$90 630,400 6.5 83 405,500 84 $91-$109 991,900 7.5 106 542,300 104 3,168,500 6.5 $ 84 2,047,500 $ 83
Schedule of Summary of Status of Nonvested Options	A summary of the changes in the Company's nonvested options during the year ended December 31, 2021 is presented below: Nonvested Options Number of Options Weighted-Average Grant Date Fair Value Nonvested at January 1, 2021 1,334,300 $11.11 Granted 449,700 $19.81 Vested (663,000) $12.33 Nonvested options at December 31, 2021 1,121,000 $13.88

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow Supplemental Disclosures Other Items	Included in the line item "Other items, net" of the "Operating activities" section of the Consolidated Statements of Cash Flows are specific changes to certain balance sheet accounts as follows: For years ended December 31, (Dollars in millions) 2021 2020 2019 Current assets $ (57) $ (1) $ (5) Other assets (32) (14) 15 Current liabilities 109 5 (82) Long-term liabilities and equity 69 15 (17) Total $ 89 $ 5 $ (89)
Schedule of Cash Paid for Interest and Income Taxes and Noncash Investing and Financing Activities	For years ended December 31, (Dollars in millions) 2021 2020 2019 Interest, net of amounts capitalized $ 170 $ 191 $ 235 Income taxes, net of refunds 122 179 217 Non-cash investing activities: Outstanding trade payables related to capital expenditures 22 20 22

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Schedule of Segment Information	For years ended December 31, (Dollars in millions) 2021 2020 2019 Sales by Segment Additives & Functional Products $ 3,700 $ 3,022 $ 3,273 Advanced Materials 3,027 2,524 2,688 Chemical Intermediates 2,849 2,090 2,443 Fibers 900 837 869 Total Sales $ 10,476 $ 8,473 $ 9,273 For years ended December 31, (Dollars in millions) 2021 2020 2019 Earnings (Loss) Before Interest and Taxes by Segment Additives & Functional Products $ (54) $ 312 $ 496 Advanced Materials 519 427 517 Chemical Intermediates 445 166 170 Fibers 142 180 194 Total EBIT by Operating Segment 1,052 1,085 1,377 Other Growth initiatives and businesses not allocated to operating segments (134) (95) (102) Pension and other postretirement benefit plans income (expense), net not allocated to operating segments 375 (156) (97) Asset impairments and restructuring charges, net (1) (73) (49) Other income (charges), net not allocated to operating segments (11) (20) (9) Total EBIT $ 1,281 $ 741 $ 1,120 December 31, (Dollars in millions) 2021 2020 Assets by Segment (1) Additives & Functional Products $ 4,643 $ 6,238 Advanced Materials 4,661 4,345 Chemical Intermediates 2,703 2,614 Fibers 972 978 Total Assets by Operating Segment 12,979 14,175 Corporate Assets 2,540 1,908 Total Assets $ 15,519 $ 16,083 (1) The chief operating decision maker holds operating segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For years ended December 31, (Dollars in millions) 2021 2020 2019 Depreciation and Amortization Expense by Segment Additives & Functional Products $ 186 $ 220 $ 218 Advanced Materials 177 187 172 Chemical Intermediates 111 108 150 Fibers 60 56 64 Total Depreciation and Amortization Expense by Operating Segment 534 571 604 Other 4 3 7 Total Depreciation and Amortization Expense $ 538 $ 574 $ 611 For years ended December 31, (Dollars in millions) 2021 2020 2019 Capital Expenditures by Segment Additives & Functional Products $ 117 $ 126 $ 152 Advanced Materials 280 140 130 Chemical Intermediates 124 84 98 Fibers 33 31 42 Total Capital Expenditures by Operating Segment 554 381 422 Other 1 2 3 Total Capital Expenditures $ 555 $ 383 $ 425 Sales are attributed to geographic areas based on customer location and long-lived assets are attributed to geographic areas based on asset location. (Dollars in millions) For years ended December 31, Geographic Information 2021 2020 2019 Sales United States $ 4,397 $ 3,437 $ 3,720 All foreign countries 6,079 5,036 5,553 Total $ 10,476 $ 8,473 $ 9,273 December 31, 2021 2020 2019 Net properties United States $ 3,847 $ 4,106 $ 4,178 All foreign countries 1,149 1,443 1,393 Total $ 4,996 $ 5,549 $ 5,571
Revenue from External Customers by Products and Services [Table Text Block]	Percentage of Total Segment Sales AFP Product Lines 2021 2020 2019 Adhesives Resins 17% 16% 15% Animal Nutrition 9% 8% 9% Care Additives 23% 24% 22% Coatings and Inks Additives 28% 25% 24% Specialty Fluids 13% 13% 14% Tire Additives 10% 14% 16% Total 100% 100% 100% Percentage of Total Segment Sales AM Product Lines 2021 2020 2019 Advanced Interlayers 29% 29% 32% Performance Films 20% 20% 19% Specialty Plastics 51% 51% 49% Total 100% 100% 100% Percentage of Total Segment Sales CI Product Lines 2021 2020 2019 Functional Amines 21% 23% 20% Intermediates 57% 57% 59% Plasticizers 22% 20% 21% Total 100% 100% 100% Percentage of Total Segment Sales Fibers Product Lines 2021 2020 2019 Acetate Tow 64% 70% 68% Acetate Yarn 14% 9% 12% Acetyl Chemical Products 16% 16% 15% Nonwovens 6% 5% 5% Total 100% 100% 100%
Revenue from External Customers by Geographic Areas [Table Text Block]	Percentage of Total Segment Sales AFP Sales by Customer Location 2021 2020 2019 United States and Canada 39% 38% 37% Asia Pacific 24% 24% 24% Europe, Middle East, and Africa 31% 32% 33% Latin America 6% 6% 6% Total 100% 100% 100% Percentage of Total Segment Sales AM Sales by Customer Location 2021 2020 2019 United States and Canada 30% 34% 34% Asia Pacific 38% 33% 32% Europe, Middle East, and Africa 27% 27% 28% Latin America 5% 6% 6% Total 100% 100% 100% Percentage of Total Segment Sales CI Sales by Customer Location 2021 2020 2019 United States and Canada 70% 65% 64% Asia Pacific 8% 13% 14% Europe, Middle East, and Africa 16% 16% 15% Latin America 6% 6% 7% Total 100% 100% 100% Percentage of Total Segment Sales Fibers Sales by Customer Location 2021 2020 2019 United States and Canada 25% 26% 25% Asia Pacific 35% 32% 32% Europe, Middle East, and Africa 37% 39% 39% Latin America 3% 3% 4% Total 100% 100% 100%

QUARTERLY SALES AND EARNINGS _2

QUARTERLY SALES AND EARNINGS DATA-UNAUDITED (Tables)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
Schedule of Quarterly Financial Information	(Dollars in millions, except per share amounts) First Quarter Second Quarter Third Quarter Fourth Quarter 2021 Sales $ 2,409 $ 2,653 $ 2,720 $ 2,694 Gross profit 598 681 662 559 Asset impairments and restructuring charges, net 7 15 7 18 Net earnings (loss) attributable to Eastman $ 274 $ (146) $ 351 $ 378 Net earnings (loss) per share attributable to Eastman (1) Basic $ 2.01 $ (1.07) $ 2.60 $ 2.85 Diluted $ 1.99 $ (1.07) $ 2.57 $ 2.81 (1) Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount. (Dollars in millions, except per share amounts) First Quarter Second Quarter Third Quarter Fourth Quarter 2020 Sales $ 2,241 $ 1,924 $ 2,122 $ 2,186 Gross profit 577 371 501 526 Asset impairments and restructuring charges, net 14 141 60 12 Net earnings attributable to Eastman $ 258 $ 27 $ 161 $ 32 Net earnings per share attributable to Eastman (1) Basic $ 1.90 $ 0.20 $ 1.19 $ 0.23 Diluted $ 1.89 $ 0.20 $ 1.18 $ 0.23 (1) Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.

RESERVE ROLLFORWARDS (Tables)

RESERVE ROLLFORWARDS (Tables)	12 Months Ended
	Dec. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts	Valuation and Qualifying Accounts (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts (1) Deductions (2) Balance at December 31, 2021 Reserve for: Credit losses $ 14 $ 4 $ (1) $ — $ 17 LIFO inventory 226 159 (30) (10) 365 Non-environmental asset retirement obligations 51 2 (1) 1 51 Environmental contingencies 285 11 — 15 281 Deferred tax valuation allowance 393 (55) 1 — 339 $ 969 $ 121 $ (31) $ 6 $ 1,053 (1) Other accounts in the reserve for LIFO inventory is due to assets held for sale classification resulting from the Company entering into a definitive agreement to sell the adhesives resins business. (2) Deductions in the reserve for LIFO inventory is the result of the divestiture of rubber additives. For additional information, see Note 2, "Divestiture and Business Held for Sale". (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2020 Reserve for: Credit losses $ 11 $ 4 $ — $ 1 $ 14 LIFO inventory 248 (22) — — 226 Non-environmental asset retirement obligations 48 2 1 — 51 Environmental contingencies 287 8 — 10 285 Deferred tax valuation allowance 453 (61) 1 — 393 $ 1,047 $ (69) $ 2 $ 11 $ 969 (Dollars in millions) Additions Balance at January 1, Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2019 Reserve for: Credit losses $ 11 $ — $ — $ — $ 11 LIFO inventory 337 (89) — — 248 Non-environmental asset retirement obligations 46 2 — — 48 Environmental contingencies 296 7 — 16 287 Deferred tax valuation allowance 487 (20) (14) — 453 $ 1,177 $ (100) $ (14) $ 16 $ 1,047

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 8,557	$ 8,080	$ 7,965	$ 7,573
Revenue Recognition [Abstract]
Contract with Customer, Liability	14	18
Contract with Customer, Asset, after Allowance for Credit Loss	$ 82	62
Environmental Costs [Abstract]
Expected Payment Period of Environmental Contingencies	30 years
Accounts receivable and allowance for doubtful accounts [Abstract]
Allowance for doubtful accounts	$ 17	14
Working Capital Management and Off Balance Sheet Arrangements [Abstract]
Receivable Sold Under Factoring Arrangement	$ 1,200	$ 1,500
Building And Building Equipment [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	20 to 50 years
Machinery and Equipment [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	3 to 33 years
Computer software [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	3 to 5 years
Office furniture and fixtures and computer equipment [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	5 to 10 years
Vehicles, railcars, and general machinery and equipment [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	5 to 20 years
Manufacturing-related improvements [Member]
Depreciation [Abstract]
Property, Plant and Equipment, Estimated Useful Lives	20 to 33 years

Discontinued Operations and D_3

Discontinued Operations and Disposal Groups (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities held for sale	$ 91	$ 0
Gain (Loss) on Disposition of Business	(552)	$ 0	$ 0
Tire Additives Disposal Group | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net	107
Disposal Group, Including Discontinued Operation, Inventory, Current	94
Disposal Group, Including Discontinued Operation, Other Assets, Current	26
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current	300
Disposal Group, Including Discontinued Operation, Goodwill, Current	398
Disposal Group, Including Discontinued Operation, Intangible Assets, Current	381
Disposal Group, Including Discontinued Operation, Assets, Current	1,306
Disposal Group, Including Discontinued Operations, Liabilities, Current, Payables	48
Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation	34
Disposal Group, Including Discontinued Operations, Liabilities, Current, Other Liabilities	18
Liabilities held for sale	100
Disposal Group Including Discontinued Operation, Assets, Net, Current	1,206
Disposal Group, Including Discontinued Operation, Consideration	687
Disposal Group, Deferred Gain on Disposal	75
Gain (Loss) on Disposition of Business	(552)
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)	$ 23
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (Loss) on Disposition of Business
Disposal Group, Including Discontinued Operations, Transaction Costs	$ 15
Adhesives Disposal Group | Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net	110
Disposal Group, Including Discontinued Operation, Inventory, Current	143
Disposal Group, Including Discontinued Operation, Other Assets, Current	40
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current	301
Disposal Group, Including Discontinued Operation, Goodwill, Current	399
Disposal Group, Including Discontinued Operation, Intangible Assets, Current	14
Disposal Group, Including Discontinued Operation, Assets, Current	1,007
Disposal Group, Including Discontinued Operations, Liabilities, Current, Payables	82
Disposal Group, Including Discontinued Operations, Liabilities, Current, Post Employment Obligations	7
Disposal Group, Including Discontinued Operations, Liabilities, Current, Other Liabilities	2
Liabilities held for sale	91
Disposal Group Including Discontinued Operation, Assets, Net, Current	916
Disposal Group, Including Discontinued Operation, Consideration	1,000
Disposal Group, Including Discontinued Operations, Transaction Costs	$ 3

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
At FIFO or average cost (approximates current cost) [Abstract]
Finished goods	$ 891	$ 1,007
Work in process	203	273
Raw materials and supplies	511	589
Total inventories at FIFO or average cost	1,605	1,869
Less: LIFO reserve	226	365
Total inventories	$ 1,379	$ 1,504
Inventories valued on the LIFO method (in hundredths)	50.00%	50.00%
Effect of LIFO Inventory Liquidation on Income	$ (13)

PROPERTIES AND ACCUMULATED DE_3

PROPERTIES AND ACCUMULATED DEPRECIATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	$ 12,680	$ 13,531
Less: Accumulated depreciation	7,684	7,982
Net properties	4,996	5,549
Interest capitalized	5	4		$ 4
Property, Plant, and Equipment, Additional Disclosures [Abstract]
Depreciation expense	426	445		450
Cumulative construction-period interest	99	100
Accumulated depreciation for cumulative construction-period interest	45	41
Interest capitalized	5	4		$ 4
Land [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	150	163
Buildings and Building Equipment [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	1,458	1,468	[1]
Buildings and Building Equipment [Member] | Previously Reported [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost		1,824
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	10,449	11,494
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	$ 623	406	[1]
Construction in Progress [Member] | Previously Reported [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost		$ 50
[1]	December 31, 2020 is revised from Note 3, "Properties and Accumulated Depreciation", to the Company's 2020 Annual Report on Form 10-K, which reported Buildings as $1,824 million and Construction in progress as $50 million.

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS Part 1 (Details) - USD ($) $ in Millions		6 Months Ended	12 Months Ended
		Jun. 30, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance		$ 4,431	$ 4,465		$ 4,431
Currency translation adjustments			(27)		34
Ending Balance			3,641		4,465		$ 4,431
Goodwill, Written off Related to Sale of Business Unit			(398)
Goodwill, Other Increase (Decrease)			(399)
Impairment of Intangible Assets (Excluding Goodwill)			0		125		45
Additives And Functional Products [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance		2,377	2,397		2,377
Impairments recognized	[1]		0		0		(45)
Currency translation adjustments			(15)		20
Ending Balance			1,585		2,397		2,377
Goodwill, Written off Related to Sale of Business Unit			(398)
Goodwill, Other Increase (Decrease)			(399)
Goodwill, Impaired, Accumulated Impairment Loss			106
Additives And Functional Products [Member] | Trade Names
Changes in carrying amount of goodwill [Roll Forward]
Impairment of Intangible Assets (Excluding Goodwill)		123	0	[2]	123	[2]	0	[2]
Advanced Materials [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance		1,282	1,292		1,282
Currency translation adjustments			(6)		10
Ending Balance			1,286		1,292		1,282
Goodwill, Written off Related to Sale of Business Unit			0
Goodwill, Other Increase (Decrease)			0
Chemical Intermediates [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance		762	766		762
Currency translation adjustments			(6)		4
Ending Balance			760		766		762
Goodwill, Written off Related to Sale of Business Unit			0
Goodwill, Other Increase (Decrease)			0
Goodwill, Impaired, Accumulated Impairment Loss			12
Other Segments [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance		$ 10	10		10
Currency translation adjustments			0		0
Ending Balance			10		$ 10		$ 10
Goodwill, Written off Related to Sale of Business Unit			0
Goodwill, Other Increase (Decrease)			0
Goodwill, Impaired, Accumulated Impairment Loss			$ 14
[1]	Goodwill impairment charge in the AFP segment resulting from the annual impairment test.
[2]	Intangible asset impairment charges in the now divested AFP segment tire additives business to reduce the carrying values of the Crystex ™ and Santoflex ™ tradenames to the estimated fair values. The estimated fair values were determined using an income approach, specifically, the relief from royalty method, including some unobservable inputs. The impairments are primarily the result of weakened demand in transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases.

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS Part 2 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Intangible Assets [Line Items]
Gross Carrying Value	$ 2,171	$ 2,780
Accumulated Amortization	809	988
Finite-Lived Intangible Assets, Net	1,362	1,792
Amortization expense of definite-lived intangible assets related to continuing operations	108	128	$ 160
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Year One	85
Finite-Lived Intangible Asset, Expected Amortization, Year Two	85
Finite-Lived Intangible Asset, Expected Amortization, Year Three	80
Finite-Lived Intangible Asset, Expected Amortization, Year Four	75
Finite-Lived Intangible Asset, Expected Amortization, Year Five	75
Trademarks [Member]
Intangible Assets [Line Items]
Gross Carrying Value	349	364
Finite-Lived Intangible Assets, Net	349	364
Other Intangible Assets [Member]
Intangible Assets [Line Items]
Gross Carrying Value	10	10
Finite-Lived Intangible Assets, Net	10	10
Customer Relationships [Member]
Intangible Assets [Line Items]
Gross Carrying Value	1,144	1,589
Accumulated Amortization	479	571
Finite-Lived Intangible Assets, Net	$ 665	1,018
Customer Relationships [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	8 years
Customer Relationships [Member] | Maximum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	25 years
Technology [Member]
Intangible Assets [Line Items]
Gross Carrying Value	$ 581	687
Accumulated Amortization	304	392
Finite-Lived Intangible Assets, Net	$ 277	295
Technology [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	7 years
Technology [Member] | Maximum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	20 years
Trade Names
Intangible Assets [Line Items]
Gross Carrying Value	$ 0	44		$ 42
Accumulated Amortization	0	2
Finite-Lived Intangible Assets, Net	0	42
Other Intangible Assets [Member]
Intangible Assets [Line Items]
Gross Carrying Value	87	86
Accumulated Amortization	26	23
Finite-Lived Intangible Assets, Net	$ 61	$ 63
Other Intangible Assets [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	18 years
Other Intangible Assets [Member] | Maximum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	37 years

EQUITY INVESTMENTS (Details)

EQUITY INVESTMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Other Joint Ventures [Member]
Investments, Equity Method and Joint Ventures, Schedule of Equity Method Investments [Line Items]
Percentage of equity interest in joint venture (in hudredths)	50.00%
Equity method investment in joint venture	$ 96	$ 111
Nanjing Joint Venture [Member]
Investments, Equity Method and Joint Ventures, Schedule of Equity Method Investments [Line Items]
Percentage of equity interest in joint venture (in hudredths)	50.00%
Shenzhen Joint Venture [Member]
Investments, Equity Method and Joint Ventures, Schedule of Equity Method Investments [Line Items]
Percentage of equity interest in joint venture (in hudredths)	50.00%
Acetate Tow Joint Venture [Member]
Investments, Equity Method and Joint Ventures, Schedule of Equity Method Investments [Line Items]
Percentage of equity interest in joint venture (in hudredths)	45.00%

PAYABLES AND OTHER CURRENT LI_3

PAYABLES AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Trade creditors	$ 1,228	$ 799
Accrued payrolls, vacation, and variable-incentive compensation	311	228
Accrued taxes	138	178
Post-employment obligations	70	138
Dividends payable to stockholders	101	94
Other	285	252
Total payables and other current liabilities	$ 2,133	$ 1,689

INCOME TAXES Part 1 (Details)

INCOME TAXES Part 1 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings from continuing operations before income taxes [Abstract]
United States	$ 645	$ 164	$ 454
Outside the United States	437	366	448
Total	1,082	530	902
United States [Abstract]
Current	114	70	55
Deferred	18	(96)	19
Outside United States [Abstract]
Current	115	77	62
Deferred	(42)	(14)	(32)
State and other [Abstract]
Current	24	5	0
Deferred	(14)	(1)	36
Provision for income taxes	215	41	140
Deferred tax charge (benefit) recorded in stockholders' equity [Abstract]
Defined benefit pension and other postretirement benefit plans	(10)	(7)	(10)
Derivatives and hedging	21	(4)	(2)
Other comprehensive income	11	(11)	(12)
Income tax expense (benefit) included in consolidated financial statement [Abstract]
Provision for income taxes	215	41	140
Other comprehensive income	11	(11)	(12)
Total	226	30	128
Reconciliation income tax rate [Abstract]
Amount computed using the statutory rate	225	109	189
State income taxes, net	(4)	2	36
Foreign rate variance	(28)	(49)	(68)
Change in reserves for tax contingencies	(39)	4	36
General business credits	(21)	(39)	(52)
U.S. tax on foreign earnings, net of credits	2	13	(17)
Divestiture	89	0	0
Tax law changes and tax loss from outside-U.S. entity reorganizations	(15)	0	7
Other	6	1	9
Provision for income taxes	215	41	$ 140
Effective Income Tax Rate Reconciliation, Changes in Previously Unrecognized Tax Positions	$ 78	$ 27
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Effective tax rate for the period (in hundredths)	20.00%	8.00%	16.00%
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount [Abstract]
Effective Income Tax Rate Reconciliation, Changes in Previously Unrecognized Tax Positions	$ 78	$ 27
Tax benefit from finalization of prior year return		(7)
Tax law changes and tax loss from outside-U.S. entity reorganizations	(15)	0	$ 7
Deferred tax assets [Abstract]
Post-employment obligations	176	280
Net operating loss carryforwards	637	619
Tax credit carryforwards	212	216
Environmental contingencies	67	68
Unrealized derivative loss	1	22
Other	223	213
Total deferred tax assets	1,316	1,418
Less: Valuation allowance	339	393
Deferred tax assets less valuation allowance	977	1,025
Deferred tax liabilities [Abstract]
Property, plant, and equipment	(843)	(893)
Intangible assets	(288)	(388)
Investments	(369)	(305)
Other	(171)	(175)
Total deferred tax liabilities	(1,671)	(1,761)
Net deferred tax liabilities	(694)	(736)
As recorded in the Consolidated Statements of Financial Position [Abstract]
Net deferred tax liabilities	$ (694)	(736)
Operating Loss Carryforwards [Line Items]
Document Period End Date	Dec. 31, 2021
Undistributed Earnings of Foreign Subsidiaries	$ 2,200
Change in reserves for tax contingencies	(39)	4	36
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount		7
Deferred Tax Liabilities, Net	694	736
U.S. tax on foreign earnings, net of credits	2	13	$ (17)
Deferred Tax Assets, Net of Valuation Allowance	977	1,025
Accounting Changes and Error Corrections [Abstract]
Net operating loss carryforwards	637	619
Deferred Tax Assets, Valuation Allowance	339	393
Deferred Tax Liabilities, Investments	369	305
Due to and from tax authorities [Abstract]
Miscellaneous receivables	173	311
Payables and other current liabilities	68	147
Other long-term liabilities	130	83
Total income taxes payable	198	230
Foreign Country [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	175
Operating Loss Carryforwards	2,300
Net operating loss carryforwards with expiration date	$ 800
Expiring period of net operating loss carryforwards, minimum (in years)	1 year
Expiring period of net operating loss carryforwards, maximum (in years)	20 years
Net operating loss carryforwards without expiration date	$ 1,500
Foreign tax credit carryforwards available to reduce possible future domestic income taxes	54
Foreign Country [Member] | Solutia [Member]
Operating Loss Carryforwards [Line Items]
Tax Credit Carryforward, Valuation Allowance	36
United States [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	25
Operating Loss Carryforwards	0
Tax Credit Carryforward, Valuation Allowance	55
State and Local Jurisdiction [Member] | Solutia [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	46
Other Noncurrent Assets [Member]
Deferred tax assets [Abstract]
Deferred tax assets less valuation allowance	116	112
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Net of Valuation Allowance	116	112
Other Noncurrent Liabilities [Member]
Deferred tax liabilities [Abstract]
Net deferred tax liabilities	(810)	(848)
As recorded in the Consolidated Statements of Financial Position [Abstract]
Net deferred tax liabilities	(810)	(848)
Operating Loss Carryforwards [Line Items]
Deferred Tax Liabilities, Net	$ 810	$ 848

INCOME TAXES Part 2 (Details)

INCOME TAXES Part 2 (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018
Reconciliation of beginning and ending amounts of accrued interest related to unrecognized tax benefits [Roll Forward]
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		$ 195
United States [Member]
Reconciliation of beginning and ending amounts of unrecognized tax benefits [Roll Forward]
Beginning Balance		257	[1]	$ 202	[1]	$ 182
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions		6		14		25
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions						(3)
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions		2		63
Lapse of statute of limitations		(45)		(22)		(2)
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities		(20)		0		0
Ending Balance	[1]	200		257		202
Reconciliation of beginning and ending amounts of accrued interest related to unrecognized tax benefits [Roll Forward]
Unrecognized Tax Benefits, Interest on Income Taxes Accrued		13		13		13	$ 10
Unrecognized Tax Benefits, Interest on Income Taxes Expense		9		5		5
Interest income, net of tax associated with expiration of statute of limitations		(9)		$ (5)		$ (2)
Maximum [Member]
Reconciliation of beginning and ending amounts of accrued interest related to unrecognized tax benefits [Roll Forward]
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		$ 20
[1]	Approximately $195 million of the unrecognized tax benefits as of December 31, 2021, would, if recognized, impact the Company's effective tax rate.

BORROWINGS Part 1 (Details)

BORROWINGS Part 1 (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Early debt extinguishment costs			$ 1	$ 1	$ 0
Total borrowings		$ 5,618	5,159	5,618
Borrowings due within one year		349	747	349
Long-term borrowings		5,269	4,412	5,269
4.5% debentures due January 2021 [Member]
Debt Instrument [Line Items]
Extinguishment of Debt, Amount		185
3.5% Notes Due Dec 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt		299	$ 0	299
Stated Interest Rate (in hundredths)			3.50%
Maturity Date			2021
Extinguishment of Debt, Amount		300
3.6% notes due August 2022 [Member]
Debt Instrument [Line Items]
Long-term Debt		744	$ 747	744
Stated Interest Rate (in hundredths)			3.60%
Maturity Date			2022
1.50% notes due May 2023 [Member]
Debt Instrument [Line Items]
Long-term Debt	[1]	919	$ 850	919
Stated Interest Rate (in hundredths)			1.50%
Maturity Date			2023
7 1/4% debentures due January 2024 [Member]
Debt Instrument [Line Items]
Long-term Debt		198	$ 198	198
Stated Interest Rate (in hundredths)			7.25%
Maturity Date			2024
7 5/8% debentures due June 2024 [Member]
Debt Instrument [Line Items]
Long-term Debt		43	$ 43	43
Stated Interest Rate (in hundredths)			7.625%
Maturity Date			2024
3.8% notes due March 2025 [Member]
Debt Instrument [Line Items]
Long-term Debt		701	$ 698	701
Stated Interest Rate (in hundredths)			3.80%
Maturity Date			2025
1.875% notes due November 2026 [Member]
Debt Instrument [Line Items]
Long-term Debt	[1]	609	$ 565	609
Stated Interest Rate (in hundredths)			1.875%
Maturity Date			2026
7.60% debentures due February 2027 [Member]
Debt Instrument [Line Items]
Long-term Debt		195	$ 195	195
Stated Interest Rate (in hundredths)			7.60%
Maturity Date			2027
4.5% Notes Due Dec 2028 [Member]
Debt Instrument [Line Items]
Long-term Debt		493	$ 494	493
Stated Interest Rate (in hundredths)			4.50%
Maturity Date			2028
4.8% notes due September 2042 [Member]
Debt Instrument [Line Items]
Long-term Debt		493	$ 494	493
Stated Interest Rate (in hundredths)			4.80%
Maturity Date			2042
4.65% notes due October 2044 [Member]
Debt Instrument [Line Items]
Long-term Debt		874	$ 875	874
Stated Interest Rate (in hundredths)			4.65%
Maturity Date			2044
Commercial paper and short-term borrowings [Member]
Debt Instrument [Line Items]
Borrowings due within one year		$ 50	$ 0	$ 50
[1]	The carrying value of the euro-denominated 1.50% notes due May 2023 and 1.875% notes due November 2026 will fluctuate with changes in the euro exchange rate. The carrying value of these euro-denominated borrowings have been designated as non-derivative net investment hedges of a portion of the Company's net investments in euro functional-currency denominated subsidiaries to offset foreign currency fluctuations.

BORROWINGS Part 2 (Details)

BORROWINGS Part 2 (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Credit Facilities [Abstract]
Borrowings due within one year	$ 747	$ 349		$ 747	$ 349
Early debt extinguishment costs				1	1	$ 0
Revolving Credit Facility [Member]
Credit Facilities [Abstract]
Line of Credit Facility, Current Borrowing Capacity	1,500			1,500
Line of Credit Facility, Maximum Month-end Outstanding Amount				0	$ 0
Early debt extinguishment costs	1
Commercial Paper [Member]
Credit Facilities [Abstract]
Debt, Weighted Average Interest Rate		0.25%			0.25%
Commercial Paper Borrowings	$ 0	$ 50		$ 0	$ 50
364-Day Term Loan [Member]
Credit Facilities [Abstract]
Long-term Debt							$ 250
Early debt extinguishment costs			$ 1
4.5% debentures due January 2021 [Member]
Credit Facilities [Abstract]
Extinguishment of Debt, Amount		$ 185

BORROWINGS BORROWINGS Part 3 (D

BORROWINGS BORROWINGS Part 3 (Details) Fair Value - Fair Value, Recurring [Member] - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	$ 0	$ 0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	5,737	6,449
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	$ 0	$ 0

DERIVATIVE AND NON-DERIVATIVE_3

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 1 (Details) - Designated as Hedging Instrument [Member] € in Millions, bbl in Millions, MMBTU in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)bblMMBTU	Dec. 31, 2021EUR (€)	Dec. 31, 2020USD ($)MMBTUbbl	Dec. 31, 2020EUR (€)	Dec. 31, 2021EUR (€)bblMMBTU	Dec. 31, 2020EUR (€)MMBTUbbl	Sep. 30, 2020USD ($)	Sep. 30, 2020EUR (€)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)
Commodity Contract [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount | bbl	1		0		1	0
Energy Related Derivative [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount | MMBTU	13		17		13	17
Interest Rate Contract [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 75		$ 75
Interest Rate Contract [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount	75		75
Expected Debt Issuance Aug 2022 | Interest Rate Contract [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount							$ 25		$ 25	$ 25
Euro Member Countries, Euro | Foreign Exchange Contract [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount | €					€ 429	€ 521
Euro Member Countries, Euro | 1.50% Notes Due 2023 and 1.875% Notes Due 2026 [Member] | Net Investment Hedging [Member]
Derivative [Line Items]
Notional Amount of Nonderivative Instruments	$ 1,400	€ 1,246	$ 1,500	€ 1,245
Euro Member Countries, Euro | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member]
Derivative [Line Items]
Debt Instrument, Face Amount | €								€ 152
Euro Member Countries, Euro | Cross Currency Swaps[Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount | €					€ 853	€ 853
United States of America, Dollars | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member]
Derivative [Line Items]
Debt Instrument, Face Amount							$ 180

DERIVATIVE AND NON-DERIVATIVE_4

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 2 (Details) € in Millions		12 Months Ended
		Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset		$ 0		$ 0
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability		0		0
Derivative, Fair Value, Net		0		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset		98,000,000		47,000,000
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability		(8,000,000)		(92,000,000)
Derivative, Fair Value, Net		90,000,000		(45,000,000)
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		16,000,000		1,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		2,000,000		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]
Derivative Liabilities [Abstract]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value		1,000,000		6,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value		1,000,000		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		12,000,000		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		6,000,000		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Liabilities [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		1,000,000		21,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		0		14,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Fair Value Hedge Assets		1,000,000		1,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Fair Value Hedge Assets		1,000,000		4,000,000
Cash Flow Hedge Derivative Instrument Assets at Fair Value		5,000,000		1,000,000
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset		0		0
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability		0		0
Derivative, Fair Value, Net		0		0
Net Investment Hedging [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value		20,000,000		0
Net Investment Hedging [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value		35,000,000		40,000,000
Net Investment Hedging [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value		5,000,000		51,000,000
Net Investment Hedging [Member] | Euro Member Countries, Euro | 1.50% Notes Due 2023 and 1.875% Notes Due 2026 [Member] | Designated as Hedging Instrument [Member]
Non-Derivatives, Carrying Value [Line Items]
Notional Amount of Nonderivative Instruments		1,400,000,000	€ 1,246	1,500,000,000	€ 1,245
Fair Value Hedging [Member] | Interest Rate Contract [Member]
Derivatives, Fair Value [Line Items]
Hedged Liability, Discontinued Fair Value Hedge, Cumulative Increase (Decrease)		2,000,000		5,000,000
Fair Value Hedging [Member] | Interest Rate Contract [Member] | Short-term Debt
Derivatives, Fair Value [Line Items]
Hedged Liability, Fair Value Hedge		697,000,000		0
Hedged Liability, Fair Value Hedge, Cumulative Increase (Decrease)	[1]	(2,000,000)		0
Fair Value Hedging [Member] | Interest Rate Contract [Member] | Long-term Debt
Derivatives, Fair Value [Line Items]
Hedged Liability, Fair Value Hedge		76,000,000		772,000,000
Hedged Liability, Fair Value Hedge, Cumulative Increase (Decrease)	[1]	$ 1,000,000		$ (1,000,000)
[1]	As December 31, 2021 and 2020, losses of $2 million and $5 million, respectively, relate to hedged liabilities for which hedge accounting has been discontinued.

DERIVATIVE AND NON-DERIVATIVE_5

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 3 (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Sales	$ 2,694	$ 2,720	$ 2,653	$ 2,409	$ 2,186	$ 2,122	$ 1,924	$ 2,241	$ 10,476	$ 8,473	$ 9,273
Cost of sales									7,976	6,498	7,039
Interest Income (Expense), Net									(198)	(210)	(218)
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax									56	(29)	$ 45
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax									63	(11)
Summary of Derivative Instruments [Abstract]
Monetized positions and mark to market net losses in accumulated other comprehensive income before tax	7				$ 270				7	270
Price Risk Cash Flow Hedge Unrealized Loss to be Reclassified During Next 12 Months	$ (20)								(20)
Commodity Contract [Member] | Cash Flow Hedging [Member]
Summary of Derivative Instruments [Abstract]
Unrealized Gains (Losses) on Derivative Instruments									15	17
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 Other Comprehensive Income, Effective Portion, Net Total									20	(31)
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member]
Summary of Derivative Instruments [Abstract]
Unrealized Gains (Losses) on Derivative Instruments									39	(36)
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 Other Comprehensive Income, Effective Portion, Net Total									(7)	9
Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Summary of Derivative Instruments [Abstract]
Unrealized Gains (Losses) on Derivative Instruments									9	8
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 Other Comprehensive Income, Effective Portion, Net Total									(9)	(9)
Interest Rate Contract [Member] | Fair Value Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Change in Unrealized Gain (Loss) on Hedged Item in Fair Value Hedge									2	1
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Net Interest Expense
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Gain (Loss) on Fair Value Hedges Recognized in Earnings									(2)	(1)
Foreign Exchange [Member] | Net Investment Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax									116	(130)
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net									0	(1)
Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax									74	(88)
OCI, Derivative Qualifying as Hedge, Excluded Component									$ (12)	$ 10

RETIREMENT PLANS (Details)

RETIREMENT PLANS (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Change in projected benefit obligation [Roll Forward]
Actuarial (gain) loss		$ 267	$ (240)	$ (143)
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Current year prior service credit (cost)		$ (38)	$ (38)	(39)
Post Retirement Welfare Plans [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		100.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		100.00%	100.00%
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation		$ 592	$ 658
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year		745	716
Service cost		0	0	0
Interest cost		12	19	25
Actuarial (gain) loss		(40)	57
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Settlement		0	0
Defined Benefit Plan, Benefit Obligation, Divestiture		(2)	0
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment		0	0
Plan participants' contributions		9	10
Effect of currency exchange		0	0
Defined Benefit Plan, Benefit Obligation, Prescription Drug Subsidy Receipt		1	1
Benefits paid		(60)	(58)
Benefit obligation, end of year		665	745	716
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		144	139
Actual return on plan assets		7	18
Effect of currency exchange		0	0
Company contributions		40	39
Reserve for third party contributions		(7)	(5)
Plan participants' contributions		9	10
Benefits paid		(60)	(58)
Defined Benefit Plan, Plan Assets, Prescription Drug Subsidy Receipt		1	1
Defined Benefit Plan, Plan Assets, Payment for Settlement		0	0
Fair value of plan assets, end of year		134	144	139
Funded status at end of year		(531)	(601)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset		62	57
Current liabilities		(38)	(46)
Post-employment obligations		(555)	(612)
Net amount recognized, end of year		(531)	(601)
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax		(68)	(105)
Components of net periodic benefit cost [Abstract]
Service cost		0	0	0
Interest cost		12	19	25
Expected return on plan assets		(5)	(5)	(5)
Amortization of: [Abstract]
Prior service (credit) cost		(37)	(38)	(39)
Mark-to-market adjustment		(35)	49	61
Net periodic benefit cost		(65)	25	42
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Current year prior service credit (cost)		0	0	0
Amortization of: [Abstract]
Prior service (credit) cost		(37)	(38)	(39)
Total		$ (37)	$ (38)	$ (39)
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)		2.83%	2.38%	3.21%
Rate of compensation increase (in hundredths)				3.25%
Health care cost trend [Abstract]
Initial (in hundredths)		6.00%	6.25%	6.50%
Decreasing to ultimate trend of (in hundredths)		5.00%	5.00%	5.00%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)		2.39%	3.21%	4.26%
Discount rate for service costs		1.90%	2.92%	4.05%
Discount rate for interest costs		1.74%	2.80%	3.93%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets		3.75%	3.75%	3.75%
Rate of compensation increase (in hundredths)			3.25%	3.25%
Health Care Cost Trend [Abstract]
Initial (in hundredths)		6.25%	6.50%	6.50%
Decreasing to ultimate trend of (in hundredths)		5.00%	5.00%	5.00%
Projected Year that reaches ultimate trend rate		2026	2026	2025
Defined Benefit Plan, Year Health Care Cost Trend Rate Reaches Ultimate Trend Rate		2026	2026	2026
Estimated future benefits payments [Abstract]
2022		$ 46
2023		47
2024		47
2025		46
2026		46
2027-2031		$ 214
Post Retirement Welfare Plans [Member] | Private Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		0.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		0.00%	0.00%
Post Retirement Welfare Plans [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		100.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		100.00%	100.00%
Post Retirement Welfare Plans [Member] | Real Estate [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		0.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		0.00%	0.00%
Post Retirement Welfare Plans [Member] | Other Investment Companies [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	[1]	0.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	[1]	0.00%	0.00%
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		$ 115
Fair value of plan assets, end of year		108	$ 115
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		1
Fair value of plan assets, end of year		0	1
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		114
Fair value of plan assets, end of year		108	114
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		0
Fair value of plan assets, end of year		0	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Cash and Cash Equivalents [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	1
Fair value of plan assets, end of year	[2]		1
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	1
Fair value of plan assets, end of year	[2]		1
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]		0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]		0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Debt Securities [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	89
Fair value of plan assets, end of year	[3]	79	89
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	0
Fair value of plan assets, end of year	[3]	0	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	89
Fair value of plan assets, end of year	[3]	79	89
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	0
Fair value of plan assets, end of year	[3]	0	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Cash and Cash Equivalents
Change in plan assets [Roll Forward]
Fair value of plan assets, end of year	[2]	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Cash and Cash Equivalents | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, end of year	[2]	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Cash and Cash Equivalents | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, end of year	[2]	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (US) [Member] | Cash and Cash Equivalents | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, end of year	[2]	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (Non-U.S.) [Member] | Debt Securities [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	25
Fair value of plan assets, end of year	[3]	29	25
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (Non-U.S.) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	0
Fair value of plan assets, end of year	[3]	0	0
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (Non-U.S.) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	25
Fair value of plan assets, end of year	[3]	29	25
Voluntary employees' beneficiary association (VEBA) trust [Member] | Post Retirement Welfare Plans [Member] | Fixed Income (Non-U.S.) [Member] | Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[3]	0
Fair value of plan assets, end of year	[3]	$ 0	$ 0
Employee stock ownership plan which is a component of Eastman Investment Plan EIP/ESOP [Member]
Defined Contribution Investment Plan and Employee Stock Ownership Plan
Anticipated percentage of employer contribution to the plan for all U.S. employees (in hundredths)		5.00%
Allocated shares in the ESOP (in shares)		1,909,362	1,997,587	2,076,203
Percentage of an employee's remuneration that is being matched by the employer (in hundredths)		7.00%
Percentage of company match of the first seven percent of employee's compensation contributed to the plan (in hundredths)		50.00%
Charges for domestic contributions to the Defined Contribution plans		$ 73	$ 67	$ 68
Foreign Plan [Member]
Defined Benefit Plan, Pension Plan with Project Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation		288	769
Fair value of plan assets		222	617
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Accumulated benefit obligation		272	693
Fair value of plan assets		222	574
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		938
Fair value of plan assets, end of year		924	938
Foreign Plan [Member] | Investments measured at net asset value [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[4]	767
Fair value of plan assets, end of year	[4]	828	767
Foreign Plan [Member] | Cash and Cash Equivalents [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	103
Fair value of plan assets, end of year	[2]	37	103
Foreign Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	103
Fair value of plan assets, end of year	[2]	37	103
Foreign Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]	0	0
Foreign Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]	0	0
Foreign Plan [Member] | United States [Member] | Public Equity Funds [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
Foreign Plan [Member] | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
Foreign Plan [Member] | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
Foreign Plan [Member] | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
Foreign Plan [Member] | Other Alternative Investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	68
Fair value of plan assets, end of year	[6]	59	68
Foreign Plan [Member] | Other Alternative Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
Foreign Plan [Member] | Other Alternative Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
Foreign Plan [Member] | Other Alternative Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	68
Fair value of plan assets, end of year	[6]	59	68
Foreign Plan [Member] | Cash and cash equivalents, public equity, and other investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		171
Fair value of plan assets, end of year		96	171
Foreign Plan [Member] | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		103
Fair value of plan assets, end of year		37	103
Foreign Plan [Member] | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		0
Fair value of plan assets, end of year		0	0
Foreign Plan [Member] | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		68
Fair value of plan assets, end of year		$ 59	$ 68
Foreign Plan [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Expected Long-Term Rate of Return on Plan Assets		3.81%	4.04%
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		100.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		100.00%	100.00%
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year		$ 1,089	$ 972
Service cost		19	17	14
Interest cost		12	15	20
Actuarial (gain) loss		(68)	66
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Settlement		0	6
Defined Benefit Plan, Benefit Obligation, Divestiture		(32)	0
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment		0	12
Plan participants' contributions		1	1
Effect of currency exchange		(43)	61
Defined Benefit Plan, Benefit Obligation, Prescription Drug Subsidy Receipt		0	0
Benefits paid		(30)	(25)
Benefit obligation, end of year		948	1,089	972
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		938	820
Actual return on plan assets		31	72
Effect of currency exchange		(39)	54
Company contributions		23	22
Reserve for third party contributions		0	0
Plan participants' contributions		1	1
Benefits paid		(30)	(25)
Defined Benefit Plan, Plan Assets, Prescription Drug Subsidy Receipt		0	0
Defined Benefit Plan, Plan Assets, Payment for Settlement		0	(6)
Fair value of plan assets, end of year		924	938	820
Funded status at end of year		(24)	(151)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset		42	1
Current liabilities		0	(1)
Post-employment obligations		(66)	(151)
Net amount recognized, end of year		(24)	(151)
Accumulated benefit obligation basis for all defined benefit pension plans		910	1,036
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax		(10)	(11)
Components of net periodic benefit cost [Abstract]
Service cost		19	17	14
Interest cost		12	15	20
Expected return on plan assets		(37)	(34)	(32)
Amortization of: [Abstract]
Prior service (credit) cost		(1)	(1)	0
Mark-to-market adjustment		(62)	28	43
Net periodic benefit cost		(69)	25	45
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Current year prior service credit (cost)		0	12	0
Amortization of: [Abstract]
Prior service (credit) cost		(1)	(1)	0
Total		$ (1)	$ 11	$ 0
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)		1.57%	1.08%	1.56%
Rate of compensation increase (in hundredths)		3.00%	2.94%	2.94%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)		1.08%	1.56%	2.35%
Discount rate for service costs		1.08%	1.56%	2.35%
Discount rate for interest costs		1.08%	1.56%	2.35%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets		4.04%	4.26%	4.49%
Rate of compensation increase (in hundredths)		2.94%	2.94%	2.94%
Estimated future benefits payments [Abstract]
2022		$ 30
2023		35
2024		34
2025		35
2026		38
2027-2031		222
Foreign Plan [Member] | Pension Plan [Member] | Other Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[7]	68	$ 57
Defined benefit plan unrealized gains	[7]	(9)	9
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Purchase, Sale, and Settlement	[7]		2
Fair value of plan assets, end of year	[7]	$ 59	$ 68	$ 57
Foreign Plan [Member] | Pension Plan [Member] | Private Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		23.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		22.00%	20.00%
Foreign Plan [Member] | Pension Plan [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		59.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		59.00%	57.00%
Foreign Plan [Member] | Pension Plan [Member] | Real Estate [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		4.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		4.00%	6.00%
Foreign Plan [Member] | Pension Plan [Member] | Other Investment Companies [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	[1]	14.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	[1]	15.00%	17.00%
UNITED STATES
Defined Benefit Plan, Information about Plan Assets [Abstract]
Amount of defined benefit pension plan funded by the company		$ 0
Defined Benefit Plan, Pension Plan with Project Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation		175	$ 2,050
Fair value of plan assets		119	1,798
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Accumulated benefit obligation		161	1,979
Fair value of plan assets		119	1,798
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		1,798
Fair value of plan assets, end of year		1,877	1,798
UNITED STATES | Investments measured at net asset value [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[4]	1,750
Fair value of plan assets, end of year	[4]	1,829	1,750
UNITED STATES | Cash and Cash Equivalents [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	47
Fair value of plan assets, end of year	[2]	45	47
UNITED STATES | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	47
Fair value of plan assets, end of year	[2]	45	47
UNITED STATES | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]	0	0
UNITED STATES | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[2]	0
Fair value of plan assets, end of year	[2]	0	0
UNITED STATES | United States [Member] | Public Equity Funds [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	1
Fair value of plan assets, end of year	[5]	3	1
UNITED STATES | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	1
Fair value of plan assets, end of year	[5]	3	1
UNITED STATES | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
UNITED STATES | United States [Member] | Public Equity Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[5]	0
Fair value of plan assets, end of year	[5]	0	0
UNITED STATES | Other Alternative Investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
UNITED STATES | Other Alternative Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
UNITED STATES | Other Alternative Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
UNITED STATES | Other Alternative Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	[6]	0
Fair value of plan assets, end of year	[6]	0	0
UNITED STATES | Cash and cash equivalents, public equity, and other investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		48
Fair value of plan assets, end of year		48	48
UNITED STATES | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 1 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		48
Fair value of plan assets, end of year		48	48
UNITED STATES | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 2 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		0
Fair value of plan assets, end of year		0	0
UNITED STATES | Cash and cash equivalents, public equity, and other investments [Member] | Fair Value, Inputs, Level 3 [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		0
Fair value of plan assets, end of year		$ 0	$ 0
UNITED STATES | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Expected Long-Term Rate of Return on Plan Assets		7.07%	7.29%
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		100.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		100.00%	100.00%
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year		$ 2,050	$ 2,067
Service cost		26	25	27
Interest cost		37	57	76
Actuarial (gain) loss		(49)	203
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Settlement		6	122
Defined Benefit Plan, Benefit Obligation, Divestiture		0	0
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment		0	0
Plan participants' contributions		0	0
Effect of currency exchange		0	0
Defined Benefit Plan, Benefit Obligation, Prescription Drug Subsidy Receipt		0	0
Benefits paid		(166)	(180)
Benefit obligation, end of year		1,892	2,050	2,067
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year		1,798	1,919
Actual return on plan assets		247	175
Effect of currency exchange		0	0
Company contributions		4	6
Reserve for third party contributions		0	0
Plan participants' contributions		0	0
Benefits paid		(166)	(180)
Defined Benefit Plan, Plan Assets, Prescription Drug Subsidy Receipt		0	0
Defined Benefit Plan, Plan Assets, Payment for Settlement		(6)	(122)
Fair value of plan assets, end of year		1,877	1,798	1,919
Funded status at end of year		(15)	(252)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset		41	0
Current liabilities		(3)	(3)
Post-employment obligations		(53)	(249)
Net amount recognized, end of year		(15)	(252)
Accumulated benefit obligation basis for all defined benefit pension plans		1,803	1,979
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax		1	1
Components of net periodic benefit cost [Abstract]
Service cost		26	25	27
Interest cost		37	57	76
Expected return on plan assets		(126)	(135)	(128)
Amortization of: [Abstract]
Prior service (credit) cost		0	1	0
Mark-to-market adjustment		(170)	163	39
Net periodic benefit cost		(233)	111	14
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Current year prior service credit (cost)		0	0	0
Amortization of: [Abstract]
Prior service (credit) cost		0	1	0
Total		$ 0	$ 1	$ 0
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)		2.88%	2.48%	3.25%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Weighted-Average Interest Crediting Rate		5.50%	5.50%	5.52%
Rate of compensation increase (in hundredths)		3.00%	2.75%	3.25%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)		2.48%	3.25%	4.29%
Discount rate for service costs		2.57%	3.31%	4.32%
Discount rate for interest costs		1.79%	2.83%	3.96%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets		7.29%	7.37%	7.43%
Rate of compensation increase (in hundredths)		2.75%	3.25%	3.25%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Weighted-Average Interest Crediting Rate		5.50%	5.52%	5.54%
Estimated future benefits payments [Abstract]
2022		$ 132
2023		142
2024		135
2025		132
2026		134
2027-2031		$ 634
UNITED STATES | Pension Plan [Member] | Private Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		39.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		38.00%	39.00%
UNITED STATES | Pension Plan [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		42.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		43.00%	43.00%
UNITED STATES | Pension Plan [Member] | Real Estate [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		3.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)		3.00%	2.00%
UNITED STATES | Pension Plan [Member] | Other Investment Companies [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	[1]	16.00%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	[1]	16.00%	16.00%
UNITED STATES | Retirement Plan Name, Other | Pension Plan [Member]
Change in projected benefit obligation [Roll Forward]
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Settlement		$ 110
NETHERLANDS | Pension Plan [Member]
Change in projected benefit obligation [Roll Forward]
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment		$ (12)
Estimated future benefits payments [Abstract]
Defined Benefit Plan, Plan Amendments, Period of Amortization		13 years
[1]	U.S. primarily consists of private equity and natural resource and energy related limited partnership investments and public real assets. Non-U.S. primarily consists of annuity contracts and alternative investments.
[2]	Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts.
[3]	Debt: The fixed income securities are primarily valued upon a market approach, using matrix pricing and considering a security's relationship to other securities for which quoted prices in an active market may be available, or an income approach, converting future cash flows to a single present value amount. Inputs used in developing fair value estimates include reported trades, broker quotes, benchmark yields, and base spreads.
[4]	Investments Measured at Net Asset Value: The underlying debt, public equity, and public real asset investments in this category are generally held in common trust funds, which are either actively or passively managed investment vehicles, that are valued at the net asset value per unit/share multiplied by the number of units/shares held as of the measurement date. The other alternative investments in this category are valued under the practical expedient method which is based on the most recently reported net asset value provided by the management of each private investment fund, adjusted as appropriate, for any lag between the date of the financial reports and the measurement date.
[5]	Public Equity - United States: Common stock equity securities which are primarily valued using a market approach based on the quoted market prices.
[6]	Other Investments: Primarily consist of insurance contracts which are generally valued using a crediting rate that approximates market returns and investments in underlying securities whose market values are unobservable and determined using pricing models, discounted cash flow methodologies, or similar techniques.
[7]	Primarily consists of insurance contracts.

LEASES AND OTHER COMMITMENTS _3

LEASES AND OTHER COMMITMENTS Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Reclassified	$ 3	$ 9
Lessee, Operating Lease, Liability, to be Paid, Year One	55	60
Lessee, Operating Lease, Liability, Payments, Due Year Two	44	44
Lessee, Operating Lease, Liability, Payments, Due Year Three	31	31
Lessee, Operating Lease, Liability, Payments, Due Year Four	24	18
Lessee, Operating Lease, Liability, Payments, Due Year Five	18	12
Lessee, Operating Lease, Liability, Payments, Due after Year Five	53	28
Lessee, Operating Lease, Liability, Payments, Due	225	193
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	18	14
Operating Lease, Cost	71	73
Short-term Lease, Cost	40	37
Sublease Income	(4)	(4)
Lease, Cost	107	106
Operating Lease, Payments	69	72
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 110	$ 55
Operating Lease, Weighted Average Remaining Lease Term	6 years	5 years
Operating Lease, Weighted Average Discount Rate, Percent	2.70%	3.60%
Lessor, Lease, Description [Line Items]
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current	Accounts Payable and Accrued Liabilities, Current
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent
Operating Lease, Right-of-Use, Prepaid Amount	$ 5	$ 9
Other Noncurrent Liabilities [Member]
Lessor, Lease, Description [Line Items]
Operating Lease, Liability	$ 207	$ 179

LEASES AND OTHER COMMITMENTS Co

LEASES AND OTHER COMMITMENTS Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Other Commitments [Line Items]
2022	$ 1,402
2023	1,281
2024	642
2025	1,044
2026	889
2027 and beyond	6,690
Other Commitment	$ 11,948
Unrecorded Unconditional Purchase Obligation, Term	30 years
Guarantor Obligations, Term	30 years
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 40
Unrecorded Unconditional Purchase Obligation, Purchases	3,100
Debt Securities [Member]
Other Commitments [Line Items]
2022	747
2023	850
2024	241
2025	698
2026	565
2027 and beyond	2,058
Other Commitment	5,159
Revolving Credit Facility [Member]
Other Commitments [Line Items]
2022	0
2023	0
2024	0
2025	0
2026	0
2027 and beyond	0
Other Commitment	0
Interest payable [Member]
Other Commitments [Line Items]
2022	167
2023	154
2024	135
2025	117
2026	106
2027 and beyond	1,183
Other Commitment	1,862
Obligations [Member]
Other Commitments [Line Items]
2022	164
2023	156
2024	148
2025	124
2026	116
2027 and beyond	2,436
Unrecorded Unconditional Purchase Obligation, Purchases	3,144
Operating leases [Member]
Other Commitments [Line Items]
2022	55
2023	44
2024	31
2025	24
2026	18
2027 and beyond	53
Other Commitment	225
Other Liabilities [Member]
Other Commitments [Line Items]
2022	269
2023	77
2024	87
2025	81
2026	84
2027 and beyond	960
Other Commitment	$ 1,558

ENVIRONMENTAL MATTERS (Details)

ENVIRONMENTAL MATTERS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	$ 285
End of period	$ 281	$ 285
Expected Payment Period of Environmental Contingencies	30 years
Accrual for Environmental Loss Contingencies [Abstract]
Accrued Environmental Loss Contingencies, Current	$ 20	15
Accrued Environmental Loss Contingencies, Noncurrent	261	270
Environmental Costs [Abstract]
Cash expenditures related to environmental protection and improvement	281	265	$ 244
Environmental capital expenditures	38	42	27
Environmental Remediation [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	257	260
Changes in estimates recorded to earnings and other	9	7
Cash reductions	(13)	(10)
End of period	253	257	$ 260
Shared Sites [Member]
Site Contingency [Line Items]
Maximum funding required for environmental shared sites	325
Amounts paid for Environmental Remediation to Date for Shared Sites	110
Loss Contingency, Estimate of Possible Loss	200
Environmental ARO [Member]
Site Contingency [Line Items]
Best Estimate Accrued to-date For Asset Retirement Obligation	28	28
Non Environmental ARO [Member]
Site Contingency [Line Items]
Best Estimate Accrued to-date For Asset Retirement Obligation	51	51
Minimum [Member] | Environmental Remediation [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	253	257
Maximum [Member] | Environmental Remediation [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 473	$ 501

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended																12 Months Ended
		Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2020		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020		Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019		Jan. 01, 2019		Dec. 31, 2018	Feb. 01, 2018
All Classes Of Equity Shares Authorized For Issue		400,000,000																400,000,000
Preferred Stock, Shares Authorized		50,000,000																50,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.01																$ 0.01
Common Stock, Shares Authorized		350,000,000								350,000,000								350,000,000		350,000,000
Common Stock, Par or Stated Value Per Share		$ 0.01								$ 0.01								$ 0.01		$ 0.01
Cash dividends declared (per share)																		$ 2.83		$ 2.67		$ 2.52
Class of Warrant or Right, Outstanding		6,000,000																6,000,000
Stock Repurchases																		$ (1,000)	[1]	$ (60)		$ (325)
Treasury stock held by the Companys charitable foundation in shares		50,798								50,798								50,798		50,798		50,798
Treasury Stock, Shares, Acquired																		8,061,779		1,134,052		4,282,409
Stockholders' Equity [Roll Forward]
Beginning Balance								$ 6,023										$ 6,023
Net Earnings		$ 378		$ 351		$ (146)		274		$ 32		$ 161		$ 27		$ 258		857		$ 478		$ 759
Income attributable to noncontrolling interest																		10		11		3
Net earnings including noncontrolling interest																		867		489		762
Cash dividends declared	[2]																	(380)		(363)		(347)
Share-Based Compensation Expense	[3]																	70		44		59
Stock Option Exercises																		62		36		9
Stockholders' Equity, Other																		(16)	[4]	(9)		(11)	[4]
Stock Repurchases																		(1,000)	[1]	(60)		(325)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		(14)		(2)		(4)
Ending Balance		5,704								6,023								5,704		6,023
Total equity		5,788								6,108								5,788		6,108		6,032				$ 5,878
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman		$ 378		$ 351		$ (146)		$ 274		$ 32		$ 161		$ 27		$ 258		$ 857		$ 478		$ 759
Shares used for earnings per share calculation, Basic (in shares)																		134,900,000		135,500,000		137,400,000
Weighted Average Number Diluted Shares Outstanding Adjustment																		2,200,000		1,000,000		1,100,000
Shares used for earnings per share calculation, Diluted (in shares)																		137,100,000		136,500,000		138,500,000
Basic earnings per share attributable to Eastman		$ 2.85	[5]	$ 2.60	[5]	$ (1.07)	[5]	$ 2.01	[5]	$ 0.23	[5]	$ 1.19	[5]	$ 0.20	[5]	$ 1.90	[5]	$ 6.35	[6]	$ 3.53	[6]	$ 5.52	[6]
Diluted earnings per share attributable to Eastman		$ 2.81	[5]	$ 2.57	[5]	$ (1.07)	[5]	$ 1.99	[5]	$ 0.23	[5]	$ 1.18	[5]	$ 0.20	[5]	$ 1.89	[5]	$ 6.25	[6]	$ 3.50	[6]	$ 5.48	[6]
Underlying options excluded from the computation of diluted earnings per share (in shares)																		150,781		2,424,826		2,183,875
Shares of common stock issued [Abstract]
Balance, beginning of period (in shares)								220,641,506								219,638,646		220,641,506		219,638,646		219,140,523
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture																		1,167,803		1,002,860		498,123
Balance, ending of period (in shares)		221,809,309								220,641,506								221,809,309		220,641,506		219,638,646
Retained earnings		$ 8,557								$ 8,080								$ 8,557		$ 8,080		$ 7,965				$ 7,573
Payments for Repurchase of Common Stock																		900
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, before Tax																		0		12		0
Prior service credit arising during the period																		0		(9)		0
Accumulated Other Comprehensive Income (Loss)																		91		(59)		11
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax		(237)								(293)								(237)		(293)		(264)
Unrecognized Prior Service Credits for Benefit Plans		59								87								59		87		106
Unrealized Losses on Investments		(1)								(1)								(1)		(1)		(1)
Accumulated other comprehensive loss		(182)								(273)								(182)		(273)		(214)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax																		56		(29)		45
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax																		(28)		(19)
Unrealized Losses on Investments																		0		0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax																		91		(59)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax																		56		(29)		45
Prior service credit arising during the period																		0		(9)		0
Amortization of unrecognized prior service credits included in net periodic costs																		(28)		(28)		(29)
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax		(3)								(66)								(3)		(66)		(55)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax																		63		(11)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax																		66		(34)		(20)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax																		3		(23)		(15)
Other Comprehensive Income (Loss), before Tax [Abstract]
Change in cumulative translation adjustment																		56		(29)		45
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax																		(38)		(38)		(39)
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax																		88		(46)		(27)
Reclassification adjustment for loss included in net income																		(4)		31		20
Total other comprehensive income (loss)																		102		(70)		(1)
ASR Date Dec 2021
Stock Repurchase Program, Authorized Amount		500																$ 500
Treasury Stock, Shares, Acquired																		3,658,314
Shares of common stock issued [Abstract]
Accelerated Share Repurchases, Settlement (Payment) or Receipt		100																$ 100
Payments for Repurchase of Common Stock																		400
Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings		0								0								0		0		(20)		$ 0	[7]
Common Stock [Member]
Stock Repurchases																		0	[1]	0		0
Stockholders' Equity [Roll Forward]
Beginning Balance								$ 2								$ 2		2		2		2
Net Earnings																		0		0		0
Cash dividends declared	[2]																	0		0		0
Share-Based Compensation Expense	[3]																	0		0		0
Stock Option Exercises																		0		0		0
Stockholders' Equity, Other																		0	[4]	0		0	[4]
Stock Repurchases																		0	[1]	0		0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		2								2								2		2		2
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		0		0		0
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		0		0		0
Common Stock [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							0
Additional Paid In Capital [Member]
Stock Repurchases																				0		0
Stockholders' Equity [Roll Forward]
Beginning Balance								2,174								2,105		2,174		2,105		2,048
Net Earnings																		0		0		0
Cash dividends declared	[2]																	0		0		0
Share-Based Compensation Expense	[3]																	70		44		59
Stock Option Exercises																		62		36		9
Stockholders' Equity, Other																		(19)	[4]	(11)		(11)	[4]
Stock Repurchased During Period, Value	[1]																	(100)
Stock Repurchases																				0		0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		2,187								2,174								2,187		2,174		2,105
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		0		0		0
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		0		0		0
Additional Paid In Capital [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							0
Retained Earnings [Member]
Stock Repurchases																		0	[1]	0		0
Stockholders' Equity [Roll Forward]
Beginning Balance								8,080								7,965		8,080		7,965		7,573
Net Earnings																		857		478		759
Cash dividends declared	[2]																	(380)		(363)		(347)
Share-Based Compensation Expense	[3]																	0		0		0
Stock Option Exercises																		0		0		0
Stockholders' Equity, Other																		0	[4]	0		0	[4]
Stock Repurchases																		0	[1]	0		0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		8,557								8,080								8,557		8,080		7,965
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		857		478		759
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		0		0		0
Retained Earnings [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							(20)
Accumulated Other Comprehensive Income [Member]
Stock Repurchases																		0	[1]	0		0
Stockholders' Equity [Roll Forward]
Beginning Balance								(273)								(214)		(273)		(214)		(245)
Net Earnings																		0		0		0
Cash dividends declared	[2]																	0		0		0
Share-Based Compensation Expense	[3]																	0		0		0
Stock Option Exercises																		0		0		0
Stockholders' Equity, Other																		0	[4]	0		0	[4]
Stock Repurchases																		0	[1]	0		0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		(182)								(273)								(182)		(273)		(214)
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		0		0		0
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		91		(59)		11
Accumulated Other Comprehensive Income [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							20
Treasury Stock [Member]
Stock Repurchases																		(900)	[1]	(60)		(325)
Stockholders' Equity [Roll Forward]
Beginning Balance								(3,960)								(3,900)		(3,960)		(3,900)		(3,575)
Net Earnings																		0		0		0
Cash dividends declared	[2]																	0		0		0
Share-Based Compensation Expense	[3]																	0		0		0
Stock Option Exercises																		0		0		0
Stockholders' Equity, Other																		0	[4]	0		0	[4]
Stock Repurchases																		(900)	[1]	(60)		(325)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		(4,860)								(3,960)								(4,860)		(3,960)		(3,900)
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		0		0		0
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		0		0		0
Treasury Stock [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							0
Eastman's Stockholders' Equity [Member]
Stock Repurchases																		(1,000)	[1]	(60)		(325)
Stockholders' Equity [Roll Forward]
Beginning Balance								6,023								5,958		6,023		5,958		5,803
Net Earnings																		857		478		759
Cash dividends declared	[2]																	(380)		(363)		(347)
Share-Based Compensation Expense	[3]																	70		44		59
Stock Option Exercises																		62		36		9
Stockholders' Equity, Other																		(19)	[4]	(11)		(11)	[4]
Stock Repurchases																		(1,000)	[1]	(60)		(325)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		0		0		0
Ending Balance		5,704								6,023								5,704		6,023		5,958
Earnings Per Share, Basic and Diluted [Abstract]
Net earnings attributable to Eastman																		857		478		759
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		91		(59)		11
Eastman's Stockholders' Equity [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							0
Noncontrolling Interest [Member]
Stock Repurchases																		0	[1]	0		0
Stockholders' Equity [Roll Forward]
Beginning Balance								$ 85								$ 74		85		74		75
Income attributable to noncontrolling interest																		10		11		3
Cash dividends declared	[2]																	0		0		0
Share-Based Compensation Expense	[3]																	0		0		0
Stock Option Exercises																		0		0		0
Stockholders' Equity, Other																		3	[4]	2		0	[4]
Stock Repurchases																		0	[1]	0		0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders																		(14)		(2)		(4)
Ending Balance		$ 84								$ 85								84		85		74
Shares of common stock issued [Abstract]
Accumulated Other Comprehensive Income (Loss)																		$ 0		$ 0		$ 0
Noncontrolling Interest [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Shares of common stock issued [Abstract]
Retained earnings	[7]																							$ 0
2018 Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount																											$ 2,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased		15,948,995																15,948,995
Stock Repurchase Program, Amount Repurchased to Date		$ 1,533																$ 1,533
2021 Repurchase Program
Stock Repurchase Program, Authorized Amount																											$ 2,500
[1]	Additional paid-in capital includes payment for repurchase of shares under the ASR which have not yet been delivered.
[2]	Cash dividends includes cash dividends paid and dividends declared, but unpaid.
[3]	Share-based compensation expense is the fair value of share-based awards.
[4]	Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards
[5]	Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
[6]	EPS is calculated using whole dollars and shares.
[7]	On January 1, 2019, Eastman adopted ASU 2018-02 Income Statement - Reporting Comprehensive Income resulting in the reclassification of $20 million of stranded tax expense from AOCI to retained earnings.

ASSET IMPAIRMENTS AND RESTRUC_3

ASSET IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions		3 Months Ended								6 Months Ended	12 Months Ended
		Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges											$ 16		$ 146		$ 72
Impairment of Long-Lived Assets to be Disposed of											16		21		27
Other Asset Impairment Charges											(1)		0		0
Impairment of Intangible Assets (Excluding Goodwill)											0		125		45
Severance Costs											2		65		45
Business Exit Costs											30		16		9
Asset impairments and restructuring charges, net		$ 18	$ 7	$ 15	$ 7	$ 12	$ 60	$ 141	$ 14		47		227		126
Restructuring Charge [Roll Forward]
Balance at Beginning of Period					79				28	$ 28	79		28		14
Restructuring Costs and Asset Impairment Charges											47		227		126
Non-cash Reductions											(26)		(144)		(71)
Cash Reductions											(83)		(32)		(41)
Balance at End of Period		17				79					17		79		28
Non-Cash Charges [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period					0				0	0	0		0		0
Restructuring Reserve, Period Increase (Decrease)											16		145		72
Non-cash Reductions											(16)		(145)		(72)
Cash Reductions											0		0		0
Balance at End of Period		0				0					0		0		0
Employee Severance [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period					65				17	17	65		17		6
Restructuring Reserve, Period Increase (Decrease)											2		65		45
Restructuring Reserve, Accrual Adjustment											(1)		1		0
Cash Reductions											(54)		(18)		(34)
Balance at End of Period		12				65					12		65		17
Site Closure and Restructuring Costs [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period					$ 14				$ 11	11	14		11		8
Restructuring Reserve, Period Increase (Decrease)											29		17		9
Restructuring Reserve, Accrual Adjustment											(9)		0		1
Cash Reductions											(29)		(14)		(7)
Balance at End of Period		$ 5				$ 14					5		14		11
Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill, Impairment Loss	[1]										0		0		45
Additives And Functional Products [Member] | Trade Names
Restructuring Cost and Reserve [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)										$ 123	0	[2]	123	[2]	0	[2]
Additives And Functional Products [Member] | Customer-Related Intangible Assets [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)	[3]										0		2		0
Capital Project AFP [Member] | Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Other Restructuring Costs	[4]										0		0		4
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of	[5]										12		5		0
Severance Costs	[5]										0		3		0
Other Restructuring Costs	[5]										6		0		0
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member] | Non-US
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of											4
Site Closure Tire Additives Asia Pacific Tire Additives [Member] | Additives And Functional Products [Member] | North America [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of											8
Site Closure Performance Films North America 2020 [Member] | Advanced Materials [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of	[6]										0		5		0
Severance Costs	[6]										0		3		0
Other Restructuring Costs	[6]										2		0		0
Site Closure Animal Nutrition Asia Pacific [Member] | Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of	[7]										0		3		0
Other Asset Impairment Charges	[7]										(1)		0		0
Severance Costs	[7]										0		1		0
Other Restructuring Costs	[7]										0		(2)		0
Polyester Based Fibers [Member] | Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of	[8]										0		8		0
Other Restructuring Costs	[8]										0		4		0
Site Closure Advanced Interlayers North America 2020 [Member] | Advanced Materials [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets to be Disposed of	[9]										1		0		0
Severance Costs	[9]										1		5		0
Other Restructuring Costs	[9]										5		0		0
Restructuring and Related Cost, Accelerated Depreciation											4		8
Site Closure Singapore 2019 [Member]
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	[10]										3		0		27
Severance Costs	[10]										0		6		0
Other Restructuring Costs	[10]										17		0		0
Site Closure Singapore 2019 [Member] | Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges											1		5
Severance Costs											1
Other Restructuring Costs											3
Site Closure Singapore 2019 [Member] | Chemical Intermediates [Member]
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges											2		22
Severance Costs											5
Other Restructuring Costs											14
Corporate Cost Actions [Member] | Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Severance Costs											1		47		45
Other Restructuring Costs	[11]										$ 0		$ 14		$ 5
[1]	Goodwill impairment charge in the AFP segment resulting from the annual impairment test.
[2]	Intangible asset impairment charges in the now divested AFP segment tire additives business to reduce the carrying values of the Crystex ™ and Santoflex ™ tradenames to the estimated fair values. The estimated fair values were determined using an income approach, specifically, the relief from royalty method, including some unobservable inputs. The impairments are primarily the result of weakened demand in transportation markets impacted by COVID-19 and increased competitive pricing pressure as a result of global capacity increases.
[3]	Intangible asset impairment charge for customer relationships.
[4]	Additional restructuring charge related to a capital project in the AFP segment that was discontinued in 2016
[5]	Asset impairment charges of $8 million in 2021 in the AFP segment for assets associated with divested rubber additives. Asset impairment charges of $4 million and site closure costs of $6 million in the AFP segment in 2021 from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization. Fixed asset impairments and severance in 2020 in the AFP segment from the closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization .
[6]	Fixed asset impairments, severance charges, and site closure costs in the AM segment from the closure of a performance films manufacturing facility in North America as part of ongoing site optimization.
[7]	Fixed asset impairments, severance charges, and other restructuring gains in 2020 in the AFP segment from the closure of an animal nutrition manufacturing facility in Asia Pacific as part of ongoing site optimization, and in 2021 a gain from the sale of the previously impaired assets.
[8]	Fixed asset impairments and contract termination fees resulting from management's decision to discontinue growth initiatives for polyester based microfibers, including Avra ™ performance fibers, the financial results of which were not allocated to an operating segment and reported in "Other".
[9]	Asset impairments, severance charges, and site closure costs in the Advanced Materials ("AM") segment due to the closure of an advanced interlayers manufacturing facility in North America as part of ongoing site optimization. In addition, accelerated depreciation of $4 million and $8 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2021 and 2020, respectively, related to the closure of this facility.
[10]	Asset impairment charges in 2021 of $2 million and $1 million in the CI segment and the AFP segment, respectively, and in 2019 of $22 million and $5 million in the CI segment and the AFP segment, respectively. Severance charges in 2020 of $5 million and $1 million in the CI segment and the AFP segment, respectively, and site closure costs, including contract termination fees, in 2021 of $14 million and $3 million in the CI segment and the AFP segment, respectively, resulting from the previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site.
[11]	Severance and related costs as part of business improvement and cost reduction initiatives which were reported in "Other".

OTHER CHARGES (INCOME), NET (De

OTHER CHARGES (INCOME), NET (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other Income and Expenses [Abstract]
Foreign exchange transaction losses (gains), net (1)	[1]	$ 10	$ 16	$ 9
(Income) loss from equity investments and other investment (gains) losses, net		(16)	(15)	(10)
Other, net		(11)	7	4
Other (income) charges, net		$ (17)	$ 8	$ 3
[1]	Net impact of revaluation of foreign entity assets and liabilities and effects of foreign exchange non-qualifying derivatives.

SHARE-BASED COMPENSATION PLAN_3

SHARE-BASED COMPENSATION PLANS AND AWARDS Part 1 (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense recognized in selling, general and administrative expense	$ 70	$ 44	$ 59
Share-based compensation expense, retirement eligibility preceding the requisite vesting period	$ 2	1	3
Omnibus Long-Term Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan, term description	Eastman's 2021 Omnibus Stock Compensation Plan ("2021 Omnibus Plan") was approved by stockholders at the May 6, 2021 Annual Meeting of Stockholders and shall remain in effect until its fifth anniversary.
Shares reserved and available for issuance (in shares)	10,000,000
Shares covered by full award value per share available for issuance	$ 2.5
Grant date exercise price, minimum	exercise price not less than 100 percent of the per share fair market value on the date of the grant
Director Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved and available for issuance (in shares)	10,000,000
Term of service for shares of restricted stock to be granted to a non-employee director	Shares of restricted stock are granted on the first day of a non-employee director's initial term of service and shares of restricted stock are granted each year to each non-employee director on the date of the annual meeting of stockholders.
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense recognized in selling, general and administrative expense	$ 9	$ 7	$ 9
Weighted average assumptions used to determine fair value of stock options awarded [Abstract]
Expected volatility rate (in hundredths)	28.99%	21.56%	19.80%
Expected dividend yield (in hundredths)	3.58%	3.30%	2.51%
Average risk-free interest rate (in hundredths)	0.95%	0.94%	2.44%
Expected term years (in years)	6 years	5 years 10 months 24 days	5 years 8 months 12 days
Expected dividend yield calculation basis	Company's average of the last four quarterly dividend yields
Summary of activity of stock option awards [Roll Forward]
Outstanding at beginning of period (in shares)	3,526,600	3,479,300	2,905,600
Granted (in shares)	449,700	622,000	786,000
Exercised (in shares)	(807,200)	(568,800)	(135,700)
Cancelled forfeited or expired (in shares)	(600)	(5,900)	(76,600)
Outstanding at end of period (in shares)	3,168,500	3,526,600	3,479,300
Options exercisable at period-end (in shares)	2,047,500	2,192,300	2,077,600
Available for grant at end of period (in shares)	9,866,480	4,046,748	6,085,857
Outstanding at beginning of period (in dollars per share)	$ 79	$ 80	$ 79
Granted (in dollars per share)	109	62	81
Exercised (in dollars per share)	77	64	67
Cancelled, forfeited, or expired (in dollars per share)	74	82	88
Outstanding at end of year (in dollars per share)	84	79	80
Weighted average fair value of options granted (in dollars per share)	$ 19.81	$ 7.92	$ 13.12
Intrinsic value of options exercised	$ 31	$ 14	$ 2
Cash proceeds received from option exercises	62	36	9
Tax benefit of options exercised	5	2
Fair value of shares vested	$ 8	$ 9	8
Stock Option [Member] | Director Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term life of options (in years)	10 years
Vesting periods, maximum (in years)	3 years
Nonvested Options [Member]
Summary of activity of stock option awards [Roll Forward]
Outstanding at beginning of period (in shares)	1,334,300
Granted (in shares)	449,700
Vested (in shares)	(663,000)
Outstanding at end of period (in shares)	1,121,000	1,334,300
Outstanding at beginning of period (in dollars per share)	$ 11.11
Granted (in dollars per share)	19.81
Vested (in dollars per share)	12.33
Outstanding at end of year (in dollars per share)	$ 13.88	$ 11.11
Unrecognized compensation expense before tax for these same type awards	$ 2
Amortization life of unrecognized compensation expense before tax for these same type awards (in years)	2 years
Other Share-Based Compensation Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense recognized in selling, general and administrative expense	$ 60	$ 37	$ 50
Summary of activity of stock option awards [Roll Forward]
Unrecognized compensation expense before tax for these same type awards	$ 65
Amortization life of unrecognized compensation expense before tax for these same type awards (in years)	2 years

SHARE-BASED COMPENSATION PLAN_4

SHARE-BASED COMPENSATION PLANS AND AWARDS Part 2 (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Exercise Prices from $61-$70
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Number Outstanding at end of period (in shares)	843,400
Weighted-Average Remaining Contractual Life (in years)	6 years 9 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 63
Number Exercisable at end of period (in shares)	420,900
Weighted-Average Exercise Price (in dollars per share)	$ 64
Exercise price of options lower range (in dollars per share)	61
Exercise prices of options upper range (in dollars per share)	$ 70
Exercise Prices of $71-$80
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Number Outstanding at end of period (in shares)	702,800
Weighted-Average Remaining Contractual Life (in years)	4 years 9 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 78
Number Exercisable at end of period (in shares)	678,800
Weighted-Average Exercise Price (in dollars per share)	$ 78
Exercise price of options lower range (in dollars per share)	71
Exercise prices of options upper range (in dollars per share)	$ 80
Exercise Prices of $81-$90
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Number Outstanding at end of period (in shares)	630,400
Weighted-Average Remaining Contractual Life (in years)	6 years 6 months
Weighted-Average Exercise Price (in dollars per share)	$ 83
Number Exercisable at end of period (in shares)	405,500
Weighted-Average Exercise Price (in dollars per share)	$ 84
Exercise price of options lower range (in dollars per share)	81
Exercise prices of options upper range (in dollars per share)	$ 90
Exercise Prices of $91-$109
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Number Outstanding at end of period (in shares)	991,900
Weighted-Average Remaining Contractual Life (in years)	7 years 6 months
Weighted-Average Exercise Price (in dollars per share)	$ 106
Number Exercisable at end of period (in shares)	542,300
Weighted-Average Exercise Price (in dollars per share)	$ 104
Exercise price of options lower range (in dollars per share)	91
Exercise prices of options upper range (in dollars per share)	$ 109
Number Outstanding at end of period (in shares)	3,168,500
Weighted-Average Remaining Contractual Life (in years)	6 years 6 months
Weighted-Average Exercise Price (in dollars per share)	$ 84
Number Exercisable at end of period (in shares)	2,047,500
Weighted-Average Exercise Price (in dollars per share)	$ 83
Exercise price of options lower range (in dollars per share)	61
Exercise prices of options upper range (in dollars per share)	$ 109
Stock Option [Member]
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$ 117
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 77
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 6 months
Tax benefit of options exercised	$ 5	$ 2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 19.81	$ 7.92	$ 13.12
Intrinsic value of options exercised	$ 31	$ 14	$ 2
Cash proceeds received from option exercises	62	36	9
Fair value of shares vested	$ 8	$ 9	$ 8
Performance Shares [Member] | Long Term Performance Share Award
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	311,000
Performance Shares [Member] | Long term performance shares award 2020-2022 cycle [Member]
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		423,000
Performance Shares [Member] | Long term performance shares award 2019-2021 cycle [Member]
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			412,000
Restricted Stock Units (RSUs) [Member]
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	166,000	227,000	189,000
Nonvested Options [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 2
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Supplemental Cash Flow Information [Abstract]
Current assets	$ (57)	$ (1)	$ (5)
Other assets	(32)	(14)	15
Current liabilities	109	5	(82)
Long-term liabilities and equity	69	15	(17)
Other items, net	89	5	(89)
Interest Paid, Including Capitalized Interest, Operating and Investing Activities [Abstract]
Interest, net of amounts capitalized	170	191	235
Income Taxes Paid, Net [Abstract]
Income taxes, net of refunds	122	179	217
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Outstanding trade payables related to capital expenditures	$ 22	$ 20	$ 22

SEGMENT INFORMATION Part 1 (Det

SEGMENT INFORMATION Part 1 (Details) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2021USD ($)Segment	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | Segment										4
Sales [Abstract]
Sales		$ 2,694	$ 2,720	$ 2,653	$ 2,409	$ 2,186	$ 2,122	$ 1,924	$ 2,241	$ 10,476	$ 8,473	$ 9,273
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										1,281	741	1,120
Assets by Segment [Abstract]
Assets by Segment	[1]	15,519				16,083				15,519	16,083
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										538	574	611
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										555	383	425
Property, Plant and Equipment, Net		4,996				5,549				4,996	5,549	5,571
Additives And Functional Products [Member]
Sales [Abstract]
Sales										3,700	3,022	3,273
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										(54)	312	496
Assets by Segment [Abstract]
Assets by Segment	[1]	4,643				6,238				4,643	6,238
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										186	220	218
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										117	126	152
Advanced Materials [Member]
Sales [Abstract]
Sales										3,027	2,524	2,688
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										519	427	517
Assets by Segment [Abstract]
Assets by Segment	[1]	4,661				4,345				4,661	4,345
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										177	187	172
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										280	140	130
Chemical Intermediates [Member]
Sales [Abstract]
Sales										2,849	2,090	2,443
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										445	166	170
Assets by Segment [Abstract]
Assets by Segment	[1]	2,703				2,614				2,703	2,614
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										111	108	150
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										124	84	98
Fibers [Member]
Sales [Abstract]
Sales										900	837	869
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										142	180	194
Assets by Segment [Abstract]
Assets by Segment	[1]	972				978				972	978
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										60	56	64
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										33	31	42
All Operating Segments [Member]
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										1,052	1,085	1,377
Assets by Segment [Abstract]
Assets by Segment	[1]	12,979				14,175				12,979	14,175
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										534	571	604
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										554	381	422
Other [Member]
Depreciation and Amortization Expense by Segment [Abstract]
Depreciation and amortization expense by segment										4	3	7
Capital Expenditures by Segment [Abstract]
Capital expenditure by Segment										1	2	3
Corporate Assets [Member]
Assets by Segment [Abstract]
Assets by Segment	[1]	2,540				1,908				2,540	1,908
UNITED STATES
Sales [Abstract]
Sales										4,397	3,437	3,720
Capital Expenditures by Segment [Abstract]
Property, Plant and Equipment, Net		3,847				4,106				3,847	4,106	4,178
All Foreign Countries [Member]
Sales [Abstract]
Sales										6,079	5,036	5,553
Capital Expenditures by Segment [Abstract]
Property, Plant and Equipment, Net		$ 1,149				$ 1,443				1,149	1,443	1,393
Corporate, Non-Segment [Member] | Other Nonoperating Income (Expense) [Member]
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										(11)	(20)	(9)
Corporate, Non-Segment [Member] | Growth initiatives and businesses not allocated to operating segments
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										(134)	(95)	(102)
Corporate, Non-Segment [Member] | Pension and other postretirement benefit plans income (expense), net not allocated to operating segments
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										375	(156)	(97)
Corporate, Non-Segment [Member] | Asset impairments and restructuring charges, net
Operating Earnings (loss) [Abstract]
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net										$ (1)	$ (73)	$ (49)
[1]	The chief operating decision maker holds operating segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

SEGMENT INFORMATION Part 2 (Det

SEGMENT INFORMATION Part 2 (Details) - Revenue, Segment Benchmark	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Geographic Concentration Risk [Member] | North America [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	39.00%	38.00%	37.00%
Geographic Concentration Risk [Member] | North America [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	30.00%	34.00%	34.00%
Geographic Concentration Risk [Member] | North America [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	70.00%	65.00%	64.00%
Geographic Concentration Risk [Member] | North America [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	25.00%	26.00%	25.00%
Geographic Concentration Risk [Member] | Asia Pacific [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	24.00%	24.00%	24.00%
Geographic Concentration Risk [Member] | Asia Pacific [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	38.00%	33.00%	32.00%
Geographic Concentration Risk [Member] | Asia Pacific [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	8.00%	13.00%	14.00%
Geographic Concentration Risk [Member] | Asia Pacific [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	35.00%	32.00%	32.00%
Geographic Concentration Risk [Member] | EMEA [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	31.00%	32.00%	33.00%
Geographic Concentration Risk [Member] | EMEA [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	27.00%	27.00%	28.00%
Geographic Concentration Risk [Member] | EMEA [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	16.00%	16.00%	15.00%
Geographic Concentration Risk [Member] | EMEA [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	37.00%	39.00%	39.00%
Geographic Concentration Risk [Member] | Latin America [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	6.00%	6.00%	6.00%
Geographic Concentration Risk [Member] | Latin America [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	5.00%	6.00%	6.00%
Geographic Concentration Risk [Member] | Latin America [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	6.00%	6.00%	7.00%
Geographic Concentration Risk [Member] | Latin America [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	3.00%	3.00%	4.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Coatings and Inks Additives Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	28.00%	25.00%	24.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Adhesives Resins Product Line Member
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	17.00%	16.00%	15.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Tire Additives Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	10.00%	14.00%	16.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Care Chemicals Product LIne [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	23.00%	24.00%	22.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Specialty Fluids Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	13.00%	13.00%	14.00%
Product Concentration Risk [Member] | Additives And Functional Products [Member] | Animal Nutrition [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	9.00%	8.00%	9.00%
Product Concentration Risk [Member] | Advanced Materials [Member] | Specialty Plastics Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	51.00%	51.00%	49.00%
Product Concentration Risk [Member] | Advanced Materials [Member] | Advanced Interlayers Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	29.00%	29.00%	32.00%
Product Concentration Risk [Member] | Advanced Materials [Member] | Performance Films Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	20.00%	20.00%	19.00%
Product Concentration Risk [Member] | Chemical Intermediates [Member] | Intermediates product line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	57.00%	57.00%	59.00%
Product Concentration Risk [Member] | Chemical Intermediates [Member] | Plasticizers Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	22.00%	20.00%	21.00%
Product Concentration Risk [Member] | Chemical Intermediates [Member] | Functional Amines Product Line [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	21.00%	23.00%	20.00%
Product Concentration Risk [Member] | Fibers [Member] | Acetate Tow Product Line Member
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	64.00%	70.00%	68.00%
Product Concentration Risk [Member] | Fibers [Member] | Acetyl Chemical Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	16.00%	16.00%	15.00%
Product Concentration Risk [Member] | Fibers [Member] | Acetate Yarn [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	14.00%	9.00%	12.00%
Product Concentration Risk [Member] | Fibers [Member] | Nonwovens [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	6.00%	5.00%	5.00%

QUARTERLY SALES AND EARNINGS _3

QUARTERLY SALES AND EARNINGS DATA-UNAUDITED QUARTERLY SALES AND EARNINGS DATA-UNAUDITED (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended																12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2020		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020		Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Quarterly Financial Data [Abstract]
Sales	$ 2,694		$ 2,720		$ 2,653		$ 2,409		$ 2,186		$ 2,122		$ 1,924		$ 2,241		$ 10,476		$ 8,473		$ 9,273
Gross Profit	559		662		681		598		526		501		371		577		2,500		1,975		2,234
Asset impairments and restructuring charges (gains), net	18		7		15		7		12		60		141		14		47		227		126
Net earnings attributable to Eastman	$ 378		$ 351		$ (146)		$ 274		$ 32		$ 161		$ 27		$ 258		$ 857		$ 478		$ 759
Earnings Per Share [Abstract]
Basic earnings per share attributable to Eastman	$ 2.85	[1]	$ 2.60	[1]	$ (1.07)	[1]	$ 2.01	[1]	$ 0.23	[1]	$ 1.19	[1]	$ 0.20	[1]	$ 1.90	[1]	$ 6.35	[2]	$ 3.53	[2]	$ 5.52	[2]
Diluted earnings per share attributable to Eastman	$ 2.81	[1]	$ 2.57	[1]	$ (1.07)	[1]	$ 1.99	[1]	$ 0.23	[1]	$ 1.18	[1]	$ 0.20	[1]	$ 1.89	[1]	$ 6.25	[2]	$ 3.50	[2]	$ 5.48	[2]
[1]	Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
[2]	EPS is calculated using whole dollars and shares.

RESERVE ROLLFORWARDS (Details)

RESERVE ROLLFORWARDS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	$ 969		$ 1,047	$ 1,177
Charges (Credits) to Cost and Expense	121		(69)	(100)
Charged to Other Accounts	(31)		2	(14)
Deductions	6		11	16
Ending Balance	1,053		969	1,047
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	14		11	11
Charges (Credits) to Cost and Expense	4		4	0
Charged to Other Accounts	(1)		0	0
Deductions	0		1	0
Ending Balance	17		14	11
LIFO Inventory [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	226		248	337
Charges (Credits) to Cost and Expense	159		(22)	(89)
Charged to Other Accounts	(30)	[1]	0	0
Deductions	(10)	[2]	0	0
Ending Balance	365		226	248
Non-environmental asset retirement obligation Costs [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	51		48	46
Charges (Credits) to Cost and Expense	2		2	2
Charged to Other Accounts	(1)		1	0
Deductions	1		0	0
Ending Balance	51		51	48
Environmental Contingencies [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	285		287	296
Charges (Credits) to Cost and Expense	11		8	7
Charged to Other Accounts	0		0	0
Deductions	15		10	16
Ending Balance	281		285	287
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	393		453	487
Charges (Credits) to Cost and Expense	(55)		(61)	(20)
Charged to Other Accounts	1		1	(14)
Deductions	0		0	0
Ending Balance	$ 339		$ 393	$ 453
[1]	Other accounts in the reserve for LIFO inventory is due to assets held for sale classification resulting from the Company entering into a definitive agreement to sell the adhesives resins business.
[2]	Deductions in the reserve for LIFO inventory is the result of the divestiture of rubber additives. For additional information, see Note 2, "Divestiture and Business Held for Sale".