Eastman Chemical (EMN) 10-K 14 Feb 25 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2024 USD ($) shares
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float | $	$ 11,210,921,360
Entity Common Stock, Shares Outstanding (in shares) | shares	115,168,382
Documents Incorporated by Reference	Portions of the registrant's definitive Proxy Statement for the 2025 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	2024
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
1.875% 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, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Sales	$ 9,382	$ 9,210	$ 10,580
Cost of sales	7,092	7,149	8,443
Gross profit	2,290	2,061	2,137
Selling, general and administrative expenses	736	727	726
Research and development expenses	250	239	264
Asset impairments, restructuring, and other charges, net	51	37	52
Other components of post-employment (benefit) cost, net	(72)	41	(101)
Other (income) charges, net	47	38	(6)
Net (gain) loss on divested businesses	0	(323)	43
Earnings before interest and taxes	1,278	1,302	1,159
Net interest expense	200	215	182
Earnings before income taxes	1,078	1,087	977
Provision for income taxes	170	191	181
Net earnings	908	896	796
Less: Net earnings attributable to noncontrolling interest	3	2	3
Net earnings attributable to Eastman	$ 905	$ 894	$ 793
Basic earnings per share attributable to Eastman
Basic earnings per share attributable to Eastman	$ 7.75	$ 7.54	$ 6.42
Diluted earnings per share attributable to Eastman
Diluted earnings per share attributable to Eastman	$ 7.67	$ 7.49	$ 6.35
Comprehensive Income
Net earnings including noncontrolling interest	$ 908	$ 896	$ 796
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	(20)	(67)	7
Defined benefit pension and other postretirement benefit plans [Abstract]
Amortization of unrecognized prior service credits included in net periodic costs	8	21	27
Derivatives and hedging [Abstract]
Unrealized gain (loss) during period	18	(27)	53
Reclassification adjustment for (gains) losses included in net income, net	15	1	(56)
Total other comprehensive income (loss), net of tax	5	(114)	(23)
Comprehensive income including noncontrolling interest	913	782	773
Less: Net earnings attributable to noncontrolling interest	3	2	3
Comprehensive income attributable to Eastman	910	780	770
Retained Earnings
Retained earnings at beginning of period	9,490	8,973	8,557
Net earnings attributable to Eastman	905	894	793
Cash dividends declared	(382)	(377)	(377)
Retained earnings at end of period	$ 10,013	$ 9,490	$ 8,973

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 837	$ 548
Trade receivables, net of allowance for credit losses	791	826
Miscellaneous receivables	381	328
Inventories	1,988	1,683
Other current assets	104	96
Total current assets	4,101	3,481
Properties
Properties and equipment at cost	13,985	13,574
Less:  Accumulated depreciation	8,370	8,026
Net properties	5,615	5,548
Goodwill	3,632	3,646
Intangible assets, net of accumulated amortization	1,032	1,138
Other noncurrent assets	833	820
Total assets	15,213	14,633
Current liabilities
Payables and other current liabilities	2,258	2,035
Borrowings due within one year	450	541
Total current liabilities	2,708	2,576
Long-term borrowings	4,567	4,305
Deferred income tax liabilities	533	601
Post-employment obligations	630	667
Other long-term liabilities	923	954
Total liabilities	$ 9,361	$ 9,103
Common stock, shares issued (in shares)	223,588,347	222,762,317
Common Stock, Shares Authorized	350,000,000	350,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Stockholders' equity
Common stock ($0.01 par value per share – 350,000,000 shares authorized; shares issued – 223,588,347 and 222,762,317 on December 31, 2024 and 2023, respectively)	$ 2	$ 2
Additional paid-in capital	2,463	2,368
Retained earnings	10,013	9,490
Accumulated other comprehensive loss	(314)	(319)
Total stockholders' equity before treasury stock	$ 12,164	$ 11,541
Treasury stock at cost (in shares)	108,470,763	105,469,354
Less: Treasury stock at cost (108,470,763 and 105,469,354 shares on December 31, 2024 and 2023, respectively)	$ 6,385	$ 6,083
Total Eastman stockholders' equity	5,779	5,458
Noncontrolling interest	73	72
Total equity	5,852	5,530
Total liabilities and stockholders' equity	$ 15,213	$ 14,633

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
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)	223,588,347	222,762,317
Treasury stock at cost (in shares)	108,470,763	105,469,354

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net earnings	$ 908	$ 896	$ 796
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	509	498	477
Mark-to-market pension and other postretirement benefit plans (gain) loss, net	(54)	53	19
Asset impairment charges	5	0	0
(Gain) loss on sale of assets	0	(15)	15
(Gain) loss on divested businesses	0	323	(43)
Benefit from deferred income taxes	(52)	(102)	(136)
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
(Increase) decrease in trade receivables	28	126	93
(Increase) decrease in inventories	(344)	201	(430)
Increase (decrease) in trade payables	188	(190)	60
Pension and other postretirement contributions (in excess of) less than expenses	(51)	(66)	(149)
Variable compensation payments (in excess of) less than expenses	99	142	(103)
Other items, net	51	154	290
Net cash provided by operating activities	1,287	1,374	975
Investing activities
Additions to properties and equipment	(599)	(828)	(611)
Government incentives	9	0	0
Proceeds from sale of businesses	38	456	998
Acquisitions, net of cash acquired	0	(77)	(1)
Other items, net	18	17	6
Net cash (used in) provided by investing activities	(534)	(432)	392
Financing activities
Net increase (decrease) in commercial paper and other borrowings	0	(326)	326
Proceeds from borrowings	1,237	796	500
Repayment of borrowings	(1,039)	(808)	(750)
Dividends paid to stockholders	(379)	(376)	(381)
Treasury stock purchases	(300)	(150)	(1,002)
Other items, net	27	(24)	(14)
Net cash used in financing activities	(454)	(888)	(1,321)
Effect of exchange rate changes on cash and cash equivalents	(10)	1	(12)
Net change in cash and cash equivalents	289	55	34
Cash and cash equivalents at beginning of period	548	493	459
Cash and cash equivalents at end of period	$ 837	$ 548	$ 493

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2024
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 and judgments. 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. See Note 7, "Payables and Other Current Liabilities". Recently Adopted Accounting Standards Accounting Standards Update ("ASU") 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions : On January 1, 2024, Eastman adopted this update, which states that when measuring the fair value of an asset or a liability, a reporting entity should consider the characteristics of the asset or liability, including restrictions on the sale of the asset or liability, if a market participant also would take those characteristics into account. Key to that determination is the unit of account for the asset or liability being measured at fair value. The adoption did not have a significant impact on the Company's financial statements and related disclosures. ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures : For the year-ended 2024, Eastman adopted this update, which requires enhanced disclosures regarding significant segment expenses and other segment items for public entities on both an annual and interim basis. Specifically, the update mandates that entities provide, during interim periods, all disclosures related to a reportable segment's profit or loss and assets that were previously required only on an annual basis. Additionally, this guidance necessitates the disclosure of the title and position of the Chief Operating Decision Maker ("CODM"). The new guidance does not modify how a public entity identifies its operating segments, aggregates them, or applies the quantitative thresholds to determine its reportable segments. This update is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years starting after December 15, 2024. The required disclosures did not have a significant impact on the Company's financial position, results of operations, or cash flows. The required disclosures were applied retrospectively and are included in Note 20, "Segment and Regional Sales Information". Accounting Standards Issued But Not Adopted as of December 31, 2024 ASU 2023-05 Business Combination - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement : The Financial Accounting Standards Board ("FASB") issued this update in August 2023, which states that a joint venture must initially measure all contributions received upon its formation at fair value, largely consistent with Topic 805, Business Combinations. The guidance is intended to reduce diversity in practice and provide users of joint venture financial statements with more decision-useful information. This ASU should be applied prospectively and is effective for all newly formed joint venture entities with a formation date on or after January 1, 2025. Early adoption is permitted, and joint ventures formed prior to the adoption date may elect to apply the new guidance retrospectively back to their original formation date. Management will apply this update to any newly formed joint venture entities prospectively. ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures : The FASB issued this update in December 2023, which modifies income tax disclosure requirements. The updated guidance mandates entities to provide more detailed information including specific categories in the income tax rate reconciliation, and the breakdown of income or loss from continuing operations before income tax expense or benefit, for both domestic and foreign. Additionally, entities must disclose income tax expense or benefit from continuing operations, categorized by federal, state, and foreign taxes. The guidance further requires disclosure of income tax payments to various jurisdictions. This ASU is effective for fiscal periods beginning after December 15, 2024, and early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's financial statements and related disclosures. ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses: The FASB issued this update in November 2024, which requires public companies to provide additional disclosure of certain income statement expense line items. This guidance is intended to improve transparency around the nature of expenses and their impact on financial performance. The ASU is effective for fiscal periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027. Early adoption is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's financial statements and 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 $15 million and $29 million as of December 31, 2024 and 2023, 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 $92 million and $80 million as of December 31, 2024 and 2023, 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, 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, Restructuring, and Other 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 $15 million and $17 million as of December 31, 2024 and 2023, 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. For additional information, see Note 4, "Properties and Accumulated Depreciation" and Note 16, "Asset Impairments, Restructuring, and Other Charges, Net". 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 3 to 33 years 3 to 5 years 5 to 10 years 5 to 20 years 20 to 33 years 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 may use a qualitative analysis or a quantitative analysis in testing the carrying value of goodwill of each reporting unit for impairment. When the quantitative analysis is used, the Company uses an income approach, specifically a discounted cash flow model. 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, estimated 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 may use a qualitative analysis or a quantitative analysis in testing the carrying value of indefinite-lived intangible assets for impairment. When the quantitative analysis is used, the Company uses an income approach, specifically the relief from royalty method. 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: financing 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 accounted for 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. For additional information, see Note 14, "Legal Matters". Working Capital Management and Off Balance Sheet Arrangements The Company engages in off-balance sheet, uncommitted accounts receivable factoring programs as a routine part of its ordinary business operations. Through these programs, entire invoices may be sold to third-party financial institutions, the vast majority of which are without recourse. 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 programs, 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 programs 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 2024 and 2023 were $2.7 billion and $2.8 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. Under a supplier finance program, the Company's suppliers may voluntarily 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. No fees are paid by Eastman for the supplier finance program or services fees. Eastman or the financial institution may terminate the program at any time with immediate effect upon 90 days' notice. Confirmed obligations in the supplier finance program of $ 56 million 69 million (Dollars in millions) Confirmed obligations Confirmed obligations outstanding at December 31, 2023 $ 69 Invoices confirmed during the year 418 Confirmed invoices paid during the year (431) Confirmed obligations outstanding at December 31, 2024 $ 56 Government Grants In the absence of explicit GAAP guidance on contributions received from government agencies, the Company applied by analogy the recognition and measurement guidance under International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance. The Company recognizes grants once it is probable that both of the following conditions will be met: (1) the Company is eligible to receive the grant, and (2) the Company is able to comply with the relevant conditions of the grant. Government grants whose primary condition is the purchase, construction, or acquisition of a long-lived asset are considered asset-based grants and are recognized as a reduction to such asset's cost basis, which reduces future depreciation expense. Proceeds received from asset-based grants are presented as cash inflows from investing activities on the Consolidated Statements of Cash Flows. In 2024, the Company entered into a Cooperative Agreement ("the DOE grant") with the United States Department of Energy's ("DOE") Office of Clean Energy Demonstrations ("OCED") whereby certain costs incurred by the Company are reimbursed by the DOE. During the year ended December 31, 2024, pursuant to the DOE grant, the Company requested $11 million in reimbursements from the DOE, of which $9 million has been received by the Company during fourth quarter 2024. The funds received reduced the carrying amount of certain fixed assets associated with the Company's Polyethylene Terephthalate Recycling Decarbonization Project in Longview, Texas, which were included in properties and equipment at December 31, 2024. The reduced carrying amount of the impacted assets is recognized in profit or loss over the life of the depreciable assets through reduced depreciation expense.

DIVESTITURES

DIVESTITURES	12 Months Ended
	Dec. 31, 2024
Divestitures [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	DIVESTITURES Texas City Divestiture On December 1, 2023, the Company completed the sale of its Texas City operations, which was reported in the Chemical Intermediates ("CI") segment ("Texas City Operations"). The sale excluded the plasticizer operations. The Company provided certain transition and post-closing services on agreed terms that were completed in 2024. The business 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 post-closing adjustments, was $498 million. The divestiture resulted in a $323 million gain. The major classes of divested assets and liabilities as of the date of the divestiture were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 12 Inventories 7 Other assets 17 Properties, net of accumulated depreciation 103 Goodwill 67 Intangible assets, net of accumulated amortization 3 Assets divested 209 Liabilities divested Payables and other current liabilities 10 Other liabilities 24 Liabilities divested 34 Disposal group, net $ 175 Adhesives Resins Divestiture On April 1, 2022, the Company and certain of its subsidiaries completed the sale of its adhesives resins business, which included hydrocarbon resins (including Eastman Impera™ tire resins), pure monomer resins, polyolefin polymers, rosins and dispersions, and oleochemical and fatty-acid based resins product lines ("adhesives resins"), of its Additives & Functional Products ("AFP") segment. The Company provided certain business transition and post-closing services to the buyer on agreed terms, which were completed in 2022. The business was not reported as a discontinued operation because the sale did not have a major effect on the Company's operations and financial results. Included in the adhesives resins divestiture was the 50 percent interest in a joint venture that has a manufacturing facility in Nanjing, China, which produces Eastotac™ hydrocarbon tackifying resins for pressure-sensitive adhesives, caulks, and sealants. The total consideration, after post-closing adjustments, was $957 million. The divestiture resulted in a $1 million loss (including cumulative translation adjustment liquidation of $10 million and certain costs to sell of $ 13 million The major classes of divested assets and liabilities as of the date of the divestiture were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 129 Inventories 163 Other assets 21 Properties, net of accumulated depreciation 303 Goodwill 399 Intangible assets, net of accumulated amortization 14 Assets divested 1,029 Liabilities divested Payables and other liabilities 83 Deferred tax liability 7 Other liabilities 4 Liabilities divested 94 Disposal group, net $ 935

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES December 31, (Dollars in millions) 2024 2023 Finished goods $ 1,321 $ 1,193 Work in process 305 293 Raw materials and supplies 737 618 Total inventories at FIFO or average cost 2,363 2,104 Less: LIFO reserve 375 421 Total inventories $ 1,988 $ 1,683 Inventories valued on the LIFO method were approximately 50 percent of total inventories at both December 31, 2024 and 2023.

PROPERTIES AND ACCUMULATED DEPR

PROPERTIES AND ACCUMULATED DEPRECIATION	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTIES AND ACCUMULATED DEPRECIATION	PROPERTIES AND ACCUMULATED DEPRECIATION December 31, (Dollars in millions) 2024 2023 Properties Land $ 111 $ 114 Buildings 1,531 1,482 Machinery and equipment 11,566 10,750 Construction in progress 777 1,228 Properties and equipment at cost $ 13,985 $ 13,574 Less: Accumulated depreciation 8,370 8,026 Net properties $ 5,615 $ 5,548 Depreciation expense was $419 million, $405 million, and $384 million for 2024, 2023, and 2022, respectively. Cumulative construction-period interest of $117 million and $100 million, reduced by accumulated depreciation of $51 million and $46 million, is included in net properties at December 31, 2024 and 2023, respectively. Eastman capitalized $17 million, $18 million, and $9 million of interest in 2024, 2023, and 2022, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2024
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 2024 and 2023. (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Other Total Balance at December 31, 2022 $ 1,296 $ 1,601 $ 757 $ 10 $ 3,664 Adjustments to net goodwill resulting from reorganization (1) — 569 (569) — — Acquisition 34 — — — 34 Divestiture — — (67) — (67) Currency translation and other adjustments — 12 3 — 15 Balance at December 31, 2023 $ 1,330 $ 2,182 $ 124 $ 10 $ 3,646 Acquisition (2) 4 — — — 4 Currency translation and other adjustments (3) (10) (5) — (18) Balance at December 31, 2024 $ 1,331 $ 2,172 $ 119 $ 10 $ 3,632 (1) The amount was determined using the relative fair value approach. Goodwill impacted by the product moves announced in first quarter 2023 was assessed for impairment at the time of the reorganization. (2) Measurement period adjustments related to prior year acquisition. 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, 2024 and 2023. The carrying amounts of intangible assets follow: December 31, 2024 December 31, 2023 (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 10 - 25 $ 1,141 $ 649 $ 492 $ 1,149 $ 592 $ 557 Technology 10 - 20 519 378 141 527 356 171 Other 16 - 37 86 36 50 87 34 53 Indefinite-lived intangible assets: Tradenames 349 — 349 350 — 350 Other — — — 7 — 7 Total identified intangible assets $ 2,095 $ 1,063 $ 1,032 $ 2,120 $ 982 $ 1,138 Amortization expense of definite-lived intangible assets was $82 million, $86 million, and $87 million for 2024, 2023, and 2022, respectively. Estimated amortization expense for future periods is $80 million in 2025, $77 million in 2026, $70 million in 2027, $66 million in 2028, and $61 million in 2029.

EQUITY INVESTMENTS

EQUITY INVESTMENTS	12 Months Ended
	Dec. 31, 2024
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. As of December 31, 2024 and 2023, these include a joint venture with a 50 percent interest for the manufacture of compounded cellulose diacetate ("CDA") in Shenzhen, China. CDA is a bio-derived material, which is used in various injection molded applications, including but not limited to ophthalmic frames, tool handles, and other end-use products. The Company owns a 45 percent interest in a joint venture with China National Tobacco Corporation that manufactures acetate tow in Hefei, China. These joint ventures also include a 40 percent interest in a joint venture facility in Kingsport, Tennessee that manufactures acetylated wood. At December 31, 2024 and 2023, the Company's total equity investments were $114 million and $106 million, respectively, included in "Other noncurrent assets" in the Consolidated Statements of Financial Position.

PAYABLES AND OTHER CURRENT LIAB

PAYABLES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2024
Payables and Accruals [Abstract]
PAYABLES AND OTHER CURRENT LIABILITIES	PAYABLES AND OTHER CURRENT LIABILITIES December 31, (Dollars in millions) 2024 2023 Trade creditors $ 1,309 $ 1,170 Accrued payrolls, vacation, and variable-incentive compensation 231 222 Accrued taxes 290 192 Other 428 451 Total payables and other current liabilities $ 2,258 $ 2,035 The "Other" above consists primarily of accruals for dividends payable to shareholders, post-employment obligations, interest payable, the current portion of operating lease liabilities, environmental reserves, and miscellaneous accruals.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2024
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) 2024 2023 2022 Earnings before income taxes United States $ 147 $ 357 $ 205 Outside the United States 931 730 772 Total $ 1,078 $ 1,087 $ 977 Provision for income taxes United States Federal Current $ 36 $ 133 $ 179 Deferred (80) (39) (76) Outside the United States Current 176 153 105 Deferred 41 (35) (10) State and other Current 10 7 33 Deferred (13) (28) (50) Total $ 170 $ 191 $ 181 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) 2024 2023 2022 Cumulative translation adjustment $ 19 $ 11 $ — Defined benefit pension and other postretirement benefit plans (3) (6) (7) Derivatives and hedging 11 (9) (1) Total $ 27 $ (4) $ (8) Total income tax expense (benefit) included in the consolidated financial statements was composed of the following: For years ended December 31, (Dollars in millions) 2024 2023 2022 Earnings before income taxes $ 170 $ 191 $ 181 Other comprehensive income 27 (4) (8) Total $ 197 $ 187 $ 173 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) 2024 2023 2022 Amount computed using the statutory rate $ 226 $ 228 $ 205 State income taxes, net (21) (26) (27) Foreign rate variance (31) (78) (16) Change in reserves for tax contingencies 40 105 27 General business credits (64) (81) (44) U.S. tax on foreign earnings, net of credits (5) 22 (17) Divestitures 7 14 37 Other 18 7 16 Provision for income taxes $ 170 $ 191 $ 181 Effective income tax rate 16 % 18 % 19 % The 2024 provision for income taxes includes decreases related to general business credits and foreign rate variance due to the Company's mix of earnings, offset by increases related to changes in reserves for tax contingencies. The 2023 provision for income taxes includes an increase related to changes in reserves for tax contingencies, a decrease related to general business credits, and a decrease related to the foreign rate variance due to the Company's mix of earnings. The 2022 provision for income taxes includes decreases related to general business credits and the release of a state valuation allowance, offset by the impacts of the business divestitures. The significant components of deferred tax assets and liabilities follow: December 31, (Dollars in millions) 2024 2023 Deferred tax assets Post-employment obligations $ 132 $ 158 Net operating loss carryforwards 657 690 Tax credit carryforwards 313 268 Environmental contingencies 68 68 Capitalized research and development expenses 421 322 Other 198 264 Total deferred tax assets 1,789 1,770 Less: Valuation allowance 686 183 Deferred tax assets less valuation allowance $ 1,103 $ 1,587 Deferred tax liabilities Property, plant, and equipment $ (961) $ (952) Intangible assets (251) (270) Investments — (516) Deferred gain (166) (160) Other (149) (134) Total deferred tax liabilities $ (1,527) $ (2,032) Net deferred tax liabilities $ (424) $ (445) As recorded in the Consolidated Statements of Financial Position: Other noncurrent assets $ 109 $ 156 Deferred income tax liabilities (533) (601) Net deferred tax liabilities $ (424) $ (445) At December 31, 2024, foreign net operating loss carryforwards totaled $2.4 billion. Of this amount, $800 million will expire in 1 to 20 years and $1.6 billion of the carryforwards have no expiration date. In 2024, the Company reassessed the likelihood of certain foreign net operating losses being recaptured, that were previously maintained as a deferred tax liability. These net operating losses are not realizable; therefore, a valuation allowance was recorded to offset the elimination of the deferred tax liability. A valuation allowance of approximately $551 million has been provided against foreign net operating loss carryforwards and other foreign deferred income tax balances. At December 31, 2024, there were no federal net operating loss carryforwards available to offset future taxable income. At December 31, 2024, foreign tax credit carryforwards of approximately $112 million were available to reduce possible future U.S. income taxes, which expire from 2028 to 2034. A partial valuation allowance of $103 million has been established for foreign tax credit carryforwards as of December 31, 2024. A partial valuation allowance of $29 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. 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, 2024, unremitted earnings of subsidiaries outside the U.S. totaled $4.0 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. Amounts due to and from tax authorities as recorded in the Consolidated Statements of Financial Position: December 31, (Dollars in millions) 2024 2023 Miscellaneous receivables $ 73 $ 62 Payables and other current liabilities $ 229 $ 133 Other long-term liabilities 302 287 Total income taxes payable $ 531 $ 420 A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: (Dollars in millions) 2024 2023 2022 Balance at January 1 $ 320 $ 235 $ 200 Adjustments based on tax positions related to current year 27 33 11 Adjustments based on tax positions related to prior years 3 68 24 Lapse of statute of limitations (6) (9) — Settlements (23) (7) — Balance at December 31 (1) $ 321 $ 320 $ 235 (1) All of the unrecognized tax benefits as of December 31, 2024, 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) 2024 2023 2022 Balance at January 1 $ 39 $ 22 $ 13 Expense for interest, net of tax 18 17 9 Income for interest, net of tax (2) — — Balance at December 31 $ 55 $ 39 $ 22 Accrued penalties related to unrecognized tax positions were immaterial as of December 31, 2024, 2023, and 2022. 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 foreign, 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. 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 $150 million.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS December 31, (Dollars in millions) 2024 2023 Borrowings consisted of: 7.25% debentures due January 2024 $ — $ 198 7.625% debentures due June 2024 — 43 3.80% notes due March 2025 450 696 1.875% notes due November 2026 (1) 518 550 7.60% debentures due February 2027 196 196 4.5% notes due December 2028 496 495 5.0% notes due August 2029 495 — 5.75% notes due March 2033 (2) 496 496 5.625% notes due February 2034 743 — 4.8% notes due September 2042 495 495 4.65% notes due October 2044 878 878 2024 Term Loan — 300 2027 Term Loan 250 499 Commercial paper and short-term borrowings — — Total borrowings 5,017 4,846 Less: Borrowings due within one year 450 541 Long-term borrowings $ 4,567 $ 4,305 (1) The carrying value of the euro-denominated 1.875% notes due November 2026 fluctuates with changes in the euro to U.S. dollar 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. (2) Net proceeds from the bond issuance have been used to finance or refinance existing and future eligible green investment initiatives which contribute to Eastman's environmental sustainability strategy (a green bond). In 2024, the Company issued $750 million aggregate principal amount of 5.625% notes due February 2034 (the "2034 Notes"). Proceeds from the sale of the 2034 Notes, net of original issue discounts and issuance costs, were $742 million. The Company also issued $500 million aggregate principal amount of 5.0% notes due August 2029 (the "2029 Notes"). Proceeds from the sale of the 2029 Notes, net of original issue discount and issuance costs, were $495 million. The Company repaid the $198 million 7.25% debentures due January 2024 and the $43 million 7.625% debentures due June 2024. There were no debt extinguishment costs associated with these repayments. The Company also redeemed $250 million aggregate principal amount of the 3.80% notes due March 2025 (the "2025 Notes"). Redemption of the 2025 Notes resulted in an immaterial gain on extinguishment of debt. All proceeds from the issued notes and the redemption of the debentures are reported under financing activities on the Consolidated Statements of Cash Flows. Credit Facility, Term Loans, and Commercial Paper Borrowings The Company has access to a $1.50 billion revolving credit agreement (the "Credit Facility"). In February 2024, the Credit Facility was amended to extend the maturity to February 2029. All other material terms of the Credit Facility remain unchanged. 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 includes sustainability-linked pricing terms, provides available liquidity for general corporate purposes, and supports commercial paper borrowings. Commercial paper borrowings are classified as short-term. At December 31, 2024 and 2023, the Company had no outstanding borrowings under the Credit Facility and no commercial paper borrowings. In 2024, the Company repaid the $300 million delayed draw two-year term loan (the "2024 Term Loan") and $250 million of the $500 million five-year term loan (the "2027 Term Loan"). There were no extinguishment costs associated with repayments of either term loan. The outstanding balance on the 2027 Term Loan was $250 million at December 31, 2024 and $499 million at December 31, 2023, with variable interest rates of 5.58% and 6.58%, respectively. The 2027 Term Loan is subject to interest at a spread above quoted market rates. The Credit Facility and the 2027 Term Loan contain 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, 2024 and 2023. Fair Value of Borrowings Eastman has classified its total borrowings at December 31, 2024 and 2023 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 under the Term Loan equals the carrying value and is classified as Level 2. At December 31, 2024 and 2023, the fair value of total borrowings was $4.9 billion and $4.7 billion, respectively. The Company had no borrowings classified as Level 1 or Level 3 as of December 31, 2024 and 2023.

DERIVATIVE AND NON-DERIVATIVE F

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2024
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 contracts to hedge certain firm commitments denominated in foreign currencies. In fourth quarter 2024, the Company de-designated and monetized certain forward cash flow hedges. The resulting unrealized gain of $13 million was recorded in AOCI and will be primarily recognized in earnings in 2025 as the underlying forecasted transactions impact earnings. In fourth quarter 2022, the Company de-designated and monetized certain forward cash flow hedges. The resulting unrealized gain of $27 million was recorded in AOCI and was primarily recognized in earnings in 2023 as the underlying forecasted transactions impacted earnings. 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 2022, the Company settled the notional amount of $75 million associated with the 2022 forward starting interest rate swap, resulting in a cash gain of $13 million which is included as part of operating activities in the Consolidated Statements of Cash Flows. The recognized gain from cash flow hedges of $1 million is included within "Net interest expense" on the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings and the unrecognized gain of $12 million from cash flow hedges is included in AOCI on the Consolidated Statements of Financial Position. 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 "Short-term borrowings" or "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. In third quarter 2024, the Company settled $75 million notional amount designated as an interest rate swap on the 3.80% notes due March 2025, resulting in an immaterial cash loss which is included as part of operating activities in the Consolidated Statements of Cash Flows. 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", "Other noncurrent assets", "Payables and other current liabilities", or "Other current assets" on the Consolidated Statements of Financial Position. Cash flows from excluded components are classified as operating activities in the Consolidated Statements of Cash Flows. Eastman enters into fixed-to-fixed cross-currency swaps and designates these swaps to hedge a portion of its net investment in a non-U.S. dollar functional currency denominated subsidiary against foreign currency fluctuations. These contracts involve the exchange of fixed U.S. dollars with fixed foreign currency interest payments periodically over the life of the contracts and an exchange of the notional amounts at maturity. In 2024, Eastman entered into fixed-to-fixed cross-currency swaps of $50 million (€46 million) maturing December 2028, $200 million (€184 million) maturing September 2029, and $250 million (€230 million) maturing February 2034. Also in 2024, in conjunction with the repayment of the 7.25% debentures due January 2024, the Company terminated fixed-to-fixed cross-currency swaps of $190 million (€165 million) maturing January 2024. The termination of the cross-currency swap resulted in a $9 million gain recognized in CTA. Additionally, in conjunction with the partial repayment of the 3.80% notes due March 2025, the Company terminated a fixed-to-fixed cross-currency swap of $120 million (€104 million) maturing in March 2025. The termination of this cross-currency swap resulted in a $7 million gain recognized in CTA. The related cash flows were classified as investing activities in the Consolidated Statements of Cash Flows. In 2023, Eastman entered into fixed-to-fixed cross-currency swaps of $300 million (€283 million) maturing March 2033, $50 million (¥6.7 billion) maturing March 2025, $375 million (€340 million) maturing March 2025, and $125 million (€113 million) maturing December 2028. Additionally, Eastman voluntarily terminated and reentered into fixed-to-fixed cross-currency swaps of $375 million (€340 million terminated; €351 million reentered) maturing March 2025, $305 million (€265 million terminated; €285 million reentered) maturing December 2028, and $50 million (¥6.7 billion terminated; ¥7.4 billion reentered) maturing March 2025. The termination of cross-currency swaps in 2023 resulted in a $34 million gain recognized in CTA. The related cash flows were classified as investing activities in the Consolidated Statements of Cash Flows. In 2022, the Company terminated fixed-to-fixed cross-currency swaps designated to hedge a portion of its net investment in a euro functional currency denominated subsidiary against foreign currency fluctuations. The notional amount terminated was €266 million ($320 million) which was scheduled to mature in August 2022. The termination resulted in a $40 million gain recognized in CTA. The related cash flows were classified as investing activities in the Consolidated Statements of Cash Flows. Summary of Financial Position and Financial Performance of Hedging Instruments The following table presents the notional amounts outstanding at December 31, 2024 and 2023 associated with Eastman's hedging programs. Notional Outstanding December 31, 2024 December 31, 2023 Derivatives designated as cash flow hedges: Foreign Exchange Forward and Option Contracts (in millions) EUR/USD (in EUR) €428 €405 Commodity Forward and Collar Contracts Energy (in million british thermal units) 10 11 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swaps (in millions) — $75 Derivatives designated as net investment hedges: Cross-currency interest rate swaps (in millions) EUR/USD (in EUR) €1,543 €1,354 JPY/USD (in JPY) ¥7,385 ¥7,385 Non-derivatives designated as net investment hedges: Foreign Currency Net Investment Hedges (in millions) EUR/USD (in EUR) €499 €498 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 compares a subset of its valuations against valuations received from the counterparties 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, 2024 or December 31, 2023. 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 related to these counterparties during the years ended December 31, 2024 or 2023. 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, 2024 and 2023. The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis (Dollars in millions) Derivative Type Statements of Financial December 31, 2024 Level 2 December 31, 2023 Level 2 Derivatives designated as cash flow hedges: Foreign exchange contracts Other current assets $ 6 $ — Foreign exchange contracts Other noncurrent assets 3 — Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Other current assets — 1 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other current assets 19 8 Cross-currency interest rate swaps Other noncurrent assets 69 18 Total Derivative Assets $ 97 $ 27 Derivatives designated as cash flow hedges: Commodity contracts Payables and other current liabilities $ 4 $ 19 Foreign exchange contracts Payables and other current liabilities — 8 Foreign exchange contracts Other long-term liabilities — 2 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Long-term borrowings — 3 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Payables and other current liabilities 4 — Cross-currency interest rate swaps Other long-term liabilities 54 61 Total Derivative Liabilities $ 62 $ 93 Total Net Derivative Assets (Liabilities) $ 35 $ (66) 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 $518 million and $550 million associated with non-derivative instruments designated as foreign currency net investment hedges as of December 31, 2024 and 2023, 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, 2024 and 2023, 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 Line item in the Consolidated Statements of Financial Position in which the hedged item is included December 31, 2024 December 31, 2023 December 31, 2024 December 31, 2023 Long-term borrowings $ — $ 72 $ — $ (3) 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, 2024, 2023, and 2022: (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 2024 2023 2022 2024 2023 2022 Derivatives in cash flow hedging relationships: Commodity contracts $ 11 $ (14) $ (11) $ (25) $ (10) $ 36 Foreign exchange contracts 20 (14) (2) 8 12 45 Forward starting interest rate and treasury lock swap contracts 2 2 10 (3) (3) (6) Non-derivatives in net investment hedging relationships (pre-tax): Net investment hedges 33 (30) 85 — — — Derivatives in net investment hedging relationships (pre-tax): Cross-currency interest rate swaps 107 (32) 63 — — — Cross-currency interest rate swaps excluded component (26) (42) (1) — — — 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 2024, 2023, and 2022. Location and Amount of Gain or (Loss) Recognized in Earnings on Fair Value and Cash Flow Hedging Relationships Twelve Months 2024 2023 2022 (Dollars in millions) Sales Cost of Sales Net interest expense 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 $ 9,382 $ 7,092 $ 200 $ 9,210 $ 7,149 $ 215 $ 10,580 $ 8,443 $ 182 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 4 3 2 Derivatives designated as hedging instruments (4) (3) (2) 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 (3) (3) (6) Commodity Contracts: Amount reclassified from AOCI into earnings (25) (10) 36 Foreign Exchange Contracts: Amount reclassified from AOCI into earnings 8 12 45 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 a net gain of $1 million in 2024, a net loss of $5 million in 2023, and net loss of $11 million in 2022 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 gains of $154 million at December 31, 2024 and losses of $4 million at December 31, 2023. The change in AOCI in 2024 compared to 2023 are primarily as a result of a decrease in foreign currency exchange rates, particularly the euro. If realized, approximately $10 million in pre-tax gains will be reclassified into earnings during the next 12 months, including foreign exchange contracts prospectively dedesignated and monetized in 2024.

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2024
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 2025 to the EIP/ESOP for substantially all U.S. employees equal to 5 percent of their eligible compensation for the 2024 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 1,865,375; 1,899,512; and 1,871,624 shares as of December 31, 2024, 2023, and 2022, 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 $81 million, $79 million, and $81 million for 2024, 2023, and 2022, 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. Company funding is also provided for eligible Medicare retirees hired prior to January 1, 2007 with a health reimbursement arrangement. Certain of the Company's non-U.S. operations have supplemental health benefit plans for retirees, the cost of which is not significant to the Company. Below is a summary balance sheet of the change in benefit obligation and plan assets during 2024 and 2023, the funded status of the plans and amounts recognized in the Consolidated Statements of Financial Position. Summary of Changes Pension Plans Postretirement Benefit Plans 2024 2023 2024 2023 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. Change in projected benefit obligation: Benefit obligation, beginning of year $ 1,468 $ 661 $ 1,471 $ 602 $ 480 $ 509 Service cost 21 9 23 7 $ — — Interest cost 73 24 77 26 $ 24 26 Actuarial loss (gain) (29) (55) 54 36 $ (17) (11) Settlement — — — (11) $ — — Plan participants' contributions — 1 — 1 $ 2 2 Effect of currency exchange — (25) — 27 $ — — Benefits paid (148) (23) (157) (27) (43) (46) Benefit obligation, end of year $ 1,385 $ 592 $ 1,468 $ 661 $ 446 $ 480 Change in plan assets: Fair value of plan assets, beginning of year $ 1,348 $ 639 $ 1,405 $ 589 $ 104 $ 106 Actual return on plan assets 62 16 93 40 $ 3 12 Effect of currency exchange — (26) — 27 $ — — Company contributions 4 17 7 20 $ 35 35 Reserve for third party contributions — — — — $ — (5) Plan participants' contributions — 1 — 1 $ 2 2 Benefits paid (148) (23) (157) (27) $ (43) (46) Settlements — — — (11) — — Fair value of plan assets, end of year $ 1,266 $ 624 $ 1,348 $ 639 $ 101 $ 104 Funded status at end of year $ (119) $ 32 $ (120) $ (22) $ (345) $ (376) Amounts recognized in the Consolidated Statements of Financial Position consist of: Other noncurrent assets $ — $ 58 $ — $ 18 $ 57 $ 56 Current liabilities (4) — (3) — (36) (36) Post-employment obligations (115) (26) (117) (40) (366) (396) Net amount recognized, end of year $ (119) $ 32 $ (120) $ (22) $ (345) $ (376) Accumulated benefit obligation $ 1,324 $ 569 $ 1,404 $ 635 Amounts recognized in accumulated other comprehensive income consist of: Prior service (credit) cost $ — $ (5) $ — $ (6) $ — $ (10) Actuarial gains in the projected benefit obligations for 2024 were primarily due to higher discount rates. Actuarial losses in the projected benefit obligations for the pension plans in 2023 were primarily due to lower discount rates. Actuarial gains in benefit obligations for the postretirement benefit plans in 2023 were primarily due to changes in actuarial assumptions partially offset by lower discount rates. Information for pension plans with projected benefit obligations in excess of plan assets: (Dollars in millions) 2024 2023 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation $ 1,385 $ 79 $ 1,468 $ 434 Fair value of plan assets 1,266 53 1,348 394 Information for pension plans with accumulated benefit obligations in excess of plan assets: (Dollars in millions) 2024 2023 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation $ 1,324 $ 55 $ 1,404 $ 408 Fair value of plan assets 1,266 40 1,348 385 Postretirement benefit plans with accumulated benefit obligations in excess of plan assets are $402 million and $432 million at December 31, 2024 and 2023, respectively. The plans have no assets. Summary of Benefit Costs and Other Amounts Recognized in Other Comprehensive Income Pension Plans Postretirement Benefit Plans 2024 2023 2022 2024 2023 2022 (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 $ 21 $ 9 $ 23 $ 7 $ 25 $ 11 $ — $ — $ — Interest cost 73 24 77 26 45 14 24 26 14 Expected return on plan assets (95) (28) (88) (22) (128) (31) (5) (4) (4) Amortization of: Prior service (credit) cost — (1) — — 1 — (10) (27) (31) Mark-to-market pension and other postretirement benefits loss (gain), net (1) 4 (43) 49 18 112 10 (15) (14) (103) Net periodic benefit (credit) cost $ 3 $ (39) $ 61 $ 29 $ 55 $ 4 $ (6) $ (19) $ (124) Other changes in plan assets and benefit obligations recognized in other comprehensive income: Curtailment gain $ — $ — $ — $ — $ — $ (4) $ — $ — $ — Amortization of: Prior service (credit) cost — (1) — — 1 — (10) (27) (31) Total $ — $ (1) $ — $ — $ 1 $ (4) $ (10) $ (27) $ (31) (1) Includes a curtailment in 2022 triggered by the sale of the adhesives resins business which is included in "Other components of post-employment (benefit) cost, net" on the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. In 2022, subsequent to the adhesives resins divestiture, the Company retained pension liabilities of certain plan participants. As such, the status of those participants changed in a Non-U.S. pension plan which triggered a curtailment and an interim MTM remeasurement of the impacted Non-U.S. pension plan's assets and liabilities. A curtailment gain of $7 million, including $3 million reduction in the pension benefit obligation and $4 million of prior service credits recognized immediately, and a MTM gain of $3 million were recognized in 2022. Settlements are triggered in a plan when distributions exceed the sum of service cost and interest cost of the respective plan. Lump sum payments from a U.S. pension plan resulted in a plan settlement in 2022. The settlement was not material. However, the settlement triggered an interim remeasurement of the impacted U.S. pension plan's assets and liabilities and, as such, the Company recognized a MTM loss of $7 million in 2022. 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 2024 2023 2022 2024 2023 2022 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 5.64 % 4.40 % 5.22 % 3.83 % 5.58 % 4.27 % 5.60 % 5.21 % 5.55 % Interest crediting rate 5.44 % N/A 5.46 % N/A 5.48 % N/A N/A N/A N/A Rate of compensation increase 3.00 % 3.04 % 3.00 % 3.04 % 3.00 % 3.04 % N/A N/A N/A Health care cost trend Initial 6.25 % 6.50 % 6.00 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2030 2030 2030 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 5.22 % 3.83 % 5.58 % 4.27 % 2.88 % 1.57 % 5.21 % 5.55 % 2.83 % Discount rate for service cost 5.22 % 3.38 % 5.59 % 3.95 % 2.95 % 1.31 % N/A N/A N/A Discount rate for interest cost 5.15 % 3.83 % 5.46 % 4.27 % 2.46 % 1.57 % 5.16 % 5.43 % 2.35 % Expected return on assets 7.50 % 4.74 % 6.62 % 3.86 % 7.07 % 3.81 % 4.50 % 3.50 % 3.50 % Rate of compensation increase 3.00 % 3.04 % 3.00 % 3.04 % 3.00 % 3.00 % N/A N/A N/A Interest crediting rate 5.46 % N/A 5.48 % N/A 5.50 % N/A N/A N/A N/A Health care cost trend Initial 6.50 % 6.00 % 6.00 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2030 2030 2026 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 both December 31, 2024 and 2023 was $1.3 billion, while the fair value of plan assets at December 31, 2024 and 2023 for non-U.S. pension plans was $624 million and $639 million, respectively. At both December 31, 2024 and 2023, the expected weighted-average long-term rate of return on U.S. pension plans assets was 7.50 percent. The expected weighted-average long-term rate of return on non-U.S. pension plan assets was 5.01 percent and 4.74 percent at December 31, 2024 and 2023, 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, 2024 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) $ 18 $ 40 $ 18 $ 40 $ — $ — $ — $ — Public Equity - United States (2) 6 — 6 — — — — — Other Investments (3) — 49 — — — — — 49 Total Assets at Fair Value $ 24 $ 89 $ 24 $ 40 $ — $ — $ — $ 49 Investments Measured at Net Asset Value (4) 1,242 535 Total Assets $ 1,266 $ 624 (Dollars in millions) Fair Value Measurements at December 31, 2023 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) $ 25 $ 49 $ 25 $ 49 $ — $ — $ — $ — Public Equity - United States (2) 4 — 4 — — — — — Other Investments (3) — 51 — — — — — 51 Total Assets at Fair Value $ 29 $ 100 $ 29 $ 49 $ — $ — $ — $ 51 Investments Measured at Net Asset Value (4) 1,319 539 Total Assets $ 1,348 $ 639 (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 December 31, 2024 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Debt (1) : Fixed Income (U.S.) $ 64 $ — $ 64 $ — Fixed Income (Non-U.S.) 22 — 22 — Total $ 86 $ — $ 86 $ — (Dollars in millions) Fair Value Measurements at December 31, 2023 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 (2) $ 2 $ 2 $ — $ — Debt (1) : Fixed Income (U.S.) 65 — 65 — Fixed Income (Non-U.S.) 22 — 22 — Total $ 89 $ 2 $ 87 $ — (1) 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. (2) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts. 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, 2022 $ 45 Unrealized gains 5 Purchases, issuances, sales, and settlements 1 Balance at December 31, 2023 51 Unrealized gains (3) Purchases, issuances, sales, and settlements 1 Balance at December 31, 2024 $ 49 (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 2025 and the asset allocation at December 31, 2024 and 2023, by asset category. U.S. Pension Plans Non-U.S. Pension Plans Postretirement Benefit Plan 2025 Target Allocation Plan Assets at December 31, 2024 Plan Assets at December 31, 2023 2025 Target Allocation Plan Assets at Plan Assets at December 31, 2023 2025 Target Allocation Plan Assets at Plan Assets at December 31, 2023 Asset category Equity securities 41% 42% 40% 25% 23% 22% —% —% —% Debt securities 36% 37% 39% 57% 60% 62% 100% 100% 100% Real estate 8% 6% 6% 4% 4% 4% —% —% —% Other investments (1) 15% 15% 15% 14% 13% 12% —% —% —% 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 2024 or 2023. For 2025 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. Benefit payments are made using a combination of plan assets and cash payments. Most of the Company's pension plans have plan assets that predominately cover pension benefit obligations. 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. 2025 $ 142 $ 24 $ 44 2026 134 25 43 2027 132 29 43 2028 130 30 42 2029 133 32 41 2030-2034 607 176 184

LEASES AND OTHER COMMITMENTS LE

LEASES AND OTHER COMMITMENTS LEASES AND OTHER COMMITMENTS	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Commitments Disclosure [Text Block]	LEASES AND OTHER COMMITMENTS Leases There are two types of leases: financing 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, 2024 and 2023, right-to-use assets for operating leases of $ 164 million 180 million As of December 31, 2024, reconciliation of lease payments and operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2025 $ 49 2026 38 2027 26 2028 16 2029 8 2030 and beyond 21 Total lease payments 158 Less: amounts of lease payments representing interest 13 Present value of future lease payments 145 Less: current obligations under leases 49 Long-term lease obligations $ 96 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 first quarter 2025. 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) 2024 2023 2022 Lease costs: Operating lease costs $ 83 $ 86 $ 67 Short-term lease costs 31 23 45 Sublease income (8) (4) (13) Total $ 106 $ 105 $ 99 December 31, (Dollars in millions) 2024 2023 2022 Other operating lease information: Cash paid for amounts included in the measurement of lease liabilities $ 82 $ 85 $ 67 Right-to-use assets obtained in exchange for new lease liabilities $ 32 $ 28 $ 69 Weighted-average remaining lease term, in years 6 6 6 Weighted-average discount rate 3.0 % 3.0 % 3.2 % 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 2025 $ 450 $ — $ 206 $ 228 $ 49 $ 275 $ 1,208 2026 518 — 202 209 38 71 1,038 2027 196 250 178 153 26 83 886 2028 496 — 169 127 16 81 889 2029 495 — 152 96 8 94 845 2030 and beyond 2,612 — 1,201 763 21 1,044 5,641 Total $ 4,767 $ 250 $ 2,108 $ 1,576 $ 158 $ 1,648 $ 10,507 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, 2024 totaling $1.6 billion over a period of approximately 25 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 "2030 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 "Environmental Costs" in Note 1, "Significant Accounting Policies", and see Note 13, "Environmental Matters and Asset Retirement Obligations", for more information regarding outstanding environmental matters and asset retirement obligations. Guarantees and claims also arise during the ordinary course of business from relationships with customers, suppliers, joint venture partners, and other parties when the Company undertakes an obligation to guarantee the performance of others if specified triggering events occur. Non-performance under a contract could trigger an obligation of the Company. The Company's current other guarantees include guarantees relating to intellectual property, third-party debt, and other indemnifications and have arisen through the normal course of business. The ultimate effect on future financial results is not subject to reasonable estimation because considerable uncertainty exists as to the final outcome of these claims, if they were to occur. These other guarantees have remaining terms up to 15 years with maximum potential future payments of approximately $160 million in the aggregate, with none of these guarantees being individually significant to the Company's operating results, financial position, or liquidity. Management's current expectation is that future payment or performance related to non-performance under other guarantees is remote. Eastman has letters of credit and surety bonds of approximately $90 million as of December 31, 2024 to support commitments made in the ordinary course of business. The Company does not expect that any claims against or draws on these instruments would have a material adverse effect on the Company.

ENVIRONMENTAL MATTERS

ENVIRONMENTAL MATTERS	12 Months Ended
	Dec. 31, 2024
Environmental Matters [Abstract]
ENVIRONMENTAL MATTERS	ENVIRONMENTAL MATTERS AND ASSET RETIREMENT OBLIGATIONS Certain Eastman manufacturing facilities generate hazardous and nonhazardous wastes, of which the treatment, storage, transportation, and disposal 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 financial statements and related disclosures 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. 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" on the Consolidated Statements of Financial Position as follows: (Dollars in millions) December 31, 2024 2023 Environmental contingencies, current $ 15 $ 10 Environmental contingencies, long-term 269 274 Total $ 284 $ 284 Environmental Remediation Estimated future environmental expenditures for undiscounted remediation costs ranged from $252 million to $495 million and from $252 million to $497 million at December 31, 2024 and 2023, respectively. The best estimate or minimum estimated future environmental expenditures of $252 million at both December 31, 2024 and 2023, are considered to be probable and reasonably estimable. 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, $131 million had been paid for costs at the Shared Sites as of December 31, 2024. As of December 31, 2024, an additional $206 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. Eastman has letters of credit of approximately $150 million to support certain environmental matters. The Company does not expect that any claims against or draws on these instruments would have a material adverse effect on the Company. The amounts charged to pre-tax earnings for environmental remediation and related charges are recognized in "Cost of sales" and "Other (income) charges, net" on the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. Changes in the reserves for environmental remediation liabilities during 2024 and 2023 are summarized below: (Dollars in millions) Environmental Remediation Liabilities Balance at December 31, 2022 $ 245 Changes in estimates recognized in earnings and other 19 Cash reductions (12) Balance at December 31, 2023 252 Changes in estimates recognized in earnings and other 13 Cash reductions (13) Balance at December 31, 2024 $ 252 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 primarily of 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 $32 million at both December 31, 2024 and December 31, 2023. Other Eastman's cash expenditures related to environmental protection and improvement were $307 million, $314 million, and $300 million in 2024, 2023, and 2022, 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 $70 million, $65 million, and $60 million in 2024, 2023, and 2022, 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 $53 million and $51 million at December 31, 2024 and December 31, 2023, respectively, and are included in "Other long-term liabilities" on the Consolidated Statements of Financial Position.

LEGAL MATTERS

LEGAL MATTERS	12 Months Ended
	Dec. 31, 2024
Legal Matters [Abstract]
Commitments and Contingencies Disclosure [Text Block]	LEGAL MATTERS 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. 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, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY A reconciliation of the changes in stockholders' equity for 2024, 2023, and 2022 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, 2021 $ 2 $ 2,187 $ 8,557 $ (182) $ (4,860) $ 5,704 $ 84 $ 5,788 Net Earnings — — 793 — — 793 3 796 Cash Dividends (1) — — (377) — — (377) — (377) Other Comprehensive (Loss) — — — (23) — (23) — (23) Share-Based Compensation Expense (2) — 69 — — — 69 — 69 Stock Option Exercises — 9 — — — 9 — 9 Other (3) — (20) — — — (20) (4) (24) Share Repurchase (4) — 70 — — (1,072) (1,002) — (1,002) Balance at December 31, 2022 $ 2 $ 2,315 $ 8,973 $ (205) $ (5,932) $ 5,153 $ 83 $ 5,236 Net Earnings — — 894 — — 894 2 896 Cash Dividends (1) — — (377) — — (377) — (377) Other Comprehensive Income — — — (114) — (114) — (114) Share-Based Compensation Expense (2) — 64 — — — 64 — 64 Stock Option Exercises — 3 — — — 3 — 3 Other (3) — (14) — — (1) (15) 2 (13) Share Repurchase — — — — (150) (150) — (150) Distributions to noncontrolling interest — — — — — — (15) (15) Balance at December 31, 2023 $ 2 $ 2,368 $ 9,490 $ (319) $ (6,083) $ 5,458 $ 72 $ 5,530 Net Earnings — — 905 — — 905 3 908 Cash Dividends (1) — — (382) — — (382) — (382) Other Comprehensive Income — — — 5 — 5 — 5 Share-Based Compensation Expense (2) — 63 — — — 63 — 63 Stock Option Exercises — 41 — — — 41 — 41 Other (3) — (9) — — (2) (11) (1) (12) Share Repurchase — — — — (300) (300) — (300) Distributions to noncontrolling interest — — — — — — (1) (1) Balance at December 31, 2024 $ 2 $ 2,463 $ 10,013 $ (314) $ (6,385) $ 5,779 $ 73 $ 5,852 (1) Cash dividends includes cash dividends paid and dividends declared, but unpaid. (2) Share-based compensation expense is the fair value of share-based awards. (3) Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards. (4) Additional paid-in capital in 2022 included the final settlement of the fourth quarter 2021 accelerated share repurchase program ("the 2021 ASR") and the favorable settlement of the second quarter 2022 accelerated share repurchase program (the "2022 ASR"). 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 $3.26 in 2024, $3.18 in 2023, and $3.07 in 2022. In 1997 the Company established a benefit security trust to provide a degree of financial security for unfunded obligations under certain unfunded plans. A warrant to purchase up to 6 million shares of par value common stock of the Company was contributed to the trust. 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. The warrant is excluded from the computation of diluted EPS because the conditions upon which the warrant becomes exercisable have not been met. In December 2021, the Company's Board of Directors authorized the 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 and its stockholders (the "2021 authorization"). As of December 31, 2024, a total of 11,612,158 shares have been repurchased under the 2021 authorization for $1.1 billion. Both dividends and share repurchases are key strategies employed by the Company to return value to its stockholders. During 2024, the Company repurchased 3,001,409 shares of common stock for $300 million. During 2023, the Company repurchased 1,866,866 shares of common stock for a cost of approximately $150 million. During 2022, the Company repurchased 10,710,259 shares of common stock for a cost of $1.1 billion, primarily under the 2022 ASR, and included $100 million from the settlement of the 2021 ASR. The Company's charitable foundation held 50,798 issued and outstanding shares of the Company's common stock at December 31, 2024, 2023, and 2022 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) 2024 2023 2022 Numerator Net earnings attributable to Eastman $ 905 $ 894 $ 793 Denominator Weighted average shares used for basic EPS 116.7 118.6 123.5 Dilutive effect of stock options and other award plans 1.2 0.8 1.4 Weighted average shares used for diluted EPS 117.9 119.4 124.9 EPS (1) Basic $ 7.75 $ 7.54 $ 6.42 Diluted $ 7.67 $ 7.49 $ 6.35 (1) EPS is calculated using whole dollars and shares. Shares underlying stock options excluded from the 2024, 2023, and 2022 calculations of diluted EPS were 1,234,513, 2,409,208, and 1,398,110, 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, 2024 2023 2022 Balance at beginning of year 222,762,317 222,348,557 221,809,309 Issued for employee compensation and benefit plans 826,030 413,760 539,248 Balance at end of year 223,588,347 222,762,317 222,348,557 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, 2022 $ (230) $ 32 $ (6) $ (1) $ (205) Period change (67) (21) (26) — (114) Balance at December 31, 2023 (297) 11 (32) (1) (319) Period change (20) (8) 33 — 5 Balance at December 31, 2024 $ (317) $ 3 $ 1 $ (1) $ (314) Amounts of other comprehensive income (loss) are presented net of applicable taxes. Eastman recognizes 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, 2024 2023 2022 (Dollars in millions) Before Tax Net of Tax Before Tax Net of Tax Before Tax Net of Tax Change in cumulative translation adjustment $ (1) $ (20) $ (56) $ (67) $ 7 $ 7 Defined benefit pension and other postretirement benefit plans: Amortization of unrecognized prior service credits included in net periodic costs (11) (8) (27) (21) (34) (27) Derivatives and hedging: Unrealized gain (loss) during period 24 18 (36) (27) 71 53 Reclassification adjustment for (gains) losses included in net income, net 20 15 1 1 (75) (56) Total other comprehensive income (loss) $ 32 $ 5 $ (118) $ (114) $ (31) $ (23) 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, 2024
Restructuring Costs and Asset Impairment Charges [Abstract]
ASSET IMPAIRMENTS AND RESTRUCTURING	ASSET IMPAIRMENTS, RESTRUCTURING, AND OTHER CHARGES, NET Components of asset impairments, restructuring, and other charges, net, are presented below: For years ended December 31, (Dollars in millions) 2024 2023 2022 Tangible Asset Impairments AM - Advanced interlayers (1) $ 5 $ — $ — 5 — — Loss (Gain) on Sale of Previously Impaired Assets AM - Advanced interlayers (2) — — 16 Other - Tire additives (3) — — (1) — — 15 Severance Charges Corporate cost reduction and business improvement actions (4) 21 31 22 AM - Advanced interlayers (1) 4 — — AM - Performance films (5) — — 1 Fibers - Acetate Yarn (6) — — 7 25 31 30 Restructuring and Other Costs Corporate growth and profitability initiatives (7) 12 — — CI - Singapore (8) — — 3 AM - Advanced interlayers (1)(2) 9 — 2 Fibers - Acetate Yarn (6) — 6 2 21 6 7 Total $ 51 $ 37 $ 52 (1) Asset impairment charges, severance charges, and site closure costs in 2024, related to the planned closure of a solvent-based resins production line at an advanced interlayers facility in North America. In addition, inventory adjustments of $4 million and $3 million in the Advanced Materials ("AM") segment and AFP segment, respectively, were recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2024 related to this closure. (2) Loss on sale of previously impaired assets and other restructuring costs in 2022, related to the closure of an advanced interlayers manufacturing facility in North America as part of site optimization. (3) Gain on sale of previously impaired assets in 2022, for assets associated with divested rubber additives and other product lines of the global tire additives business. (4) Severance charges related to corporate cost reductions and business improvement actions which are reported in "Other". (5) Severance charges for site optimizations in 2022 related to the closure of a performance films research and development facility. (6) Severance charges in 2022 and site closure costs in 2022 and 2023 related to the closure of an acetate yarn manufacturing facility in Europe. In addition, accelerated depreciation of $23 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2023 related to the closure of this facility. (7) Charges related to corporate growth and profitability improvement initiatives which are reported in "Other". (8) Other restructuring charges in 2022 related to the closure of a manufacturing site in Singapore. Reconciliations of the beginning and ending restructuring liability amounts are as follows: (Dollars in millions) Balance at January 1, 2024 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2024 Non-cash charges $ — $ 5 $ (5) $ — $ — Severance costs 26 25 — (28) 23 Site closure & other restructuring costs — 21 — (18) 3 Total $ 26 $ 51 $ (5) $ (46) $ 26 (Dollars in millions) Balance at January 1, 2023 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2023 Severance costs $ 34 $ 31 $ — $ (39) $ 26 Site closure & other restructuring costs 1 6 — (7) — Total $ 35 $ 37 $ — $ (46) $ 26 (Dollars in millions) Balance at January 1, 2022 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2022 Severance costs $ 12 $ 31 $ — $ (9) $ 34 Site closure & other restructuring costs 5 21 1 (26) 1 Total $ 17 $ 52 $ 1 $ (35) $ 35 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, 2024
Other Income and Expenses [Abstract]
OTHER CHARGES (INCOME), NET	OTHER (INCOME) CHARGES, NET For years ended December 31, (Dollars in millions) 2024 2023 2022 Foreign exchange transaction losses (gains), net (1) $ 11 $ 11 $ 16 (Income) loss from equity investments and other investment (gains) losses, net — (10) (19) Other, net (2) 36 37 (3) Other (income) charges, net $ 47 $ 38 $ (6) (1) Net impact of revaluation of foreign entity assets and liabilities and effects of foreign exchange non-qualifying derivatives. (2) Includes environmental and other costs from previously divested or non-operational sites and product lines and adjustments to contingent considerations.

SHARE-BASED COMPENSATION PLANS

SHARE-BASED COMPENSATION PLANS AND AWARDS	12 Months Ended
	Dec. 31, 2024
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 Amended 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 2024, 2023, and 2022, total share-based compensation expense (before tax) of $63 million, $64 million, and $69 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 $8 million, $10 million, and $11 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. Stock option compensation expense of $6 million for 2024, $6 million for 2023, and $7 million for 2022 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 the 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 the options awarded in 2024, 2023, and 2022 are provided in the table below: Assumptions 2024 2023 2022 Expected volatility rate 30.21% 30.55% 28.98% Expected dividend yield 3.82% 3.31% 2.57% Average risk-free interest rate 4.34% 4.13% 2.35% Expected term years 6.7 6.4 6.4 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 a 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 the United States Department of Treasury's 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 2024, 2023, and 2022 is presented below: 2024 2023 2022 Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at beginning of year 3,824,000 $ 88 3,479,200 $ 88 3,168,500 $ 84 Granted 390,900 $ 86 409,300 $ 85 443,100 $ 113 Exercised (561,900) $ 73 (38,200) $ 68 (122,700) $ 74 Cancelled, forfeited, or expired (184,200) $ 95 (26,300) $ 94 (9,700) $ 87 Outstanding at end of year 3,468,800 $ 89 3,824,000 $ 88 3,479,200 $ 88 Options exercisable at year-end 2,691,100 2,974,100 2,534,400 Available for grant at end of year 5,008,575 6,698,702 8,355,640 The following table provides the remaining contractual term and weighted average exercise prices of stock options outstanding and exercisable at December 31, 2024: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at December 31, 2024 Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable at December 31, 2024 Weighted-Average Exercise Price $61-$80 1,038,100 3.9 $ 71 1,007,100 $ 70 $81-$100 1,202,400 6.9 $ 84 571,000 $ 83 $101-$110 882,600 4.6 $ 107 882,600 $ 107 $111-$121 345,700 7.2 $ 121 230,400 $ 121 3,468,800 5.4 $ 89 2,691,100 $ 89 The range of exercise prices of options outstanding at December 31, 2024 is approximately $61 to $121 per share. The aggregate intrinsic value of total options outstanding and total options exercisable at December 31, 2024 is $30 million and $26 million, respectively. Intrinsic value is the amount by which the closing market price of the stock at December 31, 2024 exceeds the exercise price of the option grants. The weighted average remaining contractual life of all exercisable options at December 31, 2024 is 4.6 years. The weighted average fair value of options granted during 2024, 2023, and 2022 was $21.16, $21.67, and $26.80, respectively. The total intrinsic value of options exercised during the years ended December 31, 2024, 2023, and 2022, was $16 million, $1 million, and $6 million, respectively. Cash proceeds received by the Company from option exercises totaled $41 million with a related tax benefit of $2 million for 2024, $3 million with an immaterial tax benefit for 2023, and $10 million with a related tax benefit of $1 million for 2022. The total fair value of shares vested during the years ending December 31, 2024, 2023, and 2022 was $9 million, $8 million, and $8 million, respectively. A summary of the changes in the Company's nonvested options during the year ended December 31, 2024 is presented below: Nonvested Options Number of Options Weighted-Average Grant Date Fair Value Nonvested at January 1, 2024 849,900 $23.12 Granted 390,900 $21.16 Vested (403,800) $22.79 Cancelled, forfeited, or expired (59,400) $22.43 Nonvested at December 31, 2024 777,600 $22.35 For nonvested options at December 31, 2024, approximately $1 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 2024-2026, 2023-2025, and 2022-2024 periods were 339 thousand, 406 thousand, and 288 thousand, respectively. The target shares are assumed to be 100 percent of the target shares granted based on the award notice. 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 2024, 2023, and 2022 were 276 thousand, 144 thousand, and 160 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, 2024, 2023, and 2022 was $54 million, $55 million, and $58 million, respectively. The unrecognized compensation expense before tax for these same type awards at December 31, 2024 was approximately $62 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, 2024
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) 2024 2023 2022 Current assets $ (82) $ 49 $ 22 Other assets 48 45 12 Current liabilities 61 (23) 180 Long-term liabilities and equity 24 83 76 Total $ 51 $ 154 $ 290 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) 2024 2023 2022 Interest, net of amounts capitalized $ 203 $ 214 $ 179 Income taxes, net of refunds 111 158 78 Non-cash investing activities: Outstanding trade payables related to capital expenditures 73 115 64

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT AND REGIONAL SALES INFORMATION Eastman's products and operations are managed and reported in four operating segments: Advanced Materials ("AM"), Additives & Functional Products ("AFP"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's operating segments and the geographical regions in which they operate. "Other" includes sales and costs related to growth initiatives, including the cellulosics biopolymer platform and circular economy, research and development ("R&D") costs, certain components of pension and other postretirement benefits, and other expenses and income not identifiable to an operating segment and is not included in operating segment results. This operating segment structure is used by the Chief Operating Decision Maker ("CODM"), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on Adjusted EBIT, defined as the GAAP measure earnings before interest and taxes ("EBIT"), adjusted for non-core, unusual, or non-recurring items. These adjustments allow the CODM to evaluate segment operating performance excluding the effect of transactions, costs, and losses or gains that do not directly result from Eastman's normal, or "core", business and operations, or are otherwise of an unusual or non-recurring nature. 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 end-markets. The advanced interlayers product line includes polyvinyl butyral sheet and 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 2024 2023 2022 Advanced Interlayers 33% 34% 29% Performance Films 20% 21% 20% Specialty Plastics 47% 45% 51% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 31% 32% 33% Asia Pacific 37% 35% 35% Europe, Middle East, and Africa 26% 27% 26% Latin America 6% 6% 6% Total 100% 100% 100% Additives & Functional Products Segment In the AFP segment, the Company manufactures materials for products in the food, feed, and agriculture; transportation; water treatment and energy; personal care and wellness; building and construction; consumables; and durables and electronics end-markets. The care additives product line consists of amine derivative-based building blocks and organic acid-based solutions for the production of flocculants, intermediates for surfactants, fumigants, fungicides, and plant growth regulator products. The coatings additives product line can be broadly classified as polymers and additives and solvents and include specialty coalescents, specialty solvents, paint additives, and specialty polymers. The functional amines product lines include methylamines and salts, and higher amines and solvents. In the specialty fluids product line, the Company produces heat transfer and aviation fluids products. Percentage of Total Segment Sales Product Lines 2024 2023 2022 Care Additives 37% 37% 38% Coatings Additives 28% 27% 26% Functional Amines 19% 18% 20% Specialty Fluids 16% 18% 16% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 43% 42% 41% Asia Pacific 21% 21% 22% Europe, Middle East, and Africa 30% 31% 30% Latin America 6% 6% 7% Total 100% 100% 100% Chemical Intermediates Segment Eastman leverages large scale and vertical integration from the cellulosic biopolymers and acetyl and olefins 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 end-markets such as industrial chemicals and processing, building and construction, health and wellness, and food and feed. The intermediates product line 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 2024 2023 2022 Intermediates 75% 78% 77% Plasticizers 25% 22% 23% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 70% 71% 70% Asia Pacific 7% 8% 7% Europe, Middle East, and Africa 18% 17% 17% Latin America 5% 4% 6% 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; cellulosic filament yarn and staple fibers for use in apparel under the brand Naia ™ , home furnishings, and industrial fabrics; nonwoven media for use in filtration and friction applications, used primarily in transportation, industrial, and agricultural end-markets; and cellulose acetate flake and acetyl raw materials for other acetate fiber producers. Percentage of Total Segment Sales Product Lines 2024 2023 2022 Acetate Tow 69% 70% 64% Acetate Yarn 13% 11% 14% Acetyl Chemical Products 13% 14% 16% Nonwovens 5% 5% 6% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 21% 21% 25% Asia Pacific 36% 35% 35% Europe, Middle East, and Africa 41% 42% 37% Latin America 2% 2% 3% Total 100% 100% 100% For year ended December 31, 2024 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 3,050 $ 2,862 $ 2,134 $ 1,318 $ 9,364 Cost of sales 2,215 2,107 1,901 775 $ 6,998 Selling, general and administrative expenses 292 204 112 74 $ 682 Other segment items (1) 79 61 20 15 $ 175 Adjusted EBIT 464 490 101 454 1,509 Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"): Other adjusted EBIT (2) (211) Non-core items impacting EBIT Cost of sales impact from restructuring activities (3) (7) Asset impairments, restructuring, and other charges, net (3) (51) Mark-to-market pension and other postretirement benefits gain (loss), net (4) 54 Environmental and other costs (5) (16) Net interest expense (200) Consolidated EBT $ 1,078 For year ended December 31, 2024 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 194 146 99 64 503 6 509 Capital expenditures 403 68 65 42 578 21 599 Assets (6) 5,735 4,608 1,586 1,075 13,004 2,209 15,213 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For year ended December 31, 2023 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 2,932 $ 2,834 $ 2,143 $ 1,295 $ 9,204 Cost of sales 2,221 2,140 1,895 789 $ 7,045 Selling, general and administrative expenses 295 200 119 72 $ 686 Other segment items (1) 73 58 18 12 $ 161 Adjusted EBIT 343 436 111 422 1,312 Reconciliation of segment Adjusted EBIT to consolidated EBT: Other adjusted EBIT (2) (215) Non-core items impacting EBIT Cost of sales impact from restructuring activities (3) (23) Asset impairments, restructuring, and other charges, net (3) (37) Mark-to-market pension and other postretirement benefits gain (loss), net (4) (53) Environmental and other costs (5) (13) Net gain on divested business (6) 323 Unusual items impacting EBIT Steam line incident insurance proceeds (7) 8 Net interest expense (215) Consolidated EBT $ 1,087 For year ended December 31, 2023 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 161 143 103 86 493 5 498 Capital expenditures 608 88 68 36 800 28 828 Assets (8) 5,423 4,691 1,600 1,081 12,795 1,838 14,633 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Sale of the Company's operations in Texas City, Texas (excluding the plasticizers operations). See Note 2, "Divestitures", for a description of the transaction. (7) From the previously reported operational incident at the Kingsport site as a result of a steam line failure (the "steam line incident"). (8) Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For year ended December 31, 2022 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 3,207 $ 3,475 $ 2,716 $ 1,022 $ 10,420 Cost of sales 2,451 2,689 2,248 814 8,202 Selling, general and administrative expenses 283 183 104 64 634 Other segment items (1) 78 57 15 4 154 Adjusted EBIT 395 546 349 140 1,430 Reconciliation of segment Adjusted EBIT to consolidated EBT: Other adjusted EBIT (2) (91) Non-core items impacting EBIT Asset impairments, restructuring, and other charges, net (3) (52) Mark-to-market pension and other postretirement benefits gain (loss), net (4) (19) Environmental and other costs (5) (15) Adjustments to contingent consideration 6 Net loss on divested business and transaction costs (6) (61) Unusual items impacting EBIT Steam line incident costs, net of insurance proceeds (7) (39) Net interest expense (182) Consolidated EBT $ 977 For year ended December 31, 2022 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 163 142 104 61 470 7 477 Capital expenditures 341 99 97 43 580 31 611 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Primarily related to the sale of the adhesives resins business. See Note 2, "Divestitures", for a description of the transaction. (7) From the previously reported operational incident at the Kingsport site as a result of a steam line failure (the "steam line incident"). For years ended December 31, (Dollars in millions) 2024 2023 2022 Sales by Segment Advanced Materials $ 3,050 $ 2,932 $ 3,207 Additives & Functional Products (1) 2,862 2,834 3,475 Chemical Intermediates (1) 2,134 2,143 2,716 Fibers 1,318 1,295 1,022 Total Sales by Operating Segment 9,364 9,204 10,420 Other (2) 18 6 160 Consolidated Sales $ 9,382 $ 9,210 $ 10,580 (1) Prior periods have been recast as a result of the Company's product moves during first quarter 2023. (2) "Other" in 2022 includes sales revenue from the divested adhesives resins business. 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 2024 2023 2022 Sales United States $ 3,773 $ 3,794 $ 4,738 China 1,073 974 964 All other foreign countries 4,536 4,442 4,878 Total $ 9,382 $ 9,210 $ 10,580 December 31, 2024 2023 2022 Net properties United States $ 4,548 $ 4,494 $ 4,180 All foreign countries 1,067 1,054 980 Total $ 5,615 $ 5,548 $ 5,160

RESERVE ROLLFORWARDS

RESERVE ROLLFORWARDS	12 Months Ended
	Dec. 31, 2024
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, 2024 Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2024 Reserve for: Credit losses $ 17 $ (2) $ — $ — $ 15 LIFO inventory 421 (46) — — 375 Non-environmental asset retirement obligations 51 2 — — 53 Environmental contingencies 284 13 — 13 284 Deferred tax valuation allowance 183 (8) 511 — 686 $ 956 $ (41) $ 511 $ 13 $ 1,413 (Dollars in millions) Additions Balance at January 1, 2023 Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2023 Reserve for: Credit losses $ 15 $ 2 $ — $ — $ 17 LIFO inventory 493 (72) — — 421 Non-environmental asset retirement obligations 51 1 — 1 51 Environmental contingencies 274 26 — 16 284 Deferred tax valuation allowance 258 (76) 1 — 183 $ 1,091 $ (119) $ 1 $ 17 $ 956 (Dollars in millions) Additions Balance at January 1, 2022 Charges (Credits) to Cost and Expense Other Accounts Deductions Balance at December 31, 2022 Reserve for: Credit losses $ 17 $ (2) $ — $ — $ 15 LIFO inventory 365 128 — — 493 Non-environmental asset retirement obligations 51 2 (1) 1 51 Environmental contingencies 281 7 — 14 274 Deferred tax valuation allowance 339 (79) (2) — 258 $ 1,053 $ 56 $ (3) $ 15 $ 1,091 See Note 1, "Significant Accounting Policies", Note 3, "Inventories", Note 8, "Income Taxes", and Note 13, "Environmental Matters and Asset Retirement Obligations", for additional information.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net earnings attributable to Eastman	$ 905	$ 894	$ 793

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company utilizes a risk-based, multi-layered information security strategy based on the U.S. National Institute of Standards and Technology Cybersecurity Framework to assess, identify, and manage risks from cybersecurity threats. This approach includes: (i) dedicated security operations center monitoring; (ii) network-based and host-based protections; (iii) a Privacy Council focused on privacy regulation adherence; (iv) privileged access management controls; (v) annual and ongoing information security training for all employees and targeted tabletop and other exercises; (vi) encryption of data, backup, recovery, and testing; (vii) regular internal and external audits against information security best practices; and (viii) benchmarking using external third parties. The Company employs these, and other measures, to protect its information assets and operations from internal and external cyber threats while ensuring business resiliency. It also aims to protect employee, customer and supplier information from unauthorized access or attack, as well as secure the Company's networks, systems, devices, products, and services.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Cybersecurity is an integral part of the Company's overall risk management program. The Company takes a comprehensive approach to cybersecurity, involving key stakeholders in oversight and decision-making processes.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	The Company does not believe that there are currently any known risks from cybersecurity threats that are reasonably likely to materially affect the Company or its business strategy, results of operations, or financial condition. However, the Company could face risks from cybersecurity threats in the future that could have a material adverse effect on its business strategy, results of operations, or financial condition. See "Risk Factors - Risks Related to the Company's Business and Strategy" in Part I, Item 1A of this Annual Report.
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Board of Directors provides oversight of the Company's cybersecurity program. The Audit Committee, which consists of non-employee independent directors, receives updates from the Chief Information Officer ("CIO") on cybersecurity performance and recent industry trends at least quarterly. In addition to regular cybersecurity briefings from the Audit Committee, the Board also receives periodic, but at least annual, updates from management regarding cybersecurity, including prompt notice of cybersecurity threats or incidents that could materially impact the Company. The Board is informed about risk profile status, adversary assessments, training initiatives, cybersecurity projects, emerging global policies and regulations, cybersecurity technologies and best practices, cyber readiness, third-party assessments, mitigation efforts, and response plans.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Audit Committee
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The Company has a dedicated CIO and an Information Security Director who are supported by a team of cybersecurity professionals (the "Cybersecurity Team") that are responsible for leading the company-wide cybersecurity program and risk mitigation efforts. The CIO, the Information Security Director, and Cybersecurity Team work across all organizations within the Company to protect the Company and its employees, customers and suppliers against cybersecurity risks. The CIO and Information Security Director, with over 35 and 25 years of experience, respectively, have cybersecurity expertise, coupled with experience in IT strategy, operational management, incident response, and business continuity maintenance.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Company also has a cross-functional Cybersecurity Incident Response Team consisting of senior-level management. This team is responsible for cybersecurity incident oversight and meets as needed, depending on the nature of an incident. The Company's internal audit team also provides independent assurance on the overall operations of the Company's cybersecurity program. The Company ensures that all employees, including part-time and temporary employees, undergo cybersecurity training and compliance programs at least annually.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Financial Statement Presentation	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 and judgments. 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. See Note 7, "Payables and Other Current Liabilities".
New Accounting Pronouncements	Recently Adopted Accounting Standards Accounting Standards Update ("ASU") 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions : On January 1, 2024, Eastman adopted this update, which states that when measuring the fair value of an asset or a liability, a reporting entity should consider the characteristics of the asset or liability, including restrictions on the sale of the asset or liability, if a market participant also would take those characteristics into account. Key to that determination is the unit of account for the asset or liability being measured at fair value. The adoption did not have a significant impact on the Company's financial statements and related disclosures. ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures : For the year-ended 2024, Eastman adopted this update, which requires enhanced disclosures regarding significant segment expenses and other segment items for public entities on both an annual and interim basis. Specifically, the update mandates that entities provide, during interim periods, all disclosures related to a reportable segment's profit or loss and assets that were previously required only on an annual basis. Additionally, this guidance necessitates the disclosure of the title and position of the Chief Operating Decision Maker ("CODM"). The new guidance does not modify how a public entity identifies its operating segments, aggregates them, or applies the quantitative thresholds to determine its reportable segments. This update is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years starting after December 15, 2024. The required disclosures did not have a significant impact on the Company's financial position, results of operations, or cash flows. The required disclosures were applied retrospectively and are included in Note 20, "Segment and Regional Sales Information". Accounting Standards Issued But Not Adopted as of December 31, 2024 ASU 2023-05 Business Combination - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement : The Financial Accounting Standards Board ("FASB") issued this update in August 2023, which states that a joint venture must initially measure all contributions received upon its formation at fair value, largely consistent with Topic 805, Business Combinations. The guidance is intended to reduce diversity in practice and provide users of joint venture financial statements with more decision-useful information. This ASU should be applied prospectively and is effective for all newly formed joint venture entities with a formation date on or after January 1, 2025. Early adoption is permitted, and joint ventures formed prior to the adoption date may elect to apply the new guidance retrospectively back to their original formation date. Management will apply this update to any newly formed joint venture entities prospectively. ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures : The FASB issued this update in December 2023, which modifies income tax disclosure requirements. The updated guidance mandates entities to provide more detailed information including specific categories in the income tax rate reconciliation, and the breakdown of income or loss from continuing operations before income tax expense or benefit, for both domestic and foreign. Additionally, entities must disclose income tax expense or benefit from continuing operations, categorized by federal, state, and foreign taxes. The guidance further requires disclosure of income tax payments to various jurisdictions. This ASU is effective for fiscal periods beginning after December 15, 2024, and early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's financial statements and related disclosures. ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses: The FASB issued this update in November 2024, which requires public companies to provide additional disclosure of certain income statement expense line items. This guidance is intended to improve transparency around the nature of expenses and their impact on financial performance. The ASU is effective for fiscal periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027. Early adoption is permitted. Management is currently evaluating the impact of the changes required by the new standard on the Company's financial statements and 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 $15 million and $29 million as of December 31, 2024 and 2023, 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 $92 million and $80 million as of December 31, 2024 and 2023, 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, 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 $15 million and $17 million as of December 31, 2024 and 2023, 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	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 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 3 to 33 years 3 to 5 years 5 to 10 years 5 to 20 years 20 to 33 years 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 may use a qualitative analysis or a quantitative analysis in testing the carrying value of goodwill of each reporting unit for impairment. When the quantitative analysis is used, the Company uses an income approach, specifically a discounted cash flow model. 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, estimated 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 may use a qualitative analysis or a quantitative analysis in testing the carrying value of indefinite-lived intangible assets for impairment. When the quantitative analysis is used, the Company uses an income approach, specifically the relief from royalty method. 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: financing 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 accounted for 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. For additional information, see Note 14, "Legal Matters".
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Working Capital Management and Off Balance Sheet Arrangements The Company engages in off-balance sheet, uncommitted accounts receivable factoring programs as a routine part of its ordinary business operations. Through these programs, entire invoices may be sold to third-party financial institutions, the vast majority of which are without recourse. 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 programs, 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 programs 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 2024 and 2023 were $2.7 billion and $2.8 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. Under a supplier finance program, the Company's suppliers may voluntarily 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. No fees are paid by Eastman for the supplier finance program or services fees. Eastman or the financial institution may terminate the program at any time with immediate effect upon 90 days' notice. Confirmed obligations in the supplier finance program of $ 56 million 69 million (Dollars in millions) Confirmed obligations Confirmed obligations outstanding at December 31, 2023 $ 69 Invoices confirmed during the year 418 Confirmed invoices paid during the year (431) Confirmed obligations outstanding at December 31, 2024 $ 56
Government Assistance	Government Grants In the absence of explicit GAAP guidance on contributions received from government agencies, the Company applied by analogy the recognition and measurement guidance under International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance. The Company recognizes grants once it is probable that both of the following conditions will be met: (1) the Company is eligible to receive the grant, and (2) the Company is able to comply with the relevant conditions of the grant. Government grants whose primary condition is the purchase, construction, or acquisition of a long-lived asset are considered asset-based grants and are recognized as a reduction to such asset's cost basis, which reduces future depreciation expense. Proceeds received from asset-based grants are presented as cash inflows from investing activities on the Consolidated Statements of Cash Flows.

Accounting Policies (Tables)

Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Supplier Finance Program	The following table presents a rollforward of obligations confirmed as valid through the supplier finance program for the year ended December 31, 2024: (Dollars in millions) Confirmed obligations Confirmed obligations outstanding at December 31, 2023 $ 69 Invoices confirmed during the year 418 Confirmed invoices paid during the year (431) Confirmed obligations outstanding at December 31, 2024 $ 56

DIVESTITURES (Tables)

DIVESTITURES (Tables) - Disposal Group, Disposed of by Sale, Not Discontinued Operations	12 Months Ended
	Dec. 31, 2023
Texas City 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 as of the date of the divestiture were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 12 Inventories 7 Other assets 17 Properties, net of accumulated depreciation 103 Goodwill 67 Intangible assets, net of accumulated amortization 3 Assets divested 209 Liabilities divested Payables and other current liabilities 10 Other liabilities 24 Liabilities divested 34 Disposal group, net $ 175
Adhesives Resins 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 divested assets and liabilities as of the date of the divestiture were as follows: (Dollars in millions) Assets divested Trade receivables, net of allowance for doubtful accounts $ 129 Inventories 163 Other assets 21 Properties, net of accumulated depreciation 303 Goodwill 399 Intangible assets, net of accumulated amortization 14 Assets divested 1,029 Liabilities divested Payables and other liabilities 83 Deferred tax liability 7 Other liabilities 4 Liabilities divested 94 Disposal group, net $ 935

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	December 31, (Dollars in millions) 2024 2023 Finished goods $ 1,321 $ 1,193 Work in process 305 293 Raw materials and supplies 737 618 Total inventories at FIFO or average cost 2,363 2,104 Less: LIFO reserve 375 421 Total inventories $ 1,988 $ 1,683

PROPERTIES AND ACCUMULATED DE_2

PROPERTIES AND ACCUMULATED DEPRECIATION (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Properties	December 31, (Dollars in millions) 2024 2023 Properties Land $ 111 $ 114 Buildings 1,531 1,482 Machinery and equipment 11,566 10,750 Construction in progress 777 1,228 Properties and equipment at cost $ 13,985 $ 13,574 Less: Accumulated depreciation 8,370 8,026 Net properties $ 5,615 $ 5,548

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	(Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Other Total Balance at December 31, 2022 $ 1,296 $ 1,601 $ 757 $ 10 $ 3,664 Adjustments to net goodwill resulting from reorganization (1) — 569 (569) — — Acquisition 34 — — — 34 Divestiture — — (67) — (67) Currency translation and other adjustments — 12 3 — 15 Balance at December 31, 2023 $ 1,330 $ 2,182 $ 124 $ 10 $ 3,646 Acquisition (2) 4 — — — 4 Currency translation and other adjustments (3) (10) (5) — (18) Balance at December 31, 2024 $ 1,331 $ 2,172 $ 119 $ 10 $ 3,632 (1) The amount was determined using the relative fair value approach. Goodwill impacted by the product moves announced in first quarter 2023 was assessed for impairment at the time of the reorganization. (2) Measurement period adjustments related to prior year acquisition.
Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class	December 31, 2024 December 31, 2023 (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 10 - 25 $ 1,141 $ 649 $ 492 $ 1,149 $ 592 $ 557 Technology 10 - 20 519 378 141 527 356 171 Other 16 - 37 86 36 50 87 34 53 Indefinite-lived intangible assets: Tradenames 349 — 349 350 — 350 Other — — — 7 — 7 Total identified intangible assets $ 2,095 $ 1,063 $ 1,032 $ 2,120 $ 982 $ 1,138

PAYABLES AND OTHER CURRENT LI_2

PAYABLES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2024
Payables and Accruals [Abstract]
Schedule of Payables and Other Current Liabilities	December 31, (Dollars in millions) 2024 2023 Trade creditors $ 1,309 $ 1,170 Accrued payrolls, vacation, and variable-incentive compensation 231 222 Accrued taxes 290 192 Other 428 451 Total payables and other current liabilities $ 2,258 $ 2,035

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2024
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) 2024 2023 2022 Earnings before income taxes United States $ 147 $ 357 $ 205 Outside the United States 931 730 772 Total $ 1,078 $ 1,087 $ 977 Provision for income taxes United States Federal Current $ 36 $ 133 $ 179 Deferred (80) (39) (76) Outside the United States Current 176 153 105 Deferred 41 (35) (10) State and other Current 10 7 33 Deferred (13) (28) (50) Total $ 170 $ 191 $ 181
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) 2024 2023 2022 Cumulative translation adjustment $ 19 $ 11 $ — Defined benefit pension and other postretirement benefit plans (3) (6) (7) Derivatives and hedging 11 (9) (1) Total $ 27 $ (4) $ (8)
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) 2024 2023 2022 Earnings before income taxes $ 170 $ 191 $ 181 Other comprehensive income 27 (4) (8) Total $ 197 $ 187 $ 173
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) 2024 2023 2022 Amount computed using the statutory rate $ 226 $ 228 $ 205 State income taxes, net (21) (26) (27) Foreign rate variance (31) (78) (16) Change in reserves for tax contingencies 40 105 27 General business credits (64) (81) (44) U.S. tax on foreign earnings, net of credits (5) 22 (17) Divestitures 7 14 37 Other 18 7 16 Provision for income taxes $ 170 $ 191 $ 181 Effective income tax rate 16 % 18 % 19 %
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) 2024 2023 Deferred tax assets Post-employment obligations $ 132 $ 158 Net operating loss carryforwards 657 690 Tax credit carryforwards 313 268 Environmental contingencies 68 68 Capitalized research and development expenses 421 322 Other 198 264 Total deferred tax assets 1,789 1,770 Less: Valuation allowance 686 183 Deferred tax assets less valuation allowance $ 1,103 $ 1,587 Deferred tax liabilities Property, plant, and equipment $ (961) $ (952) Intangible assets (251) (270) Investments — (516) Deferred gain (166) (160) Other (149) (134) Total deferred tax liabilities $ (1,527) $ (2,032) Net deferred tax liabilities $ (424) $ (445) As recorded in the Consolidated Statements of Financial Position: Other noncurrent assets $ 109 $ 156 Deferred income tax liabilities (533) (601) Net deferred tax liabilities $ (424) $ (445)
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) 2024 2023 Miscellaneous receivables $ 73 $ 62 Payables and other current liabilities $ 229 $ 133 Other long-term liabilities 302 287 Total income taxes payable $ 531 $ 420
Schedule of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of accrued interest related to unrecognized tax positions is as follows: (Dollars in millions) 2024 2023 2022 Balance at January 1 $ 39 $ 22 $ 13 Expense for interest, net of tax 18 17 9 Income for interest, net of tax (2) — — Balance at December 31 $ 55 $ 39 $ 22 Accrued penalties related to unrecognized tax positions were immaterial as of December 31, 2024, 2023, and 2022.
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: (Dollars in millions) 2024 2023 2022 Balance at January 1 $ 320 $ 235 $ 200 Adjustments based on tax positions related to current year 27 33 11 Adjustments based on tax positions related to prior years 3 68 24 Lapse of statute of limitations (6) (9) — Settlements (23) (7) — Balance at December 31 (1) $ 321 $ 320 $ 235 (1)

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Borrowings	December 31, (Dollars in millions) 2024 2023 Borrowings consisted of: 7.25% debentures due January 2024 $ — $ 198 7.625% debentures due June 2024 — 43 3.80% notes due March 2025 450 696 1.875% notes due November 2026 (1) 518 550 7.60% debentures due February 2027 196 196 4.5% notes due December 2028 496 495 5.0% notes due August 2029 495 — 5.75% notes due March 2033 (2) 496 496 5.625% notes due February 2034 743 — 4.8% notes due September 2042 495 495 4.65% notes due October 2044 878 878 2024 Term Loan — 300 2027 Term Loan 250 499 Commercial paper and short-term borrowings — — Total borrowings 5,017 4,846 Less: Borrowings due within one year 450 541 Long-term borrowings $ 4,567 $ 4,305 (1) The carrying value of the euro-denominated 1.875% notes due November 2026 fluctuates with changes in the euro to U.S. dollar 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. (2) Net proceeds from the bond issuance have been used to finance or refinance existing and future eligible green investment initiatives which contribute to Eastman's environmental sustainability strategy (a green bond).

DERIVATIVE AND NON-DERIVATIVE_2

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]	The following table presents the notional amounts outstanding at December 31, 2024 and 2023 associated with Eastman's hedging programs. Notional Outstanding December 31, 2024 December 31, 2023 Derivatives designated as cash flow hedges: Foreign Exchange Forward and Option Contracts (in millions) EUR/USD (in EUR) €428 €405 Commodity Forward and Collar Contracts Energy (in million british thermal units) 10 11 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swaps (in millions) — $75 Derivatives designated as net investment hedges: Cross-currency interest rate swaps (in millions) EUR/USD (in EUR) €1,543 €1,354 JPY/USD (in JPY) ¥7,385 ¥7,385 Non-derivatives designated as net investment hedges: Foreign Currency Net Investment Hedges (in millions) EUR/USD (in EUR) €499 €498
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, 2024 and 2023. The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis (Dollars in millions) Derivative Type Statements of Financial December 31, 2024 Level 2 December 31, 2023 Level 2 Derivatives designated as cash flow hedges: Foreign exchange contracts Other current assets $ 6 $ — Foreign exchange contracts Other noncurrent assets 3 — Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Other current assets — 1 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Other current assets 19 8 Cross-currency interest rate swaps Other noncurrent assets 69 18 Total Derivative Assets $ 97 $ 27 Derivatives designated as cash flow hedges: Commodity contracts Payables and other current liabilities $ 4 $ 19 Foreign exchange contracts Payables and other current liabilities — 8 Foreign exchange contracts Other long-term liabilities — 2 Derivatives designated as fair value hedges: Fixed-for-floating interest rate swap Long-term borrowings — 3 Derivatives designated as net investment hedges: Cross-currency interest rate swaps Payables and other current liabilities 4 — Cross-currency interest rate swaps Other long-term liabilities 54 61 Total Derivative Liabilities $ 62 $ 93 Total Net Derivative Assets (Liabilities) $ 35 $ (66)
Cumulative basis adjustments for fair value hedges on balance sheet [Table Text Block]	As of December 31, 2024 and 2023, 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 Line item in the Consolidated Statements of Financial Position in which the hedged item is included December 31, 2024 December 31, 2023 December 31, 2024 December 31, 2023 Long-term borrowings $ — $ 72 $ — $ (3)
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, 2024, 2023, and 2022: (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 2024 2023 2022 2024 2023 2022 Derivatives in cash flow hedging relationships: Commodity contracts $ 11 $ (14) $ (11) $ (25) $ (10) $ 36 Foreign exchange contracts 20 (14) (2) 8 12 45 Forward starting interest rate and treasury lock swap contracts 2 2 10 (3) (3) (6) Non-derivatives in net investment hedging relationships (pre-tax): Net investment hedges 33 (30) 85 — — — Derivatives in net investment hedging relationships (pre-tax): Cross-currency interest rate swaps 107 (32) 63 — — — Cross-currency interest rate swaps excluded component (26) (42) (1) — — — 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 2024, 2023, and 2022. Location and Amount of Gain or (Loss) Recognized in Earnings on Fair Value and Cash Flow Hedging Relationships Twelve Months 2024 2023 2022 (Dollars in millions) Sales Cost of Sales Net interest expense 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 $ 9,382 $ 7,092 $ 200 $ 9,210 $ 7,149 $ 215 $ 10,580 $ 8,443 $ 182 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 4 3 2 Derivatives designated as hedging instruments (4) (3) (2) 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 (3) (3) (6) Commodity Contracts: Amount reclassified from AOCI into earnings (25) (10) 36 Foreign Exchange Contracts: Amount reclassified from AOCI into earnings 8 12 45

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2024
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 benefit obligation and plan assets during 2024 and 2023, the funded status of the plans and amounts recognized in the Consolidated Statements of Financial Position. Summary of Changes Pension Plans Postretirement Benefit Plans 2024 2023 2024 2023 (Dollars in millions) U.S. Non-U.S. U.S. Non-U.S. Change in projected benefit obligation: Benefit obligation, beginning of year $ 1,468 $ 661 $ 1,471 $ 602 $ 480 $ 509 Service cost 21 9 23 7 $ — — Interest cost 73 24 77 26 $ 24 26 Actuarial loss (gain) (29) (55) 54 36 $ (17) (11) Settlement — — — (11) $ — — Plan participants' contributions — 1 — 1 $ 2 2 Effect of currency exchange — (25) — 27 $ — — Benefits paid (148) (23) (157) (27) (43) (46) Benefit obligation, end of year $ 1,385 $ 592 $ 1,468 $ 661 $ 446 $ 480 Change in plan assets: Fair value of plan assets, beginning of year $ 1,348 $ 639 $ 1,405 $ 589 $ 104 $ 106 Actual return on plan assets 62 16 93 40 $ 3 12 Effect of currency exchange — (26) — 27 $ — — Company contributions 4 17 7 20 $ 35 35 Reserve for third party contributions — — — — $ — (5) Plan participants' contributions — 1 — 1 $ 2 2 Benefits paid (148) (23) (157) (27) $ (43) (46) Settlements — — — (11) — — Fair value of plan assets, end of year $ 1,266 $ 624 $ 1,348 $ 639 $ 101 $ 104 Funded status at end of year $ (119) $ 32 $ (120) $ (22) $ (345) $ (376) Amounts recognized in the Consolidated Statements of Financial Position consist of: Other noncurrent assets $ — $ 58 $ — $ 18 $ 57 $ 56 Current liabilities (4) — (3) — (36) (36) Post-employment obligations (115) (26) (117) (40) (366) (396) Net amount recognized, end of year $ (119) $ 32 $ (120) $ (22) $ (345) $ (376) Accumulated benefit obligation $ 1,324 $ 569 $ 1,404 $ 635 Amounts recognized in accumulated other comprehensive income consist of: Prior service (credit) cost $ — $ (5) $ — $ (6) $ — $ (10)
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) 2024 2023 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation $ 1,385 $ 79 $ 1,468 $ 434 Fair value of plan assets 1,266 53 1,348 394
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) 2024 2023 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation $ 1,324 $ 55 $ 1,404 $ 408 Fair value of plan assets 1,266 40 1,348 385
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 2024 2023 2022 2024 2023 2022 (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 $ 21 $ 9 $ 23 $ 7 $ 25 $ 11 $ — $ — $ — Interest cost 73 24 77 26 45 14 24 26 14 Expected return on plan assets (95) (28) (88) (22) (128) (31) (5) (4) (4) Amortization of: Prior service (credit) cost — (1) — — 1 — (10) (27) (31) Mark-to-market pension and other postretirement benefits loss (gain), net (1) 4 (43) 49 18 112 10 (15) (14) (103) Net periodic benefit (credit) cost $ 3 $ (39) $ 61 $ 29 $ 55 $ 4 $ (6) $ (19) $ (124) Other changes in plan assets and benefit obligations recognized in other comprehensive income: Curtailment gain $ — $ — $ — $ — $ — $ (4) $ — $ — $ — Amortization of: Prior service (credit) cost — (1) — — 1 — (10) (27) (31) Total $ — $ (1) $ — $ — $ 1 $ (4) $ (10) $ (27) $ (31)
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 2024 2023 2022 2024 2023 2022 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 5.64 % 4.40 % 5.22 % 3.83 % 5.58 % 4.27 % 5.60 % 5.21 % 5.55 % Interest crediting rate 5.44 % N/A 5.46 % N/A 5.48 % N/A N/A N/A N/A Rate of compensation increase 3.00 % 3.04 % 3.00 % 3.04 % 3.00 % 3.04 % N/A N/A N/A Health care cost trend Initial 6.25 % 6.50 % 6.00 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2030 2030 2030 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 5.22 % 3.83 % 5.58 % 4.27 % 2.88 % 1.57 % 5.21 % 5.55 % 2.83 % Discount rate for service cost 5.22 % 3.38 % 5.59 % 3.95 % 2.95 % 1.31 % N/A N/A N/A Discount rate for interest cost 5.15 % 3.83 % 5.46 % 4.27 % 2.46 % 1.57 % 5.16 % 5.43 % 2.35 % Expected return on assets 7.50 % 4.74 % 6.62 % 3.86 % 7.07 % 3.81 % 4.50 % 3.50 % 3.50 % Rate of compensation increase 3.00 % 3.04 % 3.00 % 3.04 % 3.00 % 3.00 % N/A N/A N/A Interest crediting rate 5.46 % N/A 5.48 % N/A 5.50 % N/A N/A N/A N/A Health care cost trend Initial 6.50 % 6.00 % 6.00 % Decreasing to ultimate trend of 5.00 % 5.00 % 5.00 % in year 2030 2030 2026
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, 2024 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) $ 18 $ 40 $ 18 $ 40 $ — $ — $ — $ — Public Equity - United States (2) 6 — 6 — — — — — Other Investments (3) — 49 — — — — — 49 Total Assets at Fair Value $ 24 $ 89 $ 24 $ 40 $ — $ — $ — $ 49 Investments Measured at Net Asset Value (4) 1,242 535 Total Assets $ 1,266 $ 624 (Dollars in millions) Fair Value Measurements at December 31, 2023 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) $ 25 $ 49 $ 25 $ 49 $ — $ — $ — $ — Public Equity - United States (2) 4 — 4 — — — — — Other Investments (3) — 51 — — — — — 51 Total Assets at Fair Value $ 29 $ 100 $ 29 $ 49 $ — $ — $ — $ 51 Investments Measured at Net Asset Value (4) 1,319 539 Total Assets $ 1,348 $ 639 (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 December 31, 2024 Description Total Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Postretirement Benefit Plan Assets: Debt (1) : Fixed Income (U.S.) $ 64 $ — $ 64 $ — Fixed Income (Non-U.S.) 22 — 22 — Total $ 86 $ — $ 86 $ — (Dollars in millions) Fair Value Measurements at December 31, 2023 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 (2) $ 2 $ 2 $ — $ — Debt (1) : Fixed Income (U.S.) 65 — 65 — Fixed Income (Non-U.S.) 22 — 22 — Total $ 89 $ 2 $ 87 $ — (1) 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. (2) Cash and Cash Equivalents: Funds generally invested in actively managed collective trust funds or interest bearing accounts.
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, 2022 $ 45 Unrealized gains 5 Purchases, issuances, sales, and settlements 1 Balance at December 31, 2023 51 Unrealized gains (3) Purchases, issuances, sales, and settlements 1 Balance at December 31, 2024 $ 49 (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 2025 and the asset allocation at December 31, 2024 and 2023, by asset category. U.S. Pension Plans Non-U.S. Pension Plans Postretirement Benefit Plan 2025 Target Allocation Plan Assets at December 31, 2024 Plan Assets at December 31, 2023 2025 Target Allocation Plan Assets at Plan Assets at December 31, 2023 2025 Target Allocation Plan Assets at Plan Assets at December 31, 2023 Asset category Equity securities 41% 42% 40% 25% 23% 22% —% —% —% Debt securities 36% 37% 39% 57% 60% 62% 100% 100% 100% Real estate 8% 6% 6% 4% 4% 4% —% —% —% Other investments (1) 15% 15% 15% 14% 13% 12% —% —% —% 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. 2025 $ 142 $ 24 $ 44 2026 134 25 43 2027 132 29 43 2028 130 30 42 2029 133 32 41 2030-2034 607 176 184

LEASES AND OTHER COMMITMENTS _2

LEASES AND OTHER COMMITMENTS LEASES AND OTHER COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	As of December 31, 2024, reconciliation of lease payments and operating lease liabilities is provided below: (Dollars in millions) Operating lease liabilities 2025 $ 49 2026 38 2027 26 2028 16 2029 8 2030 and beyond 21 Total lease payments 158 Less: amounts of lease payments representing interest 13 Present value of future lease payments 145 Less: current obligations under leases 49 Long-term lease obligations $ 96
Lease, Cost [Table Text Block]	(Dollars in millions) 2024 2023 2022 Lease costs: Operating lease costs $ 83 $ 86 $ 67 Short-term lease costs 31 23 45 Sublease income (8) (4) (13) Total $ 106 $ 105 $ 99 December 31, (Dollars in millions) 2024 2023 2022 Other operating lease information: Cash paid for amounts included in the measurement of lease liabilities $ 82 $ 85 $ 67 Right-to-use assets obtained in exchange for new lease liabilities $ 32 $ 28 $ 69 Weighted-average remaining lease term, in years 6 6 6 Weighted-average discount rate 3.0 % 3.0 % 3.2 %
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 2025 $ 450 $ — $ 206 $ 228 $ 49 $ 275 $ 1,208 2026 518 — 202 209 38 71 1,038 2027 196 250 178 153 26 83 886 2028 496 — 169 127 16 81 889 2029 495 — 152 96 8 94 845 2030 and beyond 2,612 — 1,201 763 21 1,044 5,641 Total $ 4,767 $ 250 $ 2,108 $ 1,576 $ 158 $ 1,648 $ 10,507

ENVIRONMENTAL MATTERS (Tables)

ENVIRONMENTAL MATTERS (Tables)	12 Months Ended
	Dec. 31, 2024
Environmental Matters [Abstract]
Schedule of Environmental Liabilities, Current and Non-current	(Dollars in millions) December 31, 2024 2023 Environmental contingencies, current $ 15 $ 10 Environmental contingencies, long-term 269 274 Total $ 284 $ 284
Schedule of Changes to Environmental Remediation Liabilities	(Dollars in millions) Environmental Remediation Liabilities Balance at December 31, 2022 $ 245 Changes in estimates recognized in earnings and other 19 Cash reductions (12) Balance at December 31, 2023 252 Changes in estimates recognized in earnings and other 13 Cash reductions (13) Balance at December 31, 2024 $ 252

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2024
Stockholders' Equity Note [Abstract]
Schedule of Reconciliation of the Changes in Stockholders' Equity	A reconciliation of the changes in stockholders' equity for 2024, 2023, and 2022 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, 2021 $ 2 $ 2,187 $ 8,557 $ (182) $ (4,860) $ 5,704 $ 84 $ 5,788 Net Earnings — — 793 — — 793 3 796 Cash Dividends (1) — — (377) — — (377) — (377) Other Comprehensive (Loss) — — — (23) — (23) — (23) Share-Based Compensation Expense (2) — 69 — — — 69 — 69 Stock Option Exercises — 9 — — — 9 — 9 Other (3) — (20) — — — (20) (4) (24) Share Repurchase (4) — 70 — — (1,072) (1,002) — (1,002) Balance at December 31, 2022 $ 2 $ 2,315 $ 8,973 $ (205) $ (5,932) $ 5,153 $ 83 $ 5,236 Net Earnings — — 894 — — 894 2 896 Cash Dividends (1) — — (377) — — (377) — (377) Other Comprehensive Income — — — (114) — (114) — (114) Share-Based Compensation Expense (2) — 64 — — — 64 — 64 Stock Option Exercises — 3 — — — 3 — 3 Other (3) — (14) — — (1) (15) 2 (13) Share Repurchase — — — — (150) (150) — (150) Distributions to noncontrolling interest — — — — — — (15) (15) Balance at December 31, 2023 $ 2 $ 2,368 $ 9,490 $ (319) $ (6,083) $ 5,458 $ 72 $ 5,530 Net Earnings — — 905 — — 905 3 908 Cash Dividends (1) — — (382) — — (382) — (382) Other Comprehensive Income — — — 5 — 5 — 5 Share-Based Compensation Expense (2) — 63 — — — 63 — 63 Stock Option Exercises — 41 — — — 41 — 41 Other (3) — (9) — — (2) (11) (1) (12) Share Repurchase — — — — (300) (300) — (300) Distributions to noncontrolling interest — — — — — — (1) (1) Balance at December 31, 2024 $ 2 $ 2,463 $ 10,013 $ (314) $ (6,385) $ 5,779 $ 73 $ 5,852 (1) Cash dividends includes cash dividends paid and dividends declared, but unpaid. (2) Share-based compensation expense is the fair value of share-based awards. (3) Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards. (4)
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For years ended December 31, (In millions, except per share amounts) 2024 2023 2022 Numerator Net earnings attributable to Eastman $ 905 $ 894 $ 793 Denominator Weighted average shares used for basic EPS 116.7 118.6 123.5 Dilutive effect of stock options and other award plans 1.2 0.8 1.4 Weighted average shares used for diluted EPS 117.9 119.4 124.9 EPS (1) Basic $ 7.75 $ 7.54 $ 6.42 Diluted $ 7.67 $ 7.49 $ 6.35 (1) EPS is calculated using whole dollars and shares.
Schedule of Shares of Common Stock Issued	For years ended December 31, 2024 2023 2022 Balance at beginning of year 222,762,317 222,348,557 221,809,309 Issued for employee compensation and benefit plans 826,030 413,760 539,248 Balance at end of year 223,588,347 222,762,317 222,348,557
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, 2022 $ (230) $ 32 $ (6) $ (1) $ (205) Period change (67) (21) (26) — (114) Balance at December 31, 2023 (297) 11 (32) (1) (319) Period change (20) (8) 33 — 5 Balance at December 31, 2024 $ (317) $ 3 $ 1 $ (1) $ (314)
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, 2024 2023 2022 (Dollars in millions) Before Tax Net of Tax Before Tax Net of Tax Before Tax Net of Tax Change in cumulative translation adjustment $ (1) $ (20) $ (56) $ (67) $ 7 $ 7 Defined benefit pension and other postretirement benefit plans: Amortization of unrecognized prior service credits included in net periodic costs (11) (8) (27) (21) (34) (27) Derivatives and hedging: Unrealized gain (loss) during period 24 18 (36) (27) 71 53 Reclassification adjustment for (gains) losses included in net income, net 20 15 1 1 (75) (56) Total other comprehensive income (loss) $ 32 $ 5 $ (118) $ (114) $ (31) $ (23) 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, 2024
Restructuring Costs and Asset Impairment Charges [Abstract]
Schedule of Restructuring and Related Charges	Components of asset impairments, restructuring, and other charges, net, are presented below: For years ended December 31, (Dollars in millions) 2024 2023 2022 Tangible Asset Impairments AM - Advanced interlayers (1) $ 5 $ — $ — 5 — — Loss (Gain) on Sale of Previously Impaired Assets AM - Advanced interlayers (2) — — 16 Other - Tire additives (3) — — (1) — — 15 Severance Charges Corporate cost reduction and business improvement actions (4) 21 31 22 AM - Advanced interlayers (1) 4 — — AM - Performance films (5) — — 1 Fibers - Acetate Yarn (6) — — 7 25 31 30 Restructuring and Other Costs Corporate growth and profitability initiatives (7) 12 — — CI - Singapore (8) — — 3 AM - Advanced interlayers (1)(2) 9 — 2 Fibers - Acetate Yarn (6) — 6 2 21 6 7 Total $ 51 $ 37 $ 52 (1) Asset impairment charges, severance charges, and site closure costs in 2024, related to the planned closure of a solvent-based resins production line at an advanced interlayers facility in North America. In addition, inventory adjustments of $4 million and $3 million in the Advanced Materials ("AM") segment and AFP segment, respectively, were recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2024 related to this closure. (2) Loss on sale of previously impaired assets and other restructuring costs in 2022, related to the closure of an advanced interlayers manufacturing facility in North America as part of site optimization. (3) Gain on sale of previously impaired assets in 2022, for assets associated with divested rubber additives and other product lines of the global tire additives business. (4) Severance charges related to corporate cost reductions and business improvement actions which are reported in "Other". (5) Severance charges for site optimizations in 2022 related to the closure of a performance films research and development facility. (6) Severance charges in 2022 and site closure costs in 2022 and 2023 related to the closure of an acetate yarn manufacturing facility in Europe. In addition, accelerated depreciation of $23 million was recognized in "Cost of sales" in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in 2023 related to the closure of this facility. (7) Charges related to corporate growth and profitability improvement initiatives which are reported in "Other". (8) Other restructuring charges in 2022 related to the closure of a manufacturing site in Singapore.
Schedule of Changes to Restructuring Reserve and Related Activities	Reconciliations of the beginning and ending restructuring liability amounts are as follows: (Dollars in millions) Balance at January 1, 2024 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2024 Non-cash charges $ — $ 5 $ (5) $ — $ — Severance costs 26 25 — (28) 23 Site closure & other restructuring costs — 21 — (18) 3 Total $ 26 $ 51 $ (5) $ (46) $ 26 (Dollars in millions) Balance at January 1, 2023 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2023 Severance costs $ 34 $ 31 $ — $ (39) $ 26 Site closure & other restructuring costs 1 6 — (7) — Total $ 35 $ 37 $ — $ (46) $ 26 (Dollars in millions) Balance at January 1, 2022 Provision/ Adjustments Non-cash Reductions/ Additions Cash Balance at December 31, 2022 Severance costs $ 12 $ 31 $ — $ (9) $ 34 Site closure & other restructuring costs 5 21 1 (26) 1 Total $ 17 $ 52 $ 1 $ (35) $ 35

OTHER CHARGES (INCOME), NET (Ta

OTHER CHARGES (INCOME), NET (Tables)	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Schedule of Other Nonoperating Income (Expense)	For years ended December 31, (Dollars in millions) 2024 2023 2022 Foreign exchange transaction losses (gains), net (1) $ 11 $ 11 $ 16 (Income) loss from equity investments and other investment (gains) losses, net — (10) (19) Other, net (2) 36 37 (3) Other (income) charges, net $ 47 $ 38 $ (6)

SHARE-BASED COMPENSATION PLAN_2

SHARE-BASED COMPENSATION PLANS AND AWARDS (Tables)	12 Months Ended
	Dec. 31, 2024
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 the options awarded in 2024, 2023, and 2022 are provided in the table below: Assumptions 2024 2023 2022 Expected volatility rate 30.21% 30.55% 28.98% Expected dividend yield 3.82% 3.31% 2.57% Average risk-free interest rate 4.34% 4.13% 2.35% Expected term years 6.7 6.4 6.4
Schedule of Activity of Stock Option Awards	A summary of the activity of the Company's stock option awards for 2024, 2023, and 2022 is presented below: 2024 2023 2022 Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at beginning of year 3,824,000 $ 88 3,479,200 $ 88 3,168,500 $ 84 Granted 390,900 $ 86 409,300 $ 85 443,100 $ 113 Exercised (561,900) $ 73 (38,200) $ 68 (122,700) $ 74 Cancelled, forfeited, or expired (184,200) $ 95 (26,300) $ 94 (9,700) $ 87 Outstanding at end of year 3,468,800 $ 89 3,824,000 $ 88 3,479,200 $ 88 Options exercisable at year-end 2,691,100 2,974,100 2,534,400 Available for grant at end of year 5,008,575 6,698,702 8,355,640
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, 2024: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at December 31, 2024 Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable at December 31, 2024 Weighted-Average Exercise Price $61-$80 1,038,100 3.9 $ 71 1,007,100 $ 70 $81-$100 1,202,400 6.9 $ 84 571,000 $ 83 $101-$110 882,600 4.6 $ 107 882,600 $ 107 $111-$121 345,700 7.2 $ 121 230,400 $ 121 3,468,800 5.4 $ 89 2,691,100 $ 89
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, 2024 is presented below: Nonvested Options Number of Options Weighted-Average Grant Date Fair Value Nonvested at January 1, 2024 849,900 $23.12 Granted 390,900 $21.16 Vested (403,800) $22.79 Cancelled, forfeited, or expired (59,400) $22.43 Nonvested at December 31, 2024 777,600 $22.35

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2024
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) 2024 2023 2022 Current assets $ (82) $ 49 $ 22 Other assets 48 45 12 Current liabilities 61 (23) 180 Long-term liabilities and equity 24 83 76 Total $ 51 $ 154 $ 290
Schedule of Cash Paid for Interest and Income Taxes and Noncash Investing and Financing Activities	For years ended December 31, (Dollars in millions) 2024 2023 2022 Interest, net of amounts capitalized $ 203 $ 214 $ 179 Income taxes, net of refunds 111 158 78 Non-cash investing activities: Outstanding trade payables related to capital expenditures 73 115 64

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Schedule of Segment Information	For year ended December 31, 2024 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 194 146 99 64 503 6 509 Capital expenditures 403 68 65 42 578 21 599 Assets (6) 5,735 4,608 1,586 1,075 13,004 2,209 15,213 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For year ended December 31, 2023 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 161 143 103 86 493 5 498 Capital expenditures 608 88 68 36 800 28 828 Assets (8) 5,423 4,691 1,600 1,081 12,795 1,838 14,633 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Sale of the Company's operations in Texas City, Texas (excluding the plasticizers operations). See Note 2, "Divestitures", for a description of the transaction. (7) From the previously reported operational incident at the Kingsport site as a result of a steam line failure (the "steam line incident"). (8) Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets. For year ended December 31, 2022 Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Other Total Consolidated Depreciation and amortization expense 163 142 104 61 470 7 477 Capital expenditures 341 99 97 43 580 31 611 (1) Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net. (2) Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net. (3) See Note 16, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items. (4) Actuarial gains and losses resulting from the changes in discount rates and other actuarial assumptions and the difference between actual and expected returns on plan assets during the period. (5) Environmental and other costs from previously divested or non-operational sites and product lines. (6) Primarily related to the sale of the adhesives resins business. See Note 2, "Divestitures", for a description of the transaction. (7) From the previously reported operational incident at the Kingsport site as a result of a steam line failure (the "steam line incident").
Revenue from External Customers by Products and Services [Table Text Block]	Percentage of Total Segment Sales Product Lines 2024 2023 2022 Advanced Interlayers 33% 34% 29% Performance Films 20% 21% 20% Specialty Plastics 47% 45% 51% Total 100% 100% 100% Percentage of Total Segment Sales Product Lines 2024 2023 2022 Care Additives 37% 37% 38% Coatings Additives 28% 27% 26% Functional Amines 19% 18% 20% Specialty Fluids 16% 18% 16% Total 100% 100% 100% Percentage of Total Segment Sales Product Lines 2024 2023 2022 Intermediates 75% 78% 77% Plasticizers 25% 22% 23% Total 100% 100% 100% Percentage of Total Segment Sales Product Lines 2024 2023 2022 Acetate Tow 69% 70% 64% Acetate Yarn 13% 11% 14% Acetyl Chemical Products 13% 14% 16% Nonwovens 5% 5% 6% Total 100% 100% 100%
Revenue from External Customers by Geographic Areas [Table Text Block]	Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 31% 32% 33% Asia Pacific 37% 35% 35% Europe, Middle East, and Africa 26% 27% 26% Latin America 6% 6% 6% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 43% 42% 41% Asia Pacific 21% 21% 22% Europe, Middle East, and Africa 30% 31% 30% Latin America 6% 6% 7% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 70% 71% 70% Asia Pacific 7% 8% 7% Europe, Middle East, and Africa 18% 17% 17% Latin America 5% 4% 6% Total 100% 100% 100% Percentage of Total Segment Sales Sales by Customer Location 2024 2023 2022 United States and Canada 21% 21% 25% Asia Pacific 36% 35% 35% Europe, Middle East, and Africa 41% 42% 37% Latin America 2% 2% 3% Total 100% 100% 100%
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table]	For year ended December 31, 2024 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 3,050 $ 2,862 $ 2,134 $ 1,318 $ 9,364 Cost of sales 2,215 2,107 1,901 775 $ 6,998 Selling, general and administrative expenses 292 204 112 74 $ 682 Other segment items (1) 79 61 20 15 $ 175 Adjusted EBIT 464 490 101 454 1,509 Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"): Other adjusted EBIT (2) (211) Non-core items impacting EBIT Cost of sales impact from restructuring activities (3) (7) Asset impairments, restructuring, and other charges, net (3) (51) Mark-to-market pension and other postretirement benefits gain (loss), net (4) 54 Environmental and other costs (5) (16) Net interest expense (200) Consolidated EBT $ 1,078 For year ended December 31, 2023 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 2,932 $ 2,834 $ 2,143 $ 1,295 $ 9,204 Cost of sales 2,221 2,140 1,895 789 $ 7,045 Selling, general and administrative expenses 295 200 119 72 $ 686 Other segment items (1) 73 58 18 12 $ 161 Adjusted EBIT 343 436 111 422 1,312 Reconciliation of segment Adjusted EBIT to consolidated EBT: Other adjusted EBIT (2) (215) Non-core items impacting EBIT Cost of sales impact from restructuring activities (3) (23) Asset impairments, restructuring, and other charges, net (3) (37) Mark-to-market pension and other postretirement benefits gain (loss), net (4) (53) Environmental and other costs (5) (13) Net gain on divested business (6) 323 Unusual items impacting EBIT Steam line incident insurance proceeds (7) 8 Net interest expense (215) Consolidated EBT $ 1,087 For year ended December 31, 2022 (Dollars in millions) Advanced Materials Additives & Functional Products Chemical Intermediates Fibers Total Operating Segments Sales $ 3,207 $ 3,475 $ 2,716 $ 1,022 $ 10,420 Cost of sales 2,451 2,689 2,248 814 8,202 Selling, general and administrative expenses 283 183 104 64 634 Other segment items (1) 78 57 15 4 154 Adjusted EBIT 395 546 349 140 1,430 Reconciliation of segment Adjusted EBIT to consolidated EBT: Other adjusted EBIT (2) (91) Non-core items impacting EBIT Asset impairments, restructuring, and other charges, net (3) (52) Mark-to-market pension and other postretirement benefits gain (loss), net (4) (19) Environmental and other costs (5) (15) Adjustments to contingent consideration 6 Net loss on divested business and transaction costs (6) (61) Unusual items impacting EBIT Steam line incident insurance proceeds (7) (39) Net interest expense (182) Consolidated EBT $ 977
Reconciliation of Revenue from Segments to Consolidated	For years ended December 31, (Dollars in millions) 2024 2023 2022 Sales by Segment Advanced Materials $ 3,050 $ 2,932 $ 3,207 Additives & Functional Products (1) 2,862 2,834 3,475 Chemical Intermediates (1) 2,134 2,143 2,716 Fibers 1,318 1,295 1,022 Total Sales by Operating Segment 9,364 9,204 10,420 Other (2) 18 6 160 Consolidated Sales $ 9,382 $ 9,210 $ 10,580 (1) Prior periods have been recast as a result of the Company's product moves during first quarter 2023. (2) "Other" in 2022 includes sales revenue from the divested adhesives resins business.
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas	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 2024 2023 2022 Sales United States $ 3,773 $ 3,794 $ 4,738 China 1,073 974 964 All other foreign countries 4,536 4,442 4,878 Total $ 9,382 $ 9,210 $ 10,580 December 31, 2024 2023 2022 Net properties United States $ 4,548 $ 4,494 $ 4,180 All foreign countries 1,067 1,054 980 Total $ 5,615 $ 5,548 $ 5,160

RESERVE ROLLFORWARDS (Tables)

RESERVE ROLLFORWARDS (Tables)	12 Months Ended
	Dec. 31, 2024
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, 2024 Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2024 Reserve for: Credit losses $ 17 $ (2) $ — $ — $ 15 LIFO inventory 421 (46) — — 375 Non-environmental asset retirement obligations 51 2 — — 53 Environmental contingencies 284 13 — 13 284 Deferred tax valuation allowance 183 (8) 511 — 686 $ 956 $ (41) $ 511 $ 13 $ 1,413 (Dollars in millions) Additions Balance at January 1, 2023 Charges (Credits) to Cost and Expense Other Accounts Balance at December 31, 2023 Reserve for: Credit losses $ 15 $ 2 $ — $ — $ 17 LIFO inventory 493 (72) — — 421 Non-environmental asset retirement obligations 51 1 — 1 51 Environmental contingencies 274 26 — 16 284 Deferred tax valuation allowance 258 (76) 1 — 183 $ 1,091 $ (119) $ 1 $ 17 $ 956 (Dollars in millions) Additions Balance at January 1, 2022 Charges (Credits) to Cost and Expense Other Accounts Deductions Balance at December 31, 2022 Reserve for: Credit losses $ 17 $ (2) $ — $ — $ 15 LIFO inventory 365 128 — — 493 Non-environmental asset retirement obligations 51 2 (1) 1 51 Environmental contingencies 281 7 — 14 274 Deferred tax valuation allowance 339 (79) (2) — 258 $ 1,053 $ 56 $ (3) $ 15 $ 1,091

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenue Recognition [Abstract]
Contract with Customer, Liability	$ 15	$ 15	$ 29
Contract with Customer, Asset, after Allowance for Credit Loss	92	$ 92	80
Environmental Costs [Abstract]
Expected Payment Period of Environmental Contingencies		30 years
Accounts receivable and allowance for doubtful accounts [Abstract]
Allowance for doubtful accounts	15	$ 15	17
Working Capital Management and Off Balance Sheet Arrangements [Abstract]
Receivable Sold Under Factoring Arrangement		2,700	2,800
Supplier Finance Program, Obligation	$ 56	$ 56	$ 69
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current	Accounts Payable and Accrued Liabilities, Current	Accounts Payable and Accrued Liabilities, Current
Government Assistance [Line Items]
Government incentives		$ 9	$ 0	$ 0
Supplier Finance Program [Line Items]
Supplier Finance Program, Obligation	$ 56	56	$ 69
Supplier Finance Program, Obligation, Addition		418
Supplier Finance Program, Obligation, Settlement		$ (431)
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current	Accounts Payable and Accrued Liabilities, Current	Accounts Payable and Accrued Liabilities, Current
Building And Building Equipment [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Machinery and Equipment [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Computer software [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Office furniture and fixtures and computer equipment [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Vehicles, railcars, and general machinery and equipment [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Manufacturing-related improvements [Member]
Depreciation [Abstract]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]	Useful Life, Shorter of Lease Term or Asset Utility [Member]
Government Assistance, Other
Government Assistance [Line Items]
Government Assistance, Award Amount	$ 11	$ 11
Government incentives	$ 9

DIVESTITURES (Details)

DIVESTITURES (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2023	Apr. 01, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Gain) loss on divested businesses		$ 0	$ 323	$ (43)
Texas City Operations | 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					$ 12
Disposal Group, Including Discontinued Operation, Inventory					7
Disposal Group, Including Discontinued Operation, Other Assets, Current					17
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment					103
Disposal Group, Including Discontinued Operation, Goodwill					67
Disposal Group, Including Discontinued Operation, Intangible Assets					3
Disposal Group, Including Discontinued Operation, Assets					209
Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities					10
Disposal Group, Including Discontinued Operation, Liabilities					34
Disposal group, Including Discontinued Operation, Assets, Net					175
(Gain) loss on divested businesses	$ 323
Disposal Group, Including Discontinued Operation, Consideration					498
Disposal Group, Including Discontinued Operation, Other Liabilities					$ 24
Adhesives Resins 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						$ 129
Disposal Group, Including Discontinued Operation, Inventory						163
Disposal Group, Including Discontinued Operation, Other Assets, Current						21
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment						303
Disposal Group, Including Discontinued Operation, Goodwill						399
Disposal Group, Including Discontinued Operation, Intangible Assets						14
Disposal Group, Including Discontinued Operation, Assets						1,029
Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities						83
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities						7
Disposal Group, Including Discontinued Operation, Liabilities						94
Disposal group, Including Discontinued Operation, Assets, Net						935
(Gain) loss on divested businesses			1
Disposal Group, Including Discontinued Operation, Consideration						957
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)			$ 10
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]			(Gain) loss on divested businesses
Disposal Group, Including Discontinued Operations, Transaction Costs			$ 13
Disposal Group, Including Discontinued Operation, Other Liabilities						$ 4

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
At FIFO or average cost (approximates current cost) [Abstract]
Finished goods	$ 1,321	$ 1,193
Work in process	305	293
Raw materials and supplies	737	618
Total inventories at FIFO or average cost	2,363	2,104
Less: LIFO reserve	375	421
Total inventories	$ 1,988	$ 1,683
Inventories valued on the LIFO method (in hundredths)	50%	50%

PROPERTIES AND ACCUMULATED DE_3

PROPERTIES AND ACCUMULATED DEPRECIATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	$ 13,985	$ 13,574
Less: Accumulated depreciation	8,370	8,026
Net properties	5,615	5,548
Interest capitalized	17	18	$ 9
Property, Plant, and Equipment, Additional Disclosures [Abstract]
Depreciation expense	419	405	384
Cumulative construction-period interest	117	100
Accumulated depreciation for cumulative construction-period interest	51	46
Interest capitalized	17	18	$ 9
Land [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	111	114
Buildings and Building Equipment [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	1,531	1,482
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	11,566	10,750
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Properties and equipment at cost	$ 777	$ 1,228

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS Part 1 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance	$ 3,646	$ 3,664
Acquisition (2)	4	34
Divestiture		(67)
Adjustments to net goodwill resulting from reorganization (2)		0
Currency translation and other adjustments	(18)	15
Ending Balance	3,632	3,646
Advanced Materials [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance	1,330	1,296
Acquisition (2)	4	34
Divestiture		0
Adjustments to net goodwill resulting from reorganization (2)		0
Currency translation and other adjustments	(3)	0
Ending Balance	1,331	1,330
Additives And Functional Products [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance	2,182	1,601
Acquisition (2)	0	0
Divestiture		0
Adjustments to net goodwill resulting from reorganization (2)		569
Currency translation and other adjustments	(10)	12
Ending Balance	2,172	2,182
Goodwill, Impaired, Accumulated Impairment Loss	106	106
Chemical Intermediates [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance	124	757
Acquisition (2)	0	0
Divestiture		(67)
Adjustments to net goodwill resulting from reorganization (2)		(569)
Currency translation and other adjustments	(5)	3
Ending Balance	119	124
Goodwill, Impaired, Accumulated Impairment Loss	12	12
Other Segments [Member]
Changes in carrying amount of goodwill [Roll Forward]
Beginning Balance	10	10
Acquisition (2)	0	0
Divestiture		0
Adjustments to net goodwill resulting from reorganization (2)		0
Currency translation and other adjustments	0	0
Ending Balance	10	10
Goodwill, Impaired, Accumulated Impairment Loss	$ 14	$ 14

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS Part 2 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Line Items]
Gross Carrying Value	$ 2,095	$ 2,120
Accumulated Amortization	1,063	982
Finite-Lived Intangible Assets, Net	1,032	1,138
Amortization expense of definite-lived intangible assets related to continuing operations	82	86	$ 87
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Year One	80
Finite-Lived Intangible Asset, Expected Amortization, Year Two	77
Finite-Lived Intangible Asset, Expected Amortization, Year Three	70
Finite-Lived Intangible Asset, Expected Amortization, Year Four	66
Finite-Lived Intangible Asset, Expected Amortization, Year Five	61
Trademarks [Member]
Intangible Assets [Line Items]
Gross Carrying Value	349	350
Finite-Lived Intangible Assets, Net	349	350
Other Intangible Assets [Member]
Intangible Assets [Line Items]
Gross Carrying Value	0	7
Finite-Lived Intangible Assets, Net	0	7
Customer Relationships [Member]
Intangible Assets [Line Items]
Gross Carrying Value	1,141	1,149
Accumulated Amortization	649	592
Finite-Lived Intangible Assets, Net	$ 492	557
Customer Relationships [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	10 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	$ 519	527
Accumulated Amortization	378	356
Finite-Lived Intangible Assets, Net	$ 141	171
Technology [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	10 years
Technology [Member] | Maximum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	20 years
Other Intangible Assets [Member]
Intangible Assets [Line Items]
Gross Carrying Value	$ 86	87
Accumulated Amortization	36	34
Finite-Lived Intangible Assets, Net	$ 50	$ 53
Other Intangible Assets [Member] | Minimum [Member]
Intangible Assets [Line Items]
Estimated Useful Life in Years	16 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, 2024	Dec. 31, 2023
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%
Equity method investment in joint venture	$ 114	$ 106
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%
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%
Accoya Joint Venture
Investments, Equity Method and Joint Ventures, Schedule of Equity Method Investments [Line Items]
Percentage of equity interest in joint venture (in hudredths)	40%

PAYABLES AND OTHER CURRENT LI_3

PAYABLES AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Trade creditors	$ 1,309	$ 1,170
Accrued payrolls, vacation, and variable-incentive compensation	231	222
Accrued taxes	290	192
Other	428	451
Total payables and other current liabilities	$ 2,258	$ 2,035

INCOME TAXES Part 1 (Details)

INCOME TAXES Part 1 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings from continuing operations before income taxes [Abstract]
United States	$ 147	$ 357	$ 205
Outside the United States	931	730	772
Total	1,078	1,087	977
United States [Abstract]
Current	36	133	179
Deferred	(80)	(39)	(76)
Outside United States [Abstract]
Current	176	153	105
Deferred	41	(35)	(10)
State and other [Abstract]
Current	10	7	33
Deferred	(13)	(28)	(50)
Provision for income taxes	170	191	181
Deferred tax charge (benefit) recorded in stockholders' equity [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	19	11	0
Defined benefit pension and other postretirement benefit plans	(3)	(6)	(7)
Derivatives and hedging	11	(9)	(1)
Other comprehensive income	27	(4)	(8)
Income tax expense (benefit) included in consolidated financial statement [Abstract]
Provision for income taxes	170	191	181
Other comprehensive income	27	(4)	(8)
Total	197	187	173
Reconciliation income tax rate [Abstract]
Amount computed using the statutory rate	226	228	205
State income taxes, net	(21)	(26)	(27)
Foreign rate variance	(31)	(78)	(16)
Change in reserves for tax contingencies	40	105	27
General business credits	(64)	(81)	(44)
U.S. tax on foreign earnings, net of credits	(5)	22	(17)
Divestitures	7	14	37
Other	18	7	16
Provision for income taxes	$ 170	$ 191	$ 181
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Effective tax rate for the period (in hundredths)	16%	18%	19%
Deferred tax assets [Abstract]
Post-employment obligations	$ 132	$ 158
Net operating loss carryforwards	657	690
Tax credit carryforwards	313	268
Environmental contingencies	68	68
Capitalized research and development expenses	421	322
Other	198	264
Total deferred tax assets	1,789	1,770
Less: Valuation allowance	686	183
Deferred tax assets less valuation allowance	1,103	1,587
Deferred tax liabilities [Abstract]
Property, plant, and equipment	(961)	(952)
Intangible assets	(251)	(270)
Investments	0	(516)
Deferred Tax Liabilities, Tax Deferred Income	(166)	(160)
Other	(149)	(134)
Total deferred tax liabilities	(1,527)	(2,032)
Net deferred tax liabilities	(424)	(445)
As recorded in the Consolidated Statements of Financial Position [Abstract]
Net deferred tax liabilities	(424)	(445)
Undistributed Earnings of Foreign Subsidiaries	4,000
Deferred Tax Liabilities, Net	424	445
U.S. tax on foreign earnings, net of credits	(5)	22	$ (17)
Deferred Tax Assets, Net of Valuation Allowance	1,103	1,587
Due to and from tax authorities [Abstract]
Miscellaneous receivables	73	62
Payables and other current liabilities	229	133
Other long-term liabilities	302	287
Total income taxes payable	531	420
Operating Loss Carryforwards [Line Items]
Undistributed Earnings of Foreign Subsidiaries	4,000
Deferred Tax Liabilities, Net	424	445
U.S. tax on foreign earnings, net of credits	(5)	22	$ (17)
Deferred Tax Assets, Net of Valuation Allowance	1,103	1,587
Foreign Country [Member]
As recorded in the Consolidated Statements of Financial Position [Abstract]
Operating Loss Carryforwards	2,400
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	$ 1,600
Operating Loss Carryforwards, Valuation Allowance	551
Foreign tax credit carryforwards available to reduce possible future domestic income taxes	112
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,400
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	$ 1,600
Operating Loss Carryforwards, Valuation Allowance	551
Foreign tax credit carryforwards available to reduce possible future domestic income taxes	112
Foreign Country [Member] | Solutia [Member]
As recorded in the Consolidated Statements of Financial Position [Abstract]
Tax Credit Carryforward, Valuation Allowance	103
Operating Loss Carryforwards [Line Items]
Tax Credit Carryforward, Valuation Allowance	103
United States [Member]
As recorded in the Consolidated Statements of Financial Position [Abstract]
Operating Loss Carryforwards	0
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	0
State and Local Jurisdiction [Member] | Solutia [Member]
As recorded in the Consolidated Statements of Financial Position [Abstract]
Operating Loss Carryforwards, Valuation Allowance	29
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	29
Other Noncurrent Assets [Member]
Deferred tax assets [Abstract]
Deferred tax assets less valuation allowance	109	156
As recorded in the Consolidated Statements of Financial Position [Abstract]
Deferred Tax Assets, Net of Valuation Allowance	109	156
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Net of Valuation Allowance	109	156
Other Noncurrent Liabilities [Member]
Deferred tax liabilities [Abstract]
Net deferred tax liabilities	(533)	(601)
As recorded in the Consolidated Statements of Financial Position [Abstract]
Net deferred tax liabilities	(533)	(601)
Deferred Tax Liabilities, Net	533	601
Operating Loss Carryforwards [Line Items]
Deferred Tax Liabilities, Net	$ 533	$ 601

INCOME TAXES Part 2 (Details)

INCOME TAXES Part 2 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of beginning and ending amounts of accrued interest related to unrecognized tax benefits [Roll Forward]
Divestitures	$ 7	$ 14	$ 37
United States [Member]
Reconciliation of beginning and ending amounts of unrecognized tax benefits [Roll Forward]
Beginning Balance	320	235	200
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	27	33	11
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	3	68	24
Lapse of statute of limitations	(6)	(9)	0
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	(23)	(7)	0
Ending Balance	321	320	235
Reconciliation of beginning and ending amounts of accrued interest related to unrecognized tax benefits [Roll Forward]
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	55	39	22	$ 13
Unrecognized Tax Benefits, Interest on Income Taxes Expense	18	17	9
Interest income, net of tax associated with expiration of statute of limitations	(2)	$ 0	$ 0
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	$ 150

BORROWINGS Part 1 (Details)

BORROWINGS Part 1 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total borrowings	$ 5,017	$ 4,846
Borrowings due within one year	450	541
Long-term borrowings	4,567	4,305
Proceeds from borrowings	1,237	796	$ 500
Outside the United States	931	730	$ 772
7 1/4% debentures due January 2024 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 0	198
Stated Interest Rate (in hundredths)	7.25%
Repayments of Debt	$ 198
Debt Instrument, Maturity Date Text	January 2024
3.8% notes due March 2025 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 450	696
Stated Interest Rate (in hundredths)	3.80%
Repayments of Debt	$ 250
Debt Instrument, Maturity Date Text	March 2025
1.875% notes due November 2026 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 518	550
Stated Interest Rate (in hundredths)	1.875%
Debt Instrument, Maturity Date Text	November 2026
7.60% debentures due February 2027 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 196	196
Stated Interest Rate (in hundredths)	7.60%
Debt Instrument, Maturity Date Text	February 2027
4.5% Notes Due Dec 2028 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 496	495
Stated Interest Rate (in hundredths)	4.50%
Debt Instrument, Maturity Date Text	December 2028
4.8% notes due September 2042 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 495	495
Stated Interest Rate (in hundredths)	4.80%
Debt Instrument, Maturity Date Text	September 2042
4.65% notes due October 2044 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 878	878
Stated Interest Rate (in hundredths)	4.65%
Debt Instrument, Maturity Date Text	October 2044
2027 Term Loan
Debt Instrument [Line Items]
Long-term Debt	$ 250	$ 499
Debt Instrument, Face Amount	$ 500
Debt, Weighted Average Interest Rate	5.58%	6.58%
Repayments of Debt	$ 250
Commercial paper and short-term borrowings [Member]
Debt Instrument [Line Items]
Borrowings due within one year	0	$ 0
5.75% Notes Due March 2033
Debt Instrument [Line Items]
Long-term Debt	$ 496	496
Stated Interest Rate (in hundredths)	5.75%
Debt Instrument, Maturity Date Text	March 2033
7 5/8% Notes Due June 2024
Debt Instrument [Line Items]
Long-term Debt	$ 0	43
Stated Interest Rate (in hundredths)	7.625%
Repayments of Debt	$ 43
Debt Instrument, Maturity Date Text	June 2024
2024 Term Loan
Debt Instrument [Line Items]
Long-term Debt	$ 0	300
Repayments of Debt	300
5.0% Notes Due Aug 2029
Debt Instrument [Line Items]
Long-term Debt	495	0
Debt Instrument, Face Amount	$ 500
Stated Interest Rate (in hundredths)	5%
Debt Instrument, Maturity Date Text	August 2029
Proceeds from Issuance of Debt	$ 495
5.625% Notes Due February 2034
Debt Instrument [Line Items]
Long-term Debt	743	$ 0
Debt Instrument, Face Amount	$ 750
Stated Interest Rate (in hundredths)	5.625%
Debt Instrument, Maturity Date Text	February 2034
Proceeds from Issuance of Debt	$ 742

BORROWINGS Part 2 (Details)

BORROWINGS Part 2 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Credit Facilities [Abstract]
Borrowings due within one year	$ 450	$ 541
Proceeds from borrowings	1,237	796	$ 500
Revolving Credit Facility [Member]
Credit Facilities [Abstract]
Line of Credit Facility, Current Borrowing Capacity	1,500
Line of Credit Facility, Maximum Month-end Outstanding Amount	0	0
Commercial paper and short-term borrowings [Member]
Credit Facilities [Abstract]
Borrowings due within one year	0	0
2024 Term Loan
Line of Credit Facility [Line Items]
Repayments of Debt	300
Credit Facilities [Abstract]
Long-term Debt	0	$ 300
2027 Term Loan
Line of Credit Facility [Line Items]
Repayments of Debt	$ 250
Credit Facilities [Abstract]
Debt, Weighted Average Interest Rate	5.58%	6.58%
Long-term Debt	$ 250	$ 499

BORROWINGS BORROWINGS Part 3 (D

BORROWINGS BORROWINGS Part 3 (Details) Fair Value - Fair Value, Recurring [Member] - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
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	4,900	4,700
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) € in Millions, ¥ in Millions, MMBTU in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2024 USD ($) MMBTU	Dec. 31, 2022 USD ($)	Dec. 31, 2024 USD ($) MMBTU	Dec. 31, 2024 EUR (€)	Dec. 31, 2023 USD ($) MMBTU	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 JPY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2024 EUR (€) MMBTU	Dec. 31, 2023 EUR (€) MMBTU	Dec. 31, 2022 EUR (€)
Derivative [Line Items]
Gain on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring								$ 1
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Derivative [Line Items]
Cash Flow Hedge Derivative Instrument Assets at Fair Value	$ 6		$ 6		$ 0
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	$ 13	$ 27
Energy Related Derivative [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount | MMBTU	10		10		11				10	11
Interest Rate Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount					$ 75
Derivative, Cash Received on Hedge								13
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax								12
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 0		$ 0		75
Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax					34
Notes Due January 2024 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax			9
3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax			7
5.0% Notes Due Aug 2029
Derivative [Line Items]
Debt Instrument, Face Amount	500		500
5.625% Notes Due February 2034
Derivative [Line Items]
Debt Instrument, Face Amount	750		750
Notes Due August 2022 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax								40
Euro Member Countries, Euro | Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount | €									€ 428	€ 405
Euro Member Countries, Euro | Notes Due January 2024 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period | €				€ 165
Euro Member Countries, Euro | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche One
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €						€ 340
Derivative Notional Amount, Settled in Period | €				104
Euro Member Countries, Euro | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €						351
Derivative Notional Amount, Settled in Period | €						340
Euro Member Countries, Euro | 1.50% Notes Due 2023 and 1.875% Notes Due 2026 [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Notional Amount of Nonderivative Instruments			518	499	550	498
Euro Member Countries, Euro | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €				46
Euro Member Countries, Euro | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche One
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €						113
Euro Member Countries, Euro | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €						285
Derivative Notional Amount, Settled in Period					265
Euro Member Countries, Euro | Cross Currency Swaps[Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount | €									1,543	1,354
Euro Member Countries, Euro | 5.75% Notes Due March 2033 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €						€ 283
Euro Member Countries, Euro | 5.0% Notes Due Aug 2029 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €				184
Euro Member Countries, Euro | 5.625% Notes Due February 2034 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | €				€ 230
Euro Member Countries, Euro | Notes Due August 2022 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount | €											€ 266
United States of America, Dollars | Notes Due January 2024 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period			190
United States of America, Dollars | 3.8% notes due March 2025 [Member] | Interest Rate Contract [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period	$ 75
United States of America, Dollars | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					50
United States of America, Dollars | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche One
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					375
Derivative Notional Amount, Settled in Period			120
United States of America, Dollars | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					375
Derivative Notional Amount, Settled in Period					375
United States of America, Dollars | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Three
Derivative [Line Items]
Derivative Notional Amount, Settled in Period					50
United States of America, Dollars | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period			50
United States of America, Dollars | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche One
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					125
United States of America, Dollars | 4.5% Notes Due Dec 2028 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					305
Derivative Notional Amount, Settled in Period					305
United States of America, Dollars | 5.75% Notes Due March 2033 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period					300
United States of America, Dollars | 5.0% Notes Due Aug 2029 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period			200
United States of America, Dollars | 5.625% Notes Due February 2034 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period			$ 250
United States of America, Dollars | Notes Due August 2022 | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount		$ 320						$ 320
Japan, Yen | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | ¥							¥ 6,700
Japan, Yen | 3.8% notes due March 2025 [Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member] | Tranche Three
Derivative [Line Items]
Derivative Notional Amount, Entered in Period | ¥							¥ 7,400
Derivative Notional Amount, Settled in Period					$ 6,700
Japan, Yen | Cross Currency Swaps[Member] | Cross Currency Interest Rate Contract [Member] | Net Investment Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, Notional Amount | €									€ 7,385	€ 7,385

DERIVATIVE AND NON-DERIVATIVE_4

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 2 (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Derivative Liabilities [Abstract]
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	97,000,000	27,000,000
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability	(62,000,000)	(93,000,000)
Derivative, Fair Value, Net	35,000,000	(66,000,000)
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	4,000,000	19,000,000
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	6,000,000	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	3,000,000	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	0	8,000,000
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	2,000,000
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	0	1,000,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Fair Value Hedge Liabilities	0	3,000,000
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Derivative Liabilities [Abstract]
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	19,000,000	8,000,000
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 Assets [Member]
Derivative Assets [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value	69,000,000	18,000,000
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 Current Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value	4,000,000	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 Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value	54,000,000	61,000,000
Fair Value Hedging [Member] | Interest Rate Contract [Member] | Long-term Debt
Derivatives, Fair Value [Line Items]
Hedged Liability, Fair Value Hedge, Cumulative Increase (Decrease)	$ 0	$ (3,000,000)
Derivative Liabilities [Abstract]
Hedged Liability, Statement of Financial Position [Extensible Enumeration]	Long-term borrowings	Long-term borrowings

DERIVATIVE AND NON-DERIVATIVE_5

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 3 (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Sales	$ 9,382,000,000	$ 9,210,000,000	$ 10,580,000,000
Cost of sales	7,092,000,000	7,149,000,000	8,443,000,000
Interest Income (Expense), Net	(200,000,000)	(215,000,000)	(182,000,000)
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(1,000,000)	(56,000,000)	7,000,000
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	33,000,000	(26,000,000)
Summary of Derivative Instruments [Abstract]
Monetized positions and mark to market net losses in accumulated other comprehensive income before tax	(154,000,000)	4,000,000
Price Risk Cash Flow Hedge Unrealized Loss to be Reclassified During Next 12 Months	(10,000,000)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Summary of Derivative Instruments [Abstract]
Derivative, Fair Value, Net	35,000,000	(66,000,000)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Summary of Derivative Instruments [Abstract]
Derivative, Fair Value, Net	0	0
Commodity Contract [Member] | Cash Flow Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ 11,000,000	$ (14,000,000)	$ (11,000,000)
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 Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Cost of sales	Cost of sales	Cost of sales
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ 20,000,000	$ (14,000,000)	$ (2,000,000)
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 Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Sales	Sales	Sales
Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Other Comprehensive Income (Loss), Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ 2,000,000	$ 2,000,000	$ 10,000,000
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 Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Income (Expense), Net	Interest Income (Expense), Net	Interest Income (Expense), Net
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	$ 4,000,000	$ 3,000,000	$ 2,000,000
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	(4,000,000)	(3,000,000)	(2,000,000)
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	33,000,000	(30,000,000)	85,000,000
Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	1,000,000	(5,000,000)	(11,000,000)
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	107,000,000	(32,000,000)	63,000,000
OCI, Derivative Qualifying as Hedge, Excluded Component	$ (26,000,000)	$ (42,000,000)	$ (1,000,000)

DERIVATIVE AND NON-DERIVATIVE_6

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 4 (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Not Designated as Hedging Instrument [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 1	$ (5)	$ (11)

RETIREMENT PLANS (Details)

RETIREMENT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Change in projected benefit obligation [Roll Forward]
Actuarial loss (gain)	$ 54	$ (53)	$ (19)
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Current year prior service credit (cost)	11	27	34
Stock Option [Member]
Estimated future benefits payments [Abstract]
Tax benefit of options exercised	2		1
Fair value of shares vested	$ 9	$ 8	8
Post Retirement Welfare Plans [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	100%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	100%	100%
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation	$ 402	$ 432
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year	480	509
Service cost	0	0	0
Interest cost	24	26	14
Actuarial loss (gain)	(17)	(11)
Settlement	0	0
Plan participants' contributions	2	2
Effect of currency exchange	0	0
Benefits paid	(43)	(46)
Benefit obligation, end of year	446	480	509
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	104	106
Actual return on plan assets	3	12
Effect of currency exchange	0	0
Company contributions	35	35
Reserve for third party contributions	0	(5)
Plan participants' contributions	2	2
Benefits paid	(43)	(46)
Settlements	0	0
Fair value of plan assets, end of year	101	104	106
Funded status at end of year	(345)	(376)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset	57	56
Current liabilities	(36)	(36)
Post-employment obligations	(366)	(396)
Net amount recognized, end of year	(345)	(376)
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax	0	(10)
Components of net periodic benefit cost [Abstract]
Service cost	0	0	0
Interest cost	24	26	14
Expected return on plan assets	(5)	(4)	(4)
Amortization of: [Abstract]
Prior service (credit) cost	(10)	(27)	(31)
Mark-to-market adjustment	(15)	(14)	(103)
Net periodic benefit cost	(6)	(19)	(124)
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Curtailment gain	0	0	0
Amortization of: [Abstract]
Prior service (credit) cost	(10)	(27)	(31)
Total	$ (10)	$ (27)	$ (31)
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)	5.60%	5.21%	5.55%
Health care cost trend [Abstract]
Initial (in hundredths)	6.25%	6.50%	6%
Decreasing to ultimate trend of (in hundredths)	5%	5%	5%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)	5.21%	5.55%	2.83%
Discount rate for interest costs	5.16%	5.43%	2.35%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	4.50%	3.50%	3.50%
Health Care Cost Trend [Abstract]
Initial (in hundredths)	6.50%	6%	6%
Decreasing to ultimate trend of (in hundredths)	5%	5%	5%
Projected Year that reaches ultimate trend rate	2030	2030	2026
Defined Benefit Plan, Year Health Care Cost Trend Rate Reaches Ultimate Trend Rate	2030	2030	2030
Estimated future benefits payments [Abstract]
2025	$ 44
2026	43
2027	43
2028	42
2029	41
2030-2034	$ 184
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%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	0%	0%
Post Retirement Welfare Plans [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	100%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	100%	100%
Post Retirement Welfare Plans [Member] | Real Estate [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	0%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	0%	0%
Post Retirement Welfare Plans [Member] | Other Investment Companies [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	0%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	0%	0%
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	$ 89
Fair value of plan assets, end of year	86	$ 89
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	2
Fair value of plan assets, end of year	0	2
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	87
Fair value of plan assets, end of year	86	87
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
Fair value of plan assets, end of year		2
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
Fair value of plan assets, end of year		2
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	0
Fair value of plan assets, end of year		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	0
Fair value of plan assets, end of year		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	65
Fair value of plan assets, end of year	64	65
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	0
Fair value of plan assets, end of year	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	65
Fair value of plan assets, end of year	64	65
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	0
Fair value of plan assets, end of year	0	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	22
Fair value of plan assets, end of year	22	22
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	0
Fair value of plan assets, end of year	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	22
Fair value of plan assets, end of year	22	22
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	0
Fair value of plan assets, end of year	$ 0	$ 0
Long Term Performance Share Award | Performance Shares [Member]
Estimated future benefits payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	339,000	406,000	288,000
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%
Allocated shares in the ESOP (in shares)	1,865,375	1,899,512	1,871,624
Percentage of an employee's remuneration that is being matched by the employer (in hundredths)	7%
Percentage of company match of the first seven percent of employee's compensation contributed to the plan (in hundredths)	50%
Charges for domestic contributions to the Defined Contribution plans	$ 81	$ 79	$ 81
Foreign Plan [Member]
Defined Benefit Plan, Pension Plan with Project Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation	79	434
Fair value of plan assets	53	394
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Accumulated benefit obligation	55	408
Fair value of plan assets	40	385
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	639
Fair value of plan assets, end of year	624	639
Foreign Plan [Member] | Investments measured at net asset value [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	539
Fair value of plan assets, end of year	535	539
Foreign Plan [Member] | Cash and Cash Equivalents [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	49
Fair value of plan assets, end of year	40	49
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	49
Fair value of plan assets, end of year	40	49
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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	0	0
Foreign Plan [Member] | Other Alternative Investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	51
Fair value of plan assets, end of year	49	51
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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	51
Fair value of plan assets, end of year	49	51
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	100
Fair value of plan assets, end of year	89	100
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	49
Fair value of plan assets, end of year	40	49
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	51
Fair value of plan assets, end of year	$ 49	$ 51
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	501%	4.74%
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	100%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	100%	100%
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year	$ 661	$ 602
Service cost	9	7	11
Interest cost	24	26	14
Actuarial loss (gain)	(55)	36
Settlement	0	11
Plan participants' contributions	1	1
Effect of currency exchange	(25)	27
Benefits paid	(23)	(27)
Benefit obligation, end of year	592	661	602
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	639	589
Actual return on plan assets	16	40
Effect of currency exchange	(26)	27
Company contributions	17	20
Reserve for third party contributions	0	0
Plan participants' contributions	1	1
Benefits paid	(23)	(27)
Settlements	0	(11)
Fair value of plan assets, end of year	624	639	589
Funded status at end of year	32	(22)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset	58	18
Current liabilities	0	0
Post-employment obligations	(26)	(40)
Net amount recognized, end of year	32	(22)
Accumulated benefit obligation basis for all defined benefit pension plans	569	635
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax	(5)	(6)
Components of net periodic benefit cost [Abstract]
Service cost	9	7	11
Interest cost	24	26	14
Expected return on plan assets	(28)	(22)	(31)
Amortization of: [Abstract]
Prior service (credit) cost	(1)	0	0
Mark-to-market adjustment	(43)	18	10
Net periodic benefit cost	(39)	29	4
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Curtailment gain	0	0	(4)
Amortization of: [Abstract]
Prior service (credit) cost	(1)	0	0
Total	$ (1)	$ 0	$ (4)
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)	4.40%	3.83%	4.27%
Rate of compensation increase (in hundredths)	3.04%	3.04%	3.04%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)	3.83%	4.27%	1.57%
Discount rate for service costs	3.38%	3.95%	1.31%
Discount rate for interest costs	3.83%	4.27%	1.57%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	4.74%	3.86%	3.81%
Rate of compensation increase (in hundredths)	3.04%	3.04%	3%
Estimated future benefits payments [Abstract]
2025	$ 24
2026	25
2027	29
2028	30
2029	32
2030-2034	176
Foreign Plan [Member] | Pension Plan [Member] | Adhesives Resins Disposal Group
Change in projected benefit obligation [Roll Forward]
Curtailment gain			$ 7
Amortization of: [Abstract]
Prior service (credit) cost			(4)
Settlement			3
Mark-to-market pension and other postretirement benefits loss (gain), net (1)			3
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	51	$ 45
Defined benefit plan unrealized gains	(3)	5
Defined Benefit Plan, Plan Assets Level 3 Reconciliation, Increase (Decrease) for Purchase, Sale, and Settlement	1	1
Fair value of plan assets, end of year	$ 49	$ 51	45
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	25%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	23%	22%
Foreign Plan [Member] | Pension Plan [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	57%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	60%	62%
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%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	4%	4%
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	14%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	13%	12%
UNITED STATES
Defined Benefit Plan, Information about Plan Assets [Abstract]
Amount of defined benefit pension plan funded by the company	$ 0	$ 0
Defined Benefit Plan, Pension Plan with Project Benefit Obligation in Excess of Plan Assets [Abstract]
Projected benefit obligation	1,385	1,468
Fair value of plan assets	1,266	1,348
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Abstract]
Accumulated benefit obligation	1,324	1,404
Fair value of plan assets	1,266	1,348
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	1,348
Fair value of plan assets, end of year	1,266	1,348
UNITED STATES | Investments measured at net asset value [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	1,319
Fair value of plan assets, end of year	1,242	1,319
UNITED STATES | Cash and Cash Equivalents [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	25
Fair value of plan assets, end of year	18	25
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	25
Fair value of plan assets, end of year	18	25
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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	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	4
Fair value of plan assets, end of year	6	4
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	4
Fair value of plan assets, end of year	6	4
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	0
Fair value of plan assets, end of year	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	0
Fair value of plan assets, end of year	0	0
UNITED STATES | Other Alternative Investments [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 | Other Alternative Investments [Member] | Fair Value, Inputs, Level 1 [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 | Other Alternative 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 | Other Alternative 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 | Cash and cash equivalents, public equity, and other investments [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	29
Fair value of plan assets, end of year	24	29
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	29
Fair value of plan assets, end of year	24	29
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	7.50%	7.50%
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	100%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	100%	100%
Change in projected benefit obligation [Roll Forward]
Benefit obligation, beginning of year	$ 1,468	$ 1,471
Service cost	21	23	25
Interest cost	73	77	45
Actuarial loss (gain)	(29)	54
Settlement	0	0
Plan participants' contributions	0	0
Effect of currency exchange	0	0
Benefits paid	(148)	(157)
Benefit obligation, end of year	1,385	1,468	1,471
Change in plan assets [Roll Forward]
Fair value of plan assets, beginning of year	1,348	1,405
Actual return on plan assets	62	93
Effect of currency exchange	0	0
Company contributions	4	7
Reserve for third party contributions	0	0
Plan participants' contributions	0	0
Benefits paid	(148)	(157)
Settlements	0	0
Fair value of plan assets, end of year	1,266	1,348	1,405
Funded status at end of year	(119)	(120)
Amounts recognized in the Consolidated Statements of Financial Position consist of [Abstract]
Other noncurrent asset	0	0
Current liabilities	(4)	(3)
Post-employment obligations	(115)	(117)
Net amount recognized, end of year	(119)	(120)
Accumulated benefit obligation basis for all defined benefit pension plans	1,324	1,404
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, Prior Service Cost (Credit), before Tax	0	0
Components of net periodic benefit cost [Abstract]
Service cost	21	23	25
Interest cost	73	77	45
Expected return on plan assets	(95)	(88)	(128)
Amortization of: [Abstract]
Prior service (credit) cost	0	0	1
Mark-to-market adjustment	4	49	112
Net periodic benefit cost	3	61	55
Other changes in plan assets and benefit obligations recognized in other comprehensive income [Abstract]
Curtailment gain	0	0	0
Amortization of: [Abstract]
Prior service (credit) cost	0	0	1
Total	$ 0	$ 0	1
Mark-to-market pension and other postretirement benefits loss (gain), net (1)			$ (7)
Weighted-average assumptions used to determine benefit obligations for years ended [Abstract]
Discount rate (in hundredths)	5.64%	5.22%	5.58%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Weighted-Average Interest Crediting Rate	5.44%	5.46%	5.48%
Rate of compensation increase (in hundredths)	3%	3%	3%
Weighted-average assumptions used to determine net periodic cost for years ended [Abstract]
Discount rate ( in hundredths)	5.22%	5.58%	2.88%
Discount rate for service costs	5.22%	5.59%	2.95%
Discount rate for interest costs	5.15%	5.46%	2.46%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Rate of Return on Plan Assets	7.50%	6.62%	7.07%
Rate of compensation increase (in hundredths)	3%	3%	3%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Weighted-Average Interest Crediting Rate	5.46%	5.48%	5.50%
Estimated future benefits payments [Abstract]
2025	$ 142
2026	134
2027	132
2028	130
2029	133
2030-2034	$ 607
UNITED STATES | Pension Plan [Member] | Private Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	41%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	42%	40%
UNITED STATES | Pension Plan [Member] | Debt Securities [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	36%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	37%	39%
UNITED STATES | Pension Plan [Member] | Real Estate [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	8%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	6%	6%
UNITED STATES | Pension Plan [Member] | Other Investment Companies [Member]
Defined Benefit Plan, Plan Assets, Allocations [Abstract]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	15%
Defined Benefit Plan, Actual Plan Asset Allocations (in hundredths)	15%	15%

LEASES AND OTHER COMMITMENTS _3

LEASES AND OTHER COMMITMENTS Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Reclassified	$ 3	$ 3
Lessee, Operating Lease, Liability, to be Paid, Year One	49
Lessee, Operating Lease, Liability, Payments, Due Year Two	38
Lessee, Operating Lease, Liability, Payments, Due Year Three	26
Lessee, Operating Lease, Liability, Payments, Due Year Four	16
Lessee, Operating Lease, Liability, Payments, Due Year Five	8
Lessee, Operating Lease, Liability, Payments, Due after Year Five	21
Lessee, Operating Lease, Liability, Payments, Due	158
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	13
Operating Lease, Cost	83	86	$ 67
Short-term Lease, Cost	31	23	45
Sublease Income	(8)	(4)	(13)
Lease, Cost	106	105	99
Operating Lease, Payments	82	85	67
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 32	$ 28	$ 69
Operating Lease, Weighted Average Remaining Lease Term	6 years	6 years	6 years
Operating Lease, Weighted Average Discount Rate, Percent	3%	3%	3.20%
Lessor, Lease, Description [Line Items]
Operating Lease, Liability	Other long-term liabilities
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities, Current
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	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	$ 7	$ 5
Operating Lease, Payments	82	85	$ 67
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 32	$ 28	$ 69
Operating Lease, Weighted Average Remaining Lease Term	6 years	6 years	6 years
Operating Lease, Weighted Average Discount Rate, Percent	3%	3%	3.20%
Operating Lease, Right-of-Use Asset, Reclassified	$ 3	$ 3

LEASES AND OTHER COMMITMENTS Co

LEASES AND OTHER COMMITMENTS Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($)
Other Commitments [Line Items]
2025	$ 1,208
2026	1,038
2027	886
2028	889
2029	845
2030 and beyond	5,641
Other Commitment	$ 10,507
Unrecorded Unconditional Purchase Obligation, Term	25 years
Guarantor Obligation, Term	15 years
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 160
Unrecorded Unconditional Purchase Obligation, Purchases	$ 1,600
Guarantor Obligation, Term	15 years
Debt Securities [Member]
Other Commitments [Line Items]
2025	$ 450
2026	518
2027	196
2028	496
2029	495
2030 and beyond	2,612
Other Commitment	4,767
Revolving Credit Facility [Member]
Other Commitments [Line Items]
2025	0
2026	0
2027	250
2028	0
2029	0
2030 and beyond	0
Other Commitment	250
Interest payable [Member]
Other Commitments [Line Items]
2025	206
2026	202
2027	178
2028	169
2029	152
2030 and beyond	1,201
Other Commitment	2,108
Obligations [Member]
Other Commitments [Line Items]
2025	228
2026	209
2027	153
2028	127
2029	96
2030 and beyond	763
Other Commitment	1,576
Operating leases [Member]
Other Commitments [Line Items]
2025	49
2026	38
2027	26
2028	16
2029	8
2030 and beyond	21
Other Commitment	158
Other Liabilities [Member]
Other Commitments [Line Items]
2025	275
2026	71
2027	83
2028	81
2029	94
2030 and beyond	1,044
Other Commitment	1,648
Core
Other Commitments [Line Items]
Letters of Credit Outstanding, Amount	$ 90

ENVIRONMENTAL MATTERS (Details)

ENVIRONMENTAL MATTERS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	$ 284
End of period	$ 284	$ 284
Expected Payment Period of Environmental Contingencies	30 years
Accrual for Environmental Loss Contingencies [Abstract]
Accrued Environmental Loss Contingencies, Current	$ 15	$ 10
Accrued Environmental Loss Contingencies, Noncurrent	Other long-term liabilities	Other long-term liabilities
Environmental Costs [Abstract]
Cash expenditures related to environmental protection and improvement	$ 307	$ 314	$ 300
Environmental capital expenditures	70	65	60
Environmental Remediation [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	252	245
Changes in estimates recorded to earnings and other	13	19
Cash reductions	(13)	(12)
End of period	252	252	$ 245
Letters of Credit Outstanding, Amount	150
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	131
Loss Contingency, Estimate of Possible Loss	206
Environmental ARO [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Best Estimate Accrued to-date For Asset Retirement Obligation	32	32
Non Environmental ARO [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Best Estimate Accrued to-date For Asset Retirement Obligation	53	51
Minimum [Member] | Environmental Remediation [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	252	252
Maximum [Member] | Environmental Remediation [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 495	$ 497

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 01, 2021
All Classes Of Equity Shares Authorized For Issue	400,000,000
Preferred Stock, Shares Authorized	50,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01
Common Stock, Shares Authorized	350,000,000	350,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Cash dividends declared (per share)	$ 3.26	$ 3.18	$ 3.07
Class of Warrant or Right, Outstanding	6,000,000
Stock Repurchases	$ (300)	$ (150)	$ (1,002)
Treasury stock held by the Companys charitable foundation in shares	50,798	50,798	50,798
Treasury Stock, Shares, Acquired	3,001,409	1,866,866	10,710,259
Stockholders' Equity [Roll Forward]
Beginning Balance	$ 5,458
Net Earnings	905	$ 894	$ 793
Income attributable to noncontrolling interest	3	2	3
Net earnings including noncontrolling interest	908	896	796
Cash dividends declared	(382)	(377)	(377)
Other Comprehensive Income	5	(114)	(23)
Share-Based Compensation Expense	63	64	69
Stock Option Exercises	41	3	9
Stockholders' Equity, Other	(12)	(13)	(24)
Stock Repurchases	(300)	(150)	(1,002)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(1)	(15)
Ending Balance	5,779	5,458
Total equity	5,852	5,530	5,236	$ 5,788
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	$ 905	$ 894	$ 793
Shares used for earnings per share calculation, Basic (in shares)	116,700,000	118,600,000	123,500,000
Weighted Average Number Diluted Shares Outstanding Adjustment	1,200,000	800,000	1,400,000
Shares used for earnings per share calculation, Diluted (in shares)	117,900,000	119,400,000	124,900,000
Basic earnings per share attributable to Eastman	$ 7.75	$ 7.54	$ 6.42
Diluted earnings per share attributable to Eastman	$ 7.67	$ 7.49	$ 6.35
Underlying options excluded from the computation of diluted earnings per share (in shares)	1,234,513	2,409,208	1,398,110
Shares of common stock issued [Abstract]
Balance, beginning of period (in shares)	222,762,317	222,348,557	221,809,309
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture	826,030	413,760	539,248
Balance, ending of period (in shares)	223,588,347	222,762,317	222,348,557
Retained earnings	$ 10,013	$ 9,490	$ 8,973	8,557
Other Comprehensive Income	5	(114)	(23)
Stock Repurchased During Period, Value	300	150	1,100
Less: Treasury stock at cost (108,470,763 and 105,469,354 shares on December 31, 2024 and 2023, respectively)	6,385	6,083
Noncontrolling interest	73	72
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(317)	(297)	(230)
Unrecognized Prior Service Credits for Benefit Plans	3	11	32
Unrealized Losses on Investments	(1)	(1)	(1)
Accumulated other comprehensive loss	(314)	(319)	(205)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(20)	(67)	7
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax	(8)	(21)
Unrealized Losses on Investments	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	5	(114)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(20)	(67)	7
Amortization of unrecognized prior service credits included in net periodic costs	(8)	(21)	(27)
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax	1	(32)	(6)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	33	(26)
Unrealized gain (loss) during period	18	(27)	53
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax	(15)	(1)	56
Other Comprehensive Income (Loss), before Tax [Abstract]
Change in cumulative translation adjustment	(1)	(56)	7
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax	(11)	(27)	(34)
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax	24	(36)	71
Reclassification adjustment for loss included in net income	20	1	(75)
Total other comprehensive income (loss)	32	(118)	(31)
ASR Date Dec 2021
Stock Repurchases			(100)
Stockholders' Equity [Roll Forward]
Stock Repurchases			(100)
Common Stock [Member]
Stock Repurchases	0	0	0
Stockholders' Equity [Roll Forward]
Beginning Balance	2	2	2
Net Earnings	0	0	0
Cash dividends declared	0	0	0
Other Comprehensive Income	0	0	0
Share-Based Compensation Expense	0	0	0
Stock Option Exercises	0	0	0
Stockholders' Equity, Other	0	0	0
Stock Repurchases	0	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	2	2	2
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	0	0	0
Shares of common stock issued [Abstract]
Other Comprehensive Income	0	0	0
Additional Paid In Capital [Member]
Stock Repurchases			70
Stockholders' Equity [Roll Forward]
Beginning Balance	2,368	2,315	2,187
Net Earnings	0	0	0
Cash dividends declared	0	0	0
Other Comprehensive Income	0	0	0
Share-Based Compensation Expense	63	64	69
Stock Option Exercises	41	3	9
Stockholders' Equity, Other	(9)	(14)	(20)
Accelerated Share Repurchase Program, Adjustment	0	0
Stock Repurchases			70
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	2,463	2,368	2,315
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	0	0	0
Shares of common stock issued [Abstract]
Other Comprehensive Income	0	0	0
Retained Earnings [Member]
Stock Repurchases	0	0	0
Stockholders' Equity [Roll Forward]
Beginning Balance	9,490	8,973	8,557
Net Earnings	905	894	793
Cash dividends declared	(382)	(377)	(377)
Other Comprehensive Income	0	0	0
Share-Based Compensation Expense	0	0	0
Stock Option Exercises	0	0	0
Stockholders' Equity, Other	0	0	0
Stock Repurchases	0	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	10,013	9,490	8,973
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	905	894	793
Shares of common stock issued [Abstract]
Other Comprehensive Income	0	0	0
Accumulated Other Comprehensive Income [Member]
Stock Repurchases	0	0	0
Stockholders' Equity [Roll Forward]
Beginning Balance	(319)	(205)	(182)
Net Earnings	0	0	0
Cash dividends declared	0	0	0
Other Comprehensive Income	5	(114)	(23)
Share-Based Compensation Expense	0	0	0
Stock Option Exercises	0	0	0
Stockholders' Equity, Other	0	0	0
Stock Repurchases	0	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	(314)	(319)	(205)
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	0	0	0
Shares of common stock issued [Abstract]
Other Comprehensive Income	5	(114)	(23)
Treasury Stock, Common
Stock Repurchases	(300)	(150)	(1,072)
Stockholders' Equity [Roll Forward]
Beginning Balance	(6,083)	(5,932)	(4,860)
Net Earnings	0	0	0
Cash dividends declared	0	0	0
Other Comprehensive Income	0	0	0
Share-Based Compensation Expense	0	0	0
Stock Option Exercises	0	0	0
Stockholders' Equity, Other	(2)	(1)	0
Stock Repurchases	(300)	(150)	(1,072)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	(6,385)	(6,083)	(5,932)
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	0	0	0
Shares of common stock issued [Abstract]
Other Comprehensive Income	0	0	0
Eastman's Stockholders' Equity [Member]
Stock Repurchases	(300)	(150)	(1,002)
Stockholders' Equity [Roll Forward]
Beginning Balance	5,458	5,153	5,704
Net Earnings	905	894	793
Cash dividends declared	(382)	(377)	(377)
Other Comprehensive Income	5	(114)	(23)
Share-Based Compensation Expense	63	64	69
Stock Option Exercises	41	3	9
Stockholders' Equity, Other	(11)	(15)	(20)
Stock Repurchases	(300)	(150)	(1,002)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	0
Ending Balance	5,779	5,458	5,153
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	905	894	793
Shares of common stock issued [Abstract]
Other Comprehensive Income	5	(114)	(23)
Noncontrolling Interest [Member]
Stock Repurchases	0	0	0
Stockholders' Equity [Roll Forward]
Income attributable to noncontrolling interest	3	2	3
Cash dividends declared	0	0	0
Other Comprehensive Income	0	0	0
Share-Based Compensation Expense	0	0	0
Stock Option Exercises	0	0	0
Stockholders' Equity, Other	(1)	2	(4)
Stock Repurchases	0	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(1)	(15)
Shares of common stock issued [Abstract]
Other Comprehensive Income	0	0	0
Noncontrolling interest	$ 73	$ 72	$ 83	$ 84
2021 Repurchase Program
Stock Repurchase Program, Authorized Amount					$ 2,500
Treasury Stock, Shares, Acquired	11,612,158
Shares of common stock issued [Abstract]
Less: Treasury stock at cost (108,470,763 and 105,469,354 shares on December 31, 2024 and 2023, respectively)	$ 1,100

ASSET IMPAIRMENTS AND RESTRUC_3

ASSET IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges	$ 5	$ 0	$ 0
Impairment of Long-Lived Assets to be Disposed of	5	0	0
Other Asset Impairment Charges	0	0	15
Severance Costs	25	31	30
Other Restructuring Costs	21	6	7
Asset impairments, restructuring, and other charges, net	51	37	52
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	26	35	17
Restructuring Reserve, Period Increase (Decrease)	51	37	52
Restructuring Reserve, Accrual Adjustment	(5)
Non-cash Reductions		0	(1)
Cash Reductions	(46)	(46)	(35)
Balance at End of Period	26	26	35
Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairments, restructuring, and other charges, net	(51)	(37)	(52)
Non-Cash Charges [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	0
Restructuring Reserve, Period Increase (Decrease)	5
Non-cash Reductions	(5)
Cash Reductions	0
Balance at End of Period	0	0
Employee Severance [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	26	34	12
Restructuring Reserve, Period Increase (Decrease)	25	31	31
Non-cash Reductions	0	0	0
Cash Reductions	(28)	(39)	(9)
Balance at End of Period	23	26	34
Site Closure and Restructuring Costs [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	0	1	5
Restructuring Reserve, Period Increase (Decrease)	21	6	21
Non-cash Reductions	0	0	(1)
Cash Reductions	(18)	(7)	(26)
Balance at End of Period	3	0	1
Site Closure Performance Films North America 2020 [Member] | Advanced Materials [Member]
Restructuring Cost and Reserve [Line Items]
Severance Costs	0	0	1
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	5	0	0
Other Asset Impairment Charges	0	0	16
Severance Costs	4	0	0
Other Restructuring Costs	9	0	2
Site Closure Singapore 2019 [Member]
Restructuring Cost and Reserve [Line Items]
Other Restructuring Costs	0	0	3
Corporate Cost Actions [Member] | Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Severance Costs	21	31	22
Site Closure Tire Additives Asia Pacific | Corporate and Other
Restructuring Cost and Reserve [Line Items]
Other Asset Impairment Charges	0	0	(1)
Site Closure Acetate Yarn 2022 | Fibers [Member]
Restructuring Cost and Reserve [Line Items]
Severance Costs	0	0	7
Other Restructuring Costs	0	6	2
Site Closure Acetate Yarn Europe | Fibers [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Accelerated Depreciation	23
growth and profitability improvement initiatives | Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Other Restructuring Costs	12	$ 0	$ 0
closure of a solvent-based resins production line at an advanced interlayers facility in North America | Additives And Functional Products [Member] | Cost of Sales [Member]
Restructuring Charge [Roll Forward]
Inventory Write-down	3
closure of a solvent-based resins production line at an advanced interlayers facility in North America | Advanced Materials [Member] | Cost of Sales [Member]
Restructuring Charge [Roll Forward]
Inventory Write-down	$ 4

OTHER CHARGES (INCOME), NET (De

OTHER CHARGES (INCOME), NET (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Other Income and Expenses [Abstract]
Foreign exchange transaction losses (gains), net (1)	$ 11	$ 11	$ 16
(Income) loss from equity investments and other investment (gains) losses, net	0	(10)	(19)
Other, net (2)	36	37	(3)
Other (income) charges, net	$ 47	$ 38	$ (6)

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, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense recognized in selling, general and administrative expense	$ 63	$ 64	$ 69
Share-based compensation expense, retirement eligibility preceding the requisite vesting period	$ 6	6	7
Summary of activity of stock option awards [Roll Forward]
Number Outstanding at end of period (in shares)	3,468,800
Weighted-Average Remaining Contractual Life (in years)	5 years 4 months 24 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 89
Number Exercisable at end of period (in shares)	2,691,100
Weighted-Average Exercise Price (in dollars per share)	$ 89
Exercise price of options lower range (in dollars per share)	61
Exercise prices of options upper range (in dollars per share)	$ 121
Exercise Prices of $61-$75
Summary of activity of stock option awards [Roll Forward]
Number Outstanding at end of period (in shares)	1,038,100
Weighted-Average Remaining Contractual Life (in years)	3 years 10 months 24 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 71
Number Exercisable at end of period (in shares)	1,007,100
Weighted-Average Exercise Price (in dollars per share)	$ 70
Exercise price of options lower range (in dollars per share)	61
Exercise prices of options upper range (in dollars per share)	$ 75
Exercise Prices of $76-$90
Summary of activity of stock option awards [Roll Forward]
Number Outstanding at end of period (in shares)	1,202,400
Weighted-Average Remaining Contractual Life (in years)	6 years 10 months 24 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 84
Number Exercisable at end of period (in shares)	571,000
Weighted-Average Exercise Price (in dollars per share)	$ 83
Exercise price of options lower range (in dollars per share)	76
Exercise prices of options upper range (in dollars per share)	$ 90
Exercise Prices of $91-$105
Summary of activity of stock option awards [Roll Forward]
Number Outstanding at end of period (in shares)	882,600
Weighted-Average Remaining Contractual Life (in years)	4 years 7 months 6 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 107
Number Exercisable at end of period (in shares)	882,600
Weighted-Average Exercise Price (in dollars per share)	$ 107
Exercise price of options lower range (in dollars per share)	91
Exercise prices of options upper range (in dollars per share)	$ 105
Exercise Prices of $106-121
Summary of activity of stock option awards [Roll Forward]
Number Outstanding at end of period (in shares)	345,700
Weighted-Average Remaining Contractual Life (in years)	7 years 2 months 12 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 121
Number Exercisable at end of period (in shares)	230,400
Weighted-Average Exercise Price (in dollars per share)	$ 121
Exercise price of options lower range (in dollars per share)	106
Exercise prices of options upper range (in dollars per share)	$ 121
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	$ 8	$ 10	$ 11
Weighted average assumptions used to determine fair value of stock options awarded [Abstract]
Expected volatility rate (in hundredths)	30.21%	30.55%	28.98%
Expected dividend yield (in hundredths)	3.82%	3.31%	2.57%
Average risk-free interest rate (in hundredths)	4.34%	4.13%	2.35%
Expected term years (in years)	6 years 8 months 12 days	6 years 4 months 24 days	6 years 4 months 24 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)	3,824,000	3,479,200	3,168,500
Granted (in shares)	390,900	409,300	443,100
Exercised (in shares)	(561,900)	(38,200)	(122,700)
Cancelled forfeited or expired (in shares)	(184,200)	(26,300)	(9,700)
Outstanding at end of period (in shares)	3,468,800	3,824,000	3,479,200
Options exercisable at period-end (in shares)	2,691,100	2,974,100	2,534,400
Available for grant at end of period (in shares)	5,008,575	6,698,702	8,355,640
Outstanding at beginning of period (in dollars per share)	$ 88	$ 88	$ 84
Granted (in dollars per share)	86	85	113
Exercised (in dollars per share)	73	68	74
Cancelled, forfeited, or expired (in dollars per share)	95	94	87
Outstanding at end of year (in dollars per share)	89	88	88
Weighted average fair value of options granted (in dollars per share)	$ 21.16	$ 21.67	$ 26.80
Intrinsic value of options exercised	$ 16	$ 1	$ 6
Cash proceeds received from option exercises	41	3	10
Tax benefit of options exercised	2		1
Fair value of shares vested	$ 9	$ 8	$ 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)	849,900
Granted (in shares)	390,900
Vested (in shares)	(403,800)
Cancelled forfeited or expired (in shares)	(59,400)
Outstanding at end of period (in shares)	777,600	849,900
Outstanding at beginning of period (in dollars per share)	$ 23.12
Granted (in dollars per share)	21.16
Vested (in dollars per share)	22.79
Cancelled, forfeited, or expired (in dollars per share)	22.43
Outstanding at end of year (in dollars per share)	$ 22.35	$ 23.12
Unrecognized compensation expense before tax for these same type awards	$ 1
Amortization life of unrecognized compensation expense before tax for these same type awards (in years)	2 years
Restricted Stock Units (RSUs) [Member]
Summary of activity of stock option awards [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	276,000	144,000	160,000
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	$ 54	$ 55	$ 58
Summary of activity of stock option awards [Roll Forward]
Unrecognized compensation expense before tax for these same type awards	$ 62
Amortization life of unrecognized compensation expense before tax for these same type awards (in years)	2 years
Performance Shares [Member] | Long Term Performance Share Award
Summary of activity of stock option awards [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	339,000	406,000	288,000

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, 2024	Dec. 31, 2023	Dec. 31, 2022
Remaining contractual term and weighted average exercise prices of stock options [Abstract]
Number Outstanding at end of period (in shares)	3,468,800
Weighted-Average Remaining Contractual Life (in years)	5 years 4 months 24 days
Weighted-Average Exercise Price (in dollars per share)	$ 89
Number Exercisable at end of period (in shares)	2,691,100
Weighted-Average Exercise Price (in dollars per share)	$ 89
Exercise price of options lower range (in dollars per share)	61
Exercise prices of options upper range (in dollars per share)	$ 121
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	$ 30
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 26
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 7 months 6 days
Tax benefit of options exercised	$ 2		$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 21.16	$ 21.67	$ 26.80
Intrinsic value of options exercised	$ 16	$ 1	$ 6
Cash proceeds received from option exercises	41	3	10
Fair value of shares vested	$ 9	$ 8	$ 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	339,000	406,000	288,000
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	276,000	144,000	160,000
Nonvested Options [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 1
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, 2024	Dec. 31, 2023	Dec. 31, 2022
Supplemental Cash Flow Information [Abstract]
Current assets	$ (82)	$ 49	$ 22
Other assets	48	45	12
Current liabilities	61	(23)	180
Long-term liabilities and equity	24	83	76
Other items, net	51	154	290
Interest Paid, Including Capitalized Interest, Operating and Investing Activities [Abstract]
Interest, net of amounts capitalized	203	214	179
Income Taxes Paid, Net [Abstract]
Income taxes, net of refunds	111	158	78
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Outstanding trade payables related to capital expenditures	$ 73	$ 115	$ 64

SEGMENT INFORMATION (Details) P

SEGMENT INFORMATION (Details) Part 1 - Segment	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Number of Reportable Segments	4
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Advanced Materials [Member] | North America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	31%	32%	33%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Advanced Materials [Member] | Asia Pacific [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	37%	35%	35%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Advanced Materials [Member] | EMEA [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	26%	27%	26%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Advanced Materials [Member] | Latin America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	6%	6%	6%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Additives And Functional Products [Member] | North America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	43%	42%	41%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Additives And Functional Products [Member] | Asia Pacific [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	21%	21%	22%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Additives And Functional Products [Member] | EMEA [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	30%	31%	30%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Additives And Functional Products [Member] | Latin America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	6%	6%	7%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Chemical Intermediates [Member] | North America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	70%	71%	70%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Chemical Intermediates [Member] | Asia Pacific [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	7%	8%	7%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Chemical Intermediates [Member] | EMEA [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	18%	17%	17%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Chemical Intermediates [Member] | Latin America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	5%	4%	6%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Fibers [Member] | North America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	21%	21%	25%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Fibers [Member] | Asia Pacific [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	36%	35%	35%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Fibers [Member] | EMEA [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	41%	42%	37%
Revenue, Segment Benchmark | Geographic Concentration Risk [Member] | Fibers [Member] | Latin America [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	2%	2%	3%
Advanced Interlayers Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	33%	34%	29%
Performance Films Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	20%	21%	20%
Specialty Plastics Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Advanced Materials [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	47%	45%	51%
Care Chemicals Product LIne [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	37%	37%	38%
Coatings and Inks Additives Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	28%	27%	26%
Specialty Fluids Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	16%	18%	16%
Functional Amines Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Additives And Functional Products [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	19%	18%	20%
Intermediates product line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	75%	78%	77%
Plasticizers Product Line [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Chemical Intermediates [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	25%	22%	23%
Acetate Tow Product Line Member | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	69%	70%	64%
Acetate Yarn [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	13%	11%	14%
Acetyl Chemical Products [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	13%	14%	16%
Nonwovens [Member] | Revenue, Segment Benchmark | Product Concentration Risk [Member] | Fibers [Member]
Revenue from External Customer [Line Items]
Concentration Risk, Percentage	5%	5%	6%

SEGMENT INFORMATION (Details)_2

SEGMENT INFORMATION (Details) Part 2 - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Sales	$ 9,382	$ 9,210	$ 10,580
Net properties	5,615	5,548	5,160
Depreciation, Depletion and Amortization	509	498	477
Assets by Segment	15,213	14,633
Segment, Expenditure, Addition to Long-Lived Assets	599	828	611
Cost of sales	7,092	7,149	8,443
Selling, general and administrative expenses	736	727	726
Total	1,078	1,087	977
Asset impairments, restructuring, and other charges, net	51	37	52
Interest Income (Expense), Net	(200)	(215)	(182)
(Gain) loss on divested businesses	0	323	(43)
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	(211)	(215)	(91)
Cost of sales impact from restructuring activities	(7)	(23)
Asset impairments, restructuring, and other charges, net	(51)	(37)	(52)
Mtm Adjustment For Pension And Opeb Plans Actuarial Net Gains Losses Total	54	(53)	(19)
Environmental and other costs	(16)	(13)	(15)
Adjustments to contingent consideration [Line Items]			6
Net loss on divested business and transaction costs			(61)
Steam line incident costs, net of insurance proceeds		8	(39)
Interest Income (Expense), Net	(200)	(215)	(182)
(Gain) loss on divested businesses		323
Operating Segments
Segment Reporting Information [Line Items]
Sales	9,364	9,204	10,420
Depreciation, Depletion and Amortization	503	493	470
Assets by Segment	13,004	12,795
Segment, Expenditure, Addition to Long-Lived Assets	578	800	580
Cost of sales	6,998	7,045	8,202
Selling, general and administrative expenses	682	686	634
Segment Reporting, Other Segment Item, Amount	175	161	154
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	1,509	1,312	1,430
Advanced Materials [Member]
Segment Reporting Information [Line Items]
Sales	3,050	2,932	3,207
Advanced Materials [Member] | Operating Segments
Segment Reporting Information [Line Items]
Sales	3,050	2,932	3,207
Depreciation, Depletion and Amortization	194	161	163
Assets by Segment	5,735	5,423
Segment, Expenditure, Addition to Long-Lived Assets	403	608	341
Cost of sales	2,215	2,221	2,451
Selling, general and administrative expenses	292	295	283
Segment Reporting, Other Segment Item, Amount	79	73	78
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	464	343	395
Additives And Functional Products [Member]
Segment Reporting Information [Line Items]
Sales	2,862	2,834	3,475
Additives And Functional Products [Member] | Operating Segments
Segment Reporting Information [Line Items]
Sales	2,862	2,834	3,475
Depreciation, Depletion and Amortization	146	143	142
Assets by Segment	4,608	4,691
Segment, Expenditure, Addition to Long-Lived Assets	68	88	99
Cost of sales	2,107	2,140	2,689
Selling, general and administrative expenses	204	200	183
Segment Reporting, Other Segment Item, Amount	61	58	57
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	490	436	546
Chemical Intermediates [Member]
Segment Reporting Information [Line Items]
Sales	2,134	2,143	2,716
Chemical Intermediates [Member] | Operating Segments
Segment Reporting Information [Line Items]
Sales	2,134	2,143	2,716
Depreciation, Depletion and Amortization	99	103	104
Assets by Segment	1,586	1,600
Segment, Expenditure, Addition to Long-Lived Assets	65	68	97
Cost of sales	1,901	1,895	2,248
Selling, general and administrative expenses	112	119	104
Segment Reporting, Other Segment Item, Amount	20	18	15
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	101	111	349
Fibers [Member]
Segment Reporting Information [Line Items]
Sales	1,318	1,295	1,022
Fibers [Member] | Operating Segments
Segment Reporting Information [Line Items]
Sales	1,318	1,295	1,022
Depreciation, Depletion and Amortization	64	86	61
Assets by Segment	1,075	1,081
Segment, Expenditure, Addition to Long-Lived Assets	42	36	43
Cost of sales	775	789	814
Selling, general and administrative expenses	74	72	64
Segment Reporting, Other Segment Item, Amount	15	12	4
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	454	422	140
Other Segments [Member]
Segment Reporting Information [Line Items]
Sales	18	6	160
Corporate Assets [Member]
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	6	5	7
Assets by Segment	2,209	1,838
Segment, Expenditure, Addition to Long-Lived Assets	21	28	31
UNITED STATES
Segment Reporting Information [Line Items]
Sales	3,773	3,794	4,738
Net properties	4,548	4,494	4,180
All Foreign Countries [Member]
Segment Reporting Information [Line Items]
Sales	4,536	4,442	4,878
Net properties	1,067	1,054	980
CHINA
Segment Reporting Information [Line Items]
Sales	$ 1,073	$ 974	$ 964

RESERVE ROLLFORWARDS (Details)

RESERVE ROLLFORWARDS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	$ 956	$ 1,091	$ 1,053
Charges (Credits) to Cost and Expense	(41)	(119)	56
Charged to Other Accounts	511	1	(3)
Deductions	13	17	15
Ending Balance	1,413	956	1,091
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	17	15	17
Charges (Credits) to Cost and Expense	(2)	2	(2)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Ending Balance	15	17	15
LIFO Inventory [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	421	493	365
Charges (Credits) to Cost and Expense	(46)	(72)	128
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Ending Balance	375	421	493
Non-environmental asset retirement obligation Costs [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	51	51	51
Charges (Credits) to Cost and Expense	2	1	2
Charged to Other Accounts	0	0	(1)
Deductions	0	1	1
Ending Balance	53	51	51
Environmental Contingencies [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	284	274	281
Charges (Credits) to Cost and Expense	13	26	7
Charged to Other Accounts	0	0	0
Deductions	13	16	14
Ending Balance	284	284	274
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Movement In Valuation Allowances And Reserves Roll Forward
Beginning Balance	183	258	339
Charges (Credits) to Cost and Expense	(8)	(76)	(79)
Charged to Other Accounts	511	1	(2)
Deductions	0	0	0
Ending Balance	$ 686	$ 183	$ 258