Cover Page	3 Months Ended
Cover Page	Mar. 31, 2025 shares
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2025
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	115,460,148
Entity Central Index Key	0000915389
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
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

UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Income Statement [Abstract]
Sales	$ 2,290	$ 2,310
Cost of sales	1,723	1,778
Gross profit	567	532
Selling, general and administrative expenses	182	191
Research and development expenses	67	59
Asset impairments, restructuring, and other charges, net	9	11
Other components of post-employment (benefit) cost, net	(1)	(5)
Other (income) charges, net	8	13
Earnings before interest and taxes	302	263
Net interest expense	49	49
Earnings before income taxes	253	214
Provision for income taxes	70	49
Net earnings	183	165
Less: Net earnings attributable to noncontrolling interest	1	0
Net earnings attributable to Eastman	$ 182	$ 165
Earnings Per Share, Basic [Abstract]
Basic earnings per share attributable to Eastman	$ 1.58	$ 1.40
Diluted earnings per share attributable to Eastman
Diluted earnings per share attributable to Eastman	$ 1.57	$ 1.39
Comprehensive Income
Net earnings including noncontrolling interest	$ 183	$ 165
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	8	(10)
Defined benefit pension and other postretirement benefit plans:
Amortization of unrecognized prior service credits	0	(2)
Derivatives and hedging:
Unrealized gain (loss) during period	(13)	4
Reclassification adjustment for (gains) losses included in net income, net	(2)	(1)
Total other comprehensive income (loss), net of tax	(7)	(9)
Comprehensive income including noncontrolling interest	176	156
Less: Net earnings attributable to noncontrolling interest	1	0
Comprehensive income attributable to Eastman	175	156
Retained Earnings
Retained earnings at beginning of period	10,013	9,490
Net earnings attributable to Eastman	182	165
Cash dividends declared	(96)	(96)
Retained earnings at end of period	$ 10,099	$ 9,559

UNAUDITED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions	Mar. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 418	$ 837
Trade receivables, net of allowance for credit losses	894	791
Miscellaneous receivables	365	381
Inventories	2,116	1,988
Other current assets	108	104
Total current assets	3,901	4,101
Properties
Properties and equipment at cost	14,130	13,985
Less: Accumulated depreciation	8,491	8,370
Net properties	5,639	5,615
Goodwill	3,642	3,632
Intangible assets, net of accumulated amortization	1,021	1,032
Other noncurrent assets	768	833
Total assets	14,971	15,213
Current liabilities
Payables and other current liabilities	1,984	2,258
Borrowings due within one year	285	450
Total current liabilities	2,269	2,708
Long-term borrowings	4,736	4,567
Deferred income tax liabilities	512	533
Post-employment obligations	624	630
Other long-term liabilities	886	923
Total liabilities	9,027	9,361
Stockholders' equity
Common stock ($0.01 par value – 350,000,000 shares authorized; shares issued – 223,880,113 and 223,588,347 as of March 31, 2025 and December 31, 2024, respectively)	2	2
Additional paid-in capital	2,476	2,463
Retained earnings	10,099	10,013
Accumulated other comprehensive income (loss)	(321)	(314)
Stockholder's Equity before Treasury Stock	12,256	12,164
Less: Treasury stock at cost (108,470,763 shares as of both March 31, 2025 and December 31, 2024)	6,385	6,385
Total Eastman stockholders' equity	5,871	5,779
Noncontrolling interest	73	73
Total equity	5,944	5,852
Total liabilities and stockholders' equity	$ 14,971	$ 15,213
Common stock, par value (in dollars per share)	$ 0.01
Common stock, shares authorized (in shares)	350,000,000
Common stock, shares issued (in shares)	223,880,113	223,588,347
Treasury stock at cost (in shares)	108,470,763	108,470,763

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Operating activities
Net earnings	$ 183	$ 165
Adjustments to reconcile net earnings to net cash used in operating activities:
Depreciation and amortization	126	127
Benefit from deferred income taxes	(3)	(17)
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
(Increase) decrease in trade receivables	(92)	(105)
(Increase) decrease in inventories	(120)	(100)
Increase (decrease) in trade payables	(72)	49
Pension and other postretirement contributions (in excess of) less than expenses	(14)	(19)
Variable compensation payments (in excess of) less than expenses	(109)	(78)
Other items, net	(66)	(38)
Net cash used in operating activities	(167)	(16)
Investing activities
Additions to properties and equipment	(147)	(185)
Sales	11	0
Other items, net	5	6
Net cash used in investing activities	(131)	(179)
Financing activities
Net increase in commercial paper and other borrowings	285	0
Proceeds from borrowings	246	742
Repayment of borrowings	(550)	(498)
Dividends paid to stockholders	(96)	(95)
Other items, net	(9)	(1)
Net cash (used in) provided by financing activities	(124)	148
Effect of exchange rate changes on cash and cash equivalents	3	(2)
Net change in cash and cash equivalents	(419)	(49)
Cash and cash equivalents at beginning of period	837	548
Cash and cash equivalents at end of period	$ 418	$ 499

SIGNIFICANT ACCOUNTING POLICIES (Notes)	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Notes)	Mar. 31, 2025
Significant Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared by Eastman Chemical Company ("Eastman" or the "Company") in accordance and consistent with the accounting policies stated in the Company's 2024 Annual Report on Form 10-K, and should be read in conjunction with the consolidated financial statements in Part II, Item 8 of that report, with the exception of recently adopted accounting standards noted below. The December 31, 2024 financial position data included herein was derived from the consolidated financial statements included in the 2024 Annual Report on Form 10-K but does not include all disclosures required by accounting principles generally accepted in the United States ("GAAP"). In the opinion of management, the unaudited consolidated financial statements include all normal recurring adjustments necessary for the fair presentation of the interim financial information in conformity with GAAP. These statements contain some amounts that are based upon management estimates and judgments. Future actual results could differ from such current estimates. The unaudited consolidated financial statements include assets, liabilities, revenues, and expenses of business ventures in which Eastman has a controlling interest. Eastman accounts for other joint ventures and investments where it exercises significant influence on the equity basis. Intercompany transactions and balances are eliminated in consolidation. Recently Adopted Accounting Standards Accounting Standards Update ("ASU") 2023-05 Business Combination - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement: On January 1, 2025, Eastman adopted this update, which requires 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 is applied prospectively for all newly formed joint venture entities with a formation date on or after January 1, 2025. The adoption did not have a significant impact on the Company's financial statements and related disclosures. ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures: On January 1, 2025, Eastman adopted this update on a prospective basis, which modifies annual 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. The adoption did not have a significant impact on the Company's financial statements and related disclosures. Accounting Standards Issued But Not Adopted as of March 31, 2025 ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses: The Financial Accounting Standards Board 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. 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 amounts sold under the program in first quarter 2025 and 2024 were $676 million and $698 million, 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 upon 90 days' notice. Confirmed obligations in the supplier finance program of $67 million and $56 million at March 31, 2025 and December 31, 2024, respectively, are included in "Payables and other current liabilities" on the Unaudited Consolidated Statements of Financial Position.

INVENTORIES

3 Months Ended

Mar. 31, 2025

Inventory Disclosure [Abstract]

INVENTORIES


	March 31,		December 31,
(Dollars in millions)	2025		2024
Finished goods	$	1,412	$	1,321
Work in process	347		305
Raw materials and supplies	712		737
Total inventories at FIFO or average cost	2,471		2,363
Less: LIFO reserve	355		375
Total inventories	$	2,116	$	1,988

Inventories valued on the last-in, first-out ("LIFO") method were approximately 50 percent of total inventories at both March 31, 2025 and December 31, 2024.

INCOME TAXES

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

PROVISION FOR INCOME TAXES

INCOME TAXES


	First Quarter
(Dollars in millions)	2025				2024
	$		%		$		%
Provision for income taxes and tax rate	$	70	28	%	$	49	23	%

First quarter 2025 provision for income taxes includes an increase related to the foreign rate variance due to the Company's mix of earnings and an increase related to adjustments of certain prior year income tax returns. First quarter 2024 provision for income taxes included a decrease related to the foreign rate variance due to the Company's mix of earnings, partially offset by an increase related to uncertain tax positions.

At March 31, 2025 and December 31, 2024, Eastman had $331 million and $321 million, respectively, in unrecognized tax benefits.

- Definition

The entire disclosure for income tax.

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+ Details

BORROWINGS

3 Months Ended

Mar. 31, 2025

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

BORROWINGS


	March 31,		December 31,
(Dollars in millions)	2025		2024
Borrowings consisted of:
3.80% notes due March 2025	$	—	$	450
1.875% notes due November 2026 (1)	539		518
7.60% debentures due February 2027	196		196
4.5% notes due December 2028	497		496
5.0% notes due August 2029	742		495
5.75% notes due March 2033	496		496
5.625% notes due February 2034	743		743
4.8% notes due September 2042	495		495
4.65% notes due October 2044	878		878

2027 Term Loan	150		250

Commercial paper and short-term borrowings	285		—
Total borrowings	5,021		5,017
Less: Borrowings due within one year	285		450
Long-term borrowings	$	4,736	$	4,567

(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 this euro-denominated borrowing has been designated as a non-derivative net investment hedge of a portion of the Company's net investments in euro functional-currency denominated subsidiaries to offset foreign currency fluctuations.

In first quarter 2025, the Company issued an additional $250 million aggregate principal amount of the 5.0% notes due August 2029 in a registered public offering (the "2029 Notes"), which was originally issued in August 2024, resulting in an aggregate principal amount of $750 million. The net proceeds from first quarter 2025 issuance were $246 million. The Company also repaid the $450 million 3.80% notes due March 2025. There were no debt extinguishment costs associated with the repayment of this debt. All proceeds from the issued notes and the redemption of the 3.8% notes are reported under financing activities on the Unaudited 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") that matures in February 2029. 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 March 31, 2025 and December 31, 2024, the Company had no outstanding borrowings under the Credit Facility. At March 31, 2025, the Company's commercial paper borrowings were $285 million with a weighted interest rate of 4.61%. At December 31, 2024, the Company had no commercial paper borrowings.

In first quarter 2025, the Company repaid $100 million of the remaining $250 million five-year term loan (the "2027 Term Loan"). There were no extinguishment costs associated with the partial repayment of the loan. The outstanding balance on the 2027 Term Loan was $150 million at March 31, 2025 and $250 million at December 31, 2024, with variable interest rates of 5.55% and 5.58%, 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 March 31, 2025 and December 31, 2024.

Fair Value of Borrowings

Eastman has classified its total borrowings at March 31, 2025 and December 31, 2024 under the fair value hierarchy as defined in the accounting policies in Note 1, "Significant Accounting Policies", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K. 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 of the Company's other borrowings, including the 2027 Term Loan and commercial paper, equals the carrying value and is classified as Level 2. The Company's fair value of total borrowings was $4.9 billion at both March 31, 2025 and December 31, 2024. The Company had no borrowings classified as Level 1 or Level 3 as of March 31, 2025 and December 31, 2024.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2025

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS

Overview of Hedging Programs

Eastman is exposed to market risks, such as changes in foreign currency exchange rates, raw material and energy 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.

For further information on the Company's hedging programs, see Note 10, "Derivative and Non-Derivative Financial Instruments", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K.

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 "Accumulated other comprehensive income (loss)" ("AOCI") on the Unaudited 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 Unaudited Consolidated Statements of Cash Flows.

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 Unaudited 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 Unaudited 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 investments 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 on the Unaudited Consolidated Statements of Financial Position. Cash flows from the CTA component are classified as operating activities in the Unaudited 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 Unaudited 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 Unaudited Consolidated Statements of Financial Position. Cash flows from excluded components are classified as operating activities in the Unaudited 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 first quarter 2025, the Company entered into fixed-to-fixed cross-currency swaps of $50 million (¥7.9 billion) maturing December 2028, $50 million (€48 million) maturing December 2028, $100 million (€97 million) maturing August 2029, and $100 million (€97 million) maturing February 2034.

Additionally, Eastman voluntarily terminated and reentered into fixed-to-fixed cross-currency swaps of $245 million (€229 million terminated; €236 million reentered) maturing December 2028, and $300 million (€282 million terminated; €290 million reentered) maturing March 2033. The Company also voluntarily terminated fixed-to-fixed cross-currency swaps of $50 million (¥7.4 billion) maturing March 2025, and $375 million (€351 million) maturing March 2025. The termination of cross-currency swaps in first quarter 2025 resulted in a $2 million loss recognized in CTA. The related cash flows were classified as investing activities in the Unaudited Consolidated Statements of Cash Flows.

Summary of Financial Position and Financial Performance of Hedging Instruments

The following table presents the notional amounts outstanding at March 31, 2025 and December 31, 2024 associated with Eastman's hedging programs.


Notional Outstanding		March 31, 2025	December 31, 2024

Derivatives designated as cash flow hedges:
Foreign Exchange Forward and Option Contracts (in millions)
	EUR/USD (in EUR)	€447	€428



Commodity Forward and Collar Contracts

	Energy (in million british thermal units)	3	10





Derivatives designated as net investment hedges:
Cross-currency interest rate swaps (in millions)
	EUR/USD (in EUR)	€1,449	€1,543
	JPY/USD (in JPY)	¥7,885	¥7,385

Non-derivatives designated as net investment hedges:
Foreign Currency Net Investment Hedges (in millions)
	EUR/USD (in EUR)	€499	€499

Fair Value Measurements

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 March 31, 2025 and December 31, 2024. 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 first quarter 2025 or 2024.

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 has elected to present derivative contracts on a gross basis within the Unaudited 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 Unaudited Consolidated Statements of Financial Position as of March 31, 2025 and December 31, 2024.


The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis
(Dollars in millions)
Derivative Type	Statements of Financial Position Classification	Level 2
		March 31, 2025		December 31, 2024
Derivatives designated as cash flow hedges:
Commodity contracts	Other current assets	$	1	$	—

Foreign exchange contracts	Other current assets	—		6
Foreign exchange contracts	Other noncurrent assets	—		3






Derivatives designated as net investment hedges:
Cross-currency interest rate swaps	Other current assets	—		19
Cross-currency interest rate swaps	Other noncurrent assets	18		69
Total Derivative Assets		$	19	$	97

Derivatives designated as cash flow hedges:
Commodity contracts	Payables and other current liabilities	$	—	$	4

Foreign exchange contracts	Payables and other current liabilities	7		—
Foreign exchange contracts	Other long-term liabilities	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	24		54
Total Derivative Liabilities		$	34	$	62
Total Net Derivative Assets (Liabilities)		$	(15)	$	35

In addition to the fair value associated with derivative instruments designated as cash flow hedges, fair value hedges, and net investment hedges, the Company had a carrying value of $539 million at March 31, 2025 and $518 million at December 31, 2024 associated with non-derivative instruments designated as foreign currency net investment hedges. The designated foreign currency-denominated borrowings are included as part of "Borrowings due within one year" and "Long-term borrowings" on the Unaudited Consolidated Statements of Financial Position.

For additional fair value measurement information, see Note 1, "Significant Accounting Policies", and Note 10, "Derivative and Non-Derivative Financial Instruments", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K.

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 first quarter 2025 and 2024.


	Change in amount of after tax gain (loss) recognized in OCI on derivatives				Pre-tax amount of gain (loss) reclassified from AOCI into earnings
(Dollars in millions)	First Quarter					First Quarter
Hedging Relationships	2025		2024				2025		2024
Derivatives in cash flow hedging relationships:
Commodity contracts	$	1	$	(4)			$	—	$	—
Foreign exchange contracts	(17)		7				4		2
Forward starting interest rate and treasury lock swap contracts	1		—				(1)		(1)
Non-derivatives in net investment hedging relationships (pre-tax):
Net investment hedges	(21)		12				—		—
Derivatives in net investment hedging relationships (pre-tax):
Cross-currency interest rate swaps	(103)		39				—		—
Cross-currency interest rate swaps excluded component	66		(10)				—		—

The following table presents the effect of fair value and cash flow hedge accounting in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for first quarter 2025 and 2024.


Location and Amount of Gain or (Loss) Recognized in Earnings from Fair Value and Cash Flow Hedging Relationships
	First Quarter
	2025						2024
(Dollars in millions)	Sales		Cost of Sales		Net Interest Expense		Sales		Cost of Sales		Net Interest Expense
Total amounts of income and expense line items presented in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized	$	2,290	$	1,723	$	49	$	2,310	$	1,778	$	49
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					—						1
Derivatives designated as hedging instruments					—						(1)
Gain or (loss) on cash flow hedging relationships:
Interest contracts (forward starting interest rate and treasury lock swap contracts):
Amount reclassified from AOCI into earnings					(1)						(1)
Commodity Contracts:
Amount reclassified from AOCI into earnings			—						—
Foreign Exchange Contracts:
Amount reclassified from AOCI into earnings	4						2

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 line item "Other (income) charges, net" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings. As a result of these derivatives, the Company recognized a net gain of $3 million during first quarter 2025, and recognized a net loss of $5 million during first quarter 2024.

Pre-tax monetized positions and mark-to-market gains and losses from raw materials and energy, currency, and certain interest rate hedges that were included in AOCI resulted in a net unrealized gain of $75 million and a net unrealized gain of $154 million at March 31, 2025 and December 31, 2024, respectively. Unrealized gains in AOCI decreased between December 31, 2024 and March 31, 2025 primarily as a result of an increase in euro to U.S. dollar exchange rates. If realized, approximately $6 million in pre-tax losses as of March 31, 2025, would be reclassified into earnings during the next 12 months, including foreign exchange contracts prospectively dedesignated and monetized in 2024.

RETIREMENT PLANS

3 Months Ended

Mar. 31, 2025

Retirement Benefits [Abstract]

RETIREMENT PLANS

Defined Benefit Pension Plans and Other Postretirement Benefit Plans

Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits. In addition, Eastman provides life insurance for eligible retirees hired prior to January 1, 2007. Company funding is provided for eligible Medicare retirees hired prior to January 1, 2007 with a health reimbursement arrangement. Costs recognized for these benefits are estimated amounts, which may change as actual costs for the year are determined.

For additional information regarding retirement plans, see Note 11, "Retirement Plans", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K.

Components of net periodic benefit (credit) cost were as follows:


	First Quarter
	Pension Plans								Other Postretirement Benefit Plans
	2025				2024				2025		2024
(Dollars in millions)	U.S.		Non-U.S.		U.S.		Non-U.S.
Service cost	$	4	$	2	$	5	$	2	$	—	$	—
Interest cost	18		6		18		6		5		6
Expected return on assets	(22)		(7)		(24)		(7)		(1)		(1)

Amortization of:
Prior service credit, net	—		—		—		—		—		(3)

Net periodic benefit (credit) cost	$	—	$	1	$	(1)	$	1	$	4	$	2

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

ENVIRONMENTAL MATTERS AND ASSET RETIREMENT OBLIGATIONS

3 Months Ended

Mar. 31, 2025

Accrual for Environmental Loss Contingencies Disclosure [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", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K. 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 Unaudited Consolidated Statements of Financial Position as follows:


(Dollars in millions)	March 31, 2025		December 31, 2024
Environmental contingencies, current	$	20	$	15
Environmental contingencies, long-term	262		269
Total	$	282	$	284

Environmental Remediation

Estimated future environmental expenditures for undiscounted remediation costs ranged from $250 million to $503 million and from $252 million to $495 million at March 31, 2025 and December 31, 2024, respectively. The best estimate or minimum estimated future environmental expenditures are considered to be probable and reasonably estimable.

Reserves for environmental remediation include liabilities expected to be paid within approximately 30 years. The amounts charged to pre-tax earnings for environmental remediation and related charges are recognized in "Cost of sales" and "Other (income) charges, net" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings.

Changes in the reserves for environmental remediation liabilities during first three months 2025 and full year 2024 are summarized below:


(Dollars in millions)	Environmental Remediation Liabilities
Balance at December 31, 2023	$	252
Changes in estimates recognized in earnings and other	13
Cash reductions	(13)
Balance at December 31, 2024	252
Changes in estimates recognized in earnings and other	1
Cash reductions	(3)
Balance at March 31, 2025	$	250

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 primarily consist 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 March 31, 2025 and December 31, 2024.

Non-Environmental Asset Retirement Obligations

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 $54 million and $53 million at March 31, 2025 and December 31, 2024, respectively, and are included in "Other long-term liabilities" on the Unaudited Consolidated Statements of Financial Position.

- Definition

The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies.

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+ Details

LEGAL MATTERS	3 Months Ended
LEGAL MATTERS	Mar. 31, 2025
Loss Contingency, Information about Litigation Matters [Abstract]
LEGAL MATTERS	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 primarily 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

3 Months Ended

Mar. 31, 2025

Stockholders' Equity Note [Abstract]

STOCKHOLDERS' EQUITY

Reconciliations of the changes in stockholders' equity for first quarter 2025 and 2024 are provided below:


(Dollars in millions, except per share amount)	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, 2024	$	2	$	2,463	$	10,013	$	(314)	$	(6,385)	$	5,779	$	73	$	5,852

Net Earnings	—		—		182		—		—		182		1		183
Cash Dividends Declared (1) ($0.83 per share)	—		—		(96)		—		—		(96)		—		(96)
Other Comprehensive Income (Loss)	—		—		—		(7)		—		(7)		—		(7)
Share-Based Compensation Expense (2)	—		23		—		—		—		23		—		23
Stock Option Exercises	—		2		—		—		—		2		—		2

Other (3)	—		(12)		—		—		—		(12)		—		(12)

Distributions to noncontrolling interest	—		—		—		—		—		—		(1)		(1)
Balance at March 31, 2025	$	2	$	2,476	$	10,099	$	(321)	$	(6,385)	$	5,871	$	73	$	5,944


(Dollars in millions, except per share amount)	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, 2023	$	2	$	2,368	$	9,490	$	(319)	$	(6,083)	$	5,458	$	72	$	5,530

Net Earnings	—		—		165		—		—		165		—		165
Cash Dividends Declared (1) ($0.81 per share)	—		—		(96)		—		—		(96)		—		(96)
Other Comprehensive Income (Loss)	—		—		—		(9)		—		(9)		—		(9)
Share-Based Compensation Expense (2)	—		21		—		—		—		21		—		21
Stock Option Exercises	—		7		—		—		—		7		—		7

Other (3)	—		(8)		—		—		—		(8)		(1)		(9)

Distributions to Noncontrolling Interest	—		—		—		—		—		—		(1)		(1)
Balance at March 31, 2024	$	2	$	2,388	$	9,559	$	(328)	$	(6,083)	$	5,538	$	70	$	5,608

(1)Cash dividends declared consists of cash dividends paid and dividends declared but unpaid.

(2)Share-based compensation expense is based on the fair value of share-based awards.

(3)Additional paid-in capital includes the value of shares withheld for employees' taxes on vesting of share-based compensation awards.

Accumulated Other Comprehensive Income (Loss), Net of Tax


(Dollars in millions)	Cumulative Translation Adjustment		Benefit Plans Unrecognized Prior Service Credits		Unrealized Gains (Losses) on Derivative Instruments		Unrealized Losses on Investments		Accumulated Other Comprehensive Income (Loss)
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)
Period change	8		—		(15)		—		(7)
Balance at March 31, 2025	$	(309)	$	3	$	(14)	$	(1)	$	(321)

Amounts of other comprehensive income (loss) are presented net of applicable taxes. Eastman recognizes deferred income taxes on the CTA 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 CTA of other subsidiaries outside the United States because the CTA is considered to be a component of indefinitely invested, unremitted earnings of these foreign subsidiaries.

Components of OCI recognized in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:


	First Quarter
	2025				2024
(Dollars in millions)	Before Tax		Net of Tax		Before Tax		Net of Tax
Other comprehensive income (loss)
Change in cumulative translation adjustment	$	(1)	$	8	$	(4)	$	(10)
Defined benefit pension and other postretirement benefit plans:

Amortization of unrecognized prior service credits	—		—		(3)		(2)

Derivatives and hedging:
Unrealized gain (loss) during period	(17)		(13)		5		4
Reclassification adjustment for (gains) losses included in net income, net	(3)		(2)		(1)		(1)

Total other comprehensive income (loss)	$	(21)	$	(7)	$	(3)	$	(9)

- Definition

The entire disclosure for equity.

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+ Details

EARNINGS AND DIVIDENDS PER SHARE

3 Months Ended

Mar. 31, 2025

Earnings Per Share [Abstract]

Earnings Per Share

EARNINGS AND DIVIDENDS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:


	First Quarter
(In millions, except per share amounts)	2025		2024
Numerator
Earnings attributable to Eastman, net of tax	$	182	$	165



Denominator
Weighted average shares used for basic EPS	115.2		117.4
Dilutive effect of stock options and other awards	1.3		0.8
Weighted average shares used for diluted EPS	116.5		118.2

(Calculated using whole dollars and shares)
EPS
Basic	$	1.58	$	1.40
Diluted	$	1.57	$	1.39

Shares underlying stock options of 1,716,564 and 1,583,247 for first quarter 2025 and 2024, respectively, were excluded from the calculations of diluted EPS because the grant date exercise 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 calculations of diluted EPS would have been antidilutive. No shares were repurchased in first quarter 2025 or 2024.

The Company declared cash dividends of $0.83 and $0.81 per share for first quarter 2025 and 2024, respectively.

ASSETS IMPAIRMENTS AND RESTRUCTURING

3 Months Ended

Mar. 31, 2025

Restructuring Costs and Asset Impairment Charges [Abstract]

ASSET IMPAIRMENTS AND RESTRUCTURING

ASSET IMPAIRMENTS, RESTRUCTURING, AND OTHER CHARGES, NET


(Dollars in millions)	First Quarter
	2025		2024


Severance charges (1)(2)	$	1	$	11
Restructuring and other charges (1)(3)	8		—
Total	$	9	$	11

(1)Severance charges of $1 million and restructuring charges of $3 million in first quarter 2025 related to the closure of a heat-transfer fluids production line at a North America specialty fluids and energy facility in the Additives & Functional Products segment.

(2)Severance charges in first quarter 2024 related to corporate cost reductions actions which are reported in "Other".

(3)Charges of $5 million related to profitability improvement initiatives which are reported in "Other".

Changes in Reserves

The following table summarizes the changes in asset impairments and restructuring reserves in first three months 2025 and full year 2024:


(Dollars in millions)	Balance at January 1, 2025		Provision/ Adjustments		Non-cash Reductions/ Additions		Cash Reductions		Balance at March 31, 2025

Severance charges	$	23	$	1	$	—	$	(6)	$	18
Restructuring and other charges	3		8		—		(6)		5
Total	$	26	$	9	$	—	$	(12)	$	23


(Dollars in millions)	Balance at January 1, 2024		Provision/ Adjustments		Non-cash Reductions/ Additions		Cash Reductions		Balance at December 31, 2024
Non-cash charges	$	—	$	5	$	(5)	$	—	$	—
Severance charges	26		25		—		(28)		23
Restructuring and other charges	—		21		—		(18)		3
Total	$	26	$	51	$	(5)	$	(46)	$	26

Substantially all severance charges remaining as of March 31, 2025 are expected to be paid within one year.

SHARE BASED COMPENSATION AWARDS

3 Months Ended

Mar. 31, 2025

SHARE BASED COMPENSATION AWARDS [Abstract]

Share-based Payment Arrangement [Text Block]

SHARE-BASED COMPENSATION AWARDS

The Company utilizes share-based awards under employee and non-employee director compensation programs. These share-based awards have included restricted and unrestricted stock, restricted stock units, stock options, and performance shares. In first quarter 2025 and 2024, $23 million and $21 million, respectively, of compensation expense before tax was recognized in "Selling, general and administrative expense" in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for all share-based awards, of which $9 million and $7 million, respectively, was for stock options. 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 award notices. For first quarter 2025 and 2024, $8 million and $6 million, respectively, of stock option compensation expense was recognized due to qualifying termination eligibility preceding the requisite service period. The impact on net earnings for first quarter 2025 and 2024 was $17 million and $15 million, respectively, net of deferred tax expense related to share-based award compensation for each period.

Stock Option Grants

In first quarter 2025 and 2024, approximately 408 thousand and 389 thousand stock options, respectively, were granted under the 2021 Omnibus Stock Compensation Plan. Options have an exercise price equal to the closing price of the Company's stock on the date of grant and a term of ten years, with vesting periods that vary up to three years. Vesting generally occurs ratably over the vesting period or, in some cases, at the end of the vesting period. The Company utilizes the Black-Scholes-Merton option valuation model, which relies on certain assumptions to estimate an option's fair value.

The assumptions used in the determination of fair value for stock options granted in first quarter 2025 and 2024 are provided in the table below:


	First Quarter
Assumptions	2025	2024
Expected volatility rate	30.61%	30.21%
Expected dividend yield	3.32%	3.82%
Average risk-free interest rate	4.42%	4.34%
Expected term years	6.8	6.7

The grant date exercise price and fair value of options granted during first quarter 2025 were $100.56 and $26.99, respectively, and first quarter 2024 were $86.15 and $21.16, respectively.

For options unvested at March 31, 2025, $3 million in compensation expense will be recognized over the next three years.

Other Share-Based Compensation Awards

In addition to stock option grants, the Company may award long-term performance shares, restricted stock and restricted stock units, and stock appreciation rights. 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 and pay out in unrestricted shares of common stock. Performance share awards vest and are paid out at the end of the three year performance period, contingent upon the achievement of specified performance conditions. The awards are valued using a Monte Carlo Simulation model and are recognized as compensation expense ratably over the service period. In first quarter 2025, approximately 332 thousand long-term performance share target awards were granted for the 2025–2027 performance period, and in first quarter 2024, approximately 339 thousand were granted for the 2024–2026 performance period. The target shares awarded are initially assumed to be 100 percent. At the end of the three-year performance period, the actual number of shares awarded can range from zero to 250 percent of the target shares based on the award notice. The number of restricted stock unit awards, which pay out in unrestricted shares of common stock at the end of the vesting and performance (if any) period, during first quarter 2025 and 2024 were approximately 176 thousand and 181 thousand, respectively. The fair value of a restricted stock unit award is equal to the closing stock price of the Company's stock on the award date and normally vests over a period of three years. Compensation expense before tax of $14 million was recognized in both first quarter 2025 and 2024 for these other share-based awards, and this amount was included in the total compensation expense noted above for all share-based awards. The unrecognized compensation expense before tax for these same type awards at March 31, 2025, was approximately $117 million and will be recognized primarily over a period of three years.

For additional information regarding share-based compensation plans and awards, see Note 18, "Share-Based Compensation Plans and Awards", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K.

SEGMENT AND REGIONAL SALES INFORMATION

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

SEGMENT INFORMATION

Eastman's products and operations are managed and reported in four operating segments: Advanced Materials ("AM"), Additives & Functional Products ("AFP"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's operating segments and the geographical regions in which they operate. This operating segment structure is used by the Chief Operating Decision Maker ("CODM"), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on Adjusted EBIT, defined as the GAAP measure earnings before interest and taxes ("EBIT"), adjusted for non-core, unusual, or non-recurring items. These adjustments allow the CODM to evaluate segment operating performance excluding the effect of transactions, costs, and losses or gains that do not directly result from Eastman's normal, or "core", business and operations, or are otherwise of an unusual or non-recurring nature. For disaggregation of revenue by major product lines and regions for each operating segment, see Note 20, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2024 Annual Report on Form 10-K. For additional financial and product information for each operating segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2024 Annual Report on Form 10-K.


	First Quarter 2025
(Dollars in millions)	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments
Sales	$	719	$	733	$	545	$	288	$	2,285

Cost of sales	511		526		492		176		1,705

Selling, general and administrative expenses	69		51		28		19		167
Other segment items (1)	23		15		6		5		49
Adjusted EBIT	116		141		19		88		364

Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
Other adjusted EBIT (2)									(53)
Non-core items impacting EBIT

Asset impairments, restructuring, and other charges, net (3)									(9)


Net interest expense									(49)
Consolidated EBT									$	253


	First Quarter 2025
	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments		Other		Total Consolidated
Depreciation and amortization expense	$	50	$	35	$	24	$	16	$	125	$	1	$	126
Capital expenditures	97		15		19		8		139		8		147

(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.

(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.

(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.


	First Quarter 2024
(Dollars in millions)	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments
Sales	$	748	$	704	$	523	$	331	$	2,306

Cost of sales	546		527		470		190		1,733
Selling, general and administrative expenses	77		53		31		20		181
Other segment items (1)	21		15		6		4		46
Adjusted EBIT	104		109		16		117		346

Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)									(72)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)									(11)




Net interest expense									(49)
Consolidated EBT									$	214


	First Quarter 2024
	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments		Other		Total Consolidated
Depreciation and amortization expense	$	49	$	36	$	25	$	16	$	126	$	1	$	127
Capital expenditures	150		11		11		6		178		7		185

(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.

(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.

(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.


(Dollars in millions)	First Quarter
Sales by Segment	2025		2024
Advanced Materials	$	719	$	748
Additives & Functional Products	733		704
Chemical Intermediates	545		523
Fibers	288		331
Total Sales by Operating Segment	2,285		2,306
Other	5		4
Total Sales	$	2,290	$	2,310


	March 31,		December 31, 2024
(Dollars in millions)	2025
Assets by Segment (1)
Advanced Materials	$	5,875	$	5,735
Additives & Functional Products	4,660		4,608
Chemical Intermediates	1,625		1,586
Fibers	1,076		1,075
Total Assets by Operating Segment	13,236		13,004
Corporate Assets	1,735		2,209
Total Assets	$	14,971	$	15,213

(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Mar. 31, 2025	Mar. 31, 2024
Pay vs Performance Disclosure
Net earnings attributable to Eastman	$ 182	$ 165

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2025
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 Procedures	3 Months Ended
Insider Trading Policies and Procedures	Mar. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2025
Basis of Presentation [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared by Eastman Chemical Company ("Eastman" or the "Company") in accordance and consistent with the accounting policies stated in the Company's 2024 Annual Report on Form 10-K, and should be read in conjunction with the consolidated financial statements in Part II, Item 8 of that report, with the exception of recently adopted accounting standards noted below. The December 31, 2024 financial position data included herein was derived from the consolidated financial statements included in the 2024 Annual Report on Form 10-K but does not include all disclosures required by accounting principles generally accepted in the United States ("GAAP"). In the opinion of management, the unaudited consolidated financial statements include all normal recurring adjustments necessary for the fair presentation of the interim financial information in conformity with GAAP. These statements contain some amounts that are based upon management estimates and judgments. Future actual results could differ from such current estimates. The unaudited consolidated financial statements include assets, liabilities, revenues, and expenses of business ventures in which Eastman has a controlling interest. Eastman accounts for other joint ventures and investments where it exercises significant influence on the equity basis. Intercompany transactions and balances are eliminated in consolidation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Standards Accounting Standards Update ("ASU") 2023-05 Business Combination - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement: On January 1, 2025, Eastman adopted this update, which requires 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 is applied prospectively for all newly formed joint venture entities with a formation date on or after January 1, 2025. The adoption did not have a significant impact on the Company's financial statements and related disclosures. ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures: On January 1, 2025, Eastman adopted this update on a prospective basis, which modifies annual 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. The adoption did not have a significant impact on the Company's financial statements and related disclosures. Accounting Standards Issued But Not Adopted as of March 31, 2025 ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses: The Financial Accounting Standards Board 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.
Off-Balance-Sheet Credit Exposure, Policy	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 amounts sold under the program in first quarter 2025 and 2024 were $676 million and $698 million, 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 upon 90 days' notice. Confirmed obligations in the supplier finance program of $67 million and $56 million at March 31, 2025 and December 31, 2024, respectively, are included in "Payables and other current liabilities" on the Unaudited Consolidated Statements of Financial Position.

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2025

Inventory Disclosure [Abstract]

Schedule of inventories


	March 31,		December 31,
(Dollars in millions)	2025		2024
Finished goods	$	1,412	$	1,321
Work in process	347		305
Raw materials and supplies	712		737
Total inventories at FIFO or average cost	2,471		2,363
Less: LIFO reserve	355		375
Total inventories	$	2,116	$	1,988

INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]


	First Quarter
(Dollars in millions)	2025				2024
	$		%		$		%
Provision for income taxes and tax rate	$	70	28	%	$	49	23	%

BORROWINGS (Tables)

3 Months Ended

Mar. 31, 2025

Debt Disclosure [Abstract]

Long-term Borrowings


	March 31,		December 31,
(Dollars in millions)	2025		2024
Borrowings consisted of:
3.80% notes due March 2025	$	—	$	450
1.875% notes due November 2026 (1)	539		518
7.60% debentures due February 2027	196		196
4.5% notes due December 2028	497		496
5.0% notes due August 2029	742		495
5.75% notes due March 2033	496		496
5.625% notes due February 2034	743		743
4.8% notes due September 2042	495		495
4.65% notes due October 2044	878		878

2027 Term Loan	150		250

Commercial paper and short-term borrowings	285		—
Total borrowings	5,021		5,017
Less: Borrowings due within one year	285		450
Long-term borrowings	$	4,736	$	4,567

(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 this euro-denominated borrowing has been designated as a non-derivative net investment hedge of a portion of the Company's net investments in euro functional-currency denominated subsidiaries to offset foreign currency fluctuations.

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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-Name Accounting Standards Codification
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-Section 50
-Paragraph 8
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-8

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-6

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2025

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments, Gain (Loss) [Table Text Block]

The following table presents the effect of fair value and cash flow hedge accounting in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings for first quarter 2025 and 2024.


Location and Amount of Gain or (Loss) Recognized in Earnings from Fair Value and Cash Flow Hedging Relationships
	First Quarter
	2025						2024
(Dollars in millions)	Sales		Cost of Sales		Net Interest Expense		Sales		Cost of Sales		Net Interest Expense
Total amounts of income and expense line items presented in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings in which the effects of fair value or cash flow hedges are recognized	$	2,290	$	1,723	$	49	$	2,310	$	1,778	$	49
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					—						1
Derivatives designated as hedging instruments					—						(1)
Gain or (loss) on cash flow hedging relationships:
Interest contracts (forward starting interest rate and treasury lock swap contracts):
Amount reclassified from AOCI into earnings					(1)						(1)
Commodity Contracts:
Amount reclassified from AOCI into earnings			—						—
Foreign Exchange Contracts:
Amount reclassified from AOCI into earnings	4						2

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]

The following table presents the notional amounts outstanding at March 31, 2025 and December 31, 2024 associated with Eastman's hedging programs.


Notional Outstanding		March 31, 2025	December 31, 2024

Derivatives designated as cash flow hedges:
Foreign Exchange Forward and Option Contracts (in millions)
	EUR/USD (in EUR)	€447	€428



Commodity Forward and Collar Contracts

	Energy (in million british thermal units)	3	10





Derivatives designated as net investment hedges:
Cross-currency interest rate swaps (in millions)
	EUR/USD (in EUR)	€1,449	€1,543
	JPY/USD (in JPY)	¥7,885	¥7,385

Non-derivatives designated as net investment hedges:
Foreign Currency Net Investment Hedges (in millions)
	EUR/USD (in EUR)	€499	€499

Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)

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 first quarter 2025 and 2024.


	Change in amount of after tax gain (loss) recognized in OCI on derivatives				Pre-tax amount of gain (loss) reclassified from AOCI into earnings
(Dollars in millions)	First Quarter					First Quarter
Hedging Relationships	2025		2024				2025		2024
Derivatives in cash flow hedging relationships:
Commodity contracts	$	1	$	(4)			$	—	$	—
Foreign exchange contracts	(17)		7				4		2
Forward starting interest rate and treasury lock swap contracts	1		—				(1)		(1)
Non-derivatives in net investment hedging relationships (pre-tax):
Net investment hedges	(21)		12				—		—
Derivatives in net investment hedging relationships (pre-tax):
Cross-currency interest rate swaps	(103)		39				—		—
Cross-currency interest rate swaps excluded component	66		(10)				—		—

Financial assets and liabilities valued on a recurring basis

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 Unaudited Consolidated Statements of Financial Position as of March 31, 2025 and December 31, 2024.


The Financial Position and Fair Value Measurements of Hedging Instruments on a Gross Basis
(Dollars in millions)
Derivative Type	Statements of Financial Position Classification	Level 2
		March 31, 2025		December 31, 2024
Derivatives designated as cash flow hedges:
Commodity contracts	Other current assets	$	1	$	—

Foreign exchange contracts	Other current assets	—		6
Foreign exchange contracts	Other noncurrent assets	—		3






Derivatives designated as net investment hedges:
Cross-currency interest rate swaps	Other current assets	—		19
Cross-currency interest rate swaps	Other noncurrent assets	18		69
Total Derivative Assets		$	19	$	97

Derivatives designated as cash flow hedges:
Commodity contracts	Payables and other current liabilities	$	—	$	4

Foreign exchange contracts	Payables and other current liabilities	7		—
Foreign exchange contracts	Other long-term liabilities	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	24		54
Total Derivative Liabilities		$	34	$	62
Total Net Derivative Assets (Liabilities)		$	(15)	$	35

RETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2025

Retirement Benefits [Abstract]

Components of net periodic benefit cost

Components of net periodic benefit (credit) cost were as follows:


	First Quarter
	Pension Plans								Other Postretirement Benefit Plans
	2025				2024				2025		2024
(Dollars in millions)	U.S.		Non-U.S.		U.S.		Non-U.S.
Service cost	$	4	$	2	$	5	$	2	$	—	$	—
Interest cost	18		6		18		6		5		6
Expected return on assets	(22)		(7)		(24)		(7)		(1)		(1)

Amortization of:
Prior service credit, net	—		—		—		—		—		(3)

Net periodic benefit (credit) cost	$	—	$	1	$	(1)	$	1	$	4	$	2

ENVIRONMENTAL MATTERS AND ASSET RETIREMENT OBLIGATIONS (Tables)

3 Months Ended

Mar. 31, 2025

Accrual for Environmental Loss Contingencies Disclosure [Abstract]

Schedule of environmental liabilities, current and non-current

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 Unaudited Consolidated Statements of Financial Position as follows:


(Dollars in millions)	March 31, 2025		December 31, 2024
Environmental contingencies, current	$	20	$	15
Environmental contingencies, long-term	262		269
Total	$	282	$	284

Schedule of changes to environmental remediation liabilities

Changes in the reserves for environmental remediation liabilities during first three months 2025 and full year 2024 are summarized below:


(Dollars in millions)	Environmental Remediation Liabilities
Balance at December 31, 2023	$	252
Changes in estimates recognized in earnings and other	13
Cash reductions	(13)
Balance at December 31, 2024	252
Changes in estimates recognized in earnings and other	1
Cash reductions	(3)
Balance at March 31, 2025	$	250

STOCKHOLDERS' EQUITY (Tables)

3 Months Ended

Mar. 31, 2025

Stockholders' Equity Note [Abstract]

Reconciliation of the changes in stockholders' equity

Reconciliations of the changes in stockholders' equity for first quarter 2025 and 2024 are provided below:


(Dollars in millions, except per share amount)	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, 2024	$	2	$	2,463	$	10,013	$	(314)	$	(6,385)	$	5,779	$	73	$	5,852

Net Earnings	—		—		182		—		—		182		1		183
Cash Dividends Declared (1) ($0.83 per share)	—		—		(96)		—		—		(96)		—		(96)
Other Comprehensive Income (Loss)	—		—		—		(7)		—		(7)		—		(7)
Share-Based Compensation Expense (2)	—		23		—		—		—		23		—		23
Stock Option Exercises	—		2		—		—		—		2		—		2

Other (3)	—		(12)		—		—		—		(12)		—		(12)

Distributions to noncontrolling interest	—		—		—		—		—		—		(1)		(1)
Balance at March 31, 2025	$	2	$	2,476	$	10,099	$	(321)	$	(6,385)	$	5,871	$	73	$	5,944


(Dollars in millions, except per share amount)	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, 2023	$	2	$	2,368	$	9,490	$	(319)	$	(6,083)	$	5,458	$	72	$	5,530

Net Earnings	—		—		165		—		—		165		—		165
Cash Dividends Declared (1) ($0.81 per share)	—		—		(96)		—		—		(96)		—		(96)
Other Comprehensive Income (Loss)	—		—		—		(9)		—		(9)		—		(9)
Share-Based Compensation Expense (2)	—		21		—		—		—		21		—		21
Stock Option Exercises	—		7		—		—		—		7		—		7

Other (3)	—		(8)		—		—		—		(8)		(1)		(9)

Distributions to Noncontrolling Interest	—		—		—		—		—		—		(1)		(1)
Balance at March 31, 2024	$	2	$	2,388	$	9,559	$	(328)	$	(6,083)	$	5,538	$	70	$	5,608

(1)Cash dividends declared consists of cash dividends paid and dividends declared but unpaid.

(2)Share-based compensation expense is based on the fair value of share-based awards.

(3)Additional paid-in capital includes the value of shares withheld for employees' taxes on vesting of share-based compensation awards.

Accumulated Other Comprehensive Income (Loss)


(Dollars in millions)	Cumulative Translation Adjustment		Benefit Plans Unrecognized Prior Service Credits		Unrealized Gains (Losses) on Derivative Instruments		Unrealized Losses on Investments		Accumulated Other Comprehensive Income (Loss)
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)
Period change	8		—		(15)		—		(7)
Balance at March 31, 2025	$	(309)	$	3	$	(14)	$	(1)	$	(321)

Schedule of components of comprehensive income (loss) before tax and net of tax effects

Components of OCI recognized in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:


	First Quarter
	2025				2024
(Dollars in millions)	Before Tax		Net of Tax		Before Tax		Net of Tax
Other comprehensive income (loss)
Change in cumulative translation adjustment	$	(1)	$	8	$	(4)	$	(10)
Defined benefit pension and other postretirement benefit plans:

Amortization of unrecognized prior service credits	—		—		(3)		(2)

Derivatives and hedging:
Unrealized gain (loss) during period	(17)		(13)		5		4
Reclassification adjustment for (gains) losses included in net income, net	(3)		(2)		(1)		(1)

Total other comprehensive income (loss)	$	(21)	$	(7)	$	(3)	$	(9)

EARNINGS AND DIVIDENDS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2025

Earnings Per Share [Abstract]

Earnings per share, basic and diluted

The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:


	First Quarter
(In millions, except per share amounts)	2025		2024
Numerator
Earnings attributable to Eastman, net of tax	$	182	$	165



Denominator
Weighted average shares used for basic EPS	115.2		117.4
Dilutive effect of stock options and other awards	1.3		0.8
Weighted average shares used for diluted EPS	116.5		118.2

(Calculated using whole dollars and shares)
EPS
Basic	$	1.58	$	1.40
Diluted	$	1.57	$	1.39

ASSETS IMPAIRMENTS AND RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2025

Restructuring Costs and Asset Impairment Charges [Abstract]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The following table summarizes the changes in asset impairments and restructuring reserves in first three months 2025 and full year 2024:


(Dollars in millions)	Balance at January 1, 2025		Provision/ Adjustments		Non-cash Reductions/ Additions		Cash Reductions		Balance at March 31, 2025

Severance charges	$	23	$	1	$	—	$	(6)	$	18
Restructuring and other charges	3		8		—		(6)		5
Total	$	26	$	9	$	—	$	(12)	$	23


(Dollars in millions)	Balance at January 1, 2024		Provision/ Adjustments		Non-cash Reductions/ Additions		Cash Reductions		Balance at December 31, 2024
Non-cash charges	$	—	$	5	$	(5)	$	—	$	—
Severance charges	26		25		—		(28)		23
Restructuring and other charges	—		21		—		(18)		3
Total	$	26	$	51	$	(5)	$	(46)	$	26

Restructuring and Related Costs [Table Text Block]


(Dollars in millions)	First Quarter
	2025		2024


Severance charges (1)(2)	$	1	$	11
Restructuring and other charges (1)(3)	8		—
Total	$	9	$	11

(1)Severance charges of $1 million and restructuring charges of $3 million in first quarter 2025 related to the closure of a heat-transfer fluids production line at a North America specialty fluids and energy facility in the Additives & Functional Products segment.

(2)Severance charges in first quarter 2024 related to corporate cost reductions actions which are reported in "Other".

(3)Charges of $5 million related to profitability improvement initiatives which are reported in "Other".

Share Based Compensation Awards (Tables)

3 Months Ended

Mar. 31, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions

The assumptions used in the determination of fair value for stock options granted in first quarter 2025 and 2024 are provided in the table below:


	First Quarter
Assumptions	2025	2024
Expected volatility rate	30.61%	30.21%
Expected dividend yield	3.32%	3.82%
Average risk-free interest rate	4.42%	4.34%
Expected term years	6.8	6.7

SEGMENT AND REGIONAL SALES INFORMATION (Tables)

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

Segment Information Disclosure


	First Quarter 2025
	Advanced Materials	Additives & Functional Products	Chemical Intermediates	Fibers	Total Operating Segments	Other	Total Consolidated
Depreciation and amortization expense	50	35	24	16	125	1	126
Capital expenditures	97	15	19	8	139	8	147

(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.

(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.

(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.


	First Quarter 2024
	Advanced Materials	Additives & Functional Products	Chemical Intermediates	Fibers	Total Operating Segments	Other	Total Consolidated
Depreciation and amortization expense	49	36	25	16	126	1	127
Capital expenditures	150	11	11	6	178	7	185

(1)Other segment items for each reportable segment includes research and development expenses, other components of post-employment (benefit) cost, net and other (income) charges, net.

(2)Other is not considered an operating segment. Other includes the following which are not allocated to operating segments: 1) sales and costs from growth initiatives and businesses, 2) pension and other postretirement benefit plans income (expense), net, and 3) other income (charges), net.

(3)See Note 11, "Asset Impairments, Restructuring, and Other Charges, Net", for a description of included items.

Reconciliation of Operating Profit (Loss) from Segments to Consolidated


	First Quarter 2025
(Dollars in millions)	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments
Sales	$	719	$	733	$	545	$	288	$	2,285

Cost of sales	511		526		492		176		1,705

Selling, general and administrative expenses	69		51		28		19		167
Other segment items (1)	23		15		6		5		49
Adjusted EBIT	116		141		19		88		364

Reconciliation of segment Adjusted EBIT to consolidated earnings before income taxes ("EBT"):
Other adjusted EBIT (2)									(53)
Non-core items impacting EBIT

Asset impairments, restructuring, and other charges, net (3)									(9)


Net interest expense									(49)
Consolidated EBT									$	253

	First Quarter 2024
(Dollars in millions)	Advanced Materials		Additives & Functional Products		Chemical Intermediates		Fibers		Total Operating Segments
Sales	$	748	$	704	$	523	$	331	$	2,306

Cost of sales	546		527		470		190		1,733
Selling, general and administrative expenses	77		53		31		20		181
Other segment items (1)	21		15		6		4		46
Adjusted EBIT	104		109		16		117		346

Reconciliation of segment Adjusted EBIT to consolidated EBT:
Other adjusted EBIT (2)									(72)
Non-core items impacting EBIT
Asset impairments, restructuring, and other charges, net (3)									(11)




Net interest expense									(49)
Consolidated EBT									$	214

Reconciliation of Assets from Segment to Consolidated


(Dollars in millions)	First Quarter
Sales by Segment	2025		2024
Advanced Materials	$	719	$	748
Additives & Functional Products	733		704
Chemical Intermediates	545		523
Fibers	288		331
Total Sales by Operating Segment	2,285		2,306
Other	5		4
Total Sales	$	2,290	$	2,310


	March 31,		December 31, 2024
(Dollars in millions)	2025
Assets by Segment (1)
Advanced Materials	$	5,875	$	5,735
Additives & Functional Products	4,660		4,608
Chemical Intermediates	1,625		1,586
Fibers	1,076		1,075
Total Assets by Operating Segment	13,236		13,004
Corporate Assets	1,735		2,209
Total Assets	$	14,971	$	15,213

(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

SIGNIFICANT ACCOUNTING POLICIES Recently Issued Accounting Standards (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Receivable Sold Under Factoring Arrangement	$ 676	$ 698
Supplier Finance Program, Obligation	$ 67		$ 56

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476173/280-10-65-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476173/280-10-65-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482615/740-10-65-9

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (c)
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-URI https://asc.fasb.org/1943274/2147482615/740-10-65-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
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-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
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-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
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-Name Accounting Standards Codification
-Section 65
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480016/944-40-65-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

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-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
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-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
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+ Details

INVENTORIES (Details) - USD ($) $ in Millions	Mar. 31, 2025	Dec. 31, 2024
At FIFO or average cost (approximates current cost) [Abstract]
Finished goods	$ 1,412	$ 1,321
Work in process	347	305
Raw materials and supplies	712	737
Total inventories at FIFO or average cost	2,471	2,363
Less: LIFO reserve	355	375
Total inventories	$ 2,116	$ 1,988
Inventories valued on the LIFO method	50.00%	50.00%

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Income Tax Examination [Line Items]
Provision for income taxes	$ 70	$ 49
Effective Income Tax Rate Reconciliation, Percent	28.00%	23.00%
Unrecognized Tax Benefits	$ 331		$ 321

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

BORROWINGS Part 1 (Details) Schedule of Long-term Debt Instruments - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024	Sep. 30, 2024
Debt Instrument [Line Items]
Total Borrowings	$ 5,021		$ 5,017
Borrowings due within one year	285		450
Long-term borrowings	4,736		4,567
Proceeds from borrowings	246	$ 742
3.8% notes due March 2025 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 0		450
Debt Instrument, Interest Rate, Stated Percentage	3.80%
Debt Instrument, Maturity Date	March 2025
Repayments of Debt	$ (450)
1.875% notes due November 2026 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 539		518
Debt Instrument, Interest Rate, Stated Percentage	1.875%
Debt Instrument, Maturity Date	November 2026
7.60% debentures due February 2027 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 196		196
Debt Instrument, Interest Rate, Stated Percentage	7.60%
Debt Instrument, Maturity Date	February 2027
4.5% Notes Due Dec 2028 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 497		496
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Debt Instrument, Maturity Date	December 2028
5.75% Notes Due March 2033
Debt Instrument [Line Items]
Long-term Debt	$ 496		496
Debt Instrument, Interest Rate, Stated Percentage	5.75%
Debt Instrument, Maturity Date	March 2033
5.625% Notes Due February 2034
Debt Instrument [Line Items]
Long-term Debt	$ 743		743
Debt Instrument, Interest Rate, Stated Percentage	5.625%
Debt Instrument, Maturity Date	February 2034
4.8% notes due September 2042 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 495		495
Debt Instrument, Interest Rate, Stated Percentage	4.80%
Debt Instrument, Maturity Date	September 2042
4.65% notes due October 2044 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 878		878
Debt Instrument, Interest Rate, Stated Percentage	4.65%
Debt Instrument, Maturity Date	October 2044
2027 Term Loan
Debt Instrument [Line Items]
Long-term Debt	$ 150		250
Repayments of Debt	(100)
Debt Instrument, Face Amount	250
Commercial paper and short-term borrowings [Member]
Debt Instrument [Line Items]
Borrowings due within one year	285		0
5.0% Notes Due Aug 2029
Debt Instrument [Line Items]
Long-term Debt	$ 742		$ 495
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	August 2029
Debt Instrument, Face Amount	$ 250			$ 750
Proceeds from Issuance of Debt	$ 246

BORROWINGS Part 2 (Details) Credit Facility and Commercial Paper Borrowings - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2025	Dec. 31, 2024
Credit Facilities [Abstract]
Borrowings due within one year	$ 285	$ 450
Commercial Paper, Average Rate Paid	4.61%
Revolving Credit Facility [Member]
Credit Facilities [Abstract]
Borrowings due within one year	$ 0	0
Commercial paper and short-term borrowings [Member]
Credit Facilities [Abstract]
Borrowings due within one year	285	0
2027 Term Loan
Credit Facilities [Abstract]
Repayments of Debt	100
Long-term Debt	$ 150	$ 250
Debt, Weighted Average Interest Rate	5.55%	5.58%
Debt Instrument, Face Amount	$ 250
Revolving Credit Facility [Member]
Credit Facilities [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,500

BORROWINGS Part 3 (Details) Fair Value - Fair Value, Recurring [Member] - USD ($) $ in Millions	Mar. 31, 2025	Dec. 31, 2024
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
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
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	$ 0	$ 0

- Definition

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

+ Details

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 1 (Details) € in Millions, ¥ in Millions, MMBTU in Millions, $ in Millions	3 Months Ended			9 Months Ended	12 Months Ended
	Mar. 31, 2025 EUR (€) MMBTU	Mar. 31, 2025 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2024 EUR (€)	Dec. 31, 2024 USD ($)	Mar. 31, 2025 USD ($) MMBTU	Mar. 31, 2025 JPY (¥) MMBTU	Dec. 31, 2024 EUR (€) MMBTU	Dec. 31, 2024 USD ($) MMBTU	Dec. 31, 2024 JPY (¥) MMBTU	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Unrealized Gains (Losses) on Derivative Instruments						$ (14)			$ 1		$ (32)
Unrealized gain (loss) during period		$ (17)	$ 5
Foreign Exchange Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount \| €	€ 447							€ 428
Energy Related Derivative [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount \| MMBTU	3					3	3	10	10	10
Cross Currency Interest Rate Contract [Member] \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax		(2)
1.50% Notes Due 2023 and 1.875% Notes Due 2026 [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Notional Amount of Nonderivative Instruments	€ 499	539		€ 499	$ 518
3.8% notes due March 2025 [Member] \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		351
3.8% notes due March 2025 [Member] \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		375
3.8% notes due March 2025 [Member] \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche One
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		50
3.8% notes due March 2025 [Member] \| Cross Currency Interest Rate Contract [Member] \| Japan, Yen \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche One
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		7,400
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		229
Derivative Notional Amount, Entered in Period \| €	236
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Share-Based Payment Arrangement, Tranche Three
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	48
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		245
Derivative Notional Amount, Entered in Period		245
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	50
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche Three
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	50
4.5% Notes Due Dec 2028 [Member] \| Cross Currency Interest Rate Contract [Member] \| Japan, Yen \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member] \| Tranche Two
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	7,900
5.75% Notes Due March 2033 \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		282
Derivative Notional Amount, Entered in Period \| €	290
5.75% Notes Due March 2033 \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Settled in Period		300
Derivative Notional Amount, Entered in Period		$ 300
5.625% Notes Due February 2034 \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	97
5.625% Notes Due February 2034 \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	100
Debt with Various Maturities \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount \| €	1,449							€ 1,543
Debt with Various Maturities \| Cross Currency Interest Rate Contract [Member] \| Japan, Yen \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative, Notional Amount \| ¥							¥ 7,885			¥ 7,385
5.0% Notes Due Aug 2029 \| Cross Currency Interest Rate Contract [Member] \| Euro Member Countries, Euro \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	97
5.0% Notes Due Aug 2029 \| Cross Currency Interest Rate Contract [Member] \| United States of America, Dollars \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Derivative [Line Items]
Derivative Notional Amount, Entered in Period \| €	€ 100

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 2 (Details) € in Millions, $ in Millions	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2025 EUR (€)	Mar. 31, 2025 USD ($)	Sep. 30, 2024 EUR (€)	Dec. 31, 2024 USD ($)
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member]
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset		$ 19		$ 97
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability		34		62
Derivative, Fair Value, Net		(15)		35
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commodity Contract [Member] \| Designated as Hedging Instrument [Member] \| Other Current Assets [Member]
Derivative Assets [Abstract]
Cash Flow Hedge Derivative Instrument Assets at Fair Value		1		0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Commodity Contract [Member] \| Designated as Hedging Instrument [Member] \| Other Current Liabilities [Member]
Derivative Liabilities [Abstract]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value		0		4
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		0		6
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		0		3
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Foreign Exchange Contract [Member] \| Designated as Hedging Instrument [Member] \| Other Current Liabilities [Member]
Derivative Liabilities [Abstract]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value		7		0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Foreign Exchange Contract [Member] \| Designated as Hedging Instrument [Member] \| Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value		3		0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member]
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset		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		0		19
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		18		69
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 Assets [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value		0		4
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 Assets [Abstract]
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value		24		54
Net Investment Hedging [Member] \| Euro Member Countries, Euro \| 1.50% Notes Due 2023 and 1.875% Notes Due 2026 [Member] \| Designated as Hedging Instrument [Member]
Non-Derivatives, Carrying Value [Abstract]
Notional Amount of Nonderivative Instruments	€ 499	$ 539	€ 499	$ 518

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 3 (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Derivative Instruments, Gain (Loss) [Line Items]
Sales	$ 2,290	$ 2,310
Cost of sales	1,723	1,778
Net interest expense	49	49
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Change in cumulative translation adjustment, before tax	(1)	$ (4)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(15)		$ 33
Summary of Derivative Instruments [Abstract]
Accumulated Other Comprehensive Income Loss Unrealized Gain Loss From Hedges Before Tax	75		$ 154
Price Risk Cash Flow Hedge Unrealized Gain to be Reclassified During Next 12 Months	$ (6)
Commodity Contract [Member] \| Cash Flow Hedging [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
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ 1	$ (4)
Foreign Exchange Contract [Member] \| Cash Flow Hedging [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
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ (17)	$ 7
Interest Rate Swap [Member] \| Cash Flow Hedging [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]	Net interest expense	Net interest expense
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	$ 1	$ 0
Interest Rate Contract [Member] \| Fair Value Hedging [Member] \| Net Interest Expense
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Gain (Loss) on Fair Value Hedges Recognized in Earnings	0	(1)
Change in Unrealized Gain (Loss) on Hedged Item in Fair Value Hedge	0	1
Foreign Exchange [Member] \| Net Investment Hedging [Member]
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Change in cumulative translation adjustment, before tax	(21)	12
Not Designated as Hedging Instrument [Member]
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	3	(5)
Cross Currency Interest Rate Contract [Member] \| Net Investment Hedging [Member]
Other Comprehensive Income (Loss), Derivatives and Non-derivatives Qualifying as Hedges, before Tax [Abstract]
Change in cumulative translation adjustment, before tax	(103)	39
AOCI, Derivative Qualifying as Hedge, Excluded Component	$ 66	$ (10)

RETIREMENT PLANS (Details) - USD ($) $ in Millions	3 Months Ended
RETIREMENT PLANS (Details) - USD ($) $ in Millions	Mar. 31, 2025	Mar. 31, 2024
Other Postretirement Benefits Plan [Member]
Components of net periodic benefit cost [Abstract]
Service cost	$ 0	$ 0
Interest cost	5	6
Expected return on assets	(1)	(1)
Prior service credit, net	0	(3)
Net periodic benefit (credit) cost	4	2
Foreign Plan [Member] \| Pension Plan [Member]
Components of net periodic benefit cost [Abstract]
Service cost	2	2
Interest cost	6	6
Expected return on assets	(7)	(7)
Prior service credit, net	0	0
Net periodic benefit (credit) cost	1	1
UNITED STATES \| Pension Plan [Member]
Components of net periodic benefit cost [Abstract]
Service cost	4	5
Interest cost	18	18
Expected return on assets	(22)	(24)
Prior service credit, net	0	0
Net periodic benefit (credit) cost	$ 0	$ (1)

ENVIRONMENTAL MATTERS AND ASSET RETIREMENT OBLIGATIONS (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2025	Dec. 31, 2024
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	$ 284
End of period	282	$ 284
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]
Accrued Environmental Loss Contingencies, Current	20	15
Accrued Environmental Loss Contingencies, Noncurrent	262	269
Environmental Remediation [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	252	252
Changes in estimates recognized in earnings and other	1	13
Cash reductions	(3)	(13)
End of period	$ 250	252
Expected Payment Period of Environmental Contingencies	approximately 30 years
Environmental Remediation [Member] \| Minimum [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 250	252
Environmental Remediation [Member] \| Maximum [Member]
Site Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	503	495
Environmental ARO [Member]
Site Contingency [Line Items]
Best Estimate Accrued to-date For Asset Retirement Obligation	32	32
Non Environmental ARO [Member]
Site Contingency [Line Items]
Best Estimate Accrued to-date For Asset Retirement Obligation	$ 54	$ 53

STOCKHOLDERS' EQUITY Part 1 (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Dividends, Per Share	$ 0.83	$ 0.81
Stockholders' Equity Attributable to Parent	$ 5,871		$ 5,779
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	5,944	$ 5,608	5,852	$ 5,530
Net earnings attributable to Eastman	182	165
Net earnings attributable to noncontrolling interest	1	0
Net earnings including noncontrolling interest	183	165
Cash dividends declared	(96)	(96)
Other Comprehensive Income (Loss)	(7)	(9)	5
Share-based Compensation Expense	23	21
Stock Option Exercises	2	7
Other	(12)	(9)
Distributions to Noncontrolling Interest	(1)	(1)
Noncontrolling interest	73		73
Common Stock [Member]
Stockholders' Equity Attributable to Parent	2	2	2	2
Net earnings attributable to Eastman	0	0
Cash dividends declared	0	0
Other Comprehensive Income (Loss)	0	0
Share-based Compensation Expense	0	0
Stock Option Exercises	0	0
Other	0	0
Distributions to Noncontrolling Interest	0	0
Additional Paid-in Capital [Member]
Stockholders' Equity Attributable to Parent	2,476	2,388	2,463	2,368
Net earnings attributable to Eastman	0	0
Cash dividends declared	0	0
Other Comprehensive Income (Loss)	0	0
Share-based Compensation Expense	23	21
Stock Option Exercises	2	7
Other	(12)	(8)
Distributions to Noncontrolling Interest	0	0
Retained Earnings [Member]
Stockholders' Equity Attributable to Parent	10,099	9,559	10,013	9,490
Net earnings attributable to Eastman	182	165
Cash dividends declared	(96)	(96)
Other Comprehensive Income (Loss)	0	0
Share-based Compensation Expense	0	0
Stock Option Exercises	0	0
Other	0	0
Distributions to Noncontrolling Interest	0	0
Accumulated Other Comprehensive Income (Loss) [Member]
Stockholders' Equity Attributable to Parent	(321)	(328)	(314)	(319)
Net earnings attributable to Eastman	0	0
Cash dividends declared	0	0
Other Comprehensive Income (Loss)	(7)	(9)
Share-based Compensation Expense	0	0
Stock Option Exercises	0	0
Other	0	0
Distributions to Noncontrolling Interest	0	0
Treasury Stock, Common
Stockholders' Equity Attributable to Parent	(6,385)	(6,083)	(6,385)	(6,083)
Net earnings attributable to Eastman	0	0
Cash dividends declared	0	0
Other Comprehensive Income (Loss)	0	0
Share-based Compensation Expense	0	0
Stock Option Exercises	0	0
Other	0	0
Distributions to Noncontrolling Interest	0	0
Parent [Member]
Stockholders' Equity Attributable to Parent	5,871	5,538	5,779	5,458
Net earnings attributable to Eastman	182	165
Cash dividends declared	(96)	(96)
Other Comprehensive Income (Loss)	(7)	(9)
Share-based Compensation Expense	23	21
Stock Option Exercises	2	7
Other	(12)	(8)
Distributions to Noncontrolling Interest	0	0
Noncontrolling Interest [Member]
Net earnings attributable to noncontrolling interest	1	0
Cash dividends declared	0	0
Other Comprehensive Income (Loss)	0	0
Share-based Compensation Expense	0	0
Stock Option Exercises	0	0
Other	0	(1)
Distributions to Noncontrolling Interest	(1)	(1)
Noncontrolling interest	$ 73	$ 70	$ 73	$ 72

STOCKHOLDERS' EQUITY Part 2 AOCI (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cumulative Translation Adjustment	$ (309)		$ (317)	$ (297)
Change in cumulative translation adjustment	8	$ (10)	(20)
Benefit Plans Unrecognized Prior Service Credits	3		3	11
Change in Benefit Plans Unrecognized Prior Service Credits	0		(8)
Unrealized Gains (Losses) on Derivative Instruments	(14)		1	(32)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(15)		33
Unrealized Losses on Investments	(1)		(1)	(1)
Change in Unrealized Losses on Investments	0		0
Accumulated Other Comprehensive Income (Loss), Net of Tax	(321)		(314)	$ (319)
Other Comprehensive Income (Loss)	$ (7)	$ (9)	$ 5

STOCKHOLDERS' EQUITY Part 3 OCI (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Dec. 31, 2024
Other Comprehensive Income (Loss), before Tax [Abstract]
Change in cumulative translation adjustment, before tax	$ (1)	$ (4)
Amortization of unrecognized prior service credits	0	(3)
Unrealized gain (loss) during period	(17)	5
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(3)	(1)
Total other comprehensive income (loss), before tax	(21)	(3)
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	8	(10)	$ (20)
Amortization of unrecognized prior service credits	0	(2)
Unrealized gain (loss) during period	(13)	4
Reclassification adjustment for (gains) losses included in net income, net	(2)	(1)
Other Comprehensive Income (Loss)	$ (7)	$ (9)	$ 5

EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	$ 182	$ 165
Weighted average shares used for basic EPS (in shares)	115,200,000	117,400,000
Dilutive effect of stock options and other awards	1,300,000	800,000
Weighted average shares used for diluted EPS (in shares)	116,500,000	118,200,000
Earnings Per Share, Basic	$ 1.58	$ 1.40
Earnings Per Share, Diluted	$ 1.57	$ 1.39
Underlying options excluded from the computation of diluted earnings per share (in shares)	1,716,564	1,583,247
Cash dividends declared (per share)	$ 0.83	$ 0.81
Shares repurchased (in shares)	0	0

ASSETS IMPAIRMENTS AND RESTRUCTURING (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2025	Mar. 31, 2024	Jun. 30, 2024
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 1	$ 11
Business Exit Costs	8	0
Restructuring, Settlement and Impairment Provisions	9	11
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	26	26	$ 26
Provision / Adjustments	9		51
Restructuring Reserve, Accrual Adjustment	0		(5)
Cash Reductions	(12)		(46)
Balance at End of Period	23
Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring, Settlement and Impairment Provisions	(9)	(11)
Facility Closing [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	3	0	0
Provision / Adjustments	8		21
Restructuring Reserve, Accrual Adjustment	0		0
Cash Reductions	(6)		(18)
Balance at End of Period	5
Employee Severance [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	23	26	26
Provision / Adjustments	1		25
Restructuring Reserve, Accrual Adjustment	0		0
Cash Reductions	(6)		(28)
Balance at End of Period	18
Non-Cash Charges [Member]
Restructuring Charge [Roll Forward]
Balance at Beginning of Period	0	$ 0	0
Provision / Adjustments			5
Restructuring Reserve, Accrual Adjustment			5
Cash Reductions			$ 0
growth and profitability improvement initiatives \| Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Business Exit Costs	5
closure of a heat-transfer fluids production line \| Additives And Functional Products [Member]
Restructuring Cost and Reserve [Line Items]
Severance Costs	1
Business Exit Costs	$ 3

Share Based Compensation Awards (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense, after Tax	$ 17	$ 15
Share-based Payment Arrangement, Expense	23	$ 21
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 3
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	3 years
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 100.56	$ 86.15
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 26.99	$ 21.16
Share-based compensation expense, retirement eligibility preceding the requisite vesting period	$ 8	$ 6
Share-Based Payment Arrangement
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	14	$ 14
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 117
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	332	339
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	3 years
Restricted Stock Units (RSUs)
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	176	181
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	3 years
Employee Stock Option
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 9	$ 7
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	408	389
Share-Based Compensation Arrangement by Share-Based Payment Award, Terms of Award	ten years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	30.61%	30.21%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	3.32%	3.82%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.42%	4.34%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	6 years 9 months 18 days	6 years 8 months 12 days

SEGMENT AND REGIONAL SALES INFORMATION (Details) $ in Millions	3 Months Ended
	Mar. 31, 2025 USD ($) Segment	Mar. 31, 2024 USD ($)	Dec. 31, 2024 USD ($)
Segment Reporting Information [Line Items]
Number of Operating Segments \| Segment	4
Sales [Abstract]
Sales	$ 2,290	$ 2,310
Cost of sales	1,723	1,778
Earnings (Loss) Before Interest and Taxes [Abstract]
Earnings before interest and taxes	302	263
Selling, general and administrative expenses	182	191
Asset impairments, restructuring, and other charges, net	9	11
Interest Income (Expense), Net	(49)	(49)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	253	214
Depreciation, Depletion and Amortization	126	127
Segment, Expenditure, Addition to Long-Lived Assets	147	185
Assets by Segment	14,971		$ 15,213
Operating Segments [Member]
Sales [Abstract]
Sales	2,285	2,306
Cost of sales	1,705	1,733
Earnings (Loss) Before Interest and Taxes [Abstract]
Selling, general and administrative expenses	167	181
Segment Reporting, Other Segment Item, Amount	49	46
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	364	346
Depreciation, Depletion and Amortization	125	126
Segment, Expenditure, Addition to Long-Lived Assets	139	178
Assets by Segment	13,236		13,004
Corporate, Non-Segment [Member]
Sales [Abstract]
Sales	5	4
Earnings (Loss) Before Interest and Taxes [Abstract]
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	(53)	(72)
Asset impairments, restructuring, and other charges, net	(9)	(11)
Interest Income (Expense), Net	(49)	(49)
Additives And Functional Products [Member] \| Operating Segments [Member]
Sales [Abstract]
Sales	733	704
Cost of sales	526	527
Earnings (Loss) Before Interest and Taxes [Abstract]
Selling, general and administrative expenses	51	53
Segment Reporting, Other Segment Item, Amount	15	15
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	141	109
Depreciation, Depletion and Amortization	35	36
Segment, Expenditure, Addition to Long-Lived Assets	15	11
Assets by Segment	4,660		4,608
Advanced Materials [Member] \| Operating Segments [Member]
Sales [Abstract]
Sales	719	748
Cost of sales	511	546
Earnings (Loss) Before Interest and Taxes [Abstract]
Selling, general and administrative expenses	69	77
Segment Reporting, Other Segment Item, Amount	23	21
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	116	104
Depreciation, Depletion and Amortization	50	49
Segment, Expenditure, Addition to Long-Lived Assets	97	150
Assets by Segment	5,875		5,735
Chemical Intermediates [Member] \| Operating Segments [Member]
Sales [Abstract]
Sales	545	523
Cost of sales	492	470
Earnings (Loss) Before Interest and Taxes [Abstract]
Selling, general and administrative expenses	28	31
Segment Reporting, Other Segment Item, Amount	6	6
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	19	16
Depreciation, Depletion and Amortization	24	25
Segment, Expenditure, Addition to Long-Lived Assets	19	11
Assets by Segment	1,625		1,586
Fibers [Member] \| Operating Segments [Member]
Sales [Abstract]
Sales	288	331
Cost of sales	176	190
Earnings (Loss) Before Interest and Taxes [Abstract]
Selling, general and administrative expenses	19	20
Segment Reporting, Other Segment Item, Amount	5	4
Adjusted income (loss) from continuing operations before interest expense, interest income, income taxes, noncontrolling interests, net	88	117
Depreciation, Depletion and Amortization	16	16
Segment, Expenditure, Addition to Long-Lived Assets	8	6
Assets by Segment	1,076		1,075
Corporate Assets
Earnings (Loss) Before Interest and Taxes [Abstract]
Depreciation, Depletion and Amortization	1	1
Segment, Expenditure, Addition to Long-Lived Assets	8	$ 7
Assets by Segment	$ 1,735		$ 2,209