ERROR
It is expected that us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits with a value of -0.07 will be reported with a value equal to or greater than zero if net income before tax is positive. In this case net income before tax is 568,000,000. The value reported for the tax rate reconciliation item is less than zero. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a pos...
ERROR
The element us-gaap:DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNetAbstract is a deprecated item.
Rule version: 28.0.5
ERROR
The element us-gaap:OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax is a deprecated item.
Rule version: 28.0.5
ERROR
The element us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax is a deprecated item.
Rule version: 28.0.5
ERROR
The element us-gaap:DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet is a deprecated item.
Rule version: 28.0.5
ERROR
The element us-gaap:DerivativeInstrumentGainLossReclassifiedFromAociIntoIncomeEffectivePortionStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration is a deprecated item.
Rule version: 28.0.5
ERROR
The element us-gaap:OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIOnDerivativesNetOfTax is a deprecated item.
Rule version: 28.0.5
ERROR
For the path including the elements us-gaap:RetirementPlanSponsorLocationDomain, country:US neither the Domestic Plan [Member] NOR Foreign Plan [Member] has been included in the path of the descendants of the Retirement Plan Sponsor Location [Axis] in the presentation linkbase http://www.eastman.com/role/RETIREMENTPLANSDetails. The FASB requires that either one or both of these members is present on the Retirement Plan Sponsor Location [Axis]. Please review the axis and add one of these me...
ERROR
The following elements are in the presentation linkbase of 9952152 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION but are not included in any calculation relationship in the filing.
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent
All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing. Items not included in the financial statement calculations but included in the presentation ...
ERROR
The hypercube us-gaap:StatementTable appears in the statement 9952151 - Statement - CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS. Only a single hypercube should be used in the face financial statements and it should include all monetary items. This hypercube excludes the following monetary concepts us-gaap:OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax, us-gaap:OtherComprehensiveIncomeLossNetOfTax, us-gaap:OtherComprehensive...
ERROR
In the statement 9952151 - Statement - CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS the filer has defined multiple root calculation elements. It is expected that the calculation tree in this disclosure is a single tree and not multiple trees. The existence of multiple tree's indicate that there is a calculation missing. The root element ComprehensiveIncomeNetOfTax has sibling root elements of us-gaap:OtherComprehensiveIncomeLossNetOfTax, us-gaap:NetIncome...
ERROR
In the statement 9952151 - Statement - CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS the filer has defined multiple root calculation elements. It is expected that the calculation tree in this disclosure is a single tree and not multiple trees. The existence of multiple tree's indicate that there is a calculation missing. The root element ComprehensiveIncomeNetOfTax has sibling root elements of us-gaap:NetIncomeLoss, us-gaap:OtherComprehensiveIncomeLossNetO...
ERROR
The concept us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate is used in the filing with a value of 228,000,000. This element is reported but is not included in a calculation relationship with the element us-gaap:IncomeTaxExpenseBenefit with a value of 191,000,000. The filer should add a calculation relationship between these two elements to capture the details of the effective tax rate reconciliation. If no calculation is required to be disclosed then a...
ERROR
The concept us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate is used in the filing with a value of 226,000,000. This element is reported but is not included in a calculation relationship with the element us-gaap:IncomeTaxExpenseBenefit with a value of 170,000,000. The filer should add a calculation relationship between these two elements to capture the details of the effective tax rate reconciliation. If no calculation is required to be disclosed then a...
ERROR
The concept us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate is used in the filing with a value of 119,000,000. This element is reported but is not included in a calculation relationship with the element us-gaap:IncomeTaxExpenseBenefit with a value of 93,000,000. The filer should add a calculation relationship between these two elements to capture the details of the effective tax rate reconciliation. If no calculation is required to be disclosed then ad...
ERROR
us-gaap:MinorityInterest has a value of 76,000,000 and has been used with the Noncontrolling Interest Member. This fact value has been used with the StatementEquityComponentsAxis and the Noncontrolling Interest Member. When an instant element is used with the StatementEquityComponentsAxis it is typically used to represent the opening and closing balance in the changes of equity. The element us-gaap:MinorityInterest should not be used to represent an opening or closing balance in the change...
ERROR
us-gaap:MinorityInterest has a value of 73,000,000 and has been used with the Noncontrolling Interest Member. This fact value has been used with the StatementEquityComponentsAxis and the Noncontrolling Interest Member. When an instant element is used with the StatementEquityComponentsAxis it is typically used to represent the opening and closing balance in the changes of equity. The element us-gaap:MinorityInterest should not be used to represent an opening or closing balance in the change...
ERROR
us-gaap:MinorityInterest has a value of 72,000,000 and has been used with the Noncontrolling Interest Member. This fact value has been used with the StatementEquityComponentsAxis and the Noncontrolling Interest Member. When an instant element is used with the StatementEquityComponentsAxis it is typically used to represent the opening and closing balance in the changes of equity. The element us-gaap:MinorityInterest should not be used to represent an opening or closing balance in the change...
ERROR
us-gaap:MinorityInterest has a value of 83,000,000 and has been used with the Noncontrolling Interest Member. This fact value has been used with the StatementEquityComponentsAxis and the Noncontrolling Interest Member. When an instant element is used with the StatementEquityComponentsAxis it is typically used to represent the opening and closing balance in the changes of equity. The element us-gaap:MinorityInterest should not be used to represent an opening or closing balance in the change...
ERROR
The filer has reported an extensible enumeration fact value of OtherAssetsNoncurrent using the concept us-gaap:OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseRightOfUseAsset is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList it should also report a fact value for us-gaap:Operatin...
ERROR
The filer has reported an extensible enumeration fact value of OtherLiabilitiesNoncurrent using the concept us-gaap:OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseLiabilityNoncurrent is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList it should also report a fact value for...
ERROR
The filer has reported an extensible enumeration fact value of OtherAssetsNoncurrent using the concept us-gaap:OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseRightOfUseAsset is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList it should also report a fact value for us-gaap:Operatin...
ERROR
The filer has reported an extensible enumeration fact value of OtherLiabilitiesNoncurrent using the concept us-gaap:OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseLiability is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList it should also report a fact value for us-gaap:OperatingLeaseLiabili...
ERROR
The filer has reported an extensible enumeration fact value of AccountsPayableAndAccruedLiabilitiesCurrent using the concept us-gaap:OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseLiabilityCurrent is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList it should also report a fact v...
ERROR
The filing has used the StatementTable in the notes in the role 9955552 - Disclosure - STOCKHOLDERS' EQUITY (Details). The StatementTable is not intended to be used in the notes, it is intended to be used in the face financial statements. The filer should use the appropriate table name for the notes disclosure. If no table is appropriate for the note disclosure, the filer should create an extension table with a name that describes the information in the table.
Rule Element Id:10748
Rule vers...
ERROR
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -39,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2025-01-01 to 2025-12-31
D...
ERROR
us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions has a value of -123,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeri...
ERROR
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -5,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2024-01-01 to 2024-12-31
Di...
ERROR
The line item concept us-gaap:GainLossOnSaleOfBusiness with a value of 323,000,000 and a calculation parent of us-gaap:NetCashProvidedByUsedInOperatingActivities is represented as a sibling of us-gaap:GainLossOnDispositionOfAssets1 with a value of 15,000,000 in the extension taxonomy role 9952154 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS, but us-gaap:GainLossOnSaleOfBusiness is represented as a descendent of us-gaap:GainLossOnDispositionOfAssets1 in the calculation relationships def...
ERROR
The filer has reported a value for the concept us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits with a value of -0.07. This value should be calculated by taking the value of us-gaap:IncomeTaxReconciliationTaxCredits with a value of 39,000,000 divided by the value of net income before tax of 568,000,000. This equals 0.0687 (rounded 4d). Please provide the equivalent percentage amount for this concept of -0.07.
The properties of this us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredit...
WARNING
It is expected that us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits with a value of -0.07 will be reported with a value equal to or greater than zero if net income before tax is positive. In this case net income before tax is 568,000,000. The value reported for the tax rate reconciliation item is less than zero. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a pos...
WARNING
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -39,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2025-01-01 to 2025-12-31
D...
WARNING
us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions has a value of -123,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeri...
WARNING
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -5,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2024-01-01 to 2024-12-31
Di...
WARNING
For the path including the elements us-gaap:RetirementPlanSponsorLocationDomain, country:US neither the Domestic Plan [Member] NOR Foreign Plan [Member] has been included in the path of the descendants of the Retirement Plan Sponsor Location [Axis] in the presentation linkbase http://www.eastman.com/role/RETIREMENTPLANSDetails. The FASB requires that either one or both of these members is present on the Retirement Plan Sponsor Location [Axis]. Please review the axis and add one of these me...
WARNING
The following elements are in the presentation linkbase of 9952152 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION but are not included in any calculation relationship in the filing.
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent
All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing. Items not included in the financial statement calculations but included in the presentation ...
WARNING
It is expected that us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits with a value of -0.07 will be reported with a value equal to or greater than zero if net income before tax is positive. In this case net income before tax is 568,000,000. The value reported for the tax rate reconciliation item is less than zero. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a pos...
WARNING
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -39,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2025-01-01 to 2025-12-31
D...
WARNING
us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions has a value of -123,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeri...
WARNING
us-gaap:RestructuringReserveSettledWithoutCash2 has a value of -5,000,000 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.
The properties of this us-gaap:RestructuringReserveSettledWithoutCash2 fact are:
Period :2024-01-01 to 2024-12-31
Di...
WARNING
For the path including the elements us-gaap:RetirementPlanSponsorLocationDomain, country:US neither the Domestic Plan [Member] NOR Foreign Plan [Member] has been included in the path of the descendants of the Retirement Plan Sponsor Location [Axis] in the presentation linkbase http://www.eastman.com/role/RETIREMENTPLANSDetails. The FASB requires that either one or both of these members is present on the Retirement Plan Sponsor Location [Axis]. Please review the axis and add one of these me...
WARNING
The following elements are in the presentation linkbase of 9952152 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION but are not included in any calculation relationship in the filing.
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent
All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing. Items not included in the financial statement calculations but included in the presentation ...
