Eastman Chemical (EMN)

Company ID: 181 | CIK: 0000915389
10-Q view:
No 10-Q YTD data
No 10-Q 3M data
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Segments are charted by their disclosed metrics (revenue, segment profit, etc.). Each line is a single segment. Reconciliation/corporate items are excluded. Major customers are shown as a percentage of revenue. Operational KPIs are grouped by metric concept; sub-metrics appear as separate lines.

Geographic Segments

No 10-Q data

Business Unit / Product Segments

Major Customers (% of Revenue)

No 10-Q data

Operational KPIs

Backlog of firm orders (backlog)

Sales offices (branches)

No 10-Q data

PET capacity added (capacity)

Customers outside U.S. (customers)

No 10-Q data

Depreciation and amortization (depreciation_amortization)

No 10-K data

Employees outside U.S. (headcount)

Inventory value (inventory_units)

No 10-K data

Commercial paper borrowings (loans_outstanding)

No 10-K data

Backlog (order_book)

No 10-Q data

2027 Term Loan balance (other)

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2027 Term Loan interest rate (other)

No 10-K data

Accelerated depreciation (other)

No 10-K data

Accelerated depreciation costs (other)

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Accounts receivable factored (other)

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Accounts receivable sold (other)

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Accumulated depreciation (other)

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Accumulated other comprehensive income (other)

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Acetate tow market share (other)

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Acquisitions (other)

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Active Foreign Patents (other)

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Active Trademark Applications/Registrations (other)

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Active U.S. patents (other)

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Active US Patents (other)

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Active US patents (other)

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Active United States patents (other)

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Active foreign patents (other)

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Active patents (other)

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Active patents and trademarks (other)

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Active trademark applications and registrations (other)

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Active trademark registrations (other)

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Active trademarks (other)

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Active worldwide trademark applications and registrations (other)

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Active worldwide trademarks (other)

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Additional paid-in capital (other)

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Adjusted EBIT (other)

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Adjusted EPS (other)

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Adjusted diluted EPS (other)

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Adjusted diluted earnings per share (other)

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Adjusted effective tax rate (other)

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Adjusted net earnings (other)

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Advantaged Cost 2000 productivity target (other)

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Advantaged Cost 2000 target (other)

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Amortization of unrecognized prior service credits (other)

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Annual capital spending guidance (other)

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Annual cost reduction (other)

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Antidilutive securities (other)

No 10-K data

Antidilutive securities excluded (other)

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Asbestos cases (other)

No 10-K data

Asbestos claims (other)

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Asbestos claims outstanding (other)

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Asbestos claims remaining (other)

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Asia Pacific Sales Revenue (other)

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Asset impairments (other)

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Asset impairments and restructuring (other)

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Asset impairments and restructuring charges (other)

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Asset retirement obligations (other)

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Available borrowings (other)

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Available credit facility (other)

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Available credit facility capacity (other)

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Available liquidity (other)

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Basic EPS (other)

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Basic weighted average shares (other)

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Board diversity (other)

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Borrowings due within one year (other)

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Borrowings to total capital (other)

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CASPI sales mix (other)

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Capital Expenditures (other)

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Capital Expenditures Guidance (other)

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Capital expenditure guidance (other)

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Capital expenditures (other)

Capital expenditures guidance (other)

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Capital spending (other)

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Capital spending guidance (other)

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Capitalized interest (other)

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Capitalized software (other)

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Cash Dividends Declared (other)

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Cash and Cash Equivalents (other)

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Cash and cash equivalents (other)

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Cash at beginning (other)

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Cash at end (other)

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Cash dividend per share (other)

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Cash dividends declared (other)

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Cash dividends declared per share (other)

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Cash dividends per share (other)

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Cash from operating activities (other)

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Cash paid for leases (other)

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Cash provided by operating activities (other)

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Change in cumulative translation adjustment (other)

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Coal-derived product volume (other)

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Collective labor coverage (other)

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Commercial Paper Borrowings (other)

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Commercial Paper Outstanding (other)

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Commercial paper borrowings (other)

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Commercial paper change (other)

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Commercial paper outstanding (other)

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Commercial paper rate (other)

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Commercial paper weighted average interest rate (other)

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Commercial paper weighted interest rate (other)

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Common Stock Outstanding (other)

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Common Stock Shares Outstanding (other)

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Common shares outstanding (other)

Common stock outstanding (other)

Common stock par value (other)

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Common stock shares authorized (other)

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Common stock shares issued (other)

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Common stock shares outstanding (other)

Common stock value (other)

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Comprehensive income (other)

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Comprehensive income attributable to Eastman (other)

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Contract ethylene sales (other)

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Contracted raw material purchases (other)

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Corporate assets (other)

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Cost of sales (other)

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Cost of shares repurchased (other)

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Cost pass-through share (other)

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Cost pass-through share of price increase (other)

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Cost reduction actions (other)

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Cost reduction goal (other)

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Cost reduction target (other)

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Cost savings (other)

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Cost savings realized (other)

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Countries Served (other)

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Countries of operation (other)

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Countries selling into (other)

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Countries selling products (other)

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Countries served (other)

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Countries sold into (other)

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Countries with Operations (other)

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Countries with Presence (other)

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Countries with distribution (other)

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Countries with distribution facilities (other)

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Countries with manufacturing (other)

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Countries with manufacturing operations (other)

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Countries with operations (other)

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Countries with sales (other)

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Countries with sales offices (other)

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Countries with sales presence (other)

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Credit Facility Availability (other)

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Credit Facility capacity (other)

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Credit Facility outstanding (other)

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Credit facilities available (other)

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Credit facility (other)

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Credit facility availability (other)

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Credit facility borrowings (other)

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Credit facility effective rate (other)

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Cumulative translation adjustment (other)

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Current Ratio (other)

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Current assets (other)

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Current liabilities (other)

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Current ratio (other)

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Customer concentration (other)

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Deferred income tax liabilities (other)

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Deferred income taxes (other)

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Depreciation (other)

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Depreciation Expense (other)

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Depreciation and amortization (other)

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Depreciation expense (other)

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Derivative assets (other)

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Derivative liabilities (other)

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Derivative not designated as hedge loss (other)

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Derivative reclassification (other)

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Derivative unrealized gain (other)

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Diluted EPS (other)

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Diluted EPS guidance (other)

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Diluted earnings per share (other)

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Diluted share count (other)

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Diluted shares used for EPS (other)

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Diluted weighted average shares (other)

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Diluted weighted-average shares (other)

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Distribution Facilities (other)

No 10-Q data

Distribution facilities (other)

No 10-Q data

Diverse talent (US) (other)

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Diverse talent representation (other)

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Dividends declared (other)

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Dividends declared per share (other)

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Dividends paid (other)

No 10-K data

Dividends per share (other)

No 10-K data

EBIT (other)

No 10-K data

EMEA Sales Revenue (other)

No 10-Q data

Early debt extinguishment costs (other)

No 10-K data

Earnings before income taxes (other)

No 10-K data

Earnings to fixed charges ratio (other)

No 10-K data

Eastman stockholders' equity (other)

No 10-K data

Effective Interest Rate (other)

No 10-K data

Effective interest rate (other)

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Effective tax rate (other)

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Effective tax rate guidance (other)

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Employee separations (other)

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Employee separations completed (other)

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Employee separations identified (other)

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Energy hedged volume (other)

No 10-K data

Environmental capital expenditures (other)

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Environmental cash expenditures (other)

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Environmental contingencies (other)

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Environmental contingency reserve (other)

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Environmental expenditures (other)

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Environmental loss contingencies (other)

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Environmental remediation cash payments (other)

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Environmental remediation changes (other)

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Environmental remediation estimate (other)

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Environmental remediation expenditures (other)

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Environmental remediation liability (other)

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Environmental remediation reserve (other)

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Environmental remediation spending (other)

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Environmental reserve (other)

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Environmental reserves (other)

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Environmental spending (other)

No 10-Q data

Euro currency options notional (other)

No 10-K data

Euro currency sensitivity (other)

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Exchange rate effect (other)

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Expected 2025 capital expenditures (other)

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Expected AOCI reclassification (other)

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Expected capital spending (other)

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FX hedge notional (other)

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Factoring facilities limit (other)

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Fair value of borrowings (other)

No 10-K data

Fair value of total borrowings (other)

No 10-K data

Feedstock hedged volume (other)

No 10-K data

Feedstock volume hedged (other)

No 10-K data

Female representation (other)

No 10-Q data

Fibers customer concentration (other)

No 10-Q data

Floating-rate Borrowings to Total Borrowings (other)

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Floating-rate borrowings (other)

No 10-K data

Floating-rate borrowings to total borrowings (other)

No 10-K data

Foreign Patent count (other)

No 10-Q data

Foreign Patents (other)

No 10-Q data

Foreign exchange hedge notional (other)

No 10-K data

Forward starting interest rate swap notional (other)

No 10-K data

Forward starting interest rate swaps (other)

No 10-K data

Fourth quarter EPS guidance (other)

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Free cash flow (other)

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Gain on divested business (other)

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Gain/loss on divested businesses (other)

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Genencor equity ownership (other)

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Goodwill (other)

No 10-K data

Goodwill - specialty fluids reporting unit (other)

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Goodwill fair value cushion (other)

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Gross interest costs (other)

No 10-K data

Gross margin (other)

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Gross profit (other)

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Guarantee obligations maximum exposure (other)

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Guarantees outstanding (other)

No 10-K data

ISO 9000 quality system registrations (other)

No 10-Q data

ISO 9000 registrations (other)

No 10-Q data

ISO 9000 sales coverage (other)

No 10-Q data

ISO 9000 sales share (other)

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Income before taxes (other)

No 10-K data

Income tax provision (other)

No 10-K data

Indefinite-lived intangible assets (other)

No 10-K data

Intangible assets (other)

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Intellectual property (other)

No 10-Q data

Interest expense (other)

No 10-K data

Interest income (other)

No 10-K data

International revenue share (other)

No 10-Q data

International sales mix (other)

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International sales share (other)

No 10-Q data

Inventories (other)

No 10-K data

Inventories on LIFO basis (other)

No 10-K data

Inventory change (other)

No 10-K data

Inventory on LIFO method (other)

No 10-K data

Joint ventures (other)

No 10-Q data

LIFO inventory percentage (other)

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LIFO inventory share (other)

No 10-K data

LIFO reserve (other)

No 10-K data

LIFO share of inventories (other)

No 10-K data

Labor union representation (other)

No 10-Q data

Latin America Sales Revenue (other)

No 10-Q data

Lease commitments (other)

No 10-K data

Lease costs (other)

No 10-K data

Long-lived assets in United States (other)

No 10-Q data

Long-term Borrowings (other)

No 10-K data

Long-term Borrowings to Total Capital (other)

No 10-K data

Long-term borrowings (other)

No 10-K data

Long-term borrowings to total capital (other)

No 10-K data

Long-term contract purchases (other)

No 10-Q data

Long-term supply contract coverage (other)

No 10-Q data

Loss on sale of assets (other)

No 10-K data

Major products (other)

No 10-Q data

Major products produced (other)

No 10-Q data

Manufacturing Sites (other)

No 10-Q data

Manufacturing countries (other)

No 10-Q data

Manufacturing joint ventures (other)

No 10-Q data

Manufacturing plants closed (other)

No 10-K data

Manufacturing sites (other)

No 10-Q data

Miscellaneous receivables (other)

No 10-K data

Net Debt (other)

No 10-K data

Net cash from financing (other)

No 10-K data

Net cash from investing (other)

No 10-K data

Net cash provided by operating activities (other)

No 10-K data

Net cash used in financing activities (other)

No 10-K data

Net cash used in investing activities (other)

No 10-K data

Net change in cash (other)

No 10-K data

Net change in cash and cash equivalents (other)

No 10-K data

Net debt (other)

No 10-K data

Net derivative assets (other)

No 10-K data

Net earnings (other)

No 10-K data

Net earnings attributable to Eastman (other)

No 10-K data

Net earnings attributable to noncontrolling interest (other)

No 10-K data

Net interest expense (other)

No 10-K data

Net properties (other)

No 10-K data

Non-affiliate market value (other)

No 10-Q data

Non-environmental asset retirement obligations (other)

No 10-K data

Noncontrolling interest (other)

No 10-K data

Notional amount of derivatives (other)

No 10-K data

Number of Reportable Segments (other)

Operating cash flow (other)

No 10-K data

Operating cash flow guidance (other)

No 10-K data

Operating cracking units (other)

No 10-Q data

Operating lease costs (other)

No 10-K data

Operating lease liabilities (other)

No 10-K data

Operating lease right-of-use assets (other)

No 10-K data

Operating lease weighted average discount rate (other)

No 10-K data

Operating lease weighted average remaining term (other)

No 10-K data

Operating margin target (other)

No 10-K data

Other (income) charges, net (other)

No 10-K data

Other components of post-employment (benefit) cost, net (other)

No 10-K data

Other comprehensive income (other)

No 10-K data

Other current assets (other)

No 10-K data

Other financing activities (other)

No 10-K data

Other income/charges (other)

No 10-K data

Other investing activities (other)

No 10-K data

Other long-term liabilities (other)

No 10-K data

Other operating activities (other)

No 10-K data

PCI sales mix (other)

No 10-Q data

PET sales in Latin America (other)

No 10-K data

PET volume growth (other)

No 10-K data

Patents (Foreign) (other)

No 10-Q data

Patents (US) (other)

No 10-Q data

Payables and other current liabilities (other)

No 10-K data

Pending asbestos claims (other)

No 10-K data

Pension MTM gain (other)

No 10-K data

Pension MTM gain/loss (other)

No 10-K data

Pension amortization (other)

No 10-K data

Pension and postretirement benefit plans (other)

No 10-K data

Pension contribution (other)

No 10-K data

Pension contributions (other)

No 10-K data

Pension curtailment gain (other)

No 10-K data

Pension expected return (other)

No 10-K data

Pension interest cost (other)

No 10-K data

Pension net periodic benefit cost (other)

No 10-K data

Pension plan contribution (other)

No 10-K data

Pension plan contributions (other)

No 10-K data

Pension plan funding (other)

No 10-K data

Pension service cost (other)

No 10-K data

Pension settlement loss (other)

No 10-K data

Percent of floating-rate borrowings to total borrowings (other)

No 10-K data

Percent of long-term borrowings to total capital (other)

No 10-K data

Performance films goodwill (other)

No 10-K data

Polymers sales mix (other)

No 10-Q data

Post-employment benefit cost (other)

No 10-K data

Post-employment obligations (other)

No 10-K data

Postretirement expected return (other)

No 10-K data

Postretirement interest cost (other)

No 10-K data

Postretirement net periodic benefit cost (other)

No 10-K data

Postretirement service cost (other)

No 10-K data

Pre-tax AOCI gains (other)

No 10-K data

Proceeds from borrowings (other)

No 10-K data

Proceeds from sale of businesses (other)

No 10-K data

Product sales mix (other)

No 10-Q data

Properties and equipment at cost (other)

No 10-K data

Provision for income taxes (other)

No 10-K data

Purchase commitments (other)

No 10-K data

Purchase obligations (other)

No 10-K data

R&D as percent of sales (other)

No 10-Q data

R&D expenditures (other)

No 10-Q data

R&D expenses (other)

No 10-K data

Racially and ethnically diverse talent (U.S.) (other)

No 10-Q data

Ratio of earnings to fixed charges (other)

No 10-K data

Raw material and energy cost decrease (other)

No 10-K data

Raw material and energy cost increase (other)

No 10-K data

Raw material and energy cost ratio (other)

No 10-Q data

Raw material and energy cost share (other)

No 10-Q data

Raw material cost ratio (other)

No 10-Q data

Raw material cost share (other)

No 10-Q data

Raw material energy cost share (other)

No 10-Q data

Raw materials and energy cost ratio (other)

No 10-Q data

Raw materials and energy cost share (other)

No 10-Q data

Raw materials as percent of cost of operations (other)

No 10-Q data

Raw materials cost ratio (other)

No 10-Q data

Raw materials under long-term contracts (other)

No 10-Q data

Receivables factored (other)

Receivables not sold (other)

No 10-K data

Receivables not sold under factoring (other)

No 10-K data

Receivables outstanding (other)

No 10-K data

Receivables outstanding if not sold (other)

No 10-K data

Receivables outstanding if unsold (other)

No 10-K data

Receivables outstanding under factoring (other)

No 10-K data

Receivables sold (other)

No 10-K data

Receivables sold (factoring) (other)

No 10-Q data

Receivables sold under factoring (other)

No 10-K data

Receivables sold under factoring program (other)

No 10-K data

Receivables sold under factoring programs (other)

No 10-K data

Receivables sold under securitization (other)

No 10-K data

Reclassification adjustment for derivatives (other)

No 10-K data

Recycling output growth (other)

No 10-Q data

Remaining 2021 authorization (other)

No 10-K data

Remaining share repurchase authorization (other)

No 10-K data

Repayment of borrowings (other)

No 10-K data

Repurchase authorization remaining (other)

No 10-K data

Research and development expenditures (other)

No 10-Q data

Research and development expense (other)

No 10-Q data

Research and development expenses (other)

Residual value guarantees (other)

No 10-K data

Restructuring cash payments (other)

No 10-K data

Restructuring non-cash adjustments (other)

No 10-K data

Restructuring provision (other)

No 10-K data

Restructuring reserve (other)

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Restructuring reserve balance (other)

No 10-K data

Restructuring reserves (other)

No 10-K data

Retained earnings (other)

No 10-K data

Return on capital (other)

No 10-Q data

Return on equity (other)

Revolving credit facility (other)

No 10-K data

Right-of-use assets obtained (other)

No 10-K data

SG&A expenses (other)

No 10-K data

SP sales mix (other)

No 10-Q data

Sales (other)

No 10-K data

Sales Revenue Growth (other)

No 10-K data

Sales Volume Growth (other)

No 10-K data

Sales by end market (other)

No 10-Q data

Sales offices (other)

No 10-Q data

Sales offices outside U.S. (other)

No 10-Q data

Sales outside US and Canada (other)

No 10-Q data

Sales outside United States (other)

Sales price effect (other)

No 10-K data

Sales revenue growth (other)

No 10-K data

Sales volume / product mix effect (other)

No 10-K data

Sales volume change (other)

No 10-K data

Sales volume effect (other)

No 10-K data

Sales volume growth (other)

Securitization collection proceeds (other)

No 10-K data

Segment assets (other)

No 10-K data

Selling, general and administrative expenses (other)

No 10-K data

Share repurchase authorization (other)

No 10-K data

Share repurchases (other)

No 10-K data

Share-based compensation expense (other)

No 10-K data

Shareowners of record (other)

No 10-Q data

Shares Outstanding (other)

Shares held by non-affiliates (other)

No 10-Q data

Shares issued (other)

No 10-K data

Shares of common stock outstanding (other)

No 10-Q data

Shares outstanding (other)

Shares repurchased (other)

No 10-K data

Shares repurchased under 2021 authorization (other)

No 10-K data

Shares repurchased under authorization (other)

No 10-K data

Shares repurchased under buyback program (other)

No 10-K data

Short-term borrowings effective rate (other)

No 10-K data

Short-term lease costs (other)

No 10-K data

Sold receivables outstanding (other)

No 10-K data

Stand-alone distribution facilities (other)

No 10-Q data

Stock Repurchases (other)

No 10-K data

Stock options excluded from dilution (other)

No 10-K data

Stock options exercisable (other)

No 10-K data

Stock options outstanding (other)

No 10-K data

Stockholders of Record (other)

No 10-Q data

Stockholders of record (other)

No 10-Q data

Sublease income (other)

No 10-K data

Supplier disclosure statements received (other)

No 10-K data

Supplier finance obligations (other)

No 10-K data

Supplier finance program obligations (other)

No 10-K data

Term loan balance outstanding (other)

No 10-K data

Top 10 Fibers customer concentration (other)

No 10-Q data

Top 10 customer concentration (other)

No 10-Q data

Top 10 customer share (other)

No 10-Q data

Top 100 customer concentration (other)

No 10-Q data

Top 100 customer revenue concentration (other)

No 10-Q data

Top 100 customer revenue share (other)

No 10-Q data

Top 100 customer share (other)

No 10-Q data

Top 13 customer concentration (other)

No 10-Q data

Top customer concentration (other)

No 10-Q data

Top customer revenue share (other)

No 10-Q data

Top customer share (other)

No 10-Q data

Top customers revenue share (other)

No 10-Q data

Top customers sales share (other)

No 10-Q data

Total Assets (other)

No 10-K data

Total assets (other)

No 10-K data

Total borrowings (other)

No 10-K data

Total cash dividends declared (other)

No 10-K data

Total debt and other commitments (other)

No 10-K data

Total equity (other)

No 10-K data

Total liabilities (other)

No 10-K data

Total shares repurchased (other)

No 10-K data

Trade payables change (other)

No 10-K data

Trade receivables (other)

No 10-K data

Trade receivables change (other)

No 10-K data

Trademark Applications/Registrations (other)

No 10-Q data

Trademark applications and registrations (other)

No 10-Q data

Trademark applications/registrations (other)

No 10-Q data

Trademark count (other)

No 10-Q data

Trademark licensing agreements (other)

No 10-Q data

Trademarks (other)

No 10-Q data

Trademarks worldwide (other)

No 10-Q data

Translation adjustment (other)

No 10-K data

Treasury shares (other)

No 10-K data

Treasury shares repurchased (other)

No 10-K data

Treasury stock (other)

No 10-K data

Treasury stock purchases (other)

No 10-K data

Treasury stock repurchased (other)

No 10-K data

Treasury stock repurchases (other)

No 10-K data

Treasury stock shares (other)

No 10-K data

Treasury stock value (other)

No 10-K data

US Patent count (other)

No 10-Q data

US Patents (other)

No 10-Q data

US Sales Revenue (other)

No 10-Q data

US diverse talent representation (other)

No 10-Q data

US long-lived asset share (other)

No 10-Q data

Union representation (other)

No 10-Q data

Union-represented workforce (other)

No 10-Q data

Union-represented workforce share (other)

No 10-Q data

Unionized labor share (other)

No 10-Q data

Unionized workforce (other)

No 10-Q data

Unionized workforce share (other)

No 10-Q data

Unit volume change (other)

No 10-K data

Unit volume growth (other)

No 10-K data

Unrealized gain/loss on derivatives (other)

No 10-K data

Unrealized gains/losses on derivatives (other)

No 10-K data

Unrealized losses on investments (other)

No 10-K data

Unrecognized compensation expense (other)

No 10-K data

Unrecognized tax benefits (other)

No 10-K data

Unvested stock options (other)

No 10-K data

Value of shares repurchased under 2021 authorization (other)

No 10-K data

Variable compensation (other)

No 10-K data

Variable-rate borrowings (other)

No 10-K data

Variable-rate borrowings share (other)

No 10-K data

Volume change (other)

No 10-K data

Weighted average diluted shares (other)

No 10-K data

Weighted average interest rate (other)

No 10-K data

Weighted average shares (other)

No 10-K data

Weighted average shares basic (other)

No 10-K data

Weighted average shares diluted (other)

No 10-K data

Weighted-average discount rate (other)

No 10-K data

Weighted-average remaining lease term (other)

No 10-K data

Workforce diversity (other)

No 10-Q data

Year 2000 compliance costs (other)

No 10-K data

Year 2000 remediation costs (other)

No 10-K data

PET consumption (production_volume)

Manufacturing sites (properties)

Common Stock Shares Outstanding (shares)

No 10-Q data

PET facility utilization (utilization_rate)

Human capital disclosures. Workforce totals and demographics are point-in-time. Flow metrics use the year-to-date period for 10-Q and full year for 10-K. Workforce actions (RIFs, restructurings, acquisition-related changes) are listed in the table at the bottom.

Workforce Totals

No 10-Q data
No 10-Q data
No 10-Q data

Demographics

No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data
No 10-Q data

Workforce Breakdowns

No 10-Q data
No 10-Q data

HCM Metrics — Point-in-Time

No point-in-time HCM metrics found.

HCM Metrics — Flow (Annual / YTD)

No flow HCM metrics found.

Workforce Actions

Period EndTypeStatusAffected% WorkforceAnnouncedExpected CompletionGeographySegment / FunctionChargeSourceNote
2026-06-30restructuringin_progressCorporate (reported in "Other")USD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges of $4M in first six months 2026, including $1M in second quarter 2026, for corporate cost reduction initiatives; no employee count or announcement date disclosed. Severance reserve of $19M remained at 2026-06-30, substantially all expected to be paid within one year.
2026-06-30plant_closurein_progressGermanyAdvanced Materials — performance filmsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First six months 2026 charges for closure of a production line at a German performance films facility: $3M severance plus $3M restructuring; a further $3M of inventory adjustments was recognized in cost of sales. No employee count or announcement date disclosed.
2026-06-30restructuringin_progressGermanyAdvanced MaterialsUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of a production line at a German performance films facility. Includes $3M severance and $3M restructuring charges for the first six months of 2026.
2026-06-30restructuringin_progressCorporateCorporateUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to corporate cost reduction initiatives for the first six months of 2026.
2026-03-31plant_closurein_progressGermanyAdvanced MaterialsUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a production line at a German performance films facility; severance charges of $3M plus restructuring charges of $3M in Q1 2026, with a separate $3M inventory adjustment in cost of sales. No employee count or completion date disclosed.
2026-03-31restructuringin_progressCorporateUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges of $3M in Q1 2026 for corporate cost reduction initiatives, reported in 'Other'. No employee count or completion date disclosed.
2026-03-31restructuringin_progressGermanyAdvanced MaterialsUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Related to closure of a production line at a German performance films facility. Includes $3M severance and $3M restructuring charges.
2026-03-31restructuringin_progressCorporateCorporateUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Related to corporate cost reduction initiatives.
2025-12-31plant_closurecompletedNorth AmericaAdditives & Functional Products — Specialty fluids and energyUSD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges of $1M plus restructuring and other charges of $3M recognized in 2025 for the closure of a heat-transfer fluids production line at a specialty fluids and energy facility in North America.
2025-12-31restructuringcompletedNorth AmericaAdvanced Materials — Performance filmsUSD 10 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges of $4M plus restructuring and other charges of $6M for decommissioning of certain assets at performance films facilities in North America; a separate $18M asset impairment for terminated capital projects and $2M inventory adjustments were also recognized but are not workforce charges.
2025-12-31reduction_in_forcein_progressGlobalCorporate (not allocated to operating segments)USD 34 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges for corporate cost reduction initiatives reported in 'Other'; similar charges of $31M (2023) and $21M (2024) indicate a recurring program; remaining severance at year-end expected to be paid within one year.
2025-12-31restructuringin_progressCorporate (not allocated to operating segments)USD 13 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Charges related to profitability improvement initiatives reported in 'Other'; charges were $12M in 2024.
2025-12-31plant_closurecompletedEuropeFibers — Acetate yarnUSD 2 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Loss on sale recognized in 2025 related to the 2022 closure of an acetate yarn manufacturing facility in Europe; the underlying facility closure and workforce reduction occurred in 2022, so this is a residual charge only.
2025-12-31restructuringin_progressGlobalCorporate (reported in 'Other')USD 34 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2025 severance charges for corporate cost reduction initiatives; multi-year program also charged $21M in 2024 and $31M in 2023. No employee count or announcement date disclosed; FY2025 activity only.
2025-12-31restructuringin_progressNorth AmericaAdvanced Materials — performance filmsUSD 28 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2025 decommissioning of certain assets at performance films facilities: $18M asset impairment (terminated capital projects), $4M severance, $6M restructuring; plus $2M inventory adjustment in cost of sales. Matches AM segment total of $28M.
2025-12-31plant_closurein_progressNorth AmericaAdditives & Functional Products — specialty fluids and energyUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2025 closure of a heat-transfer fluids production line: $1M severance and $3M restructuring charges; matches AFP segment total of $4M.
2025-12-31restructuringin_progressGlobalCorporate (reported in 'Other') — profitability improvement initiativesUSD 13 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2025 restructuring and other charges for profitability improvement initiatives; $12M charged in 2024. No employee count disclosed.
2025-12-31plant_closurecompletedEuropeFibers — acetate yarnUSD 2 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Relates to the 2022 closure of a European acetate yarn facility; FY2025 charge is a loss on sale recognized in the current year. Closure itself predates the reporting period.
2025-12-31restructuringcompletedGlobalCorporateUSD 39 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to corporate cost reduction initiatives.
2025-12-31restructuringcompletedNorth AmericaAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance and restructuring charges related to closure of heat-transfer fluids production line.
2025-12-31restructuringcompletedNorth AmericaAdvanced MaterialsUSD 28 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance and restructuring charges related to decommissioning of certain assets at performance films facilities.
2025-12-31restructuringcompletedEuropeFibersUSD 2 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Loss on sale related to 2022 closure of acetate yarn manufacturing facility.
2025-12-31restructuringcompletedGlobalCorporateUSD 34 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges related to corporate cost reduction initiatives.
2025-12-31plant_closurecompletedNorth AmericaAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance and restructuring charges related to the closure of a heat-transfer fluids production line.
2025-12-31plant_closurecompletedNorth AmericaAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance and restructuring charges related to the decommissioning of certain assets at performance films facilities.
2025-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decommissioning of certain performance films assets; severance charges of $4M and restructuring charges of $6M in Q3 and YTD 2025. No employee count disclosed.
2025-09-30restructuringin_progressCorporate / OtherUSD 20 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Corporate cost reduction initiatives; severance charges of $10M in Q3 2025 and $20M YTD 2025, reported in 'Other'. No employee count disclosed.
2025-09-30plant_closurein_progressNorth AmericaAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a heat-transfer fluids production line at a specialty fluids and energy facility; severance charges of $1M and restructuring charges of $3M in YTD 2025. No employee count disclosed.
2025-09-30restructuringin_progressCorporate / OtherUSD 8 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Profitability improvement initiatives reported in 'Other' for YTD 2025; charges of $8M. No employee count disclosed.
2025-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to decommissioning of certain assets at performance films facilities.
2025-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges related to decommissioning of certain assets at performance films facilities.
2025-09-30restructuringin_progressCorporateOtherUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to corporate cost reduction initiatives.
2025-09-30plant_closurein_progressNorth AmericaAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to closure of a heat-transfer fluids production line.
2025-09-30restructuringin_progressNorth AmericaAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges related to closure of a heat-transfer fluids production line.
2025-09-30restructuringin_progressCorporateOtherUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to profitability improvement initiatives.
2025-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to decommissioning of certain assets at performance films facilities.
2025-09-30restructuringin_progressNorth AmericaAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to closure of a heat-transfer fluids production line.
2025-09-30restructuringin_progressCorporateCorporateUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to corporate cost reduction initiatives.
2025-06-30restructuringin_progressNot specifiedCorporate (reported in 'Other')USD 10 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges of $10M in Q2 2025 for corporate cost reduction initiatives; employee count not disclosed.
2025-06-30plant_closurein_progressNorth AmericaAdditives & Functional Products — specialty fluids and energy facilityUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a heat-transfer fluids production line; $1M severance plus $3M restructuring charges in first six months 2025; employee count not disclosed.
2025-06-30reduction_in_forcecompleted12025-042025-06-02United StatesExecutive — Methanolysis Operations and Worldwide Engineering & Construction TransformationUSD 1 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Executive VP position eliminated effective 2025-06-02; severance equals 52 weeks of base salary ($703,253), paid in installments over 12 months; agreement dated April 2025 (day not specified in filing).
2025-06-30restructuringin_progressNorth AmericaAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to the closure of a heat-transfer fluids production line at a specialty fluids and energy facility. Employee count not disclosed.
2025-06-30restructuringin_progressCorporateOtherUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to corporate cost reduction initiatives. Employee count not disclosed.
2025-06-30restructuringin_progressOtherOtherUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to profitability improvement initiatives. Employee count not disclosed.
2025-06-30restructuringin_progress2025-04-012026-06-30CorporateCorporateUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to corporate cost reduction initiatives. Substantially all remaining charges expected to be paid within one year.
2025-06-30restructuringin_progress2025-04-012026-06-30North AmericaAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges related to the closure of a heat-transfer fluids production line at a specialty fluids and energy facility.
2025-06-30restructuringin_progress2025-04-012026-06-30CorporateCorporateUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges related to profitability improvement initiatives.
2025-03-31plant_closurein_progressNorth AmericaAdditives & Functional Products — specialty fluids and energyUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a heat-transfer fluids production line; $3M restructuring and $1M severance charges in Q1 2025. Employee headcount affected not disclosed.
2025-03-31restructuringin_progressOther (corporate)USD 5 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charges related to profitability improvement initiatives reported in Other; employee headcount affected not disclosed.
2025-03-31restructuringin_progress2025-03-31North AmericaAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to closure of heat-transfer fluids production line.
2025-03-31restructuringin_progress2025-03-31North AmericaAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges related to closure of heat-transfer fluids production line.
2025-03-31restructuringin_progress2025-03-31OtherOtherUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to profitability improvement initiatives reported in Other.
2025-03-31restructuringin_progressNorth AmericaAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of a heat-transfer fluids production line at a specialty fluids and energy facility. Includes $1M severance and $3M restructuring charges.
2025-03-31restructuringin_progressOtherUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges related to profitability improvement initiatives reported in 'Other' segment.
2024-12-31plant_closurein_progress2024North AmericaAdvanced Materials — advanced interlayersUSD 18 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Planned closure of a solvent-based resins production line at an advanced interlayers facility; comprises $5M asset impairment, $4M severance, and $9M site closure/other charges. Additional $7M inventory adjustments recognized in cost of sales ($4M AM, $3M AFP). No employee count disclosed.
2024-12-31reduction_in_forcein_progress2024Corporate (reported in Other, not allocated to segments)USD 21 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges for corporate cost reduction and business improvement actions recorded during 2024; no employee count disclosed.
2024-12-31restructuringin_progress2024Corporate (reported in Other, not allocated to segments)USD 12 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Restructuring and other costs for corporate growth and profitability improvement initiatives; specific cost nature and headcount impact not disclosed.
2024-12-31restructuringin_progressGlobalCorporateUSD 21 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charges for corporate cost reduction and business improvement actions reported in Other; employee count not disclosed
2024-12-31plant_closurein_progressNorth AmericaAdvanced Materials — Advanced InterlayersUSD 18 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Planned closure of a solvent-based resins production line at an advanced interlayers facility; includes $5M asset impairment, $4M severance, $9M site closure costs; inventory adjustments of $4M in AM and $3M in AFP recognized in cost of sales
2024-12-31restructuringin_progressGlobalCorporateUSD 12 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Restructuring and other costs for corporate growth and profitability improvement initiatives reported in Other; employee count not disclosed
2024-12-31restructuringcompleted2024-01-012024-12-31GlobalCorporate and Operating SegmentsUSD 51 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Total asset impairments, restructuring, and other charges of $51 million in 2024, including $25 million in severance charges and $21 million in site closure and other charges. Specific employee counts for these actions are not disclosed.
2024-12-31restructuringcompleted2024-01-012024-12-31GlobalCorporate and Advanced MaterialsUSD 25 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges related to corporate cost reductions and business improvement actions, and Advanced Materials segment.
2024-12-31plant_closurecompleted2024-01-012024-12-31North AmericaAdvanced MaterialsUSD 21 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Site closure and other charges related to the planned closure of a solvent-based resins production line at an advanced interlayers facility.
2024-09-30plant_closurein_progressNorth AmericaAdvanced Materials / Additives & Functional Products — advanced interlayers facility, solvent-based resins production lineUSD 18 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2024 charges: $5M asset impairment, $4M severance, $9M site closure costs; plus $4M AM and $3M AFP inventory adjustments in cost of sales. No employee count disclosed.
2024-09-30restructuringin_progressOther — cost reduction initiativesUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2024 severance charges of $6M ($17M first nine months 2024) related to cost reduction initiatives; no employee count disclosed.
2024-09-30restructuringin_progressOther — growth and profitability improvement initiativesUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2024 other charges of $6M related to growth and profitability improvement initiatives; no employee count disclosed.
2024-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Asset impairment charges related to planned closure of solvent-based resins production line at advanced interlayers facility.
2024-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to planned closure of solvent-based resins production line at advanced interlayers facility.
2024-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 9 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs related to planned closure of solvent-based resins production line at advanced interlayers facility.
2024-09-30restructuringin_progressGlobalOtherUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges as part of cost reduction initiatives reported in Other segment.
2024-09-30restructuringin_progressGlobalOtherUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Other charges related to growth and profitability improvement initiatives.
2024-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 24 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges related to planned closure of a solvent-based resins production line at an advanced interlayers facility. Includes $5M asset impairments, $4M severance, and $9M site closure costs for Q3 2024.
2024-09-30restructuringin_progressOtherUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges as part of cost reduction initiatives reported in 'Other' segment for Q3 2024.
2024-09-30restructuringin_progressOtherUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Other charges related to growth and profitability improvement initiatives for Q3 2024.
2024-06-30restructuringin_progress2023-10-012024-12-31GlobalVariousUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to cost reduction initiatives announced in Q4 2022 and Q4 2023. Substantially all remaining costs expected to be paid within one year.
2024-06-30restructuringin_progress2025-06-30USD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to cost reduction initiatives announced in Q4 2022 and Q4 2023. Employee count not disclosed for current period charges. Substantially all remaining costs expected to be paid within one year.
2024-03-31restructuringin_progressUSD 11 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges in Q1 2024 relate to cost reduction initiatives announced in Q4 2023; no employee count or completion date disclosed. Severance reserve was $27M at 2024-03-31 after $11M provision and $10M cash payments; substantially all expected to be paid within one year.
2024-03-31restructuringin_progress2025-03-31USD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges of $11 million recognized in Q1 2024 as part of cost reduction initiatives initiated in Q4 2022 and Q4 2023. Substantially all remaining severance costs expected to be paid within one year.
2024-03-31restructuringin_progress2023-10-012024-03-31GlobalCorporate / All SegmentsUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to cost reduction initiatives announced in Q4 2022 and Q4 2023. Employee count not disclosed for this specific quarterly charge.
2023-12-31restructuringin_progressCorporate / Other (not allocated to operating segments)USD 31 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges of $31M recognized in 2023 for ongoing cost reduction and business improvement initiatives; no employee count disclosed. Total severance liability of $26M at Dec 31, 2023 (including prior-year balances) expected to be substantially paid within one year.
2023-12-31plant_closurein_progressEuropeFibers — Acetate YarnUSD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year closure previously announced in 2022 ($7M severance in 2022). 2023 activity: $6M site closure costs plus $23M accelerated depreciation in cost of sales. Employee count not disclosed.
2023-12-31acquisition_additioncompletedAsia Pacific (Dalian, China)Advanced Materials — Performance FilmsItem_1_Business
f5-10k / GLM-5.3-flash-HTML		Acquired Ai-Red Technology (Dalian) Co., Ltd., maker of paint protection and window film, for approximately $75M net of cash; headcount impact not disclosed. Purchase price excluded from charge fields as it is consideration, not a charge.
2023-12-31divestiture_reductioncompleted2023-12-01United States (Texas City, Texas)Chemical Intermediatesother
f5-10k / GLM-5.3-flash-HTML		Sale of Texas City operations (excluding plasticizer operations) closed December 1, 2023; total estimated consideration $498M and resulting $323M gain. Headcount removed not disclosed.
2023-12-31restructuringin_progressGlobalCorporate / not allocated to operating segmentsUSD 31 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charges for 2023 cost reduction and business improvement actions; reported in 'Other'. Employee counts not disclosed.
2023-12-31plant_closurein_progressEuropeFibers — Acetate YarnUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Site closure costs for previously announced closure of an acetate yarn manufacturing facility in Europe; no 2023 severance. Excludes $23M accelerated depreciation recognized in cost of sales.
2023-12-31acquisition_additioncompletedChina (Asia Pacific)Advanced Materials — Performance FilmsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Manufacturer and supplier of paint protection and window film; acquired during 2023. Headcount added not disclosed.
2023-12-31divestiture_reductioncompleted2023-12-01United States (Texas City, Texas)Chemical Intermediatesother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Total estimated consideration of $498 million; plasticizer operations excluded. Headcount removed not disclosed.
2023-12-31restructuringcompletedGlobalMultiple SegmentsUSD 37 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Total asset impairments and restructuring charges, net of $37 million in 2023, including $31 million in severance charges and $6 million in site closure and other restructuring charges. Components include cost reduction initiatives, site optimizations, and facility closures.
2023-12-31divestiture_reductioncompleted2023-12-01United StatesChemical Intermediatesdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of Texas City operations (excluding plasticizers) completed on December 1, 2023. Total estimated consideration was $498 million.
2023-12-31restructuringcompletedUSD 31 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges for cost reduction and business improvement actions. Employee count not disclosed.
2023-12-31restructuringcompletedUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Site closure and other restructuring charges. Employee count not disclosed.
2023-09-30restructuringin_progress2022-12-31Not specifiedOther (corporate / unallocated)USD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges of $16M in first nine months 2023 from cost reduction initiatives announced in Q4 2022. No employee count disclosed. Severance reserve rollforward shows $34M cash payments during the period.
2023-09-30plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of acetate yarn manufacturing facility in Europe. Site closure costs of $6M plus $23M accelerated depreciation in cost of sales for first nine months 2023. No employee count or announcement date disclosed.
2023-09-30divestiture_reductionannounced2023-09-272023-12-31Texas City, Texas, United StatesChemical Intermediatesother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell Texas City operations (excluding plasticizer operations). Disposal group net carrying value $151M. No employee count disclosed; sale expected to close Q4 2023.
2023-09-30acquisition_additioncompletedAsia Pacific (Dalian, China)Advanced MaterialsUSD 75 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Ai-Red Technology (Dalian) Co., Ltd. completed in Q1 2023 for ~$75M net of cash acquired. No headcount added disclosed.
2023-09-30restructuringin_progress2022-10-01GlobalOtherUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges recognized in first nine months 2023 as part of fourth quarter 2022 cost reduction initiatives. No specific employee count disclosed.
2023-09-30plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs related to the closure of an acetate yarn manufacturing facility in Europe. Accelerated depreciation of $23 million also recognized in cost of sales.
2023-09-30restructuringin_progress2022-10-012024-09-30GlobalOther (Growth initiatives and businesses not allocated to operating segments)USD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges recognized in first nine months 2023 as part of cost reduction initiatives announced in fourth quarter 2022. Substantially all remaining severance costs expected to be applied within one year.
2023-09-30plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs related to the closure of an acetate yarn manufacturing facility in Europe. Accelerated depreciation of $23 million also recognized in cost of sales.
2023-09-30acquisition_additioncompleted2023-03-312023-03-31Asia PacificAdvanced MaterialsUSD 75 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisition of Ai-Red Technology (Dalian) Co., Ltd. for preliminary purchase price of approximately $75 million, net of cash acquired. Headcount not disclosed.
2023-06-30plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of an acetate yarn manufacturing facility; $6M site closure costs in first six months 2023, plus $23M accelerated depreciation in cost of sales. No employee count disclosed; closure previously reported.
2023-06-30restructuringin_progressOtherUSD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges in first six months 2023 under cost reduction initiatives announced in fourth quarter 2022; no employee count disclosed. Severance reserve of $21M remains at June 30, 2023, substantially all expected to be used within one year.
2023-06-30acquisition_additioncompletedAsia PacificAdvanced MaterialsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Ai-Red Technology (Dalian) Co., Ltd. completed in first quarter 2023 for approximately $75 million net of cash acquired; no headcount added disclosed.
2023-06-30restructuringin_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs related to the closure of an acetate yarn manufacturing facility in Europe. $23 million accelerated depreciation recognized in Cost of Sales.
2023-06-30restructuringin_progressOtherOtherUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges as part of fourth quarter 2022 cost reduction initiatives.
2023-06-30restructuringin_progress2022-10-01GlobalVariousUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges recognized in first six months 2023 as part of cost reduction initiatives announced in fourth quarter 2022. Employee count not disclosed.
2023-06-30plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs related to the closure of an acetate yarn manufacturing facility in Europe. Employee count not disclosed.
2023-06-30acquisition_additioncompletedAsia PacificAdvanced MaterialsUSD 75 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Ai-Red Technology (Dalian) Co., Ltd. completed in first quarter 2023. Purchase price approximately $75 million. Headcount added not disclosed.
2023-03-31restructuringin_progressOther (reported in 'Other' segment)Other — cost reduction initiatives from Q4 2022USD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges of $16M in Q1 2023 relate to Q4 2022 cost reduction initiatives; no employee count disclosed. Reserve balance for severance was $30M at 2023-03-31.
2023-03-31plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure of an acetate yarn manufacturing facility in Europe; $6M site closure and other restructuring charges plus $23M accelerated depreciation in cost of sales. No employee count disclosed.
2023-03-31acquisition_additioncompleted2023-02-28Asia Pacific (Dalian, China)Advanced MaterialsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Ai-Red Technology (Dalian) Co., Ltd. completed February 2023 for ~$75M net of cash acquired; no headcount added disclosed.
2023-03-31restructuringin_progress2022-10-01GlobalVariousUSD 22 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q1 2023 charges of $22M include $16M severance from Q4 2022 initiatives and $6M site closure costs. Employee count not disclosed.
2023-03-31plant_closurein_progressEuropeFibersUSD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Accelerated depreciation of $23M recognized for closure of acetate yarn manufacturing facility. Employee count not disclosed.
2023-03-31acquisition_additioncompleted2023-02-01Asia PacificAdvanced MaterialsUSD 75 (millions)MD&A
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Ai-Red Technology (Dalian) Co., Ltd. for approx. $75M. Headcount not disclosed.
2023-03-31restructuringin_progress2022-10-01OtherUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges as part of fourth quarter 2022 cost reduction initiatives reported in 'Other'.
2023-03-31plant_closurein_progressEuropeFibersUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs for the closure of an acetate yarn manufacturing facility in Europe.
2022-12-31plant_closurein_progressEuropeFibers — Acetate YarnUSD 9 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		FY2022 charges of $7 million severance plus $2 million site closure costs for closure of a European acetate yarn manufacturing facility. Employee headcount not disclosed; substantially all remaining severance costs expected to be applied to reserves within one year.
2022-12-31plant_closurein_progressAdvanced Materials — Performance FilmsUSD 1 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges recorded in FY2022 for the closure of a performance films research and development facility; employee headcount not disclosed.
2022-12-31restructuringin_progressOther (not allocated to operating segments)USD 22 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charges in FY2022 as part of business improvement and cost reduction initiatives; employee headcount not disclosed.
2022-12-31plant_closurein_progressNorth AmericaAdvanced Materials — Advanced InterlayersUSD 18 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year site optimization: FY2022 activity comprises $16 million loss on sale/transfer of previously impaired assets plus $2 million site closure costs from closure of an advanced interlayers manufacturing facility in North America; impairments, severance, and accelerated depreciation were recognized in prior fiscal years.
2022-12-31plant_closurein_progressSingaporeChemical Intermediates and Additives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		FY2022 site closure costs of $3 million in the CI segment from closure of the Singapore manufacturing site; multi-year program with larger impairment, severance, and closure charges recognized in prior fiscal years.
2022-12-31divestiture_reductioncompleted2022-04-01GlobalAdditives & Functional Products — Adhesives ResinsUSD 1 (millions)other
f5-10k / GLM-5.3-flash-HTML		Sale of adhesives resins business completed April 1, 2022 for total estimated consideration of $957 million; FY2022 loss of $1 million (including $10 million cumulative translation adjustment liquidation and $13 million costs to sell) plus $13 million transaction costs. Headcount transferred to buyer not disclosed.
2022-12-31restructuringcompletedGlobalCorporate / cross-segmentUSD 22 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charges recorded in 2022 as part of business improvement and cost reduction initiatives reported in "Other"; employee counts not disclosed.
2022-12-31plant_closurein_progressSingaporeChemical Intermediates and Additives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of the Singapore manufacturing site; program began in prior years (2021 charges of $19M across CI and AFP). Only 2022 activity captured. Employee counts not disclosed.
2022-12-31plant_closurein_progressEuropeFibers — Acetate YarnUSD 9 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2022 charges comprise $7M severance plus $2M other restructuring costs. Employee counts not disclosed.
2022-12-31plant_closurein_progressNorth AmericaAdvanced Materials — Performance FilmsUSD 1 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Employee counts not disclosed.
2022-12-31plant_closurein_progressNorth AmericaAdvanced Materials — Advanced InterlayersUSD 18 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2022 charges comprise $16M loss on sale of previously impaired assets plus $2M other restructuring costs from the site optimization closure of an advanced interlayers manufacturing facility in North America. Employee counts not disclosed.
2022-12-31divestiture_reductioncompleted2022-04-012022-04-01GlobalAdditives & Functional Products — adhesives resins businessUSD 1 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of adhesives resins product lines completed April 1, 2022 for total estimated consideration of $957 million; divestiture resulted in a $1 million loss. Headcount transferred not disclosed.
2022-12-31restructuringcompletedGlobalVariousUSD 52 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Total asset impairments and restructuring charges, net for 2022. Includes severance charges for cost reduction actions and site optimizations.
2022-12-31divestiture_reductioncompleted2022-04-01GlobalAdditives & Functional Productsdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of adhesives resins business completed April 1, 2022.
2022-12-31divestiture_reductioncompleted2021-11-01GlobalAdditives & Functional Productsdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of rubber additives business completed November 1, 2021.
2022-12-31restructuringcompleted2022-01-012022-12-31GlobalVariousUSD 52 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Total asset impairments and restructuring charges of $52 million for 2022. Includes severance charges of $30 million and other restructuring costs of $7 million. Specific employee counts not disclosed.
2022-12-31divestiture_reductioncompleted2022-04-012022-04-01GlobalAdditives & Functional Productsdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of adhesives resins business completed April 1, 2022. Employee count not disclosed.
2022-12-31divestiture_reductioncompleted2021-11-012021-11-01GlobalAdditives & Functional Productsdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of rubber additives business completed November 1, 2021. Employee count not disclosed.
2022-09-30restructuringin_progressAsia PacificAdditives & Functional Products (AFP)USD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2022 charges were zero; prior periods included costs for tire additives facility closure.
2022-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM)USD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2022 charges were zero; prior periods included costs for advanced interlayers facility closure.
2022-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM)USD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2022 charges were zero; prior periods included costs for performance films facility closure.
2022-09-30restructuringin_progressSingaporeChemical Intermediates (CI) & Additives & Functional Products (AFP)USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs recognized in Q3 2022.
2022-09-30restructuringin_progressGlobalOtherUSD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Business improvement and cost reduction actions; Q3 2022 charges were zero.
2022-09-30restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs for tire additives facility in Asia Pacific.
2022-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs for advanced interlayers facility in North America.
2022-09-30restructuringin_progressSingaporeChemical IntermediatesUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs for Singapore manufacturing site.
2022-09-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges for performance films facility closure in North America.
2022-09-30restructuringin_progressGlobalCorporateUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges for business improvement and cost reduction actions.
2022-06-30restructuringin_progressNot specifiedCorporate / cross-segmentUSD 2 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for business improvement and cost reduction actions; $2M recognized in both Q2 2022 and 1H 2022. No employee count disclosed.
2022-06-30plant_closurein_progressNorth AmericaAdvanced Materials — Performance FilmsUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance related to previously reported closure of a performance films manufacturing facility in North America as part of ongoing site optimization; $1M in Q2 2022 and 1H 2022. No employee count disclosed.
2022-06-30plant_closurein_progressSingaporeChemical Intermediates & Additives and Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs for Singapore manufacturing site closure in CI segment; $1M in Q2 2022, $2M in 1H 2022. Related to previously reported plan to discontinue certain product production. No employee count disclosed.
2022-06-30divestiture_reductioncompleted2022-04-012022-04-01GlobalAdditives & Functional Products — Adhesives Resinsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of adhesives resins business completed April 1, 2022 for $957M estimated consideration. No headcount transferred disclosed.
2022-06-30divestiture_reductioncompleted2021-11-012021-11-01GlobalAdditives & Functional Products — Rubber Additivesother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of rubber additives business completed November 1, 2021 for $687M estimated consideration. Included in this 10-Q for context; no headcount transferred disclosed.
2022-06-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Loss on transfer of previously impaired assets to a third party related to closure of advanced interlayers manufacturing facility.
2022-06-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges from previously reported closure of performance films manufacturing facility.
2022-06-30restructuringin_progressAsia PacificChemical Intermediates / Additives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs resulting from plan to discontinue production of certain products at Singapore manufacturing site.
2022-06-30restructuringin_progressGlobalOtherUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance as part of business improvement and cost reduction actions.
2022-06-30restructuringin_progressNorth AmericaAdvanced Materials - Advanced InterlayersUSD 17 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes $16M loss on transfer of previously impaired assets and $1M severance. Related to closure of manufacturing facility.
2022-06-30restructuringin_progressNorth AmericaAdvanced Materials - Performance FilmsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges from closure of performance films manufacturing facility.
2022-06-30restructuringin_progressAsia PacificAdditives & Functional Products - Animal Nutritionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Fixed asset impairments from closure of animal nutrition manufacturing facility. No specific severance or headcount disclosed for this component in Q2.
2022-06-30restructuringin_progressSingaporeChemical Intermediates & Additives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs resulting from discontinuation of production at Singapore manufacturing site.
2022-06-30restructuringin_progressGlobalCorporate / OtherUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance as part of business improvement and cost reduction actions.
2022-06-30divestiture_reductioncompleted2022-04-012022-04-01GlobalAdditives & Functional Productsbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of adhesives resins business completed April 1, 2022. Headcount removed not explicitly quantified.
2022-06-30divestiture_reductioncompleted2021-11-012021-11-01GlobalAdditives & Functional Productsbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of rubber additives business completed November 1, 2021. Headcount removed not explicitly quantified.
2022-03-31divestiture_reductioncompleted2021-10-282022-04-01GlobalAdditives & Functional Products (adhesives resins)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of adhesives resins business for $1 billion completed April 1, 2022 (subsequent event). No headcount impact disclosed.
2022-03-31plant_closurein_progressSingaporeChemical Intermediates / Additives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs of $1M in Q1 2022 from previously reported plan to discontinue production at Singapore site. No employee count disclosed.
2022-03-31plant_closurein_progressNorth AmericaAdvanced Materials (advanced interlayers)USD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs of $1M in Q1 2022 from previously reported closure of advanced interlayers facility. No employee count disclosed.
2022-03-31restructuringin_progressGlobalMultiple segments (AFP, AM, CI)USD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Includes site closure costs for Singapore manufacturing site ($1M CI, $1M AFP) and advanced interlayers facility closure ($1M AM). No specific employee count disclosed.
2022-03-31divestiture_reductioncompleted2021-11-01GlobalAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of rubber additives business completed Nov 1, 2021. $1M transaction costs recognized in Q1 2022. Employee count not disclosed.
2022-03-31divestiture_reductionin_progress2021-10-282022-04-01GlobalAdditives & Functional ProductsUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Adhesives resins business held for sale. $8M transaction costs recognized in Q1 2022. Sale completed April 1, 2022. Employee count not disclosed.
2022-03-31restructuringin_progressAsia PacificAdditives & Functional Products (AFP) - Animal nutritionUSD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site optimization for previously reported closure of animal nutrition manufacturing facility. No charge recognized in Q1 2022.
2022-03-31restructuringin_progressNorth AmericaAdvanced Materials (AM) - Advanced interlayersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs for previously reported closure of advanced interlayers manufacturing facility.
2022-03-31restructuringin_progressSingaporeChemical Intermediates (CI) & Additives & Functional Products (AFP)USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs resulting from closure of Singapore manufacturing site.
2022-03-31restructuringin_progressOtherUSD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs from previously reported closure of tire additives manufacturing facility in Asia Pacific. No charge recognized in Q1 2022.
2021-12-31plant_closurecompleted2021SingaporeChemical Intermediates and Additives & Functional ProductsUSD 20 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2021 charges: $3M asset impairments plus $17M site closure costs including contract termination fees ($14M CI, $3M AFP). $6M of severance was recognized in 2020; closure completed in 2021 with an approximately $25M realized annual earnings benefit. Headcount affected not disclosed.
2021-12-31plant_closurein_progressAsia PacificAdditives & Functional Products — tire additivesUSD 10 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2021 charges: $4M asset impairments plus $6M site closure costs from a previously reported closure as part of ongoing site optimization; 2020 included fixed asset impairments and $3M severance charges. Headcount not disclosed.
2021-12-31plant_closurein_progressNorth AmericaAdvanced Materials — advanced interlayersUSD 7 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2021 charges: $1M asset impairments, $1M severance, and $5M site closure costs; additionally $4M accelerated depreciation recognized in Cost of Sales. 2020 severance charges of $5M preceded. Headcount not disclosed.
2021-12-31plant_closurein_progressNorth AmericaAdvanced Materials — performance filmsUSD 2 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2021 site closure/other restructuring costs of $2M; closure previously reported in 2020 with $5M fixed asset impairments and $3M severance charges. Headcount not disclosed.
2021-12-31restructuringin_progressOther (not allocated to operating segments)USD 1 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2021 severance charges under business improvement and cost reduction initiatives; 2020 activity under this program included $47M severance and $14M other costs. Headcount not disclosed.
2021-12-31divestiture_reductioncompleted2021-11-01GlobalAdditives & Functional Products — tire additives (insoluble sulfur and antidegradants)USD 552 (millions)other
f5-10k / GLM-5.3-flash-HTML		Sale to an affiliate of One Rock Capital Partners completed November 1, 2021; estimated consideration ~$687M plus up to $75M contingent. $552M loss on divested business (incl. $23M cumulative translation liquidation, $10M costs to sell); $15M transaction costs in SG&A; $8M of 2021 asset impairments on divested assets. Divested liabilities included $34M post-employment obligations. Headcount transferred not disclosed.
2021-12-31divestiture_reductionannounced2021-10-282022-06-30GlobalAdditives & Functional Products — adhesives resinsUSD 3 (millions)other
f5-10k / GLM-5.3-flash-HTML		Definitive agreement to sell the adhesives resins business for $1 billion, expected to close in first half 2022 (subject to regulatory approvals); $3M transaction costs expensed in 2021. Assets held for sale of $1,007M and liabilities held for sale of $91M at year-end. Headcount not disclosed.
2021-12-31acquisition_additioncompletedSpainAdditives & Functional Products — animal nutritionItem_1_Business
f5-10k / GLM-5.3-flash-HTML		Acquired 3F Food & Feed, a manufacturer of additives for animal feed and human food; headcount added not disclosed.
2021-12-31acquisition_additioncompletedAdvanced Materials — performance filmsItem_1_Business
f5-10k / GLM-5.3-flash-HTML		Acquired the Matrix Films performance films business, expanding paint protection film pattern development capabilities; headcount added not disclosed.
2021-12-31plant_closurecompletedSingaporeChemical Intermediates and Additives & Functional ProductsUSD 20 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2021 activity: $3M asset impairment and $17M site closure costs including contract termination fees from the previously disclosed plan to discontinue production at the Singapore site; site closure completed in 2021. Expected annual earnings benefit of approximately $25M beginning in 2021. Severance charges of $6M were recognized in FY2020, not FY2021.
2021-12-31plant_closurein_progressAsia PacificAdditives & Functional Products — tire additivesUSD 18 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2021: $12M asset impairments (of which $8M related to divested rubber additives and $4M to the tire additives facility closure) plus $6M site closure costs from the previously reported closure of a tire additives manufacturing facility in Asia Pacific as part of site optimization.
2021-12-31plant_closurein_progressNorth AmericaAdvanced Materials — advanced interlayersUSD 7 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2021: $1M asset impairment, $1M severance, and $5M site closure costs for closure of an advanced interlayers manufacturing facility in North America; excludes $4M accelerated depreciation recognized in cost of sales.
2021-12-31plant_closurein_progressNorth AmericaAdvanced Materials — performance filmsUSD 2 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2021 site closure costs of $2M for closure of a performance films manufacturing facility in North America as part of site optimization; no impairment or severance in FY2021.
2021-12-31restructuringin_progressGlobalCorporate / reported in OtherUSD 1 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2021 severance of $1M as part of business improvement and cost reduction initiatives reported in 'Other'; no other restructuring costs in FY2021 for this line.
2021-12-31divestiture_reductioncompleted2021-11-01GlobalAdditives & Functional Products — rubber additives (global tire additives business)USD 552 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale to an affiliate of One Rock Capital Partners completed November 1, 2021; $552M loss recognized. Not reported as a discontinued operation. Headcount transferred not disclosed.
2021-12-31divestiture_reductionannounced2021-10-282022-06-30GlobalAdditives & Functional Products — adhesives resins businessdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement dated October 28, 2021 to sell the adhesives resins business for $1 billion; expected to close in first half 2022. Classified as held for sale at December 31, 2021 with $1,007M assets and $91M liabilities. Headcount not disclosed.
2021-12-31acquisition_additioncompletedGlobalAdditives & Functional Products — animal nutritionItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of 3F Food & Feed, a manufacturer of additives for animal feed and human food, completed during 2021; headcount added not disclosed.
2021-12-31acquisition_additioncompletedGlobalAdvanced Materials — performance filmsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of the Matrix Films performance films business during 2021, expanding paint protection film pattern development capabilities; headcount added not disclosed.
2021-12-31restructuringcompletedGlobalVariousUSD 47 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Total asset impairments and restructuring charges, net for 2021. Includes site optimizations, divestitures, and business improvement actions.
2021-12-31restructuringcompletedGlobalVariousUSD 47 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Total asset impairments and restructuring charges for 2021. Includes site optimizations, Singapore closure, and business improvement actions. Employee count not explicitly disclosed in footnote.
2021-12-31plant_closurecompletedSingaporeChemical Intermediates, Additives & Functional ProductsUSD 20 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of Singapore manufacturing site. Charges include $3M asset impairment and $17M site closure costs.
2021-12-31plant_closurecompletedAsia PacificAdditives & Functional ProductsUSD 18 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of tire additives manufacturing facility. Charges include $12M asset impairment and $6M site closure costs.
2021-12-31plant_closurecompletedNorth AmericaAdvanced MaterialsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of advanced interlayers manufacturing facility. Charges include $1M asset impairment, $1M severance, and $5M site closure costs.
2021-12-31plant_closurecompletedNorth AmericaAdvanced MaterialsUSD 2 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of performance films manufacturing facility. Charges include $2M site closure costs.
2021-09-30divestiture_reductioncompleted2021-06-092021-11-01GlobalAdditives & Functional Products (AFP) — global tire additives / rubber additives businessUSD 555 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of rubber additives product lines completed Nov 1, 2021; $555M loss on business held for sale recognized in Q3 2021. No employee count disclosed.
2021-09-30divestiture_reductionannounced2021-10-28GlobalAdditives & Functional Products (AFP) — adhesives resins businesssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell adhesives resins business for $1 billion; announced after quarter end. No employee count disclosed.
2021-09-30plant_closurein_progressSingaporeChemical Intermediates (CI) and Additives & Functional Products (AFP)USD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs of $16M in first nine months 2021 for discontinuing production at Singapore site; up to $50M total restructuring expected. Severance charges of $5M in 2020. No employee count disclosed.
2021-09-30plant_closurein_progressNorth AmericaAdvanced Materials (AM) — advanced interlayers facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of advanced interlayers manufacturing facility; total charges up to $30M expected, $13M recognized in 2020. Accelerated depreciation of $4M in first nine months 2021. No employee count disclosed.
2021-09-30plant_closurein_progressAsia PacificAdditives & Functional Products (AFP) — tire additives manufacturing facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of tire additives manufacturing facility in Asia Pacific as part of site optimization; $4M impairment in first nine months 2021. No employee count disclosed.
2021-09-30plant_closurein_progressNorth AmericaAdvanced Materials (AM) — performance films facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of performance films manufacturing facility in North America as part of site optimization. No employee count disclosed.
2021-09-30plant_closurein_progressAsia PacificAdditives & Functional Products (AFP) — animal nutrition facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of animal nutrition manufacturing facility in Asia Pacific as part of site optimization; $1M gain on sale of previously impaired assets in first nine months 2021. No employee count disclosed.
2021-09-30acquisition_additioncompleted2021-04-30GlobalAdditives & Functional Products (AFP) — 3F Food & Feed acquisitionUSD 75 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of 3F Food & Feed completed April 2021 for approximately $75M net of cash acquired. No headcount added disclosed.
2021-09-30acquisition_additioncompleted2021-09-30GlobalAdvanced Materials (AM) — Matrix Films performance films businessMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Matrix Films completed in third quarter 2021. No headcount added disclosed.
2021-09-30restructuringin_progressAsia PacificAdditives & Functional Products (AFP) - Tire additivesUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to previously reported closure of tire additives manufacturing facility.
2021-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM) - Advanced interlayersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance costs related to previously reported closure of advanced interlayers manufacturing facility.
2021-09-30restructuringin_progressSingaporeChemical Intermediates (CI) & Additives & Functional Products (AFP)USD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs and contract termination fees for discontinued production of certain products.
2021-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM) - Advanced interlayersUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Other restructuring costs for closure of advanced interlayers manufacturing facility.
2021-09-30restructuringin_progressAsia PacificAdditives & Functional Products (AFP) - Tire additivesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Other restructuring costs for closure of tire additives manufacturing facility.
2021-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM) - Performance filmsUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Other restructuring costs for closure of performance films manufacturing facility.
2021-09-30restructuringin_progressAsia PacificAdditives & Functional Products (AFP) - Tire additivesUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site optimization charges for previously reported closure of tire additives manufacturing facility. Includes tangible asset impairments.
2021-09-30restructuringin_progressNorth AmericaAdvanced Materials (AM) - Advanced interlayersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site optimization charges for previously reported closure of advanced interlayers manufacturing facility. Includes tangible asset impairments and severance.
2021-09-30restructuringin_progressSingaporeChemical Intermediates (CI) and Additives & Functional Products (AFP)USD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs and contract termination fees for discontinuation of production of certain products. Includes $13M in CI and $3M in AFP.
2021-09-30acquisition_additioncompletedAdditives & Functional Products (AFP)USD 75 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisition of 3F Food & Feed in April 2021 for preliminary purchase price of approx $75M. Headcount not disclosed.
2021-09-30acquisition_additioncompletedAdvanced Materials (AM)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Acquired Matrix Films performance films business in Q3 2021. Headcount and purchase price not disclosed.
2021-09-30divestiture_reductioncompleted2021-06-092021-11-01GlobalAdditives & Functional Products (AFP) - Tire additivesUSD 555 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Sale of rubber additives business completed Nov 1, 2021. $555M loss on business held for sale recognized in YTD 2021. Headcount not disclosed.
2021-09-30divestiture_reductionannounced2021-10-28Additives & Functional Products (AFP) - Adhesives resinsUSD 1,000 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Definitive agreement to sell adhesives resins business for $1B. Headcount not disclosed.
2021-06-30plant_closurein_progressSingaporeChemical Intermediates; Additives & Functional ProductsUSD 13 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Previously reported plan to discontinue production of certain products at the Singapore site; $7M contract termination fees (CI) and $1M (AFP) in Q2 2021, plus $4M site closure costs (CI) and $1M (AFP) in first six months 2021. Up to $50M total expected excluding 2019 fixed asset impairments; $6M recognized in 2020. No employee count disclosed.
2021-06-30plant_closurein_progressNorth AmericaAdvanced MaterialsUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of advanced interlayers manufacturing facility as part of ongoing site optimization. First six months 2021 charges include $1M asset impairment, $1M severance, $2M other restructuring, plus $4M accelerated depreciation in cost of sales. Total expected charges up to $30M; $13M recognized in 2020. No employee count disclosed.
2021-06-30plant_closurein_progressAsia PacificAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization. First six months 2021 charges: $4M asset impairment plus $2M other restructuring. No employee count disclosed.
2021-06-30divestiture_reductionannounced2021-06-092021-12-31GlobalAdditives & Functional Products — rubber additives (tire additives) businessUSD 495 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell rubber additives product lines (Crystex, Santoflex) for $725M cash plus up to $75M earnout through 2023. $495M loss on business held for sale recognized in Q2 2021. Expected close in second half 2021. No employee count disclosed. Tire additives represented 14% of 2020 AFP segment sales.
2021-06-30plant_closurein_progressAsia PacificAdditives & Functional Productsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of animal nutrition manufacturing facility in Asia Pacific as part of site optimization. First six months 2021: $1M gain on sale of previously impaired assets. Prior period charges included $3M impairment and $1M severance in 2020. No employee count disclosed.
2021-06-30restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Asset impairments and site closure costs from previously reported closure of tire additives manufacturing facility.
2021-06-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Asset impairments, severance charges, and site closure costs from previously reported closure of advanced interlayers manufacturing facility. Total expected charges up to $30 million.
2021-06-30restructuringin_progressAsia PacificAdditives & Functional Productsrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairments, net and severance from previously reported closure of animal nutrition manufacturing facility.
2021-06-30restructuringin_progressSingaporeChemical Intermediates; Additives & Functional ProductsUSD 13 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Contract termination fees ($7M CI, $1M AFP) and site closure costs ($4M CI, $1M AFP) from previously reported plan to discontinue production of certain products. Total expected restructuring charges up to $50 million excluding 2019 impairments.
2021-06-30restructuringin_progressAsia PacificAdditives & Functional Products (AFP) - Tire additivesUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site optimization costs for previously reported closure of tire additives manufacturing facility.
2021-06-30restructuringin_progressNorth AmericaAdvanced Materials (AM) - Advanced interlayersUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Asset impairments, severance, and site closure costs for previously reported closure of advanced interlayers facility.
2021-06-30restructuringin_progressSingaporeChemical Intermediates (CI) & Additives & Functional Products (AFP)USD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Contract termination fees and site closure costs for discontinuation of production of certain products.
2021-03-31restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of tire additives manufacturing facility; site closure costs of $2 million recognized in Q1 2021.
2021-03-31restructuringin_progressSingaporeChemical IntermediatesUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Discontinuation of certain products; site closure costs of $4 million recognized in Q1 2021.
2021-03-31restructuringin_progressSingaporeAdditives & Functional ProductsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Discontinuation of certain products; site closure costs of $1 million recognized in Q1 2021.
2021-03-31restructuringin_progressNorth AmericaAdvanced MaterialsUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of advanced interlayers manufacturing facility; severance of $1 million recognized in Q1 2021.
2021-03-31restructuringin_progressNorth AmericaAdvanced Materials - Advanced interlayersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to previously reported closure of advanced interlayers manufacturing facility.
2021-03-31restructuringin_progressSingaporeChemical Intermediates & Additives & Functional ProductsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs resulting from plan to discontinue production of certain products.
2021-03-31restructuringin_progressAsia PacificAdditives & Functional Products - Tire additivesUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs from previously reported closure of tire additives manufacturing facility.
2020-12-31restructuringcompleted2020Not allocated to operating segments (reported in 'Other'); company-wide business improvement and cost reduction initiativesUSD 61 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Comprises $47 million severance charges and $14 million other restructuring costs for cost reduction initiatives; MD&A cites $61 million of severance and related costs. Related severance payments extend into 2021.
2020-12-31plant_closurein_progress20192021SingaporeChemical Intermediates and Additives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year program previously disclosed in 2019 (2019 charges included $27 million fixed asset impairments); production discontinued as of December 31, 2020 with site shutdown expected in 2021. 2020 activity was $6 million severance; total charges for the action expected up to $50 million through 2021.
2020-12-31plant_closurecompleted2020Asia PacificAdditives & Functional Products — tire additivesUSD 8 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure charges recognized in second quarter 2020: $5 million fixed asset impairments and $3 million severance.
2020-12-31plant_closurecompleted2020North AmericaAdvanced Materials — performance filmsUSD 8 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Comprises $5 million fixed asset impairments and $3 million severance from closure of the facility.
2020-12-31plant_closurecompleted2020Asia PacificAdditives & Functional Products — animal nutritionUSD 2 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure charges recognized in first quarter 2020: $3 million fixed asset impairments plus $1 million severance, less a $2 million restructuring gain; net charge $2 million.
2020-12-31plant_closurein_progress20202021North AmericaAdvanced Materials — advanced interlayersUSD 13 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2020 charges of $13 million comprise $5 million severance in restructuring charges and $8 million accelerated depreciation in Cost of sales; total charges for the closure expected up to $30 million continuing through 2021.
2020-12-31restructuringcompleted2020Not allocated to operating segments (reported in 'Other') — discontinuation of polyester-based microfiber growth initiatives including Avra performance fibersUSD 12 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Charges comprise $8 million fixed asset impairments and $4 million contract termination fees; no employee headcount impact disclosed.
2020-12-31plant_closurein_progress2019-01-012021-12-31SingaporeChemical Intermediates; Additives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2020 severance of $6M ($5M CI, $1M AFP) for discontinuing certain product production at the Singapore site; site to be shut down in 2021. Total program charges expected up to $50M through 2021; FY2019 asset impairment of $27M excluded as prior-year activity.
2020-12-31plant_closurecompleted2020-01-012020-12-31Asia PacificAdditives & Functional Products — Tire AdditivesUSD 8 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of a tire additives manufacturing facility in Asia Pacific as part of site optimization; $5M fixed asset impairment plus $3M severance.
2020-12-31plant_closurecompleted2020-01-012020-12-31Asia PacificAdditives & Functional Products — Animal NutritionUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of an animal nutrition manufacturing facility in Asia Pacific; $3M fixed asset impairment, $1M severance, offset by $(2)M other restructuring gains.
2020-12-31plant_closurecompleted2020-01-012020-12-31North AmericaAdvanced Materials — Performance FilmsUSD 8 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of a performance films manufacturing facility in North America; $5M fixed asset impairment plus $3M severance.
2020-12-31plant_closurein_progress2020-01-012021-12-31North AmericaAdvanced Materials — Advanced InterlayersUSD 5 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of an advanced interlayers manufacturing facility in North America; FY2020 severance $5M plus $8M accelerated depreciation in cost of sales. Total charges expected up to $30M continuing through 2021.
2020-12-31restructuringin_progress2020-01-012021-12-31GlobalCorporate / unallocated — business improvement and cost reduction initiativesUSD 61 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2020 severance of $47M plus $14M other restructuring costs for business improvement and cost reduction actions; reported in 'Other', not allocated to operating segments.
2020-12-31restructuringcompleted2020-01-012020-12-31GlobalCorporate / unallocated — discontinued growth initiatives (Avra performance fibers)USD 12 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Management decision to discontinue polyester-based microfiber growth initiatives including Avra; $8M fixed asset impairment plus $4M contract termination fees.
2020-12-31restructuringcompleted2020-01-012020-12-31Asia PacificAdditives & Functional ProductsItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of an animal nutrition manufacturing facility in first quarter 2020.
2020-12-31restructuringcompleted2020-01-012020-12-31Asia PacificAdditives & Functional ProductsItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of a tire additives manufacturing facility in second quarter 2020.
2020-12-31restructuringcompleted2020-01-012020-12-31North AmericaAdvanced MaterialsItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of an advanced interlayers manufacturing facility.
2020-12-31restructuringcompleted2020-01-012020-12-31North AmericaAdvanced MaterialsItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of a performance films manufacturing facility.
2020-12-31restructuringcompleted2020-01-012020-12-31GlobalOtherMD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Business improvement and cost reduction initiatives; severance and related costs.
2020-12-31restructuringcompleted2020-01-012020-12-31GlobalVariousUSD 65 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges for business improvement, cost reduction, and site optimizations. Employee count not disclosed.
2020-12-31plant_closurecompleted2020-01-012020-12-31Asia PacificAdditives & Functional ProductsUSD 5 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of tire additives and animal nutrition manufacturing facilities. Includes fixed asset impairments and severance.
2020-12-31plant_closurecompleted2020-01-012020-12-31North AmericaAdvanced MaterialsUSD 16 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of performance films and advanced interlayers manufacturing facilities. Includes fixed asset impairments, severance, and accelerated depreciation.
2020-12-31restructuringcompleted2020-01-012020-12-31GlobalOtherUSD 73 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance and related costs for business improvement initiatives and discontinuation of growth initiatives (e.g., Avra fibers). Employee count not disclosed.
2020-09-30restructuringin_progressNot specifiedOther (not allocated to operating segments)USD 46 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance and related costs for business improvement and cost reduction initiatives; $46M recognized in both Q3 and first nine months 2020. Employee counts not disclosed.
2020-09-30plant_closurein_progress2021-12-31SingaporeChemical Intermediates (CI) and Additives & Functional Products (AFP)USD 50 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of certain product production at Singapore site; $5M severance in first nine months 2020, up to $50M total expected through 2020 and 2021; projected annual earnings benefit of about $25M beginning mostly in 2021.
2020-09-30plant_closurein_progress2021-12-31North AmericaAdvanced Materials (AM) — advanced interlayersUSD 30 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of advanced interlayers manufacturing facility; $3M severance plus $7M accelerated depreciation in Q3 2020; up to $30M total charges in 2020 and 2021, mostly in cost of sales; projected annual benefit of $5M-$10M beginning 2021.
2020-09-30plant_closurein_progressAsia PacificAdditives & Functional Products (AFP) — tire additivesUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of tire additives manufacturing facility as part of ongoing site optimization; $5M fixed asset impairment and $1M severance in first nine months 2020.
2020-09-30plant_closurein_progressNorth AmericaAdvanced Materials (AM) — performance filmsUSD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of performance films manufacturing facility as part of ongoing site optimization; $4M fixed asset impairment and $3M severance in first nine months 2020.
2020-09-30plant_closurein_progressAsia PacificAdditives & Functional Products (AFP) — animal nutritionUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of animal nutrition manufacturing facility as part of ongoing site optimization; $3M fixed asset impairment and $1M severance in first nine months 2020.
2020-09-30restructuringin_progressNot specifiedOther (growth initiatives not allocated to operating segments)USD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of growth initiatives for polyester-based microfibers including Avra performance fibers; $8M fixed asset impairment and $4M contract termination fees in first nine months 2020.
2020-09-30restructuringin_progress2021-12-31Asia PacificAdditives & Functional ProductsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of tire additives manufacturing facility; $5M fixed asset impairment and $1M severance recognized in Q3 2020.
2020-09-30restructuringin_progress2021-12-31North AmericaAdvanced MaterialsUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of performance films manufacturing facility ($4M impairment, $3M severance) and advanced interlayers facility ($7M accelerated depreciation, $3M severance).
2020-09-30restructuringin_progress2021-12-31Asia PacificAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of animal nutrition manufacturing facility; $3M fixed asset impairment and $1M severance recognized.
2020-09-30restructuringin_progressSingaporeChemical Intermediates / Additives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Discontinuation of production of certain products; $1M CI severance, $1M AFP severance, and $4M contract termination fees recognized.
2020-09-30restructuringin_progressGlobalOtherUSD 53 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Business improvement and cost reduction initiatives; $46M severance and $7M other restructuring costs recognized.
2020-09-30restructuringin_progressGlobalOtherUSD 125 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Intangible asset impairments for Crystex and Santoflex tradenames and customer relationships due to weakened demand and competitive pressure.
2020-09-30restructuringin_progress2021-12-31Asia PacificAdditives & Functional Products (AFP)USD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of tire additives manufacturing facility. Includes $5M fixed asset impairment and $1M severance for the first nine months of 2020.
2020-09-30restructuringin_progress2021-12-31North AmericaAdvanced Materials (AM)USD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of performance films manufacturing facility. Includes $4M fixed asset impairment and $3M severance for the first nine months of 2020.
2020-09-30restructuringin_progress2021-12-31Asia PacificAdditives & Functional Products (AFP)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of animal nutrition manufacturing facility. Includes $3M fixed asset impairment and $1M severance for the first nine months of 2020.
2020-09-30restructuringin_progress2021-12-31North AmericaAdvanced Materials (AM)USD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of advanced interlayers manufacturing facility. Includes $3M severance and $7M accelerated depreciation for the first nine months of 2020. Total charges expected up to $30M through 2021.
2020-09-30restructuringin_progress2021-12-31SingaporeChemical Intermediates (CI) and Additives & Functional Products (AFP)USD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Discontinuation of production of certain products. Includes $4M CI and $1M AFP severance for the first nine months of 2020. Total restructuring charges expected up to $50M through 2021.
2020-09-30restructuringin_progressGlobalCorporate / OtherUSD 53 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Business improvement and cost reduction initiatives. Includes $46M severance and $7M other restructuring costs for the first nine months of 2020.
2020-09-30restructuringcompletedGlobalOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Discontinuation of growth initiatives for polyester based microfibers (Avra). Includes $8M fixed asset impairment and $4M contract termination fees for the first nine months of 2020.
2020-06-30plant_closurein_progress2020-12-31SingaporeChemical IntermediatesUSD 50 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plan to discontinue production of certain products at the Singapore site by end of 2020; up to $50M restructuring charges expected in 2020, with estimated annual earnings benefit of ~$25M across AFP and CI segments beginning mostly in 2021. Severance charges of $2M in Q2 and $3M YTD 2020. No employee count disclosed.
2020-06-30plant_closurein_progressNorth AmericaAdvanced Materialsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a performance films manufacturing facility in North America as part of ongoing site optimization; YTD 2020 fixed asset impairment of $4M and severance charges of $3M. No employee count disclosed.
2020-06-30plant_closurein_progressAsia PacificAdditives & Functional Productsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a tire additives manufacturing facility in Asia Pacific as part of ongoing site optimization; Q2 2020 fixed asset impairment of $5M, YTD fixed asset impairments of $3M plus severance of $1M. No employee count disclosed.
2020-06-30plant_closureannounced2020-07-312020-12-31North AmericaAdvanced MaterialsUSD 30 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		In July 2020 (subsequent to quarter end) management decided to close an advanced interlayers manufacturing facility in North America; charges of up to $30M expected in second half 2020. No employee count disclosed. Announcement date approximated to month-end July 2020 as only the month is stated.
2020-06-30restructuringin_progress2020-12-31SingaporeChemical IntermediatesUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to plan to discontinue production of certain products at Singapore manufacturing site by end of 2020. Total expected charges up to $50 million in 2020.
2020-06-30restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairment resulting from closure of tire additives manufacturing facility as part of ongoing site optimization.
2020-06-30restructuringin_progressNorth AmericaAdvanced MaterialsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairment charges and severance charges resulting from closure of performance films manufacturing facility.
2020-06-30restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairment charges and severance charges for manufacturing facility closure as part of ongoing site optimization.
2020-06-30restructuringin_progressGlobalOtherUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Asset impairments and contract termination fees resulting from decision to discontinue growth initiatives for polyester based microfibers, including Avra performance fibers.
2020-06-30plant_closureannounced2020-07-01North AmericaAdvanced MaterialsUSD 30 (millions)MD&A
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Management decided to close an advanced interlayers manufacturing facility in July 2020. Expects charges of up to $30 million in second half 2020.
2020-06-30restructuringin_progress2020-06-302020-12-31SingaporeChemical IntermediatesUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Plan to discontinue production of certain products at Singapore manufacturing site by end of 2020. Total expected charges up to $50 million for this action.
2020-06-30plant_closurein_progress2020-06-30Asia PacificAdditives & Functional ProductsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of a tire additives manufacturing facility as part of ongoing site optimization.
2020-06-30plant_closurein_progress2020-06-30North AmericaAdvanced MaterialsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of a performance films manufacturing facility as part of ongoing site optimization. Includes $3 million in severance charges.
2020-06-30plant_closurein_progress2020-06-30Asia PacificAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of a manufacturing facility as part of ongoing site optimization. Includes $1 million in severance charges.
2020-06-30otherin_progress2020-06-30GlobalOtherUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Discontinuation of growth initiatives for polyester based microfibers, including Avra performance fibers. Includes $8 million asset impairments and $3 million contract termination fees.
2020-06-30plant_closureannounced2020-07-312020-12-31North AmericaAdvanced MaterialsUSD 30 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Management decided in July 2020 to close an advanced interlayers manufacturing facility. Charges of up to $30 million expected in second half 2020.
2020-03-31plant_closurein_progressNorth AmericaAdvanced MaterialsUSD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a manufacturing facility as part of ongoing site optimization; includes $4M fixed asset impairment and $3M severance charges. No employee count disclosed.
2020-03-31plant_closurein_progressAsia PacificAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site optimization at a manufacturing facility; includes $3M fixed asset impairment, $1M severance, and $2M intangible asset impairment for customer relationships. No employee count disclosed.
2020-03-31restructuringin_progress2020-12-31SingaporeChemical IntermediatesUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance related to previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site by end of 2020. No employee count disclosed.
2020-03-31restructuringannounced2020-03-312020-12-31GlobalCompany-wideUSD 150 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plan for approximately $150M of net cost savings in 2020 via operational changes, deferred maintenance, and reduced discretionary spending in response to COVID-19. No headcount reduction quantified.
2020-03-31restructuringin_progressNorth AmericaAdvanced MaterialsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairment charges of $4 million and severance charges of $3 million resulting from closure of a manufacturing facility as part of ongoing site optimization actions.
2020-03-31restructuringin_progressAsia PacificAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Fixed asset impairment charges of $3 million and severance charges of $1 million for a manufacturing facility as part of ongoing site optimization actions.
2020-03-31restructuringin_progress2020-12-31SingaporeChemical IntermediatesUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges of $1 million related to previously disclosed plan to discontinue production of certain products at the Singapore manufacturing site by the end of 2020.
2020-03-31restructuringin_progressNorth AmericaAdvanced MaterialsUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes $4M fixed asset impairment and $3M severance charges resulting from closure of a manufacturing facility.
2020-03-31restructuringin_progressAsia PacificAdditives and Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes $3M fixed asset impairment, $1M severance charges, and $2M intangible asset impairment for customer relationships.
2020-03-31restructuringin_progress2020-12-31SingaporeChemical IntermediatesUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to plan to discontinue production of certain products by end of 2020.
2019-12-31restructuringcompleted2019USD 45 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Business improvement and cost reduction initiatives; charges recognized in 2019. An additional $5 million of related costs was also recognized. No employee count disclosed. Severance liability of $17 million remained at December 31, 2019, with substantially all remaining costs expected to be paid within one year; management anticipated approximately $50 million of total cost savings, most recognized in 2019.
2019-12-31plant_closurein_progress2019-122020-12-31Singapore (Jurong Island)Additives & Functional Products and Chemical Intermediates segmentsUSD 27 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Q4 2019 management-approved plan to discontinue production of certain products at the Singapore site by end of 2020; $27 million asset impairment charge recognized in 2019 impacting AFP and CI segments (AFP portion disclosed as $5 million); up to $50 million of additional restructuring charges expected in 2020; projected annual earnings benefit of approximately $25 million beginning mostly in 2021; workforce impact not quantified; company evaluating alternative uses for the site after 2020.
2019-12-31acquisition_additioncompleted2019Spain (La Batllòria)Fibers segment — acetate yarn businessMD&A
f5-10k / GLM-5.3-flash-HTML		Acquired Industrias del Acetato de Celulosa, S.A. (INACSA), a cellulosic yarn business, as a targeted addition to the Fibers segment's acetate yarn business; employee headcount acquired not disclosed.
2019-12-31restructuringin_progress2019-122020-12-31SingaporeAdditives & Functional Products; Chemical IntermediatesUSD 27 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Plan approved in December 2019 to discontinue production of certain products at the Singapore manufacturing site by end of 2020; $27 million charge is an asset impairment. Additional restructuring charges of up to $50 million expected in 2020; projected annual earnings benefit of about $25 million beginning mostly in 2021. Eastman is evaluating alternative uses for the site. Employees affected not disclosed.
2019-12-31restructuringin_progressGlobalCompany-wide business improvement and cost reduction initiativesUSD 50 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2019 charges comprise $45 million of severance and $5 million of related costs; total anticipated cost savings of approximately $50 million, most recognized in 2019. Employees affected not disclosed.
2019-12-31restructuringcompletedUnited StatesAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2019 restructuring charge related to a capital project in the AFP segment that was discontinued in 2016. Employees affected not disclosed.
2019-12-31acquisition_additioncompletedGermanyAdditives & Functional Products — specialty fluidsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of the Marlotherm heat transfer assets in Marl, Germany, including related formulations, intellectual property, and customer contracts. Headcount added not disclosed.
2019-12-31acquisition_additioncompletedSpainFibers — acetate yarnItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of the INACSA cellulosic yarn business in LA Batllòria, Spain. Headcount added not disclosed.
2019-12-31restructuringcompleted2019-12-31GlobalCorporate / All SegmentsUSD 45 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Part of business improvement and cost reduction initiatives; $45 million for severance and $5 million for related costs. Total cost savings of approximately $50 million expected.
2019-12-31plant_closureannounced2019-12-312020-12-31SingaporeAdditives & Functional Products; Chemical IntermediatesUSD 27 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Plan to discontinue production of certain products by end of 2020. $27 million asset impairment charge recognized. Additional restructuring charges of up to $50 million expected in 2020.
2019-12-31restructuringcompleted2019-12-312019-12-31GlobalVariousUSD 45 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Business improvement and cost reduction initiatives; employee count not disclosed.
2019-12-31plant_closureannounced2019-12-312020-12-31SingaporeAdditives & Functional Products; Chemical IntermediatesUSD 27 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Plan to discontinue production of certain products; asset impairment charge recognized. Additional restructuring charges up to $50 million expected in 2020.
2019-09-30restructuringin_progressCompany-wide; includes a $4 million charge tied to a discontinued AFP-segment capital projectUSD 52 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First nine months 2019: $45M severance charges plus $7M other restructuring costs. Severance relates to business improvement and cost reduction initiatives; no employee counts disclosed. Management expects roughly $50M of cost savings, mostly recognized in 2019. Substantially all remaining severance expected to be used within one year.
2019-09-30restructuringin_progressUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2019 charges of $1M severance and $1M other restructuring costs related to business improvement and cost reduction initiatives. Employee count not disclosed.
2019-09-30restructuringin_progressAdditives & Functional ProductsUSD 52 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		YTD 2019 total charges of $52M include $48M severance for business improvement initiatives and $4M for discontinued capital project in AFP segment. Employee count not disclosed.
2019-09-30restructuringin_progressUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Third quarter 2019 restructuring charges included $2 million for severance and related costs as part of business improvement and cost reduction initiatives. Employee count not disclosed.
2019-09-30restructuringin_progressUSD 48 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		First nine months 2019 restructuring charges included $48 million for severance and related costs as part of business improvement and cost reduction initiatives. Employee count not disclosed.
2019-09-30acquisition_additioncompleted2019-04-01GermanyAdditives & Functional ProductsMD&A
f5-10q / Qwen3.6-27B-Q8_0		Acquired Marlotherm heat transfer fluid assets in Marl, Germany in April 2019. Headcount not disclosed.
2019-09-30acquisition_additioncompleted2019-07-01SpainFibersMD&A
f5-10q / Qwen3.6-27B-Q8_0		Acquired INACSA, a cellulosic yarn company in La Batllòria, Spain in July 2019. Headcount not disclosed.
2019-06-30restructuringin_progressEnterprise-wideUSD 50 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First six months 2019 provision of $50M ($44M severance, $6M other restructuring) for business improvement and cost reduction initiatives; includes $4M for a capital project in the AFP segment discontinued in 2016. No employee counts disclosed. Management expects about $50M of cost savings, mostly in 2019; substantially all remaining severance expected to be paid within one year.
2019-06-30voluntary_separationannounced12019-08-01United StatesExecutive (Chief Financial Officer)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Individual executive retirement effective 2019-08-01 with special severance benefits; severance amount referenced in an attachment not included in the filing. Post-quarter-end event relative to the June 30, 2019 period.
2019-06-30restructuringin_progressGlobalCorporate and Operating SegmentsUSD 18 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Second quarter 2019 charges included $16 million in severance and $2 million in other restructuring costs as part of business improvement and cost reduction initiatives.
2019-06-30restructuringin_progressGlobalCorporate and Operating SegmentsUSD 50 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		First six months 2019 charges included $44 million in severance and $6 million in other restructuring costs. Includes $4 million related to a discontinued capital project in the Additives & Functional Products segment.
2019-06-30restructuringin_progressUSD 18 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Second quarter 2019 restructuring charges included $18 million for severance and related costs as part of business improvement and cost reduction initiatives. Employee count not disclosed.
2019-06-30restructuringin_progressUSD 50 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		First six months 2019 total restructuring charges were $50 million, including $44 million in severance charges and $6 million in other restructuring costs. Employee count not disclosed.
2019-03-31restructuringin_progressCompany-wide business improvement and cost reduction initiativesUSD 28 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance and related costs recognized in Q1 2019; no employee count disclosed. Severance reserve rose from $6M to $32M during the quarter. MD&A states management anticipates further 2019 charges from these initiatives, targeting roughly $50 million of total cost savings, mostly recognized in 2019.
2019-03-31restructuringin_progressAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge related to a capital project in the AFP segment discontinued in 2016; no employee count disclosed.
2019-03-31restructuringin_progress2019-01-012019-12-31GlobalCorporate and Additives & Functional ProductsUSD 32 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Includes $28 million for severance related to business improvement initiatives and $4 million for a discontinued capital project in AFP segment. Management anticipates total cost savings of approximately $50 million to be recognized mostly in 2019.
2019-03-31restructuringin_progressUSD 28 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges as part of business improvement and cost reduction initiatives. Employee count not disclosed.
2019-03-31restructuringin_progressAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charge related to a capital project discontinued in 2016. Employee count not disclosed.
2018-12-31restructuringin_progressCorporate / Other (not allocated to operating segments)USD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2018 severance provision of approximately $6 million; number of employees affected not disclosed. Per Note 19 segment reconciliation, the 2018 restructuring charge sat in corporate 'Other' rather than an operating segment. Severance charges were recorded in Q1–Q2 2018 per Exhibit 99.03, and a residual severance liability of $6 million at year-end is expected to be settled within one year, indicating ongoing activity. No discrete announcement date or program name disclosed.
2018-12-31restructuringin_progressNot disclosedNot disclosedUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2018 severance provision of approximately $6 million; employees affected not disclosed. Severance liability was $6 million at year-end, with substantially all remaining costs expected to be settled within one year. No announcement date given.
2018-12-31restructuringcompletedGlobalCorporate and SegmentsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		2018 asset impairments and restructuring charges, net consisted of restructuring charges of approximately $6 million for severance. No specific employee count disclosed.
2018-12-31restructuringcompleted2018-01-012018-12-31GlobalVariousUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges of approximately $6 million for severance recognized in 2018.
2018-09-30restructuringin_progressCorporateUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Corporate severance costs recognized in first nine months 2018; no employee count, announcement date, or completion timing disclosed. Severance reserve roll-forward shows $6M provision and $17M cash reductions during the period.
2018-09-30restructuringin_progressCorporateUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		First nine months 2018 recognized $6 million for corporate severance costs. No employee count disclosed.
2018-09-30restructuringin_progressCorporateUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Recognized $6 million in restructuring charges for corporate severance costs in the first nine months of 2018. Employee count not disclosed.
2018-06-30restructuringin_progressNot specifiedCorporateUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Corporate severance program; $4M recognized in Q2 2018 and $6M in first six months 2018. Severance reserve was $16M at 2018-06-30 after $9M of cash reductions; no employee count or completion date disclosed.
2018-06-30restructuringin_progressCorporateCorporateUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Second quarter 2018 restructuring charges for corporate severance costs. Employee count not disclosed.
2018-06-30restructuringin_progressCorporateCorporateUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		First six months 2018 restructuring charges for corporate severance costs. Employee count not disclosed.
2018-06-30restructuringin_progressCorporateUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Second quarter 2018 restructuring charges for corporate severance costs. Employee count not disclosed.
2018-06-30restructuringin_progressCorporateUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		First six months 2018 restructuring charges for corporate severance costs. Employee count not disclosed.
2018-03-31restructuringin_progressCorporateUSD 2 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Corporate severance charges of $2 million recognized in Q1 2018; severance reserve roll-forward shows $19M opening, $2M provision, $3M cash payments, $18M closing balance. No employee count disclosed.
2018-03-31restructuringin_progress2018-03-31CorporateCorporateUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company recognized $2 million in restructuring charges for corporate severance in Q1 2018. No specific employee count disclosed.
2018-03-31restructuringin_progressCorporateUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Company recognized restructuring charges of $2 million for corporate severance. Employee count not disclosed.
2017-12-31plant_closurecompleted2017ChinaAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Charge covers asset impairments and severance tied to a China facility closure, recognized in Q4 2017. No affected-employee count or completion timeline disclosed; completion status inferred from the Q4 2017 charge recognition.
2017-12-31restructuringcompleted2017Other - costs not allocated to operating segmentsUSD 5 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance charge recognized in Q4 2017; no headcount disclosed. Reported within corporate 'Other' results, separate from the China facility-closure charge.
2017-12-31divestiture_reductioncompleted2017Additives & Functional ProductsUSD 3 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Sale of the formulated electronics cleaning solutions business closed during 2017 with a $3 million gain (value shown is the gain, not a charge); the filing discloses no workforce impact or affected-employee figures.
2017-12-31plant_closurecompleted2017-12-31ChinaAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Q4 2017 charges of $3 million covering asset impairment and severance tied to closing a China facility; headcount not disclosed. Announcement date not stated.
2017-12-31restructuringcompleted2017-12-31USD 5 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately $5 million of 2017 severance restructuring charges recognized in addition to the China facility closure charges; employee count and geography not disclosed. Substantially all remaining severance expected to be paid within one year.
2017-12-31restructuringcompleted2017-Q4ChinaAdditives & Functional ProductsUSD 3 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of a facility in China. Charge includes asset impairments and severance.
2017-12-31restructuringcompleted2017-Q4CorporateOtherUSD 5 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Corporate restructuring charges for severance.
2017-12-31restructuringcompleted2017-10-012017-12-31ChinaAdditives & Functional ProductsUSD 3 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of a facility in China. Charge includes asset impairments and severance.
2017-12-31restructuringcompleted2017-10-012017-12-31GlobalCorporateUSD 5 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges recognized in 'Other' segment for corporate restructuring.
2017-12-31restructuringin_progressEmployee Severance [Member]USD 5,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2017-09-30restructuringcompletedUSD 0 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		No severance charges recognized in Q3 2017 or YTD 2017. Prior period (Q3 2016) included $30M severance charge.
2017-09-30otherannounced2017-10-042017-12-31Kingsport, TennesseeCoal Gasification OperationsUSD 100 (millions)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Explosion in coal gasification area disrupted operations. No serious injuries. Repairs expected to be operable by end of Q4 2017. Costs expected to be approx $100M, partially offset by insurance recovery.
2017-06-30restructuringin_progressUSD 22 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash reductions in severance reserves for the first six months ended June 30, 2017. No new provisions or non-cash reductions recorded in this period.
2017-06-30restructuringin_progressUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash reductions in site closure and restructuring reserves for the first six months ended June 30, 2017. Includes $1 million in non-cash additions.
2017-03-31restructuringin_progressrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance reserve roll-forward: $42M balance at 2017-01-01, no new provision in Q1 2017, $17M cash payments, $25M balance at 2017-03-31; site closure/restructuring reserve unchanged at $13M. Number of employees affected, announcement date, and completion timing not disclosed; substantially all remaining severance expected to be settled within one year.
2016-12-31restructuringin_progress2017-12-31Corporate (not allocated to operating segments); savings expected primarily in SG&A and cost of salesUSD 34 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Charges recognized in 2016 under a previously announced cost-reduction plan, primarily severance, with savings of roughly $50 million expected mostly in 2017. Severance reserve roll-forward shows a $32 million provision, $45 million cash reductions, and a $42 million balance at year-end; no employee headcount affected is disclosed. Note also states substantially all remaining severance costs expected to be applied to reserves within one year.
2016-12-31restructuringin_progressGlobalCorporate / MultipleUSD 34 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Restructuring charges of $34 million primarily for severance recognized in 2016 as part of previously announced cost reduction plan; management anticipates total cost savings of approximately $50 million mostly in 2017; employee count not disclosed
2016-12-31divestiture_reductioncompleted2016-06-30United StatesFibersrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sold 50 percent interest in Primester joint venture (cellulose acetate manufacturing at Kingsport, TN) in June 2016 for $35 million; gain of $17 million recorded; employee count not disclosed
2016-12-31plant_closurecompleted2015-12-31United KingdomFibersrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workington, UK acetate tow manufacturing facility closure completed in 2015 (prior fiscal year); $98 million in asset impairments and restructuring charges recognized in 2015; included here for context only — not a FY2016 action
2016-12-31restructuringcompleted2015-10-012016-12-31GlobalNon-operations workforceUSD 51 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Actions taken in Q4 2015 to reduce non-operations workforce. Charges recognized in 2015; cost savings realized in 2016.
2016-12-31plant_closurecompleted2015-01-012015-12-31United KingdomFibersUSD 98 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington, UK acetate tow manufacturing facility in 2015. Charges include asset impairments and severance.
2016-12-31restructuringin_progress2016-01-012017-12-31GlobalCorporate and SegmentsUSD 34 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Previously announced plan to reduce costs. Charges recognized in 2016; savings expected mostly in 2017.
2016-12-31restructuringcompleted2016GlobalCorporate / Non-operationsUSD 34 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Part of previously announced plan to reduce costs; recognized $34 million primarily for severance in 2016. Employee count not disclosed.
2016-12-31plant_closurecompleted20152015United KingdomFibersUSD 98 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Closure of Workington, UK acetate tow manufacturing facility. Costs incurred in 2015, but savings realized in 2016. Included in 2015 charges per footnote, but mentioned in 2016 context for savings. Note: The charge was recognized in 2015, so this action technically belongs in 2015 filing, but is referenced in 2016 MD&A regarding realized savings. However, strict extraction of 2016 actions should focus on 2016 charges. The 2016 charge was the $34M corporate RIF. The Workington closure charge was 2015. I will exclude the Workington closure from 2016 actions as the charge was 2015, unless there is a 2016 charge. There is no 2016 charge for Workington. The 2016 charge is the $34M corporate RIF.
2016-12-31restructuringin_progressEmployee Severance [Member] / 2016 Reduction in Force [Member]USD 34,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2016-09-30restructuringin_progressCorporate / enterprise-wideUSD 30 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charge recognized in Q3 2016 under a previously announced plan to reduce about $100 million of costs, primarily in 2017. No employee count or completion date disclosed.
2016-09-30plant_closurecompleted2015-12-31United KingdomFibersMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of the Workington, UK acetate tow manufacturing site, substantially completed in 2015; approximately $20 million of expected annual Fibers cost savings realized by end of Q3 2016. Prior-period charges of $95 million referenced for context only.
2016-09-30restructuringin_progress2016-07-012017-12-31GlobalNon-operations workforceUSD 30 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company recognized $30 million in severance charges in Q3 2016 as part of a plan to reduce costs primarily in 2017. Employee count not disclosed.
2016-09-30restructuringin_progress2016-09-30GlobalNon-operations workforceUSD 30 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Company recognized $30 million for severance as part of plan to reduce costs primarily in 2017. Employee count not disclosed.
2016-09-30restructuringin_progressEmployee Severance [Member] / 2016 Reduction in Force [Member]USD 30,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2016-06-30restructuringin_progress2015-10-01Not specifiedNon-operations workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance payments in H1 2016 relate to Q4 2015 actions reducing non-operations workforce; no employee count disclosed. Severance reserve was $34M at 2016-06-30 after $21M of cash payments in the period; substantially all remaining severance expected to be paid within one year.
2016-06-30plant_closurecompletedWorkington, United KingdomFibersrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of acetate tow manufacturing site was substantially completed in 2015; H1 2016 activity limited to residual dismantlement-related items. No employee count disclosed in this filing.
2016-06-30restructuringcompletedFranceAdditives & Functional ProductsUSD -2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Net gain of $2 million from sale of previously impaired assets at Crystex R&D site. Employee count not disclosed.
2016-06-30restructuringin_progressUnited KingdomFibersMD&A
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington acetate tow site substantially completed in 2015. Q1 2016 saw $8 million cost savings realized. No new employee counts disclosed for Q2 2016 actions.
2016-06-30restructuringin_progressGlobalNon-operations workforceUSD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions of $21 million for severance costs in first six months 2016 relate primarily to fourth quarter 2015 actions taken to reduce non-operations workforce.
2016-06-30restructuringin_progressGlobalSite closure and restructuringUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions of $1 million for site closure and restructuring costs in first six months 2016.
2016-03-31restructuringin_progressFranceAdditives & Functional ProductsUSD -2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Net gain of $2 million from sale of previously impaired assets at Crystex R&D facility. Employee count not disclosed.
2016-03-31restructuringin_progressFranceAdditives & Functional ProductsUSD -2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Net asset impairment gain of $2 million from sale of previously impaired assets at Crystex R&D facility. Employee count not disclosed.
2016-03-31restructuringcompletedUnited KingdomFibersrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Workington acetate tow facility substantially completed in 2015. Q1 2016 shows $8 million cash reduction in severance reserves. Employee count not disclosed.
2015-12-31reduction_in_forcein_progress2015Not disclosedNon-operations workforce (corporate)USD 51 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Fourth quarter 2015 actions to reduce the non-operations workforce, taken to offset low oil prices, a stronger U.S. dollar, and weak worldwide business conditions. Annual cost savings of roughly $55 million, primarily in SG&A and cost of sales, anticipated beginning in 2016. Affected-employee count not disclosed. Severance reserves at year-end were expected to be substantially paid within one year.
2015-12-31plant_closurecompleted2015Workington, United KingdomFibersUSD 98 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure of the Workington, UK acetate tow manufacturing facility, substantially completed in 2015, due to challenging acetate tow market conditions and additional industry capacity. Total charges comprise $81 million of asset impairments and $17 million of restructuring charges including severance. Expected annual Fibers segment cost savings of about $20 million, including roughly $10 million realized in 2015. Affected-employee count not disclosed.
2015-12-31restructuringcompleted2015Not disclosedOther (corporate growth initiatives)USD 11 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Management decided in 2015 not to continue a growth initiative reported in 'Other'. Charges comprised $8 million of asset impairments and $3 million of restructuring charges. Affected-employee count not disclosed.
2015-12-31restructuringcompleted2015Not disclosedCorporate — Taminco integrationUSD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Restructuring charges in 2015, primarily severance, associated with the integration of Taminco (acquired December 2014). The Company reported completing the Taminco integration during 2015. Affected-employee count not disclosed.
2015-12-31restructuringcompleted2015-10-012015-12-31GlobalCorporate / Non-operationsUSD 51 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Q4 2015 actions to reduce non-operations workforce; taken to offset impacts of low oil prices, strong U.S. dollar, and weak global economic conditions. Expected annual cost savings of approximately $55 million beginning 2016.
2015-12-31plant_closurecompleted2015-01-012015-12-31United KingdomFibersUSD 98 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of Workington, UK acetate tow manufacturing facility; $81M asset impairments plus $17M restructuring charges including severance. Substantially completed in 2015. Expected annual cost savings of approximately $20 million in Fibers segment.
2015-12-31restructuringcompleted2015-01-012015-12-31GlobalOther (growth initiatives)USD 11 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Management decided not to continue a growth initiative reported in 'Other'; $8M asset impairments plus $3M restructuring charges.
2015-12-31restructuringcompleted2015-01-012015-12-31GlobalCorporate (Taminco integration)USD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charges primarily associated with integration of the Taminco acquisition (completed December 2014).
2015-12-31restructuringcompleted2015-Q42015-12-31GlobalNon-operations workforceUSD 51 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Actions taken in Q4 2015 to reduce non-operations workforce. Expected annual cost savings of approximately $55 million beginning in 2016.
2015-12-31plant_closurecompleted20152015-12-31United KingdomFibersUSD 98 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington, UK acetate tow manufacturing facility. Included $81 million asset impairments and $17 million restructuring charges.
2015-12-31restructuringcompleted20152015-12-31GlobalOtherUSD 11 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Decision not to continue a growth initiative reported in 'Other'. Included $8 million asset impairments and $3 million restructuring charges.
2015-12-31restructuringcompleted20152015-12-31GlobalCorporateUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with the integration of Taminco.
2015-12-31restructuringcompleted2015-10-012015-12-31GlobalNon-operations workforceUSD 51 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Actions taken in Q4 2015 to reduce non-operations workforce. Expected annual cost savings of approximately $55 million.
2015-12-31plant_closurecompleted2015-01-012015-12-31United KingdomFibersUSD 98 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Closure of Workington acetate tow manufacturing facility. Includes $81 million asset impairments and $17 million restructuring charges. Expected annual cost savings of approximately $20 million.
2015-12-31restructuringcompleted2015-01-012015-12-31GlobalOtherUSD 11 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Decision not to continue a growth initiative reported in 'Other'. Includes $8 million asset impairments and $3 million restructuring charges.
2015-12-31restructuringcompleted2015-01-012015-12-31GlobalAdditives & Functional ProductsUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Severance associated with the integration of Taminco.
2015-12-31restructuringin_progressUSD 183,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressEmployee Severance [Member] / 2015 Reduction in Force [Member]USD 51,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressFacility Closing [Member] / Workington UK Closure [Member] / Fibers [Member]USD 17,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressDiscontinue growth initiative [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-09-30plant_closurein_progress2015-03-312015-12-31United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of Workington, UK acetate tow facility; $81M impairments + $14M severance. Decision made Q1 2015. No employee count disclosed. Site has 24,000 metric tons capacity; ~$20M annual savings expected.
2015-09-30restructuringin_progress2015-06-30United StatesOther (growth initiatives)USD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Management decided not to continue a growth initiative reported in Other; $8M impairments + $4M restructuring charges. No employee count disclosed.
2015-09-30restructuringin_progress2014-12-05United StatesAdditives & Functional Products / Specialty Fluids & IntermediatesUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for Taminco integration in first nine months 2015. No employee count disclosed.
2015-09-30acquisition_additioncompleted2014-12-052014-12-05GlobalAdditives & Functional Products / Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Taminco acquisition completed Dec 5, 2014 for $2.8B. No headcount added disclosed in this filing.
2015-09-30acquisition_additioncompleted2014-12-112014-12-11United StatesAdvanced Materialsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Commonwealth acquisition completed Dec 11, 2014 for $438M. No headcount added disclosed in this filing.
2015-09-30plant_closurein_progress2015-01-012015-12-31United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington, UK acetate tow manufacturing facility. $81M asset impairments and $14M restructuring charges (including severance) recognized in first nine months 2015. Expected to be substantially completed in 2015.
2015-09-30restructuringcompleted2015-01-01GlobalOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Decision not to continue a growth initiative reported in 'Other'. Resulted in $8M asset impairments and $4M restructuring charges in first nine months 2015.
2015-09-30restructuringin_progress2014-12-05GlobalCorporate / IntegrationUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges primarily for severance associated with the integration of Taminco acquisition.
2015-09-30plant_closurein_progress2015-03-312015-12-31United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Workington, UK acetate tow manufacturing facility. $81M asset impairments and $14M restructuring charges (including severance) recognized in first nine months 2015. Employee count not disclosed.
2015-09-30restructuringcompletedGlobalOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Decision not to continue a growth initiative reported in 'Other'. $8M asset impairments and $4M restructuring charges recognized in first nine months 2015. Employee count not disclosed.
2015-09-30restructuringin_progressGlobalAdditives & Functional ProductsUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance associated with the integration of Taminco. $4M restructuring charges recognized in first nine months 2015. Employee count not disclosed.
2015-09-30restructuringin_progressFacility Closing [Member] / Workington UK Closure [Member] / Fibers [Member]USD 14,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2015-09-30restructuringin_progressDiscontinue growth initiative [Member]USD 4,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2015-06-30plant_closurein_progress2015-03-312015-12-31Workington, United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of acetate tow manufacturing site decided in Q1 2015; charge comprises $81M asset impairments and $14M restructuring including severance. Site has 24,000 metric tons of capacity; expected annual cost savings ~$20M. Employee headcount affected not disclosed.
2015-06-30restructuringin_progress2015-06-30Other (growth initiatives not allocated to segments)USD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Management decided during first six months 2015 not to continue a growth initiative, resulting in $8M asset impairments and $4M restructuring charges. Employee headcount affected not disclosed.
2015-06-30acquisition_additioncompleted2014-12-052014-12-05GlobalAdditives & Functional Products; Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Taminco acquisition closed December 5, 2014 for $2.8B consideration; headcount added not disclosed. Integration and transaction costs of $11M recognized in first six months 2015.
2015-06-30acquisition_additioncompleted2014-12-112014-12-11United StatesAdvanced Materialsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Commonwealth acquisition closed December 11, 2014 for $438M; headcount added not disclosed. Integration costs of $4M recognized in first six months 2015.
2015-06-30plant_closurein_progress2015-01-012015-12-31United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington, UK acetate tow manufacturing facility. $81M asset impairments and $14M restructuring charges (including severance) recognized in first six months 2015. Decision made in first quarter 2015.
2015-06-30restructuringcompleted2015-01-01OtherOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Management decided not to continue a growth initiative reported in 'Other'. Resulted in $8M asset impairments and $4M restructuring charges in first six months 2015.
2015-06-30plant_closurein_progress2015-03-312015-12-31United KingdomFibersUSD 95 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Workington, UK acetate tow manufacturing facility. $81M asset impairments and $14M restructuring charges (including severance) recognized in first six months 2015. Expected to be substantially completed in 2015.
2015-06-30restructuringcompleted2015-06-302015-06-30GlobalOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Decision not to continue a growth initiative reported in 'Other'. Resulted in $8M asset impairments and $4M restructuring charges in first six months 2015.
2015-06-30restructuringin_progressFacility Closing [Member] / Workington UK Closure [Member] / Fibers [Member]USD 7,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2015-06-30restructuringin_progressDiscontinue growth initiative [Member]USD 4,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2015-03-31plant_closurein_progress2015-03-312015-09-30Workington, United KingdomFibersUSD 97 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of acetate tow manufacturing site (24,000 metric tons capacity); $81M asset impairments plus $16M restructuring charges including severance. Number of employees affected not disclosed.
2015-03-31restructuringin_progress2015-03-31Other (growth initiatives)USD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Management decided not to continue a growth initiative reported in Other; $8M asset impairments plus $4M restructuring charges. Number of employees affected not disclosed.
2015-03-31plant_closurein_progress2015-03-312015-09-30United KingdomFibersUSD 97 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Workington acetate tow manufacturing facility. Charge includes $81M asset impairments and $16M restructuring/severance. Employee count not disclosed.
2015-03-31restructuringcompleted2015-03-31OtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Decision not to continue a growth initiative. Charge includes $8M asset impairments and $4M restructuring. Employee count not disclosed.
2015-03-31plant_closurein_progress2015-03-312015-09-30United KingdomFibersUSD 97 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Workington, UK acetate tow manufacturing facility. Includes $81M asset impairments and $16M restructuring charges (including severance). Employee count not disclosed.
2015-03-31restructuringcompleted2015-03-312015-03-31GlobalOtherUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Discontinuation of a growth initiative reported in 'Other'. Includes $8M asset impairments and $4M restructuring charges. Employee count not disclosed.
2015-03-31restructuringin_progressFacility Closing [Member] / Workington UK Closure [Member] / Fibers [Member]USD 16,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2015-03-31restructuringin_progressDiscontinue growth initiative [Member]USD 4,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-12-31plant_closurecompleted2014FranceAdditives & Functional ProductsUSD 42 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure of the Crystex R&D facility in France; charges comprise $18 million of asset impairments and $24 million of restructuring charges including severance, recognized in full during fiscal 2014. No employee count disclosed.
2014-12-31plant_closurecompleted2014TaiwanAdvanced MaterialsUSD 12 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure of a production facility for the Flexvue product line; $10 million of asset impairments (including intangible assets) and $2 million of restructuring charges recognized in 2014. No employee count disclosed.
2014-12-31restructuringin_progress2014Not allocated to segments (reported in 'Other' as acquisition-related costs)USD 5 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2014 severance charges for the continued integration of the Solutia businesses acquired in July 2012; integration severance was also recognized in 2012 and 2013, indicating an ongoing multi-year program. No employee count disclosed.
2014-12-31restructuringcompleted2014BrazilUSD 5 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Change in estimate of costs for the fourth quarter 2012 termination of the operating agreement at the São Jose dos Campos site; an additional charge on a prior-year site action rather than a new 2014 workforce action. No segment allocation stated for the 2014 charge and no employee count disclosed.
2014-12-31plant_closureannounced2015-02-03Workington, United KingdomFibers (acetate tow)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Post-fiscal-year-end announcement (February 3, 2015) that the Company will begin a consultation period on a proposal to close the Workington acetate tow facility; closure subject to local legal and regulatory requirements. The 24,000 metric tons cited is production capacity, not headcount; no employee count disclosed.
2014-12-31plant_closureannounced2015-02-03Workington, EnglandFibersItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Consultation period announced for proposed closure of 24,000 metric ton acetate tow facility; subject to local legal and regulatory requirements. Subsequent event after fiscal year-end.
2014-12-31plant_closurecompletedFranceAdditives & Functional ProductsUSD 42 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of Crystex R&D facility in France; $42 million in asset impairments and restructuring charges including severance recognized in 2014
2014-12-31plant_closurecompletedTaiwanAdvanced MaterialsUSD 12 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of production facility for the Flexvue product line; $10 million asset impairments and $2 million restructuring charges
2014-12-31restructuringcompletedUnited StatesCorporate / MultipleUSD 5 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charges for continued integration of acquired Solutia businesses
2014-12-31acquisition_additioncompleted2014-12-052014-12-05GlobalAdditives & Functional Products; Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Taminco Corporation completed; headcount added not disclosed
2014-12-31acquisition_additioncompleted2014-12-112014-12-11United StatesAdvanced Materialsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Commonwealth Laminating & Coating completed; headcount added not disclosed
2014-12-31acquisition_additioncompleted2014-06-022014-06-02GlobalSpecialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of BP plc global aviation turbine engine oil business completed; headcount added not disclosed
2014-12-31acquisition_additioncompleted2014-08-062014-08-06United StatesOther (Eastman microfiber technology platform)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Knowlton Technologies completed; headcount added not disclosed
2014-12-31restructuringcompleted2014-01-012014-12-31FranceAdditives & Functional ProductsUSD 42 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Crystex R&D facility in France. Includes $18M asset impairments and $24M restructuring charges including severance.
2014-12-31restructuringcompleted2014-01-012014-12-31TaiwanAdvanced MaterialsUSD 12 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of production facility for Flexvue product line. Includes $10M asset impairments and $2M restructuring charges.
2014-12-31restructuringcompleted2014-01-012014-12-31GlobalCorporate / OtherUSD 5 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with continued integration of acquired Solutia businesses.
2014-12-31acquisition_additioncompleted2014-12-052014-12-05GlobalAdditives & Functional Products; Specialty Fluids & IntermediatesItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Taminco Corporation. Headcount not explicitly disclosed.
2014-12-31acquisition_additioncompleted2014-12-112014-12-11United StatesAdvanced MaterialsItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Commonwealth Laminating & Coating, Inc. Headcount not explicitly disclosed.
2014-12-31acquisition_additioncompleted2014-06-022014-06-02GlobalSpecialty Fluids & IntermediatesItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of BP plc's global aviation turbine engine oil business. Headcount not explicitly disclosed.
2014-12-31acquisition_additioncompleted2014-08-062014-08-06United StatesCorporate / OtherItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Knowlton Technologies, LLC. Headcount not explicitly disclosed.
2014-12-31plant_closureannounced2015-02-03United KingdomFiberssubsequent_events
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Announced February 3, 2015: Proposal to close Workington, U.K., acetate tow facility (24,000 metric ton capacity). Subject to local legal and regulatory requirements.
2014-12-31restructuringcompleted2014-12-31FranceAdditives & Functional ProductsUSD 42 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Closure of a Crystex R&D facility. Includes $18M asset impairments and $24M restructuring charges including severance.
2014-12-31restructuringcompleted2014-12-31TaiwanAdvanced MaterialsUSD 12 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Closure of a production facility for the Flexvue product line. Includes $10M asset impairments and $2M restructuring charges.
2014-12-31restructuringcompleted2014-12-31GlobalCorporate / IntegrationUSD 5 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Severance associated with the continued integration of the acquired Solutia businesses.
2014-12-31plant_closureannounced2015-02-03United KingdomFiberssubsequent_events
f5-10k / Qwen3.6-27B-Q8_0		Proposal to close Workington, U.K., acetate tow manufacturing facility (24,000 metric ton capacity). Consultation period began Feb 3, 2015.
2014-12-31restructuringin_progressUSD 77,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressParent Company [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member] / Solutia [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member]USD 5,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressParent Company [Member] / Taiwan prduction facility for Flexvue [Member]USD 2,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressChina Site Closure [Member]USD -2,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressCrystex R&D facility in France [Member]USD 24,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressGermany Site Closure [Member]USD -5,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressNon-Cash Charges [Member]USD 52,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressEmployee Severance [Member]USD 13,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-12-31restructuringin_progressFacility Closing [Member]USD 12,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2014-09-30plant_closurein_progressFranceAdditives & Functional Products (AFP) — Crystex R&DUSD 42 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Planned closure of Crystex R&D facility; $18M impairment plus $24M severance/restructuring charges. Closure subject to local legal and regulatory requirements; no employee count disclosed.
2014-09-30plant_closurecompletedTaiwanAdvanced Materials (AM) — Flexvue product lineUSD 10 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of Flexvue coated films production facility; $8M asset impairments and $2M restructuring charges in first nine months 2014. No employee count disclosed.
2014-09-30acquisition_additioncompleted2014-06-022014-06-02United States (Linden, NJ; Naperville, IL)Specialty Fluids & Intermediates (SFI)USD 283 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of BP plc's global aviation turbine engine oil business for $283M cash; headcount added not disclosed.
2014-09-30acquisition_additioncompleted2014-08-062014-08-06United StatesOther — Eastman microfiber technology platformUSD 42 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Knowlton Technologies for $42M cash; headcount added not disclosed.
2014-09-30restructuringannounced2014-09-112014-12-31GlobalCorporateMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire Taminco Corporation ($2.8B total transaction value); expected completion by end of 2014. No headcount impact disclosed.
2014-09-30restructuringannounced2014-03-012014-12-31GlobalAdvanced Materials (AM) — Specialty filmsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire Commonwealth Laminating & Coating (CLC); expected completion by end of 2014. No headcount impact disclosed.
2014-09-30restructuringin_progressFranceAdditives & Functional Products (AFP)USD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Crystex R&D facility. Includes $18M asset impairments and $24M restructuring charges (including severance).
2014-09-30restructuringin_progressBrazilAdditives & Functional Products (AFP) and Advanced Materials (AM)USD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Change in estimate of costs for termination of operating agreement for Sao Jose dos Campos site.
2014-09-30restructuringin_progressTaiwanAdvanced Materials (AM)USD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of production facility for Flexvue product line. Includes $8M asset impairments and $2M restructuring charges.
2014-09-30restructuringin_progressGlobalCorporate / OtherUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with continued integration of acquired Solutia businesses.
2014-09-30acquisition_additioncompleted2014-08-06GlobalOther (Eastman TM microfiber technology platform)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Knowlton Technologies, LLC. Headcount not explicitly disclosed.
2014-09-30acquisition_additioncompleted2014-06-02GlobalSpecialty Fluids & Intermediates (SFI)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of BP plc's global aviation turbine engine oil business. Headcount not explicitly disclosed.
2014-09-30restructuringin_progressFranceAdditives & Functional Products (AFP)USD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Crystex R&D facility. Includes $18M asset impairments and $24M restructuring charges including severance.
2014-09-30restructuringin_progressBrazilAdditives & Functional Products (AFP) and Advanced Materials (AM)USD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Change in estimate of costs for termination of operating agreement for Sao Jose dos Campos site.
2014-09-30restructuringin_progressTaiwanAdvanced Materials (AM)USD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of production facility for Flexvue product line. Includes $8M asset impairments and $2M restructuring charges.
2014-09-30restructuringin_progressGlobalCorporate / IntegrationUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance associated with continued integration of acquired Solutia businesses.
2014-09-30restructuringin_progressSolutia [Member] / Employee Severance [Member]USD 5,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-09-30restructuringin_progressFacility Closing [Member] / Tawain closure [Member]USD 2,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-06-30restructuringin_progress2014-12-31GlobalVariousUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with continued integration of Solutia. Substantially all separation payments for 2013 accruals expected to be completed by Dec 31, 2014.
2014-06-30plant_closurecompletedTaiwanAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of production facility for Flexvue product line. Includes $8M asset impairments and $2M restructuring charges.
2014-06-30acquisition_additioncompleted2014-06-02GlobalSpecialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of BP plc's global aviation turbine engine oil business. Headcount not explicitly disclosed.
2014-06-30restructuringin_progress2014-12-31TaiwanAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of production facility for Flexvue product line. Includes $8M asset impairments and $2M restructuring charges. Employee count not disclosed.
2014-06-30restructuringin_progress2014-12-31GlobalCorporate / Solutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance associated with continued integration of Solutia. Substantially all separation payments for 2013 accruals expected to be completed by Dec 31, 2014.
2014-06-30acquisition_additioncompleted2014-06-02GlobalSpecialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of aviation turbine oil business from BP plc. Headcount added not disclosed.
2014-06-30restructuringin_progressEmployee Severance [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-06-30restructuringin_progressTawain closure [Member]USD 2,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-06-30restructuringin_progressRestructuring Costs Related to Acquisitions [Member] / Solutia [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-03-31plant_closurein_progressTaiwanAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a production facility for the Flexvue performance films product line; $10M in asset impairments and restructuring charges within AM segment. No employee count disclosed.
2014-03-31restructuringin_progress2014-12-31United StatesCorporate / Solutia integrationUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for continued Solutia acquisition integration; substantially all separation payments for 2013 accruals expected complete by 2014-12-31. No employee count disclosed.
2014-03-31restructuringin_progress2014-12-31TaiwanAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Flexvue performance films production facility. Charge includes $8M asset impairments and $2M restructuring.
2014-03-31restructuringin_progress2014-12-31GlobalCorporate / Solutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with continued integration of Solutia. Substantially all separation payments for 2013 accruals to be completed by Dec 31, 2014.
2014-03-31restructuringin_progress2014-12-31TaiwanAdvanced MaterialsUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of production facility for Flexvue performance films. Charge includes $8M asset impairments and $2M restructuring charges.
2014-03-31restructuringin_progress2014-12-31GlobalCorporate / IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance associated with continued integration of Solutia. Substantially all separation payments for 2013 accruals expected to complete by Dec 31, 2014.
2014-03-31restructuringin_progressEmployee Severance [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-03-31restructuringin_progressTawain closure [Member]USD 2,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2014-03-31restructuringin_progressParent Company [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member] / Solutia [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-12-31restructuringin_progress20132014-12-31GlobalSolutia integration (charges recorded in operating segments and Corporate)USD 23 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance accruals recorded during 2013 for the continued integration of Solutia (acquired July 2012). Filing states substantially all separation payments for 2013 accruals will be completed by December 31, 2014. No employee count disclosed.
2013-12-31restructuringin_progress2013Perennial Wood growth initiative (Other — not allocated to segments)USD 30 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Fourth quarter 2013 decision to discontinue the Perennial Wood growth initiative: $16 million asset impairments plus $14 million restructuring charges, primarily inventory write-downs and contract termination costs. No employee count disclosed.
2013-12-31restructuringin_progress2013Germany (primarily)Photovoltaics product line (Other — not allocated to segments)USD 14 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Decision during 2013 to shut down the Photovoltaics product line, including its primary production facility in Germany: $8 million asset impairments and $6 million restructuring charges including severance. Segment databook indicates charges recognized in second quarter 2013.
2013-12-31voluntary_separationin_progress2013Company-wide (certain employees)USD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Voluntary separation plan approved and severance charges recorded during 2013. Number of participating employees not disclosed.
2013-12-31acquisition_additionannounced2014-012014-06-30GlobalSpecialty Fluids & Intermediatessubsequent_events
f5-10k / GLM-5.3-flash-HTML		Definitive agreement signed January 2014 to acquire the assets of BP plc's global aviation turbine engine oil business (2013 revenues approximately $100 million); completion expected in second quarter of 2014. No employee headcount disclosed.
2013-12-31restructuringcompletedNot specifiedCorporate — Perennial Wood growth initiativeUSD 14 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2013 decision not to continue the Perennial Wood growth initiative; restructuring charge of $14M primarily for inventory and contract termination costs, plus $16M of asset impairment charges. Announcement disclosed only as fourth quarter 2013.
2013-12-31plant_closurein_progress2014-12-31GermanyCorporate — Photovoltaics product lineUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2013 shut-down of the Photovoltaics product line including its primary production facility in Germany; $6M restructuring charges including severance, plus $8M asset impairments. Severance payments for 2013 accruals expected substantially complete by 2014-12-31.
2013-12-31voluntary_separationin_progress2014-12-31Not specifiedNot specifiedUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Management approved a voluntary separation plan for certain employees during 2013. Announcement date not disclosed; severance payments for 2013 accruals expected substantially complete by 2014-12-31.
2013-12-31restructuringcompletedMalaysia; BelgiumAdvanced Materials — continuous resin process developmentUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2013 decision to terminate efforts to develop a continuous resin process at Kuantan, Malaysia and Antwerp, Belgium; resulted in $4M of asset impairment charges. Charge is an impairment, not severance.
2013-12-31restructuringin_progress2014-12-31GlobalCorporate — Solutia acquisition integrationUSD 23 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2013 restructuring charges of $23M primarily for severance associated with the continued integration of the Solutia acquisition (acquired 2012-07-02). Substantially all separation payments for 2013 accruals expected complete by 2014-12-31.
2013-12-31acquisition_additionannounced2014-01-312014-06-30GlobalSpecialty Fluids & Intermediatessubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		January 2014 definitive agreement to acquire BP plc's global aviation turbine engine oil business (2013 revenues of approximately $100 million); expected completion in second quarter 2014. Headcount to be added not disclosed. Announcement date given as month only (January 2014).
2013-12-31restructuringcompleted2013-12-31GlobalMultiple segmentsUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with continued integration of Solutia. Employee count not disclosed.
2013-12-31restructuringcompleted2013-12-31GlobalCorporate InitiativesUSD 14 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Decision not to continue Perennial Wood growth initiative. Includes inventory and contract termination costs. Employee count not disclosed.
2013-12-31plant_closurecompleted2013-12-31GermanyAdvanced MaterialsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Shut-down of Photovoltaics product line, including primary production facility in Germany. Employee count not disclosed.
2013-12-31voluntary_separationcompleted2013-12-31GlobalMultiple segmentsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation plan for certain employees. Employee count not disclosed.
2013-12-31restructuringcompleted2013-12-312014-12-31GlobalCorporate / IntegrationUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance associated with continued integration of Solutia. Substantially all separation payments to be completed by Dec 31, 2014.
2013-12-31restructuringcompleted2013-12-312013-12-31GlobalCorporate InitiativesUSD 14 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges primarily for inventory and contract termination costs related to decision not to continue Perennial Wood growth initiative.
2013-12-31restructuringcompleted2013-12-312013-12-31GermanyPhotovoltaicsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance charges for shut-down of Photovoltaics product line, including primary production facility in Germany.
2013-12-31voluntary_separationcompleted2013-12-312013-12-31GlobalCorporateUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Voluntary separation plan for certain employees.
2013-12-31restructuringcompleted2013-12-312013-12-31GlobalAdditives & Functional ProductsUSD 2 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance in AFP segment.
2013-12-31restructuringcompleted2013-12-312013-12-31GlobalAdhesives & PlasticizersUSD 1 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance in A&P segment.
2013-12-31restructuringcompleted2013-12-312013-12-31GlobalAdvanced MaterialsUSD 2 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance in AM segment.
2013-12-31restructuringcompleted2013-12-312013-12-31GlobalSpecialty Fluids & IntermediatesUSD 1 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance in SFI segment.
2013-12-31restructuringin_progressGermany Site Closure [Member]USD 6,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2013-12-31restructuringin_progressCharges for Exiting Product Line [Member]USD 14,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2013-12-31restructuringin_progressParent Company [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member] / Solutia [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member]USD 23,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2013-09-30plant_closurecompleted2013-06-30GermanyPhotovoltaics product lineUSD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure decision finalized during first nine months 2013; $7M asset impairment plus $5M restructuring charges including severance. No employee count disclosed.
2013-09-30voluntary_separationcompleted2013-06-30Not specifiedCorporate / multiple segmentsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Voluntary separation plan for certain employees approved during first nine months 2013. No employee count disclosed.
2013-09-30restructuringin_progress2012-07-02Not specifiedCorporate / Solutia integrationUSD 9 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges in first nine months 2013 for continued Solutia integration. No employee count disclosed.
2013-09-30plant_closurecompletedGermanyPhotovoltaicsUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Management finalized decision to close production facility; recognized $7M asset impairments and $5M restructuring charges including severance. Employee count not disclosed.
2013-09-30voluntary_separationcompletedGlobalVariousUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Approved voluntary separation plan for certain employees. Employee count not disclosed.
2013-09-30restructuringin_progressGlobalSolutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Third quarter 2013 restructuring charges primarily for severance associated with continued integration of Solutia. Employee count not disclosed.
2013-09-30plant_closurein_progress2013-09-30GermanyPhotovoltaicsUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Management announced intent to close a production facility in Germany for the Photovoltaics product line. Recognized $7 million in asset impairments and $5 million in restructuring charges including severance.
2013-09-30voluntary_separationin_progress2013-09-30GlobalVariousUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Management approved and recorded severance charges of $6 million primarily for a voluntary separation plan for certain employees.
2013-09-30restructuringin_progress2013-09-30GlobalSolutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Third quarter 2013 included $3 million of restructuring charges primarily for severance associated with the continued integration of Solutia.
2013-09-30restructuringin_progressOther Restructuring [Member]USD 8,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressEmployee Severance [Member]USD 16,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressFacility Closing [Member]USD 0 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressUSD 24,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressParent Company [Member] / Solutia [Member]USD 9,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressGermany Site Closure [Member]USD 5,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-09-30restructuringin_progressParent Company [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member] / Solutia [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30plant_closurein_progress2013-06-30GermanyPhotovoltaics product lineUSD 12 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decision finalized in Q2 2013 to close a Germany production facility for Photovoltaics; $7M asset impairments plus $5M restructuring charges including severance. No employee count disclosed.
2013-06-30voluntary_separationin_progress2013-06-30Corporate / multiple segmentsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges recorded in Q2 2013 for a voluntary separation plan offered to certain employees; no headcount disclosed.
2013-06-30restructuringin_progressSolutia integrationUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 and first six months 2013 restructuring charges of $3M and $6M respectively for severance tied to continued Solutia integration; no employee count disclosed.
2013-06-30acquisition_additioncompleted2012-07-022012-07-02GlobalAdditives & Functional Products; Advanced Materials; Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Solutia acquisition completed July 2, 2012; results consolidated from that date. Purchase price allocation finalized in Q2 2013. No headcount added disclosed.
2013-06-30plant_closurein_progress2013-06-30GermanyPhotovoltaicsUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Management announced intent to close a production facility in Germany for the Photovoltaics product line. Associated charges include $7 million in asset impairments and $5 million in restructuring charges including severance.
2013-06-30voluntary_separationin_progress2013-06-30GlobalVariousUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Management approved and recorded severance charges primarily for a voluntary separation plan for certain employees.
2013-06-30restructuringin_progress2013-06-30GlobalSolutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges primarily for severance associated with the continued integration of Solutia.
2013-06-30plant_closurein_progress2013-06-30GermanyPhotovoltaicsUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Management announced intent to close production facility; recognized $7M asset impairments and $5M restructuring charges including severance.
2013-06-30voluntary_separationin_progress2013-06-30GlobalVariousUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Management approved and recorded severance charges primarily for a voluntary separation plan for certain employees.
2013-06-30restructuringin_progress2013-06-30GlobalSolutia IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance associated with the continued integration of Solutia.
2013-06-30restructuringin_progressGermany Site Closure [Member]USD 5,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressParent Company [Member] / Solutia [Member]USD 6,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressOther Restructuring [Member]USD 8,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressEmployee Severance [Member]USD 13,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressFacility Closing [Member]USD 0 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressUSD 21,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-06-30restructuringin_progressParent Company [Member] / Solutia [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-03-31restructuringin_progressCorporate / Solutia integrationUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for continued Solutia integration; no employee count disclosed. Reserve balance for severance was $5M at 2013-03-31.
2013-03-31acquisition_additioncompleted2012-07-02Additives & Functional Products; Advanced Materials; Specialty Fluids & IntermediatesUSD 7 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Solutia acquisition completed 2012-07-02; $7M integration costs recognized in Q1 2013. No headcount added disclosed.
2013-03-31restructuringin_progressCorporate / IntegrationUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges for severance associated with the continued integration of Solutia. Employee count not disclosed.
2013-03-31restructuringin_progressUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges for severance associated with the continued integration of Solutia. Employee count not disclosed.
2013-03-31restructuringin_progressParent Company [Member] / Solutia [Member] / Transaction Integration and Severance Costs Related to Solutia Acquisitions [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-03-31restructuringin_progressOther Restructuring [Member]USD 0 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-03-31restructuringin_progressFacility Closing [Member]USD 0 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-03-31restructuringin_progressUSD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2013-03-31restructuringin_progressEmployee Severance [Member]USD 3,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2012-12-31acquisition_additioncompleted2012-07-02GlobalMultiple segments: Advanced Materials, Additives & Functional Products, Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Eastman completed acquisition of Solutia Inc. on July 2, 2012 and integrated the acquired workforce; the number of employees added through the combination is not separately disclosed.
2012-12-31restructuringcompletedCorporate/other — Solutia acquisition and integrationUSD 32 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Restructuring charges during 2012 primarily for severance costs associated with the acquisition and integration of Solutia; substantially all separation payments completed by January 2013. Employee count affected not disclosed.
2012-12-31plant_closurecompletedSao Jose dos Campos, BrazilAdditives & Functional Products ($8M), Advanced Materials ($24M), Specialty Fluids & Intermediates ($3M)USD 35 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Operating agreement at acquired Solutia facility terminated in Q4 2012; shutdown of manufacturing activities included severance/contract-termination costs and long-lived asset impairment. Charge allocated across three segments per Note 23. Employee count not disclosed.
2012-12-31plant_closurein_progressChinaAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure approved in Q4 2012; related production lines to be consolidated at Kingsport, Tennessee. Asset impairment and restructuring charges of $6 million recognized in Q4 2012. Employee count not disclosed.
2012-12-31restructuringcompletedCorporate/other — renewable chemicals R&DUSD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Company ceased research and development activities for renewable chemicals at a site acquired in 2011 during 2012, resulting in asset impairments and restructuring charges. Employee count not disclosed.
2012-12-31othercompletedPerennial Wood business (corporate/other)USD 17 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Q4 2012 decision to discontinue certain Perennial Wood products and shift from an aggressive growth strategy; expects significantly lower production volumes. Charge covers inventory in excess of recoverable value and take-or-pay contract losses. No headcount reduction quantified.
2012-12-31acquisition_additioncompleted2012-07-022012-07-02GlobalAdditives & Functional Products; Advanced Materials; Specialty Fluids & Intermediatesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Headcount added not disclosed; Solutia represented 21% of consolidated total assets and 12% of consolidated sales for 2012.
2012-12-31restructuringin_progress2013-01-31GlobalCorporate / Solutia integrationUSD 32 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2012 activity; severance costs associated with Solutia acquisition and integration. Substantially all separation payments completed by January 2013; affected-employee count not disclosed.
2012-12-31plant_closurecompleted2012-12-31BrazilAdvanced Materials; Additives & Functional Products; Specialty Fluids & Intermediates (Sao Jose dos Campos facility)USD 35 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2012 termination of operating agreement at acquired Solutia facility; includes severance, contract termination costs, and long-lived asset impairment. Segment split of charge: $24M Advanced Materials, $8M Additives & Functional Products, $3M Specialty Fluids & Intermediates.
2012-12-31plant_closurecompleted2012-12-31ChinaAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2012 closure of a production facility; related product lines to be produced at Kingsport, Tennessee instead. Includes asset impairment and restructuring charges.
2012-12-31restructuringcompleted2012-12-31United StatesCorporate — Perennial Wood businessUSD 17 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2012 discontinuation of certain Perennial Wood product lines; charge covers inventory above recoverable value and take-or-pay contract losses. No fixed-asset impairment taken.
2012-12-31restructuringcompleted2012-12-31United StatesCorporate — renewable chemicals R&DUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2012 cessation of renewable chemicals research and development activities at a site acquired in 2011.
2012-12-31restructuringcompleted2012-10-01BrazilAdditives & Functional Products; Advanced Materials; Specialty Fluids & IntermediatesUSD 35 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Termination of operating agreement at acquired Solutia facility in Sao Jose dos Campos. Includes contract terminations for severance and impairment of long-lived assets. Charges allocated across segments: $8M (Additives), $24M (Advanced Materials), $3M (Specialty Fluids).
2012-12-31restructuringcompleted2012-10-01ChinaAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of production facility. Production shifted to Kingsport, Tennessee.
2012-12-31restructuringcompleted2012-07-02GlobalCorporate / All SegmentsUSD 32 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance costs associated with the acquisition and integration of Solutia.
2012-12-31restructuringcompleted2012-10-01United StatesCorporate InitiativesUSD 17 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Discontinuation of certain Perennial Wood products and shift from aggressive growth strategy. Includes inventory costs in excess of recoverable value and losses on take-or-pay contracts.
2012-12-31restructuringcompleted2012-01-01GlobalCorporateUSD 4 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Cessation of research and development activities for renewable chemicals at a site acquired in 2011.
2012-12-31restructuringcompleted2012-12-312013-01-31BrazilAdditives & Functional Products; Advanced Materials; Specialty Fluids & IntermediatesUSD 35 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Termination of operating agreement at acquired Solutia facility in Sao Jose dos Campos. Charges include contract terminations for severance and impairment of long-lived assets. Substantially all separation payments completed by January 2013.
2012-12-31restructuringcompleted2012-12-312013-01-31ChinaAdditives & Functional ProductsUSD 6 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of production facility in China. Production shifted to Kingsport, Tennessee. Charges include asset impairment and restructuring. Substantially all separation payments completed by January 2013.
2012-12-31restructuringcompleted2012-12-312013-01-31GlobalCorporate / All SegmentsUSD 32 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Acquisition related restructuring charges primarily for severance associated with the acquisition and integration of Solutia. Substantially all separation payments completed by January 2013.
2012-12-31restructuringcompleted2012-12-312013-01-31United StatesCorporateUSD 4 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Ceased research and development activities for renewable chemicals at a site acquired in 2011.
2012-12-31restructuringcompleted2012-12-312013-01-31United StatesCorporateUSD 17 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Discontinuation of certain products in Perennial Wood business. Restructuring charge for inventory costs in excess of recoverable value and accrual for losses on take-or-pay contracts.
2012-12-31restructuringin_progressCharges for Exiting Product Line [Member]USD 17,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progressParent Company [Member] / Solutia [Member]USD 32,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-09-30acquisition_additioncompleted2012-07-022012-07-02GlobalMultiple segments (Additives & Functional Products, Advanced Materials, Specialty Fluids & Intermediates)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Solutia Inc. acquisition completed July 2, 2012; headcount added not disclosed. Consideration ~$4.8B.
2012-09-30restructuringin_progress2012-07-02GlobalCorporate / MultipleUSD 28 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for Solutia acquisition and integration; employee count not disclosed. Severance reserve balance $13M at quarter-end.
2012-09-30plant_closurein_progressBeaumont, Texas, United StatesCorporate / Growth InitiativesUSD 9 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Asset impairment of $9M primarily for land retained from previously discontinued Beaumont industrial gasification project; no employee count disclosed.
2012-09-30restructuringin_progress2012-07-02USD 28 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance costs associated with the acquisition and integration of Solutia. Employee count not disclosed.
2012-09-30restructuringcompleted2011-08-09USD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with the acquisition and integration of Sterling Chemicals, Inc. Employee count not disclosed.
2012-09-30restructuringin_progress2012-07-02USD 28 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance costs associated with the acquisition and integration of Solutia. Employee count not disclosed.
2012-09-30acquisition_additioncompleted2012-07-02business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Solutia Inc. completed July 2, 2012. Headcount added not explicitly disclosed.
2012-06-30acquisition_additioncompleted2012-07-022012-07-02GlobalMultiple (Solutia Inc. businesses)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Solutia acquisition completed July 2, 2012 for ~$4.8B; no headcount added disclosed. 14.7M Eastman shares issued as part of consideration.
2012-06-30restructuringcompletedUSD 2 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance reserve of $2M at Jan 1, 2012 was fully paid down ($2M cash reductions) by June 30, 2012; no new provisions in the period. Employee counts not disclosed.
2012-06-30restructuringcompletedUnited StatesPerformance Polymers (Discontinued)USD -15 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Gain from sale of previously impaired methanol and ammonia assets related to terminated Beaumont, Texas industrial gasification project. No employee count disclosed.
2012-06-30restructuringcompletedUnited StatesCorporate / Pension Plansrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Interim remeasurement of OPEB plan obligation triggered by exit of employees associated with sale of PET business. No specific employee count disclosed for this event in current period.
2012-06-30restructuringin_progressUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions in shutdown reserves for severance costs of $2 million during the first six months of 2012. No specific employee count disclosed.
2012-06-30acquisition_additioncompleted2012-07-02GlobalAll segmentssubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Solutia completed on July 2, 2012. Employee headcount added is not explicitly disclosed in this filing.
2012-03-31restructuringin_progressUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash reductions for severance costs of $1 million in Q1 2012. No specific employee count disclosed.
2012-03-31restructuringin_progressUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions in shutdown reserves for severance costs were $1 million in Q1 2012. Employee count not disclosed.
2011-12-31divestiture_reductioncompleted2011-01-31United StatesPerformance Polymers (PET business)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of PET business, related Columbia, South Carolina site assets, and technology of Performance Polymers segment completed for $615 million, generating a gain of approximately $30 million net of tax. Headcount removed through the divestiture not disclosed.
2011-12-31acquisition_additioncompleted2011-07-012011-07-01United StatesCASPIbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired Dynaloy, LLC, a producer of formulated solvents, as part of the CASPI electronic materials growth initiative. Headcount added not disclosed.
2011-12-31acquisition_additioncompleted2011-08-092011-08-09United States (Texas City, Texas)PCIbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired Sterling Chemicals, Inc., a single-site North American petrochemical producer for non-phthalate plasticizers and acetic acid. Headcount added not disclosed; combined Sterling and Scandiflex purchase price was $133 million.
2011-12-31acquisition_additioncompleted2011-09-012011-09-01Brazil (São Paulo)PCIbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired Scandiflex do Brasil S.A. Indústrias Químicas, a plasticizer manufacturer extending non-phthalate plasticizer offerings into Latin America. Headcount added not disclosed; combined Sterling and Scandiflex purchase price was $133 million.
2011-12-31acquisition_additioncompleted2011-11-022011-11-02business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired TetraVitae Bioscience, Inc., a developer of renewable chemicals including bio-based butanol and acetone. Headcount added not disclosed.
2011-12-31restructuringcompleted2012-01PCI (Sterling acquisition integration)USD 7 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance accrued during 2011 primarily for employee separations associated with the acquisition and integration of Sterling; number of employees separated not disclosed. Severance reserve balance of $2 million at year-end; payments substantially completed by January 2012.
2011-12-31acquisition_additionannounced2012-01-262012-06subsequent_events
f5-10k / GLM-5.3-flash-HTML		Definitive agreement to acquire Solutia Inc., a global performance materials and specialty chemicals company; total transaction value approximately $4.7 billion including assumption of debt, with $22.00 cash plus 0.12 Eastman shares per Solutia share. Headcount to be added not disclosed; closing subject to shareholder and regulatory approvals.
2011-12-31divestiture_reductioncompleted2011-01-312011-01-31United StatesPerformance Polymers segment (PET business)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of the PET business, related Columbia, South Carolina assets, and technology for $615 million; headcount removed through the disposition not disclosed.
2011-12-31acquisition_additioncompleted2011-07-012011-07-01United StatesCASPI segment (electronic materials)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Dynaloy, LLC, a producer of formulated solvents; headcount added not disclosed.
2011-12-31acquisition_additioncompleted2011-08-092011-08-09United StatesPCI segment (non-phthalate plasticizers, acetic acid)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Sterling Chemicals, Inc.; headcount added not disclosed. Sterling's U.S. pension and postretirement plans were assumed.
2011-12-31acquisition_additioncompleted2011-09-012011-09-01BrazilPCI segment (plasticizers)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Scandiflex do Brasil S.A. Indústrias Químicas; headcount added not disclosed.
2011-12-31acquisition_additioncompleted2011-11-022011-11-02United StatesCorporate (renewable chemicals R&D)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of TetraVitae Bioscience, Inc., a developer of renewable chemicals; headcount added not disclosed.
2011-12-31restructuringcompleted2011-08-092012-01-31United StatesPCI segment (Sterling acquisition integration)USD 7 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2011 severance charges primarily for acquisition and integration of Sterling; number of employees affected not disclosed. Substantially all separation payments completed by January 2012.
2011-12-31restructuringcompleted2011-01-012012-01-01GlobalPerformance Chemicals and Intermediates (PCI)USD 7 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with the acquisition and integration of Sterling Chemicals, Inc. Substantially all separation payments completed by January 2012.
2011-12-31restructuringcompleted2011-01-012012-01-31GlobalPCI SegmentUSD 7 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance associated with the acquisition and integration of Sterling Chemicals, Inc. Substantially all separation payments completed by January 2012.
2011-09-30restructuringin_progress2011-08-09United StatesPerformance Chemicals and Intermediates (PCI)USD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for Sterling acquisition integration; employee count not disclosed
2011-09-30acquisition_additioncompleted2011-08-092011-08-09United StatesPerformance Chemicals and Intermediates (PCI)USD 4 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sterling Chemicals acquisition; $4M transaction costs expensed; headcount not disclosed
2011-09-30acquisition_additioncompleted2011-09-012011-09-01BrazilPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Scandiflex do Brasil acquisition; headcount not disclosed
2011-09-30acquisition_additioncompleted2011-07-012011-07-01United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Dynaloy, LLC acquisition; headcount not disclosed
2011-09-30divestiture_reductioncompleted2011-01-312011-01-31United StatesPerformance Polymers (discontinued operations)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		PET business sale completed January 31, 2011; headcount removed not disclosed
2011-09-30restructuringin_progress2011-07-01Performance Chemicals and IntermediatesUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges primarily for severance associated with the acquisition and integration of Sterling Chemicals, Inc. Employee count not disclosed.
2011-09-30restructuringin_progress2011-09-30North AmericaPerformance Chemicals and Intermediates (PCI)USD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance associated with the acquisition and integration of Sterling Chemicals, Inc. Employee count not disclosed.
2011-09-30acquisition_additioncompleted2011-08-09North AmericaPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Sterling Chemicals, Inc. Headcount added not disclosed.
2011-09-30acquisition_additioncompleted2011-09-01BrazilPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Scandiflex do Brasil S.A. Indústrias Químicas. Headcount added not disclosed.
2011-09-30acquisition_additioncompleted2011-07-01United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Dynaloy, LLC. Headcount added not disclosed.
2011-09-30divestiture_reductioncompleted2011-01-31United StatesPerformance Polymers (Discontinued Operations)discontinued_operations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of polyethylene terephthalate (PET) business. Headcount removed not disclosed.
2011-06-30restructuringcompletedUnited StatesPerformance Chemicals and IntermediatesUSD -3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Second quarter and first six months 2010 included $3 million in restructuring charges primarily for severance associated with the acquisition and integration of Genovique Specialties Corporation.
2011-06-30divestiture_reductioncompletedUnited StatesPerformance Polymersdiscontinued_operations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		On January 31, 2011, the Company completed the sale of the polyethylene terephthalate (PET) business, related assets at the Columbia, South Carolina site, and technology of its Performance Polymers segment. The PET business, assets, and technology sold were substantially all of the Performance Polymers segment.
2011-06-30restructuringin_progressUSD -15 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Gain from sale of previously impaired methanol and ammonia assets related to terminated Beaumont, Texas industrial gasification project. No employee count disclosed.
2011-06-30divestiture_reductioncompleted2011-01-31United StatesPerformance Polymersdiscontinued_operations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of PET business and related assets completed Jan 31, 2011. Employee count not disclosed.
2011-06-30acquisition_additionannounced2011-06-222011-09-30North AmericaPCIUSD 100 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Definitive merger agreement to acquire Sterling Chemicals, Inc. for $100 million. Expected completion in Q3 2011. Employee count not disclosed.
2011-03-31divestiture_reductioncompleted2011-01-312011-01-31United States (Columbia, South Carolina)Performance Polymers segment (PET business)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PET business completed Jan 31, 2011 for $615M; no workforce impact or headcount disclosed in filing.
2011-03-31divestiture_reductioncompleted2011-01-312011-01-31Columbia, South CarolinaPerformance Polymersdiscontinued_operations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of PET business completed Jan 31, 2011. Employee count not disclosed.
2011-03-31restructuringin_progressUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash reductions for severance costs of $3 million in Q1 2011. Employee count not disclosed.
2011-03-31divestiture_reductioncompleted2011-01-312011-01-31Columbia, South CarolinaPerformance Polymersdiscontinued_operations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of PET business completed; employee count not disclosed.
2011-03-31restructuringin_progressUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions for severance costs of $3 million in Q1 2011; employee count not disclosed.
2010-12-31voluntary_separationin_progress1752010-10USD 15 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Voluntary separation program in fourth quarter 2010 covering approximately 175 employees. A related $2 million pension curtailment charge brings program-linked charges to about $17 million. Company-wide 2010 accruals covered roughly 225 separations, of which about 160 were completed by December 31, 2010; remaining severance expected to be applied to reserves within one year. Severance-related charges were reflected across all four operating segments (Note 23).
2010-12-31restructuringcompleted2010-04USD 3 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Second quarter 2010 severance primarily associated with the acquisition and integration of Genovique Specialties Corporation; number of employees affected not disclosed.
2010-12-31acquisition_additioncompleted2010-04-302010-04-30Estonia (Kohtla-Järve); United States (Chestertown, Maryland); China (Wuhan joint venture)PCI (Performance Chemicals and Intermediates)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Stock purchase of Genovique Specialties Corporation, a producer of specialty plasticizers, benzoic acid, and sodium benzoate, completed April 30, 2010 for approximately $160 million including $5 million of assumed debt. Employee headcount acquired not disclosed.
2010-12-31acquisition_additioncompleted2010-03-222010-03-22Ulsan, South KoreaFibersbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Eastman Fibers Korea Limited purchased the acetate tow facility in Ulsan, Korea from SK Chemicals for total consideration of $111 million, paid in installments from first quarter 2009 through second quarter 2010. Employee headcount acquired not disclosed.
2010-12-31divestiture_reductioncompleted2010-102011-01-31United States (Columbia, South Carolina site and related PET assets)Performance Polymers (PET business)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Definitive agreement with DAK Americas, LLC entered in fourth quarter 2010; sale of the PET business, related Columbia, South Carolina assets, and technology completed January 31, 2011 (after fiscal year-end, before the filing date) for $600 million cash, subject to post-closing working capital adjustment. Substantially all of the Performance Polymers segment divested and its results reclassified as discontinued operations. Affected headcount not disclosed.
2010-12-31voluntary_separationin_progress175Not specifiedCompany-wideUSD 15 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Voluntary separation program announced in fourth quarter 2010 covering approximately 175 employees; a further $2 million pension curtailment charge relates to the same program. Approximately 225 total separations were accrued during 2010 across all programs, of which about 160 were completed by year-end
2010-12-31restructuringin_progressEstonia; United States; ChinaPerformance Chemicals and Intermediates (PCI) segmentUSD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance primarily associated with the acquisition and integration of Genovique Specialties Corporation in second quarter 2010; affected headcount not disclosed
2010-12-31acquisition_additioncompleted2010-04-30Estonia; United States; ChinaPerformance Chemicals and Intermediates (PCI) segmentbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Stock purchase of Genovique completed 2010-04-30 for approximately $160 million including assumed debt; acquired headcount not disclosed
2010-12-31acquisition_additioncompleted2010-03-22South KoreaFibers segmentbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchase of the Ulsan, Korea acetate tow facility from SK Chemicals completed 2010-03-22 for $111 million total consideration; acquired headcount not disclosed
2010-12-31divestiture_reductioncompleted2011-01-31United States (Columbia, South Carolina)Performance Polymers segment (PET business)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of the PET business, Columbia site assets and technology to DAK Americas completed 2011-01-31 for $600 million cash proceeds; definitive agreement reached in fourth quarter 2010; workforce reductions associated with the divestiture not quantified
2010-12-31voluntary_separationcompleted1752010-10-012010-12-31GlobalCorporateUSD 15 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program announced in Q4 2010. $15 million severance charge. Approximately 160 separations completed by year-end.
2010-12-31restructuringcompleted502010-04-012010-12-31GlobalPCIUSD 3 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance associated with the acquisition and integration of Genovique Specialties Corporation in Q2 2010.
2010-12-31voluntary_separationcompleted1752010-10-012010-12-31GlobalCorporateUSD 15 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Voluntary separation program announced in Q4 2010. Approximately 160 separations completed by year-end. Charge includes $15M severance and $2M pension curtailment.
2010-12-31restructuringcompleted2010-04-302010-12-31GlobalPCIUSD 3 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Severance associated with the acquisition and integration of Genovique Specialties Corporation.
2010-09-30restructuringcompleted2010-04-30United StatesPerformance Chemicals and Intermediates (PCI)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for acquisition and integration of Genovique Specialties Corporation; no employee count disclosed.
2010-09-30acquisition_additioncompleted2010-04-30Estonia; United States; ChinaPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Stock purchase of Genovique Specialties Corporation completed April 30, 2010; no headcount added disclosed.
2010-09-30acquisition_additioncompleted2010-03-22South KoreaFibersbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of acetate tow facility in Ulsan, Korea from SK Chemicals; no headcount added disclosed.
2010-09-30restructuringannounced2010-10-232010-12-31United StatesPerformance Polymers (PET business)USD 23 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring plan approved in conjunction with sale of PET business to DAK Americas; severance charges estimated between $20 and $25 million in Q4 2010; no employee count disclosed.
2010-09-30divestiture_reductionannounced2010-10-232010-12-31United StatesPerformance Polymers (PET business)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell PET business, Columbia SC site assets, and technology to DAK Americas for ~$600M cash; no headcount reduction disclosed.
2010-09-30restructuringin_progress2010-01-01Performance Chemicals and IntermediatesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges primarily for severance associated with the acquisition and integration of Genovique Specialties Corporation.
2010-09-30restructuringannounced2010-10-232010-12-31Performance PolymersUSD 23 (millions)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company approved a restructuring plan to reduce costs in conjunction with the sale of the PET business. Severance charges estimated between $20 and $25 million to be recognized in Q4 2010.
2010-09-30restructuringin_progressPCIUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance associated with the acquisition and integration of Genovique Specialties Corporation.
2010-09-30restructuringannounced2010-10-232010-12-31Columbia, South CarolinaPerformance PolymersUSD 23 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company approved a restructuring plan to reduce costs in conjunction with the sale of the PET business. Severance restructuring charges estimated to be between $20 and $25 million to be recognized in fourth quarter 2010.
2010-06-30acquisition_additioncompleted2010-04-30United States, Estonia, ChinaPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Stock purchase of Genovique Specialties Corporation completed 2010-04-30 for approximately $160 million. Headcount added not disclosed.
2010-06-30acquisition_additioncompleted2010-03-22South KoreaFibersbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of acetate tow facility in Ulsan, Korea from SK Chemicals for $111 million consideration. Headcount added not disclosed.
2010-06-30restructuringcompletedPerformance Chemicals and Intermediates (PCI)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2010 restructuring charges of $3 million primarily for severance related to Genovique acquisition and integration. Number of employees affected not disclosed.
2010-06-30restructuringin_progress2010-04-30Performance Chemicals and IntermediatesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges primarily for severance associated with the acquisition and integration of Genovique Specialties Corporation.
2010-06-30restructuringin_progress2010-04-30PCIUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges primarily for severance associated with the acquisition and integration of Genovique Specialties Corporation.
2010-03-31acquisition_additioncompleted2010-03-222010-03-22Ulsan, South KoreaFibersUSD 111 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Eastman Fibers Korea Limited purchased the SK Chemicals acetate tow facility; total consideration $111 million ($17 million contingent, unpaid). No employee count disclosed.
2010-03-31acquisition_additionannounced2010-03-31Performance Chemicals and Intermediates (PCI)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire Genovique Specialties Corporation (specialty non-phthalate plasticizers) entered during Q1 2010; closing subject to regulatory approvals. No headcount disclosed; exact announcement date not given, quarter-end used.
2010-03-31divestiture_reductionannounced2010-04-23Performance Polymers (PET business)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company announced a review of strategic options, including a possible divestiture, for its PET business; post-quarter announcement. No headcount impact disclosed.
2010-03-31reduction_in_forcecompletedUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash payments for severance related to prior period reduction in force. Employee count not disclosed for this specific payment event.
2010-03-31acquisition_additioncompleted2010-03-22KoreaFibersUSD 111 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of acetate tow facility in Ulsan, Korea. Headcount not explicitly disclosed.
2010-03-31restructuringin_progressUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash reductions of $5 million for severance costs from prior year reduction in force.
2010-03-31acquisition_additioncompleted2010-03-22KoreaFibersUSD 111 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of acetate tow facility in Ulsan, Korea from SK Chemicals Co., Ltd. Headcount not disclosed.
2009-12-31reduction_in_forcein_progress3002009Company-wide; severance charges allocated across CASPI, Fibers, PCI, Performance Polymers, and Specialty Plastics segmentsUSD 23 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Reduction in force of approximately 300 employees announced in first quarter 2009; net severance charge of $23 million allocated by segment (CASPI $5M, Fibers $4M, PCI $6M, Performance Polymers $4M, Specialty Plastics $4M). Approximately 120 of the ~300 separations were completed as of December 31, 2009; majority of remaining severance costs expected to be applied to reserves within one year. Implied ~3% of the ~10,000-person workforce; also referenced in MD&A.
2009-12-31othercompleted2009Beaumont, Texas, United StatesCorporate (industrial gasification growth initiative)USD 179 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Discontinuation of the Beaumont, Texas industrial gasification project announced and impairment recorded in fourth quarter 2009. Charge consists of asset impairments ($133 million fixed assets and $46 million goodwill and other intangible assets), not severance. No employee headcount or workforce impact disclosed in connection with this action. Also referenced in Item 1 (Corporate Initiatives) and MD&A.
2009-12-31reduction_in_forcein_progress3002009-03-31GlobalMultiple segments (CASPI, Fibers, PCI, Performance Polymers, Specialty Plastics)USD 23 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced in first quarter 2009; approximately 120 of the 300 separations completed by year-end 2009. Severance charge of $23 million net, allocated across five segments.
2009-12-31restructuringcompleted2009-10-012009-12-31United States (Beaumont, Texas)Corporate initiativesUSD 179 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Discontinuance of Beaumont, Texas industrial gasification project announced in Q4 2009; $179 million asset impairment ($133M fixed assets + $46M goodwill/intangibles). No employee count disclosed for this action.
2009-12-31reduction_in_forcecompleted3002009-03-312009-12-31GlobalCorporate and SegmentsUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Approximately 300 employee separations accrued in 2009. As of year-end, approximately 120 separations for the 2009 accrual were completed.
2009-12-31reduction_in_forcecompleted3002009-03-312009-12-31WorldwideCorporate and SegmentsUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Announced in first quarter 2009. Approximately 120 separations completed by year-end; all 2009 accrual separations expected to be applied within one year. Charge includes severance for CASPI, Fibers, PCI, Performance Polymers, and Specialty Plastics segments.
2009-09-30restructuringin_progressNot specifiedCompany-wide (severance program across all five segments)USD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First nine months 2009 severance charges from a reduction in force; no employee count or completion date disclosed. Segment allocations: CASPI $5M, Fibers $4M, PCI $6M, Performance Polymers $4M, SP $4M. Reserve balance $35M at 2009-09-30; majority expected to be spent within one year.
2009-09-30reduction_in_forcein_progress2009-01-01GlobalAll SegmentsUSD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges of $23 million net, primarily for severance, resulting from a reduction in force during the first nine months of 2009. Specific headcount not disclosed.
2009-09-30restructuringin_progressUSD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges of $23 million net in the first nine months of 2009, primarily for severance, resulting from a reduction in force. Employee count not disclosed.
2009-06-30restructuringin_progress2009-01-01United StatesCompany-wide (reduction in force)USD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First six months 2009 net charge of $23M, primarily severance from a reduction in force; Q2 2009 included a $3M reduction of the Q1 charge. Employee count not disclosed. Severance reserve balance was $21M at 2009-06-30 after $24M provision and $8M cash payments YTD.
2009-06-30plant_closurecompletedUnited KingdomPerformance Chemicals and Intermediates (PCI)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2008 charge of $3M (prior-year comparative) related to severance, pension, and site closure costs from closing a previously impaired UK site; retained here only as context for the ongoing site-closure reserve, which carried a $23M balance at 2009-06-30. Employee count not disclosed.
2009-06-30reduction_in_forcein_progress2009-01-01GlobalAll SegmentsUSD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		First six months 2009 net charge of $23 million primarily for severance resulting from a reduction in force. Includes $3 million reduction of Q1 2009 charge in Q2 2009. Employee count not disclosed.
2009-06-30restructuringin_progress2009-03-31USD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Net charge of $23 million for first six months 2009, primarily for severance resulting from a reduction in force. Includes $3 million reduction of first quarter charge in second quarter.
2009-03-31reduction_in_forcecompleted300Not specifiedCompany-wide; severance charge allocated across CASPI ($7M), Fibers ($4M), PCI ($6M), Performance Polymers ($4M), SP ($5M)USD 26 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 300 employees; charge recognized in Q1 2009 in response to the global economic recession. Reserve balance for severance rose to $30M at 2009-03-31.
2009-03-31reduction_in_forcein_progress3002009-03-31GlobalAll SegmentsUSD 26 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Reduction in force of approximately 300 employees announced in Q1 2009. Charge of $26 million primarily for severance. Allocated across segments: CASPI ($7M), Fibers ($4M), PCI ($6M), Performance Polymers ($4M), SP ($5M).
2009-03-31reduction_in_forcein_progress3002009-03-31USD 26 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges totaled $26 million primarily for severance charges resulting from the announced reduction in force of approximately 300 employees.
2008-12-31restructuringcompleted20082008-12-31Columbia, South Carolina, United StatesPerformance PolymersUSD 24 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Restructuring at the South Carolina facility using IntegRex technology; segment restructure and site transformation completed in Q4 2008. The $24 million also includes charges for the divested Mexico/Argentina PET facilities and a corporate severance program, partially offset by a contingency resolution from the 2006 PE/Epolene sale.
2008-12-31plant_closureannounced2008United KingdomPerformance Chemicals and Intermediates (PCI)USD 22 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Decision to close a previously impaired site in the United Kingdom; charge is primarily severance and pension costs. Specific site not named in the filing.
2008-12-31otherin_progress2008Corporate (company-wide)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Corporate severance program cited as one of three drivers of the 2008 restructuring charges; its costs are embedded within the segment charges above. Company-wide 2008 severance accrual covered approximately 40 employee separations, none of which were complete at December 31, 2008; the filing does not allocate this figure between programs. Total 2008 severance charges were $10 million.
2008-12-31plant_closurein_progress2006Longview, Texas, United StatesPerformance Chemicals and Intermediates (PCI)Item_1_Business
f5-10k / GLM-5.3-flash-HTML		Multi-year staged phase-out of the three oldest cracking units; strategic decision made Q4 2006 and the first unit shut down in Q4 2007 (prior fiscal year). This 10-K reports that shutdown timing for the remaining two units depends on feedstock and olefin market conditions; related 2008 accelerated depreciation of $5 million (PCI) was completed in 2008. No 2008 severance charge attributed to this program.
2008-12-31divestiture_reductioncompleted20072008-03-31Netherlands and United KingdomPerformance Polymersdiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of PET polymers and PTA production facilities in the Netherlands and the PET production facility in the United Kingdom for approximately $329 million; definitive agreements entered Q4 2007, sale completed in first quarter 2008. No employee headcount impact disclosed; results presented as discontinued operations.
2008-12-31restructuringin_progress402009-12-31United States and United KingdomPerformance Polymers, PCI, and corporateUSD 46 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Consolidated 2008 program: approximately $24M for Performance Polymers restructuring at the South Carolina facility, approximately $22M for PCI severance and pension costs from closing a previously impaired UK site, plus a corporate severance program. Approximately 40 employee separations were accrued during 2008; none of the 2008 accrual separations were complete at year-end, and most severance and site closure costs are expected to be paid within one year.
2008-12-31divestiture_reductioncompletedNetherlands and United KingdomPerformance Polymersdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of PET polymers and PTA facilities in the Netherlands and the PET facility in the United Kingdom completed in first quarter 2008 for approximately $329 million; associated headcount not disclosed.
2008-12-31restructuringcompleted402008-01-012008-12-31GlobalPerformance Polymers, PCI, CorporateUSD 10 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Company accrued for approximately 40 employee separations in 2008. Severance charges totaled $10 million. No separations for the 2008 accrual were complete as of year-end.
2008-12-31plant_closurecompleted2007-10-012008-12-31United KingdomPerformance PolymersItem_1_Business
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Divestiture of non-US PET facilities in the Netherlands, United Kingdom, Spain, Mexico, and Argentina completed in 2007 and 2008. Results presented as discontinued operations.
2008-12-31restructuringcompleted402008-01-012008-12-31WorldwidePerformance Polymers, PCI, CorporateUSD 10 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Accrued for approximately 40 employee separations in 2008. Severance charges totaled $10 million. No separations for the 2008 accrual were complete as of year-end.
2008-09-30plant_closurein_progressUnited KingdomPerformance Chemicals and Intermediates (PCI)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decision to close a previously impaired UK site; severance, pension charges, and site closure costs recorded. No employee count disclosed.
2008-09-30restructuringin_progressUnited StatesPerformance Polymers — Columbia, South Carolina facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring at South Carolina facility using IntegRex technology; includes shutdown of higher-cost PET assets. No employee count disclosed.
2008-09-30divestiture_reductioncompleted2008-03-31Netherlands, United KingdomPerformance Polymers — European PET businessother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PET polymers/PTA facilities in Netherlands and PET facility in UK completed in Q1 2008 for approximately $340 million. No headcount disclosed.
2008-09-30divestiture_reductioncompleted2007-12-31Mexico, ArgentinaPerformance Polymers — Latin American PET businessother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Divestiture of PET manufacturing facilities in Mexico and Argentina completed in Q4 2007; restructuring charges related to these facilities recorded in current period. No headcount disclosed.
2008-09-30restructuringin_progressUnited KingdomPerformance Chemicals and IntermediatesUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges primarily related to severance and pension costs from the decision to close a previously impaired site.
2008-09-30restructuringin_progressSouth CarolinaPerformance PolymersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges related to restructuring at the South Carolina facility using IntegRex technology.
2008-09-30restructuringin_progressUnited KingdomPerformance Chemicals and IntermediatesUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges primarily for severance, pension charges and site closure costs resulting from the decision to close a previously impaired site.
2008-09-30restructuringin_progressSouth CarolinaPerformance PolymersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring at the South Carolina facility using IntegRex technology.
2008-09-30divestiture_reductioncompletedMexico and ArgentinaPerformance PolymersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges related to the divestiture of PET manufacturing facilities in Mexico and Argentina.
2008-06-30plant_closurein_progress2008-06-30United KingdomPerformance Chemicals and Intermediates (PCI)USD 19 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decision to close a previously impaired UK site; charges cover severance, pension, and site closure costs. Severance reserve balance of $5M and site closure reserve of $8M at 2008-06-30. No employee count or announcement date disclosed; date shown is period end.
2008-06-30divestiture_reductioncompleted2008-03-312008-03-31Netherlands; United KingdomPerformance Polymersother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First quarter 2008 sale of European PET polymers/PTA facilities for approximately $340 million; no headcount disclosed. Date shown reflects first quarter 2008 completion.
2008-06-30restructuringin_progressUnited KingdomPerformance Chemicals and IntermediatesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q2 2008 charges primarily for severance, pension charges, and site closure costs from decision to close previously impaired site.
2008-06-30restructuringin_progressSouth CarolinaPerformance PolymersUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q2 2008 charges related to restructuring at South Carolina facility using IntegRex technology.
2008-06-30restructuringin_progressUnited KingdomPerformance Chemicals and IntermediatesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges primarily for severance, pension charges and site closure costs resulting from the decision to close a previously impaired site. Employee count not disclosed.
2008-06-30restructuringin_progressSouth CarolinaPerformance PolymersUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Asset impairments and restructuring charges related to restructuring at the South Carolina facility using IntegRex technology. Employee count not disclosed.
2008-03-31plant_closurein_progressUnited KingdomPerformance Chemicals and Intermediates (PCI)USD 17 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decision to close a previously impaired UK site; charge primarily for severance and pension costs. No employee count disclosed.
2008-03-31divestiture_reductioncompleted2008-03-31Netherlands; United KingdomPerformance Polymersother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of European PET polymers/PTA facilities completed in Q1 2008 for approximately $340 million. No headcount impact disclosed.
2008-03-31restructuringin_progress2008-01-01United KingdomPerformance Chemicals and IntermediatesUSD 17 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charges primarily for severance and pension costs from decision to close a previously impaired site. Employee count not disclosed.
2008-03-31restructuringin_progressUnited KingdomPerformance Chemicals and IntermediatesUSD 17 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges primarily for severance and pension costs resulting from the decision to close a previously impaired site. Employee count not disclosed.
2008-03-31restructuringin_progressSouth CarolinaPerformance PolymersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Asset impairments and restructuring charges related to restructuring at the South Carolina facility using IntegRex technology. Employee count not disclosed.
2007-12-31divestiture_reductioncompleted2007-09-302007-11-30Cosoleacaque, Mexico and Zarate, ArgentinaPerformance PolymersUSD 115 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Sale completed November 30, 2007 for net proceeds of ~$160 million plus earn-out provision. ~$115 million of asset impairments and restructuring charges recorded in 2007, primarily fixed asset impairments; facilities were classified as held for sale as of September 30, 2007 (announcement date is quarter-end approximation). Not treated as discontinued operations. Employee headcount not disclosed.
2007-12-31divestiture_reductioncompleted2007-06-30San Roque, SpainPerformance PolymersUSD 15 (millions)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Completed in second quarter 2007 (quarter-end shown); net proceeds ~$43 million. $15 million of asset impairments and restructuring charges (net of tax) reported in discontinued operations, plus an $11 million net-of-tax loss on disposal. Site closure costs of $4 million net of tax also recognized. The 2006 severance accrual for the site was reversed because the purchaser hired the affected employees. Headcount not disclosed.
2007-12-31divestiture_reductionannounced2007-12-312008-03-31Rotterdam, the Netherlands and Workington, United KingdomPerformance Polymers (PET polymers and PTA)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Definitive agreements entered into in fourth quarter 2007 for anticipated cash proceeds of ~$330 million, subject to working capital adjustments; expected to close in first quarter 2008. Assets and liabilities reclassified as held for sale at December 31, 2007; results presented as discontinued operations. Dates are quarter-end approximations. Headcount not disclosed.
2007-12-31plant_closurein_progress2006-12-31Longview, TexasPerformance Chemicals and Intermediates (PCI)USD 19 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Staged phase-out of three older cracking units; strategic decision made in fourth quarter 2006 (announcement date is quarter-end approximation). First unit shut down in fourth quarter 2007; timing for remaining two units depends on market conditions, with continued accelerated depreciation expected over the following twelve months. Associated figure is 2007 accelerated depreciation in the PCI segment; headcount not disclosed.
2007-12-31plant_closurein_progress2006-12-312008-06-30Columbia, South CarolinaPerformance Polymers (partial conversion to Specialty Plastics production)USD 29 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Planned shutdown of higher-cost PET capacity: 100,000 metric tons shut down during 2007; another 300,000 metric tons expected to be shut down by mid-2008, some converted to SP segment production. Associated figure is 2007 accelerated depreciation ($29 million in Performance Polymers; an additional $1 million in SP). Company expects to cut annual site costs by more than $30 million. Decision made in fourth quarter 2006 (announcement date is quarter-end approximation). Headcount not disclosed.
2007-12-31restructuringin_progress252008-12-31Multiple locations (worldwide)All segmentsUSD -9 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Aggregate fiscal-year activity rather than a single discrete program: approximately 25 employee separations were accrued for during 2007, of which ~10 were not complete at year-end. Net severance charge of $(9) million reflects reversals, including reversal of the fourth quarter 2006 San Roque, Spain severance accrual; ~$18 million of severance was paid in cash during 2007. Majority of remaining severance and site closure reserves expected to be applied within one year (completion date approximate). Roughly 40 separations accrued in 2006 were also still incomplete at year-end 2007.
2007-12-31restructuringin_progress25United StatesMultiple segmentsrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 25 employee separations accrued during 2007; about 10 were not complete at year-end. Net 2007 severance provision was a reversal of $9 million, reflecting adjustment of the fourth quarter 2006 severance accrual (including reversal tied to the San Roque, Spain site, where employees were hired by the purchaser).
2007-12-31divestiture_reductioncompleted2007-11-30Mexico and ArgentinaPerformance PolymersUSD 115 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of PET polymers production facilities in Cosoleacaque, Mexico and Zarate, Argentina for net proceeds of approximately $160 million; $115 million of asset impairments and restructuring charges recorded in 2007. Headcount not disclosed; results not presented as discontinued operations.
2007-12-31divestiture_reductioncompleted2007-06-30SpainPerformance PolymersUSD 15 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of San Roque, Spain PET manufacturing facility completed in second quarter 2007; net proceeds approximately $42-43 million. Asset impairments and restructuring charges of $15 million net of tax reported in discontinued operations. Completion date approximated to quarter-end; headcount not disclosed.
2007-12-31plant_closurein_progress2006-12-31United StatesPCI (Longview, Texas)USD 19 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Staged phase-out of three older cracking units at Longview, Texas; first unit shut down in fourth quarter 2007. Charge shown is 2007 accelerated depreciation in the PCI segment; shutdown timing for remaining two units depends on market conditions. Announcement date reflects the fourth quarter 2006 strategic decision. Headcount not disclosed.
2007-12-31restructuringcompleted2006-12-312007-12-31United StatesPerformance Polymers and SP (Columbia, South Carolina)USD 29 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Shutdown of approximately 100,000 metric tons of higher-cost PET assets during 2007 (some converted to SP segment production), part of a decision made in fourth quarter 2006; $29 million accelerated depreciation in Performance Polymers plus $1 million in SP for 2007. Headcount not disclosed.
2007-12-31restructuringcompleted252007-01-012007-12-31GlobalVariousUSD 9 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Company accrued for approximately 25 employee separations during 2007. As of year-end, approximately 10 were not complete.
2007-12-31restructuringcompleted252007-01-012007-12-31GlobalMultiple SegmentsUSD 9 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Accrued for approximately 25 employee separations during 2007. As of year-end, approximately 10 separations were not complete. Charge represents net severance provision.
2007-12-31divestiture_reductioncompleted2007-11-302007-11-30Mexico, ArgentinaPerformance PolymersUSD 115 (millions)discontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of PET polymers production facilities in Mexico and Argentina. Employee count not explicitly disclosed for this specific divestiture, though total discontinued ops headcount is approx 300.
2007-12-31divestiture_reductioncompleted2007-06-302007-06-30SpainPerformance Polymersdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of PET manufacturing facility in Spain. Employee count not explicitly disclosed.
2007-09-30restructuringin_progress2007-07-01Mexico and ArgentinaPerformance PolymersUSD 117 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Impairment charge to adjust asset values to expected sales price less cost to sell for PET facilities held for sale. Employee count not disclosed.
2007-09-30divestiture_reductioncompleted2007-04-302007-04-30SpainPerformance PolymersUSD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of San Roque, Spain PET manufacturing facility. Includes impairment and site closure costs. Employee count not disclosed.
2007-09-30restructuringin_progress2006-10-01United StatesVariousrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Adjustment to severance accrual recorded in Q4 2006 resulted in a reversal. Specific employee counts for this reversal are not disclosed.
2007-09-30restructuringin_progress2007-07-01Mexico, ArgentinaPerformance PolymersUSD 117 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Impairment charge to adjust asset values to expected sales price less cost to sell for PET facilities held for sale. Employee count not disclosed.
2007-09-30restructuringcompleted2007-04-012007-06-30SpainPerformance PolymersUSD 21 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Sale of San Roque, Spain PET manufacturing facility completed in Q2 2007. Employee count not disclosed.
2007-09-30restructuringin_progress2006-10-01United StatesAll SegmentsUSD -7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reversal of severance accrual recorded in Q4 2006. Employee count not disclosed.
2007-06-30divestiture_reductioncompleted2007-04-302007-04-30SpainPerformance PolymersUSD 21 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of the San Roque, Spain PET manufacturing facility for net proceeds of about $43 million; first six months 2007 impairment and site closure costs of $21 million recorded. No employee count disclosed; the related CHDM severance accrual was reversed because the purchaser employed those workers.
2007-06-30restructuringin_progressUnited States; SpainPerformance Polymers; Specialty Plastics; Performance Chemicals and IntermediatesUSD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First six months 2007 provision/adjustments of $23 million against severance and site closure reserves (reserve balance $36 million at 2007-06-30 after $13 million of cash reductions); includes a $5 million severance accrual reversal for the CHDM facility shutdown. No employee counts disclosed; a majority of remaining severance and site closure costs expected to be applied within one year.
2007-06-30plant_closureannounced2007-07-27United StatesPerformance PolymersMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company stated it is rationalizing 350 thousand metric tons of existing North American PET capacity and considering strategic options for underperforming non-U.S. PET facilities, which may result in further impairment and restructuring charges. No headcount impact quantified.
2007-06-30restructuringcompletedSpainPerformance PolymersUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Reversal of $5 million severance accrual related to Q4 2006 shutdown of CHDM facility; employees transferred to purchaser of San Roque PET facility.
2007-06-30plant_closurecompletedSpainPerformance PolymersUSD 22 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Impairment of assets of San Roque, Spain PET manufacturing facility sold in Q2 2007.
2007-06-30restructuringcompletedSpainPerformance PolymersUSD 22 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Impairment of assets of the San Roque, Spain PET manufacturing facility sold in Q2 2007. Employee count not disclosed.
2007-06-30restructuringcompletedSpainSpecialty PlasticsUSD -5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reversal of $5 million severance accrual related to CHDM facility shutdown; employees transferred to purchaser of San Roque PET facility.
2007-06-30otherin_progressArgentinaPerformance PolymersMD&A
f5-10q / Qwen3.6-27B-Q8_0		Ongoing labor disruption in Argentina; minimal impact in Q2 2007, potential larger impact in remainder of 2007.
2007-03-31plant_closurein_progress2007-03-312007-06-30San Roque, SpainPerformance Polymers — PET polymers / polyester resinsUSD 21 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell Eastman Chemical Iberia S.A. PET assets; includes impairment and site closure costs of $21M. No employee count disclosed. Sale expected to close in Q2 2007.
2007-03-31divestiture_reductioncompleted2007-01-012007-03-31San Roque, SpainPerformance Polymers — adjacent CHDM manufacturing facilityrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Reversal of $5M severance accrual from Q4 2006 CHDM facility shutdown; severance liability assumed by buyer of San Roque PET facility. No employee count disclosed.
2007-03-31restructuringin_progress2007-03-31SpainPerformance PolymersUSD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charge relates to impairment of assets of the San Roque, Spain PET manufacturing facility held for sale. Includes reversal of $5 million severance accrual assumed by buyer.
2007-03-31plant_closurecompleted2006-10-01United StatesPerformance Chemicals and Intermediatesrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Shutdown of cyclohexane dimethanol (CHDM) manufacturing facility in Q4 2006. Q1 2007 includes $5 million reversal of severance accrual as liability was assumed by buyer of related PET facility.
2007-03-31restructuringin_progressSpainPerformance PolymersUSD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges relate primarily to impairment of San Roque PET manufacturing facility assets held for sale, partially offset by reversal of $5M severance accrual assumed by buyer.
2007-03-31restructuringin_progressUnited StatesPerformance PolymersUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Accelerated depreciation related to polymer assets in Columbia, South Carolina.
2007-03-31restructuringin_progressUnited StatesPerformance Chemicals and IntermediatesUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Accelerated depreciation related to cracking units at Longview, Texas facility.
2006-12-31voluntary_separationin_progress20062007CASPI (Coatings, Adhesives, Specialty Polymers, and Inks)USD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		2006 severance tied to a voluntary reduction in force per MD&A. Company-wide actual and probable 2006 separations were roughly 400; none of the accrued separations were completed at year-end, with most costs expected to be applied within one year.
2006-12-31voluntary_separationin_progress20062007FibersUSD 2 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		MD&A attributes the charge primarily to severance from a voluntary reduction in force; part of company-wide 2006 separations of approximately 400 employees, none completed at year-end.
2006-12-31voluntary_separationin_progress20062007PCI (Performance Chemicals and Intermediates)USD 6 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		PCI's total 2006 charges of $20 million also included $10 million impairments largely tied to the Batesville divestiture and $4 million site closure costs. Part of company-wide 2006 separations of approximately 400; none completed at year-end.
2006-12-31reduction_in_forcein_progress20062007United States and SpainPerformance PolymersUSD 16 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Severance related to a reduction in force in the U.S. and Spain (Q4 charge of $33 million covered estimated severance for company-wide work force reductions). Part of approximately 400 company-wide 2006 separations; none completed at year-end. PP's $46 million total 2006 charges also included $30 million asset impairments (Kingsport R&D pilot plant, San Roque CHDM).
2006-12-31reduction_in_forcein_progress20062007SP (Specialty Plastics)USD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Nature of SP severance not separately characterized; SP's $16 million total 2006 charges also included $12 million of fixed asset impairments from the San Roque CHDM shutdown. Part of company-wide 2006 separations of approximately 400; none completed at year-end.
2006-12-31plant_closurecompleted2006San Roque, SpainSP and Performance Polymers segments — CHDM intermediate productionUSD 20 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Decision made in Q4 2006 to discontinue CHDM production at San Roque to gain efficiencies at other facilities; charge is a non-cash asset impairment. Facility sale agreed in Q1 2007 (see separate subsequent-event action).
2006-12-31plant_closurecompleted2006Kingsport, Tennessee, United StatesPerformance Polymers — research and development pilot plantUSD 22 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Shutdown decision made in Q4 2006; charge is a non-cash asset impairment primarily related to the R&D pilot plant shutdown. No headcount disclosed.
2006-12-31divestiture_reductioncompleted20062006-10-31Batesville, Arkansas, United StatesPCI — Batesville manufacturing facility, related assets, and specialty organic chemicals product linesUSD 7 (millions)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Sold October 31, 2006 for net proceeds of about $74 million plus a biodiesel earn-out; $7 million net loss recorded. An $11 million impairment was recorded in Q3 2006 to write the held-for-sale asset group down to the contracted price. Divested lines had 2006 sales of $111 million. Headcount not disclosed.
2006-12-31divestiture_reductioncompleted20062006-11-30Longview, Texas, United States (plus ethylene pipeline)Performance Polymers (polyethylene) and CASPI (Epolene polymers)USD 75 (millions)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Sold November 30, 2006; value shown is the $75 million gain on sale (net proceeds about $235 million). Divested lines had 2006 sales of $635 million (Performance Polymers) and $65 million (CASPI). Headcount not disclosed.
2006-12-31plant_closureannounced2006Longview, Texas and Columbia, South Carolina, United StatesPCI and Performance Polymers (older cracking units; higher-cost PET polymer assets); accelerated depreciation also in SPUSD 10 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Value is 2006 accelerated depreciation from previously disclosed restructuring decisions ($7M Performance Polymers, $2M PCI, $1M SP); approximately $50 million of accelerated depreciation expected in 2007. Staged phase-out of older cracking units to begin in 2007, timing dependent on market conditions; no headcount disclosed.
2006-12-31divestiture_reductionannounced2007San Roque, SpainPerformance Polymers — PET manufacturing facilityUSD 10 (millions)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Agreement to sell entered in Q1 2007; charge shown is the ceiling — restructuring charges not expected to exceed $10 million. Deal affects about $40 million of fixed assets and could also trigger non-cash impairment charges in Q1 2007. Follows the Q4 2006 CHDM production shutdown at the site.
2006-12-31voluntary_separationin_progress400CASPI, Fibers, PCI, Performance Polymers, and SP segmentsUSD 32 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 400 actual and probable separations during 2006; none completed as of year-end. Severance charges of $32M split CASPI $4M, Fibers $2M, PCI $6M, Performance Polymers $16M, SP $4M. Some PCI severance may relate to the Batesville divestiture.
2006-12-31divestiture_reductioncompleted2006-10-31United States — Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 7 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Batesville facility and specialty organic chemicals product lines for ~$74M net proceeds; $7M loss recorded. Related PCI asset impairment and restructuring charges of $20M also recorded in 2006. Headcount not disclosed.
2006-12-31divestiture_reductioncompleted2006-11-30United States — Longview, TexasPerformance Polymers and CASPI segmentsdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of polyethylene and Epolene polymer businesses plus ethylene pipeline for ~$235M net proceeds; $75M gain recorded in other operating income. Headcount not disclosed.
2006-12-31plant_closurecompleted2006-12-31United States — Kingsport, TennesseePerformance Polymers segmentUSD 22 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Shutdown of a research and development pilot plant; decision made in fourth quarter 2006. Asset impairment of ~$22M. Headcount not disclosed.
2006-12-31plant_closurecompleted2006-12-31Spain — San RoquePerformance Polymers and Specialty Plastics (SP) segmentsUSD 20 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of cyclohexane dimethanol (CHDM) manufacturing assets in San Roque, Spain to gain operational efficiencies elsewhere; ~$20M impairment recorded in fourth quarter 2006. Headcount not disclosed.
2006-12-31divestiture_reductionannouncedSpain — San RoquePerformance Polymers segmentUSD 10 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell the San Roque, Spain manufacturing facility entered into in first quarter 2007 (exact date not disclosed). Impacts ~$40M of fixed assets; restructuring charges not expected to exceed $10M.
2006-12-31plant_closureannouncedUnited States — Longview, TexasPerformance Chemicals and Intermediates (PCI) segmentMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Staged phase-out of older cracking units expected to begin in 2007, timing dependent on market conditions; associated accelerated depreciation of ~$50M in 2007. Headcount not disclosed.
2006-12-31restructuringannounced2008-06-30United StatesPerformance Polymers segment — PET polymersMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Rationalization of 350 thousand metric tons of existing North American PET capacity targeted for completion by mid-2008, alongside startup of the IntegRex facility. Headcount not disclosed.
2006-12-31restructuringcompleted4002006-01-012006-12-31GlobalMultiple Segments (CASPI, Fibers, PCI, Performance Polymers, SP)USD 32 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Actual and probable separations totaled approximately 400 employees during 2006. Includes voluntary reduction in force and severance charges across segments.
2006-12-31divestiture_reductioncompleted2006-11-302006-12-31United StatesPerformance Polymers, CASPIdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of PE and Epolene polymer businesses and related assets located at Longview, Texas site and ethylene pipeline. Employee count not explicitly disclosed.
2006-12-31divestiture_reductioncompleted2006-10-312006-12-31United StatesPCIdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of Batesville, Arkansas manufacturing facility and related assets and specialty organic chemicals product lines. Employee count not explicitly disclosed.
2006-12-31restructuringcompleted4002006-01-012006-12-31WorldwideMultiple Segments (CASPI, Fibers, PCI, Performance Polymers, SP)USD 32 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Actual and probable separations totaled approximately 400 employees during 2006. Associated severance charges were $32 million. As of year-end, no separations accrued for were completed.
2006-09-30divestiture_reductionin_progress2006-07-312006-12-31United States — Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 11 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell Batesville facility and specialty organic chemicals product lines; $11M impairment to adjust book value to contracted sales price. No employee count disclosed; severance reserve balance was $2M at 2006-09-30.
2006-09-30divestiture_reductionannounced2006-10-312006-12-31United States — Longview, TexasPerformance Polymers and CASPI segments (polyethylene, Epolene polymer businesses, ethylene pipeline)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		October 2006 definitive agreement to sell polyethylene and Epolene businesses for $255M cash at closing; purchase price is not a charge. No employee count disclosed.
2006-09-30plant_closureannounced2006-10-312006-12-31Spain — San RoqueSpecialty Plastics (SP) — CHDM modified polymers productionUSD 25 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		October 2006 decision to cease CHDM production at San Roque for operational efficiencies; approximately $25M of asset impairment and restructuring charges expected in Q4 2006. No employee count disclosed.
2006-09-30restructuringin_progress2006-07-01United StatesPerformance Chemicals and Intermediates (PCI)USD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2006 impairment charge related to Batesville, Arkansas facility classified as held for sale. Employee count not disclosed.
2006-09-30restructuringannounced2006-10-012006-12-31SpainSpecialty Plastics (SP)USD 25 (millions)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Decision to cease production of CHDM in San Roque, Spain. Expected Q4 2006 charges of approx $25M. Employee count not disclosed.
2006-09-30restructuringin_progress902005-01-01ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges recognized in first nine months 2005 related to severance of approximately 90 employees at Batesville, Arkansas facility. Included in YTD 2006 reserve roll-forward.
2006-09-30restructuringin_progress2006-09-302006-12-31ArkansasPerformance Chemicals and Intermediates (PCI)USD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Impairment charge to reduce recorded book value of assets to contracted sales price for Batesville facility divestiture. Employee count not disclosed.
2006-09-30restructuringin_progress2006-09-302006-12-31TexasPerformance Polymers; Coatings, Adhesives, Specialty Polymers and Inks (CASPI)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Definitive agreement for sale of polyethylene and Epolene polymer businesses and ethylene pipeline at Longview, Texas site. Expected completion in Q4 2006. No specific employee count or charge disclosed in this filing.
2006-06-30divestiture_reductionannounced2006-07-242006-12-31United States (Batesville, Arkansas)PCI segment — Batesville manufacturing facilitysubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell Arkansas-based wholly owned subsidiary including Batesville facility for $75 million; expected to close Q4 2006. No headcount disclosed.
2006-06-30restructuringin_progressUnited StatesPreviously closed manufacturing facilitiesUSD 10 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First six months 2006 charges of $10 million relating primarily to previously closed manufacturing facilities; no employee counts disclosed. Reserve balance at June 30, 2006 was $11 million.
2006-06-30restructuringin_progressUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Second quarter 2006 charges of $3 million relating primarily to previously closed manufacturing facilities. Employee count not disclosed.
2006-06-30restructuringin_progressUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		First six months 2006 charges of $10 million relating primarily to previously closed manufacturing facilities. Employee count not disclosed.
2006-06-30divestiture_reductionannounced2006-07-242006-12-31ArkansasPerformance Chemicals and Intermediatessubsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Agreement to sell Arkansas-based subsidiary including Batesville manufacturing facility for $75 million. Expected to close in fourth quarter 2006. Employee count not disclosed.
2006-06-30restructuringin_progressUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Q2 2006 charges of $3 million relate primarily to previously closed manufacturing facilities. Employee count not disclosed.
2006-06-30restructuringin_progressUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		YTD 2006 charges of $10 million relate primarily to previously closed manufacturing facilities. Employee count not disclosed.
2006-06-30otherannounced2006-07-242006-12-31ArkansasPerformance Chemicals and Intermediatessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced sale of Batesville, Arkansas manufacturing facility for $75 million. Expected to close in Q4 2006. Employee count not disclosed.
2006-03-31divestiture_reductionin_progressCASPIUSD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2006 charges of $7 million related primarily to divestiture of a previously closed manufacturing facility; no employee count disclosed. CASPI segment carried the full $7 million charge.
2006-03-31plant_closurein_progressUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure and other restructuring reserve: $1 million provision in Q1 2006 with $1 million cash use; reserve balance $7 million at both 2006-01-01 and 2006-03-31. No employee count disclosed.
2006-03-31restructuringcompleted90Batesville, ArkansasPerformance Chemicals and IntermediatesUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges recognized in Q1 2005 for expected separation of approximately 90 employees to achieve competitive cost structure.
2006-03-31restructuringin_progress2006-03-31USD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charges relate primarily to the divestiture of a previously closed manufacturing facility. No specific employee count disclosed for Q1 2006 activity.
2005-12-31restructuringcompleted20042005-04GlobalDeveloping Businesses (DB) segment — Cendian Corporation logistics operationsUSD 14 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Decision to reintegrate the logistics function was made in 2004 (only the year is disclosed); Cendian operations were discontinued during 2005 and services fully integrated back into Eastman by April 2005. FY2005 shutdown charge of $14M; total DB segment 2005 charges were $18M including $4M of asset impairments. No employee count disclosed for this action.
2005-12-31reduction_in_forcecompleted902005-12-31Batesville, Arkansas, United StatesPCI segment — performance chemicals product linesUSD 3 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Approximately 90 involuntary separations; substantially all separations accrued for were completed by fiscal year-end. Timing within 2005 not disclosed; follows the 2004 decision to rationalize certain performance chemicals assets due to foreign competition.
2005-12-31plant_closurein_progressCASPI segmentUSD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		FY2005 site closure costs relate to manufacturing facility closures announced in prior years; specific facilities not identified. Current-year charge only; site closure reserve of $7M remained at December 31, 2005.
2005-12-31restructuringannounced2006-03-062006-04-01Corporate — Eastman and Voridian divisions replaced by Chemicals and Fibers Group and Polyesters GroupItem_1_Business
f5-10k / GLM-5.3-flash-HTML		Organizational realignment with related senior management assignments, effective April 1, 2006; disclosed as a subsequent event relative to the fiscal year-end. No workforce reduction, headcount impact, or associated charge disclosed.
2005-12-31divestiture_reductioncompleted2006-02Developing Businesses (DB) segment — Centrus food safety diagnostics businessItem_1_Business
f5-10k / GLM-5.3-flash-HTML		Sale completed in February 2006, subsequent to the fiscal 2005 year-end; headcount impact and transaction terms not disclosed.
2005-12-31restructuringcompleted2005-04-30GlobalDeveloping Businesses (logistics subsidiary Cendian Corporation)USD 14 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cendian operations discontinued during 2005 with logistics functions fully reintegrated into Eastman in April 2005; affected-employee count not disclosed.
2005-12-31reduction_in_forcecompleted902005-12-31United States (Batesville, Arkansas)ManufacturingUSD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Separation of approximately 90 employees; substantially all accrued separations completed by year-end 2005.
2005-12-31plant_closurecompleted2005-12-31Not specifiedPreviously announced manufacturing facility closuresUSD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Site closure costs recorded in 2005 for previously announced closures; no employee count disclosed. Related 2005 charges also included $8M fixed asset impairments at PCI sites outside the U.S. and $4M DB asset impairments, with no headcount disclosed.
2005-12-31divestiture_reductioncompleted2006-02Not specifiedDeveloping Businesses (Centrus food safety diagnostics)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Centrus completed February 2006, after fiscal year-end; headcount removed not disclosed.
2005-12-31restructuringcompleted90United StatesPerformance Chemicals and Intermediates (PCI)USD 3 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to the separation of approximately 90 employees at the Batesville, Arkansas manufacturing facility.
2005-12-31plant_closurecompletedUnited StatesDeveloping Businesses (DB)USD 14 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges related to the shutdown of Cendian Corporation, the Company's logistics subsidiary. Logistics functions were reintegrated into Eastman.
2005-12-31restructuringcompletedVariousVariousUSD 4 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs related to previously announced closures of certain manufacturing facilities.
2005-12-31restructuringcompleted902005-01-012005-12-31Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 3 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Actual and probable involuntary separations totaled approximately 90 employees during 2005. Substantially all separations accrued for were completed by year-end.
2005-12-31plant_closurecompleted2005-01-012005-12-31United StatesDeveloping Businesses (DB)USD 14 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Shutdown of Cendian Corporation logistics subsidiary. Employee count not explicitly disclosed for this specific action in the footnote, though severance charges were recognized in prior years.
2005-09-30restructuringcompleted902005-09-30United States — Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges for approximately 90 employees at the Batesville manufacturing facility; all separations completed by end of Q3 2005.
2005-09-30plant_closurein_progressUnited StatesDeveloping Businesses (DB) — Cendian Corporation logistics subsidiaryrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Shutdown of Cendian logistics subsidiary; headcount impact not separately quantified. Q3 2005 DB segment restructuring charges of $3 million related to Cendian.
2005-09-30restructuringcompleted90Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges for approximately 90 employees at Batesville facility. All separations completed by end of Q3 2005.
2005-09-30restructuringin_progressVariousCendian Corporation (Logistics)USD 19 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Shutdown of Cendian logistics subsidiary. Total YTD charges $23M, $4M attributed to Batesville severance above. Remaining $19M relates to Cendian shutdown and other facility closures.
2005-09-30restructuringcompleted90Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges recognized in the first nine months 2005. All separations identified and charged have been completed as of the end of the third quarter 2005.
2005-09-30restructuringin_progress2006-09-30GlobalDeveloping Businesses (Cendian)USD 19 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Total pre-tax restructuring charges of $23 million for the first nine months 2005, primarily related to the shutdown of Cendian Corporation. Includes $4 million in severance (see above) and $19 million in other restructuring/site closure costs. Remaining costs expected to be applied within one year.
2005-06-30plant_closurein_progressUnited StatesDeveloping BusinessesUSD 9 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Shutdown of Cendian Corporation; $9M restructuring charge in Q2 2005 and $13M in first six months 2005 for the DB segment. Logistics functions reintegrated into the Company.
2005-06-30plant_closurecompletedUnited KingdomSpecialty PlasticsUSD 40 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of copolyester manufacturing facility in Hartlepool, UK; $40M asset impairment in first six months 2004. Carrying value written down to fair value.
2005-06-30voluntary_separationcompleted2004-04-01United StatesCompany-wideUSD 13 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Voluntary separation program announced April 2004; $13M severance charge in Q2 2004. Approximately 90 employee separations identified and all completed by end of Q2 2005.
2005-06-30restructuringin_progressUnited StatesPerformance Chemicals and IntermediatesUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance charges at Batesville, Arkansas manufacturing facility in first six months 2005.
2005-06-30restructuringcompletedUnited KingdomMultiple (Hartlepool, Waterford, Bury)USD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs in Q2 2004 related to Hartlepool, Waterford, and Bury manufacturing facilities.
2005-06-30restructuringin_progressGlobalCendian Corporation and other manufacturing facilitiesUSD 10 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Pre-tax restructuring charges of $10 million recognized in Q2 2005 related to shutdown of Cendian Corporation and closures of other previously announced manufacturing facilities.
2005-06-30restructuringin_progressGlobalCendian Corporation and other manufacturing facilitiesUSD 19 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Pre-tax asset impairments and restructuring charges totaled $19 million for the first six months of 2005, including $16 million in cash restructuring charges.
2005-06-30restructuringcompleted90GlobalVariousrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		As of end of Q2 2005, out of approximately 90 employee separations identified and for which charges were recorded, all have been completed.
2005-06-30restructuringcompleted90USD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Approximately 90 employee separations identified and charged; all completed by end of Q2 2005. Includes shutdown of Cendian Corporation and closures of other manufacturing facilities.
2005-03-31restructuringin_progress902006-03-31United States (Batesville, Arkansas)Performance Chemicals and Intermediates (PCI) segment — Batesville, Arkansas manufacturing facilityUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 90 separations to achieve a more competitive cost structure; none completed as of 2005-03-31, all expected within twelve months. Decision made during first quarter 2005; announcement date not stated.
2005-03-31restructuringin_progressUnited StatesDeveloping Businesses (DB) segment — Cendian Corporation logistics activitiesUSD 4 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring and reintegration of Cendian logistics activities; charge covers restructuring and fixed asset impairments. No employee count disclosed; further restructuring costs may be incurred as Cendian's external logistics shutdown completes.
2005-03-31plant_closurein_progressNot specifiedManufacturing facilities previously announced for closureUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately $1 million of site closure costs recognized in first quarter 2005 related to previously announced facility closures; no employee counts or facility names disclosed in this filing.
2005-03-31restructuringin_progress902005-03-312006-03-31Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges for approximately 90 employees to achieve competitive cost structure. None completed as of quarter end; all expected within 12 months.
2005-03-31restructuringin_progress2005-03-31Developing Businesses (DB)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges and fixed asset impairments resulting from decision to restructure and reintegrate Cendian Corporation's logistics activities.
2005-03-31plant_closurein_progress2005-03-31USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure costs related to previously announced closures of certain manufacturing facilities.
2005-03-31restructuringin_progress902005-03-312006-03-31Batesville, ArkansasPerformance Chemicals and Intermediates (PCI)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Severance charges related to expected separation of approximately 90 employees to achieve competitive cost structure. All separations expected within next twelve months.
2005-03-31restructuringin_progress2005-03-31Developing Businesses (DB)USD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges and fixed asset impairments resulting from decision to restructure and reintegrate Cendian Corporation's logistics activities.
2005-03-31restructuringin_progress2005-03-31USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Site closure costs related to previously announced closures of certain manufacturing facilities.
2004-12-31restructuringcompleted1,2002004-12-31GlobalCASPI, PCI, SP, Polymers, Developing BusinessesUSD 53 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Consolidated full-year 2004 actual and probable involuntary separations; substantially all accrued separations completed by year-end. Total 2004 severance provision was $53M (segment severance: CASPI $12M, PCI $10M, SP $10M, Polymers $13M, DB $8M) plus $13M site closure costs. Includes the employee separation program announced April 2004 ($43M of severance across segments) and the Hartlepool closure.
2004-12-31plant_closurecompleted2004-03-31United KingdomSpecialty Plastics (SP) segment — Hartlepool copolyester facilityUSD 41 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Decision made in first quarter 2004 to close the Hartlepool copolyester site and consolidate production elsewhere; $41M fixed asset impairment plus $5M severance (severance is included in the consolidated $53M above, so do not add). Employee count not separately disclosed.
2004-12-31divestiture_reductioncompleted2004-07-312004-07-31GlobalCASPI segment — acrylate ester monomers, composites, inks and graphic arts raw materials, liquid resins, powder resins, textile chemicalsdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale completed July 31, 2004 for net proceeds of approximately $165M including a $50M note receivable; headcount transferred with the businesses is not disclosed. Related $62M impairment of assets held for sale recorded in Q2 2004.
2004-12-31restructuringin_progress2004-10-012005-03-31United StatesDeveloping Businesses segment — Cendian Corporation logistics subsidiaryUSD 9 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth quarter 2004 decision to stop pursuing new customers and reintegrate Cendian's logistics activities into Eastman; $9M asset impairment plus $9M of severance and site closure charges recorded in Q4. Reintegration expected to be completed by the end of first quarter 2005. Announcement date approximated to the quarter of disclosure.
2004-12-31divestiture_reductioncompleted2004-12-31GlobalSpecialty Plastics (SP) segment — Eastar Bio copolyester businessItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Eastman sold its Eastar Bio copolyester business and technology platform to Novamont S.p.A. during 2004; headcount transferred not disclosed.
2004-12-31divestiture_reductioncompleted2004-12-31United StatesDeveloping Businesses segment — Ariel Research CorporationMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Ariel Research Corporation completed in fourth quarter 2004 with a $7M gain; headcount transferred not disclosed.
2004-12-31restructuringannounced20%GlobalCompany-wideMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		MD&A states the Company has taken initiatives to improve 2005 margins including a labor force reduction of approximately 20 percent; absolute headcount, timing and charge not disclosed. May overlap with the 1,200 separations reported in the restructuring footnote — do not sum without confirmation.
2004-12-31restructuringcompleted1,2002004-04-012004-12-31GlobalMultiple segments (CASPI, PCI, SP, Polymers, DB)USD 43 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Actual and probable involuntary separations totaled approximately 1,200 employees during 2004. Substantially all separations accrued for were completed by year-end. Includes employee separation programs announced in April 2004.
2004-12-31plant_closurecompleted2004-01-012004-12-31United KingdomSpecialty Plastics (SP)USD 41 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of copolyester manufacturing facility in Hartlepool, England. Impairment charges of approximately $41 million and severance charges of $5 million recognized in Q1 2004.
2004-12-31divestiture_reductioncompleted2004-07-312004-07-31GlobalCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 62 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of certain businesses, product lines, and related assets within the CASPI segment completed July 31, 2004. Asset impairment charges of $62 million recognized in Q2 2004.
2004-12-31restructuringcompleted1,2002004-04-012004-12-31WorldwideMultiple segments (CASPI, PCI, SP, Polymers, DB)USD 53 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Actual and probable involuntary separations totaled approximately 1,200 employees during 2004. Substantially all separations accrued for were completed by year-end. Includes ongoing cost reduction efforts and employee separation programs announced in April 2004.
2004-12-31plant_closurecompleted2004-01-012004-12-31United KingdomSpecialty Plastics (SP)USD 5 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Closure of copolyester manufacturing facility in Hartlepool, United Kingdom. Associated with $41 million in fixed asset impairments and $5 million in severance charges.
2004-12-31restructuringcompleted2004-01-012004-12-31WorldwideDeveloping Businesses (DB)USD 8 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Restructuring of Cendian Corporation, the Company's logistics subsidiary, resulting in reintegration of logistics activities into Eastman.
2004-09-30restructuringin_progress1,200Company-widerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Cumulative count of actual and probable employee separations identified and charged during 2003 and 2004; approximately 1,150 were completed as of 2004-09-30. Overlaps with the segment-level severance records below, which cover 2004 charges only.
2004-09-30plant_closurecompleted2004-032004-03United KingdomSpecialty Plastics segment — copolyester manufacturing facility, HartlepoolUSD 5 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closed in March 2004 to consolidate production globally; a $40 million asset impairment and a $2 million curtailment charge were also recorded. Severance shown is the nine-month 2004 SP segment amount.
2004-09-30restructuringin_progress2004-04CASPI segmentUSD 11 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2004 severance charge combining the voluntary termination program announced April 2004 and ongoing cost reduction efforts; employee counts not disclosed by segment.
2004-09-30restructuringin_progress2004-04Performance Chemicals and Intermediates (PCI) segmentUSD 10 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2004 severance charge combining the April 2004 voluntary termination program and ongoing cost reduction efforts; employee counts not disclosed by segment.
2004-09-30restructuringin_progress2004-04Specialty Plastics (SP) segmentUSD 5 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2004 severance charge for the April 2004 separation program and ongoing cost reduction, excluding the separate Hartlepool closure severance; employee counts not disclosed.
2004-09-30restructuringin_progress2004-04Polymers segment (Voridian Division)USD 13 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2004 severance charge combining the April 2004 voluntary termination program and ongoing cost reduction efforts; employee counts not disclosed by segment.
2004-09-30restructuringin_progress2004-04Developing Businesses segmentUSD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2004 severance charge for the April 2004 separation program and ongoing cost reduction; employee counts not disclosed by segment.
2004-09-30plant_closurein_progressCASPI segment — previously announced manufacturing plant closuresUSD 5 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs for the nine months ended 2004-09-30 ($2 million recognized in Q3 2004); MD&A references closure of eleven manufacturing plants in total. Announcement dates and affected-employee counts not disclosed.
2004-09-30plant_closurein_progressSpecialty Plastics (SP) segment — previously announced manufacturing plant closuresUSD 2 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure costs for the nine months ended 2004-09-30; announcement dates and affected-employee counts not disclosed.
2004-09-30restructuringin_progressDeveloping Businesses segment — Cendian Corporation (logistics subsidiary)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2004 restructuring charge related to the reorganization of Cendian; MD&A states Cendian will not pursue new customers or renew existing contracts. Announcement date and affected-employee counts not disclosed.
2004-09-30restructuringannouncedDeveloping Businesses segment — reintegration of logistics function from CendianMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Decision disclosed in MD&A to bring the logistics function back in-house; filer states completion expected in early 2005. Interdivisional sales revenue associated with Cendian will be eliminated on completion.
2004-09-30divestiture_reductioncompleted2004-07-312004-07-31CASPI segment — acrylate ester monomers, composites, inks and graphic arts, liquid and powder resins, textile chemicalsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale completed for net proceeds of approximately $165 million including a $50 million note receivable; headcount transferred not disclosed. A $62 million impairment on assets held for sale was recorded in Q2 2004.
2004-09-30divestiture_reductioncompleted2004-10-292004-10-29Developing Businesses segment — Ariel Research Corporationsubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of stock of wholly owned subsidiary Ariel Research Corporation after quarter end; filer states no material impact on results, financial position or cash flow. Headcount not disclosed.
2004-09-30restructuringannounced2004-12-31Company-wide — voluntary employee separation programsUSD 1 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Filer expects an additional severance charge of approximately $1 million in Q4 2004 related to the previously announced voluntary employee separation programs.
2004-09-30restructuringin_progress2004-04-01United StatesCompany-wideUSD 9 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary termination program announced in April 2004. $9 million in severance charges recognized in Q3 2004 related to ongoing cost reduction efforts and separations from this program.
2004-09-30plant_closurecompleted2004-01-012004-03-31United KingdomSpecialty PlasticsUSD 40 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of copolyester manufacturing facility in Hartlepool. $40 million asset impairment charge recognized in Q1 2004.
2004-09-30plant_closurecompleted2004-01-012004-03-31United KingdomSpecialty PlasticsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to Hartlepool closure.
2004-09-30restructuringin_progress2004-01-01United StatesPerformance Chemicals and IntermediatesUSD 27 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Rationalization of performance chemicals product lines due to increased foreign competition. $27 million in asset impairments recognized in Q3 2004 at Batesville, Arkansas and Longview, Texas facilities.
2004-09-30restructuringin_progress2004-01-01United StatesPerformance Chemicals and IntermediatesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges related to PCI segment cost reduction efforts.
2004-09-30restructuringin_progress2004-01-01United StatesCoatings, Adhesives, Specialty Polymers, and InksUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Site closure charges primarily related to previously announced manufacturing plant closures.
2004-09-30restructuringin_progress2004-01-01United StatesDeveloping BusinessesUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Restructuring charges related to reorganization of Cendian Corporation.
2004-09-30divestiture_reductioncompleted2004-07-312004-07-31GlobalCoatings, Adhesives, Specialty Polymers, and InksUSD 62 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of certain businesses and product lines within CASPI segment completed July 31, 2004. $62 million in asset impairment charges recognized in Q2 2004 related to assets held for sale.
2004-09-30restructuringin_progress1,200GlobalMultiple Segments (CASPI, PCI, SP, Polymers, Developing Businesses)USD 188 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Approximately 1,200 actual and probable employee separations identified and charged during 2003 and 2004; approximately 1,150 completed as of Sept 30, 2004. Includes severance and site closure costs.
2004-09-30voluntary_separationcompleted2004-04-01United StatesCompany-wideMD&A
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program for certain retirement-eligible employees in the United States completed in May 2004.
2004-09-30plant_closurecompletedUnited KingdomSpecialty Plastics (SP)USD 40 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of copolyester manufacturing facility in Hartlepool, United Kingdom. $40 million asset impairment charge recognized in Q1 2004.
2004-09-30divestiture_reductioncompletedGlobalCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Sale of certain businesses and product lines within CASPI segment completed July 31, 2004. Includes acrylate ester monomers, composites, inks, liquid resins, powder resins, and textile chemicals.
2004-06-30plant_closurein_progress2004-03United KingdomSpecialty Plastics (SP) — copolyester manufacturingUSD 5 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure announced March 2004; $40M fixed-asset impairment also recorded in Q1 2004. Severance charge of $5M in SP segment for first six months 2004.
2004-06-30voluntary_separationin_progress2004-04United StatesCASPI, PCI, SP, Polymers, Developing BusinessesUSD 33 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Voluntary termination program for retirement-eligible employees announced April 2004; completed May 2004. First six months 2004 severance by segment: CASPI $9M, PCI $7M, SP $3M, Polymers $12M, Developing Businesses $2M. Company-wide, ~1,200 separations identified across 2003-2004 programs with ~1,100 completed as of 2004-06-30.
2004-06-30plant_closurein_progressWaterford, Ireland and Bury, United KingdomCASPI and SP segmentsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Previously announced closures; Q2 2004 recognized ~$4M site closure costs across Hartlepool, Waterford, and Bury, split ~$2M each to CASPI and SP segments. Announcement dates not disclosed.
2004-06-30divestiture_reductioncompleted2004-04-012004-07-31North America and EuropeCASPI — acrylate ester monomers, composites, inks, liquid/powder resins, textile chemicalsUSD 62 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell entered during Q2 2004; sale completed 2004-07-31 for ~$175M. $62M asset impairment recorded in Q2 2004. No headcount associated with the divestiture disclosed.
2004-06-30voluntary_separationin_progress2004-04-01United StatesCompany-wideUSD 13 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary termination program announced in April 2004. $13 million severance charges recognized in Q2 2004. Part of $38 million YTD severance charges.
2004-06-30plant_closurein_progress2004-03-01United KingdomSpecialty PlasticsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Hartlepool manufacturing facility announced March 2004. $5 million severance charges recognized in YTD 2004. $40 million asset impairment also recorded.
2004-06-30restructuringin_progress2004-01-01GlobalMultiple SegmentsUSD 20 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Ongoing cost reduction efforts and employee separation programs. Severance charges: CASPI $9M, PCI $7M, SP $3M, Polymers $12M, Developing Businesses $2M (YTD 2004).
2004-06-30divestiture_reductioncompleted2004-07-312004-07-31GlobalCASPIsubsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Sale of certain businesses and product lines within CASPI segment completed July 31, 2004. Includes acrylate ester monomers, composites, inks, liquid resins, powder resins, and textile chemicals.
2004-06-30voluntary_separationin_progress2004-04-01United StatesCompany-wideUSD 13 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Voluntary termination program announced in April 2004. $13 million severance recognized in Q2 2004.
2004-06-30plant_closurein_progress2004-03-01United KingdomSpecialty PlasticsUSD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Closure of Hartlepool manufacturing facility announced March 2004. $5 million severance recognized in YTD 2004.
2004-06-30restructuringin_progress2004-01-01GlobalPerformance Chemicals and IntermediatesUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Ongoing cost reduction efforts and employee separation programs. $7 million severance recognized in YTD 2004.
2004-06-30restructuringin_progress2004-01-01GlobalSpecialty PlasticsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Ongoing cost reduction efforts and employee separation programs. $3 million severance recognized in YTD 2004.
2004-06-30restructuringin_progress2004-01-01GlobalPolymersUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Ongoing cost reduction efforts and employee separation programs. $12 million severance recognized in YTD 2004.
2004-06-30restructuringin_progress2004-01-01GlobalDeveloping BusinessesUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Ongoing cost reduction efforts and employee separation programs. $2 million severance recognized in YTD 2004.
2004-06-30restructuringin_progress2004-01-01GlobalCoatings, Adhesives, Specialty Polymers, and InksUSD 9 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Ongoing cost reduction efforts and employee separation programs. $9 million severance recognized in YTD 2004.
2004-03-31restructuringin_progress500United States; United KingdomCASPI, PCI, Specialty Plastics, Polymers, Developing Businesses segmentsUSD 25 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2004 severance charges of $25M for actual and probable separations of approximately 500 employees; segment severance splits: Polymers $11M, Specialty Plastics $6M (incl. $5M Hartlepool), CASPI $4M, PCI $3M, Developing Businesses $1M. Total Q1 charges $67M incl. $41M non-cash impairments. Of ~1,000 separations identified in 2003 and Q1 2004, ~500 completed by quarter end; remaining severance/site closure costs expected to be applied within one year.
2004-03-31plant_closurein_progress2004-03United KingdomSpecialty Plastics segment — copolyester manufacturing facility, HartlepoolMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure announced in March 2004 to consolidate production; $40M fixed asset impairment plus $1M site closure costs and $5M severance (severance included in the consolidated $25M restructuring record above, not counted twice). No employee count disclosed for this site specifically.
2004-03-31voluntary_separationannounced2004-04United StatesRetirement-eligible employees in organizations where labor costs need reductionsubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Voluntary separation program for certain retirement-eligible US employees announced April 2004; participants had until 2004-05-14 to decide. Company states it cannot reasonably estimate related costs until participant numbers are known.
2004-03-31restructuringin_progress5002004-03-31GlobalMultiple segments (CASPI, PCI, SP, Polymers, Developing Businesses)USD 25 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance charges of $25 million related to actual and probable separations of approximately 500 employees. Includes Hartlepool site closure (SP segment), CASPI restructuring, PCI/SP/Polymers cost reductions, and Cendian streamlining.
2004-03-31plant_closurecompleted2004-03-31United KingdomSpecialty Plastics (SP)USD 40 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of Hartlepool copolyester manufacturing facility. $40 million in fixed asset impairments recorded. Associated severance of $5 million included in the 500-employee restructuring count above.
2004-03-31voluntary_separationannounced2004-04-012004-05-14United StatesMultiple segmentssubsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program for retirement-eligible employees announced in April 2004. Eligible employees had until May 14, 2004 to decide. Costs not reasonably estimable at time of filing.
2004-03-31restructuringin_progress5002004-03-31GlobalMultiple SegmentsUSD 25 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Approximately 500 actual and probable separations recognized in Q1 2004. Includes Hartlepool site closure (SP segment), CASPI restructuring, PCI/SP/Polymers cost reductions, and Cendian streamlining.
2004-03-31voluntary_separationannounced2004-04-012004-05-14United StatesMultiple Segmentssubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program for retirement-eligible employees announced in April 2004. Costs cannot be reasonably estimated until participant numbers are known.
2003-12-31restructuringin_progress500Primarily North America and EuropeCASPI segment primarily; also PCI, SP, Polymers, and Fibers segmentsUSD 20 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Disclosed as approximately 500 actual and probable involuntary separations during 2003; roughly 350 terminations had occurred by year-end, with the remainder tied mainly to previously announced consolidations of certain European CASPI manufacturing sites expected to be completed in early 2004 (hence no firm completion date). Quarterly charge pattern: $3 million in the first half (primarily CASPI consolidation/restructuring), $14 million in the third quarter covering approximately 300 employees (driven by the CASPI restructuring, the annual budgeting process, and PCI site closure costs), and $3 million in the fourth quarter (CASPI $2 million, Fibers $1 million). The $20 million figure is the full-year severance provision per the reserve roll-forward (segment split per the charges table: CASPI $13M, PCI $4M, SP $1M, Polymers $1M, Fibers $1M); $10 million severance reserve remained at December 31, 2003, with substantially all costs expected to be applied to reserves within one year. No single announcement date is disclosed because charges accrued across the year.
2003-12-31plant_closurein_progressDuesseldorf, GermanyCASPIUSD 3 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Closure originally announced in late 2002 (Q4 2002 restructuring charges); current-fiscal-year activity consists of $3 million of fourth-quarter 2003 site closure costs recognized primarily for the Dusseldorf site. No employee count disclosed. Full-year 2003 site closure provision was $3 million with a $5 million reserve remaining at year-end; costs expected to be applied to reserves within one year.
2003-12-31plant_closurecompletedSavannah, Georgia, United StatesCASPIrestructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Site was closed during 2003 as part of the previously announced consolidation of the Savannah, Georgia facility into a modified Franklin, Virginia facility; the closure charge of approximately $6 million was recognized in 2001 under the multi-year program, and no 2003-specific charge or employee count was disclosed for the completed closure.
2003-12-31restructuringin_progress5002004-03-31North America and EuropePrimarily CASPI segment; also PCI, SP, Polymers and Fibers segmentsUSD 20 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2003 actual and probable involuntary separations totaled approximately 500 employees; approximately 350 had occurred by year-end 2003, with the remainder tied to announced consolidation of certain European CASPI manufacturing sites expected to complete in early 2004. Severance provision of $20M for FY2003 (CASPI $13M, PCI $4M, SP $1M, Polymers $1M, Fibers $1M). Announcement date not disclosed.
2003-12-31plant_closurecompletedDusseldorf, GermanyCASPI segmentUSD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2003 site closure costs of $3M related primarily to additional costs for closure of the Dusseldorf manufacturing site. Employee count not disclosed.
2003-12-31plant_closurecompletedSavannah, Georgia, United StatesCASPI segmentrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Savannah site closed during 2003 as part of consolidation to a modified Franklin, Virginia facility; closure charges were recognized in prior years. Employee count not disclosed.
2003-12-31divestiture_reductioncompletedNot disclosedSP segment — high-performance crystalline plastics assetsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Assets sold in first quarter 2003 with a gain of approximately $20M. Associated headcount not disclosed.
2003-12-31divestiture_reductioncompletedNot disclosedCASPI segment — colorant product lines and related assetsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Assets sold in fourth quarter 2003 with a gain of approximately $13M. Associated headcount not disclosed.
2003-12-31restructuringcompleted5002003-01-012004-03-31GlobalCASPI, PCI, SP, Polymers, FibersUSD 19 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Terminations related to actual and probable involuntary separations totaled approximately 500 employees. As of year-end, approximately 350 had occurred; remaining primarily relate to European CASPI sites to be completed in early 2004. Includes $13M CASPI, $4M PCI, $1M SP, $1M Polymers, $1M Fibers severance charges.
2003-12-31restructuringin_progress5002003-07-012004-03-31GlobalCASPI, PCI, SP, Polymers, FibersUSD 20 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Terminations related to actual and probable involuntary separations totaled approximately 500 employees. As of year-end, approximately 350 had occurred; remaining relate to European CASPI site closures completing in early 2004. Severance charges of $20 million recorded in 2003.
2003-09-30restructuringin_progress3002003-09-302004-09-30North America and EuropeCASPI, PCI, SP, and Polymers segmentsUSD 14 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Actual and probable involuntary separations of approximately 300 employees, driven by CASPI segment restructuring, annual budgeting, and PCI site closures. Severance charges of $14M in Q3 2003 ($17M YTD). Substantially all severance and site closure costs expected to be applied to reserves within one year.
2003-09-30restructuringin_progress2003-09-30North America and EuropeCASPI segment — product line reorganization and strategy changeUSD 411 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		CASPI segment reorganization covering acrylate ester monomers, composites, inks, liquid/powder resins, and textile chemicals. Includes $194M fixed asset impairments across nine North American and six European sites, $175M intangible impairments, $34M goodwill impairment, and $8M severance. No employee count disclosed for this sub-component.
2003-09-30restructuringin_progress2003-09-30Czech Republic and United StatesPCI segment — commodity and specialty organic chemicals product linesUSD 83 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2003 charges of $83M ($98M YTD) for fixed asset impairments at Sokolov, Czech Republic and Kingsport, Tennessee, plus $4M severance. Includes a prior $15M Q2 2003 impairment at Llangefni, Wales. No employee count disclosed for this sub-component.
2003-09-30restructuringin_progress3002003-09-30GlobalCASPI, PCI, SP, PolymersUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Involuntary separations of approx. 300 employees recognized in Q3 2003. Result of CASPI restructuring, annual budgeting, and PCI site closure costs.
2003-09-30restructuringin_progress3002003-09-30GlobalCASPI, PCI, SP, PolymersUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Involuntary separations of approximately 300 employees resulting from CASPI restructuring, annual budgeting, and PCI site closure costs. Substantially all costs expected to be applied within one year.
2003-06-30restructuringin_progressBury, England; other CASPI locationsCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Consolidation and restructuring of CASPI operations; net charge of approximately $3M in first six months 2003, primarily employee severance and changes in estimates. No employee count disclosed.
2003-06-30plant_closurein_progressLlangefni, WalesPerformance Chemicals and Intermediates (PCI) — fine chemicals product linesUSD 15 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Asset impairment of fixed assets at Llangefni, Wales due to deteriorating industry conditions and revised strategy; written down to fair value using discounted cash flows. No employee count disclosed.
2003-06-30restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Consolidation and restructuring of CASPI segment operations resulted in a charge of approximately $1 million in the second quarter 2003, primarily related to employee severance costs and changes in estimates for previously accrued amounts.
2003-06-30restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Consolidation and restructuring of CASPI segment operations resulted in a net charge of approximately $3 million in the first six months 2003, primarily related to employee severance costs and changes in estimates for previously accrued amounts.
2003-06-30restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Consolidation and restructuring of CASPI segment operations; charge primarily related to employee severance costs.
2003-06-30restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		YTD net charge for CASPI segment consolidation and restructuring; primarily related to employee severance costs and changes in estimates.
2003-03-31restructuringin_progressGlobalCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 2 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Consolidation and restructuring of CASPI operations; charge primarily for employee severance and estimate changes. No employee count disclosed.
2003-03-31otherin_progressGlobalCompany-wideMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company initiated pay and vacation policy changes as cost-reduction measures; vacation policy change benefited Q1 2003 operating earnings by approximately $6 million. No headcount impact quantified.
2003-03-31restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Consolidation and restructuring of CASPI segment operations resulted in a net charge of approximately $2 million in Q1 2003, primarily related to employee severance costs and changes in estimates for previously accrued amounts. No specific employee count was disclosed.
2003-03-31restructuringin_progressCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Consolidation and restructuring of CASPI segment operations resulted in a net charge of approximately $2 million, primarily related to employee severance costs and changes in estimates for previously accrued amounts.
2002-12-31plant_closurein_progressDuesseldorf, Germany; Rexdale, Canada; LaVergne, Tennessee (United States)CASPI (Coatings, Adhesives, Specialty Polymers, and Inks) segmentUSD 4 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Restructuring charges of approximately $4 million recognized in Q4 2002 for closure of three plants; no employee count disclosed. The Duesseldorf site closed during 2002 (Moundville and Banbury sites, charged in 2001, also closed in 2002). Together with a ~$2 million European asset impairment and a ~$1 million Q3 2002 credit, CASPI's net 2002 restructuring charge was ~$5 million; severance and site-closure reserves expected to be substantially applied within one year.
2002-12-31restructuringin_progressEuropeCASPI (Coatings, Adhesives, Specialty Polymers, and Inks) segmentUSD 2 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Q4 2002 asset impairment charge related to certain other European assets as part of the CASPI segment consolidation and restructuring; no employee count disclosed.
2002-12-31plant_closurein_progress2003-06-30Savannah, Georgia (United States)CASPI (Coatings, Adhesives, Specialty Polymers, and Inks) segmentrestructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Savannah site expected to close in mid-2003 (completion date approximated as mid-year); the related ~$6 million impairment charge was recognized in Q4 2001, so no FY2002 charge is attributed. No employee count disclosed.
2002-12-31acquisition_additioncompleted2002-01United StatesPCI (Performance Chemicals and Intermediates) segmentUSD 8 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Eastman acquired Ariel Research Corporation in January 2002 for approximately $8 million (~$6 million cash at closing plus a $2 million promissory note); employee headcount added through the acquisition was not disclosed. Results reported in the PCI segment.
2002-12-31divestiture_reductionannouncedHigh-performance crystalline plastics assets (segment not specified in disclosure)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Agreement reached in Q1 2003 to sell high-performance crystalline plastics assets including technology rights and other intellectual property; Eastman will continue to supply certain polymers used in the business. Filing states the sale should not significantly impact future results; no employee count disclosed.
2002-12-31plant_closurecompleted2002-12-31Germany; Canada; United States (Tennessee)Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 4 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2002 charges for closure of plants in Duesseldorf, Rexdale and LaVergne; part of the multi-year CASPI consolidation program which totaled approximately $5 million of charges in FY2002 (including a $2 million European asset impairment and a $1 million credit from a change in estimate). Employees affected not disclosed.
2002-12-31restructuringin_progress2003-06-30United States (Savannah, Georgia)Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Savannah site expected to close in mid-2003 under the CASPI consolidation program; related charges were recognized in prior periods. Employees affected not disclosed.
2002-12-31restructuringcompleted2002-12-31United States; United Kingdom; Hong KongPerformance Chemicals and Intermediates (PCI) — fine chemicals product linesrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY2002 activity was a net $1 million credit from a change in estimate on the fine chemicals restructuring; the bulk of the program's approximately $70 million charge was recognized in FY2001. Employees affected not disclosed.
2002-12-31restructuringcompleted2002-12-31United States (Longview, Texas)PolymersUSD 1 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2002 additional impairment charge on underperforming polyethylene assets; the $103 million original charge was taken in FY2001. Employees affected not disclosed.
2002-12-31restructuringcompleted2002-12-31MultipleCompany-wide — equipment dismantlements and other write-offsUSD 17 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2002 asset charges relating primarily to equipment dismantlements and other write-offs, totaling approximately $17 million; described as asset charges rather than headcount actions. Employees affected not disclosed.
2002-12-31acquisition_additioncompleted2002-01-012002-01-31Not disclosedPerformance Chemicals and Intermediates (PCI)USD 8 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition completed January 2002 for approximately $8 million ($6 million cash at closing plus a $2 million promissory note). Headcount added not disclosed.
2002-12-31divestiture_reductionannounced2003-03-31Not disclosedSpecialty Plastics — high-performance crystalline plasticssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement reached in Q1 2003 to sell certain high-performance crystalline plastics assets including technology rights; Eastman will continue supplying certain polymers. Announced after fiscal year-end. Employees affected not disclosed.
2002-12-31restructuringcompleted2002-12-312002-12-31GlobalCASPI, PCIUSD 5 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Consolidation and restructuring of CASPI operations ($5 million charge) and restructuring of fine chemicals product lines ($1 million credit) in 2002. Employee counts not disclosed.
2002-12-31plant_closurecompleted2002-12-312002-12-31Germany, Canada, USACASPIUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-NVFP4-MTP-HTML		Closure of plants in Duesseldorf, Germany; Rexdale, Canada; and LaVergne, Tennessee. Charge of approximately $4 million recognized in Q4 2002. Employee counts not disclosed.
2002-12-31restructuringcompleted2002-10-012002-12-31Germany, Canada, United StatesCASPIUSD 4 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2002 restructuring charges related to closure of plants in Duesseldorf, Germany; Rexdale, Canada; and LaVergne, Tennessee. Employee count not disclosed.
2002-12-31restructuringcompleted2002-07-012002-09-30United StatesCASPIUSD -1 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Third quarter 2002 credit to earnings related to change in estimate for shutdown reserves for Philadelphia, Pennsylvania and Portland, Oregon. Employee count not disclosed.
2002-09-30plant_closurecompletedDuesseldorf, GermanyCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 27 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Site closure charge recognized in Q4 2001; site closed during 2002. No employee count disclosed.
2002-09-30plant_closurecompletedMoundville, Alabama, United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 21 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plant obtained in Lawter International acquisition; charge recognized Q3 2001; site closed during 2002. No employee count disclosed.
2002-09-30plant_closurecompletedBanbury, England, United KingdomCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 3 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Impairment charge recognized Q4 2001; site closed during 2002. No employee count disclosed.
2002-09-30plant_closurein_progress2003-06-30Savannah, Georgia, United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Impairment charge recognized Q4 2001; site expected to close mid-2003. No employee count disclosed.
2002-09-30plant_closurecompletedPhiladelphia, Pennsylvania, United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 20 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plant obtained in McWhorter Technologies acquisition; charge recognized Q2 2001; site closed during 2001. A $1M credit from change in estimate on shutdown reserves was recognized in Q3 2002. No employee count disclosed.
2002-09-30plant_closurecompletedPortland, Oregon, United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 20 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plant obtained in McWhorter Technologies acquisition; charge recognized Q2 2001; site closed during 2001. A $1M credit from change in estimate on shutdown reserves was recognized in Q3 2002. No employee count disclosed.
2002-09-30restructuringin_progressUnited States, Wales, Hong KongPerformance Chemicals and Intermediates (PCI) — fine chemicals product lineUSD 70 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing restructuring of fine chemicals product line with charges totaling approximately $70M in 2001 across Tennessee, Arkansas, Wales, and Hong Kong sites. No employee count disclosed.
2002-09-30acquisition_additioncompleted2002-01-01United StatesPerformance Chemicals and Intermediates (PCI)USD 8 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Ariel Research Corporation for approximately $8M completed January 2002; no headcount added disclosed.
2002-09-30restructuringcompleted2001-06-302002-09-30United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD -1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Credit to earnings for change in estimate for shutdown reserves related to closure of plants in Philadelphia, PA and Portland, OR obtained in McWhorter acquisition. Facilities closed in 2001.
2002-09-30plant_closurecompleted2001-07-012002-09-30United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Moundville, AL plant (Lawter International acquisition) and Duesseldorf, Germany and Banbury, England sites closed in 2002.
2002-09-30plant_closurein_progress2001-07-012003-06-30United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Savannah, GA site expected to close in mid-2003.
2002-09-30restructuringin_progressUnited StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD -1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Change in estimate for shutdown reserves related to Philadelphia and Portland plant closures resulted in a $1 million credit to earnings in Q3 2002.
2002-09-30plant_closurecompletedUnited StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Philadelphia and Portland facilities were closed in 2001. Moundville, Duesseldorf, and Banbury sites closed in 2002.
2002-09-30plant_closurein_progress2003-06-30United StatesCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Savannah site is expected to close in mid-2003.
2002-06-30plant_closurecompleted502001-04-302001-12-31United StatesCASPIUSD 4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance accruals for approximately 50 employees impacted by plant shutdowns in Philadelphia and Portland. Facilities closed in 2001.
2002-06-30restructuringcompleted502001-06-302001-12-31United StatesCASPIUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charge related to plans to close plants in Philadelphia, PA and Portland, OR acquired from McWhorter Technologies. Includes severance accruals for approximately 50 employees. Facilities closed in 2001.
2002-03-31acquisition_additioncompleted2002-01-01United StatesPerformance Chemicals and Intermediates (PCI)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Ariel Research Corporation completed January 2002 for approximately $8 million; no headcount disclosed.
2002-03-31restructuringin_progressPerformance Chemicals and Intermediates (PCI) — fine chemicals product line; Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing restructuring of former fine chemicals product line and CASPI consolidation; $5 million cash reductions in Q1 2002, $18 million accrual remaining at March 31, 2002. No employee counts disclosed.
2002-03-31restructuringin_progressPerformance Chemicals and Intermediates (PCI) and Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 5 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Cash reductions of $5 million recorded in Q1 2002 for previously announced restructuring of PCI fine chemicals line and CASPI consolidation. Includes $4 million severance and $1 million site closure costs. No employee headcount affected disclosed.
2002-03-31acquisition_additioncompleted2002-01-01Performance Chemicals and Intermediates (PCI)USD 8 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of Ariel Research Corporation completed in January 2002 for approximately $8 million. Headcount added not disclosed.
2001-12-31plant_closurein_progress2002-06-30GermanyCASPI segment (Coatings, Adhesives, Specialty Polymers, and Inks)USD 27 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; site expected to close in first half of 2002
2001-12-31plant_closurein_progress2002-06-30United States (Alabama)CASPI segment (Coatings, Adhesives, Specialty Polymers, and Inks)USD 21 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q3 2001; plant expected to close in first half of 2002
2001-12-31plant_closurecompleted2001-12-31United States (Pennsylvania, Oregon)CASPI segment (Coatings, Adhesives, Specialty Polymers, and Inks)USD 20 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q2 2001; both facilities closed during 2001
2001-12-31restructuringin_progress2003-06-30North AmericaCASPI segment (Coatings, Adhesives, Specialty Polymers, and Inks)USD 6 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; North American site expected to close in mid-2003
2001-12-31restructuringin_progress2002-06-30EuropeCASPI segment (Coatings, Adhesives, Specialty Polymers, and Inks)USD 3 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; European sites expected to close in first half of 2002
2001-12-31restructuringin_progressUnited States (Tennessee, Arkansas), Wales, Hong KongPCI segment (Performance Chemicals and Intermediates)USD 70 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charges recognized across Q2 ($63M asset write-downs), Q3 ($6M severance/closure), and Q4 ($1M) 2001; assets to be used for current contractual requirements then idled
2001-12-31restructuringin_progressUnited States (Texas)Polymers segmentUSD 103 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q2 2001; management anticipating pipeline flow reversal and shutdown of impaired assets
2001-12-31restructuringin_progressUnited States (Tennessee)Specialty Plastics segmentUSD 15 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; related to deterioration of demand for certain specialty plastics products
2001-12-31othercompleted2001-12-31United States (Tennessee)Polymers segmentUSD 10 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; product line discontinued
2001-12-31plant_closurecompleted2001-12-31Canada (Ontario)Polymers segmentUSD 10 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charge recognized in Q4 2001; production ceased
2001-12-31restructuringcompleted2001-01-012001-12-31GlobalCASPI, PCI, Polymers, SPUSD 396 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Total nonrecurring charges of $396 million related to asset impairments and restructuring costs. Includes consolidation of CASPI operations, restructuring of fine chemicals product lines, and under-utilized assets. Specific employee counts not disclosed in aggregate, though severance accruals are included in charges.
2001-12-31restructuringcompleted2001-01-012001-12-31United States, Europe, AsiaCASPIUSD 77 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Consolidation and restructuring of CASPI operations. Charges include write-downs of fixed assets, severance accruals for employees impacted by plant shutdowns (Dusseldorf, Moundville, Philadelphia, Portland), and other closure costs.
2001-12-31restructuringcompleted2001-01-012001-12-31United States, Europe, AsiaPCIUSD 70 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Restructuring of fine chemicals product lines. Charges include write-downs of fixed assets and severance accruals for employees impacted by plant shutdowns (Tennessee, Arkansas, Wales, Hong Kong).
2001-12-31plant_closurecompleted2001-06-302001-12-31United StatesCASPIUSD 20 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of Philadelphia, PA and Portland, OR plants obtained in McWhorter acquisition; charge includes fixed asset write-downs, severance accruals, and closure costs; facilities closed in 2001
2001-12-31plant_closurein_progress2001-09-302002-06-30United StatesCASPIUSD 21 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of Moundville, Alabama plant obtained in Lawter acquisition; expected to close first half 2002
2001-12-31plant_closurein_progress2001-12-312002-06-30GermanyCASPIUSD 27 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Closure of Dusseldorf operating site obtained in Jager acquisition; expected to close first half 2002
2001-12-31restructuringin_progress2001-06-302003-06-30United States, United Kingdom, Hong KongPCIUSD 70 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fine chemicals product line restructuring including assets at Tennessee and Arkansas sites, a plant in Wales, and a plant in Hong Kong; includes severance accruals and asset write-downs
2001-12-31restructuringcompleted2001-06-302001-12-31United StatesPolymersUSD 108 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Write-off of prepaid asset related to termination of raw material supply agreement; no continuing economic benefit
2001-12-31restructuringcompleted2001-06-302001-12-31United StatesPolymersUSD 103 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Impairment of underperforming polyethylene assets at Longview facility; assets to be shut down
2001-12-31plant_closurecompleted2001-12-312001-12-31CanadaPolymersUSD 10 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cessation of production at solid-stating facility in Toronto, Ontario
2001-12-31restructuringcompleted2001-12-312001-12-31United StatesPolymersUSD 10 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of precolored-green PET product line in Kingsport, Tennessee
2001-12-31restructuringcompleted2001-12-312001-12-31United StatesSpecialty PlasticsUSD 15 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Asset impairment for under-utilized specialty plastics assets in Kingsport, Tennessee due to demand deterioration
2001-12-31acquisition_additioncompleted2001-05-012001-05-01United States, Netherlands, MexicoCASPIUSD 252 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Asset acquisition of hydrocarbon resins and select rosin-based resins businesses from Hercules Incorporated; headcount not disclosed
2001-12-31otherannounced2002-02-11GlobalCorporateItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Company announced cancellation of previously disclosed plan to spin off specialty chemicals and plastics businesses; spin-off originally announced February 2001 and delayed; divisional structure retained
2001-09-30restructuringin_progressUnited States (Tennessee, Arkansas), Wales, Hong KongPerformance Chemicals and IntermediatesUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Fine chemicals product line restructuring; $6M charge in Q3 2001 for severance accruals and fixed asset write-downs; $63M charge in Q2 2001. Employee headcount not disclosed.
2001-09-30plant_closureannounced2002-06-30United States (Moundville, Alabama)Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 21 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of Lawter International facility obtained in 1999 acquisition; $21M charge in Q3 2001 includes fixed asset write-downs, severance accruals, and closure costs. Employee headcount not disclosed.
2001-09-30plant_closurein_progress2001-12-31United States (Philadelphia, Pennsylvania; Portland, Oregon)Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 20 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of McWhorter plants obtained in 2000 acquisition; $20M charge in Q2 2001 includes fixed asset write-downs, severance accruals, and closure costs. Employee headcount not disclosed.
2001-09-30plant_closureannounced2001-10-01Germany (Duesseldorf)Coatings, Adhesives, Specialty Polymers, and Inks (CASPI)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Consultation begun with Works Council to close Eastman Chemical Jaeger GmbH & Co. KG site; charge expected in Q4 2001. Employee headcount not disclosed.
2001-09-30voluntary_separationin_progress1,2001999-10-01United StatesCompany-wideUSD 71 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		1999 separation program: ~800 voluntary retirements and ~400 involuntary separations; $71M accrued in 1999; ~$6M paid in first nine months 2001; ~$1M remaining as of 2001-09-30.
2001-09-30restructuringin_progress2001-07-01United States, Wales, Hong KongPerformance Chemicals and IntermediatesUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2001 charge of $6 million pertained primarily to severance accruals for employees impacted by plant shutdowns and write-downs of fixed assets.
2001-09-30plant_closurein_progress2001-07-012002-06-30Moundville, AlabamaCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Q3 2001 charge of $21 million related to closure of Lawter International facility. Includes severance accruals and fixed asset write-downs.
2001-09-30plant_closureannounced2001-10-01Duesseldorf, GermanyCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Consultation begun with Works Council to close operating site. Expected to result in a charge against earnings in Q4 2001.
2001-09-30restructuringin_progress2001-09-30United States (Tennessee, Arkansas), Wales, Hong KongPerformance Chemicals and IntermediatesUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Third quarter 2001 charge of $6 million pertained primarily to severance accruals for employees impacted by plant shutdowns and write-downs of fixed assets.
2001-09-30plant_closureannounced2001-09-302002-06-30Moundville, AlabamaCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 21 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Third quarter 2001 charge of $21 million related to announced closure of Lawter International facility. Includes severance accruals for employees impacted.
2001-09-30plant_closurein_progress2001-06-302001-12-31Philadelphia, Pennsylvania; Portland, OregonCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)USD 20 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Second quarter 2001 charge of $20 million related to announced closure of McWhorter plants. Includes severance accruals for employees impacted.
2001-09-30plant_closureannounced2001-10-31Duesseldorf, GermanyCoatings, Adhesives, Specialty Polymers, and Inks (CASPI)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company announced consultation with Works Council to close operating site. Expected to result in a charge against earnings in the fourth quarter 2001.
2001-06-30plant_closurein_progress502001-06-302001-12-31United StatesCoatings operationsUSD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge includes asset write-downs and severance for ~50 employees at two US plants; an additional $4M severance charge for other coatings employees was recorded in SG&A.
2001-06-30restructuringin_progress2001-06-30United States, Wales, Hong KongPerformance Chemicals and Intermediates (fine chemicals)USD 63 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Fine chemicals product lines deemed non-strategic; assets at Tennessee and Arkansas sites plus plants in Wales and Hong Kong. No employee count disclosed. Company expects to continue evaluating options for Wales and Hong Kong facilities.
2001-06-30acquisition_additioncompleted2001-05-012001-05-01United States, Netherlands, England, MexicoCoatings, Adhesives, Specialty Polymers, and Inks (hydrocarbon and rosin-based resins)USD 250 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Asset acquisition of hydrocarbon resins and select rosin-based resins businesses from Hercules Incorporated for ~$250M. No headcount added disclosed.
2001-06-30voluntary_separationin_progress1,2001999-12-31United StatesCompany-wideUSD 71 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program initiated Q4 1999: ~760 voluntary retirements and ~400 involuntary separations. $5M paid in first six months 2001; ~$2M remaining to be paid as of June 30, 2001.
2001-06-30restructuringin_progress502001-06-302001-12-31United StatesCoatingsUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charge includes write-down of fixed assets, severance accruals for approximately 50 employees, and other closing costs.
2001-06-30restructuringin_progress2001-06-30United StatesCoatingsUSD 4 (millions)MD&A
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Severance costs for other employees impacted by the restructuring of the coatings operations.
2001-06-30restructuringin_progress2001-06-30United States, Wales, Hong KongPerformance Chemicals and IntermediatesUSD 63 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Charge related to product lines not fitting long-term strategic objectives and impaired assets.
2001-06-30restructuringin_progress502001-06-302001-12-31United StatesCoatingsUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charge includes severance accruals for approximately 50 employees impacted by plant shut-downs and other closing costs.
2001-06-30restructuringin_progress2001-06-30United States, Wales, Hong KongPerformance Chemicals and IntermediatesUSD 63 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charge related to fine chemicals product lines not fitting long-term strategic objectives. Includes asset impairments and write-downs. Employee count not specified.
2001-06-30voluntary_separationcompleted1,2001999-12-312001-06-30GlobalCorporateUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Program initiated in Q4 1999. 760 voluntary, 400 involuntary. Approximately $2 million remains to be paid as of June 30, 2001.
2001-03-31voluntary_separationin_progress1,2001999-10-01United StatesCompany-wideUSD 71 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced Q4 1999; ~760 voluntary retirements and ~400 involuntary separations. $3M paid in Q1 2001; $4M balance remaining as of 2001-03-31.
2001-03-31restructuringannounced2001-04-16United States, Wales, Hong KongFine chemicals businessother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Fine chemicals restructuring announced post-quarter; retaining Arkansas and Tennessee facilities while evaluating options for Wales and Hong Kong. No employee count or charge disclosed.
2001-03-31divestiture_reductionannounced2001-02-052001-12-31GlobalCompany-wide — planned spin-off into two independent public companiesother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Planned separation into Eastman Company (specialty chemicals/plastics) and a PET plastics/acetate fibers company by end of 2001. No headcount impact quantified.
2001-03-31voluntary_separationcompleted7601999-10-012001-03-31GlobalVariousUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program from Q4 1999. 760 employees eligible for full retirement benefits left. $71M accrued in 1999; $3M paid in Q1 2001; $4M remains to be paid.
2001-03-31reduction_in_forcecompleted4001999-10-012001-03-31GlobalVariousrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Involuntary separations from Q4 1999. Approximately 400 employees separated. Included in the $71M total accrual.
2001-03-31voluntary_separationcompleted7601999-10-012001-03-31GlobalVariousUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program from Q4 1999; 760 eligible for full retirement benefits left. $71M accrued in 1999, $3M paid in Q1 2001, $4M remaining.
2001-03-31reduction_in_forcecompleted4001999-10-012001-03-31GlobalVariousUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Involuntary separations from Q4 1999; approx 400 employees separated. Part of the same $71M accrual as voluntary program.
2001-03-31acquisition_additioncompleted2001-05-012001-05-01United States, Netherlands, England, MexicoHydrocarbon resins and rosin-based resinsUSD 244 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of certain businesses of Hercules Incorporated completed May 1, 2001 for $244M. Headcount not disclosed.
2000-12-31acquisition_additioncompleted2000-07-012000-07-31United StatesChemicalsUSD 9 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired McWhorter Technologies for ~$200M cash plus $155M assumed debt; $9M in-process R&D written off; headcount not disclosed
2000-12-31acquisition_additioncompleted2000-02-212000-06-30Czech RepublicChemicalsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired 76% of Chemicke Zavody Sokolov in Feb 2000, increased to 97% by year-end; headcount not disclosed
2000-12-31restructuringin_progress2001-06-30United StatesChemicals — Fine ChemicalsMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Plan to divest or restructure major portion of fine chemicals business; potential charge in H1 2001 for asset losses or restructuring; employee count not disclosed
2000-12-31plant_closurein_progress1999-01-012001-12-31United States — Rochester, NYChemicalsUSD 5 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Phase-out of Distillation Products Industries; $5M additional charge in FY2000 for exiting site; primary action announced 1999; property disposal expected 2001
2000-12-31plant_closurein_progress1999-10-012001-12-31United States — Chocolate Bayou, TXChemicalsUSD 8 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of sorbates production; $8M additional charge in FY2000 for exiting business; primary decision Q4 1999; property disposal expected 2001
2000-12-31otherannounced2001-02-052001-12-31GlobalAll segmentssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Board authorized plan to separate into two independent public companies via tax-free spin-off by end of Q4 2001; one-time charge expected; employee count not disclosed
2000-12-31acquisition_additionannounced2001-06-30United StatesChemicalssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Letter of intent to acquire Hercules hydrocarbon resins and select rosins businesses (~$300M 1999 revenue); expected completion early Q2 2001; headcount not disclosed
2000-12-31restructuringcompleted1,2001999-10-011999-12-31WorldwideCorporate / All SegmentsUSD 53 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Program to decrease labor costs resulted in reduction of 1,200 employees and pre-tax net charge of $53 million in fourth quarter 1999. Included voluntary and involuntary separations.
2000-12-31voluntary_separationcompleted7601999-10-011999-12-31WorldwideCorporate / All Segmentsrestructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		About 760 employees eligible for full retirement benefits left under voluntary separation program.
2000-12-31reduction_in_forcecompleted4001999-10-011999-12-31WorldwideCorporate / All Segmentsrestructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Approximately 400 additional employees involuntarily separated.
2000-12-31voluntary_separationin_progress1,2001999-10-01United StatesCompany-wideUSD 71 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Separations occurred in Q4 1999 (about 760 voluntary retirements, about 400 involuntary); FY2000 activity was $58M of payments, with $7M remaining at year-end. Charge accrued in prior year.
2000-12-31plant_closurein_progress1999-03-012001-12-31United StatesChemicalsUSD 5 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Phase-out of Distillation Products Industries, Rochester NY; $5M charge recorded in FY2000 for exit costs (prior-year $9M charge for separations and asset write-down). Site disposal expected during 2001.
2000-12-31plant_closurein_progress1999-10-012001-12-31United StatesChemicalsUSD 8 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Discontinuation of sorbates production at Chocolate Bayou, Texas; $8M FY2000 exit charge (prior-year $17M asset write-down). Site disposal expected during 2001.
2000-12-31acquisition_additioncompleted2000-07-012000-07-31United StatesChemicalsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired for about $200M cash plus $155M assumed debt; headcount added not disclosed. $9M in-process R&D written off.
2000-12-31acquisition_additioncompleted2000-02-212000-06-30Czech RepublicChemicalsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired 76% in February 2000 and an additional 21% in Q2 2000 for about $46M cash plus $21M assumed debt; headcount added not disclosed.
2000-12-31acquisition_additionannounced2001-02-052001-06-30United StatesChemicalssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Letter of intent to acquire Hercules hydrocarbon resins and select rosins businesses (about $300M 1999 sales); expected completion early Q2 2001, subject to approvals.
2000-12-31divestiture_reductionannounced2001-02-052001-12-31United StatesCompany-wide (spin-off into two independent public companies)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Board authorized plan to separate into a specialty chemicals/plastics company and a PET plastics/acetate fibers company via tax-free spin-off by end of Q4 2001; a one-time charge expected, headcount impact not disclosed.
2000-12-31restructuringannounced2000-12-312001-06-30United StatesChemicals (fine chemicals business)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Plan to divest or restructure a major portion of the fine chemicals business; options under review that could result in a charge in the first half of 2001 for asset losses or restructuring.
2000-09-30voluntary_separationcompleted7601999-12United StatesCompany-wideUSD 71 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Employees eligible for full retirement benefits separated under a voluntary program in Q4 1999; $48M paid YTD 2000, $17M remaining as of 2000-09-30. Separation package: two weeks' pay per year of service, capped at one year's pay.
2000-09-30layoffcompleted4001999-12United StatesCompany-wideUSD 71 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 400 employees involuntarily separated in Q4 1999 as part of the same program; $71M total accrual shared with voluntary separations. $48M paid YTD 2000, $17M remaining.
2000-09-30acquisition_additioncompleted2000-07United StatesChemicals — specialty resins and colorantsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired for ~$200M cash plus $155M debt assumption; headcount added not disclosed.
2000-09-30acquisition_additioncompleted2000-02-21Czech RepublicChemicals — waterborne polymers, acrylic acid and estersbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired 76% stake Feb 2000, additional 21% in Q2 2000 for 97% total; ~$46M cash plus $21M debt assumption; headcount added not disclosed.
2000-09-30plant_closurein_progress2000-12-31Rochester, New York, United StatesChemicals — Distillation Products IndustriesUSD 9 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Shutdown of Rochester, NY facilities; $9M pre-tax charge in Q2 2000. Employee count not disclosed.
2000-09-30plant_closurein_progress2000-12-31Chocolate Bayou, Texas, United StatesChemicals — sorbates manufacturingMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Shutdown of sorbates manufacturing site at Chocolate Bayou, TX; part of $8M net Q2 2000 pre-tax charges. Employee count not disclosed.
2000-09-30otherannounced2000-09-14United States, Netherlands, England, MexicoChemicals — hydrocarbon resins and rosin resinsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Letter of intent to acquire Hercules resin businesses; completion not likely before end of Q4 2000. Headcount impact not disclosed.
2000-09-30divestiture_reductionannounced2000-09-14United StatesChemicals — fine chemicals businessMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plans to divest a major portion of fine chemicals business; not likely completed before end of Q4 2000. Headcount impact not disclosed.
2000-09-30voluntary_separationcompleted7601999-10-012000-09-30GlobalVariousUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program for eligible full retirement benefit employees. Accrued in Q4 1999; payments ongoing through Q3 2000.
2000-09-30reduction_in_forcecompleted4001999-10-012000-09-30GlobalVariousUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Involuntary separations associated with the same Q4 1999 restructuring program. Total program affected ~1,200 employees.
2000-09-30acquisition_additioncompleted2000-07-012000-07-01United StatesChemicalsUSD 200 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquisition of McWhorter Technologies completed in July 2000 for approx $200M cash plus debt assumption. Headcount not explicitly disclosed.
2000-09-30acquisition_additioncompleted2000-02-212000-02-21Czech RepublicChemicalsUSD 46 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquired 97% of Sokolov in 2000 for approx $46M cash plus debt assumption. Headcount not explicitly disclosed.
2000-09-30voluntary_separationcompleted7601999-10-01restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program from Q4 1999; 760 employees eligible for full retirement benefits left.
2000-09-30reduction_in_forcecompleted4001999-10-01restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Involuntary separations from Q4 1999 program; approximately 400 additional employees separated.
2000-06-30acquisition_additionannounced2000-07-11United StatesChemicalssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Controlling interest acquired for approximately $200 million cash plus assumption of approximately $150 million debt; no headcount disclosed. Funded through commercial paper borrowings.
2000-06-30voluntary_separationin_progress7601999-Q42000-12-31GlobalAll segmentsUSD 31 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program from Q4 1999. 760 employees eligible for full retirement benefits left. $31M balance remains to be paid substantially during 2000.
2000-06-30reduction_in_forcecompleted4001999-Q41999-12-31GlobalAll segmentsrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Approximately 400 additional employees involuntarily separated in Q4 1999. Part of the total ~1,200 employee reduction.
2000-06-30acquisition_additioncompleted2000-02-21Czech RepublicChemicalsUSD 46 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Acquired 97% of Sokolov. Headcount not explicitly disclosed. Cash consideration approx $46M.
2000-06-30acquisition_additionannounced2000-07-11United StatesChemicalsUSD 200 (millions)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Subsequent event: Acquired controlling interest in McWhorter Technologies for approx $200M cash. Headcount not disclosed.
2000-06-30voluntary_separationcompleted7601999-10-012000-12-31USD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program for eligible full retirement benefit employees; accrued in Q4 1999.
2000-06-30reduction_in_forcecompleted4001999-10-012000-12-31USD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Involuntary separations; accrued in Q4 1999. Total accrual covers both voluntary and involuntary actions.
2000-06-30plant_closurecompletedRochester, New YorkChemicalsUSD 9 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Dismantlement of facilities at Distillation Products, Inc.
2000-06-30plant_closurecompletedChocolate Bayou, TexasChemicalsUSD 9 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Shutdown of sorbates manufacturing site; charge combined with Rochester facility.
2000-03-31voluntary_separationin_progress7601999-10-012000-12-31United StatesCompany-widerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Part of a ~1,200-employee separation program in Q4 1999; ~760 eligible for full retirement left under voluntary program. $19M paid in Q1 2000; $46M balance remaining, substantially payable during 2000. Total accrual for both voluntary and involuntary was ~$71M in 1999.
2000-03-31reduction_in_forcein_progress4001999-10-012000-12-31United StatesCompany-widerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Involuntary separations from the same Q4 1999 program; severance package of two weeks' pay per year of service, capped at one year's pay. $19M paid in Q1 2000; $46M balance remaining.
2000-03-31acquisition_additioncompleted2000-02-21Czech RepublicChemicalsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired 76% of Sokolov for ~$45M cash plus $21M debt assumed; headcount not disclosed. Tender offer for remaining shares commenced April 2000, expected completion Q2 2000.
2000-03-31acquisition_additionannounced2000-05-042000-07-31United StatesChemicalssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive merger agreement to acquire McWhorter for ~$200M cash plus ~$155M debt assumed; tender offer at $19.70/share. Headcount not disclosed.
2000-03-31voluntary_separationin_progress7601999-10-012000-12-31GlobalAll segmentsUSD 71 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Voluntary separation program initiated in Q4 1999. 760 employees eligible for full retirement benefits left. $71M accrued in 1999; $19M paid in Q1 2000; $46M balance expected to be paid substantially during 2000.
2000-03-31reduction_in_forcecompleted4001999-10-011999-12-31GlobalAll segmentsrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Approximately 400 additional employees involuntarily separated in Q4 1999 as part of the same restructuring initiative. Charges included in the consolidated $71M accrual.
2000-03-31voluntary_separationcompleted7601999-10-01restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Voluntary separation program for employees eligible for full retirement benefits. Accrued in Q4 1999.
2000-03-31reduction_in_forcecompleted4001999-10-01restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Involuntary separations. Accrued in Q4 1999. Total accrual for both voluntary and involuntary was $71 million.
1999-12-31restructuringcompleted1,2008%1999-10-011999-12-31United StatesCompany-wideUSD 53 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Q4 1999 program: ~760 employees retired voluntarily under early-retirement program; ~400 involuntarily separated. Pre-tax net charge $53.4M ($36.1M after tax). $65M accrued at year-end, payable substantially during 2000.
1999-12-31plant_closureannounced1999-10-012000-06-30United StatesSpecialty and Performance — Performance chemicals (sorbates)USD 17 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Decision in Q4 1999 to discontinue sorbates production at Chocolate Bayou, Texas effective June 30, 2000. $17M pre-tax write-down of plant and equipment. No employee count disclosed.
1999-12-31plant_closurein_progress1999-01-01United StatesSpecialty and Performance — Fine chemicalsUSD 9 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Phase-out of operations at Distillation Products Industries, Rochester, NY announced Q1 1999. $9M pre-tax charge for employee termination benefits and plant/equipment write-down. No employee count disclosed.
1999-12-31acquisition_additioncompleted1999-06-091999-06-09GlobalSpecialty and Performance — Coatings, inks and resinsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition completed June 9, 1999 for ~$370M cash plus $145M debt assumed. Contributed ~2% to Company volume and revenues for 1999. No headcount disclosed.
1999-12-31acquisition_additioncompleted1999-02-011999-02-01North AmericaSpecialty and Performance — Textile chemicalsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		February 1999 cash purchase of a North American textile chemicals business. No material effect on financial position or results. No headcount disclosed.
1999-12-31restructuringcompleted1,2001999-10-011999-12-31WorldwideAll segmentsUSD 53 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Program to decrease labor costs resulted in reduction of 1,200 employees and pre-tax net charge of $53 million in fourth quarter. Includes voluntary and involuntary separations.
1999-09-30restructuringannounced1,2001999-10-18GlobalCompany-wideUSD 125 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plan to cut costs ~$200M; ~$100M via ~1,200 voluntary and involuntary separations. Estimated charge $100-150M (midpoint shown); to be recognized in Q4 1999.
1999-09-30acquisition_additioncompleted1999-06-091999-06-09GlobalSpecialty and Performance (coatings, inks and resins)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition completed 1999-06-09 for ~$370M cash plus $145M assumed debt; headcount added not disclosed.
1999-09-30restructuringannounced1,2001999-10-18GlobalVariousUSD 100 (millions)subsequent_events
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company announced plan to reduce costs by $200 million, including reducing employment by approximately 1,200 people through voluntary and involuntary separations. Estimated cost for employee reductions is $100-$150 million. Charges to be recognized in Q4 1999.
1999-09-30restructuringannounced1,2001999-10-18USD 125 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company announced plan to reduce costs by approx $200M, including reducing employment by approx 1,200 people. Estimated cost for reductions is between $100M and $150M, to be recognized in Q4 1999.
1999-06-30acquisition_additioncompleted1999-06-09GlobalSpecialty and PerformanceUSD 364 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company completed acquisition of Lawter International, Inc. on June 9, 1999. Purchase price included $364 million cash consideration and assumption of $145 million debt. Employee count not disclosed.
1999-06-30plant_closurecompleted1998-12-31United StatesHolston Defense Corporationother
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Contract to manage Holston Army Ammunition Plant expired December 31, 1998. Operations transferred to third party. Pension plan terminated January 1, 1999. Severance obligations recognized for eligible employees. Specific headcount not disclosed.
1999-06-30restructuringin_progress1998-12-31Kingsport, TennesseeHolston Defense CorporationUSD 44 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Company advanced $44 million to fund severance pay for eligible Holston employees due to contract expiration and plant management transfer.
1999-06-30acquisition_additioncompleted1999-06-091999-06-09United StatesSpecialty and PerformanceUSD 364 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Lawter International completed; headcount not disclosed.
1999-03-31plant_closurein_progress1999-01-01Rochester, New York, United StatesSpecialty and PerformanceUSD 8 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Phase-out of operations announced in Q1 1999; $8M pre-tax charge ($5.4M after tax) covering employee termination benefits, dismantlement costs, and plant/equipment write-down. No employee count disclosed.
1999-03-31restructuringin_progress1999-01-01Kingsport, Tennessee, United StatesHolston Defense Corporationrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Contract to manage Holston Army Ammunition Plant expired 1998-12-31; DOA awarded contract to third party effective 1999-01-01. Pension plan terminated 1999-01-01; severance obligations to eligible Holston employees arose. Company advanced ~$35M for pension funding and ~$4M for severance in Q1 1999 due to DOA reimbursement delays. No employee count disclosed.
1999-03-31acquisition_additionannounced1999-04-281999-06-30Coatings, inks and resinssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive merger agreement announced 1999-04-28 to acquire Lawter International for ~$500M including debt assumed, via tender offer at $12.25/share. No headcount added disclosed.
1999-03-31plant_closurecompleted1999-03-31Rochester, New YorkSpecialty and PerformanceUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Phase-out of operations; charge includes employee termination benefits, dismantlement costs, and write-down of plant and equipment. Employee count not disclosed.
1999-03-31restructuringcompleted1999-03-31Kingsport, TennesseeHolston Defense Corporationrestructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Termination of management contract for Holston Army Ammunition Plant. Company advanced $39 million for pension liabilities and severance pay obligations. Employee count not disclosed.
1999-03-31plant_closurein_progress1999-03-31Rochester, New YorkSpecialty and PerformanceUSD 8 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Phase-out of operations announced in Q1 1999. Charge includes employee termination benefits, dismantlement costs, and asset write-downs.
1999-03-31restructuringcompleted1998-12-311999-01-01Kingsport, TennesseeHolston Defense Corporationrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Contract expiration and transfer of management to third party. Obligations for severance pay to eligible employees based on length of service.
1998-12-31othercompleted1998-12-311998-12-31United StatesHolston Defense Corporation — Specialty and Performance segmentother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Government contract to manage Holston Army Ammunition Plant expired 1998-12-31; DOA awarded contract to third party effective 1999-01-01. Severance and pension curtailment obligations recognized (~$35M liabilities) but employee count not disclosed.
1998-12-31acquisition_additioncompleted1998-09-011998-09-30EuropeSpecialty and PerformanceItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cash purchase of a European manufacturer of specialty polymers in September 1998; headcount added not disclosed
1998-12-31acquisition_additionannounced1999-02-011999-02-28North AmericaSpecialty and PerformanceItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cash purchase of a North American textile chemicals business in February 1999 (subsequent to fiscal year-end); headcount added not disclosed
1998-12-31voluntary_separationcompleted1,7001997-01-011997-12-31WorldwideAll segmentsUSD 62 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Charge for partial settlement and curtailment of pension and other postemployment benefit liabilities arising from a large number of employee retirements. The large number of retirements was not the result of special payments or incentives.
1998-09-30plant_closureannounced1998-09-301998-12-31United States — Kingsport, TennesseeHolston Defense Corporation (government contract operations)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		DOA awarded the Holston Army Ammunition Plant management contract to a third party effective 1999-01-01; contract terminates 1998-12-31. Termination will result in termination payments to certain Holston employees; no employee count disclosed. Company recognized ~$35M in additional liabilities for termination and pension curtailment, offset by a DOA receivable.
1998-09-30acquisition_additioncompleted1998-09-01EuropeSpecialty polymersbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		September 1998 cash purchase of a European specialty polymers manufacturer, accounted for as a purchase; purchase accounting expected to be substantially complete in Q4 1998. No headcount disclosed.
1998-09-30restructuringin_progress1998-09-301999-01-01United StatesHolston Defense CorporationUSD 35 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Termination of management contract for Holston Army Ammunition Plant. Company recognized $35 million for termination and pension curtailment liabilities. Employee count not disclosed.
1998-09-30restructuringin_progress1998-09-301999-01-01Kingsport, TennesseeHolston Defense CorporationUSD 35 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Termination of management contract for Holston Army Ammunition Plant. Company recognized $35 million for termination and pension curtailment liabilities, offset by receivable from Department of Army.
1998-06-30otherin_progress1998-12-31United States (Kingsport, Tennessee)Holston Defense Corporation — management of Holston Army Ammunition PlantUSD 35 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Army awarded the plant management contract to a third party effective 1999-01-01; termination payments to certain employees and pension curtailment liabilities of about $35 million recognized in Q2 1998, offset by a receivable from the Department of the Army. Employee count not disclosed.
1998-06-30restructuringin_progress1998-06-301998-12-31Kingsport, TennesseeHolston Defense CorporationUSD 35 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-NVFP4-MTP-HTML		Company recognized additional liabilities of approximately $35 million for termination and pension curtailment related to the end of contract management of the Holston Army Ammunition Plant. No effect on earnings as receivable from DOA recorded.
1998-06-30restructuringin_progress1998-06-301998-12-31Kingsport, TennesseeHolston Defense CorporationUSD 35 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Termination of management contract for Holston Army Ammunition Plant. Company recognized $35 million in liabilities for termination and pension curtailment, offset by receivable from Department of Army.
1997-12-31voluntary_separationcompleted1,7001997-12-31United StatesCompany-wideUSD 62 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Partial settlement/curtailment of pension and other postemployment benefit liabilities from early retirement of approximately 1,700 employees; $40 million after tax; no special payments or incentives offered; charge allocated across all three segments
1997-12-31voluntary_separationcompleted1,7001997-12-311997-12-31WorldwideAll SegmentsUSD 62 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Early retirement of approximately 1,700 employees. Charge of $62 million for partial settlement/curtailment of pension and other postemployment benefit liabilities. No special payments or incentives were offered.
1996-06-30divestiture_reductioncompletedFine Chemicals / food emulsifier businessMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of food emulsifier business recognized in Q2 1996 with a $13 million pre-tax gain; no headcount impact disclosed