Eastman Kodak (KODK) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 03, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	Eastman Kodak Co
Entity Central Index Key	31,235
Trading Symbol	kodk
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding (in shares)		42,359,022
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Statement of Opera

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Sales	$ 309	$ 342	$ 920	$ 1,021
Services	71	83	219	249
Total revenues	380	425	1,139	1,270
Sales	244	275	720	835
Services	44	56	141	174
Total cost of revenues	288	331	861	1,009
Gross profit	92	94	278	261
Selling, general and administrative expenses	43	52	133	162
Research and development costs	11	11	30	36
Restructuring costs and other	1	6	12	28
Other operating (income) expense, net	(6)	(2)	2
Income from continuing operations before interest expense, other charges, net, reorganization items, net and income taxes	43	27	101	35
Interest expense	16	16	48	46
Other charges, net	1	3	3	15
Reorganization items, net				5
Income (loss) from continuing operations before income taxes	26	8	50	(31)
Provision for income taxes	4	14	16	27
Income (loss) from continuing operations	22	(6)	34	(58)
Loss from discontinued operations, net of income taxes	(10)	(15)	(29)	(40)
Net earnings (loss)	12	(21)	5	(98)
Less: Net (loss) income attributable to noncontrolling interests	(4)	1		6
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ 16	$ (22)	$ 5	$ (104)
Basic net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$ 0.62	$ (0.17)	$ 0.81	$ (1.53)
Discontinued operations	(0.24)	(0.36)	(0.69)	(0.95)
Total	0.38	(0.53)	0.12	(2.48)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	0.60	(0.17)	0.80	(1.53)
Discontinued operations	(0.23)	(0.36)	(0.68)	(0.95)
Total	$ 0.37	$ (0.53)	$ 0.12	$ (2.48)
Number of common shares used in basic and diluted net earnings (loss) per share
Basic	42.3	41.9	42.2	41.9
Diluted	42.8	41.9	42.5	41.9

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement Of Income And Comprehensive Income [Abstract]
NET INCOME (LOSS)	$ 12	$ (21)	$ 5	$ (98)
Less: Net (loss) income attributable to noncontrolling interests	(4)	1		6
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY	16	(22)	5	(104)
Other comprehensive loss, net of tax:
Currency translation adjustments	1	(23)	10	(27)
Unrealized losses on available-for-sale securities, net of tax				(1)
Pension and other postretirement benefit plan obligation activity, net of tax	(1)	(3)	(149)	2
Other comprehensive loss, net of tax attributable to Eastman Kodak Company		(26)	(139)	(26)
COMPREHENSIVE INCOME (LOSS), NET OF TAX ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ 16	$ (48)	$ (134)	$ (130)

Consolidated Statement of Finan

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 489	$ 546
Receivables, net	303	350
Inventories, net	280	263
Deferred income taxes		22
Other current assets	22	25
Current assets held for sale	143	72
Total current assets	1,237	1,278
Property, plant and equipment, net of accumulated depreciation of $365 and $314, respectively	361	394
Goodwill	88	88
Intangible assets	88	119
Restricted cash	37	43
Deferred income taxes	38	23
Other long-term assets	132	122
Long-term assets held for sale		71
TOTAL ASSETS	1,981	2,138
LIABILITIES AND EQUITY
Accounts payable, trade	175	186
Current portion of long-term debt	8	6
Other current liabilities	205	245
Current liabilities held for sale	35	22
Total current liabilities	423	459
Long-term debt, net of current portion	664	679
Pension and other postretirement liabilities	662	619
Other long-term liabilities	255	271
Long-term liabilities held for sale		7
Total Liabilities	2,004	2,035
Commitments and Contingencies (Note 6)
Equity (Deficit)
Common stock, $0.01 par value
Additional paid in capital	641	633
Treasury stock, at cost	(7)	(5)
Accumulated deficit	(278)	(283)
Accumulated other comprehensive loss	(406)	(267)
Total Eastman Kodak Company shareholders’ (deficit) equity	(50)	78
Noncontrolling interests	27	25
Total (deficit) equity	(23)	103
TOTAL LIABILITIES AND EQUITY (DEFICIT)	$ 1,981	$ 2,138

Consolidated Statement of Fina5

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Property, plant and equipment, accumulated depreciation	$ 365	$ 314
Common stock, par value	$ 0.01	$ 0.01

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net earnings (loss)		$ 5	$ (98)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		82	113
Pension and other postretirement income		(110)	(81)
Net gain on sales of businesses/assets		(7)	(4)
Gain on assets acquired for no monetary consideration			(3)
Non-cash restructuring costs, asset impairments and other charges, net		20	7
Stock based compensation		6	17
Payment of claims			(10)
Provision for deferred income taxes		5	8
Decrease in receivables		47	12
Increase in inventories		(9)	(40)
Decrease in liabilities excluding borrowings		(70)	(65)
Other items, net		(1)	1
Total adjustments		(37)	(45)
Net cash used in operating activities		(32)	(143)
Cash flows from investing activities:
Additions to properties		(26)	(25)
Proceeds from sales of businesses/assets, net		10	2
Release (funding) of restricted cash		9	(6)
Net cash used in investing activities		(7)	(29)
Cash flows from financing activities:
Repayment of emergence credit facilities		(20)	(3)
Payment of contingent consideration related to the sale of a business		(4)
Net borrowing from (repayment of) VIE borrowings		4	(1)
Equity transactions of noncontrolling interests		2
Treasury stock purchases		(2)	(1)
Net cash used in financing activities		(20)	(5)
Effect of exchange rate changes on cash		2	(14)
Net decrease in cash and cash equivalents		(57)	(191)
Cash and cash equivalents, beginning of period	[1]	547	712
Cash and cash equivalents, end of period	[1]	$ 490	$ 521
[1]	Cash and cash equivalents, beginning of period for the nine months ended September 30, 2016 includes $546 million of cash reported in the Statement of Financial Position and $1 million of cash reported in Current assets held for sale. Cash and cash equivalents, end of period for the nine months ended September 30, 2016 includes $489 million of cash reported in the Statement of Financial Position and $1 million of cash reported in Current assets held for sale.

Consolidated Statement of Cash7

Consolidated Statement of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Cash and cash equivalents	$ 489	$ 546
Cash reported in current assets held for sale	1	1
Cash and Cash Equivalent [Member]
Cash and cash equivalents	$ 489	$ 546

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 and Current Report on Form 8-K filed on August 9, 2016 to update the 2015 Annual Report on Form 10-K for the reclassification of the Kodak Prosper enterprise inkjet printing business (the “Prosper Business”) as discontinued operations. The Form 8-K also reflected the presentation of the first quarter 2016 change in segment measure of profit and loss. Kodak is the primary beneficiary of a utilities variable interest entity, RED – Rochester, LLC (“RED”). Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $67 million and $25 million, respectively, as of September 30, 2016 and $69 million and $13 million, respectively, as of December 31, 2015. RED’s equity in those net assets as of September 30, 2016 and December 31, 2015 is $27 million and $25 million, respectively. RED’s results of operations are reflected in net (loss) income attributable to noncontrolling interests in the accompanying Consolidated Statement of Operations. If Kodak was no longer required to consolidate RED, the difference between the carrying value of net assets sold to RED and RED’s equity in those net assets, $19 million as of September 30, 2016, would be recognized as a loss in Kodak’s consolidated statement of operations. Reclassifications Certain amounts for prior periods have been reclassified to conform to the current period classification primarily due to the presentation of discontinued operations, assets held for sale and for a change in the segment measure of profitability. Refer to Note 17, “Segment Information” and Note 18, “Discontinued Operations” for additional information. RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU 2015-17 amends the accounting for income taxes and requires all deferred tax assets and liabilities to be classified as long-term on the consolidated balance sheet. ASU 2015-17 is effective for fiscal years and interim reporting periods within those years beginning after December 15, 2016 (January 1, 2017 for Kodak), with early adoption permitted in any annual or interim period. ASU 2015-17 may be adopted either prospectively or retrospectively. Kodak early adopted ASU 2015-17 effective September 30, 2016, prospectively. Adoption resulted in a $19 million decrease in current deferred income tax assets, with a corresponding $19 million increase in long-term deferred income tax assets in Kodak’s Consolidated Statement of Financial Position at September 30, 2016. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest (Sub-Topic 835.30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15 clarifying the application of this guidance to line of credit arrangements. The amendments in the ASUs are effective retrospectively for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In October 2016, the FASB issued ASU 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other than Inventory. ASU 2016-16 requires the recognition of the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The new standard is effective on a modified retrospective basis for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance (January 1, 2017 for Kodak). Kodak is currently evaluating the impact of this ASU. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides clarification with respect to classification of several cash flow issues on the Statement of Cash Flows including debt prepayment or extinguishment costs, proceeds from the settlement of insurance claims, and distributions received from equity method investees. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017 (January 1, 2018 for Kodak). Early adoption is permitted. In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. In addition, the ASU requires credit losses relating to available-for-sale debt securities to be recorded through an allowance for credit losses. The amendments in this ASU broaden the information that an entity must consider in developing its expected credit loss estimate for assets measured either collectively or individually. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019 (January 1, 2020 for Kodak). Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018 (January 1, 2019 for Kodak). Kodak is currently evaluating the impact of this ASU. In March 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016 (January 1, 2017 for Kodak). Early adoption is permitted. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new leasing standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018 (January 1, 2019 for Kodak). Early adoption is permitted. Kodak is currently evaluating the impact of this ASU. In January 2016, the FASB issued ASU 2016-01, Financial Instruments–Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. ASU 2016-01 primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the ASU all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. In addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The classification and measurement guidance will be effective for Kodak beginning January 1, 2018, including interim periods within those fiscal years. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In July 2015, the FASB deferred the effective date of ASU 2014-09. In 2016 the FASB issued ASU 2016-08 and ASUs 2016-10 through 12 clarifying guidance regarding principle vs agent considerations, identification of performance obligations and analysis of licensing transactions. The new revenue standards are collectively effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 for Kodak) and allow either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application recognized at the date of initial application. Kodak is currently evaluating the adoption alternatives and impact of these ASUs. In August 2014, the FASB issued ASU No.2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU No. 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern. ASU No. 2014-15 is effective for fiscal years ending after December 15, 2016 (December 31, 2016 for Kodak), and interim periods within fiscal years beginning after December 15, 2016 (January 1, 2017 for Kodak). The adoption of this guidance is not expected to have a material impact on the Company’s financial disclosures.

Note 2 - Receivables, Net

Note 2 - Receivables, Net	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 2: RECEIVABLES, NET September 30, December 31, (in millions) 2016 2015 Trade receivables $ 265 $ 300 Miscellaneous receivables 38 50 Total (net of allowances of $11 and $10 as of September 30, 2016 and December 31, 2015, respectively) $ 303 $ 350 Approximately $25 million and $28 million of the total trade receivable amounts as of September 30, 2016 and December 31, 2015, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities in the accompanying Consolidated Statement of Financial Position.

Note 3 - Inventories, Net

Note 3 - Inventories, Net	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Inventory Disclosure [Text Block]	NOTE 3: INVENTORIES, NET September 30, December 31, (in millions) 2016 2015 Finished goods $ 160 $ 141 Work in process 62 61 Raw materials 58 61 Total $ 280 $ 263

Note 4 - Intangible Assets

Note 4 - Intangible Assets	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4: INTANGIBLE ASSETS The gross carrying amount and accumulated amortization by major intangible asset category as of September 30, 2016 and December 31, 2015 were as follows: September 30, 2016 (in millions) Gross Carrying Amount Accumulated Amortization Net Weighted-Average Amortization Period Technology-based $ 75 $ 44 $ 31 2 years Kodak trade name 40 - 40 Indefinite life Customer-related 26 11 15 6 years Other 2 - 2 22 years Total $ 143 $ 55 $ 88 December 31, 2015 (in millions) Gross Carrying Amount Accumulated Amortization Net Weighted-Average Amortization Period Technology-based $ 83 $ 38 $ 45 3 years Kodak trade name 46 - 46 Indefinite life Customer-related 37 11 26 7 years Other 2 - 2 21 years Total $ 168 $ 49 $ 119 During the first quarter of 2016, Kodak updated its impairment analysis of the Kodak trade name due to the increased probability of selling its Prosper business. Based on the results of Kodak’s analysis, the carrying value of the Kodak trade name exceeded its fair value. The pre-tax trade name impairment charge of $5 million is included in Other operating (income) expense, net in the Consolidated Statement of Operations. Due to the exit of its position in silver metal mesh touch screen development in the first quarter of 2016, Kodak concluded that the carrying value of intangible assets associated with those operations exceeded their fair value and recorded a pre-tax impairment charge of $8 million, which is included in Other operating (income) expense, net in the Consolidated Statement of Operations. Amortization expense related to intangible assets was $4 million and $14 million for the three and nine months ended September 30, 2016, respectively, and $5 million and $15 million for the three and nine months ended September 30, 2015, respectively. Estimated future amortization expense related to intangible assets that are currently being amortized as of September 30, 2016 is as follows: (in millions) Q4 2016 $ 4 2017 16 2018 12 2019 5 2020 4 2021 and thereafter 7 Total $ 48

Note 5 - Short-Term Borrowings

Note 5 - Short-Term Borrowings and Long-Term Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5: SHORT-TERM BORROWINGS AND LONG-TERM DEBT Debt and related maturities and interest rates were as follows at September 30, 2016 and December 31, 2015: (in millions) September 30, 2016 December 31, 2015 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2017 7.50% $ 1 $ 4 VIE credit facility 2017 3.50% 4 — Capital leases Various Various 3 2 8 6 Non-current portion: Term note 2019 7.50% 396 400 Term note 2020 11.08% 258 270 VIE term loan 2035 6.07% 3 3 Capital leases Various Various 7 6 664 679 $ 672 $ 685 Senior Secured Second Lien Term Credit Agreement Note Repurchase In accordance with the modified Dutch auction procedures in the Senior Secured Second Lien Term Credit Agreement, Kodak offered to repurchase up to $25 million of second lien term loans within a price range of 97% to 98.5% of par. As a result of this auction process, on September 14, 2016 Kodak repurchased an aggregate of $13 million of second lien term loans at a price of 98% of par, representing all second lien term loans with respect to which bids were received at prices within the range. The repurchased second lien term loans were automatically cancelled upon the repurchase pursuant to the terms of the Senior Secured Second Lien Term Credit Agreement. Senior Secured First Lien Term Credit Agreement Prepayment On July 7, 2016, Kodak prepaid $5 million of principal under the Senior Secured First Lien Term Credit Agreement from proceeds received from the sale of a business. Under the terms of the Senior Secured First Lien Term Credit Agreement, the prepayment was applied first to the installment principal payments of $4 million due over the next twelve months, then ratably to the remaining scheduled payments. The next scheduled installment principal payment is not due until September 30, 2017. Amended and Restated Credit Agreement On May 26, 2016, the Company and certain of its domestic subsidiaries (the “Subsidiary Guarantors”) entered into an Amended and Restated Credit Agreement (the “Amended Credit Agreement” or “ABL Credit Agreement”) with the lenders party thereto (the “Lenders”), Bank of America, N.A., as administrative and collateral agent, and Bank of America, N.A. and JPMorgan Chase Bank, N.A., as joint lead arrangers and joint bookrunners, which amended and restated the existing Asset Based Revolving Credit Agreement, dated as of September 3, 2013 (the “Prior Credit Agreement”). Each of the capitalized but undefined terms used in the context of describing the Amended Credit Agreement has the meaning ascribed to such term in the Amended Credit Agreement. The Amended Credit Agreement decreased the aggregate amount of commitments from $200 million to $150 million and extended the maturity date to the earlier of May 26, 2021 or the date that is 90 days prior to the earliest scheduled maturity date of any of the Company’s outstanding term loans or refinancings thereof, of which the earliest maturity date is currently September 3, 2019. The Amended Credit Agreement, among other things, lowered reserve requirements by eliminating the Availability Block and removed the ability to use Qualified Cash to support Excess Availability. The Amended Credit Agreement limits, among other things and subject to certain exceptions, the Company’s and the Subsidiary Guarantors’ ability to (i) incur Debt, (ii) incur or create Liens, (iii) Dispose of assets, (iv) make Restricted Payments and (v) make Investments. In addition to other customary affirmative covenants, the Amended Credit Agreement provides for a periodic delivery by the Company of its various financial statements as set forth in the Amended Credit Agreement. Events of Default under the Amended Credit Agreement include, among others, failure to pay any loan, interest or other amounts when due, the occurrence of breach of covenants and a change of control of the Company. Upon an Event of Default, the applicable lenders may declare the outstanding obligations under the Amended Credit Agreement to be immediately due and payable and exercise other rights and remedies provided for in the Amended Credit Agreement. Each existing direct or indirect U.S. subsidiary of the Company (other than Immaterial Subsidiaries, Unrestricted Subsidiaries and certain other subsidiaries) has reaffirmed its unconditional guarantee (and any such future subsidiaries must provide an unconditional guarantee) of the obligations of the Company under the Amended Credit Agreement. Obligations under the Amended Credit Agreement are secured by: (i) a first priority lien on cash, accounts receivable, inventory, machinery and equipment (the “ABL Priority Collateral”) and (ii) a third priority lien on all assets of the Company and the Subsidiary Guarantors, other than the ABL Priority Collateral, including respectively, on 100% of the stock of material U.S. subsidiaries and 65% of the stock of material foreign subsidiaries. The Lenders will make available asset-based revolving loans (the “ABL Loans”) and letters of credit in an aggregate amount of up to $150 million, subject to the Borrowing Base. The Company has issued approximately $118 million of letters of credit under the Amended Credit Agreement as of September 30, 2016. Under the Amended Credit Agreement’s borrowing base calculation, the Company had approximately $28 million of Excess Availability as of September 30, 2016. Availability is subject to the borrowing base calculation, reserves and other limitations. The ABL Loans bear interest at the rate of LIBOR plus 2.25%-2.75% per annum or Base Rate plus 1.25%-1.75% per annum based on Excess Availability. Excess Availability is equal to the sum of (i) 85% of the amount of the Eligible Receivables less a Dilution Reserve, (ii) the lesser of 85% of Net Orderly Liquidation Value or 75% of the Eligible Inventory (iii) the lesser of 75% of Net Orderly Liquidation Value of Eligible Equipment or $20 million, as of September 30, 2016 (which $20 million decreases by $1 million per quarter) and (iv) Eligible Cash less (a) Rent and Charges Reserves, (b) Principal Outstanding and (c) Outstanding Letters of Credit. Under the Amended Credit Agreement, Kodak is required to maintain a minimum Fixed Charge Coverage Ratio of 1.00 to 1.00 when Excess Availability is less than 12.5% of lender commitments. If Excess Availability falls below 12.5% of lender commitments ($18.75 million as of September 30, 2016), Kodak may, in addition to the requirement to be in compliance with the minimum Fixed Charge Coverage Ratio, become subject to cash dominion control. As of September 30, 2016, Kodak had funded $23 million to the Eligible Cash account, held with the Amended Credit Agreement administrative agent, which is classified as Restricted Cash in the Consolidated Statement of Financial Position supporting the Excess Availability amount. Since Excess Availability was greater than 12.5% of lender commitments at September 30, 2016, Kodak is not required to have a minimum Fixed Charge Coverage Ratio of 1.0 to 1.0. As of September 30, 2016 Kodak was in compliance with all the covenants under the Amended Credit Agreement.

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 6: COMMITMENTS AND CONTINGENCIES As of September 30, 2016, the Company had outstanding letters of credit of $118 million issued under the Amended Credit Agreement, as well as bank guarantees and letters of credit of $6 million, surety bonds in the amount of $18 million, and restricted cash and deposits of $50 million, primarily to support compliance with the Excess Availability threshold under the Amended Credit Agreement, to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies, rental payments and to support various customs, tax and trade activities. The restricted cash and deposits are reflected in Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position. Kodak’s Brazilian operations are involved in various litigation matters and have received or been the subject of numerous governmental assessments related to indirect and other taxes in various stages of litigation, as well as civil litigation and disputes associated with former employees and contract labor. The tax matters, which comprise the majority of the litigation matters, are primarily related to federal and state value-added taxes. Kodak is disputing these matters and intends to vigorously defend its position. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of September 30, 2016, the unreserved portion of these contingencies, inclusive of any related interest and penalties, for which there was at least a reasonable possibility that a loss may be incurred, amounted to approximately $56 million. In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of September 30, 2016, Kodak has posted security composed of $7 million of pledged cash reported within Restricted cash in the Consolidated Statement of Financial Position and liens on certain Brazilian assets with a net book value of approximately $74 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor. Kodak is involved in various lawsuits, claims, investigations, remediation and proceedings, including commercial, customs, employment, environmental, and health and safety matters, which are being handled and defended in the ordinary course of business. Kodak is also subject, from time to time, to various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that are incorporated in a broad spectrum of Kodak’s products. These matters are in various stages of investigation and litigation, and are being vigorously defended. Based on information currently available, Kodak does not believe that it is probable that the outcomes in any of these matters, individually or collectively, will have a material adverse effect on its financial position or results of operations. Litigation is inherently unpredictable, and judgments could be rendered or settlements entered that could adversely affect Kodak’s operating results or cash flows in a particular period. Kodak routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable.

Note 7 - Guarantees

Note 7 - Guarantees	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Guarantees [Text Block]	NOTE 7: GUARANTEES EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $14 In connection with the settlement of certain of the Company’s historical environmental liabilities at Eastman Business Park, in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million with no limitation to the maximum potential future payments. There is no liability recorded for this guarantee. Extended Warranty Arrangements Kodak offers its customers extended warranty arrangements that are generally one year, but may range from three months to five years after the original warranty period. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. The change in Kodak’s deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2015 to September 30, 2016, which is reflected in Other current liabilities in the accompanying Consolidated Statement of Financial Position, was as follows: (in millions) Deferred revenue on extended warranties as of December 31, 2015 $ 26 New extended warranty and maintenance arrangements in 2016 125 Recognition of extended warranty and maintenance arrangement revenue in 2016 (127 ) Deferred revenue on extended warranties as of September 30, 2016 $ 24

Note 8 - Other Operating (Incom

Note 8 - Other Operating (Income) Expense, Net	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Other Operating Income and Expense [Text Block]	NOTE 8: OTHER OPERATING (INCOME) EXPENSE, NET Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 (Income) expense: Asset impairments (1) (2) (3) (4) $ - $ - $ 25 $ 6 Legal settlements (5) (6) (6 ) - (16 ) - Gain on sale of assets (7) - - (7 ) (5 ) Gain recognized on assets acquired for no monetary consideration (8) - (3 ) - (3 ) Other - 1 - 2 Total $ (6 ) $ (2 ) $ 2 $ - (1) In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the nine months ended September 30, 2016 of $12 million. (2) In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 4, “Intangible Assets.” (3) In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 4, “Intangible Assets.” (4) In the first quarter of 2015, due to the change in Kodak’s reporting units and the delay in commercializing new technologies in the Micro 3D Printing reporting unit, Kodak concluded the carrying value of the Micro 3D Printing reporting unit exceeded its implied fair value and recorded a goodwill impairment charge of $6 million representing the entire amount of goodwill for this reporting unit. (5) In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont. (6) (7 ) (8) Refer to Note 17, “Segment Information”, footnote 7 to the table entitled, “Segment Operational EBITDA from Consolidated Earnings (Loss) from Continuing Operations before Income Taxes”.

Note 9 - Other Charges, Net

Note 9 - Other Charges, Net	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Other Nonoperating Income and Expense [Text Block]	NOTE 9: OTHER CHARGES, NET Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Loss on foreign exchange translation $ 1 $ 3 $ 3 $ 14 Other - - - 1 Total $ 1 $ 3 $ 3 $ 15

Note 10 - Income Taxes

Note 10 - Income Taxes	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Income Tax Disclosure [Text Block]	NOTE 10: INCOME TAXES Kodak’s income tax provision (benefit) and effective tax rate were as follows: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Earnings (loss) from continuing operations before income taxes $ 26 $ 8 $ 50 $ (31 ) Effective tax rate 15.4 % 175.0 % 32.0 % (87.1 )% Provision for income taxes 4 14 16 27 Provision (benefit) for income taxes 35% 9 3 18 (11 ) Difference between tax at effective vs. statutory rate $ (5 ) $ 11 $ (2 ) $ 38 For the three and nine months ended September 30, 2016, the difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) the results from operations in jurisdictions outside the U.S., (3) a provision associated with foreign withholding taxes on undistributed earnings and (4) changes in audit reserves. For the three and nine months ended September 30, 2015, the difference between the Company’s recorded provision and the provision or benefit, (as applicable), that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) the results from operations in jurisdictions outside the U.S. and (3) a provision associated with foreign withholding taxes on undistributed earnings.

Note 11 - Restructuring Liabili

Note 11 - Restructuring Liabilities	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	NOTE 11: RESTRUCTURING LIABILITIES Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first three quarters of 2016 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included actions associated with the exit of Kodak’s silver metal mesh touch screen development, completion of the Leeds plate manufacturing facility exit, as well as various targeted reductions in manufacturing, service, sales, research and development and other administrative functions. Leeds Plate Manufacturing Facility Exit On March 3, 2014, Kodak announced a plan to exit its prepress plate manufacturing facility located in Leeds, England. This decision was pursuant to Kodak’s initiative to consolidate manufacturing operations globally, and is expected to result in a more efficient delivery of its products and solutions. Kodak began the exit of the facility in the second quarter of 2014, phased out production at the site in the third quarter of 2015 and has completed the exit of the facility. Under this program, on a life-to-date basis as of September 30, 2016, Kodak has recorded severance charges of $10 million, long-lived asset impairment charges of $3 million, accelerated depreciation charges of $10 million and other exit costs of $2 million. Restructuring Reserve Activity The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three and nine months ended September 30, 2016 were as follows: (in millions) Severance Reserve (1) Exit Costs Reserve (1) Long-lived Asset Impairments and Inventory Write-downs (1) Total Balance as of December 31, 2015 $ 7 $ 4 $ - $ 11 Q1 charges - continuing operations 4 - 1 5 Q1 utilization/cash payments (5 ) (1 ) (1 ) (7 ) Q1 other adjustments and reclasses (2) (1 ) - - (1 ) Balance as of March 31, 2016 $ 5 $ 3 $ — $ 8 Q2 charges - continuing operations $ 6 $ 1 $ - $ 7 Q2 charges - discontinued operations 1 - - 1 Q2 utilization/cash payments (3 ) (1 ) - (4 ) Q2 other adjustments and reclasses (3) (1 ) - - (1 ) Balance as of June 30, 2016 $ 8 $ 3 $ — $ 11 Q3 charges - continuing operations $ 1 $ - $ - $ 1 Q3 utilization/cash payments (4 ) - - (4 ) Balance as of September 30, 2016 $ 5 $ 3 $ — $ 8 (1) The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments and inventory write-downs represent non-cash items. (2) The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position. (3) For the three months ended September 30, 2016 the $1 million of charges were reported as Restructuring costs and other. The severance costs for the three months ended September 30, 2016 related to the elimination of approximately 25 administrative positions located primarily outside of the United States and Canada. For the nine months ended September 30, 2016, the $14 million of charges includes $1 million of charges for inventory write-downs which were reported in Cost of revenues in the accompanying Consolidated Statement of Operations and $1 million which was reported in discontinued operations. The remaining $12 million was reported as Restructuring costs and other. The severance costs for the nine months ended September 30, 2016 related to the elimination of approximately 175 positions, including approximately 50 manufacturing/service positions, 25 research and development positions and 100 administrative positions. The geographic composition of these positions includes approximately 75 in the United States and Canada and 100 throughout the rest of the world. As a result of these initiatives, the majority of the severance will be paid during periods through the end of 2016. However, in some instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid over periods throughout the remainder of 2016 and beyond.

Note 12 - Retirement Plans and

Note 12 - Retirement Plans and Other Postretirement Benefits	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 12: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows: Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2016 2015 2016 2015 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Major defined benefit plans: Service cost $ 3 $ 1 $ 4 $ 1 $ 9 $ 2 $ 12 $ 3 Interest cost 27 4 37 4 85 11 111 13 Expected return on plan assets (65 ) (8 ) (68 ) (7 ) (196 ) (22 ) (204 ) (23 ) Amortization of: Prior service credit (2 ) - (1 ) - (5 ) - (5 ) - Actuarial loss (gain) 2 - - (1 ) 4 - - (2 ) Net pension income before special termination benefits (35 ) (3 ) (28 ) (3 ) (103 ) (9 ) (86 ) (9 ) Special termination benefits - - 1 - 3 - 6 - Net pension income (35 ) (3 ) (27 ) (3 ) (100 ) (9 ) (80 ) (9 ) Other plans including unfunded plans - - - 2 - (1 ) - 6 Total net pension income $ (35 ) $ (3 ) $ (27 ) $ (1 ) $ (100 ) $ (10 ) $ (80 ) $ (3 ) The total net pension income reported for the nine-month period ended September 30, 2015 includes $1 million of costs reported as discontinued operations. For the three and nine month periods ended September 30, 2016 and 2015, the special termination benefits charges were incurred as a result of Kodak’s restructuring actions. Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $13 million relating to its defined benefit pension and other postretirement benefit plans for the nine months ended September 30, 2016 . Certain of Kodak’s retirement plans were remeasured during the first three quarters of 2016. The remeasurement of the funded status of those plans during the first three quarters increased Kodak’s recognized defined benefit plan obligation by $146 million.

Note 13 - Earnings Per Share

Note 13 - Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Earnings Per Share [Text Block]	NOTE 13: EARNINGS PER SHARE Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share include any dilutive effect of potential common shares. In periods with a net loss from continuing operations, diluted earnings per share are calculated using weighted-average basic shares for that period, as utilizing diluted shares would be anti-dilutive to loss per share. Weighted average diluted shares outstanding for the three and nine months ended September 30, 2016 included the dilutive effect of the following potential shares of common stock: Three Months Ended Nine Months Ended (in millions of shares) September 30, September 30, 2016 2016 Unvested restricted stock units 0.4 0.3 Warrants to purchase common shares 0.1 - 0.5 0.3 The computation of diluted earnings per share for the three and nine month periods ended September 30, 2016 excluded the impact of the assumed conversion of net share settled warrants to purchase 1.8 million shares of common shares at an exercise price of $16.12 and the assumed conversion of 2.0 million outstanding employee stock options because they would have been anti-dilutive. In addition, the computation of diluted earnings per share for the nine-month period ended September 30, 2016 excluded the impact of conversion of net share settled warrants to purchase 1.8 million shares of common shares at an exercise price of $14.93 because they would have been anti-dilutive. As a result of the net loss from continuing operations presented for the three and nine months ended September 30, 2015, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period, as utilizing diluted shares would be anti-dilutive to loss per share. Three Months Ended Nine Months Ended (in millions of shares) September 30, September 30, 2015 2015 Unvested restricted stock units 0.2 0.2 Warrants to purchase common shares - 0.4 0.2 0.6 The effect of the net share settled warrants to purchase shares of common shares at an exercise price of $14.93 for the three-month period ended September 30, 2015 was less than 0.1 million.

Note 14 - Shareholders' Equity

Note 14 - Shareholders' Equity	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 14: SHAREHOLDERS’ EQUITY Kodak has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of September 30, 2016 and December 31, 2015, there were 42.3 million and 42.0 million shares of common stock, respectively, and no shares of preferred stock outstanding. Treasury stock consisted of approximately 0.4 million shares at September 30, 2016 and 0.3 million shares at December 31, 2015.

Note 15 - Other Comprehensive L

Note 15 - Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	NOTE 15: OTHER COMPREHENSIVE LOSS The changes in Other comprehensive loss, by component, were as follows: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Currency translation adjustments $ 1 $ (23 ) $ 10 $ (27 ) Unrealized losses on available-for-sale securities, before tax - - - (1 ) Tax provision - - - - Unrealized losses on available-for-sale securities, net of tax - - - (1 ) Pension and other postretirement benefit plan changes Newly established prior service credit - - - 4 Newly established net actuarial (loss) gain (1 ) (1 ) (145 ) 4 Tax benefit - - 1 - Newly established prior service credit and net actuarial (loss) gain, net of tax (1 ) (1 ) (144 ) 8 Reclassification adjustments: Amortization of prior service credit (a) (1 ) (2 ) (5 ) (5 ) Amortization of actuarial losses (gains) (a) 1 - - (2 ) Recognition of gains due to settlements - - (1 ) - Total reclassification adjustments - (2 ) (6 ) (7 ) Tax provision - - 1 1 Reclassification adjustments, net of tax - (2 ) (5 ) (6 ) Pension and other postretirement benefit plan changes, net of tax (1 ) (3 ) (149 ) 2 Other comprehensive loss $ - $ (26 ) $ (139 ) $ (26 ) (a)

Note 16 - Accumulated Other Com

Note 16 - Accumulated Other Comprehensive (Loss) Gain	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Accumulated Other Comprehensive Income (Loss) Gain [Text Block]	NOTE 16: ACCUMULATED OTHER COMPREHENSIVE (LOSS) GAIN Accumulated other comprehensive loss is composed of the following: (in millions) September 30, December 31, 2016 2015 Currency translation adjustments $ (57 ) $ (67 ) Unrealized gain on investments 2 2 Pension and other postretirement benefit plan changes (351 ) (202 ) Ending balance $ (406 ) $ (267 )

Note 17 - Segment Information

Note 17 - Segment Information	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 17: SEGMENT INFORMATION Kodak has seven reportable segments: Print Systems, Micro 3D Printing and Packaging, Software and Solutions, Consumer and Film, Enterprise Inkjet Systems, Intellectual Property Solutions and Eastman Business Park. The balance of Kodak’s continuing operations, which do not meet the criteria of a reportable segment, are reported in All Other. A description of the reportable segments follows. Print Systems : The Print Systems segment is comprised of two lines of business: Prepress Solutions and Electrophotographic Printing Solutions. Micro 3D Printing and Packaging : The Micro 3D Printing and Packaging segment is comprised of two lines of business: Packaging and Micro 3D Printing. Software and Solutions : The Software and Solutions segment is comprised of two lines of business: Unified Workflow Solutions and Kodak Technology Solutions. Consumer and Film : The Consumer and Film segment is comprised of three lines of business: Consumer Inkjet Solutions; Motion Picture, Industrial Films and Chemicals; and Consumer Products. Enterprise Inkjet Systems : The Enterprise Inkjet Systems segment is comprised of the KODAK VERSAMARK business. Intellectual Property Solutions : The Intellectual Property Solutions segment includes licensing and research and development activities not directly related to the other segments. Eastman Business Park : The Eastman Business Park segment includes the operations of the Eastman Business Park, a more than 1,200-acre technology center and industrial complex. All Other : All Other is composed of the RED utilities variable interest entity. Segment financial information is shown below. Segment Revenues Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Print Systems $ 250 $ 278 $ 739 $ 815 Micro 3D Printing and Packaging 34 32 98 96 Software and Solutions 20 30 63 85 Consumer and Film 54 64 171 202 Enterprise Inkjet Systems 18 18 57 62 Intellectual Property Solutions - - - - Eastman Business Park 4 3 11 10 Consolidated total $ 380 $ 425 $ 1,139 $ 1,270 Segment Operational EBITDA and Consolidated Earnings (Loss) from Continuing Operations Before Income Taxes Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Print Systems $ 27 $ 29 $ 67 $ 62 Micro 3D Printing and Packaging 4 6 7 10 Software and Solutions 1 2 1 5 Consumer and Film 1 12 18 38 Enterprise Inkjet Systems 4 2 14 14 Intellectual Property Solutions (3 ) (4 ) (11 ) (18 ) Eastman Business Park 1 - 2 1 Total of reportable segments 35 47 98 112 All Other (1) (3 ) 1 2 5 Corporate components of pension and OPEB income (2) 40 34 121 100 Depreciation and amortization (25 ) (33 ) (79 ) (105 ) Restructuring costs and other (1 ) (6 ) (13 ) (28 ) Overhead supporting, but not directly absorbed by discontinued operations (3) (4 ) (5 ) (12 ) (16 ) Stock based compensation (3 ) (5 ) (6 ) (16 ) Consulting and other costs (4) (1 ) (5 ) (4 ) (12 ) Idle costs (5) - - (2 ) (2 ) Manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production (6) (1 ) - (2 ) - Other operating income (expense), net excluding gain related to Unipixel termination (7) 6 (1 ) (2 ) (3 ) Interest expense (8) (16 ) (16 ) (48 ) (46 ) Other charges, net (8) (1 ) (3 ) (3 ) (15 ) Reorganization items, net (8) - - - (5 ) Consolidated income (loss) from continuing operations before income taxes $ 26 $ 8 $ 50 $ (31 ) (1) RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below). (2) Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses and curtailments and settlement components of pension and other postretirement benefit expenses. (3) Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations. (4) Consulting and other costs are professional services and other costs associated with certain corporate strategic initiatives. (5) Consists of third party costs such as security, maintenance and utilities required to maintain land and buildings in certain locations not used in any Kodak operations. (6) Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss. (7) (8) Segment Measure of Profit and Loss Kodak’s segment measure of profit and loss is an adjusted earnings before interest, taxes, depreciation and amortization (“Operational EBITDA”). As demonstrated in the above table, Operational EBITDA represents the income (loss) from continuing operations excluding the provision (benefit) for income taxes; corporate components of pension and OPEB income; depreciation and amortization expense; restructuring costs; overhead costs no longer absorbed by discontinued operations; stock-based compensation expense; consulting and other costs; idle costs; manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production; other operating (income) expense, net (unless otherwise indicated); interest expense; other charges, net and reorganization items, net. Kodak’s segments are measured using Operational EBITDA both before and after allocation of corporate selling, general and administrative expenses (“SG&A”). The segment earnings measure reported is after allocation of corporate SG&A as this most closely aligns with U.S. GAAP. Research and development activities not directly related to the other segments are reported within the Intellectual Property Solutions segment. Change in Segment Measure of Profit and Loss During the first quarter of 2016, Kodak changed its segment measure of profit and loss. The segment measure excludes overhead costs no longer absorbed by discontinued operations (see description above). In addition, manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production are now excluded from the segment measure of profit and loss.

Note 18 - Discontinued Operatio

Note 18 - Discontinued Operations	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE 18: DISCONTINUED OPERATIONS KODAK PROSPER Enterprise Inkjet Business In March 2016 Kodak announced that it is in talks with prospective buyers about offers to purchase its Prosper Business. The results of operations of the Prosper Business are classified as discontinued operations in the Consolidated Statement of Operations for all periods presented. Additionally, the related assets and liabilities associated with the Prosper Business are classified as held for sale in the Consolidated Statement of Financial Position as of September 30, 2016 and December 31, 2015. Kodak anticipates the sale will close in the first half of 2017. The results of operations of the Prosper Business are presented in the following table: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Revenues $ 29 $ 21 $ 68 $ 61 Cost of sales 27 16 58 60 Selling, general and administrative expenses 6 7 20 16 Research and development expenses 5 4 16 15 Loss from discontinued operations, before income taxes (9 ) (6 ) (26 ) (30 ) Provision for income taxes related to discontinued operations 1 1 1 2 Loss from discontinued operations, net of income taxes $ (10 ) $ (7 ) $ (27 ) $ (32 ) The discontinued operations of the Personalized Imaging and Document Imaging Business also impacted the loss from discontinued operations in the Consolidated Statement of Operations. For the three and nine months ended September 30, 2016, the impact was a loss of $0 million and $2 million, respectively. For both the three and nine months ended September 30, 2015, the impact was a loss of $8 million. . The following table presents the aggregate carrying amount of major assets and liabilities of the Prosper Business: September 30, December 31, (in millions) 2016 2015 ASSETS Cash and cash equivalents $ 1 $ 1 Receivables, net 18 15 Inventories, net 39 51 Property, plant and equipment, net 42 32 Intangible assets, net 37 38 Other assets 2 4 Assets of business held for sale $ 139 $ 141 LIABILITIES Accounts payable, trade $ 9 $ 9 Current portion of long-term debt - 1 Other current liabilities 17 12 Long-term debt, net of current portion 3 2 Other long-term liabilities 4 5 Liabilities of business held for sale $ 33 $ 29 A dedicated entity of the Prosper Business had intercompany liabilities with Kodak of approximately $8 million as of September 30, 2016 that are part of the proposed transaction but are not reflected in the table above as these amounts have been eliminated in deriving the consolidated financial statements. There were no intercompany amounts that are part of the proposed transaction as of December 31, 2015. In addition to the assets and liabilities reported for the Prosper Business, Current assets held for sale and Current liabilities held for sale as of September 30, 2016 in the Consolidated Statement of Financial Position included $4 million and $2 million, respectively, from assets and liabilities under contract for sale not associated with the Prosper Business. Current assets held for sale as of December 31, 2015 also included $2 million from assets under contract for sale not associated with the Prosper Business. The following table presents selected cash flow statement information associated with the Prosper Business: Nine Months Ended (in millions) September 30, 2016 2015 Depreciation 2 5 Amortization 1 3 Capital expenditures 4 2 Depreciation and amortization of long-lived assets of the Prosper Business included in discontinued operations ceased on April 1, 2016. Direct operating expenses of the discontinued operations are included in the results of discontinued operations. Indirect expenses that were historically allocated to the discontinued operations have been included in the results of continuing operations. Prior period results have been reclassified to conform to the current period presentation.

Note 19 - Financial Instruments

Note 19 - Financial Instruments	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Fair Value Disclosures [Text Block]	NOTE 19: FINANCIAL INSTRUMENTS Kodak, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates and interest rates, which may adversely affect its results of operations and financial position. Kodak manages such exposures, in part, with derivative financial instruments. Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities. Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs. Kodak does not utilize financial instruments for trading or other speculative purposes. Kodak’s foreign currency forward contracts are not designated as hedges and are marked to market through net earnings (loss) at the same time that the exposed assets and liabilities are re-measured through net earnings (loss) (both in Other charges, net in the Consolidated Statement of Operations). The notional amount of such contracts open at September 30, 2016 and December 31, 2015 was approximately $347 million and $384 million, respectively. The majority of the contracts of this type held by Kodak are denominated in euros, Chinese renminbi and British pounds. The net effect of foreign currency forward contracts in the results of operations is shown in the following table: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Net (loss) gain from derivatives not designated as hedging instruments $ (2 ) $ (6 ) $ (3 ) $ 15 Kodak had no derivatives designated as hedging instruments for the three and nine months ended September 30, 2016 and 2015. In the event of a default under the Company’s Term Credit Agreements, the Amended Credit Agreement, or a default under any derivative contract or similar obligation of Kodak, subject to certain minimum thresholds, the derivative counterparties would have the right, although not the obligation, to require immediate settlement of some or all open derivative contracts at their then-current fair value, but with liability positions netted against asset positions with the same counterparty. Fair Value Fair values of marketable securities are determined using quoted prices in active markets for identical assets (Level 1 fair value measurements). Fair values of Kodak’s foreign currency forward contracts are determined using observable inputs (Level 2 fair value measurements) and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. Neither the fair value of marketable securities nor the gross fair value of the foreign currency forward contracts was material as of September 30, 2016 and December 31, 2015. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three and nine months ended September 30, 2016. The fair value of long-term borrowings is measured on a nonrecurring basis. Fair values of long-term borrowings (Level 2 fair value measurements) are determined by reference to quoted market prices, if available, or by pricing models based on the value of related cash flows discounted at current market interest rates. The fair values of long-term borrowings were $652 million and $592 million at September 30, 2016 and December 31, 2015, respectively. The carrying values of cash and cash equivalents, restricted cash, and short-term borrowings and current portion of long-term debt approximate their fair values.

Note 20 - Subsequent Events

Note 20 - Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	NOTE 20: SUBSEQUENT EVENTS On November 7, 2016, the Company, Southeastern Asset Management, Inc. (“Southeastern”) and Longleaf Partners Small-Cap Fund, C2W Partners Master Fund Limited and Deseret Mutual Pension Trust, which are investment funds managed by Southeastern (such investment funds, collectively, the “Purchasers”) entered into a Series A Preferred Stock Purchase Agreement (the “Purchase Agreement”) relating to the sale and issuance to the Purchasers of 2,000,000 shares of the Company’s 5.50% Series A Convertible Preferred Stock, no par value per share (the “Series A Preferred Stock”), for a purchase price of $100 per share, representing $200 million of gross proceeds to the Company. The Company expects the closing to occur in November 2016. The Company intends to file with the Department of Treasury of the State of New Jersey a Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of the Company (the “Certificate of Designations”) which will establish the designation, number of shares, rights, preferences and limitations of the Series A Preferred Stock and will become effective upon filing. The Series A Preferred Stock will rank senior to the Company’s common stock (“Common Stock”) with respect to dividend rights and rights on liquidation, winding-up and dissolution. The Series A Preferred Stock will have a liquidation preference of $100 per share, and the holders of Series A Preferred Stock will be entitled to cumulative dividends payable quarterly in cash at a rate of 5.50% per annum. Holders of Series A Preferred Stock will be entitled to vote together with the holders of the Common Stock as a single class, in each case, on an as-converted basis, except where a separate class vote is required by law. Holders of Series A Preferred Stock will have certain limited special approval rights, including with respect to the issuance of pari passu or senior equity securities of the Company. Each share of Series A Preferred Stock will be convertible, at the option of each holder at any time, into shares of Common Stock at the initial conversion rate of 5.7471 (equivalent to an initial conversion price of $17.40 per share of Common Stock). The initial conversion rate and the corresponding conversion price will be subject to customary anti-dilution adjustments as well as a conversion rate adjustment if the Company is obligated to make a cash payment under the settlement agreement relating to the remediation of historical environmental conditions at Eastman Business Park (the “Settlement Agreement”) or establishes a reserve for such an obligation. The Company has no obligation to make a payment under the Settlement Agreement unless the liabilities associated with the remediation covered by the Settlement Agreement exceed $99 million, in which case the Company will be liable for 50% of the portion above $99 million. The Company currently has no liability recorded for any obligation under the Settlement Agreement. The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion. Each holder will have the right to convert any shares of Series A Preferred Stock during a specified period in connection with a fundamental change, in which case the conversion rate will be adjusted under certain circumstances and such holder will also be entitled to a payment in respect of accumulated dividends. In addition, the Company will have the right to require holders to convert any shares of Series A Preferred Stock in connection with certain reorganization events, in which case the conversion rate will be adjusted under certain circumstances and the holders will also be entitled to a payment in respect of accumulated dividends. If any shares of Series A Preferred Stock have not been converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock, the Company will be required to redeem such shares at par plus the amount of accrued and unpaid dividends. The right of the holders of Series A Preferred Stock to convert their shares into Common Stock will be limited to Common Stock representing 19.99% of the outstanding Common Stock on the original issue date of the Series A Preferred Stock until shareholder approval of certain aspects of the Series A Preferred Stock and the transaction has become effective. Pursuant to the Purchase Agreement, the Purchasers will have the right to nominate members to the Company’s board of directors proportional to the Purchasers’ share ownership on an as converted basis, which will initially allow the Purchasers to nominate two members to the board. If dividends on any Series A Preferred Stock are in arrears for six or more consecutive or non-consecutive dividend periods, the holders of Series A Preferred Stock, voting with holders of all other preferred stock of the Company whose voting rights are then exercisable, will be entitled to vote for the election of two additional directors in the next annual meeting and all subsequent meetings until all accumulated dividends on such Series A Preferred Stock and other voting preferred stock have been paid or set aside. In conjunction with entering into the Purchase Agreement, the Company entered into an amendment to the Amended Credit Agreement that will permit the prepayment of the outstanding term loans under the Senior Secured Second Lien Term Credit Agreement and the payment of cash dividends on the Series A Preferred Stock.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 and Current Report on Form 8-K filed on August 9, 2016 to update the 2015 Annual Report on Form 10-K for the reclassification of the Kodak Prosper enterprise inkjet printing business (the “Prosper Business”) as discontinued operations. The Form 8-K also reflected the presentation of the first quarter 2016 change in segment measure of profit and loss. Kodak is the primary beneficiary of a utilities variable interest entity, RED – Rochester, LLC (“RED”). Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $67 million and $25 million, respectively, as of September 30, 2016 and $69 million and $13 million, respectively, as of December 31, 2015. RED’s equity in those net assets as of September 30, 2016 and December 31, 2015 is $27 million and $25 million, respectively. RED’s results of operations are reflected in net (loss) income attributable to noncontrolling interests in the accompanying Consolidated Statement of Operations. If Kodak was no longer required to consolidate RED, the difference between the carrying value of net assets sold to RED and RED’s equity in those net assets, $19 million as of September 30, 2016, would be recognized as a loss in Kodak’s consolidated statement of operations.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain amounts for prior periods have been reclassified to conform to the current period classification primarily due to the presentation of discontinued operations, assets held for sale and for a change in the segment measure of profitability. Refer to Note 17, “Segment Information” and Note 18, “Discontinued Operations” for additional information.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU 2015-17 amends the accounting for income taxes and requires all deferred tax assets and liabilities to be classified as long-term on the consolidated balance sheet. ASU 2015-17 is effective for fiscal years and interim reporting periods within those years beginning after December 15, 2016 (January 1, 2017 for Kodak), with early adoption permitted in any annual or interim period. ASU 2015-17 may be adopted either prospectively or retrospectively. Kodak early adopted ASU 2015-17 effective September 30, 2016, prospectively. Adoption resulted in a $19 million decrease in current deferred income tax assets, with a corresponding $19 million increase in long-term deferred income tax assets in Kodak’s Consolidated Statement of Financial Position at September 30, 2016. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest (Sub-Topic 835.30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15 clarifying the application of this guidance to line of credit arrangements. The amendments in the ASUs are effective retrospectively for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In October 2016, the FASB issued ASU 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other than Inventory. ASU 2016-16 requires the recognition of the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The new standard is effective on a modified retrospective basis for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance (January 1, 2017 for Kodak). Kodak is currently evaluating the impact of this ASU. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides clarification with respect to classification of several cash flow issues on the Statement of Cash Flows including debt prepayment or extinguishment costs, proceeds from the settlement of insurance claims, and distributions received from equity method investees. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017 (January 1, 2018 for Kodak). Early adoption is permitted.

Note 2 - Receivables, Net (Tabl

Note 2 - Receivables, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, December 31, (in millions) 2016 2015 Trade receivables $ 265 $ 300 Miscellaneous receivables 38 50 Total (net of allowances of $11 and $10 as of September 30, 2016 and December 31, 2015, respectively) $ 303 $ 350

Note 3 - Inventories, Net (Tabl

Note 3 - Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Inventory, Current [Table Text Block]	September 30, December 31, (in millions) 2016 2015 Finished goods $ 160 $ 141 Work in process 62 61 Raw materials 58 61 Total $ 280 $ 263

Note 4 - Intangible Assets (Tab

Note 4 - Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization by major intangible asset category as of September 30, 2016 and December 31, 2015 were as follows: September 30, 2016 (in millions) Gross Carrying Amount Accumulated Amortization Net Weighted-Average Amortization Period Technology-based $ 75 $ 44 $ 31 2 years Kodak trade name 40 - 40 Indefinite life Customer-related 26 11 15 6 years Other 2 - 2 22 years Total $ 143 $ 55 $ 88 December 31, 2015 (in millions) Gross Carrying Amount Accumulated Amortization Net Weighted-Average Amortization Period Technology-based $ 83 $ 38 $ 45 3 years Kodak trade name 46 - 46 Indefinite life Customer-related 37 11 26 7 years Other 2 - 2 21 years Total $ 168 $ 49 $ 119
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated future amortization expense related to intangible assets that are currently being amortized as of September 30, 2016 is as follows: (in millions) Q4 2016 $ 4 2017 16 2018 12 2019 5 2020 4 2021 and thereafter 7 Total $ 48

Note 5 - Short-Term Borrowing32

Note 5 - Short-Term Borrowings and Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Instruments [Table Text Block]	Debt and related maturities and interest rates were as follows at September 30, 2016 and December 31, 2015: (in millions) September 30, 2016 December 31, 2015 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2017 7.50% $ 1 $ 4 VIE credit facility 2017 3.50% 4 — Capital leases Various Various 3 2 8 6 Non-current portion: Term note 2019 7.50% 396 400 Term note 2020 11.08% 258 270 VIE term loan 2035 6.07% 3 3 Capital leases Various Various 7 6 664 679 $ 672 $ 685

Note 7 - Guarantees (Tables)

Note 7 - Guarantees (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	(in millions) Deferred revenue on extended warranties as of December 31, 2015 $ 26 New extended warranty and maintenance arrangements in 2016 125 Recognition of extended warranty and maintenance arrangement revenue in 2016 (127 ) Deferred revenue on extended warranties as of September 30, 2016 $ 24

Note 8 - Other Operating (Inc34

Note 8 - Other Operating (Income) Expense, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Other Operating Income and Expense, by Component [Table Text Block]	Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 (Income) expense: Asset impairments (1) (2) (3) (4) $ - $ - $ 25 $ 6 Legal settlements (5) (6) (6 ) - (16 ) - Gain on sale of assets (7) - - (7 ) (5 ) Gain recognized on assets acquired for no monetary consideration (8) - (3 ) - (3 ) Other - 1 - 2 Total $ (6 ) $ (2 ) $ 2 $ - (1) In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the nine months ended September 30, 2016 of $12 million. (2) In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 4, “Intangible Assets.” (3) In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 4, “Intangible Assets.” (4) In the first quarter of 2015, due to the change in Kodak’s reporting units and the delay in commercializing new technologies in the Micro 3D Printing reporting unit, Kodak concluded the carrying value of the Micro 3D Printing reporting unit exceeded its implied fair value and recorded a goodwill impairment charge of $6 million representing the entire amount of goodwill for this reporting unit. (5) In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont. (6) (7 ) (8) Refer to Note 17, “Segment Information”, footnote 7 to the table entitled, “Segment Operational EBITDA from Consolidated Earnings (Loss) from Continuing Operations before Income Taxes”.

Note 9 - Other Charges, Net (Ta

Note 9 - Other Charges, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Other Nonoperating Expense, by Component [Table Text Block]	Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Loss on foreign exchange translation $ 1 $ 3 $ 3 $ 14 Other - - - 1 Total $ 1 $ 3 $ 3 $ 15

Note 10 - Income Taxes (Tables)

Note 10 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Kodak’s income tax provision (benefit) and effective tax rate were as follows: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Earnings (loss) from continuing operations before income taxes $ 26 $ 8 $ 50 $ (31 ) Effective tax rate 15.4 % 175.0 % 32.0 % (87.1 )% Provision for income taxes 4 14 16 27 Provision (benefit) for income taxes 35% 9 3 18 (11 ) Difference between tax at effective vs. statutory rate $ (5 ) $ 11 $ (2 ) $ 38

Note 11 - Restructuring Liabi37

Note 11 - Restructuring Liabilities (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Restructuring and Related Costs [Table Text Block]	The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three and nine months ended September 30, 2016 were as follows: (in millions) Severance Reserve (1) Exit Costs Reserve (1) Long-lived Asset Impairments and Inventory Write-downs (1) Total Balance as of December 31, 2015 $ 7 $ 4 $ - $ 11 Q1 charges - continuing operations 4 - 1 5 Q1 utilization/cash payments (5 ) (1 ) (1 ) (7 ) Q1 other adjustments and reclasses (2) (1 ) - - (1 ) Balance as of March 31, 2016 $ 5 $ 3 $ — $ 8 Q2 charges - continuing operations $ 6 $ 1 $ - $ 7 Q2 charges - discontinued operations 1 - - 1 Q2 utilization/cash payments (3 ) (1 ) - (4 ) Q2 other adjustments and reclasses (3) (1 ) - - (1 ) Balance as of June 30, 2016 $ 8 $ 3 $ — $ 11 Q3 charges - continuing operations $ 1 $ - $ - $ 1 Q3 utilization/cash payments (4 ) - - (4 ) Balance as of September 30, 2016 $ 5 $ 3 $ — $ 8 (1) The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments and inventory write-downs represent non-cash items. (2) The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position. (3)

Note 12 - Retirement Plans an38

Note 12 - Retirement Plans and Other Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Changes in Projected Benefit Obligations Fair Value of Plan Assets and Funded Status of Plan [Table Text Block]	Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows: Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2016 2015 2016 2015 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Major defined benefit plans: Service cost $ 3 $ 1 $ 4 $ 1 $ 9 $ 2 $ 12 $ 3 Interest cost 27 4 37 4 85 11 111 13 Expected return on plan assets (65 ) (8 ) (68 ) (7 ) (196 ) (22 ) (204 ) (23 ) Amortization of: Prior service credit (2 ) - (1 ) - (5 ) - (5 ) - Actuarial loss (gain) 2 - - (1 ) 4 - - (2 ) Net pension income before special termination benefits (35 ) (3 ) (28 ) (3 ) (103 ) (9 ) (86 ) (9 ) Special termination benefits - - 1 - 3 - 6 - Net pension income (35 ) (3 ) (27 ) (3 ) (100 ) (9 ) (80 ) (9 ) Other plans including unfunded plans - - - 2 - (1 ) - 6 Total net pension income $ (35 ) $ (3 ) $ (27 ) $ (1 ) $ (100 ) $ (10 ) $ (80 ) $ (3 )

Note 10 - Earnings Per Share (T

Note 10 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares [Table Text Block]	Weighted average diluted shares outstanding for the three and nine months ended September 30, 2016 included the dilutive effect of the following potential shares of common stock: Three Months Ended Nine Months Ended (in millions of shares) September 30, September 30, 2016 2016 Unvested restricted stock units 0.4 0.3 Warrants to purchase common shares 0.1 - 0.5 0.3
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	As a result of the net loss from continuing operations presented for the three and nine months ended September 30, 2015, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period, as utilizing diluted shares would be anti-dilutive to loss per share. Three Months Ended Nine Months Ended (in millions of shares) September 30, September 30, 2015 2015 Unvested restricted stock units 0.2 0.2 Warrants to purchase common shares - 0.4 0.2 0.6

Note 15 - Other Comprehensive40

Note 15 - Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Comprehensive Income (Loss) [Table Text Block]	The changes in Other comprehensive loss, by component, were as follows: Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Currency translation adjustments $ 1 $ (23 ) $ 10 $ (27 ) Unrealized losses on available-for-sale securities, before tax - - - (1 ) Tax provision - - - - Unrealized losses on available-for-sale securities, net of tax - - - (1 ) Pension and other postretirement benefit plan changes Newly established prior service credit - - - 4 Newly established net actuarial (loss) gain (1 ) (1 ) (145 ) 4 Tax benefit - - 1 - Newly established prior service credit and net actuarial (loss) gain, net of tax (1 ) (1 ) (144 ) 8 Reclassification adjustments: Amortization of prior service credit (a) (1 ) (2 ) (5 ) (5 ) Amortization of actuarial losses (gains) (a) 1 - - (2 ) Recognition of gains due to settlements - - (1 ) - Total reclassification adjustments - (2 ) (6 ) (7 ) Tax provision - - 1 1 Reclassification adjustments, net of tax - (2 ) (5 ) (6 ) Pension and other postretirement benefit plan changes, net of tax (1 ) (3 ) (149 ) 2 Other comprehensive loss $ - $ (26 ) $ (139 ) $ (26 ) (a)

Note 16 - Accumulated Other C41

Note 16 - Accumulated Other Comprehensive (Loss) Gain (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Accumulated Other Comprehensive Income (Loss) Gain [Table Text Block]	Accumulated other comprehensive loss is composed of the following: (in millions) September 30, December 31, 2016 2015 Currency translation adjustments $ (57 ) $ (67 ) Unrealized gain on investments 2 2 Pension and other postretirement benefit plan changes (351 ) (202 ) Ending balance $ (406 ) $ (267 )

Note 17 - Segment Information (

Note 17 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Print Systems $ 250 $ 278 $ 739 $ 815 Micro 3D Printing and Packaging 34 32 98 96 Software and Solutions 20 30 63 85 Consumer and Film 54 64 171 202 Enterprise Inkjet Systems 18 18 57 62 Intellectual Property Solutions - - - - Eastman Business Park 4 3 11 10 Consolidated total $ 380 $ 425 $ 1,139 $ 1,270 Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Print Systems $ 27 $ 29 $ 67 $ 62 Micro 3D Printing and Packaging 4 6 7 10 Software and Solutions 1 2 1 5 Consumer and Film 1 12 18 38 Enterprise Inkjet Systems 4 2 14 14 Intellectual Property Solutions (3 ) (4 ) (11 ) (18 ) Eastman Business Park 1 - 2 1 Total of reportable segments 35 47 98 112 All Other (1) (3 ) 1 2 5 Corporate components of pension and OPEB income (2) 40 34 121 100 Depreciation and amortization (25 ) (33 ) (79 ) (105 ) Restructuring costs and other (1 ) (6 ) (13 ) (28 ) Overhead supporting, but not directly absorbed by discontinued operations (3) (4 ) (5 ) (12 ) (16 ) Stock based compensation (3 ) (5 ) (6 ) (16 ) Consulting and other costs (4) (1 ) (5 ) (4 ) (12 ) Idle costs (5) - - (2 ) (2 ) Manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production (6) (1 ) - (2 ) - Other operating income (expense), net excluding gain related to Unipixel termination (7) 6 (1 ) (2 ) (3 ) Interest expense (8) (16 ) (16 ) (48 ) (46 ) Other charges, net (8) (1 ) (3 ) (3 ) (15 ) Reorganization items, net (8) - - - (5 ) Consolidated income (loss) from continuing operations before income taxes $ 26 $ 8 $ 50 $ (31 ) (1) RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below). (2) Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses and curtailments and settlement components of pension and other postretirement benefit expenses. (3) Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations. (4) Consulting and other costs are professional services and other costs associated with certain corporate strategic initiatives. (5) Consists of third party costs such as security, maintenance and utilities required to maintain land and buildings in certain locations not used in any Kodak operations. (6) Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss. (7) (8)

Note 18 - Discontinued Operat43

Note 18 - Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Disposal Groups Including Discontinued Operations Income Statement [Table Text Block]	Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Revenues $ 29 $ 21 $ 68 $ 61 Cost of sales 27 16 58 60 Selling, general and administrative expenses 6 7 20 16 Research and development expenses 5 4 16 15 Loss from discontinued operations, before income taxes (9 ) (6 ) (26 ) (30 ) Provision for income taxes related to discontinued operations 1 1 1 2 Loss from discontinued operations, net of income taxes $ (10 ) $ (7 ) $ (27 ) $ (32 )
Schedule of Disposal Groups Including Discontinued Operations Consolidated Statement of Financial Position [Table Text Block]	September 30, December 31, (in millions) 2016 2015 ASSETS Cash and cash equivalents $ 1 $ 1 Receivables, net 18 15 Inventories, net 39 51 Property, plant and equipment, net 42 32 Intangible assets, net 37 38 Other assets 2 4 Assets of business held for sale $ 139 $ 141 LIABILITIES Accounts payable, trade $ 9 $ 9 Current portion of long-term debt - 1 Other current liabilities 17 12 Long-term debt, net of current portion 3 2 Other long-term liabilities 4 5 Liabilities of business held for sale $ 33 $ 29
Schedule Of Disposal Groups Including Discontinued Operations For Selected Cash Flow Statement Information [Table Text Block]	Nine Months Ended (in millions) September 30, 2016 2015 Depreciation 2 5 Amortization 1 3 Capital expenditures 4 2

Note 19 - Financial Instrumen44

Note 19 - Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Table [Text Block]
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	Three Months Ended Nine Months Ended (in millions) September 30, September 30, 2016 2015 2016 2015 Net (loss) gain from derivatives not designated as hedging instruments $ (2 ) $ (6 ) $ (3 ) $ 15

Note 1 - Basis of Presentatio45

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Net Asset, Recognized Loss	$ 12	$ (21)	$ 5	$ (98)
ASU 2015-17 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Decrease in current deferred income tax assets			(19)
Increase in noncurrent deferred income tax assets			19
RED-Rochester, LLC [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Noncontrolling Interests in Variable Interest Entity	27		27		$ 25
Net Asset, Recognized Loss			(19)
RED-Rochester, LLC [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	67		67		69
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 25		$ 25		$ 13

Note 2 - Summary of Receivables

Note 2 - Summary of Receivables, Net (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Trade receivables	$ 265	$ 300
Miscellaneous receivables	38	50
Total (net of allowances of $11 and $10 as of September 30, 2016 and December 31, 2015, respectively)	$ 303	$ 350

Note 2 - Summary of Receivabl47

Note 2 - Summary of Receivables, Net (Details) (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Receivables, net of allowance	$ 11	$ 10

Note 2 - Receivables, Net (Deta

Note 2 - Receivables, Net (Details Textual) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 25	$ 28

Note 3 - Inventories (Details)

Note 3 - Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 160	$ 141
Work in process	62	61
Raw materials	58	61
Total	$ 280	$ 263

Note 4 - Gross Carrying Amount

Note 4 - Gross Carrying Amount and Accumulated Amortization by Major Intangible Asset Category (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Accumulated Amortization	$ 55	$ 49
Intangible Assets Net	48
Intangible assets gross	143	168
Intangible assets net	88	119
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	40	46
Technology-Based Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	75	83
Accumulated Amortization	44	38
Intangible Assets Net	$ 31	$ 45
Weighted-Average Amortization Period	2 years	3 years
Customer-Related Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 26	$ 37
Accumulated Amortization	11	11
Intangible Assets Net	$ 15	$ 26
Weighted-Average Amortization Period	6 years	7 years
Other Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2	$ 2
Intangible Assets Net	$ 2	$ 2
Weighted-Average Amortization Period	22 years	21 years

Note 4 - Intangible Assets (Det

Note 4 - Intangible Assets (Details Textual) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Finite Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 4		$ 5	$ 14	$ 15
Other Operating (Income) Expense [Member] | Silver Metal Mesh Development [Member]
Finite Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived		$ 8
Other Operating (Income) Expense [Member] | Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 5

Note 4 - Estimated Future Amort

Note 4 - Estimated Future Amortization Expense Related to Intangible Assets (Details) $ in Millions	Sep. 30, 2016USD ($)
Intangible Assets Gross Excluding Goodwill [Abstract]
Q4 2016	$ 4
2,017	16
2,018	12
2,019	5
2,020	4
2021 and thereafter	7
Total	$ 48

Note 5 - Long-Term Debt and Rel

Note 5 - Long-Term Debt and Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Carrying Value	$ 672	$ 685
Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	8	6
Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 664	679
Term Note [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2,017
Weighted-Average Effective Interest Rate	7.50%
Carrying Value	$ 1	4
VIE Credit Facility [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2,017
Weighted-Average Effective Interest Rate	3.50%
Carrying Value	$ 4
Capital Leases [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	3	2
Capital Leases [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 7	6
2019 Term Note [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2,019
Weighted-Average Effective Interest Rate	7.50%
Carrying Value	$ 396	400
2020 Term Note [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2,020
Weighted-Average Effective Interest Rate	11.08%
Carrying Value	$ 258	270
VIE Term Loan [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2,035
Weighted-Average Effective Interest Rate	6.07%
Carrying Value	$ 3	$ 3

Note 5 - Short-Term Borrowing54

Note 5 - Short-Term Borrowings and Long-Term Debt (Details Textual) - USD ($)	Jul. 07, 2016	Sep. 30, 2016	Sep. 14, 2016	Sep. 03, 2013
Short Term Borrowings And Long Term Debt [Line Items]
Percentage of Stock of Material First Tier Foreign Subsidiaries Securing Credit Agreement		65.00%
UNITED STATES
Short Term Borrowings And Long Term Debt [Line Items]
Percentage of Stock of Material Domestic Subsidiaries Securing Credit Agreement		100.00%
Prior Credit Agreement [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 200,000,000
Amended Credit Agreement [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		150,000,000
Long-term Line of Credit		118,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 28,000,000
Fixed Charged Coverage Ratio Required		1
Excess Availability Below Which the Fixed Charge Coverage Ratio is Triggered		12.50%
Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control		12.50%
Lender Commitments, Threshold Trigger, Excess Availability Amount		$ 18,750,000
Amended Credit Agreement [Member] | Restricted Cash [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Eligible Cash		23,000,000
Amended Credit Agreement [Member] | Letter of Credit [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 150,000,000
Amended Credit Agreement [Member] | Period one [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Line of Credit Facility, Expiration Date		May 26, 2021
Amended Credit Agreement [Member] | Period two [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Number of days prior to the earliest scheduled maturity date		90 days
Earliest maturity date		Sep. 3, 2019
ABL Credit Facility [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Excess Availability, Calculation, Percentage of Eligible Receivables Less a Dilution Reserve		85.00%
Excess Availability, Calculation, Percentage of Net Orderly Liquidation Value		85.00%
Excess Availability, Calculation, Percentage of Eligible Inventory		75.00%
Excess Availability, Net Orderly Liquidation Equipment Amount		$ 20,000,000
Excess Availability, Calculation, Percentage of Eligible Equipment		75.00%
Decrease in excess availability net orderly liquidation equipment amount		$ 1,000,000
Maximum [Member] | ABL Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.75%
Maximum [Member] | ABL Credit Facility [Member] | Base Rate [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.75%
Minimum [Member] | ABL Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.25%
Minimum [Member] | ABL Credit Facility [Member] | Base Rate [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.25%
Senior Secured Second Lien Term Credit Agreement [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Note repurchase amount			$ 13,000,000
Term loans price (percentage of par)			98.00%
Senior Secured Second Lien Term Credit Agreement [Member] | Maximum [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Note repurchase amount				$ 25,000,000
Term loans price (percentage of par)				98.50%
Senior Secured Second Lien Term Credit Agreement [Member] | Minimum [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Term loans price (percentage of par)				97.00%
Senior Secured First Lien Term Credit Agreement [Member]
Short Term Borrowings And Long Term Debt [Line Items]
Prepayment of principal amount	$ 5,000,000
First installment principal payments	$ 4,000,000

Note 6 - Commitments and Cont55

Note 6 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
Restricted Cash and Cash Equivalents, Noncurrent	$ 37	$ 43
Federal and State Value added Taxes Litigations [Member]
Commitments And Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss	56
Threat of Expropriation of Assets [Member] | BRAZIL
Commitments And Contingencies [Line Items]
Assets, Noncurrent	74
Threat of Expropriation of Assets [Member] | BRAZIL | Cash [Member]
Commitments And Contingencies [Line Items]
Restricted Cash and Cash Equivalents, Noncurrent	7
Amended Credit Agreement [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	118
Bank Guarantees and Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	6
Surety Bond [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	18
Restricted Cash Deposits [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 50

Note 7 - Guarantees (Details Te

Note 7 - Guarantees (Details Textual)	9 Months Ended
	Sep. 30, 2016USD ($)
Maximum [Member]
Guarantee Obligations [Line Items]
Environmental Settlement Historical Liabilities Trigger Amount	$ 99,000,000
Percentage of Liability Above 99 Million	50.00%
Extended Warranty Period	5 years
General Period [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	1 year
Minimum [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	90 days
Amended EBP Settlement Agreement [Member]
Guarantee Obligations [Line Items]
Accrual for Environmental Loss Contingencies	$ 0
Financial Guarantee [Member] | Guarantor Subsidiaries [Member]
Guarantee Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	14,000,000
Guarantor Obligations, Current Carrying Value	$ 5,000,000

Note 7 - Deferred Revenue (Deta

Note 7 - Deferred Revenue (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Movement In Deferred Revenue Roll Forward
Deferred revenue on extended warranties	$ 26
New extended warranty and maintenance arrangements in 2016	125
Recognition of extended warranty and maintenance arrangement revenue in 2016	(127)
Deferred revenue on extended warranties	$ 24

Note 8 - Summary of Other Opera

Note 8 - Summary of Other Operating (Income) Expense, Net (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
(Income) expense:
Asset impairments	[1],[2],[3],[4]			$ 25	$ 6
Legal settlements	[5],[6]	$ (6)		(16)
Gain on sale of assets	[7]			(7)	(5)
Gain recognized on assets acquired for no monetary consideration	[8]		$ (3)		(3)
Other			1		$ 2
Total		$ (6)	$ (2)	$ 2
[1]	In the first quarter of 2015, due to the change in Kodak’s reporting units and the delay in commercializing new technologies in the Micro 3D Printing reporting unit, Kodak concluded the carrying value of the Micro 3D Printing reporting unit exceeded its implied fair value and recorded a goodwill impairment charge of $6 million representing the entire amount of goodwill for this reporting unit
[2]	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 4, “Intangible Assets.”
[3]	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 4, “Intangible Assets.”
[4]	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the nine months ended September 30, 2016 of $12 million.
[5]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[6]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.
[7]	On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak accounts for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.
[8]	Refer to Note 17, “Segment Information”, footnote 7 to the table entitled, “Segment Operational EBITDA from Consolidated Earnings (Loss) from Continuing Operations before Income Taxes”.

Note 8 - Summary of Other Ope59

Note 8 - Summary of Other Operating (Income) Expense, Net (Details) (Parentheticals) - USD ($) $ in Millions		Jun. 30, 2016	Sep. 30, 2016	Mar. 31, 2016	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Operating Income Expense Net [Line Items]
Settlement of legal contingency	[1],[2]		$ 6			$ 16
Gain on sale of assets	[3]					7	$ 5
eApeiron Solutions Inc [Member]
Other Operating Income Expense Net [Line Items]
Cash consideration received for sale of certain assets		$ 6
Equity investment percentage		19.90%
Gain on sale of assets		$ 7
Micro 3D Printing and Packaging [Member]
Other Operating Income Expense Net [Line Items]
Goodwill, Impairment Loss					$ 6
Proceeds from Legal Settlements				$ 10
Other Operating (Income) Expense [Member]
Other Operating Income Expense Net [Line Items]
Tangible Asset Impairment Charges						$ 12
Other Operating (Income) Expense [Member] | Trade Names [Member]
Other Operating Income Expense Net [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)				5
Other Operating (Income) Expense [Member] | Silver Metal Mesh Development [Member]
Other Operating Income Expense Net [Line Items]
Impairment of Intangible Assets, Finite-lived				$ 8
[1]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[2]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.
[3]	On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak accounts for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.

Note 9 - Other Charges, Net (De

Note 9 - Other Charges, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Income And Expenses [Abstract]
Loss on foreign exchange translation	$ 1	$ 3	$ 3	$ 14
Other				1
Total	$ 1	$ 3	$ 3	$ 15

Note 10 - Income Tax Provision

Note 10 - Income Tax Provision (Benefit) Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Earnings (loss) from continuing operations before income taxes	$ 26	$ 8	$ 50	$ (31)
Effective tax rate	15.40%	175.00%	32.00%	(87.10%)
Provision for income taxes	$ 4	$ 14	$ 16	$ 27
Provision (benefit) for income taxes @ 35%	9	3	18	(11)
Difference between tax at effective vs. statutory rate	$ (5)	$ 11	$ (2)	$ 38

Note 10 - Income Tax Provisio62

Note 10 - Income Tax Provision (Benefit) Reconciliation (Details) (Parentheticals)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 0	$ 0	$ 0	$ 0

Note 11 - Restructuring Liabi64

Note 11 - Restructuring Liabilities (Details Textual) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016USD ($)Position	Jun. 30, 2016USD ($)	Sep. 30, 2016USD ($)Position
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		$ 1		$ 14
Restructuring and Related Cost, Number of Positions Eliminated | Position				175
Discontinued Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			$ 1	$ 1
US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position				75
World Excluding US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position				100
Employee Severance [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				$ 12
Employee Severance [Member] | Discontinued Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[1]		$ 1
Employee Severance [Member] | Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				10
Long Lived Asset Impairment Charges [Member] | Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				3
Accelerated Depreciation [Member] | Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				10
Other Restructuring [Member] | Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				$ 2
Administrative Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position				100
Administrative Positions [Member] | World Excluding US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position		25
Inventory Write-down [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				$ 1
Manufacturing Service Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position				50
Research and Development Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | Position				25
[1]	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments and inventory write-downs represent non-cash items.

Note 11 - Restructuring Liabi65

Note 11 - Restructuring Liabilities (Details) - USD ($) $ in Millions		3 Months Ended					9 Months Ended
		Sep. 30, 2016	Jun. 30, 2016		Mar. 31, 2016		Sep. 30, 2016
Restructuring Cost And Reserve [Line Items]
Balance		$ 11	$ 8		$ 11		$ 11
Restructuring Costs		1					14
Utilization/cash payments		(4)	(4)		(7)
Other adjustments and reclasses			(1)	[1]	(1)	[2]
Balance		8	11		8		8
Continuing Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		1	7		5
Discontinued Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			1				1
Severance Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Balance	[3]	8	5		7		7
Restructuring Costs							12
Utilization/cash payments	[3]	(4)	(3)		(5)
Other adjustments and reclasses	[3]		(1)	[1]	(1)	[2]
Balance	[3]	5	8		5		5
Severance Reserve [Member] | Continuing Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[3]	1	6		4
Severance Reserve [Member] | Discontinued Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[3]		1
Exit Costs Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Balance	[3]	3	3		4		4
Utilization/cash payments	[3]		(1)		(1)
Balance	[3]	$ 3	3		3		$ 3
Exit Costs Reserve [Member] | Continuing Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[3]		$ 1
Long Lived Asset Impairments and Inventory Write Downs [Member]
Restructuring Cost And Reserve [Line Items]
Utilization/cash payments	[3]				(1)
Long Lived Asset Impairments and Inventory Write Downs [Member] | Continuing Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[3]				$ 1
[1]	The $(1) million represents severance related charges for pension plan curtailments and special termination benefits, which are reflected in Pension and other retirement liabilities in the Consolidated Statement of Financial Position.
[2]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.
[3]	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments and inventory write-downs represent non-cash items.

Note 11 - Restructuring Liabi66

Note 11 - Restructuring Liabilities (Details) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2016		Mar. 31, 2016
Restructuring Cost And Reserve [Line Items]
Restructuring Reserve, Translation and Other Adjustment	$ (1)	[1]	$ (1)	[2]
Employee Severance for Pension Plan Special Termination Benefits [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Reserve, Translation and Other Adjustment			$ (1)
Employee Severance for Pension Plan Curtailments and Special Termination Benefits [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Reserve, Translation and Other Adjustment	$ (1)
[1]	The $(1) million represents severance related charges for pension plan curtailments and special termination benefits, which are reflected in Pension and other retirement liabilities in the Consolidated Statement of Financial Position.
[2]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.

Note 12 - Pension Income (Expen

Note 12 - Pension Income (Expense) From Continuing and Discontinued Operations For All Defined Benefit Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
UNITED STATES
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 3	$ 4	$ 9	$ 12
Interest cost	27	37	85	111
Expected return on plan assets	(65)	(68)	(196)	(204)
Prior service credit	(2)	(1)	(5)	(5)
Actuarial loss (gain)	2		4
Net pension income before special termination benefits	(35)	(28)	(103)	(86)
Special termination benefits		1	3	6
Net pension income	(35)	(27)	(100)	(80)
Total net pension income	(35)	(27)	(100)	(80)
Non-US [Member]
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1	1	2	3
Interest cost	4	4	11	13
Expected return on plan assets	(8)	(7)	(22)	(23)
Actuarial loss (gain)		(1)		(2)
Net pension income before special termination benefits	(3)	(3)	(9)	(9)
Net pension income	(3)	(3)	(9)	(9)
Other plans including unfunded plans		2	(1)	6
Total net pension income	$ (3)	$ (1)	$ (10)	$ (3)

Note 12 - Retirement Plans an68

Note 12 - Retirement Plans and Other Postretirement Benefits (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Restructuring Charges	$ 1	$ 6	$ 12	$ 28
Pension Plan [Member]
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Contributions by Employer			13
Defined benefit plan, benefit obligation, period increase (decrease)			$ 146
Discontinue Operations [Member]
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Restructuring Charges				$ 1

Note 13 - Weighted Average Dilu

Note 13 - Weighted Average Diluted Shares Outstanding Included the Diluted Effect of Potential Shares of Common Stock (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Weighted Average Securities Used In Computations Of Basic And Diluted Earnings Per Share [Line Items]
Total	0.5	0.2	0.3	0.6
Restricted Stock Units [Member]
Weighted Average Securities Used In Computations Of Basic And Diluted Earnings Per Share [Line Items]
Unvested restricted stock units	0.4	0.2	0.3	0.2
Warrant
Weighted Average Securities Used In Computations Of Basic And Diluted Earnings Per Share [Line Items]
Warrants to purchase common shares	0.1			0.4

Note 13 - Earnings Per Share (D

Note 13 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Maximum [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0.1
Warrant with Exercise Price of $16.12 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8	1.8	1.8
Share Price	$ 16.12	$ 16.12	$ 16.12	$ 16.12
Warrant with Exercise Price of $14.93 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			1.8
Share Price	$ 14.93	$ 14.93	$ 14.93	$ 14.93
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2	1.4	2	1.4

Note 14 - Shareholders' Equity

Note 14 - Shareholders' Equity (Details Textual) - $ / shares	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Equity [Abstract]
Preferred Stock, No Par Value	$ 0		$ 0
Preferred Stock, Shares Outstanding	0		0
Treasury Stock, Shares	400,000		300,000
Stock Authorized	560,000,000
Common Stock, Shares Authorized	500,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60,000,000
Common Stock, Shares, Outstanding	42,300,000		42,000,000

Note 15 - Changes in Other Comp

Note 15 - Changes in Other Comprehensive Loss, by Component (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Currency translation adjustments		$ 1	$ (23)	$ 10	$ (27)
Unrealized losses on available-for-sale securities, before tax					(1)
Unrealized losses on available-for-sale securities, net of tax					(1)
Newly established prior service credit					4
Newly established net actuarial (loss) gain		(1)	(1)	(145)	4
Tax benefit				1
Newly established prior service credit and net actuarial (loss) gain, net of tax		(1)	(1)	(144)	8
Amortization of prior service credit	[1]	(1)	(2)	(5)	(5)
Amortization of actuarial losses (gains)	[1]	1			(2)
Recognition of gains due to settlements				(1)
Total reclassification adjustments			(2)	(6)	(7)
Tax provision				1	1
Reclassification adjustments, net of tax			(2)	(5)	(6)
Pension and other postretirement benefit plan changes, net of tax		$ (1)	(3)	(149)	2
Other comprehensive loss, net of tax attributable to Eastman Kodak Company			$ (26)	$ (139)	$ (26)
[1]	Reclassified to Total Net Periodic Benefit Cost - refer to Note 12, "Retirement Plans and Other Postretirement Benefits".

Note 16 - Components of Accumul

Note 16 - Components of Accumulated Other Comprehensive (Loss) Gain (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Currency translation adjustments	$ (57)	$ (67)
Unrealized gain on investments	2	2
Pension and other postretirement benefit plan changes	(351)	(202)
Ending balance	$ (406)	$ (267)

Note 17 - Segment Information74

Note 17 - Segment Information (Details Textual) - Eastman Business Park Rochester NY [Member]	9 Months Ended
	Sep. 30, 2016aSegment
Segment Reporting Information [Line Items]
Number of Reportable Segments | Segment	7
Area of Real Estate Property | a	1,200

Note 17 - Revenues and Earnings

Note 17 - Revenues and Earnings (Loss) from Continuing Operations (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Revenues		$ 380	$ 425	$ 1,139	$ 1,270
Depreciation and amortization				(82)	(113)
Restructuring costs and other		(1)	(6)	(12)	(28)
Other operating income (expense), net excluding gain related to Unipixel termination		6	2	(2)
Interest expense		(16)	(16)	(48)	(46)
Other charges, net		(1)	(3)	(3)	(15)
Reorganization items, net					(5)
Income (loss) from continuing operations before income taxes		26	8	50	(31)
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Revenues		380	425	1,139	1,270
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		35	47	98	112
Corporate components of pension and OPEB income	[1]	40	34	121	100
Depreciation and amortization		(25)	(33)	(79)	(105)
Restructuring costs and other		(1)	(6)	(13)	(28)
Overhead supporting, but not directly absorbed by discontinued operations	[2]	(4)	(5)	(12)	(16)
Stock based compensation		(3)	(5)	(6)	(16)
Consulting and other costs	[3]	(1)	(5)	(4)	(12)
Idle costs	[4]			(2)	(2)
Manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production	[5]	(1)		(2)
Other operating income (expense), net excluding gain related to Unipixel termination	[6]	6	(1)	(2)	(3)
Interest expense	[7]	(16)	(16)	(48)	(46)
Other charges, net	[7]	(1)	(3)	(3)	(15)
Reorganization items, net	[7]				(5)
Income (loss) from continuing operations before income taxes		26	8	50	(31)
Continuing Operations [Member] | Print Systems [Member]
Segment Reporting Information [Line Items]
Revenues		250	278	739	815
Continuing Operations [Member] | Print Systems [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		27	29	67	62
Continuing Operations [Member] | Micro 3D Printing and Packaging [Member]
Segment Reporting Information [Line Items]
Revenues		34	32	98	96
Continuing Operations [Member] | Micro 3D Printing and Packaging [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		4	6	7	10
Continuing Operations [Member] | Software and Solutions [Member]
Segment Reporting Information [Line Items]
Revenues		20	30	63	85
Continuing Operations [Member] | Software and Solutions [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		1	2	1	5
Continuing Operations [Member] | Consumer and Film [Member]
Segment Reporting Information [Line Items]
Revenues		54	64	171	202
Continuing Operations [Member] | Consumer and Film [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		1	12	18	38
Continuing Operations [Member] | Enterprise Inkjet Systems [Member]
Segment Reporting Information [Line Items]
Revenues		18	18	57	62
Continuing Operations [Member] | Enterprise Inkjet Systems [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		4	2	14	14
Continuing Operations [Member] | Intellectual Property Solutions [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(3)	(4)	(11)	(18)
Continuing Operations [Member] | Eastman Business Park Rochester NY [Member]
Segment Reporting Information [Line Items]
Revenues		4	3	11	10
Continuing Operations [Member] | Eastman Business Park Rochester NY [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		1		2	1
Continuing Operations [Member] | Other Segments [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization	[8]	$ (3)	$ 1	$ 2	$ 5
[1]	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses and curtailments and settlement components of pension and other postretirement benefit expenses.
[2]	Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations.
[3]	Consulting and other costs are professional services and other costs associated with certain corporate strategic initiatives.
[4]	Consists of third party costs such as security, maintenance and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.
[5]	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.
[6]	In the third quarter of 2015, a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating income (expense), net in the Consolidated Statement of Operations. Other operating income (expense), net is typically excluded from the segment measure. However, this particular gain was included in the Micro 3D Printing and Packaging segment’s earnings for the third quarter of 2015.
[7]	As reported in the Consolidated Statement of Operations.
[8]	RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below).

Note 17 - Revenues and Earnin76

Note 17 - Revenues and Earnings (Loss) from Continuing Operations (Details) (Parentheticals) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Segment Reporting Information [Line Items]
Gain on Assets Acquired for No Monetary Consideration		$ 3
Other Income [Member]
Segment Reporting Information [Line Items]
Gain on Assets Acquired for No Monetary Consideration	$ 3

Note 18 - Discontinued Operat77

Note 18 - Discontinued Operations for KODAK PROSPER Enterprise Inkjet (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Discontinued Operations [Line Items]
Loss from discontinued operations, net of income taxes	$ (10)	$ (15)	$ (29)	$ (40)
KODAK PROSPER Enterprise Inkjet [Member]
Discontinued Operations [Line Items]
Revenues	29	21	68	61
Cost of sales	27	16	58	60
Selling, general and administrative expenses	6	7	20	16
Research and development expenses	5	4	16	15
Loss from discontinued operations, before income taxes	(9)	(6)	(26)	(30)
Provision for income taxes related to discontinued operations	1	1	1	2
Loss from discontinued operations, net of income taxes	$ (10)	$ (7)	$ (27)	$ (32)

Note 18 - Discontinued Operat78

Note 18 - Discontinued Operations (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 35,000,000		$ 35,000,000		$ 22,000,000
Personalized and Document Imaging Segment [Member]
Discontinued Operations [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax	0	$ (8,000,000)	(2,000,000)	$ (8,000,000)
Assets Held-for-sale, Not Part of Disposal Group, Current	4,000,000		4,000,000		2,000,000
Liabilities Held-for-sale, Not Part of Disposal Group, Current	2,000,000		2,000,000
Prosper Enterprise Inkjet Business [Member]
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 8,000,000		$ 8,000,000		$ 0

Note 18 - Discontinued Operat79

Note 18 - Discontinued Operations Carrying Amount of Major Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Major Classes Of Assets And Liabilities Related To Disposition [Line Items]
Cash and cash equivalents	$ 1	$ 1
KODAK PROSPER Enterprise Inkjet [Member]
Major Classes Of Assets And Liabilities Related To Disposition [Line Items]
Cash and cash equivalents	1	1
Receivables, net	18	15
Inventories, net	39	51
Property, plant and equipment, net	42	32
Intangible assets, net	37	38
Other assets	2	4
Assets of business held for sale	139	141
Accounts payable, trade	9	9
Current portion of long-term debt		1
Other current liabilities	17	12
Long-term debt, net of current portion	3	2
Other long-term liabilities	4	5
Liabilities of business held for sale	$ 33	$ 29

Note 18 - Discontinued Operat80

Note 18 - Discontinued Operations for Selected Cash Flow Statement Information (Details) - KODAK PROSPER Enterprise Inkjet [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation	$ 2	$ 5
Amortization	1	3
Capital expenditures	$ 4	$ 2

Note 19 - Financial Instrumen81

Note 19 - Financial Instruments (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Long-term Debt, Fair Value	$ 652		$ 652		$ 592
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivative Asset, Notional Amount	347		347		$ 384
Designated as Hedging Instrument [Member]
Derivatives Hedging Instruments	$ 0	$ 0	$ 0	$ 0

Note 19 - Derivatives Not Desig

Note 19 - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Financial Instruments Owned At Fair Value [Abstract]
Net (loss) gain from derivatives not designated as hedging instruments	$ (2)	$ (6)	$ (3)	$ 15

Note 20 - Subsequent Events - A

Note 20 - Subsequent Events - Additional Information (Details)	Nov. 07, 2016USD ($)MemberDirector$ / sharesshares	Sep. 30, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares
Subsequent Event [Line Items]
Preferred Stock, No Par Value		$ 0	$ 0
Liability for any obligation | $		$ 2,004,000,000	$ 2,035,000,000
Settlement Agreement [Member]
Subsequent Event [Line Items]
Liability for any obligation | $		$ 0
Subsequent Event [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Expected closing purchase agreement period	2016-11
Preferred stock, liquidation preference	$ 100
Common stock price equal or exceeds preferred stock conversion price percentage	125.00%
Preferred stock conversion description	The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion. Each holder will have the right to convert any shares of Series A Preferred Stock during a specified period in connection with a fundamental change, in which case the conversion rate will be adjusted under certain circumstances and such holder will also be entitled to a payment in respect of accumulated dividends. In addition, the Company will have the right to require holders to convert any shares of Series A Preferred Stock in connection with certain reorganization events, in which case the conversion rate will be adjusted under certain circumstances and the holders will also be entitled to a payment in respect of accumulated dividends. If any shares of Series A Preferred Stock have not been converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock, the Company will be required to redeem such shares at par plus the amount of accrued and unpaid dividends.
Preferred stock conversion percentage of outstanding common stock	19.99%
Expected number of members to nominate on conversion basis | Member	2
Number of additional directors to elect if dividends in arrears | Director	2
Subsequent Event [Member] | Purchase Agreement [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Purchase agreement date	Nov. 7, 2016
Preferred stock, number of shares issued | shares	2,000,000
Percentage of cash dividend payable on preferred stock	5.50%
Preferred Stock, No Par Value	$ 0
Preferred stock purchase price per share	$ 100
Gross proceeds from issuance of shares | $	$ 200,000,000
Subsequent Event [Member] | Settlement Agreement [Member]
Subsequent Event [Line Items]
Environmental remediation liability payment, description	The Company has no obligation to make a payment under the Settlement Agreement unless the liabilities associated with the remediation covered by the Settlement Agreement exceed $99 million, in which case the Company will be liable for 50% of the portion above $99 million.
Threshold amount of remediation liabilities to make payment | $	$ 99,000,000
Percentage of portion above environmental remediation threshold amount liable to pay	50.00%
Subsequent Event [Member] | Settlement Agreement [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Initial conversion rate of preferred stock to common stock	5.7471
Initial conversion price of preferred stock per share of common stock	$ 17.40