Eastman Kodak (KODK) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 01, 2018
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		42,726,652
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false

Consolidated Statement of Opera

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Total revenues	$ 366	$ 379	$ 1,095	$ 1,117
Total cost of revenues	301	315	916	921
Gross profit	65	64	179	196
Selling, general and administrative expenses	59	61	185	192
Research and development costs	13	16	42	54
Restructuring costs and other	9	4	13	22
Other operating (income) expense, net	(10)	20	(12)	32
Goodwill impairment		56		56
Loss from continuing operations before interest expense, other (income) charges, net and income taxes	(6)	(93)	(49)	(160)
Interest expense	9	8	26	24
Pension income excluding service cost component	(35)	(39)	(99)	(114)
Other (income) charges, net	(4)	(4)	13	(33)
Earnings (loss) from continuing operations before income taxes	24	(58)	11	(37)
Provision (benefit) for income taxes	5	(13)	13	(6)
Equity in loss of equity method investment, net of income taxes		1		1
Earnings (loss) from continuing operations	19	(46)	(2)	(32)
Loss from discontinued operations, net of income taxes				(3)
Net earnings (loss)	$ 19	$ (46)	$ (2)	$ (35)
Basic net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$ 0.33	$ (1.20)	$ (0.40)	$ (1.08)
Discontinued operations				(0.07)
Basic net earnings (loss) per share attributable to Eastman Kodak Company common shareholders	0.33	(1.20)	(0.40)	(1.15)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	0.33	(1.20)	(0.40)	(1.08)
Discontinued operations				(0.07)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company common shareholders	$ 0.33	$ (1.20)	$ (0.40)	$ (1.15)
Number of common shares used in basic and diluted net earnings (loss) per share
Basic	42.7	42.5	42.7	42.5
Diluted	43	42.5	42.7	42.5
Product [Member]
Total revenues	$ 293	$ 303	$ 878	$ 893
Total cost of revenues	251	261	765	759
Service [Member]
Total revenues	73	76	217	224
Total cost of revenues	$ 50	$ 54	$ 151	$ 162

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement Of Income And Comprehensive Income [Abstract]
NET INCOME (LOSS)	$ 19	$ (46)	$ (2)	$ (35)
Other comprehensive (loss) income, net of tax:
Currency translation adjustments	(12)	(5)	(19)	9
Pension and other postretirement benefit plan obligation activity, net of tax	3	(3)	3	(9)
Other comprehensive loss, net of tax	(9)	(8)	(16)
COMPREHENSIVE INCOME (LOSS), NET OF TAX	$ 10	$ (54)	$ (18)	$ (35)

Consolidated Statement of Finan

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 238	$ 344
Trade receivables, net of allowances of $9 in each period	244	282
Inventories, net	306	276
Other current assets	56	56
Total current assets	844	958
Property, plant and equipment, net of accumulated depreciation of $426 and $394, respectively	276	314
Goodwill	32	32
Intangible assets, net	76	86
Restricted cash	10	17
Deferred income taxes	175	188
Other long-term assets	127	112
TOTAL ASSETS	1,540	1,707
LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY
Accounts payable, trade	167	198
Short-term borrowings and current portion of long-term debt	396	4
Other current liabilities	216	217
Total current liabilities	779	419
Long-term debt, net of current portion	5	399
Pension and other postretirement liabilities	384	466
Other long-term liabilities	183	202
Total Liabilities	1,351	1,486
Commitments and Contingencies (Note 7)
Equity (Deficit)
Common stock, $0.01 par value
Additional paid in capital	621	631
Treasury stock, at cost	(9)	(9)
Accumulated deficit	(187)	(174)
Accumulated other comprehensive loss	(407)	(391)
Total shareholders’ equity	18	57
TOTAL LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY	1,540	1,707
Convertible Series A Preferred Stock [Member]
LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY
Redeemable, convertible Series A preferred stock, no par value, $100 per share liquidation preference	$ 171	$ 164

Consolidated Statement of Fin_2

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Allowance for trade receivables	$ 9	$ 9
Property, plant and equipment, accumulated depreciation	$ 426	$ 394
Common stock, par value	$ 0.01	$ 0.01
Convertible Series A Preferred Stock [Member]
Preferred stock, no par value	0	0
Preferred stock, liquidation preference per share	$ 100	$ 100

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Millions		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net (loss) earnings		$ 19	$ (46)	$ (2)	$ (35)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization				58	62
Pension income				(81)	(91)
Change in fair value of embedded conversion features derivative liability	[1]	(5)	(6)	2	(42)
Non-cash restructuring costs and asset impairments					87
Prosper asset remeasurement	[2]				12
Net gain on sales of assets/businesses		(5)		(7)	(2)
Stock based compensation				5	7
Non-cash changes in workers' compensation and legal reserves				(10)
Provision (benefit) for deferred income taxes				6	(18)
Decrease in trade receivables				28	28
Increase in inventories				(42)	(42)
Decrease in trade payables				(25)	(17)
Decrease in liabilities excluding borrowings and trade payables				(20)	(20)
Other items, net				9	(6)
Total adjustments				(77)	(42)
Net cash used in operating activities				(79)	(77)
Cash flows from investing activities:
Additions to properties				(24)	(28)
Proceeds from sales of assets/businesses, net				8	2
Proceeds from sales of marketable securities					1
Net cash used in investing activities				(16)	(25)
Cash flows from financing activities:
Repayment of emergence credit facilities					(1)
Repayment of capital leases				(2)	(3)
Preferred stock dividend payments				(8)	(7)
Payment of contingent consideration related to the sale of a business					(7)
Treasury stock purchases					(1)
Net cash used in financing activities				(10)	(19)
Effect of exchange rate changes on cash				(7)	9
Effect of exchange rate changes on restricted cash				(1)
Net decrease in cash, cash equivalents and restricted cash				(113)	(112)	$ (109)	$ (122)
Cash, cash equivalents and restricted cash, beginning of period				369	478	478
Cash, cash equivalents and restricted cash, end of period		$ 256	$ 366	$ 256	$ 366	$ 369	$ 478
[1]	Refer to Note 21, “Financial Instruments”.
[2]	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded if the Prosper assets, which were previously presented as held for sale, had been continuously classified as held and used.

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2018
Accounting Policies [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 for a fair statement of 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 statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. GOING CONCERN The consolidated interim financial statements have been prepared on the going concern basis of accounting, which assumes Kodak will continue to operate as a going concern and which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has $395 million of outstanding indebtedness under the Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”). The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of (i) the maturity date of September 3, 2019 or (ii) the acceleration of such loans following the occurrence of an event of default (as defined in the First Lien Term Credit Agreement). The Company also has issued approximately $85 million and $96 million of letters of credit under the Amended and Restated Credit Agreement (the “Amended Credit Agreement”) as of September 30, 2018 and December 31, 2017, respectively. Should the Company not repay, refinance or extend the maturity of the loans under the existing First Lien Term Credit Agreement prior to June 5, 2019, the termination date will occur under the Amended Credit Agreement on such date unless the Amended Credit Agreement has been amended in the interim. Upon the occurrence of the termination date under the Amended Credit Agreement, the obligations thereunder will become due and the Company will need to provide alternate collateral in place of the letters of credit issued under the Amended Credit Agreement. As of September 30, 2018 and December 31, 2017, Kodak had approximately $238 million and $344 million, respectively, of cash and cash equivalents. $122 million and $172 million was held in the U.S. as of September 30, 2018 and December 31, 2017, respectively, and $116 million and $172 million were held outside the U.S. Cash balances held outside the U.S. are generally required to support local country operations and may have high tax costs or other limitations that delay the ability to repatriate, and therefore may not be readily available for transfer to other jurisdictions. Outstanding inter-company loans to the U.S. as of September 30, 2018 and December 31, 2017 were $379 million and $358 million, respectively, which includes short-term intercompany loans from Kodak’s international finance center of $81 million and $59 million as of September 30, 2018 and December 31, 2017, respectively. In China, where approximately $60 million and $108 million of cash and cash equivalents was held as of September 30, 2018 and December 31, 2017, respectively, there are limitations related to net asset balances that may impact the ability to make cash available to other jurisdictions in the world. Kodak had a net decrease in cash, cash equivalents, and restricted cash of $109 million, $122 million, and $158 million for the years ended December 31, 2017, 2016, and 2015, respectively, and a decrease in cash, cash equivalents, and restricted cash of $113 million for the nine months ended September 30, 2018. U.S. GAAP requires an evaluation of whether there are conditions or events, considered in the aggregate, that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date the financial statements are issued. Initially, this evaluation does not consider the potential mitigating effect of management’s plans that have not been fully implemented. When substantial doubt exists, management evaluates the mitigating effect of its plans if it is probable that (1) the plans will be effectively implemented within one year after the date the financial statements are issued, and (2) when implemented, the plans will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued or prior to the conditions or events that create the going concern risk. As of the date of issuance of these financial statements, Kodak has debt coming due within twelve months and does not have committed financing or available liquidity to meet such debt obligations if they were to become due in accordance with their current terms. In October 2018, Kodak entered into a non-binding work letter with an existing lender under the First Lien Term Credit Agreement and another potential financing source, which outlines the terms and conditions of a proposed new term loan facility. The proceeds from the proposed new facility, if consummated, would be used to refinance the loans under the First Lien Term Credit Agreement in full. The non-binding work letter replaces the non-binding letter of intent entered into during the third quarter of 2018. Under the non-binding work letter, Kodak has agreed to work exclusively with the potential financing sources to reach a binding commitment letter setting out the key terms of the proposed new facility. Kodak is currently in negotiations with the potential financing sources regarding the terms of the proposed new facility, however, there can be no assurance that Kodak and the potential financing sources will reach a binding commitment letter on such terms. Exclusive negotiations between Kodak and the potential financing sources expire on November 12, 2018 in accordance with the terms of the non-binding work letter. Kodak has retained an investment banker in connection with a sale of its Flexographic Packaging segment and is in negotiations on an exclusive basis to sell this segment. Net proceeds from any sale of Kodak’s Flexographic Packaging segment will be used to reduce outstanding term loan debt. Under the terms of the First Lien Term Credit Agreement, Kodak is required to maintain a Secured Leverage Ratio. The Secured Leverage Ratio is generally determined by dividing secured debt, net of U.S. cash and cash equivalents, by consolidated EBITDA, as calculated under the First Lien Term Credit Agreement. The consolidated EBITDA, as calculated under the First Lien Term Credit Agreement, could be adversely affected by the sale process or the sale of the Flexographic Packaging segment, which could result in non-compliance with a debt covenant. Additionally, Kodak is facing liquidity challenges due to negative cash flow. Based on forecasted cash flows, there are uncertainties regarding Kodak’s ability to meet commitments in the U.S. as they come due. Kodak’s plans to improve cash flow include reducing interest expense by decreasing the debt balance using proceeds from asset sales, including the sale of the Flexographic Packaging segment; further restructuring Kodak’s cost structure; and paring investment in new technology by eliminating, slowing, and partnering with investors in product development programs. The sale of the Flexographic Packaging segment and/or refinancing of the loans under the First Lien Term Credit Agreement are not solely within Kodak’s control. Executing agreements for the sale or a refinancing of and the timing for a closing of the sale or a refinancing of the First Lien Term Credit Agreement are dependent upon several external factors outside Kodak’s control, including but not limited to, the ability of the Company to reach acceptable agreements with different counterparties and the time required to meet conditions to closing under a sale agreement or credit facility. Kodak makes no assurances regarding the likelihood, certainty or timing of consummating any asset sales, including of the Flexographic Packaging segment, refinancing of the Company’s existing debt, or regarding the sufficiency of any such actions to meet Kodak’s debt obligations, including compliance with debt covenants, or other commitments in the U.S. as they come due. These conditions raise substantial doubt about Kodak’s ability to continue as a going concern . For more information regarding the First Lien Term Credit Agreement, the Amended Credit Agreement and debt covenants see Note 6, “Debt and Capital Leases”. RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2017-07, Compensation—Retirements Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. ASU 2017-07 requires entities to report the service cost component of net periodic pension and postretirement benefit cost in the same line item(s) as other compensation costs arising from services rendered during the period and to report all other components of net benefit costs outside a subtotal of income from operations. In addition, the ASU allows only the service cost component to be eligible for capitalization when applicable. Kodak adopted ASU 2017-07 effective January 1, 2018, retrospectively for the presentation of the service cost and other cost components and prospectively for the application of the capitalization eligibility. The components of net benefit cost are shown in Note 14, “Retirement Plans and Other Postretirement Benefits”. The guidance impacted presentation in Kodak’s consolidated financial statements and the capitalization of costs to inventory. The presentation of the service cost component was consistent with the requirements of the new standard. The other components (which were presented within Cost of revenues, Selling and general administrative expenses and Research and development costs) are being presented separately on the face of the Consolidated Statement of Operations. The segment measure of profit and loss previously included only the service cost and amortization of prior service credits components of net periodic pension and postretirement benefit costs (refer to Note 20, “Segment Information”). Effective January 1, 2018, the segment measure of profit and loss only includes the service cost component of net periodic pension and postretirement benefit costs and prior periods have been reclassified to conform to this presentation. In February 2017, the FASB issued ASU 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 defines in-substance nonfinancial assets, provides guidance with respect to accounting for partial sales of nonfinancial assets and conforms the derecognition guidance on nonfinancial assets with the model for transactions in the new revenue standard (Topic 606 as described below). Kodak adopted ASU 2017-05 effective January 1, 2018 using the modified retrospective adoption approach. The application of this standard did not have a material impact on Kodak’s consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Topic 825): 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. Kodak adopted ASU 2016-01 effective January 1, 2018. The adoption of this guidance did not have a material impact on Kodak’s 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 addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Kodak adopted the provisions of the new standard effective January 1, 2018 using the modified retrospective method which allows companies to record a one-time adjustment to opening retained earnings for the cumulative effect of the standard on open contracts at the time of adoption. Kodak derives revenue from various brand licensing arrangements, which may include upfront payments and/or sales-based royalties subject to minimum annual guaranteed amounts. Kodak recorded a cumulative effect adjustment of approximately $10 million as a decrease to the opening balance of retained earnings related to these arrangements. With the exception of brand license revenue, Kodak did not identify any changes in the timing of revenue recognition that resulted in a material transition adjustment. The cumulative effect of the changes made to the Consolidated Statement of Financial Position for January 1, 2018 for the adoption of ASU 2014-09 were as follows. The net reduction in opening retained earnings primarily reflected the impact related to brand licensing revenues. (in millions) Balance at December 31, 2017 Adjustments Due to ASU 2014-09 Balance at January 1, 2018 Liabilities Other current liabilities $ 217 $ 2 $ 219 Other long-term liabilities 202 8 210 Deficit Accumulated Deficit (174 ) (10 ) (184 ) The impact of the adoption on the Consolidated Statement of Operations and Consolidated Statement of Financial Position were as follows: Three Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 293 $ 292 $ 1 Services 73 73 — Total revenues 366 365 1 Net income $ 19 $ 18 $ 1 Nine Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 878 $ 875 $ 3 Services 217 217 — Total revenues 1,095 1,092 3 Net loss $ (2 ) $ (5 ) $ 3 September 30, 2018 (in millions) As Reported Balances without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Liabilities Other current liabilities $ 216 $ 214 $ 2 Other long-term liabilities 183 178 5 Deficit Accumulated Deficit (187 ) (180 ) (7 ) RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In September 2018, the FASB issued ASU 2018-14, In September 2018 the FASB issued ASU 2018-13, In August 2018, the FASB issued ASU 2018-15, The ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. In February 2018, the FASB issued ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”. The ASU addresses certain stranded income tax effects in accumulated other comprehensive income (AOCI) resulting from the Tax Cuts and Jobs Act (the “2017 Tax Act”). The ASU provides an option to reclassify stranded tax effects within AOCI to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act (or portion thereof) is recorded and requires additional disclosures. The ASU is effective for fiscal years beginning after December 15, 2018 (January 1, 2019 for Kodak) and interim periods within those fiscal years. Early adoption is permitted and may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act is recognized. Kodak plans to adopt the new standard on the effective date. The adoption of this ASU will not have an impact on the Consolidated Financial Statements as a result of Kodak’s U.S. valuation allowance. 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 plans to adopt the new standard on the effective date. 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. The original guidance required application on a modified retrospective basis to the earliest period presented. In July 2018, the FASB issued ASU 2018-11, Targeted improvements to ASC 842, which includes an option to not restate comparative periods in transition and elect to use the effective date of ASC 842, as the date of initial application of transition. Kodak plans to adopt the new standard on the effective date applying the new transition method allowed under ASU 2018-11 and is currently evaluating the impact of adoption on its financial statements. Kodak is currently evaluating its existing lease portfolio, including accumulating all the necessary information required to properly account for the leases under the new standard. Additionally, a new lease accounting system is being implemented to support the accounting and disclosure requirements of the new standard. Kodak anticipates that the adoption of the amended lease guidance will materially increase the assets and liabilities recorded in its Consolidated Statement of Financial Position and may require certain changes to its systems and processes.

Note 2 - Cash, Cash Equivalents

Note 2 - Cash, Cash Equivalents and Restricted Cash	9 Months Ended
	Sep. 30, 2018
Cash And Cash Equivalents [Abstract]
Cash, Cash Equivalents and Restricted Cash [Text Block]	NOTE 2: CASH, CASH EQUIVALENTS AND RESTRICTED CASH The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Statement of Financial Position that sums to the total of such amounts shown in the Statement of Cash Flows: September 30, December 31, (in millions) 2018 2017 Cash and cash equivalents $ 238 $ 344 Restricted cash included in Other current assets 8 8 Long-term restricted cash 10 17 Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows $ 256 $ 369 Restricted cash included in Other current assets on the Statement of Financial Position primarily represents amounts which support hedging activities. Long-term restricted cash includes $5 million and $6 million of security posted related to Brazilian legal contingencies as of September 30, 2018 and December 31, 2017, respectively. Long-term restricted cash also includes $0 million and $6 million as of September 30, 2018 and December 31, 2017, respectively, supporting compliance with the Excess Availability threshold under the Amended and Restated Credit Agreement (the “Amended Credit Agreement”).

Note 3 - Inventories, Net

Note 3 - Inventories, Net	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Inventory Disclosure [Text Block]	NOTE 3: INVENTORIES, NET September 30, December 31, (in millions) 2018 2017 Finished goods $ 174 $ 159 Work in process 65 57 Raw materials 67 60 Total $ 306 $ 276

Note 4 - Other Current Liabilit

Note 4 - Other Current Liabilities	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 4: OTHER CURRENT LIABILITIES September 30, December 31, (in millions) 2018 2017 Employee related liabilities $ 51 $ 47 Deferred revenue 31 30 Deferred consideration on disposed businesses 24 10 Customer rebates 24 29 Workers compensation 10 10 Restructuring liabilities 8 10 Other 68 81 Total $ 216 $ 217 The customer rebate amounts will potentially be settled through customer deductions applied to outstanding trade receivables in lieu of cash payments.

Note 5 - Other Long-term Liabil

Note 5 - Other Long-term Liabilities	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Noncurrent [Text Block]	NOTE 5: OTHER LONG-TERM LIABILITIES September 30, December 31, (in millions) 2018 2017 Workers compensation $ 87 $ 96 Asset retirement obligations 49 43 Deferred taxes 13 16 Environmental liabilities 11 12 Deferred consideration on disposed businesses — 14 Other 23 21 Total $ 183 $ 202

Note 6 - Debt And Capital Lease

Note 6 - Debt And Capital Leases	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt and Capital Leases Disclosures [Text Block]	NOTE 6: DEBT AND CAPITAL LEASES Debt and capital leases and related maturities and interest rates were as follows at September 30, 2018 and December 31, 2017 (in millions): September 30, December 31, (in millions) 2018 2017 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2019 7.35% $ 393 $ — Capital leases Various Various 3 3 Other debt Various Various — 1 396 4 Non-current portion: Term note 2019 7.35% — 393 Capital leases Various Various 3 4 Other debt Various Various 2 2 5 399 $ 401 $ 403 On September 3, 2013, the Company entered into (i) the First Lien Term Credit Agreement with the lenders party thereto (the “First Lien Lenders”), JPMorgan Chase Bank, N.A. as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC, and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners, and (ii) a Senior Secured Second Lien Term Credit Agreement (the “Second Lien Term Credit Agreement,” and together with the First Lien Term Credit Agreement, the “Term Credit Agreements”), with the lenders party thereto (the “Second Lien Lenders,” and together with the First Lien Lenders, the “Term Credit Lenders”), Barclays Bank PLC as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners. Additionally, the Company and its U.S. subsidiaries (the “Subsidiary Guarantors”) entered into an Asset Based Revolving Credit Agreement (the “ABL Credit Agreement” and together with the Term Credit Agreements, the “Credit Agreements”) with the lenders party thereto (the “ABL Lenders” and together with the First Lien Lenders and the Second Lien Lenders, the “Lenders”) and Bank of America N.A. as administrative agent and collateral agent, Barclays Bank PLC as syndication agent and Merrill Lynch, Pierce, Fenner & Smith Inc., Barclays Bank PLC and J.P. Morgan Securities LLC as joint lead arrangers and joint bookrunners. Pursuant to the terms of the Credit Agreements, the Term Credit Lenders provided the Company with term loan facilities in an aggregate principal amount of $695 million, consisting of $420 million of first-lien term loans (the “First Lien Loans”) and $275 million of second-lien term loans (the “Second Lien Loans”). Net proceeds from the Term Credit Agreements were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of (i) the maturity date of September 3, 2019 or (ii) the acceleration of such loans following the occurrence of an event of default (as defined in the First Lien Term Credit Agreement). The Second Lien Term Credit Agreement was prepaid and terminated on November 15, 2016. The Credit Agreements limit, among other things, the Company’s and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) make restricted payments (including dividend payments, et al.) and (v) make investments. In addition to other customary affirmative covenants, the Credit Agreements provide for a periodic delivery by the Company of its various financial statements as set forth in the Credit Agreements. Events of default under the Credit Agreements include, among others, failure to pay any loan, interest or other amount due under the applicable credit agreement, breach of specific covenants and a change of control of the Company. Upon an event of default, the applicable lenders may declare the outstanding obligations under the applicable credit agreement to be immediately due and payable and exercise other rights and remedies provided for in such credit agreement. The First Lien Loans bear interest at the rate of LIBOR plus 6.25% per annum, with a LIBOR floor of 1% or Alternate Base Rate (as defined in the First Lien Term Credit Agreement) plus 5.25%. Each existing and future direct or indirect U.S. subsidiary of the Company (other than immaterial subsidiaries, unrestricted subsidiaries and certain other subsidiaries) have agreed to provide unconditional guarantees of the obligations of the Company under the Credit Agreements. Subject to certain exceptions, obligations under the First Lien Term Credit Agreement are secured by: (i) a first lien on all assets of the Company and the Subsidiary Guarantors, other than the ABL Collateral (as defined below), including a first lien on 100% of the stock of material domestic subsidiaries and 65% of the stock of material first-tier foreign subsidiaries (collectively the “Term Collateral”) and (ii) a second lien on the ABL Collateral. Obligations under the Asset Based Revolving Credit Agreement are secured by: (i) a first lien on cash, accounts receivable, inventory, machinery and equipment (the “ABL Collateral”) and (ii) a second lien on the Term Collateral. The Company may voluntarily prepay the First Lien Loan. As defined in the First Lien Term Credit Agreement, the Company is required to prepay loans with net proceeds from asset sales, recovery events or issuance of indebtedness, subject to, in the case of net proceeds received from asset sales or recovery events, reinvestment rights by the Company in assets used or usable by the business within certain time limits. During 2016 and 2017, Kodak prepaid $11 million of principal under the First Lien Term Credit Agreement. Under the terms of the First Lien Term Credit Agreement, the prepayments were applied first to the installment principal payments of $4 million due over the next twelve months, then ratably to the remaining scheduled payments. With the prepayments, Kodak does not owe any future scheduled principal payments until the maturity date of the loan. On an annual basis, the Company will prepay on June 30 of the following fiscal year loans in an amount equal to a percentage of Excess Cash Flow (“ECF”) as defined in the First Lien Term Credit Agreement, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in the First Lien Term Credit Agreement) to be less than $100 million or the Secured Leverage ratio is less than 2.25 to 1.00. For the year ended December 31, 2017 ECF was a negative amount. Under the First Lien Term Credit Agreement, the Company is required to maintain a Secured Leverage Ratio (as defined therein) not to exceed specified levels. The Secured Leverage Ratio under the First Lien Term Credit Agreement is tested at the end of each quarter based on the prior four quarters. The maximum Secured Leverage Ratio permitted under the First Lien Term Credit Agreement is 2.75:1. As of September 30, 2018 and December 31, 2017, Kodak was in compliance with all covenants under the First Lien Term Credit Agreement. Under the terms of the Credit Agreements, the Company may designate Restricted Subsidiaries as Unrestricted Subsidiaries provided the aggregate sales of all Unrestricted Subsidiaries are less than 7.5% of the consolidated sales of Kodak and the aggregate assets of all Unrestricted Subsidiaries are less than 7.5% of Kodak’s consolidated assets. Further, under the Amended Credit Agreement, on a pro forma basis at the time of designation and immediately after giving effect thereto, Excess Availability must be at least $30 million and the pro forma Fixed Charge Coverage Ratio must be no less than 1.0 to 1.0. Upon designation of Unrestricted Subsidiaries, the Company will be required to provide to the Lenders reconciling statements to eliminate all financial information pertaining to Unrestricted Subsidiaries which is included in its annual and quarterly financial statements. In March 2018, the Company designated five subsidiaries as Unrestricted Subsidiaries, Kodak PE Tech, LLC, Kodak LB Tech, LLC, Kodak Realty, Inc., Kodakit Singapore Pte. Limited and KP Services (Jersey) Ltd. This action allowed the Company to better position assets which may be monetized in the future and address costs related to underutilized properties. Collectively, these subsidiaries had sales of approximately $3 million and $8 million for the three and nine months ended September 30, 2018, respectively, which represents 1% of Kodak’s consolidated sales for both the three and nine months ended September 30, 2018. These subsidiaries had assets of $25 million as of September 30, 2018, which represents 2% of Kodak’s consolidated assets as of September 30, 2018. Each of the capitalized but undefined terms has the meaning ascribed to such term in the Credit Agreements. EBITDA of the Unrestricted Subsidiaries, as calculated under the First Lien Term Credit Agreement and the Amended Credit Agreement, is a loss and is excluded from the calculation of the Secured Leverage Ratio. Therefore, designating these Subsidiaries as Unrestricted had the impact of improving the Secured Leverage Ratio. Kodak intends to conduct its operations in a manner that will result in continued compliance with the Credit Agreements; however, compliance for future quarters may depend on Kodak undertaking one or more non-operational transactions, such as the repatriation of cash into the U.S., the management of operating cash outflows, the designation of additional subsidiaries as Unrestricted Subsidiaries, a monetization of assets, a debt refinancing, the raising of equity capital, or a similar transaction. If Kodak is unable to remain in compliance and does not make alternate arrangements with its term lenders, an event of default would occur under the Credit Agreements which, among other remedies, would entitle the lenders or their agents to declare the outstanding obligations under the First Lien Term Credit Agreement to be immediately due and payable. There is no assurance Kodak will be able to complete any non-operational transaction it may undertake to maintain compliance with covenants under the Credit Agreements or to refinance, or otherwise pay, the First Lien Loans on or before the maturity date of September 3, 2019 or the obligations under the ABL Credit Agreement on June 6, 2019 if the First Lien Loans are not refinanced or paid on or before their maturity date. See also the Going Concern subsection of Note 1, “Basis of Presentation and Recent Accounting Pronouncements”. 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. 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. 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 $85 million and $96 million of letters of credit under the Amended Credit Agreement as of September 30, 2018 and December 31, 2017, respectively. The Company had approximately $24 million and $20 million of Excess Availability under the Amended Credit Agreement as of September 30, 2018 and December 31, 2017, respectively. 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 Orderly Liquidation Value of Eligible Equipment or $12 million, as of September 30, 2018 (which $12 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. As of September 30, 2018 and December 31, 2017, 12.5% of lender commitments were $18.75 million. If Excess Availability falls below 12.5% of lender commitments, Kodak may, in addition to the requirement to be in compliance with the minimum Fixed Charge Coverage Ratio, become subject to cash dominion control. Since Excess Availability was greater than 12.5% of lender commitments at September 30, 2018 and December 31, 2017, Kodak is not required to have a minimum Fixed Charges Coverage Ratio of 1.0 to 1.0. As of September 30, 2018 and December 31, 2017, Kodak was in compliance with all the covenants under the Amended Credit Agreement.

Note 7 - Commitments and Contin

Note 7 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 7: COMMITMENTS AND CONTINGENCIES As of September 30, 2018, the Company had outstanding letters of credit of $85 million issued under the Amended Credit Agreement, as well as bank guarantees and letters of credit of $3 million, surety bonds in the amount of $42 million, and restricted cash and deposits of $24 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies and 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, 2018, 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 $10 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, 2018, Kodak has posted security composed of $5 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 $58 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, remediations and proceedings, including, from time to time, commercial, customs, employment, environmental, tort 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 8 - Guarantees

Note 8 - Guarantees	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Guarantees [Text Block]	NOTE 8: GUARANTEES EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $5 million and the outstanding amount for those guarantees is $2 million. 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 six years after the original warranty period. The change in Kodak’s deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2017 to September 30, 2018, 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, 2017 $ 23 New extended warranty and maintenance arrangements in 2018 82 Recognition of extended warranty and maintenance arrangement revenue in 2018 (83 ) Deferred revenue on extended warranties as of September 30, 2018 $ 22

Note 9 - Revenue

Note 9 - Revenue	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Revenue [Text Block]	NOTE 9: REVENUE Revenue Recognition Kodak’s revenue transactions include sales of products (such as components and consumables for use in Kodak and other manufacturers’ equipment and film-based products); equipment; software; services; integrated solutions; and intellectual property and brand licensing. Revenue from services includes extended warranty, customer support and maintenance agreements, consulting, business process services, training and education. Revenues are recognized when control of the promised goods or services is transferred to customers in an amount that reflects the consideration Kodak expects to be entitled to in exchange for those goods or services. For product sales (such as plates, film, inks, chemicals and other consumables) revenue is recognized when control has transferred from Kodak to the buyer, which may be upon shipment or upon delivery to the customer site, based on contract terms or legal requirements in certain jurisdictions. Service revenue is recognized using the time-based method ratably over the contractual period as it best depicts when the customer receives the benefit from the service. Service revenue for time and materials-based agreements is recognized as services are performed. Equipment is generally dependent on, and interrelated with, the underlying operating system (firm ware) and cannot function without the operating system. In these cases, the hardware and software license are accounted for as a single performance obligation. Contracts with customers may include multiple performance obligations including equipment, and optional software licenses and service agreements. Service agreements may be prepaid or paid over-time and range from three months to six years. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are based on the prices charged to customers or using expected cost-plus margin. For non-complex equipment installations and software sales (Prepress, Packaging and Prosper Components and Unified Workflow Solutions businesses) revenue is recognized when control of each distinct performance obligation has transferred from Kodak to the buyer, which is generally met when the equipment or software is delivered and installed at the customer site as delivery and installation generally occur within the same period. For complex equipment installations or integrated software solutions (Prosper Presses, Electrophotographic Printing Solutions Printers, Unified Workflow Solutions) revenue is deferred until receipt of customer acceptance and control has transferred to the buyer. Software licenses are sold both in bundled equipment arrangements as discussed above or on a stand-alone basis (Unified Workflow Solutions business). Software licenses are generally perpetual and are usually sold with post-contract support services (“PCS”) which are considered distinct performance obligations as the customer’s use of the existing software is not dependent upon future upgrades. Kodak recognizes software revenue at the time that the customer obtains control over the software which generally occurs upon installation while revenue allocated to the PCS is recognized over the service period. In service arrangements such as consulting or business process services (Kodak Technology Solutions business) where final acceptance by the customer is required, revenue is deferred until all acceptance criteria have been met and Kodak has a legal right to payment. Kodak’s licensing revenue is comprised of software licenses as discussed above, licenses to use functional intellectual property (patents and technical know-how) and licenses to use symbolic intellectual property (brand names and trademarks) (Consumer and Film businesses). The timing and the amount of revenue recognized from the licensing of intellectual property depends upon a variety of factors, including the nature of the performance obligations (functional vs. symbolic licenses) specific terms of each agreement, and the payment terms. Aside from software licenses discussed above, Kodak’s functional licenses generally provide the right to use functional intellectual property; therefore, non-sales/usage-based revenue is recognized when the customer has the right to use the intellectual property while sales and usage-based royalties are recognized in the period the related sales and usage occurs. Revenue for symbolic licenses such as brand licenses are recognized over time. Deferred revenue is recorded when cash payments are received in advance of satisfying performance obligations such as deposits required in advance on equipment orders, prepaid service contracts or prepaid royalties on intellectual property arrangements. Interest expense is imputed for payments received greater than one year in advance of performance. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 to 60 days. Kodak applies the practical expedient with respect to implied financial components and only imputes interest for payment terms greater than one year. Sales and usage-based taxes are excluded from revenues. Certain customers may receive cash-based incentives or credits, which are accounted for as variable consideration. Kodak estimates these amounts based on the expected amount to be provided to customers. Kodak expenses sales commissions when incurred if the amortization period would be one year or less. These costs are recorded in Selling, general and administrative expenses. Kodak accrues the estimated cost of post-sale obligations, including basic product warranties, at the time of revenue recognition. Shipping and handling costs are accounted for as fulfillment costs and are included in cost of sales. Kodak does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less or for which revenue is recognized at the amount to which Kodak has the right to invoice for services performed. Performance obligations with an original expected length of greater than one year generally consist of deferred service contracts, operating leases and licensing arrangements. As of September 30, 2018, there was approximately $70 million of unrecognized revenue from unsatisfied performance obligations. Approximately 10% of the revenue from unsatisfied performance obligations is expected to be recognized in 2018, 35% in 2019, 30% in 2020 and 25% thereafter. Disaggregation of Revenue The following tables present revenue disaggregated by major product, portfolio summary and geography. Major product: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 166 $ 9 $ 33 $ — $ 4 $ — $ — $ 212 Ongoing service arrangements (1) 33 19 2 12 1 — — 67 Total Annuities 199 28 35 12 5 — — 279 Equipment & Software 18 11 1 3 — — — 33 Film and chemicals — — — — 40 — — 40 Other (2) — — — 6 3 1 4 14 Total $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 509 $ 24 $ 99 $ — $ 13 $ — $ — $ 645 Ongoing service arrangements (1) 100 59 6 36 2 — — 203 Total Annuities 609 83 105 36 15 — — 848 Equipment & Software 51 20 6 11 — — — 88 Film and chemicals — — — — 121 — — 121 Other (2) — — — 14 8 3 13 38 Total $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095 (1) Service revenue in the Consolidated Statement of Operations includes the ongoing service revenue shown above as well as revenue from project-based document management and managed print services businesses, which is included in Other above. (2) Other includes revenue from professional services, non-recurring engineering services, project-based document management and managed print services businesses, tenant rent and related property management services and licensing. Product Portfolio Summary: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 39 $ 26 $ 28 $ 21 $ 3 $ — $ — $ 117 Strategic other businesses (2) 170 — 8 — 41 1 4 224 Planned declining businesses (3) 8 13 — — 4 — — 25 $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 113 $ 63 $ 87 $ 61 $ 8 $ 2 $ — $ 334 Strategic other businesses (2) 520 — 24 — 123 1 13 681 Planned declining businesses (3) 27 40 — — 13 — — 80 $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095 (1) Growth engines consist of Sonora, PROSPER, FLEXCEL NX, Software and Solutions, AM3D, excluding intellectual property (IP) licensing, and brand licensing. (2) Strategic Other Businesses include plates, Computer to Plate (“CTP”) and related service, and Nexpress and related toner business in the Print Systems segment, non-FLEXCEL NX in the Flexographic Packaging segment, Motion Picture and Industrial Film and Chemicals in the Consumer and Film segment, Eastman Business Park and IP licensing. (3) Planned Declining Businesses are product lines where the decision has been made to stop new product development and manage an orderly expected decline in the installed product and annuity base. These product families consist of Consumer Inkjet in the Consumer and Film segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment. Geography: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 57 $ 13 $ 7 $ 7 $ 32 $ 1 $ 4 $ 121 Canada 3 1 1 — 1 — — 6 North America 60 14 8 7 33 1 4 127 Europe, Middle East and Africa 87 18 14 6 6 — — 131 Asia Pacific 56 6 6 7 9 — — 84 Latin America 14 1 8 1 — — — 24 Total Sales $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 174 $ 35 $ 19 $ 21 $ 97 $ 3 $ 13 $ 362 Canada 9 1 3 2 2 — — 17 North America 183 36 22 23 99 3 13 379 Europe, Middle East and Africa 273 43 46 17 16 — — 395 Asia Pacific 162 22 21 18 29 — — 252 Latin America 42 2 22 3 — — — 69 Total Sales $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095 Contract Balances The timing of revenue recognition, billings and cash collections results in billed trade receivables, unbilled receivables (contract assets), and customer advances and deposits (contract liabilities) in the Consolidated Statement of Financial Position. The contract assets are transferred to trade receivables when the rights to consideration become unconditional. The amounts recorded for contract assets at September 30, 2018 and December 31, 2017 were $4 million and $3 million, respectively, and are reported in Other current assets and Trade receivables, respectively, in the Consolidated Statement of Financial Position. The contract liabilities primarily relate to prepaid service contracts, upfront payments for certain equipment purchases or prepaid royalties on intellectual property arrangements. The amounts recorded for contract liabilities at September 30, 2018 and December 31, 2017 were $45 million and $37 million, respectively, of which $40 million and $37 million, respectively, are reported in Other current liabilities and $5 million and $0 million, respectively, are reported in Other long-term liabilities in the Consolidated Statement of Financial Position. Revenue recognized for the three and nine months ended September 30, 2018 that was included in the contract liability balance at the beginning of the year was $2 million and $31 million, respectively, and primarily represented revenue from prepaid service contracts and equipment revenue recognition. Contract liabilities as of September 30, 2018 include $24 million and $32 million of cash payments received during the three and nine months ended September 30, 2018, respectively.

Note 10 - Other Operating (Inco

Note 10 - Other Operating (Income) Expense, Net	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Other Operating Expense (Income) [Text Block]	NOTE 10: OTHER OPERATING (INCOME) EXPENSE, NET Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Expense (income): Gain on sale of assets $ (5 ) $ — $ (7 ) $ (2 ) Legal reserve changes (4 ) — (4 ) — Prosper asset remeasurement (1) — — — 12 Asset impairments (2) — 20 — 22 Other (1 ) — (1 ) — Total $ (10 ) $ 20 $ (12 ) $ 32 (1) In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded if the Prosper assets, which were previously presented as held for sale, had been continuously classified as held and used. (2) In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment (PP&E) and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the three months ended September 30, 2017 of $8 million related to the PP&E and $12 million for the intangible assets.

Note 11 - Other (Income) Charge

Note 11 - Other (Income) Charges, Net	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Other Nonoperating Income and Expense [Text Block]	NOTE 11: OTHER (INCOME) CHARGES, NET Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Change in fair value of embedded conversion features derivative liability (1) $ (5 ) $ (6 ) $ 2 $ (42 ) Loss on foreign exchange transactions 2 2 11 7 Other (1 ) — — 2 Total $ (4 ) $ (4 ) $ 13 $ (33 ) (1)

Note 12 - Income Taxes

Note 12 - Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 12: INCOME TAXES 2017 Tax Act On December 22, 2017, President Trump signed into law tax legislation known as the 2017 Tax Act. The 2017 Tax Act changed many aspects of U.S. corporate income taxation and included a reduction of the corporate income tax rate from 35% to 21%, the implementation of a territorial tax system and the imposition of a tax on deemed repatriated earnings of foreign subsidiaries. Effective January 1, 2018, the 2017 Tax Act also includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries, a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its subsidiaries and a foreign derived intangible income (“FDII”) deduction which would reduce U.S. taxable income. Kodak provided the applicable provisional tax impacts in its consolidated financial statements for the nine months ended September 30, 2018 which were fully offset by Kodak’s U.S. valuation allowance resulting in no net tax provision. Given the complexity of the GILTI provisions, Kodak is still evaluating the effects and has not yet determined its accounting policy. For the nine months ended September 30, 2018, Kodak is still evaluating the GILTI provisions and the analysis of future taxable income that is subject to GILTI. Therefore, Kodak has included GILTI related to current year operations only in its estimated annual effective tax rate and has not provided additional GILTI on deferred items. The impact was fully offset by Kodak’s U.S. valuation allowance, resulting in no net tax provision. Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act, (“SAB 118”) addresses the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the 2017 Tax Act. Kodak has recognized the provisional tax impacts to the extent needed and included these amounts in its consolidated financial statements for the nine months ended September 30, 2018. The ultimate impact may materially differ from these provisional amounts as a result of additional analysis, changes in interpretations and assumptions Kodak has made, additional regulatory guidance that may be issued, actions Kodak may take as a result of the 2017 Tax Act and other factors. The accounting is expected to be complete when the 2017 U.S. corporate income tax return is filed in 2018. IRS and Korean National Tax Service Agreement In June 2012, Kodak filed a Request for Competent Authority Assistance with the United States Internal Revenue Service (IRS). The request related to a potential double taxation issue with respect to patent licensing royalty payments received by Kodak in 2010. In October 2018, an agreement was reached by the IRS and Korean National Tax Service, resulting in a partial refund of Korean withholding taxes in the amount of $32 million. Kodak had previously agreed with the licensee that made the royalty payments that any refunds of the related Korean withholding taxes would be shared equally between Kodak and the licensee. Kodak received the $16 million net payment in the fourth quarter of 2018. The full $32 million refund will be reflected as an income tax benefit in the fourth quarter of 2018. The $16 million payment to the licensee will reduce net income, resulting in a net benefit to net income of $16 million. Kodak’s income tax provision (benefit) and effective tax rate were as follows: Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Earnings (loss) from continuing operations before income taxes $ 24 $ (58 ) $ 11 $ (37 ) Effective tax rate 20.8 % 22.4 % 118.2 % 16.2 % Provision (benefit) for income taxes 5 (13 ) 13 (6 ) Provision (benefit) for income taxes at U.S. statutory tax rate 5 (20 ) 2 (13 ) Difference between tax at effective vs. statutory rate $ — $ 7 $ 11 $ 7 For the three months ended September 30, 2018, the difference between Kodak’s effective tax rate and the U.S. statutory rate of 21.0%, is primarily attributable to: (1) the impact related to existing valuation allowances associated with changes in net deferred tax assets from current earnings and losses, (2) the results from operations in jurisdictions outside the U.S., (3) a benefit associated with foreign withholding taxes on undistributed earnings and (4) changes in audit reserves, including a settlement with a taxing authority in a location outside the U.S. For the nine months ended September 30, 2018, the difference between Kodak’s effective tax rate and the U.S. statutory rate of 21.0% is primarily attributable to: (1) the impact related to existing valuation allowances associated with changes in net deferred tax assets from current earnings and losses, (2) the results from operations in jurisdictions outside the U.S. and (3) changes in audit reserves, including a settlement with a taxing authority in a location outside the U.S. For the three and nine months ended September 30, 2017, the difference between Kodak’s effective tax rate and the U.S. statutory rate of 35.0% is primarily attributable to: (1) the impact related to existing valuation allowances associated with changes in net deferred tax assets from current earnings and losses, (2) the results from operations in jurisdictions outside the U.S., (3) a benefit associated with the tax impact of a goodwill impairment, and (4) changes in audit reserves, including settlements with taxing authorities in locations outside the U.S.

Note 13 - Restructuring Liabili

Note 13 - Restructuring Liabilities	9 Months Ended
	Sep. 30, 2018
Restructuring And Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	NOTE 13: 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 nine months of 2018 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included various targeted reductions in manufacturing, service, sales, research and development, and other administrative functions. Restructuring Reserve Activity The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the nine months ended September 30, 2018 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, 2017 $ 6 $ 4 $ — $ 10 Q1 charges 2 — — 2 Q1 utilization/cash payments (4 ) — — (4 ) Balance as of March 31, 2018 $ 4 $ 4 $ — $ 8 Q2 charges $ 2 $ — $ — $ 2 Q2 utilization/cash payments (3 ) (2 ) — (5 ) Q2 other adjustments and reclasses (2) (1 ) — — (1 ) Balance as of June 30, 2018 $ 2 $ 2 $ — $ 4 Q3 charges $ 9 $ — $ — $ 9 Q3 utilization/cash payments (2 ) — — (2 ) Q3 other adjustments and reclasses (2) (3 ) — — (3 ) Balance as of September 30, 2018 $ 6 $ 2 $ — $ 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) For the three months ended September 30, 2018 the $9 million of charges were reported as Restructuring costs and other. The severance costs for the three months ended September 30, 2018 related to the elimination of approximately 100 positions including approximately 15 manufacturing/service positions, 20 research and development positions, and 65 administrative and sales positions. The geographic composition of these positions includes approximately 75 in the United States and Canada and 25 throughout the rest of the world. For the nine months ended September 30, 2018 the $13 million of charges were reported as Restructuring costs and other. The severance costs for the nine months ended September 30, 2018 related to the elimination of approximately 175 positions including approximately 55 manufacturing/service positions, 25 research and development positions, and 95 administrative and sales positions. The geographic composition of these positions includes approximately 110 in the United States and Canada and 65 throughout the rest of the world. As a result of these initiatives, approximately $2 million of the severance will be paid during periods through the end of 2019. The rest of the severance will be paid during periods through the end of the first quarter of 2019.

Note 14 - Retirement Plans and

Note 14 - Retirement Plans and Other Postretirement Benefits	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 14: 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, 2018 2017 2018 2017 (in millions) 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 $ 4 $ 1 $ 3 $ — $ 10 $ 3 $ 9 $ 2 Interest cost 27 3 29 3 82 9 86 9 Expected return on plan assets (55 ) (7 ) (61 ) (7 ) (167 ) (20 ) (183 ) (20 ) Amortization of: Prior service credit (2 ) — (2 ) — (6 ) — (5 ) — Actuarial loss 1 1 — 1 4 3 — 2 Net pension income before special termination benefits (25 ) (2 ) (31 ) (3 ) (77 ) (5 ) (93 ) (7 ) Special termination benefits 3 — 3 — 4 — 9 — Net pension income (22 ) (2 ) (28 ) (3 ) (73 ) (5 ) (84 ) (7 ) Other plans — (3 ) — (1 ) — (3 ) — — Total net pension income $ (22 ) $ (5 ) $ (28 ) $ (4 ) $ (73 ) $ (8 ) $ (84 ) $ (7 ) For both the three and nine months ended September 30, 2018 and 2017 the special termination benefits charges were incurred as a result of Kodak’s restructuring actions and have been included in Restructuring costs and other in the Consolidated Statement of Operations for those periods.

Note 15 - Redeemable, Convertib

Note 15 - Redeemable, Convertible Series A Preferred Stock	9 Months Ended
	Sep. 30, 2018
Temporary Equity Disclosure [Abstract]
Redeemable, Convertible Series A Preferred Stock [Text Block]	NOTE 15: REDEEMABLE, CONVERTIBLE SERIES A PREFERRED STOCK On November 15, 2016, the Company issued 2,000,000 shares of 5.50% Series A Convertible Preferred Stock, no par value per share (the “Series A Preferred Stock”), for an aggregate purchase price of $200 million, or $100 per share. The Company has classified the Series A Preferred Stock as temporary equity in the Consolidated Statement of Financial Position. Kodak allocated $43 million of the net proceeds received to a derivative liability based on the aggregate fair value of the embedded conversion features on the date of issuance which reduced the net carrying value of the Series A Preferred Stock (see Note 21, “Financial Instruments”). The carrying value of the Series A Preferred Stock at the time of issuance, $155 million ($200 million aggregate gross proceeds less $43 million allocated to the derivative liability and $2 million in transaction costs), is being accreted to the mandatory redemption amount using the effective interest method to Additional paid in capital in the Consolidated Statement of Financial Position as a deemed dividend from the date of issuance through the mandatory redemption date, November 15, 2021. The holders of Series A Preferred Stock are entitled to cumulative dividends payable quarterly in cash at a rate of 5.50% per annum. Until the third quarter of 2018 all dividends owed on the Series A Preferred Stock were declared and paid when due. No quarterly dividend was declared in the third quarter of 2018. 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. The nomination right of 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”), will be reduced by two nominees at any time the holders of Series A Preferred Stock have the right to elect, or participate in the election of, two additional directors. Two of the directors on the Company’s current board of directors were nominated by the Purchasers. As of September 30, 2018, the Series A Preferred Stock has not been converted and none of the antidilution provisions have been triggered. Any shares of Series A Preferred Stock not converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock are required to be redeemed at $100 per share plus the amount of accrued and unpaid dividends.

Note 16 - Earnings Per Share

Note 16 - Earnings Per Share	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Earnings Per Share [Text Block]	NOTE 16: 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 available to common shareholders, 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. A reconciliation of the amounts used to calculate basic and diluted earnings per share for three and nine months ended September 30, 2018 and 2017 follows (in millions): Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Earnings (loss) from continuing operations $ 19 $ (46 ) $ (2 ) $ (32 ) Less: Series A convertible preferred stock cash dividend (2 ) (3 ) (8 ) (8 ) Less: Series A convertible preferred stock deemed dividend (3 ) (2 ) (7 ) (6 ) Earnings (loss) from continuing operations available to common shareholders - basic and diluted $ 14 $ (51 ) $ (17 ) $ (46 ) Net earnings (loss) $ 19 $ (46 ) $ (2 ) $ (35 ) Less: Series A convertible preferred stock cash dividend (2 ) (3 ) (8 ) (8 ) Less: Series A convertible preferred stock deemed dividend (3 ) (2 ) (7 ) (6 ) Net earnings (loss) available to common shareholders - basic and diluted $ 14 $ (51 ) $ (17 ) $ (49 ) (in millions of shares) Weighted average shares - basic 42.7 42.5 42.7 42.5 Effect of dilutive securities Unvested restricted stock units 0.3 — — — Weighted average shares - diluted EPS calculation 43.0 42.5 42.7 42.5 As a result of the net loss from continuing operations available to common shareholders for the nine months ended September 30, 2018 and three and nine months ended September 30, 2017, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for those periods. If Kodak reported earnings from continuing operations available to common shareholders for the nine months ended September 30, 2018 and for both the three and nine months ended September 30, 2017, the calculation of diluted earnings per share would have included the assumed conversion of 0.3 million and 0.2 million of unvested restricted stock units, respectively. The computation of diluted earnings per share for the three and nine months ended September 30, 2018 and 2017 excluded the impact of (1) the assumed conversion of 2.0 million shares of Series A convertible preferred shares and (2) the assumed conversion of outstanding employee stock options of 5.2 million and 5.0 million for the three and nine months ended September 30, 2018, respectively, and 4.6 million for both the three and nine months ended September 30, 2017, because the effects would have been anti-dilutive. In addition, the computation of diluted earnings per share for both the three and nine months ended September 30, 2017 excluded the impact of (1) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $14.93 and (2) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $16.12 because the effects would have been anti-dilutive. The net share settled warrants terminated at the close of business on September 3, 2018.

Note 17 - Shareholders' Equity

Note 17 - Shareholders' Equity	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 17: 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, 2018 and December 31, 2017, there were 42.7 million and 42.6 million shares of common stock outstanding, respectively, and 2.0 million shares of Series A preferred stock issued and outstanding. Treasury stock consisted of approximately 0.6 million shares at both September 30, 2018 and December 31, 2017.

Note 18 - Other Comprehensive L

Note 18 - Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	NOTE 18: OTHER COMPREHENSIVE LOSS The changes in Other comprehensive loss, by component, were as follows: Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Currency translation adjustments $ (12 ) $ (5 ) $ (19 ) $ 9 Pension and other postretirement benefit plan changes Newly established net actuarial gain (loss) 7 (1 ) 8 (2 ) Tax benefit (2 ) — (2 ) — Newly established net actuarial gain (loss), net of tax 5 (1 ) 6 (2 ) Reclassification adjustments: Amortization of prior service credit (a) (2 ) (2 ) (6 ) (6 ) Amortization of actuarial (gains) losses (a) 1 (1 ) 3 (2 ) Recognition of losses due to settlement (2 ) — (1 ) — Total reclassification adjustments (3 ) (3 ) (4 ) (8 ) Tax provision 1 1 1 1 Reclassification adjustments, net of tax (2 ) (2 ) (3 ) (7 ) Pension and other postretirement benefit plan changes, net of tax 3 (3 ) 3 (9 ) Other comprehensive income $ (9 ) $ (8 ) $ (16 ) $ — (a)

Note 19 - Accumulated Other Com

Note 19 - Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Accumulated Other Comprehensive Loss [Text Block]	NOTE 19: ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated other comprehensive loss is composed of the following: September 30, December 31, (in millions) 2018 2017 Currency translation adjustments $ (104 ) $ (85 ) Pension and other postretirement benefit plan changes (303 ) (306 ) Ending balance $ (407 ) $ (391 )

Note 20 - Segment Information

Note 20 - Segment Information	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 20: SEGMENT INFORMATION Kodak has seven reportable segments: Print Systems, Enterprise Inkjet Systems, Flexographic Packaging, Software and Solutions, Consumer and Film, Advanced Materials and 3D Printing Technology and Eastman Business Park. 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. Enterprise Inkjet Systems : The Enterprise Inkjet Systems segment is comprised of two lines of business: the Prosper business and the Versamark business. Flexographic Packaging : The Flexographic Packaging segment is comprised of the Packaging line of business. 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: Industrial Film and Chemicals, Motion Picture and Consumer Products (which includes Consumer Inkjet Solutions). Advanced Materials and 3D Printing Technology : The Advanced Materials and 3D Printing Technology segment includes the Kodak Research Laboratories and associated new business opportunities and intellectual property licensing not directly related to other business 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. Segment financial information is shown below: Segment Revenues Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Print Systems $ 217 $ 232 $ 660 $ 681 Enterprise Inkjet Systems 39 33 103 105 Flexographic Packaging 36 34 111 104 Software and Solutions 21 21 61 64 Consumer and Film 48 55 144 151 Advanced Materials and 3D Printing Technology 1 — 3 — Eastman Business Park 4 4 13 12 Consolidated total $ 366 $ 379 $ 1,095 $ 1,117 Segment Operational EBITDA and Consolidated Earnings (Loss) from Continuing Operations Before Income Taxes Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Print Systems $ 12 $ 12 $ 24 $ 39 Enterprise Inkjet Systems 2 — 3 1 Flexographic Packaging 8 7 24 21 Software and Solutions — — (1 ) (1 ) Consumer and Film (2 ) (2 ) (12 ) (11 ) Advanced Materials and 3D Printing Technology (2 ) (6 ) (11 ) (21 ) Eastman Business Park 2 2 3 3 Total of reportable segments 20 13 30 31 Depreciation and amortization (19 ) (21 ) (58 ) (62 ) Restructuring costs and other (9 ) (5 ) (13 ) (29 ) Stock based compensation (2 ) (2 ) (5 ) (7 ) Consulting and other costs (1) (5 ) (2 ) (11 ) (3 ) Idle costs (2) (1 ) — (3 ) (2 ) Manufacturing capacity non-recurring costs (3) — — (1 ) — Other operating income (expense), net (4) 10 (20 ) 12 (32 ) Goodwill impairment loss (4) — (56 ) — (56 ) Interest expense (4) (9 ) (8 ) (26 ) (24 ) Pension income excluding service cost component (4) 35 39 99 114 Other (charges) income, net (4) 4 4 (13 ) 33 Consolidated earnings (loss) from continuing operations before income taxes $ 24 $ (58 ) $ 11 $ (37 ) (1) Consulting and other costs are primarily professional services and internal costs associated with certain corporate strategic initiatives. (2) 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. (3) Consists of noncapitalizable costs incurred as a result of the Flexographic Packaging segment’s expansion at the manufacturing facility in Weatherford, Oklahoma. (4) As reported in the Consolidated Statement of Operations. Kodak reduced workers’ compensation reserves by approximately $6 million in the third quarter of 2018 due to changes in discount rates and reduction in estimated ultimate losses. The reduction in reserves impacted gross profit by approximately $3 million, SG&A by approximately $2 million and R&D by approximately $1 million. 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 earnings (loss) from continuing operations excluding the provision for income taxes; non-service cost components of pension and OPEB income; depreciation and amortization expense; restructuring costs; stock-based compensation expense; consulting and other costs; idle costs; manufacturing capacity expansion non-recurring costs; other operating income (expense), net (unless otherwise indicated); goodwill impairment losses; interest expense; and other (charges) income, 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 Advanced Materials and 3D Printing Technology segment. Change in Segment Measure of Profitability During the first quarter of 2018 the segment measure was changed to exclude amortization of prior service costs and credits which, due to the adoption of ASU 2017-17, are no longer reported in the same line item as other compensation costs arising from services rendered during the period. Refer to the Recently Adopted Accounting Pronouncements section of Note 1, “Basis of Presentation and Recent Accounting Pronouncements.” During the second quarter of 2018 the segment measure was changed to exclude manufacturing capacity expansion non-recurring costs for the expansion at the Flexographic Packaging segment’s Weatherford, Oklahoma manufacturing facility. These costs in the prior periods were de minimis and therefore no prior period reclassification is necessary.

Note 21 - Financial Instruments

Note 21 - Financial Instruments	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Fair Value Disclosures [Text Block]	NOTE 21: 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 (loss) earnings at the same time that the exposed assets and liabilities are remeasured through net (loss) earnings (both in Other (income) charges, net in the Consolidated Statement of Operations). The notional amount of such contracts open at September 30, 2018 and December 31, 2017 was approximately $622 million and $534 million, respectively. The majority of the contracts of this type held by Kodak as of September 30, 2018 and December 31, 2017 are denominated in Swiss francs and euros. 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 September 30, September 30, (in millions) 2018 2017 2018 2017 Net loss from derivatives not designated as hedging instruments $ 2 $ 8 $ 8 $ 8 Kodak had no derivatives designated as hedging instruments for the three and nine months ended September 30, 2018 and 2017. In the event of a default under the Company’s Senior Secured First Lien Term Credit Agreement, 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. As discussed in Note 15, “Redeemable, Convertible, Series A Preferred Stock”, the Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument and that the economic characteristics and risks of the embedded conversion features, except where the conversion price was increased to the liquidation preference, were not considered clearly and closely related to the Series A Preferred Stock. The embedded conversion features not considered clearly and closely related are the conversion at the option of the holder (“Optional Conversion”); the ability of Kodak to automatically convert the stock after the second anniversary of issuance (“Mandatory Conversion”) and the conversion in the event of a fundamental change or reorganization (“Fundamental Change or Reorganization Conversion”). Accordingly, these embedded conversion features were bifurcated from the Series A Preferred Stock and separately accounted for on a combined basis as a single derivative asset or liability. The derivative is in an asset position at both September 30, 2018 and December 31, 2017, and is reported in Other long-term assets in the Consolidated Statement of Financial Position. The derivative is being accounted for at fair value with changes in fair value being reported in Other (income) charges, net in the Consolidated Statement of Operations. Fair Value 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. The gross fair value of foreign currency forward contracts in an asset position are reported in Receivables, net and the gross fair value of foreign currency forward contracts in a liability position are reported in Other current liabilities in the Consolidated Statement of Financial Position. The gross fair value of forward contracts in an asset position as of September 31, 2018 and in a liability position as of September 30, 2018 and December 31, 2017 was not material. The gross fair value of forward contracts in an asset position as of December 31, 2017 was $7 million. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three and nine months ended September 30, 2018. The fair value of the embedded conversion features derivative is calculated using unobservable inputs (Level 3 fair measurements). The value of the Optional Conversion and Mandatory Conversion is calculated using a binomial lattice model. The following table presents the key inputs in the determination of the fair value of the Optional Conversion and Mandatory Conversion at September 30, 2018 and December 31, 2017: Valuation Date September 30, December 31, 2018 2017 Total value of embedded derivative asset ($ millions) $ 2 $ 4 Kodak's closing stock price 3.10 3.10 Expected stock price volatility 99.42 % 58.22 % Risk free rate 2.88 % 2.08 % Yield on the preferred stock 19.02 % 22.31 % The Fundamental Change and Reorganization Conversion value at issuance was calculated as the difference between the total value of the Series A Preferred Stock and the sum of the net present value of the cash flows if the Series A Preferred Stock is redeemed on its fifth anniversary and the values of the other embedded derivatives. The Fundamental Change and Reorganization Conversion value reduces the value of the embedded conversion features derivative liability. Other than events which alter the likelihood of a fundamental change or reorganization event, the value of the Fundamental Change and Reorganization Conversion reflects the value as of the issuance date, amortized for the passage of time. The Fundamental Change and Reorganization Conversion value exceeded the value of the Optional Conversion and Mandatory Conversion values at both September 30, 2018 and December 31, 2017 resulting in the derivative being reported as an asset. The fair values of long-term debt (Level 2 fair value measurements) are determined by reference to quoted market prices of similar instruments, 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 $5 million and $348 million at September 30, 2018 and December 31, 2017, respectively. At September 30, 2018, the fair value of current portion of long-term debt was also determined by reference to quoted market prices of similar instruments, if available, or by pricing models based on the value of related cash flows discounted at current market interest rates. The fair value of current portion of long-term debt was $384 million at September 30, 2018. The carrying values of cash and cash equivalents, restricted cash and short-term borrowings approximate their fair values. In addition, the carrying value of current portion of long-term debt approximated its fair value at December 31, 2017.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
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 for a fair statement of 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 statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.
Going Concern, Policy [Policy Text Block]	GOING CONCERN The consolidated interim financial statements have been prepared on the going concern basis of accounting, which assumes Kodak will continue to operate as a going concern and which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has $395 million of outstanding indebtedness under the Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”). The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of (i) the maturity date of September 3, 2019 or (ii) the acceleration of such loans following the occurrence of an event of default (as defined in the First Lien Term Credit Agreement). The Company also has issued approximately $85 million and $96 million of letters of credit under the Amended and Restated Credit Agreement (the “Amended Credit Agreement”) as of September 30, 2018 and December 31, 2017, respectively. Should the Company not repay, refinance or extend the maturity of the loans under the existing First Lien Term Credit Agreement prior to June 5, 2019, the termination date will occur under the Amended Credit Agreement on such date unless the Amended Credit Agreement has been amended in the interim. Upon the occurrence of the termination date under the Amended Credit Agreement, the obligations thereunder will become due and the Company will need to provide alternate collateral in place of the letters of credit issued under the Amended Credit Agreement. As of September 30, 2018 and December 31, 2017, Kodak had approximately $238 million and $344 million, respectively, of cash and cash equivalents. $122 million and $172 million was held in the U.S. as of September 30, 2018 and December 31, 2017, respectively, and $116 million and $172 million were held outside the U.S. Cash balances held outside the U.S. are generally required to support local country operations and may have high tax costs or other limitations that delay the ability to repatriate, and therefore may not be readily available for transfer to other jurisdictions. Outstanding inter-company loans to the U.S. as of September 30, 2018 and December 31, 2017 were $379 million and $358 million, respectively, which includes short-term intercompany loans from Kodak’s international finance center of $81 million and $59 million as of September 30, 2018 and December 31, 2017, respectively. In China, where approximately $60 million and $108 million of cash and cash equivalents was held as of September 30, 2018 and December 31, 2017, respectively, there are limitations related to net asset balances that may impact the ability to make cash available to other jurisdictions in the world. Kodak had a net decrease in cash, cash equivalents, and restricted cash of $109 million, $122 million, and $158 million for the years ended December 31, 2017, 2016, and 2015, respectively, and a decrease in cash, cash equivalents, and restricted cash of $113 million for the nine months ended September 30, 2018. U.S. GAAP requires an evaluation of whether there are conditions or events, considered in the aggregate, that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date the financial statements are issued. Initially, this evaluation does not consider the potential mitigating effect of management’s plans that have not been fully implemented. When substantial doubt exists, management evaluates the mitigating effect of its plans if it is probable that (1) the plans will be effectively implemented within one year after the date the financial statements are issued, and (2) when implemented, the plans will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued or prior to the conditions or events that create the going concern risk. As of the date of issuance of these financial statements, Kodak has debt coming due within twelve months and does not have committed financing or available liquidity to meet such debt obligations if they were to become due in accordance with their current terms. In October 2018, Kodak entered into a non-binding work letter with an existing lender under the First Lien Term Credit Agreement and another potential financing source, which outlines the terms and conditions of a proposed new term loan facility. The proceeds from the proposed new facility, if consummated, would be used to refinance the loans under the First Lien Term Credit Agreement in full. The non-binding work letter replaces the non-binding letter of intent entered into during the third quarter of 2018. Under the non-binding work letter, Kodak has agreed to work exclusively with the potential financing sources to reach a binding commitment letter setting out the key terms of the proposed new facility. Kodak is currently in negotiations with the potential financing sources regarding the terms of the proposed new facility, however, there can be no assurance that Kodak and the potential financing sources will reach a binding commitment letter on such terms. Exclusive negotiations between Kodak and the potential financing sources expire on November 12, 2018 in accordance with the terms of the non-binding work letter. Kodak has retained an investment banker in connection with a sale of its Flexographic Packaging segment and is in negotiations on an exclusive basis to sell this segment. Net proceeds from any sale of Kodak’s Flexographic Packaging segment will be used to reduce outstanding term loan debt. Under the terms of the First Lien Term Credit Agreement, Kodak is required to maintain a Secured Leverage Ratio. The Secured Leverage Ratio is generally determined by dividing secured debt, net of U.S. cash and cash equivalents, by consolidated EBITDA, as calculated under the First Lien Term Credit Agreement. The consolidated EBITDA, as calculated under the First Lien Term Credit Agreement, could be adversely affected by the sale process or the sale of the Flexographic Packaging segment, which could result in non-compliance with a debt covenant. Additionally, Kodak is facing liquidity challenges due to negative cash flow. Based on forecasted cash flows, there are uncertainties regarding Kodak’s ability to meet commitments in the U.S. as they come due. Kodak’s plans to improve cash flow include reducing interest expense by decreasing the debt balance using proceeds from asset sales, including the sale of the Flexographic Packaging segment; further restructuring Kodak’s cost structure; and paring investment in new technology by eliminating, slowing, and partnering with investors in product development programs. The sale of the Flexographic Packaging segment and/or refinancing of the loans under the First Lien Term Credit Agreement are not solely within Kodak’s control. Executing agreements for the sale or a refinancing of and the timing for a closing of the sale or a refinancing of the First Lien Term Credit Agreement are dependent upon several external factors outside Kodak’s control, including but not limited to, the ability of the Company to reach acceptable agreements with different counterparties and the time required to meet conditions to closing under a sale agreement or credit facility. Kodak makes no assurances regarding the likelihood, certainty or timing of consummating any asset sales, including of the Flexographic Packaging segment, refinancing of the Company’s existing debt, or regarding the sufficiency of any such actions to meet Kodak’s debt obligations, including compliance with debt covenants, or other commitments in the U.S. as they come due. These conditions raise substantial doubt about Kodak’s ability to continue as a going concern . For more information regarding the First Lien Term Credit Agreement, the Amended Credit Agreement and debt covenants see Note 6, “Debt and Capital Leases”.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2017-07, Compensation—Retirements Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. ASU 2017-07 requires entities to report the service cost component of net periodic pension and postretirement benefit cost in the same line item(s) as other compensation costs arising from services rendered during the period and to report all other components of net benefit costs outside a subtotal of income from operations. In addition, the ASU allows only the service cost component to be eligible for capitalization when applicable. Kodak adopted ASU 2017-07 effective January 1, 2018, retrospectively for the presentation of the service cost and other cost components and prospectively for the application of the capitalization eligibility. The components of net benefit cost are shown in Note 14, “Retirement Plans and Other Postretirement Benefits”. The guidance impacted presentation in Kodak’s consolidated financial statements and the capitalization of costs to inventory. The presentation of the service cost component was consistent with the requirements of the new standard. The other components (which were presented within Cost of revenues, Selling and general administrative expenses and Research and development costs) are being presented separately on the face of the Consolidated Statement of Operations. The segment measure of profit and loss previously included only the service cost and amortization of prior service credits components of net periodic pension and postretirement benefit costs (refer to Note 20, “Segment Information”). Effective January 1, 2018, the segment measure of profit and loss only includes the service cost component of net periodic pension and postretirement benefit costs and prior periods have been reclassified to conform to this presentation. In February 2017, the FASB issued ASU 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 defines in-substance nonfinancial assets, provides guidance with respect to accounting for partial sales of nonfinancial assets and conforms the derecognition guidance on nonfinancial assets with the model for transactions in the new revenue standard (Topic 606 as described below). Kodak adopted ASU 2017-05 effective January 1, 2018 using the modified retrospective adoption approach. The application of this standard did not have a material impact on Kodak’s consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Topic 825): 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. Kodak adopted ASU 2016-01 effective January 1, 2018. The adoption of this guidance did not have a material impact on Kodak’s 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 addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Kodak adopted the provisions of the new standard effective January 1, 2018 using the modified retrospective method which allows companies to record a one-time adjustment to opening retained earnings for the cumulative effect of the standard on open contracts at the time of adoption. Kodak derives revenue from various brand licensing arrangements, which may include upfront payments and/or sales-based royalties subject to minimum annual guaranteed amounts. Kodak recorded a cumulative effect adjustment of approximately $10 million as a decrease to the opening balance of retained earnings related to these arrangements. With the exception of brand license revenue, Kodak did not identify any changes in the timing of revenue recognition that resulted in a material transition adjustment. The cumulative effect of the changes made to the Consolidated Statement of Financial Position for January 1, 2018 for the adoption of ASU 2014-09 were as follows. The net reduction in opening retained earnings primarily reflected the impact related to brand licensing revenues. (in millions) Balance at December 31, 2017 Adjustments Due to ASU 2014-09 Balance at January 1, 2018 Liabilities Other current liabilities $ 217 $ 2 $ 219 Other long-term liabilities 202 8 210 Deficit Accumulated Deficit (174 ) (10 ) (184 ) The impact of the adoption on the Consolidated Statement of Operations and Consolidated Statement of Financial Position were as follows: Three Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 293 $ 292 $ 1 Services 73 73 — Total revenues 366 365 1 Net income $ 19 $ 18 $ 1 Nine Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 878 $ 875 $ 3 Services 217 217 — Total revenues 1,095 1,092 3 Net loss $ (2 ) $ (5 ) $ 3 September 30, 2018 (in millions) As Reported Balances without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Liabilities Other current liabilities $ 216 $ 214 $ 2 Other long-term liabilities 183 178 5 Deficit Accumulated Deficit (187 ) (180 ) (7 ) RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In September 2018, the FASB issued ASU 2018-14, In September 2018 the FASB issued ASU 2018-13, In August 2018, the FASB issued ASU 2018-15, The ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. In February 2018, the FASB issued ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”. The ASU addresses certain stranded income tax effects in accumulated other comprehensive income (AOCI) resulting from the Tax Cuts and Jobs Act (the “2017 Tax Act”). The ASU provides an option to reclassify stranded tax effects within AOCI to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act (or portion thereof) is recorded and requires additional disclosures. The ASU is effective for fiscal years beginning after December 15, 2018 (January 1, 2019 for Kodak) and interim periods within those fiscal years. Early adoption is permitted and may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act is recognized. Kodak plans to adopt the new standard on the effective date. The adoption of this ASU will not have an impact on the Consolidated Financial Statements as a result of Kodak’s U.S. valuation allowance. 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 plans to adopt the new standard on the effective date. 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. The original guidance required application on a modified retrospective basis to the earliest period presented. In July 2018, the FASB issued ASU 2018-11, Targeted improvements to ASC 842, which includes an option to not restate comparative periods in transition and elect to use the effective date of ASC 842, as the date of initial application of transition. Kodak plans to adopt the new standard on the effective date applying the new transition method allowed under ASU 2018-11 and is currently evaluating the impact of adoption on its financial statements. Kodak is currently evaluating its existing lease portfolio, including accumulating all the necessary information required to properly account for the leases under the new standard. Additionally, a new lease accounting system is being implemented to support the accounting and disclosure requirements of the new standard. Kodak anticipates that the adoption of the amended lease guidance will materially increase the assets and liabilities recorded in its Consolidated Statement of Financial Position and may require certain changes to its systems and processes.

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2018
ASU 2014-09 [Member]
Summary of Impact of Adoption of Accounting Standards on Consolidated Financial Statements [Table Text Block]	The cumulative effect of the changes made to the Consolidated Statement of Financial Position for January 1, 2018 for the adoption of ASU 2014-09 were as follows. The net reduction in opening retained earnings primarily reflected the impact related to brand licensing revenues. (in millions) Balance at December 31, 2017 Adjustments Due to ASU 2014-09 Balance at January 1, 2018 Liabilities Other current liabilities $ 217 $ 2 $ 219 Other long-term liabilities 202 8 210 Deficit Accumulated Deficit (174 ) (10 ) (184 ) The impact of the adoption on the Consolidated Statement of Operations and Consolidated Statement of Financial Position were as follows: Three Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 293 $ 292 $ 1 Services 73 73 — Total revenues 366 365 1 Net income $ 19 $ 18 $ 1 Nine Months Ended September 30, 2018 (in millions) As Reported Amounts without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Revenues Sales $ 878 $ 875 $ 3 Services 217 217 — Total revenues 1,095 1,092 3 Net loss $ (2 ) $ (5 ) $ 3 September 30, 2018 (in millions) As Reported Balances without Adoption of ASU 2014-09 Effect of Change Higher (Lower) Liabilities Other current liabilities $ 216 $ 214 $ 2 Other long-term liabilities 183 178 5 Deficit Accumulated Deficit (187 ) (180 ) (7 )

Note 2 - Cash, Cash Equivalen_2

Note 2 - Cash, Cash Equivalents and Restricted Cash (Tables)	9 Months Ended
	Sep. 30, 2018
Cash And Cash Equivalents [Abstract]
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash [Text Block]	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Statement of Financial Position that sums to the total of such amounts shown in the Statement of Cash Flows: September 30, December 31, (in millions) 2018 2017 Cash and cash equivalents $ 238 $ 344 Restricted cash included in Other current assets 8 8 Long-term restricted cash 10 17 Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows $ 256 $ 369

Note 3 - Inventories, Net (Tabl

Note 3 - Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Inventory, Current [Table Text Block]	September 30, December 31, (in millions) 2018 2017 Finished goods $ 174 $ 159 Work in process 65 57 Raw materials 67 60 Total $ 306 $ 276

Note 4 - Other Current Liabil_2

Note 4 - Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Other Current Liabilities [Table Text Block]	September 30, December 31, (in millions) 2018 2017 Employee related liabilities $ 51 $ 47 Deferred revenue 31 30 Deferred consideration on disposed businesses 24 10 Customer rebates 24 29 Workers compensation 10 10 Restructuring liabilities 8 10 Other 68 81 Total $ 216 $ 217

Note 5 - Other Long-term Liab_2

Note 5 - Other Long-term Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Other Long-term Liabilities [Table Text Block]	September 30, December 31, (in millions) 2018 2017 Workers compensation $ 87 $ 96 Asset retirement obligations 49 43 Deferred taxes 13 16 Environmental liabilities 11 12 Deferred consideration on disposed businesses — 14 Other 23 21 Total $ 183 $ 202

Note 6 - Debt And Capital Lea_2

Note 6 - Debt And Capital Leases (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt And Capital Lease Obligations [Table Text Block]	Debt and capital leases and related maturities and interest rates were as follows at September 30, 2018 and December 31, 2017 (in millions): September 30, December 31, (in millions) 2018 2017 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2019 7.35% $ 393 $ — Capital leases Various Various 3 3 Other debt Various Various — 1 396 4 Non-current portion: Term note 2019 7.35% — 393 Capital leases Various Various 3 4 Other debt Various Various 2 2 5 399 $ 401 $ 403

Note 8 - Guarantees (Tables)

Note 8 - Guarantees (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	(in millions) Deferred revenue on extended warranties as of December 31, 2017 $ 23 New extended warranty and maintenance arrangements in 2018 82 Recognition of extended warranty and maintenance arrangement revenue in 2018 (83 ) Deferred revenue on extended warranties as of September 30, 2018 $ 22

Note 9 - Revenue (Tables)

Note 9 - Revenue (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Disaggregated Revenue by Major Product, Product Portfolio Summary and Geography [Table Text Block]	The following tables present revenue disaggregated by major product, portfolio summary and geography. Major product: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 166 $ 9 $ 33 $ — $ 4 $ — $ — $ 212 Ongoing service arrangements (1) 33 19 2 12 1 — — 67 Total Annuities 199 28 35 12 5 — — 279 Equipment & Software 18 11 1 3 — — — 33 Film and chemicals — — — — 40 — — 40 Other (2) — — — 6 3 1 4 14 Total $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 509 $ 24 $ 99 $ — $ 13 $ — $ — $ 645 Ongoing service arrangements (1) 100 59 6 36 2 — — 203 Total Annuities 609 83 105 36 15 — — 848 Equipment & Software 51 20 6 11 — — — 88 Film and chemicals — — — — 121 — — 121 Other (2) — — — 14 8 3 13 38 Total $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095 (1) Service revenue in the Consolidated Statement of Operations includes the ongoing service revenue shown above as well as revenue from project-based document management and managed print services businesses, which is included in Other above. (2) Other includes revenue from professional services, non-recurring engineering services, project-based document management and managed print services businesses, tenant rent and related property management services and licensing. Product Portfolio Summary: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 39 $ 26 $ 28 $ 21 $ 3 $ — $ — $ 117 Strategic other businesses (2) 170 — 8 — 41 1 4 224 Planned declining businesses (3) 8 13 — — 4 — — 25 $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 113 $ 63 $ 87 $ 61 $ 8 $ 2 $ — $ 334 Strategic other businesses (2) 520 — 24 — 123 1 13 681 Planned declining businesses (3) 27 40 — — 13 — — 80 $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095 (1) Growth engines consist of Sonora, PROSPER, FLEXCEL NX, Software and Solutions, AM3D, excluding intellectual property (IP) licensing, and brand licensing. (2) Strategic Other Businesses include plates, Computer to Plate (“CTP”) and related service, and Nexpress and related toner business in the Print Systems segment, non-FLEXCEL NX in the Flexographic Packaging segment, Motion Picture and Industrial Film and Chemicals in the Consumer and Film segment, Eastman Business Park and IP licensing. (3) Planned Declining Businesses are product lines where the decision has been made to stop new product development and manage an orderly expected decline in the installed product and annuity base. These product families consist of Consumer Inkjet in the Consumer and Film segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment. Geography: Three Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 57 $ 13 $ 7 $ 7 $ 32 $ 1 $ 4 $ 121 Canada 3 1 1 — 1 — — 6 North America 60 14 8 7 33 1 4 127 Europe, Middle East and Africa 87 18 14 6 6 — — 131 Asia Pacific 56 6 6 7 9 — — 84 Latin America 14 1 8 1 — — — 24 Total Sales $ 217 $ 39 $ 36 $ 21 $ 48 $ 1 $ 4 $ 366 Nine Months Ended September 30, 2018 Print Systems Enterprise Inkjet Systems Flexographic Packaging Printing Software & Solutions Consumer & Film Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 174 $ 35 $ 19 $ 21 $ 97 $ 3 $ 13 $ 362 Canada 9 1 3 2 2 — — 17 North America 183 36 22 23 99 3 13 379 Europe, Middle East and Africa 273 43 46 17 16 — — 395 Asia Pacific 162 22 21 18 29 — — 252 Latin America 42 2 22 3 — — — 69 Total Sales $ 660 $ 103 $ 111 $ 61 $ 144 $ 3 $ 13 $ 1,095

Note 10 - Other Operating (In_2

Note 10 - Other Operating (Income) Expense, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Other Operating Expense (Income), by Component [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Expense (income): Gain on sale of assets $ (5 ) $ — $ (7 ) $ (2 ) Legal reserve changes (4 ) — (4 ) — Prosper asset remeasurement (1) — — — 12 Asset impairments (2) — 20 — 22 Other (1 ) — (1 ) — Total $ (10 ) $ 20 $ (12 ) $ 32 (1) In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded if the Prosper assets, which were previously presented as held for sale, had been continuously classified as held and used. (2) In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment (PP&E) and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the three months ended September 30, 2017 of $8 million related to the PP&E and $12 million for the intangible assets.

Note 11 - Other (Income) Charg

Note 11 - Other (Income) Charges, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Other Nonoperating Income, by Component [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Change in fair value of embedded conversion features derivative liability (1) $ (5 ) $ (6 ) $ 2 $ (42 ) Loss on foreign exchange transactions 2 2 11 7 Other (1 ) — — 2 Total $ (4 ) $ (4 ) $ 13 $ (33 ) (1)

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
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 September 30, September 30, (in millions) 2018 2017 2018 2017 Earnings (loss) from continuing operations before income taxes $ 24 $ (58 ) $ 11 $ (37 ) Effective tax rate 20.8 % 22.4 % 118.2 % 16.2 % Provision (benefit) for income taxes 5 (13 ) 13 (6 ) Provision (benefit) for income taxes at U.S. statutory tax rate 5 (20 ) 2 (13 ) Difference between tax at effective vs. statutory rate $ — $ 7 $ 11 $ 7

Note 13 - Restructuring Liabi_2

Note 13 - Restructuring Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Restructuring And Related Activities [Abstract]
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 nine months ended September 30, 2018 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, 2017 $ 6 $ 4 $ — $ 10 Q1 charges 2 — — 2 Q1 utilization/cash payments (4 ) — — (4 ) Balance as of March 31, 2018 $ 4 $ 4 $ — $ 8 Q2 charges $ 2 $ — $ — $ 2 Q2 utilization/cash payments (3 ) (2 ) — (5 ) Q2 other adjustments and reclasses (2) (1 ) — — (1 ) Balance as of June 30, 2018 $ 2 $ 2 $ — $ 4 Q3 charges $ 9 $ — $ — $ 9 Q3 utilization/cash payments (2 ) — — (2 ) Q3 other adjustments and reclasses (2) (3 ) — — (3 ) Balance as of September 30, 2018 $ 6 $ 2 $ — $ 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)

Note 14 - Retirement Plans an_2

Note 14 - Retirement Plans and Other Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Component of the Net Periodic benefit Cost	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, 2018 2017 2018 2017 (in millions) 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 $ 4 $ 1 $ 3 $ — $ 10 $ 3 $ 9 $ 2 Interest cost 27 3 29 3 82 9 86 9 Expected return on plan assets (55 ) (7 ) (61 ) (7 ) (167 ) (20 ) (183 ) (20 ) Amortization of: Prior service credit (2 ) — (2 ) — (6 ) — (5 ) — Actuarial loss 1 1 — 1 4 3 — 2 Net pension income before special termination benefits (25 ) (2 ) (31 ) (3 ) (77 ) (5 ) (93 ) (7 ) Special termination benefits 3 — 3 — 4 — 9 — Net pension income (22 ) (2 ) (28 ) (3 ) (73 ) (5 ) (84 ) (7 ) Other plans — (3 ) — (1 ) — (3 ) — — Total net pension income $ (22 ) $ (5 ) $ (28 ) $ (4 ) $ (73 ) $ (8 ) $ (84 ) $ (7 )

Note 16 - Earnings Per Share (T

Note 16 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Summary of Reconciliation of Basic and Diluted Earnings Per Share [Table Text Block]	A reconciliation of the amounts used to calculate basic and diluted earnings per share for three and nine months ended September 30, 2018 and 2017 follows (in millions): Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Earnings (loss) from continuing operations $ 19 $ (46 ) $ (2 ) $ (32 ) Less: Series A convertible preferred stock cash dividend (2 ) (3 ) (8 ) (8 ) Less: Series A convertible preferred stock deemed dividend (3 ) (2 ) (7 ) (6 ) Earnings (loss) from continuing operations available to common shareholders - basic and diluted $ 14 $ (51 ) $ (17 ) $ (46 ) Net earnings (loss) $ 19 $ (46 ) $ (2 ) $ (35 ) Less: Series A convertible preferred stock cash dividend (2 ) (3 ) (8 ) (8 ) Less: Series A convertible preferred stock deemed dividend (3 ) (2 ) (7 ) (6 ) Net earnings (loss) available to common shareholders - basic and diluted $ 14 $ (51 ) $ (17 ) $ (49 ) (in millions of shares) Weighted average shares - basic 42.7 42.5 42.7 42.5 Effect of dilutive securities Unvested restricted stock units 0.3 — — — Weighted average shares - diluted EPS calculation 43.0 42.5 42.7 42.5

Note 18 - Other Comprehensive_2

Note 18 - Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2018
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 September 30, September 30, (in millions) 2018 2017 2018 2017 Currency translation adjustments $ (12 ) $ (5 ) $ (19 ) $ 9 Pension and other postretirement benefit plan changes Newly established net actuarial gain (loss) 7 (1 ) 8 (2 ) Tax benefit (2 ) — (2 ) — Newly established net actuarial gain (loss), net of tax 5 (1 ) 6 (2 ) Reclassification adjustments: Amortization of prior service credit (a) (2 ) (2 ) (6 ) (6 ) Amortization of actuarial (gains) losses (a) 1 (1 ) 3 (2 ) Recognition of losses due to settlement (2 ) — (1 ) — Total reclassification adjustments (3 ) (3 ) (4 ) (8 ) Tax provision 1 1 1 1 Reclassification adjustments, net of tax (2 ) (2 ) (3 ) (7 ) Pension and other postretirement benefit plan changes, net of tax 3 (3 ) 3 (9 ) Other comprehensive income $ (9 ) $ (8 ) $ (16 ) $ — (a)

Note 19 - Accumulated Other C_2

Note 19 - Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Accumulated Other Comprehensive Loss [Table Text Block]	Accumulated other comprehensive loss is composed of the following: September 30, December 31, (in millions) 2018 2017 Currency translation adjustments $ (104 ) $ (85 ) Pension and other postretirement benefit plan changes (303 ) (306 ) Ending balance $ (407 ) $ (391 )

Note 20 - Segment Information (

Note 20 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Print Systems $ 217 $ 232 $ 660 $ 681 Enterprise Inkjet Systems 39 33 103 105 Flexographic Packaging 36 34 111 104 Software and Solutions 21 21 61 64 Consumer and Film 48 55 144 151 Advanced Materials and 3D Printing Technology 1 — 3 — Eastman Business Park 4 4 13 12 Consolidated total $ 366 $ 379 $ 1,095 $ 1,117 Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2018 2017 2018 2017 Print Systems $ 12 $ 12 $ 24 $ 39 Enterprise Inkjet Systems 2 — 3 1 Flexographic Packaging 8 7 24 21 Software and Solutions — — (1 ) (1 ) Consumer and Film (2 ) (2 ) (12 ) (11 ) Advanced Materials and 3D Printing Technology (2 ) (6 ) (11 ) (21 ) Eastman Business Park 2 2 3 3 Total of reportable segments 20 13 30 31 Depreciation and amortization (19 ) (21 ) (58 ) (62 ) Restructuring costs and other (9 ) (5 ) (13 ) (29 ) Stock based compensation (2 ) (2 ) (5 ) (7 ) Consulting and other costs (1) (5 ) (2 ) (11 ) (3 ) Idle costs (2) (1 ) — (3 ) (2 ) Manufacturing capacity non-recurring costs (3) — — (1 ) — Other operating income (expense), net (4) 10 (20 ) 12 (32 ) Goodwill impairment loss (4) — (56 ) — (56 ) Interest expense (4) (9 ) (8 ) (26 ) (24 ) Pension income excluding service cost component (4) 35 39 99 114 Other (charges) income, net (4) 4 4 (13 ) 33 Consolidated earnings (loss) from continuing operations before income taxes $ 24 $ (58 ) $ 11 $ (37 ) (1) Consulting and other costs are primarily professional services and internal costs associated with certain corporate strategic initiatives. (2) 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. (3) Consists of noncapitalizable costs incurred as a result of the Flexographic Packaging segment’s expansion at the manufacturing facility in Weatherford, Oklahoma. (4) As reported in the Consolidated Statement of Operations.

Note 21 - Financial Instrumen_2

Note 21 - Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Table [Text Block]
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	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 September 30, September 30, (in millions) 2018 2017 2018 2017 Net loss from derivatives not designated as hedging instruments $ 2 $ 8 $ 8 $ 8
Derivative Liability (Asset) Key Inputs in Determination of Fair Value of Optional and Mandatory Conversion [Table Text Block]	The following table presents the key inputs in the determination of the fair value of the Optional Conversion and Mandatory Conversion at September 30, 2018 and December 31, 2017: Valuation Date September 30, December 31, 2018 2017 Total value of embedded derivative asset ($ millions) $ 2 $ 4 Kodak's closing stock price 3.10 3.10 Expected stock price volatility 99.42 % 58.22 % Risk free rate 2.88 % 2.08 % Yield on the preferred stock 19.02 % 22.31 %

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details Textual) - USD ($) $ in Millions	Sep. 03, 2013	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2018
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents		$ 238		$ 344
Outstanding inter-company loans		379		358
Short-Term Intercompany Loans		81		59
Net decrease in cash and cash equivalents and restricted cash		113	$ 112	109	$ 122	$ 158
Decrease to the opening balance of retained earnings		187		174
ASU 2014-09 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Decrease to the opening balance of retained earnings							$ 184
ASU 2014-09 [Member] | Effect of Change Higher (Lower) [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Decrease to the opening balance of retained earnings		7					$ 10
Amended Credit Agreement [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Letter of credit		$ 85		96
Termination date		Jun. 5, 2019
United States [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents		$ 122		172
Outside US [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents		116		172
China [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents		60		$ 108
First Lien Term Loan [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Debt Instrument Face Amount	$ 420	$ 395
Debt Instrument, Maturity Date	Sep. 3, 2019	Sep. 3, 2019

Note 1 - Cumulative Effect of C

Note 1 - Cumulative Effect of Changes made to Consolidated Statement of Financial Position on Adoption of Accounting Standards (Details) - USD ($) $ in Millions	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Liabilities
Other current liabilities	$ 216		$ 217
Other long-term liabilities	183		202
Equity (Deficit)
Accumulated deficit	(187)		(174)
Balances without Adoption of ASU 2014-09 [Member]
Liabilities
Other current liabilities			217
Other long-term liabilities			202
Equity (Deficit)
Accumulated deficit			$ (174)
ASU 2014-09 [Member]
Liabilities
Other current liabilities		$ 219
Other long-term liabilities		210
Equity (Deficit)
Accumulated deficit		(184)
ASU 2014-09 [Member] | Balances without Adoption of ASU 2014-09 [Member]
Liabilities
Other current liabilities	214
Other long-term liabilities	178
Equity (Deficit)
Accumulated deficit	(180)
ASU 2014-09 [Member] | Effect of Change Higher (Lower) [Member]
Liabilities
Other current liabilities	2	2
Other long-term liabilities	5	8
Equity (Deficit)
Accumulated deficit	$ (7)	$ (10)

Note 1 - Summary of Impact of A

Note 1 - Summary of Impact of Adoption on Consolidated Statement of Operations and Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Revenues
Total revenues	$ 366	$ 379	$ 1,095	$ 1,117
Net income (loss)	19	(46)	(2)	(35)
Liabilities
Other current liabilities	216		216			$ 217
Other long-term liabilities	183		183			202
Equity (Deficit)
Accumulated deficit	(187)		(187)			(174)
Balances without Adoption of ASU 2014-09 [Member]
Liabilities
Other current liabilities						217
Other long-term liabilities						202
Equity (Deficit)
Accumulated deficit						$ (174)
Product [Member]
Revenues
Total revenues	293	303	878	893
Service [Member]
Revenues
Total revenues	73	$ 76	217	$ 224
ASU 2014-09 [Member]
Liabilities
Other current liabilities					$ 219
Other long-term liabilities					210
Equity (Deficit)
Accumulated deficit					(184)
ASU 2014-09 [Member] | Balances without Adoption of ASU 2014-09 [Member]
Revenues
Total revenues	365		1,092
Net income (loss)	18		(5)
Liabilities
Other current liabilities	214		214
Other long-term liabilities	178		178
Equity (Deficit)
Accumulated deficit	(180)		(180)
ASU 2014-09 [Member] | Effect of Change Higher (Lower) [Member]
Revenues
Total revenues	1		3
Net income (loss)	1		3
Liabilities
Other current liabilities	2		2		2
Other long-term liabilities	5		5		8
Equity (Deficit)
Accumulated deficit	(7)		(7)		$ (10)
ASU 2014-09 [Member] | Product [Member] | Balances without Adoption of ASU 2014-09 [Member]
Revenues
Total revenues	292		875
ASU 2014-09 [Member] | Product [Member] | Effect of Change Higher (Lower) [Member]
Revenues
Total revenues	1		3
ASU 2014-09 [Member] | Service [Member] | Balances without Adoption of ASU 2014-09 [Member]
Revenues
Total revenues	$ 73		$ 217

Note 2 - Schedule of Reconcilia

Note 2 - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Restricted Cash And Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 238	$ 344
Long-term restricted cash	10	17
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	256	369
Other Current Assets [Member]
Restricted Cash And Cash Equivalents Items [Line Items]
Restricted cash included in Other current assets	$ 8	$ 8

Note 2 - Cash, Cash Equivalen_3

Note 2 - Cash, Cash Equivalents and Restricted Cash (Details Textual) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
BRAZIL
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash	$ 5	$ 6
Amended Credit Agreement [Member]
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash	$ 0	$ 6

Note 3 - Inventories (Details)

Note 3 - Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Finished goods	$ 174	$ 159
Work in process	65	57
Raw materials	67	60
Total	$ 306	$ 276

Note 4 - Other Current Liabil_3

Note 4 - Other Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Other Current Liabilities [Abstract]
Employee related liabilities	$ 51	$ 47
Deferred revenue	31	30
Deferred consideration on disposed businesses	24	10
Customer rebates	24	29
Workers compensation	10	10
Restructuring liabilities	8	10
Other	68	81
Total	$ 216	$ 217

Note 5 - Summary of Other Long-

Note 5 - Summary of Other Long-term Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Summary Of Other Long Term Liabilities [Abstract]
Workers compensation	$ 87	$ 96
Asset retirement obligations	49	43
Deferred taxes	13	16
Environmental liabilities	11	12
Deferred consideration on disposed businesses		14
Other	23	21
Total	$ 183	$ 202

Note 6 - Debt and Capital Lea_3

Note 6 - Debt and Capital Leases and Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
September 30, 2018	$ 401	$ 403
Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018	396	4
Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018	$ 5	399
Term Note [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,019
Longterm Debt Weighted Average Interest Rate	7.35%
September 30, 2018	$ 393
Term Note [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Debt Instrument Maturity Year	2,019
Longterm Debt Weighted Average Interest Rate	7.35%
September 30, 2018		393
Capital Leases [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018	$ 3	3
Capital Leases [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018	3	4
Other Debt [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018		1
Other Debt [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
September 30, 2018	$ 2	$ 2

Note 6 - Debt And Capital Lea_4

Note 6 - Debt And Capital Leases (Details Textual)	Sep. 03, 2013USD ($)	Mar. 31, 2018Subsidiary	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2018	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2018USD ($)
Debt And Capital Leases [Line Items]
Percentage of Stock of Material Domestic Subsidiaries Securing Credit Agreement											100.00%
Percentage of Stock of Material First Tier Foreign Subsidiaries Securing Credit Agreement											65.00%
Term Credit Agreements, U.S. Liquidity, Threshold Below which No Prepayment is Required										$ 100,000,000
Term Credit Agreements, Prepayments Required in Next Fiscal Year								$ 0
Term Credit Agreements, First Lien Term Credit Agreement, Maximum Secured Leverage Ratio			2.75		2.75			2.75	2.75		2.75
Number of subsidiaries designated as unrestricted subsidiaries | Subsidiary		5
Total Sales			$ 366,000,000	$ 379,000,000	$ 1,095,000,000	$ 1,117,000,000
Aggregate assets of designated subsidiaries			$ 1,540,000,000		$ 1,540,000,000			$ 1,707,000,000	$ 1,707,000,000		$ 1,540,000,000
Percentage of aggregate sales of unrestricted subsidiaries to consolidated sales of entity			1.00%		1.00%
Percentage of aggregate assets of unrestricted subsidiaries to consolidated assets of entity			2.00%		2.00%						2.00%
Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control			12.50%		12.50%			12.50%	12.50%		12.50%
Unrestricted Subsidiaries [Member]
Debt And Capital Leases [Line Items]
Total Sales			$ 3,000,000		$ 8,000,000
Aggregate assets of designated subsidiaries			25,000,000		25,000,000						$ 25,000,000
Amended Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Excess Availability Amount			24,000,000		24,000,000			$ 20,000,000	$ 20,000,000		24,000,000
Line of Credit Facility, Maximum Borrowing Capacity			150,000,000		$ 150,000,000			150,000,000	150,000,000		150,000,000
Termination date					Jun. 5, 2019
Long-term Line of Credit			85,000,000		$ 85,000,000			$ 96,000,000	$ 96,000,000		85,000,000
Fixed Charged Coverage Ratio Required								0.0100	0.0100
Lender Commitments, Threshold Trigger, Excess Availability Amount			$ 18,750,000		$ 18,750,000			$ 18,750,000	$ 18,750,000		$ 18,750,000
Amended Credit Agreement [Member] | Period one [Member]
Debt And Capital Leases [Line Items]
Termination date					May 26, 2021
Amended Credit Agreement [Member] | Period two [Member]
Debt And Capital Leases [Line Items]
Number of days prior to the earliest scheduled maturity date					90 days
Earliest maturity date					Sep. 3, 2019
Prior Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 200,000,000
Amended Credit Facility [Member]
Debt And Capital Leases [Line Items]
Excess Availability, Calculation, Percentage of Eligible Receivables Less a Dilution Reserve			85.00%		85.00%						85.00%
Excess Availability, Calculation, Percentage of Net Orderly Liquidation Value			85.00%		85.00%						85.00%
Excess Availability, Calculation, Percentage of Eligible Inventory			75.00%		75.00%						75.00%
Excess Availability, Net Orderly Liquidation Equipment Amount			$ 12,000,000		$ 12,000,000						$ 12,000,000
Excess Availability, Calculation, Percentage of Eligible Equipment			75.00%		75.00%						75.00%
Decrease in excess availability net orderly liquidation equipment amount			$ 1,000,000		$ 1,000,000						$ 1,000,000
Maximum [Member]
Debt And Capital Leases [Line Items]
Secured leverage ratio							2.25%
Maximum [Member] | Amended Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Percentage of aggregate consolidated sales to qualify Restricted Subsidiaries to be designated as Unrestricted Subsidiaries					7.50%
Percentage of aggregate consolidated assets to qualify Restricted Subsidiaries to be designated as Unrestricted Subsidiaries					7.50%
Maximum [Member] | Amended Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.75%			2.75%
Maximum [Member] | Amended Credit Facility [Member] | Base Rate [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%			1.75%
Minimum [Member]
Debt And Capital Leases [Line Items]
Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control			12.50%		12.50%			12.50%	12.50%		12.50%
Minimum [Member] | Amended Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Proforma fixed charge coverage ratio					1.00%			1.00%
Minimum [Member] | Amended Credit Agreement [Member] | Pro Forma [Member]
Debt And Capital Leases [Line Items]
Excess Availability Amount			$ 30,000,000		$ 30,000,000						$ 30,000,000
Minimum [Member] | Amended Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.25%			2.25%
Minimum [Member] | Amended Credit Facility [Member] | Base Rate [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.25%			1.25%
First Lien Term Loan [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					6.25%			6.25%
LIBOR Floor Percentage			1.00%		1.00%			1.00%	1.00%		1.00%
Alternate Base Rate			5.25%		5.25%			5.25%	5.25%		5.25%
Prepayment of principal amount									$ 11,000,000
First installment principal payments	4,000,000
Term Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Debt Instrument Face Amount	695,000,000
Proceeds from Issuance of Other Long-term Debt	664,000,000
Debt Instrument Unamortized Discount	15,000,000
Debt Issuance Cost	16,000,000
First Lien Term Loan [Member]
Debt And Capital Leases [Line Items]
Debt Instrument Face Amount	$ 420,000,000		$ 395,000,000		$ 395,000,000						$ 395,000,000
Debt Instrument, Maturity Date, Description	The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of
Debt Instrument, Maturity Date	Sep. 3, 2019				Sep. 3, 2019
Second Lien Note Holders [Member]
Debt And Capital Leases [Line Items]
Debt Instrument Face Amount	$ 275,000,000
Debt Instrument, Termination Date	Nov. 15, 2016

Note 7 - Commitments and Cont_2

Note 7 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
BRAZIL
Commitments And Contingencies [Line Items]
Restricted Cash	$ 5	$ 6
Federal and State Value added Taxes Litigations and Civil Litigation and Disputes with Former Employees [Member] | BRAZIL
Commitments And Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss	10
Threat of Expropriation of Assets [Member] | BRAZIL
Commitments And Contingencies [Line Items]
Assets, Noncurrent	58
Amended Credit Agreement [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	85
Restricted Cash	0	$ 6
Bank Guarantees and Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	3
Surety Bond [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	42
Restricted Cash and Deposits [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 24

Note 8 - Guarantees (Details Te

Note 8 - Guarantees (Details Textual)	9 Months Ended
	Sep. 30, 2018USD ($)
Warranty Arrangements Period [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	1 year
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	6 years
Minimum [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	3 months
Amended Eastman Business Park 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	5,000,000
Guarantor Obligations, Current Carrying Value	$ 2,000,000

Note 8 - Guarantees (Details)

Note 8 - Guarantees (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Movement In Deferred Revenue Roll Forward
Deferred revenue on extended warranties as of December 31, 2017	$ 23
New extended warranty and maintenance arrangements in 2018	82
Recognition of extended warranty and maintenance arrangement revenue in 2018	(83)
Deferred revenue on extended warranties as of September 30, 2018	$ 22

Note 9 - Revenue (Details Textu

Note 9 - Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Transaction price related to unsatisfied performance obligations expected period	1 year	1 year
Unrecognized revenue from unsatisfied performance obligations	$ 70	$ 70
Unsatisfied performance obligations, expected to be recognized in 2018		10.00%
Unsatisfied performance obligations, expected to be recognized in 2019		35.00%
Unsatisfied performance obligations, expected to be recognized in 2020		30.00%
Unsatisfied performance obligations, expected to be recognized in thereafter		25.00%
Contract liabilities	45	$ 45	$ 37
Revenue recognized, contract liabilities	2	31
Contract with customer, cash payments received for liabilities that have been deferred	24	32
Other Current Assets And Trade Receivables [Member]
Disaggregation Of Revenue [Line Items]
Contract assets	4	4	3
Other Current Liabilities [Member]
Disaggregation Of Revenue [Line Items]
Contract liabilities, current	40	40	37
Other Long-Term Liabilities [Member]
Disaggregation Of Revenue [Line Items]
Contract liabilities, non-current	$ 5	$ 5	$ 0
Minimum [Member]
Disaggregation Of Revenue [Line Items]
Revenue payment terms		30 days
Interest for payment terms		1 year
Maximum [Member]
Disaggregation Of Revenue [Line Items]
Revenue payment terms		60 days

Note 9 - Disaggregated Revenue

Note 9 - Disaggregated Revenue - Major Product (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation Of Revenue [Line Items]
Total Sales		$ 366	$ 379	$ 1,095	$ 1,117
Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		212		645
Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	67		203
Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		279		848
Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		33		88
Film And Chemicals [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		40		121
Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	14		38
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		217		660
Print Systems [Member] | Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		166		509
Print Systems [Member] | Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	33		100
Print Systems [Member] | Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		199		609
Print Systems [Member] | Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		18		51
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		39		103
Enterprise Inkjet Systems [Member] | Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		9		24
Enterprise Inkjet Systems [Member] | Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	19		59
Enterprise Inkjet Systems [Member] | Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		28		83
Enterprise Inkjet Systems [Member] | Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		11		20
Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		36		111
Flexographic Packaging Printing [Member] | Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		33		99
Flexographic Packaging Printing [Member] | Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	2		6
Flexographic Packaging Printing [Member] | Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		35		105
Flexographic Packaging Printing [Member] | Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		1		6
Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		21		61
Software and Solutions [Member] | Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	12		36
Software and Solutions [Member] | Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		12		36
Software and Solutions [Member] | Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		3		11
Software and Solutions [Member] | Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	6		14
Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		48		144
Consumer and Film [Member] | Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		4		13
Consumer and Film [Member] | Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	1		2
Consumer and Film [Member] | Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		5		15
Consumer and Film [Member] | Film And Chemicals [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		40		121
Consumer and Film [Member] | Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	3		8
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		1		3
Advanced Materials and 3D Printing Technology [Member] | Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	1		3
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		4		13
Eastman Business Park [Member] | Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	$ 4		$ 13
[1]	Service revenue in the Consolidated Statement of Operations includes the ongoing service revenue shown above as well as revenue from project-based document management and managed print services businesses, which is included in Other above.
[2]	Other includes revenue from professional services, non-recurring engineering services, project-based document management and managed print services businesses, tenant rent and related property management services and licensing.

Note 9 - Disaggregated Revenu_2

Note 9 - Disaggregated Revenue - Product Portfolio Summary (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation Of Revenue [Line Items]
Total Sales		$ 366	$ 379	$ 1,095	$ 1,117
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		217		660
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		39		103
Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		36		111
Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		21		61
Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		48		144
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		1		3
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		4		13
Growth Engines [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	117		334
Growth Engines [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	39		113
Growth Engines [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	26		63
Growth Engines [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	28		87
Growth Engines [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	21		61
Growth Engines [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	3		8
Growth Engines [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]			2
Strategic Other Businesses [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	224		681
Strategic Other Businesses [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	170		520
Strategic Other Businesses [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	8		24
Strategic Other Businesses [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	41		123
Strategic Other Businesses [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	1		1
Strategic Other Businesses [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	4		13
Planned Declining Businesses [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	25		80
Planned Declining Businesses [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	8		27
Planned Declining Businesses [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	13		40
Planned Declining Businesses [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	$ 4		$ 13
[1]	Growth engines consist of Sonora, PROSPER, FLEXCEL NX, Software and Solutions, AM3D, excluding intellectual property (IP) licensing, and brand licensing.
[2]	Strategic Other Businesses include plates, Computer to Plate (“CTP”) and related service, and Nexpress and related toner business in the Print Systems segment, non-FLEXCEL NX in the Flexographic Packaging segment, Motion Picture and Industrial Film and Chemicals in the Consumer and Film segment, Eastman Business Park and IP licensing.
[3]	Planned Declining Businesses are product lines where the decision has been made to stop new product development and manage an orderly expected decline in the installed product and annuity base. These product families consist of Consumer Inkjet in the Consumer and Film segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment.

Note 9 - Disaggregated Revenu_3

Note 9 - Disaggregated Revenue - Geography (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation Of Revenue [Line Items]
Total Sales	$ 366	$ 379	$ 1,095	$ 1,117
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	217		660
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	39		103
Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	36		111
Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	21		61
Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	48		144
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		3
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	4		13
United States [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	121		362
United States [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	57		174
United States [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	13		35
United States [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	7		19
United States [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	7		21
United States [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	32		97
United States [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		3
United States [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	4		13
Canada [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6		17
Canada [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	3		9
Canada [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		1
Canada [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		3
Canada [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales			2
Canada [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		2
North America [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	127		379
North America [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	60		183
North America [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	14		36
North America [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	8		22
North America [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	7		23
North America [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	33		99
North America [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		3
North America [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	4		13
Europe, Middle East and Africa [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	131		395
Europe, Middle East and Africa [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	87		273
Europe, Middle East and Africa [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	18		43
Europe, Middle East and Africa [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	14		46
Europe, Middle East and Africa [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6		17
Europe, Middle East and Africa [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6		16
Asia Pacific [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	84		252
Asia Pacific [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	56		162
Asia Pacific [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6		22
Asia Pacific [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6		21
Asia Pacific [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	7		18
Asia Pacific [Member] | Consumer and Film [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	9		29
Latin America [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	24		69
Latin America [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	14		42
Latin America [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1		2
Latin America [Member] | Flexographic Packaging Printing [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	8		22
Latin America [Member] | Software and Solutions [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	$ 1		$ 3

Note 10 - Summary of Other Oper

Note 10 - Summary of Other Operating (Income) Expense, Net (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Expense (income):
Gain on sale of assets		$ (5)		$ (7)	$ (2)
Legal reserve changes		(4)		(4)
Prosper asset remeasurement	[1]				12
Asset impairments	[2]		$ 20		22
Other		(1)		(1)
Total		$ (10)	$ 20	$ (12)	$ 32
[1]	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded if the Prosper assets, which were previously presented as held for sale, had been continuously classified as held and used.
[2]	In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment (PP&E) and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the three months ended September 30, 2017 of $8 million related to the PP&E and $12 million for the intangible assets

Note 10 - Summary of Other Op_2

Note 10 - Summary of Other Operating Expense (Income), Net (Details) (Parentheticals) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Property, Plant and Equipment
Other Operating Income Expense Net [Line Items]
Reduced carrying value of assets	$ 8	$ 8
Finite-Lived Intangible Assets
Other Operating Income Expense Net [Line Items]
Reduced carrying value of assets	$ 12	$ 4

Note 11 - Other (Income) Char_2

Note 11 - Other (Income) Charges, Net (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Income And Expenses [Abstract]
Change in fair value of embedded conversion features derivative liability	[1]	$ (5)	$ (6)	$ 2	$ (42)
Loss on foreign exchange transactions		2	2	11	7
Other		(1)			2
Total		$ (4)	$ (4)	$ 13	$ (33)
[1]	Refer to Note 21, “Financial Instruments”.

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Oct. 31, 2018
Schedule Of Income Taxes [Line Items]
U.S. corporate income tax rate		21.00%	35.00%	21.00%	35.00%	35.00%
Provision (benefit) for income taxes		$ 5	$ (13)	$ 13	$ (6)
IRS And Korean National Tax Service Agreement [Member] | Subsequent Event [Member]
Schedule Of Income Taxes [Line Items]
Income tax examination, liability (refund) adjustment from settlement with taxing authority							$ 32
Scenario Forecast [Member] | IRS And Korean National Tax Service Agreement [Member]
Schedule Of Income Taxes [Line Items]
Proceeds from income tax refunds	$ 16
Payment of license fee	16
Provision (benefit) for income taxes	(32)
Scenario Forecast [Member] | IRS And Korean National Tax Service Agreement [Member] | Kodak [Member]
Schedule Of Income Taxes [Line Items]
Proceeds from income tax refunds	$ 16

Note 12 - Income Tax Provision

Note 12 - Income Tax Provision (Benefit) Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Earnings (loss) from continuing operations before income taxes	$ 24	$ (58)	$ 11	$ (37)
Effective tax rate	20.80%	22.40%	118.20%	16.20%
Provision (benefit) for income taxes	$ 5	$ (13)	$ 13	$ (6)
Provision (benefit) for income taxes at U.S. statutory tax rate	$ 5	(20)	2	(13)
Difference between tax at effective vs. statutory rate		$ 7	$ 11	$ 7

Note 13 - Restructuring Liabi_3

Note 13 - Restructuring Liabilities (Details) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2018
Restructuring Cost And Reserve [Line Items]
Beginning Balance		$ 4	$ 8	$ 10	$ 10
Charges		9	2	2	13
Utilization/cash payments		(2)	(5)	(4)
Other adjustments and reclasses	[1]	(3)	(1)
Ending Balance		8	4	8	8
Severance Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Beginning Balance	[2]	2	4	6	6
Charges	[2]	9	2	2
Utilization/cash payments	[2]	(2)	(3)	(4)
Other adjustments and reclasses	[1],[2]	(3)	(1)
Ending Balance	[2]	6	2	4	6
Exit Costs Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Beginning Balance	[2]	2	4	4	4
Utilization/cash payments	[2]		(2)
Ending Balance	[2]	$ 2	$ 2	$ 4	$ 2
[1]	Represents severance charges funded from pension plan assets, which were reclassified to Pension and other postretirement liabilities.
[2]	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 13 - Restructuring Liabi_4

Note 13 - Restructuring Liabilities (Details Textual) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2018USD ($)Position	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2018USD ($)Position
Restructuring Cost And Reserve [Line Items]
Restructuring Costs | $	$ 9	$ 2	$ 2	$ 13
Restructuring and Related Cost, Number of Positions Eliminated	100			175
Delayed severance payments | $				$ 2
United States and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	75			110
Rest Of The World [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	25			65
Manufacturing Service Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	15			55
Administrative and Sales Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	65			95
Research and Development Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	20			25
Restructuring costs and other [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs | $	$ 9

Note 14 - Pension Income (Expen

Note 14 - 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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Total net pension income			$ (81)	$ (91)
United States [Member]
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	$ 4	$ 3	10	9
Interest cost	27	29	82	86
Expected return on plan assets	(55)	(61)	(167)	(183)
Prior service credit	(2)	(2)	(6)	(5)
Actuarial loss	1		4
Net pension income before special termination benefits	(25)	(31)	(77)	(93)
Special termination benefits	3	3	4	9
Net pension income	(22)	(28)	(73)	(84)
Total net pension income	(22)	(28)	(73)	(84)
Non-US [Member]
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	1		3	2
Interest cost	3	3	9	9
Expected return on plan assets	(7)	(7)	(20)	(20)
Actuarial loss	1	1	3	2
Net pension income before special termination benefits	(2)	(3)	(5)	(7)
Net pension income	(2)	(3)	(5)	(7)
Other plans	(3)	(1)	(3)
Total net pension income	$ (5)	$ (4)	$ (8)	$ (7)

Note 15 - Redeemable, Convert_2

Note 15 - Redeemable, Convertible Series A Preferred Stock (Details Textual) $ / shares in Units, $ in Millions	Nov. 15, 2016USD ($)Director$ / sharesshares	Sep. 30, 2018USD ($)	Sep. 30, 2018
Temporary Equity [Line Items]
Number of directors nominated by purchasers | Director	2
Series A Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
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 | $ / shares	$ 0
Gross proceeds from issuance of shares	$ 200
Preferred stock, liquidation preference per share | $ / shares	$ 100
Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Percentage of cash dividend payable on preferred stock	5.50%
Net proceeds received to derivative liability	$ 43
Carrying value of Series A preferred stock at issuance	155
Gross proceeds from preferred stock	200
Fair value of derivative liability	43
Transaction costs	$ 2
Preferred stock, redemption date	Nov. 15, 2021
Number of shares redeemed | shares	0
Preferred stock, redemption price per share | $ / shares	$ 100
Preferred stock conversion description			As of September 30, 2018, the Series A Preferred Stock has not been converted and none of the antidilution provisions have been triggered. Any shares of Series A Preferred Stock not converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock are required to be redeemed at $100 per share plus the amount of accrued and unpaid dividends.
Number of additional directors to elect if dividends in arrears | Director	2
Dividend Declared [Member]
Temporary Equity [Line Items]
Dividends		$ 0

Note 16 - Summary of Reconcilia

Note 16 - Summary of Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share Basic [Line Items]
Earnings (loss) from continuing operations	$ 19	$ (46)	$ (2)	$ (32)
Less: Series A convertible preferred stock cash dividend	(2)	(3)	(8)	(8)
Less: Series A convertible preferred stock deemed dividend	(3)	(2)	(7)	(6)
Earnings (loss) from continuing operations available to common shareholders - basic and diluted	14	(51)	(17)	(46)
NET INCOME (LOSS)	19	(46)	(2)	(35)
Series A convertible preferred stock cash dividend	(2)	(3)	(8)	(8)
Series A convertible preferred stock deemed dividend	(3)	(2)	(7)	(6)
Net earnings (loss) available to common shareholders - basic and diluted	$ 14	$ (51)	$ (17)	$ (49)
Basic	42.7	42.5	42.7	42.5
Effect of dilutive securities
Weighted average shares - diluted EPS calculation	43	42.5	42.7	42.5
Restricted Stock Units [Member]
Effect of dilutive securities
Effect of dilutive securities	0.3

Note 16 - Earnings Per Share (D

Note 16 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Convertible Series A Preferred Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2	2	2	2
Restricted Stock Units [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0.2	0.3	0.2
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		1.8
Share Price		$ 14.93		$ 14.93
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
Share Price		$ 16.12		$ 16.12
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	5.2	4.6	5	4.6

Note 17 - Shareholders' Equity

Note 17 - Shareholders' Equity (Details Textual) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Shareholders Equity [Line Items]
Stock Authorized	560,000,000
Common Stock, Shares Authorized	500,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60,000,000
Preferred Stock, No Par Value	$ 0	$ 0
Common Stock, Shares, Outstanding	42,700,000	42,600,000
Treasury Stock, Shares	600,000	600,000
Series A Preferred Stock [Member]
Shareholders Equity [Line Items]
Preferred Stock, Shares Outstanding	2,000,000	2,000,000
Preferred Stock, Shares Issued	2,000,000	2,000,000

Note 18 - Changes in Other Comp

Note 18 - Changes in Other Comprehensive (Loss), by Component (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Currency translation adjustments		$ (12)	$ (5)	$ (19)	$ 9
Newly established net actuarial gain (loss)		7	(1)	8	(2)
Tax benefit		(2)		(2)
Newly established net actuarial gain (loss), net of tax		5	(1)	6	(2)
Amortization of prior service credit	[1]	(2)	(2)	(6)	(6)
Amortization of actuarial (gains) losses	[1]	1	(1)	3	(2)
Recognition of losses due to settlement		(2)		(1)
Total reclassification adjustments		(3)	(3)	(4)	(8)
Tax provision		1	1	1	1
Reclassification adjustments, net of tax		(2)	(2)	(3)	(7)
Pension and other postretirement benefit plan changes, net of tax		3	(3)	3	$ (9)
Other comprehensive loss, net of tax		$ (9)	$ (8)	$ (16)
[1]	Reclassified to Total Net Periodic Benefit Cost - refer to Note 14, "Retirement Plans and Other Postretirement Benefits".

Note 19 - Components of Accumul

Note 19 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Currency translation adjustments	$ (104)	$ (85)
Pension and other postretirement benefit plan changes	(303)	(306)
Ending balance	$ (407)	$ (391)

Note 20 - Segment Information_2

Note 20 - Segment Information (Details Textual) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)aSegment
Segment Reporting Information [Line Items]
Number of Reportable Segments | Segment	7
Reduction in reserves impacted	$ 6
Gross Profit
Segment Reporting Information [Line Items]
Reduction in reserves impacted	3
Selling, General and Administrative Expenses
Segment Reporting Information [Line Items]
Reduction in reserves impacted	2
Research and Development Expense
Segment Reporting Information [Line Items]
Reduction in reserves impacted	$ 1
Eastman Business Park [Member] | Minimum [Member]
Segment Reporting Information [Line Items]
Area of Real Estate Property | a	1,200

Note 20 - Revenues and Earnings

Note 20 - Revenues and Earnings (Loss) from Continuing Operations (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Revenues		$ 366	$ 379	$ 1,095	$ 1,117
Depreciation and amortization				(58)	(62)
Restructuring costs and other		(9)	(4)	(13)	(22)
Other operating income (expense), net (4)		10	(20)	12	(32)
Goodwill impairment loss (4)			(56)		(56)
Interest expense		(9)	(8)	(26)	(24)
Pension income excluding service cost component		35	39	99	114
Other (charges) income, net		4	4	(13)	33
Earnings (loss) from continuing operations before income taxes		24	(58)	11	(37)
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Revenues		366	379	1,095	1,117
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		20	13	30	31
Depreciation and amortization		(19)	(21)	(58)	(62)
Restructuring costs and other		(9)	(5)	(13)	(29)
Stock based compensation		(2)	(2)	(5)	(7)
Consulting and other costs	[1]	(5)	(2)	(11)	(3)
Idle costs	[2]	(1)		(3)	(2)
Manufacturing capacity non-recurring costs (3)	[3]			(1)
Other operating income (expense), net (4)	[4]	10	(20)	12	(32)
Goodwill impairment loss (4)	[4]		(56)		(56)
Interest expense	[4]	(9)	(8)	(26)	(24)
Pension income excluding service cost component	[4]	35	39	99	114
Other (charges) income, net	[4]	4	4	(13)	33
Earnings (loss) from continuing operations before income taxes		24	(58)	11	(37)
Continuing Operations [Member] | Print Systems [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		217	232	660	681
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		12	12	24	39
Continuing Operations [Member] | Flexographic Packaging [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		36	34	111	104
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		8	7	24	21
Continuing Operations [Member] | Software and Solutions [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		21	21	61	64
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization				(1)	(1)
Continuing Operations [Member] | Enterprise Inkjet Systems [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		39	33	103	105
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		2		3	1
Continuing Operations [Member] | Consumer and Film [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		48	55	144	151
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(2)	(2)	(12)	(11)
Continuing Operations [Member] | Advanced Materials and 3D Printing Technology [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		1		3
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(2)	(6)	(11)	(21)
Continuing Operations [Member] | Eastman Business Park [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		4	4	13	12
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		$ 2	$ 2	$ 3	$ 3
[1]	(1)Consulting and other costs are primarily professional services and internal costs associated with certain corporate strategic initiatives.
[2]	(2)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.
[3]	(3)Consists of noncapitalizable costs incurred as a result of the Flexographic Packaging segment’s expansion at the manufacturing facility in Weatherford, Oklahoma.
[4]	(4)As reported in the Consolidated Statement of Operations.

Note 21 - Financial Instrumen_3

Note 21 - Financial Instruments (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Fair Value, Inputs, Level 2 [Member]
Long-term Debt, Fair Value	$ 5		$ 5		$ 348
Fair value of current portion of long-term debt	384		384
Forward Contracts [Member]
Gross fair value of foreign currency					7
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivative Asset, Notional Amount	622		622		$ 534
Designated as Hedging Instrument [Member]
Derivatives Hedging Instruments	$ 0	$ 0	$ 0	$ 0

Note 21 - Derivatives Not Desig

Note 21 - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Financial Instruments Owned At Fair Value [Abstract]
Net loss from derivatives not designated as hedging instruments	$ 2	$ 8	$ 8	$ 8

Note 21 - Derivative Liability

Note 21 - Derivative Liability (Asset) Key Inputs in Determination of Fair Value of Optional and Mandatory Conversion (Details) - Fair Value, Inputs, Level 3 [Member] $ / shares in Units, $ in Millions	Sep. 30, 2018USD ($)$ / shares	Dec. 31, 2017USD ($)$ / shares
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total value of embedded derivative asset ($ millions) | $	$ 2	$ 4
Kodak's closing stock price | $ / shares	$ 3.10	$ 3.10
Expected stock price volatility [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Alternate measurement input percentage	99.42	58.22
Risk Free Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Alternate measurement input percentage	2.88	2.08
Yield on the Preferred Stock [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Alternate measurement input percentage	19.02	22.31