Eastman Kodak (KODK) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 01, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	Eastman Kodak Co
Entity Central Index Key	0000031235
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		43,000,688
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
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
	Mar. 31, 2019	Mar. 31, 2018
Total revenues	$ 291	$ 318
Total cost of revenues	251	280
Gross profit	40	38
Selling, general and administrative expenses	59	58
Research and development costs	11	13
Restructuring costs and other	2	2
Loss from continuing operations before interest expense, other charges, net and income taxes	(32)	(35)
Interest expense	3	2
Pension income excluding service cost component	(27)	(32)
Other charges, net	1	16
Loss from continuing operations before income taxes	(9)	(21)
Provision for income taxes	3	4
Loss from continuing operations	(12)	(25)
Loss from discontinued operations, net of income taxes	(6)
Net loss	$ (18)	$ (25)
Basic and diluted loss per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$ (0.40)	$ (0.70)
Discontinued operations	(0.14)
Total	$ (0.54)	$ (0.70)
Number of common shares used in basic and diluted net loss per share
Basic	42.9	42.6
Diluted	42.9	42.6
Product [Member]
Total revenues	$ 224	$ 248
Total cost of revenues	205	231
Service [Member]
Total revenues	67	70
Total cost of revenues	$ 46	$ 49

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement Of Income And Comprehensive Income [Abstract]
NET LOSS	$ (18)	$ (25)
Other comprehensive (loss) income, net of tax:
Currency translation adjustments	3	13
Pension and other postretirement benefit plan obligation activity, net of tax	(1)
Other comprehensive income, net of tax	2	13
COMPREHENSIVE LOSS, NET OF TAX	$ (16)	$ (12)

Consolidated Statement of Finan

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 240	$ 246
Trade receivables, net of allowances of $8 and $9, respectively	201	232
Inventories, net	249	236
Other current assets	53	51
Current assets held for sale	116	113
Total current assets	859	878
Property, plant and equipment, net of accumulated depreciation of $431 and $422, respectively	233	246
Goodwill	12	12
Intangible assets, net	58	60
Operating lease right-of-use assets	49
Restricted cash	8	11
Deferred income taxes	155	160
Other long-term assets	164	144
TOTAL ASSETS	1,538	1,511
LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)
Accounts payable, trade	160	149
Short-term borrowings and current portion of long-term debt	396	396
Current portion of operating leases	23
Other current liabilities	191	213
Current liabilities held for sale	25	20
Total current liabilities	795	778
Long-term debt, net of current portion	18	5
Pension and other postretirement liabilities	368	379
Operating leases, net of current portion	35
Other long-term liabilities	163	179
Total Liabilities	1,379	1,341
Commitments and Contingencies (Note 10)
Equity (Deficit)
Common stock, $0.01 par value
Additional paid in capital	615	617
Treasury stock, at cost	(9)	(9)
Accumulated deficit	(213)	(200)
Accumulated other comprehensive loss	(409)	(411)
Total shareholders’ deficit	(16)	(3)
TOTAL LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)	1,538	1,511
Convertible Series A Preferred Stock [Member]
LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)
Redeemable, convertible Series A preferred stock, no par value, $100 per share liquidation preference	$ 175	$ 173

Consolidated Statement of Fin_2

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Allowance for trade receivables	$ 8	$ 9
Property, plant and equipment, accumulated depreciation	$ 431	$ 422
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
		Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net loss		$ (18)	$ (25)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		15	19
Pension income		(23)	(28)
Change in fair value of embedded conversion features derivative liability	[1]	1	14
Net gain on sales of assets/businesses			(1)
Stock based compensation		3	2
Provision for deferred income taxes		1	2
Decrease in trade receivables		25	30
Increase in inventories		(11)	(27)
Increase (decrease) in trade payables		14	(6)
Decrease in liabilities excluding borrowings and trade payables		(27)	(9)
Other items, net		8	2
Total adjustments		6	(2)
Net cash used in operating activities		(12)	(27)
Cash flows from investing activities:
Additions to properties		(3)	(10)
Net cash used in investing activities		(3)	(10)
Cash flows from financing activities:
Proceeds from borrowings		14
Repayment of capital leases		(1)	(1)
Preferred stock dividend payments			(3)
Payment of contingent consideration related to the sale of a business		(10)
Net cash provided by (used in) financing activities		3	(4)
Effect of exchange rate changes on cash		2	5
Net decrease in cash, cash equivalents and restricted cash		(10)	(36)
Cash, cash equivalents, restricted cash and cash in assets held for sale, beginning of period		267	369
Cash, cash equivalents, restricted cash and cash in assets held for sale, end of period		$ 257	$ 333
[1]	Refer to Note 23, “Financial Instruments”.

Consolidated Statement of Equit

Consolidated Statement of Equity (Deficit) (Unaudited) - USD ($) $ in Millions	Total	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Series A Redeemable Convertible Preferred Stock [Member]
Equity (deficit) at Dec. 31, 2017	$ 57	$ 631	$ (174)	$ (391)	$ (9)
Equity (deficit) at Dec. 31, 2017						$ 164
Net loss	(25)		(25)
Currency translation adjustments	13			13
Series A preferred stock cash dividends	(3)	(3)
Series A preferred stock deemed dividends	(2)	(2)
Redeemable series A preferred stock deemed dividends						2
Stock-based compensation	2	2
Equity (deficit) at Mar. 31, 2018	32	628	(209)	(378)	(9)
Equity (deficit) at Mar. 31, 2018						166
Prior period adjustment due to adoption | ASU 2014-09 [Member]	(10)		(10)
Equity (deficit) at Dec. 31, 2018	(3)	617	(200)	(411)	(9)
Equity (deficit) at Dec. 31, 2018						173
Net loss	(18)		(18)
Currency translation adjustments	3			3
Pension and other postretirement liability adjustments	(1)			(1)
Series A preferred stock cash dividends	(3)	(3)
Series A preferred stock deemed dividends	(2)	(2)
Redeemable series A preferred stock deemed dividends						2
Stock-based compensation	3	3
Equity (deficit) at Mar. 31, 2019	(16)	$ 615	(213)	$ (409)	$ (9)
Equity (deficit) at Mar. 31, 2019						$ 175
Prior period adjustment due to adoption | ASU 2016-02 [Member]	$ 5		$ 5

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Recent Accounting Policies	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, 2018 (the “2018 Form 10-K”). 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. As of March 31, 2019, the Company had $395 million of outstanding indebtedness under the Senior Secured First Lien Term Credit Agreement (the “Term Credit Agreement”). On April 12, 2019, the Company prepaid approximately $312 million of the loans made under the Term Credit Agreement using proceeds from the sale of Kodak’s Flexographic Packaging business (“FPD”) (Refer to Note 22, “Discontinued Operations”). The loans made under the 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 Term Credit Agreement). The Company also has issued approximately $85 million of letters of credit under the Amended and Restated Credit Agreement (the “ABL Credit Agreement”) as of both March 31, 2019 and December 31, 2018. Should the Company not repay, refinance or extend the maturity of the loans under the Term Credit Agreement prior to June 5, 2019, the termination date will occur under the ABL Credit Agreement on such date unless the ABL Credit Agreement has been amended in the interim. Upon the occurrence of the termination date under the ABL 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 ABL Credit Agreement. As of March 31, 2019 and December 31, 2018, Kodak had approximately $240 million and $246 million, respectively, of cash and cash equivalents. $94 million and $117 million was held in the U.S. as of March 31, 2019 and December 31, 2018, respectively, and $146 million and $129 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 March 31, 2019 and December 31, 2018 were $386 million and $390 million, respectively, which includes short-term intercompany loans from Kodak’s international finance center of $87 million and $92 million as of March 31, 2019 and December 31, 2018, respectively. In China, where approximately $88 million and $72 million of cash and cash equivalents was held as of March 31, 2019 and December 31, 2018, 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, restricted cash and cash in assets held for sale of $10 million and $102 million for the three months ended March 31, 2019 and the year ended December 31, 2018, respectively. 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. Reporting requirements under the Term Credit Agreement require the Company to provide annual audited financial statements accompanied by an opinion of an independent public accountant without a “going concern” or like qualification or exception and without any qualification or exception as to the scope of such audit or other material qualification or exception, except for any such qualification or exception with respect to any indebtedness maturing within 364 days after the date of such financial statements. Lenders may take the position that the going concern explanatory paragraph contained in the audit report on the Company’s financial statements as of and for the year ended December 31, 2018 does not satisfy the requirements under the Term Credit Agreement. Under the Term Credit Agreement, if notice of a failure to comply with the reporting covenant is given to the Company by the lenders, an event of default would occur thereunder if such failure is not cured within thirty days after such notice is given, unless such event of default is waived by the requisite lenders. In the event of default, the debt could become immediately due. The ABL Credit Agreement contains an opinion delivery requirement that corresponds to the requirement under the Term Credit Agreement, although under the ABL Credit Agreement there is an additional requirement that the opinion be reasonably acceptable to the agent under the ABL Credit Agreement. On March 31, 2019 the Company obtained a waiver from the agent and lenders under the ABL Credit Agreement with respect to any event of default under the reporting covenant that may be deemed to have occurred in relation to the going concern explanatory paragraph in the audit report. Such waiver does not waive any cross-default that may occur in the event of the occurrence of an event of default under the Term Credit Agreement as described above. The Company has been engaged in negotiations to refinance the remaining $83 million of the loans under the Term Credit Agreement not repaid from proceeds from the sale of FPD. The Company intends to complete the refinancing prior to the maturity of the Term Credit Agreement or ABL Credit Agreement and prior to the date on which any event of default would occur under the Term Credit Agreement. Additionally, Kodak is facing liquidity challenges due to operating losses and 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 FPD; further restructuring Kodak’s cost structure; and paring investment in new technology by eliminating, slowing, and partnering with investors in product development programs. The refinancing of the loans under the Term Credit Agreement is not solely within Kodak’s control. Executing agreements for a refinancing of and the timing for a closing of a refinancing of the loans under the 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 the terms of any refinancing. Kodak makes no assurances regarding the likelihood, certainty or timing of consummating a refinancing of the Company’s existing debt, or regarding the sufficiency of any such refinancing 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 Term Credit Agreement, the ABL Credit Agreement and debt covenants see Note 7, “Debt and Finance Leases”. RECLASSIFICATIONS Certain amounts for prior periods have been reclassified to conform to the current period classification due to Kodak’s new organization structure as of January 2019. In addition to the changes in segment reporting under the new organization structure there is a change in the segment measure of profitability. The segment measure of profitability was changed to exclude the costs, net of any rental income received, of underutilized portions of certain properties. Additionally, the allocation of costs from Eastman Business Park (“EBP”) to the Brand, Film and Imaging segment and Advanced Materials and 3D Printing Technology segment as tenants of EBP and to each of the segments as users of shared corporate space at the global headquarters changed. Refer to Note 21, “Segment Information” for additional information. RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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. Kodak adopted the new standard on January 1, 2019. The adoption of this ASU did not have an impact on the Consolidated Financial Statements as a result of Kodak’s U.S. valuation allowance. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Topic 842 (as amended by ASU’s 2018-01, 10, 11 and 20) 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 standard requires lessors to account for leases using an approach that is substantially equivalent to existing guidance for sales-type leases and operating leases. 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). The original guidance required application on a modified retrospective basis to the earliest period presented. ASU 2018-11, Targeted improvements to ASC 842, 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 adopted the new standard on the effective date applying the new transition method allowed under ASU 2018-11. (in millions) Balance at December 31, 2018 Adjustments Due to ASU 2016-02 Balance at January 1, 2019 Operating lease right-of-use assets $ — $ 53 $ 53 Operating lease liabilities — 62 62 Deferred rent payable (1) 9 (9 ) — Deferred gain on previous sale leaseback transaction (1) 6 (6 ) — Net fixed assets from previous sale leaseback transaction 1 (1 ) — Accumulated deficit 200 (5 ) 195 (1) Deferred amounts were previously reported in Other current liabilities ($1 million) and Other long-term liabilities ($14 million) in the Consolidated Statements of Financial Position. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In September 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, which amends the disclosure requirements in ASC 715-20 by adding, clarifying, or removing certain disclosures. ASU 2018-14 requires all entities to disclose (1) the weighted average interest crediting rates for cash balance plans and other plans with promised interest crediting rates, and (2) an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. The ASU also clarifies certain disclosure requirements for entities with two or more defined benefit pension plans when aggregate disclosures are presented. The ASU removes other disclosures from the existing guidance, such as the requirement to disclose the effects of a one-percentage-point change in the assumed health care cost trend rates. The ASU is effective retrospectively for fiscal years ending after December 15, 2020 (December 31, 2020 for Kodak). Early adoption is permitted. The standard addresses disclosures only and will not have an impact on Kodak’s consolidated financial statements. In September 2018 the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which amends the disclosure requirements in ASC 820 by adding, changing, or removing certain disclosures. The ASU applies to disclosures about recurring or nonrecurring fair value measurements. The additional and/or modified disclosures relate primarily to Level 3 fair value measurements while removing certain disclosures related to transfers between Level 1 and Level 2 of the fair value hierarchy. The ASU is effective retrospectively, for fiscal years beginning after December 15, 2019 (January 1, 2020 for Kodak) and interim periods within those fiscal years. Entities are permitted to early adopt any removed or modified disclosures but can delay adoption of the new disclosures until their effective date. Kodak retrospectively early adopted the provisions of the ASU that removed or modified disclosures in the fourth quarter of 2018 and expects to prospectively adopt the provisions related to new disclosures January 1, 2020. The standard addresses disclosures only and will not have an impact on Kodak’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which addresses how a customer should account for the costs of implementing a cloud computing service arrangement (also referred to as a “hosting arrangement”). Under ASU 2018-15, entities should account for costs associated with implementing a cloud computing arrangement that is considered a service contract in the same way as implementation costs associated with a software license; implementation costs incurred in the application development stage, such as costs for the cloud computing arrangement’s integration with on-premise software, coding, and configuration or customization, should be capitalized and amortized over the term of the cloud computing arrangement, including periods covered by certain renewal options. The ASU is effective in fiscal years beginning after December 15, 2019 (January 1, 2020 for Kodak) including interim periods within those fiscal years. Early adoption is permitted. The ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. 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 (including amendments in ASU 2018-19) 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. is currently evaluating the impact of this ASU.

Note 2 - Cash, Cash Equivalents

Note 2 - Cash, Cash Equivalents and Restricted Cash	3 Months Ended
	Mar. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash, Cash Equivalents and Restricted Cash	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: March 31, December 31, (in millions) 2019 2018 Cash and cash equivalents $ 240 $ 246 Restricted cash included in Other current assets 8 8 Long-term restricted cash 8 11 Cash included in assets held for sale 1 2 Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows $ 257 $ 267 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 $4 million and $5 million of security posted related to Brazilian legal contingencies as of March 31, 2019 and December 31, 2018, respectively. Long-term restricted cash also includes $0 million and $3 million as of March 31, 2019 and December 31, 2018, respectively, supporting compliance with the Excess Availability threshold under the ABL Credit Agreement.

Note 3 - Inventories, Net

Note 3 - Inventories, Net	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories, Net	NOTE 3: INVENTORIES, NET March 31, December 31, (in millions) 2019 2018 Finished goods $ 130 $ 119 Work in process 57 55 Raw materials 62 62 Total $ 249 $ 236

Note 4 - Other Long-term Assets

Note 4 - Other Long-term Assets	3 Months Ended
	Mar. 31, 2019
Other Assets Noncurrent Disclosure [Abstract]
Other Long-term Assets	NOTE 4: OTHER LONG-TERM ASSETS March 31, December 31, (in millions) 2019 2018 Pension assets $ 104 $ 82 Estimated workers' compensation recoveries 17 17 Long-term receivables, net of reserve of $4 and $4, respectively 13 13 Other 30 32 Total $ 164 $ 144

Note 5 - Other Current Liabilit

Note 5 - Other Current Liabilities	3 Months Ended
	Mar. 31, 2019
Other Liabilities Current [Abstract]
Other Current Liabilities	NOTE 5: OTHER CURRENT LIABILITIES March 31, December 31, (in millions) 2019 2018 Employee related liabilities $ 45 $ 42 Deferred revenue 31 34 Customer rebates 20 26 Deferred consideration on disposed businesses 14 24 Workers compensation 9 9 Series A Preferred Stock dividends payable 8 6 Restructuring liabilities 7 8 Other 57 64 Total $ 191 $ 213 The customer rebate amounts will potentially be settled through customer deductions applied to outstanding trade receivables in lieu of cash payments.

Note 6 - Other Long-term Liabil

Note 6 - Other Long-term Liabilities	3 Months Ended
	Mar. 31, 2019
Other Liabilities Noncurrent [Abstract]
Other Long-term Liabilities	NOTE 6: OTHER LONG-TERM LIABILITIES March 31, December 31, (in millions) 2019 2018 Workers compensation $ 82 $ 83 Asset retirement obligations 48 48 Deferred taxes 13 14 Environmental liabilities 10 10 Other (1) 10 24 Total $ 163 $ 179 (1) Other decreased $14 million due to the adoption of ASU 2016-02. Also see the Recently Adopted Accounting Pronouncements subsection of Note 1, “Basis of Presentation and Recent Accounting Pronouncements”.

Note 7 - Debt And Finance Lease

Note 7 - Debt And Finance Leases	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt and Finance Leases	NOTE 7: DEBT AND FINANCE LEASES Debt and finance leases and related maturities and interest rates were as follows at March 31, 2019 and December 31, 2018 (in millions): March 31, December 31, (in millions) 2019 2018 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2019 9.00% $ 394 $ 394 Finance leases Various Various 2 2 Other debt Various Various — — 396 396 Non-current portion: Finance leases Various Various 2 3 RED-Rochester, LLC 2033 11.40% 14 — Other debt Various Various 2 2 18 5 $ 414 $ 401 On September 3, 2013, the Company entered into (i) the First Lien Term Credit Agreement (the “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,”), 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 “Original ABL Credit Agreement” and together with the Term Credit Agreement and the Second Lien Term Credit Agreement, 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 Agreement and the Second Lien Term Credit Agreement were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The loans made under the 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 Term Credit Agreement). The Second Lien Term Credit Agreement was prepaid and terminated on November 15, 2016 using proceeds from the sale of Series A Convertible Preferred Stock together with cash on hand. 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 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 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 Original ABL 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 Loans. As defined in the 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 Term Credit Agreement. Under the terms of the 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 Term Credit Agreement, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in the 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, 2018 ECF was a negative amount. On April 12, 2019, the Company prepaid approximately $312 million of the loans made under the Term Credit Agreement using proceeds from the sale of FPD. 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 “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 Original ABL Credit Agreement. Each of the capitalized but undefined terms used in the context of describing the ABL Credit Agreement has the meaning ascribed to such term in the ABL Credit Agreement. The ABL 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 ABL 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 ABL 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 of letters of credit under the ABL Credit Agreement as of both March 31, 2019 and December 31, 2018. The Company had approximately $21 million and $19 million of Excess Availability under the ABL Credit Agreement as of March 31, 2019 and December 31, 2018, 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 $10 million, as of March 31, 2019 (which $10 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 ABL 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 March 31, 2019 and December 31, 2018, 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 March 31, 2019 and December 31, 2018, Kodak is not required to have a minimum Fixed Charges Coverage Ratio of 1.0 to 1.0. As of March 31, 2019, and December 31, 2018, Kodak had funded $0 million and $3 million respectively, to the Eligible Cash account, held with the ABL Credit Agreement Administrative Agent, which is classified as Restricted Cash in the Consolidated Statement of Financial Position. Credit Agreements Covenant Compliance Under the 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 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 Term Credit Agreement is 2.75:1. 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 ABL 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 is 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 $4 million and $2 million for the three months ended March 31, 2019 and 2018, respectively, which represents 1% and 0% of Kodak’s consolidated sales, respectively. These subsidiaries had assets of $23 million and $21 million as of March 31, 2019 and December 31, 2018, respectively, which represents 1% of Kodak’s consolidated assets as of both periods. EBITDA of the Unrestricted Subsidiaries, as calculated under the Credit Agreements, 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. Reporting requirements under the Term Credit Agreement require the Company to provide annual audited financial statements accompanied by an opinion of an independent public accountant without a “going concern” or like qualification or exception and without any qualification or exception as to the scope of such audit or other material qualification or exception, except for any such qualification or exception with respect to any indebtedness maturing within 364 days after the date of such financial statements. Lenders may take the position that the going concern explanatory paragraph contained in the audit report on the Company’s financial statements as of and for the year ended December 31, 2018 does not satisfy the requirements under the Term Credit Agreement. Under the Term Credit Agreement, if notice of a failure to comply with the reporting covenant is given to the Company by the lenders, an event of default would occur thereunder if such failure is not cured within thirty days after such notice is given, unless such event of default is waived by the requisite lenders. In the event of default, the debt could become immediately due. The ABL Credit Agreement contains an opinion delivery requirement that corresponds to the requirement under the Term Credit Agreement, although under the ABL Credit Agreement there is an additional requirement that the opinion be reasonably acceptable to the agent under the ABL Credit Agreement. On March 31, 2019 the Company obtained a waiver from the agent and lenders under the ABL Credit Agreement with respect to any event of default under the reporting covenant that may be deemed to have occurred in relation to the going concern explanatory paragraph in the audit report. The Company intends to amend and restate or refinance the Term Credit Agreement prior to the maturity of the Term Credit Agreement or Credit Agreement and prior to the date on which any event of default would occur under the Term Credit Agreement. Kodak intends to conduct its operations in a manner that will result in 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 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 Credit Agreement on June 5, 2019 if the First Lien Loans are not refinanced or paid on or before such date. See also the Going Concern subsection of Note 1, “Basis of Presentation and Recent Accounting Pronouncements”. RED-Rochester, LLC In January 2019 Kodak entered into a series of agreements with RED-Rochester, LLC (“RED”), which provides utilities to the Eastman Business Park. Kodak received a payment of $14 million from RED. Kodak is required to pay a minimum annual payment to RED of approximately $2 million regardless of utility usage. Kodak is accounting for the $14 million payment from RED as debt. The minimum payments required under the agreement from Kodak to RED will be reported as a reduction of the debt and interest expense using the effective interest method.

Note 8 - Redeemable, Convertibl

Note 8 - Redeemable, Convertible Series A Preferred Stock	3 Months Ended
	Mar. 31, 2019
Temporary Equity Disclosure [Abstract]
Redeemable, Convertible Series A Preferred Stock	NOTE 8: 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 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 23, “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 or fourth quarters of 2018 or the first quarter of 2019. The Purchasers have the right to nominate members to the Company’s board of directors proportional to their ownership on an as converted basis, which initially allowed the Purchasers to nominate two members to the board. If dividends on any Series A Preferred Stock are in arrears for six or more consecutive or non-consecutive dividend periods, the holders of Series A Preferred Stock, voting with holders of all other preferred stock of the Company whose voting rights are then exercisable, will be entitled to vote for the election of two additional directors in the next annual meeting and all subsequent meetings until all accumulated dividends on such Series A Preferred Stock and other voting preferred stock have been paid or set aside. The nomination right of 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 March 31, 2019, 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 9 - Leases

Note 9 - Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	NOTE 9: LEASES Kodak as lessee Kodak determines if an arrangement is a lease at inception. Kodak’s operating lease agreements are primarily for real estate space and vehicles and are included within operating lease right-of-use (“ROU”) assets and operating lease liabilities on the Consolidated Statement of Financial Position. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Variable lease payments are excluded from the measurement of ROU assets and lease liabilities and are recognized in the period in which the obligation for those payments is incurred. Rental expense for lease payments related to operating leases is recognized on a straight-line basis over the lease term. Many of the leases include rental escalation clauses, renewal options and/or termination options that are factored into the determination of lease payments if reasonably assured to be exercised. Kodak does not separate lease and non-lease components of contracts for real estate leases. When available, the rate implicit in the lease is used to discount lease payments to present value; however, many leases do not provide a readily determinable implicit rate. Therefore, Kodak must estimate its incremental borrowing rate to discount the lease payments based on information available at lease commencement. The table below presents the lease-related assets and liabilities on the balance sheet: Classification in the March 31, (in millions) Consolidated Statement of Financial Position 2019 Assets Operating lease assets Operating lease right-of-use assets $ 49 Finance lease assets Property, plant and equipment, net 5 Total lease assets $ 54 Liabilities Current Operating Current portion of operating leases $ 23 Finance Short-term borrowings and current portion of long-term debt 2 Noncurrent Operating Operating leases, net of current portion 35 Finance Long-term debt, net of current portion 2 Total lease liabilities $ 62 Weighted-average remaining lease term Operating 5 years Finance (1) 360 years Weighted-average discount rate Operating (2) 16.50 % Finance 6.68 % (1) One finance lease has a remaining term of 968 years. The weighted-average lease term excluding the lease with a remaining term of 968 years is 3 years. (2) Upon adoption of ASC 842, the discount rate used for existing operating leases was established at January 1, 2019. Lease Costs The table below presents certain information related to the lease costs for finance and operating leases. Lease costs are presented gross of sublease income. See Kodak as Lessor section below for income from subleases. Three Months Ended March 31, (in millions) 2019 Finance lease cost Amortization of leased assets $ 1 Interest of lease liabilities — Operating lease cost 7 Variable lease cost 1 Total lease cost $ 9 Other Information The table below presents supplemental cash flow information related to leases. Three Months Ended March 31, (in millions) 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases $ 7 Operating cash flow for finance leases — Financing cash flow for finance leases 1 $ 8 Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for the next five years and thereafter to the finance lease liabilities and operating lease liabilities recorded on the balance sheet. (in millions) Operating Leases Finance Leases Q2 - Q4 2019 $ 19 $ 1 2020 25 1 2021 9 1 2022 6 — 2023 6 — Thereafter 24 116 Total minimum lease payments 89 119 Less: amount of lease payments representing interest (31 ) (115 ) Present value of future minimum lease payments 58 4 Less: current obligations under leases (23 ) (2 ) Long-term lease obligations $ 35 $ 2 Future minimum contractual lease payments for operating leases having initial or remaining noncancelable lease terms in excess of one year as of December 31, 2018 were as follows: (in millions) At December 31, 2018 2019 $ 20 2020 21 2021 13 2022 3 2023 3 Thereafter 7 $ 67 Kodak as lessor Kodak places its own equipment at customer sites under sales-type and operating lease arrangements. Arrangements classified as sales-type leases generally transfer title to the equipment by the end of the lease term or have a lease term that is for a major part of the remaining economic life of the equipment; and collectability is considered probable. If the arrangement meets the criteria for a sales-type lease but collectability is not considered probable, Kodak will not derecognize the asset and will record all payments received as a liability until the earlier of collectability becoming probable or the lease is terminated. Contracts with customers may include multiple performance obligations including equipment, optional software licenses and service agreements. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Kodak has no direct financing leases. The Eastman Business Park segment’s core operations are to lease real estate. Kodak also leases underutilized portions of real estate properties to third parties under both operating lease and sublease agreements. Payments received under operating lease agreements as part of the Eastman Business Park segment are reported in Revenues in the Consolidated Statement of Operations. Payments received under lease agreements for underutilized space are reported as cost reductions in Cost of revenues, SG&A expenses, R&D costs and Other charges, net. The lease arrangements are for various periods and are generally renewable. Renewal options and/or termination options are factored into the determination of lease payments if considered probable. Kodak does not separate lease and non-lease components of contracts for real estate leases. Kodak’s net investment in sales-type leases as of March 31, 2019 and December 31, 2018 were $4 million and $3 million, respectively. The current portion of the net investment in sales-type leases is included in Trade receivables in the Consolidated Statement of Financial Position. The portion of the net investment in sales-type leases due after one year is included in Other long-term assets. The table below reconciles the undiscounted cash flows to be received for the next five years and thereafter to the net investment in sales-type leases recorded on the balance sheet: (in millions) Q2 - Q4 2019 $ 1 2020 1 2021 1 2022 1 Total minimum lease payments 4 Less: unearned interest — Less: allowance for doubtful accounts — Net investment in sales-type leases $ 4 Undiscounted cash flows to be received for the next five years and thereafter for operating leases and subleases are: (in millions) Q2 - Q4 2019 $ 13 2020 7 2021 5 2022 4 2023 3 Thereafter 17 Total minimum lease payments 49 Equipment subject to operating leases and the related accumulated depreciation were as follows: March 31, December 31, (in millions) 2019 2018 Equipment subject to operating leases $ 36 $ 34 Accumulated depreciation (21 ) (19 ) Equipment subject to operating leases, net $ 15 $ 15 Equipment subject to operating leases, net is included in Property, plant and equipment, net in the Consolidated Statement of Financial Position. Income recognized on operating lease arrangements for the three months ended March 31, 2019 is presented below (income recognized for sales-type lease arrangements is $0 million): March 31, (in millions) 2019 Lease income - operating leases: Lease income 2 Sublease income 2 Variable lease income 1 Total lease income $ 5

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 10: COMMITMENTS AND CONTINGENCIES As of March 31, 2019, the Company had outstanding letters of credit of $85 million issued under the ABL Credit Agreement, as well as bank guarantees and letters of credit of $3 million, surety bonds in the amount of $40 million, and restricted cash and deposits of $21 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 March 31, 2019, 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 March 31, 2019, Kodak has posted security composed of $4 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 11 - Guarantees

Note 11 - Guarantees	3 Months Ended
	Mar. 31, 2019
Guarantees [Abstract]
Guarantees	NOTE 11: GUARANTEES EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $2 million and the outstanding amount for those guarantees is $1 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, 2018 to March 31, 2019, 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, 2018 $ 22 New extended warranty and maintenance arrangements in 2019 25 Recognition of extended warranty and maintenance arrangement revenue in 2019 (26 ) Deferred revenue on extended warranties as of March 31, 2019 $ 21

Note 12 - Revenue

Note 12 - Revenue	3 Months Ended
	Mar. 31, 2019
Revenue From Contract With Customer [Abstract]
Revenue	NOTE 12: REVENUE Disaggregation of Revenue The following tables present revenue disaggregated by major product, portfolio summary and geography. Major product: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 149 $ 8 $ — $ 3 $ — $ — $ 160 Ongoing service arrangements (1) 31 19 11 1 — — 62 Total Annuities 180 27 11 4 — — 222 Equipment & Software 12 5 3 — — — 20 Film and chemicals — — — 37 — — 37 Other (2) — — - 8 2 2 12 Total $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 167 $ 8 $ — $ 5 $ — $ — $ 180 Ongoing service arrangements (1) 34 20 12 — — — 66 Total Annuities 201 28 12 5 — — 246 Equipment & Software 15 3 4 — — — 22 Film and chemicals — — — 40 — — 40 Other (2) — — — 7 1 2 10 Total $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318 (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, print and managed media services, tenant rent and related property management services and licensing. Product Portfolio Summary: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 39 $ 21 $ 14 $ 8 $ 2 $ — $ 84 Strategic other businesses (2) 144 — — 38 — 2 184 Planned declining businesses (3) 9 11 — 3 — — 23 $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 35 $ 18 $ 16 $ 6 $ 1 $ — $ 76 Strategic other businesses (2) 170 — — 41 — 2 213 Planned declining businesses (3) 11 13 — 5 — — 29 $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318 (1) Growth engines consist of Sonora, PROSPER, Kodak Software, 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, Motion Picture and Industrial Film and Chemicals in the Brand, Film and Imaging 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 Brand, Film and Imaging segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment. Geography: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 54 $ 15 $ 6 $ 31 $ 2 $ 2 $ 110 Canada 3 — 1 — — — 4 North America 57 15 7 31 2 2 114 Europe, Middle East and Africa 77 10 5 4 — — 96 Asia Pacific 47 6 2 13 — — 68 Latin America 11 1 — 1 — — 13 Total Sales $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 57 $ 11 $ 7 $ 32 $ 1 $ 2 $ 110 Canada 3 — 1 1 — — 5 North America 60 11 8 33 1 2 115 Europe, Middle East and Africa 93 12 6 5 — — 116 Asia Pacific 49 7 2 13 — — 71 Latin America 14 1 — 1 — — 16 Total Sales $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318 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 both March 31, 2019 and December 31, 2018 were $3 million and are reported in Other current assets 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 March 31, 2019 and December 31, 2018 were $45 million and $48 million, respectively, of which $37 million and $42 million, respectively, are reported in Other current liabilities and $8 million and $6 million, respectively, are reported in Other long-term liabilities in the Consolidated Statement of Financial Position. Revenue recognized for the three months ended March 31, 2019 and 2018 that was included in the contract liability balance at the beginning of the year was $24 million and $25 million, respectively, and primarily represented revenue from prepaid service contracts and equipment revenue recognition. Contract liabilities as of March 31, 2019 and 2018 include $20 million and $23 million of cash payments received during the three months ended March 31, 2019 and 2018, respectively. Unsatisfied Performance Obligations 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 March 31, 2019, there was approximately $70 million of unrecognized revenue from unsatisfied performance obligations. Approximately 30% of the revenue from unsatisfied performance obligations is expected to be recognized in both the rest of 2019 and in 2020, 20% in 2021 and 20% thereafter.

Note 13 - Other (Income) Charge

Note 13 - Other (Income) Charges, Net	3 Months Ended
	Mar. 31, 2019
Other Income And Expenses [Abstract]
Other (Income) Charges, Net	NOTE 13: OTHER (INCOME) CHARGES, NET Three Months Ended March 31, (in millions) 2019 2018 Change in fair value of embedded conversion features derivative liability (1) $ 1 $ 14 Loss on foreign exchange transactions — 2 Total $ 1 $ 16 (1)

Note 14 - Income Taxes

Note 14 - Income Taxes	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 14: INCOME TAXES Kodak’s income tax provision and effective tax rate were as follows: Three Months Ended March 31, (in millions) 2019 2018 Loss from continuing operations before income taxes $ (9 ) $ (21 ) Effective tax rate (33.3 )% (19.0 )% Provision for income taxes 3 4 Benefit for income taxes at U.S. statutory tax rate (2 ) (4 ) Difference between tax at effective vs. statutory rate $ 5 $ 8 For the three months ended March 31, 2019, the difference between Kodak’s recorded provision and the benefit that would result from applying 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 and (2) the results from operations in jurisdictions outside the U.S. For the three months ended March 31, 2018, the difference between Kodak’s recorded provision and the benefit that would result from applying 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) a provision associated with foreign withholding taxes on undistributed earnings.

Note 15 - Restructuring Liabili

Note 15 - Restructuring Liabilities	3 Months Ended
	Mar. 31, 2019
Restructuring And Related Activities [Abstract]
Restructuring Liabilities	NOTE 15: RESTRUCTURING LIABILITIES Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first three months of 2019 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 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 three months ended March 31, 2019 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, 2018 $ 6 $ 2 $ — $ 8 Q1 charges 2 — — 2 Q1 utilization/cash payments (2 ) — — (2 ) Q1 other adjustments and reclasses (2) (1 ) — — (1 ) Balance as of March 31, 2019 $ 5 $ 2 $ — $ 7 (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 March 31, 2019 the $2 million of charges were reported as Restructuring costs and other. The severance costs for the three months ended March 31, 2019 related to the elimination of approximately 40 positions including approximately 15 manufacturing/service positions, As a result of these initiatives, the majority of the severance will be paid during periods through the end of 2019.

Note 16 - Retirement Plans and

Note 16 - Retirement Plans and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2019
Compensation And Retirement Disclosure [Abstract]
Retirement Plans and Other Postretirement Benefits	NOTE 16: 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 March 31, 2019 2018 (in millions) U.S. Non-U.S. U.S. Non-U.S. Major defined benefit plans: Service cost $ 3 $ 1 $ 3 $ 1 Interest cost 30 3 28 3 Expected return on plan assets (53 ) (6 ) (56 ) (7 ) Amortization of: Prior service credit (2 ) — (2 ) — Actuarial loss — 1 1 1 Net pension income before special termination benefits (22 ) (1 ) (26 ) (2 ) Special termination benefits 1 — — — Net pension income (21 ) (1 ) (26 ) (2 ) Other plans — (1 ) — — Total net pension income $ (21 ) $ (2 ) $ (26 ) $ (2 ) For the three months ended March 31, 2019 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 17 - Earnings Per Share

Note 17 - Earnings Per Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 17: 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 months ended March 31, 2019 follows (in millions): Three Months Ended March 31, (in millions) 2019 2018 Loss from continuing operations $ (12 ) $ (25 ) Less: Series A convertible preferred stock cash dividend (3 ) (3 ) Less: Series A convertible preferred stock deemed dividend (2 ) (2 ) Loss from continuing operations available to common shareholders - basic and diluted $ (17 ) $ (30 ) Net Loss $ (18 ) $ (25 ) Less: Series A convertible preferred stock cash dividend (3 ) (3 ) Less: Series A convertible preferred stock deemed dividend (2 ) (2 ) Loss available to common shareholders - basic and diluted $ (23 ) $ (30 ) (in millions of shares) Weighted average shares - basic and diluted 42.9 42.6 As a result of the net loss from continuing operations available to common shareholders for the three months ended March 31, 2019 and 2018, 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 three months ended March 31, 2019 and 2018, the calculation of diluted earnings per share would have included the assumed conversion of 0.4 million and 0.3 million of unvested restricted stock units, respectively. The computation of diluted earnings per share for the three months ended March 31, 2019 and 2018 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 7.0 million and 5.0 million, respectively, because the effects would have been anti-dilutive. In addition, the computation of diluted earnings per share for the three months ended March 31, 2018 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 18 - Shareholders' Equity

Note 18 - Shareholders' Equity	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity	NOTE 18: 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 March 31, 2019 and December 31, 2018, there were 43.0 million and 42.8 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 March 31, 2019 and December 31, 2018.

Note 19 - Other Comprehensive L

Note 19 - Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2019
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Other Comprehensive Loss	NOTE 19: OTHER COMPREHENSIVE LOSS The changes in Other comprehensive loss, by component, were as follows: Three Months Ended March 31, (in millions) 2019 2018 Currency translation adjustments $ 3 $ 13 Pension and other postretirement benefit plan changes Reclassification adjustments: Amortization of prior service credit (a) (1 ) (2 ) Amortization of actuarial (gains) losses (a) — 1 Recognition of losses due to settlement — 1 Total reclassification adjustments (1 ) — Tax provision — — Reclassification adjustments, net of tax (1 ) — Pension and other postretirement benefit plan changes, net of tax (1 ) — Other comprehensive income $ 2 $ 13 (a)

Note 20 - Accumulated Other Com

Note 20 - Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated Other Comprehensive Loss	NOTE 20: ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated other comprehensive loss is composed of the following: March 31, December 31, (in millions) 2019 2018 Currency translation adjustments $ (93 ) $ (96 ) Pension and other postretirement benefit plan changes (316 ) (315 ) Ending balance $ (409 ) $ (411 )

Note 21 - Segment Information

Note 21 - Segment Information	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Information	NOTE 21: SEGMENT INFORMATION Change in Segments Effective in January 2019 Kodak changed its organizational structure. Kodak Technology Solutions, formerly part of the Software and Solutions segment, was moved into the Consumer and Film segment. The Consumer and Film segment was renamed the Brand, Film & Imaging segment. The Unified Workflow Solutions business, formerly part of the Software and Solutions segment, will operate as a dedicated segment named Kodak Software segment. Financial information is reported for six reportable segments: Print Systems, Enterprise Inkjet Systems, Kodak Software, Brand, Film and Imaging, 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. Kodak Software : The Kodak Software segment is comprised of the Software business. Brand, Film and Imaging : The Brand, Film and Imaging segment is comprised of five lines of business: Consumer Products, Industrial Film and Chemicals, Motion Picture, Kodak Services for Business (“KSB”) and Kodakit. 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 March 31, (in millions) 2019 2018 Print Systems $ 192 $ 216 Enterprise Inkjet Systems 32 31 Kodak Software 14 16 Brand, Film and Imaging 49 52 Advanced Materials and 3D Printing Technology 2 1 Eastman Business Park 2 2 Consolidated total $ 291 $ 318 Segment Operational EBITDA and Consolidated Loss from Continuing Operations Before Income Taxes Three Months Ended March 31, (in millions) 2019 2018 Print Systems $ 5 $ 3 Enterprise Inkjet Systems — — Kodak Software (1 ) 1 Brand, Film and Imaging (7 ) (7 ) Advanced Materials and 3D Printing Technology (2 ) (4 ) Eastman Business Park (1 ) (2 ) Total of reportable segments (6 ) (9 ) Depreciation and amortization (15 ) (18 ) Restructuring costs and other (2 ) (2 ) Stock based compensation (3 ) (2 ) Consulting and other costs (1) (3 ) (3 ) Idle costs (2) (1 ) (1 ) Former CEO separation agreement compensation (2 ) — Interest expense (3) (3 ) (2 ) Pension income excluding service cost component (3) 27 32 Other charges, net (3) (1 ) (16 ) Consolidated loss from continuing operations before income taxes $ (9 ) $ (21 ) (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 and the costs, net of any rental income received, of underutilized portions of certain properties. (3) As reported in the Consolidated Statement of Operations. 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; separation agreement compensation paid to former CEO; other operating income (expense), net (unless otherwise indicated); goodwill impairment losses; interest expense; and other charges, 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 2019 the segment measure was changed to exclude the costs, net of any rental income received, of underutilized portions of certain properties. Additionally, the allocation of costs from EBP to the Brand, Film and Imaging segment and Advanced Materials and 3D Printing Technology segment as tenants of EBP and to each of the segments as users of shared corporate space at the global headquarters changed. Prior year results have been revised to reflect these changes.

Note 22 - Discontinued Operatio

Note 22 - Discontinued Operations	3 Months Ended
	Mar. 31, 2019
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	NOTE 22: DISCONTINUED OPERATIONS Discontinued operations of Kodak include the former Flexographic Packaging segment comprised of Kodak’s Flexographic Packaging Business (the “Business”). Kodak consummated the sale of certain assets of the Business to MIR Bidco, SA (the “Purchaser”) on April 8, 2019 for net cash consideration at closing, in addition to the assumption by Purchaser of certain liabilities of the Business, of $320 million, pursuant to the Stock and Asset Purchase Agreement (“SAPA”) signed in November 2018 and amended in March 2019. Assets and liabilities of the Business in China were not transferred at the initial closing but will be transferred at a deferred closing in accordance with the SAPA. The portion of the purchase price to be paid at the deferred closing is $7.5 million. Kodak will operate the Business in China, subject to certain covenants, until the deferred closing occurs and will deliver to (or receive from) the Purchaser a true-up payment reflecting the actual economic benefit (or detriment) attributable to the operation of the Business in China from the time of the initial closing through the time of the deferred closing. Simultaneously with entering into the SAPA, the Company and the Purchaser entered into an Earn-out Agreement, pursuant to which the Company will be entitled to an aggregate of up to $35 million in additional cash consideration if the Business achieves agreed EBITDA targets for 2018 ($10 million earn-out), 2019 ($10 million earn-out) and 2020 ($15 million earn-out). The EBITDA target for 2018 was not achieved. On April 16, 2019 the Purchaser paid Kodak $15 million as a prepayment for services and products to be provided by Kodak to the Purchaser. The results of operations of the Business are classified as discontinued operations in the Consolidated Statement of Operations for all periods presented. The results of operations of the Business are presented below: Three Months Ended March 31, (in millions) 2019 2018 Revenues $ 39 $ 37 Cost of revenues 26 22 Selling, general and administrative expenses 8 4 Research and development costs 2 2 Interest expense 7 7 Income (loss) from continuing operations before taxes (4 ) 2 Provision for income taxes 2 2 Income (loss) from continuing operations $ (6 ) $ — After the initial closing, Kodak was required to use a portion of the proceeds from the sale of the Business to repay $312 million of the loans under the Term Credit Agreement. Interest expense on debt that was required to be repaid as a result of the sale was allocated to discontinued operations. Approximately $4 million of transaction costs are included in Selling, general and administrative expenses in the current year period. The following table presents the aggregate carrying amount of major assets and liabilities of the Business: March 31, December 31, (in millions) 2019 2018 ASSETS Cash and cash equivalents $ 1 $ 2 Trade receivables, net 31 28 Inventories, net 29 33 Property, plant and equipment, net 29 28 Goodwill 20 20 Intangible assets 1 1 Operating lease right of use assets 2 — Other assets 3 1 Assets of business held for sale $ 116 $ 113 LIABILITIES Accounts payable, trade $ 12 $ 9 Pension and other postretirement liabilities 5 4 Operating leases 2 — Other current liabilities 6 7 Liabilities of business held for sale $ 25 $ 20 A dedicated entity of the Business had intercompany receivables with Kodak of approximately $5 million as of March 31, 2019 and December 31, 2018 that are part of the proposed transaction but are not reflected in the table above as these amounts have been eliminated in deriving the consolidated financial statements. The following table presents cash flow information associated with the Business: March 31, (in millions) 2019 2018 Depreciation $ — $ 1 Amortization — — Capital expenditures — 2 Depreciation and amortization of long-lived assets of the Business included in discontinued operations ceased as of December 1, 2018.

Note 23 - Financial Instruments

Note 23 - Financial Instruments	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Financial Instruments	NOTE 23: 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 March 31, 2019 and December 31, 2018 was approximately $411 million and $415 million, respectively. The majority of the contracts of this type held by Kodak as of March 31, 2019 and December 31, 2018 are denominated in euros, Japanese yen, Chinese renminbi and Swiss francs. The net effect of foreign currency forward contracts in the results of operations is shown in the following table: Three Months Ended March 31, (in millions) 2019 2018 Net gain from derivatives not designated as hedging instruments $ 4 $ — Kodak had no derivatives designated as hedging instruments for the three months ended March 31, 2019. In the event of a default under the Term Credit Agreement, the ABL 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 8, “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 March 31, 2019 and December 31, 2018, 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 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 both March 31, 2019 and December 31, 2018 was $3 million. The gross fair value of foreign currency forward contracts in a liability position as of March 31, 2019 and December 31, 2018 was $0 million and $1 million, respectively. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three months ended March 31, 2019. The fair value of the embedded conversion features derivative is calculated using unobservable inputs (Level 3 fair measurements). The value of the Optional Conversion and Mandatory Conversion is calculated using a binomial lattice model. The following table presents the key inputs in the determination of the fair value of the Optional Conversion and Mandatory Conversion at March 31, 2019 and December 31, 2018: Valuation Date March 31, December 31, 2019 2018 Total value of embedded derivative asset ($ millions) $ 3 $ 4 Kodak's closing stock price 2.96 2.55 Expected stock price volatility 93.84 % 95.55 % Risk free rate 2.23 % 2.46 % Yield on the preferred stock 24.14 % 23.77 % 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 March 31, 2019 and December 31, 2018 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 The carrying values of cash and cash equivalents, restricted cash and short-term borrowings approximate their fair values.

Basis of Presentation and Recen

Basis of Presentation and Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	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, 2018 (the “2018 Form 10-K”).
Going Concern	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. As of March 31, 2019, the Company had $395 million of outstanding indebtedness under the Senior Secured First Lien Term Credit Agreement (the “Term Credit Agreement”). On April 12, 2019, the Company prepaid approximately $312 million of the loans made under the Term Credit Agreement using proceeds from the sale of Kodak’s Flexographic Packaging business (“FPD”) (Refer to Note 22, “Discontinued Operations”). The loans made under the 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 Term Credit Agreement). The Company also has issued approximately $85 million of letters of credit under the Amended and Restated Credit Agreement (the “ABL Credit Agreement”) as of both March 31, 2019 and December 31, 2018. Should the Company not repay, refinance or extend the maturity of the loans under the Term Credit Agreement prior to June 5, 2019, the termination date will occur under the ABL Credit Agreement on such date unless the ABL Credit Agreement has been amended in the interim. Upon the occurrence of the termination date under the ABL 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 ABL Credit Agreement. As of March 31, 2019 and December 31, 2018, Kodak had approximately $240 million and $246 million, respectively, of cash and cash equivalents. $94 million and $117 million was held in the U.S. as of March 31, 2019 and December 31, 2018, respectively, and $146 million and $129 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 March 31, 2019 and December 31, 2018 were $386 million and $390 million, respectively, which includes short-term intercompany loans from Kodak’s international finance center of $87 million and $92 million as of March 31, 2019 and December 31, 2018, respectively. In China, where approximately $88 million and $72 million of cash and cash equivalents was held as of March 31, 2019 and December 31, 2018, 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, restricted cash and cash in assets held for sale of $10 million and $102 million for the three months ended March 31, 2019 and the year ended December 31, 2018, respectively. 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. Reporting requirements under the Term Credit Agreement require the Company to provide annual audited financial statements accompanied by an opinion of an independent public accountant without a “going concern” or like qualification or exception and without any qualification or exception as to the scope of such audit or other material qualification or exception, except for any such qualification or exception with respect to any indebtedness maturing within 364 days after the date of such financial statements. Lenders may take the position that the going concern explanatory paragraph contained in the audit report on the Company’s financial statements as of and for the year ended December 31, 2018 does not satisfy the requirements under the Term Credit Agreement. Under the Term Credit Agreement, if notice of a failure to comply with the reporting covenant is given to the Company by the lenders, an event of default would occur thereunder if such failure is not cured within thirty days after such notice is given, unless such event of default is waived by the requisite lenders. In the event of default, the debt could become immediately due. The ABL Credit Agreement contains an opinion delivery requirement that corresponds to the requirement under the Term Credit Agreement, although under the ABL Credit Agreement there is an additional requirement that the opinion be reasonably acceptable to the agent under the ABL Credit Agreement. On March 31, 2019 the Company obtained a waiver from the agent and lenders under the ABL Credit Agreement with respect to any event of default under the reporting covenant that may be deemed to have occurred in relation to the going concern explanatory paragraph in the audit report. Such waiver does not waive any cross-default that may occur in the event of the occurrence of an event of default under the Term Credit Agreement as described above. The Company has been engaged in negotiations to refinance the remaining $83 million of the loans under the Term Credit Agreement not repaid from proceeds from the sale of FPD. The Company intends to complete the refinancing prior to the maturity of the Term Credit Agreement or ABL Credit Agreement and prior to the date on which any event of default would occur under the Term Credit Agreement. Additionally, Kodak is facing liquidity challenges due to operating losses and 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 FPD; further restructuring Kodak’s cost structure; and paring investment in new technology by eliminating, slowing, and partnering with investors in product development programs. The refinancing of the loans under the Term Credit Agreement is not solely within Kodak’s control. Executing agreements for a refinancing of and the timing for a closing of a refinancing of the loans under the 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 the terms of any refinancing. Kodak makes no assurances regarding the likelihood, certainty or timing of consummating a refinancing of the Company’s existing debt, or regarding the sufficiency of any such refinancing 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 Term Credit Agreement, the ABL Credit Agreement and debt covenants see Note 7, “Debt and Finance Leases”.
Reclassifications	RECLASSIFICATIONS Certain amounts for prior periods have been reclassified to conform to the current period classification due to Kodak’s new organization structure as of January 2019. In addition to the changes in segment reporting under the new organization structure there is a change in the segment measure of profitability. The segment measure of profitability was changed to exclude the costs, net of any rental income received, of underutilized portions of certain properties. Additionally, the allocation of costs from Eastman Business Park (“EBP”) to the Brand, Film and Imaging segment and Advanced Materials and 3D Printing Technology segment as tenants of EBP and to each of the segments as users of shared corporate space at the global headquarters changed. Refer to Note 21, “Segment Information” for additional information.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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. Kodak adopted the new standard on January 1, 2019. The adoption of this ASU did not have an impact on the Consolidated Financial Statements as a result of Kodak’s U.S. valuation allowance. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Topic 842 (as amended by ASU’s 2018-01, 10, 11 and 20) 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 standard requires lessors to account for leases using an approach that is substantially equivalent to existing guidance for sales-type leases and operating leases. 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). The original guidance required application on a modified retrospective basis to the earliest period presented. ASU 2018-11, Targeted improvements to ASC 842, 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 adopted the new standard on the effective date applying the new transition method allowed under ASU 2018-11. (in millions) Balance at December 31, 2018 Adjustments Due to ASU 2016-02 Balance at January 1, 2019 Operating lease right-of-use assets $ — $ 53 $ 53 Operating lease liabilities — 62 62 Deferred rent payable (1) 9 (9 ) — Deferred gain on previous sale leaseback transaction (1) 6 (6 ) — Net fixed assets from previous sale leaseback transaction 1 (1 ) — Accumulated deficit 200 (5 ) 195 (1) Deferred amounts were previously reported in Other current liabilities ($1 million) and Other long-term liabilities ($14 million) in the Consolidated Statements of Financial Position. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In September 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans, which amends the disclosure requirements in ASC 715-20 by adding, clarifying, or removing certain disclosures. ASU 2018-14 requires all entities to disclose (1) the weighted average interest crediting rates for cash balance plans and other plans with promised interest crediting rates, and (2) an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. The ASU also clarifies certain disclosure requirements for entities with two or more defined benefit pension plans when aggregate disclosures are presented. The ASU removes other disclosures from the existing guidance, such as the requirement to disclose the effects of a one-percentage-point change in the assumed health care cost trend rates. The ASU is effective retrospectively for fiscal years ending after December 15, 2020 (December 31, 2020 for Kodak). Early adoption is permitted. The standard addresses disclosures only and will not have an impact on Kodak’s consolidated financial statements. In September 2018 the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which amends the disclosure requirements in ASC 820 by adding, changing, or removing certain disclosures. The ASU applies to disclosures about recurring or nonrecurring fair value measurements. The additional and/or modified disclosures relate primarily to Level 3 fair value measurements while removing certain disclosures related to transfers between Level 1 and Level 2 of the fair value hierarchy. The ASU is effective retrospectively, for fiscal years beginning after December 15, 2019 (January 1, 2020 for Kodak) and interim periods within those fiscal years. Entities are permitted to early adopt any removed or modified disclosures but can delay adoption of the new disclosures until their effective date. Kodak retrospectively early adopted the provisions of the ASU that removed or modified disclosures in the fourth quarter of 2018 and expects to prospectively adopt the provisions related to new disclosures January 1, 2020. The standard addresses disclosures only and will not have an impact on Kodak’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which addresses how a customer should account for the costs of implementing a cloud computing service arrangement (also referred to as a “hosting arrangement”). Under ASU 2018-15, entities should account for costs associated with implementing a cloud computing arrangement that is considered a service contract in the same way as implementation costs associated with a software license; implementation costs incurred in the application development stage, such as costs for the cloud computing arrangement’s integration with on-premise software, coding, and configuration or customization, should be capitalized and amortized over the term of the cloud computing arrangement, including periods covered by certain renewal options. The ASU is effective in fiscal years beginning after December 15, 2019 (January 1, 2020 for Kodak) including interim periods within those fiscal years. Early adoption is permitted. The ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. 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 (including amendments in ASU 2018-19) 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. is currently evaluating the impact of this ASU.

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Tables)	3 Months Ended
	Mar. 31, 2019
ASU 2016-02 [Member]
Summary of Impact of Adoption on Consolidated Statement of Financial Position	The impact of adoption on the Consolidated Statement of Financial Position is presented below: (in millions) Balance at December 31, 2018 Adjustments Due to ASU 2016-02 Balance at January 1, 2019 Operating lease right-of-use assets $ — $ 53 $ 53 Operating lease liabilities — 62 62 Deferred rent payable (1) 9 (9 ) — Deferred gain on previous sale leaseback transaction (1) 6 (6 ) — Net fixed assets from previous sale leaseback transaction 1 (1 ) — Accumulated deficit 200 (5 ) 195 (1) Deferred amounts were previously reported in Other current liabilities ($1 million) and Other long-term liabilities ($14 million) in the Consolidated Statements of Financial Position.

Note 2 - Cash, Cash Equivalen_2

Note 2 - Cash, Cash Equivalents and Restricted Cash (Tables)	3 Months Ended
	Mar. 31, 2019
Cash And Cash Equivalents [Abstract]
Schedule of Reconciliation of 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: March 31, December 31, (in millions) 2019 2018 Cash and cash equivalents $ 240 $ 246 Restricted cash included in Other current assets 8 8 Long-term restricted cash 8 11 Cash included in assets held for sale 1 2 Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows $ 257 $ 267

Note 3 - Inventories, Net (Tabl

Note 3 - Inventories, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories	March 31, December 31, (in millions) 2019 2018 Finished goods $ 130 $ 119 Work in process 57 55 Raw materials 62 62 Total $ 249 $ 236

Note 4 - Other Long-term Asse_2

Note 4 - Other Long-term Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Other Assets Noncurrent Disclosure [Abstract]
Schedule of Other Long-Term Assets	March 31, December 31, (in millions) 2019 2018 Pension assets $ 104 $ 82 Estimated workers' compensation recoveries 17 17 Long-term receivables, net of reserve of $4 and $4, respectively 13 13 Other 30 32 Total $ 164 $ 144

Note 5 - Other Current Liabil_2

Note 5 - Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Other Liabilities Current [Abstract]
Summary of Other Current Liabilities	March 31, December 31, (in millions) 2019 2018 Employee related liabilities $ 45 $ 42 Deferred revenue 31 34 Customer rebates 20 26 Deferred consideration on disposed businesses 14 24 Workers compensation 9 9 Series A Preferred Stock dividends payable 8 6 Restructuring liabilities 7 8 Other 57 64 Total $ 191 $ 213

Note 6 - Other Long-term Liab_2

Note 6 - Other Long-term Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Other Liabilities Noncurrent [Abstract]
Summary of Other Long-term Liabilities	March 31, December 31, (in millions) 2019 2018 Workers compensation $ 82 $ 83 Asset retirement obligations 48 48 Deferred taxes 13 14 Environmental liabilities 10 10 Other (1) 10 24 Total $ 163 $ 179

Note 7 - Debt And Finance Lea_2

Note 7 - Debt And Finance Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt and Finance Leases and Related Maturities and Interest Rates	Debt and finance leases and related maturities and interest rates were as follows at March 31, 2019 and December 31, 2018 (in millions): March 31, December 31, (in millions) 2019 2018 Type Maturity Weighted-Average Effective Interest Rate Carrying Value Carrying Value Current portion: Term note 2019 9.00% $ 394 $ 394 Finance leases Various Various 2 2 Other debt Various Various — — 396 396 Non-current portion: Finance leases Various Various 2 3 RED-Rochester, LLC 2033 11.40% 14 — Other debt Various Various 2 2 18 5 $ 414 $ 401

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lease Related Assets and Liabilities on Balance Sheet	The table below presents the lease-related assets and liabilities on the balance sheet: Classification in the March 31, (in millions) Consolidated Statement of Financial Position 2019 Assets Operating lease assets Operating lease right-of-use assets $ 49 Finance lease assets Property, plant and equipment, net 5 Total lease assets $ 54 Liabilities Current Operating Current portion of operating leases $ 23 Finance Short-term borrowings and current portion of long-term debt 2 Noncurrent Operating Operating leases, net of current portion 35 Finance Long-term debt, net of current portion 2 Total lease liabilities $ 62 Weighted-average remaining lease term Operating 5 years Finance (1) 360 years Weighted-average discount rate Operating (2) 16.50 % Finance 6.68 % (1) One finance lease has a remaining term of 968 years. The weighted-average lease term excluding the lease with a remaining term of 968 years is 3 years. (2) Upon adoption of ASC 842, the discount rate used for existing operating leases was established at January 1, 2019.
Information Related to Lease Costs For finance and Operating Leases	The table below presents certain information related to the lease costs for finance and operating leases. Lease costs are presented gross of sublease income. See Kodak as Lessor section below for income from subleases. Three Months Ended March 31, (in millions) 2019 Finance lease cost Amortization of leased assets $ 1 Interest of lease liabilities — Operating lease cost 7 Variable lease cost 1 Total lease cost $ 9
Schedule of Supplemental Cash Flow Information Related to Leases	The table below presents supplemental cash flow information related to leases. Three Months Ended March 31, (in millions) 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases $ 7 Operating cash flow for finance leases — Financing cash flow for finance leases 1 $ 8
Summary of Undiscounted Cash Flows for Next Five Years and Thereafter to Finance Lease Liabilities and Operating Lease Liabilities Recorded on Balance Sheet	The table below reconciles the undiscounted cash flows for the next five years and thereafter to the finance lease liabilities and operating lease liabilities recorded on the balance sheet. (in millions) Operating Leases Finance Leases Q2 - Q4 2019 $ 19 $ 1 2020 25 1 2021 9 1 2022 6 — 2023 6 — Thereafter 24 116 Total minimum lease payments 89 119 Less: amount of lease payments representing interest (31 ) (115 ) Present value of future minimum lease payments 58 4 Less: current obligations under leases (23 ) (2 ) Long-term lease obligations $ 35 $ 2
Summary of Future Minimum Contractual Lease Payments For Operating Leases	Future minimum contractual lease payments for operating leases having initial or remaining noncancelable lease terms in excess of one year as of December 31, 2018 were as follows: (in millions) At December 31, 2018 2019 $ 20 2020 21 2021 13 2022 3 2023 3 Thereafter 7 $ 67
Summary of Undiscounted Cash Flows to Be Received for Net Investment in Sales-type Leases	The table below reconciles the undiscounted cash flows to be received for the next five years and thereafter to the net investment in sales-type leases recorded on the balance sheet: (in millions) Q2 - Q4 2019 $ 1 2020 1 2021 1 2022 1 Total minimum lease payments 4 Less: unearned interest — Less: allowance for doubtful accounts — Net investment in sales-type leases $ 4
Summary of Undiscounted Cash Flows to Be Received for Operating Leases	Undiscounted cash flows to be received for the next five years and thereafter for operating leases and subleases are: (in millions) Q2 - Q4 2019 $ 13 2020 7 2021 5 2022 4 2023 3 Thereafter 17 Total minimum lease payments 49
Equipment Subject to Operating Leases and Related Accumulated Depreciation	Equipment subject to operating leases and the related accumulated depreciation were as follows: March 31, December 31, (in millions) 2019 2018 Equipment subject to operating leases $ 36 $ 34 Accumulated depreciation (21 ) (19 ) Equipment subject to operating leases, net $ 15 $ 15
Summary of Income Recognized on Lease Arrangements	Income recognized on operating lease arrangements for the three months ended March 31, 2019 is presented below (income recognized for sales-type lease arrangements is $0 million): March 31, (in millions) 2019 Lease income - operating leases: Lease income 2 Sublease income 2 Variable lease income 1 Total lease income $ 5

Note 11 - Guarantees (Tables)

Note 11 - Guarantees (Tables)	3 Months Ended
	Mar. 31, 2019
Guarantees [Abstract]
Deferred Revenue, by Arrangement	(in millions) Deferred revenue on extended warranties as of December 31, 2018 $ 22 New extended warranty and maintenance arrangements in 2019 25 Recognition of extended warranty and maintenance arrangement revenue in 2019 (26 ) Deferred revenue on extended warranties as of March 31, 2019 $ 21

Note 12 - Revenue (Tables)

Note 12 - Revenue (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue From Contract With Customer [Abstract]
Disaggregated Revenue by Major Product, Product Portfolio Summary and Geography	The following tables present revenue disaggregated by major product, portfolio summary and geography. Major product: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 149 $ 8 $ — $ 3 $ — $ — $ 160 Ongoing service arrangements (1) 31 19 11 1 — — 62 Total Annuities 180 27 11 4 — — 222 Equipment & Software 12 5 3 — — — 20 Film and chemicals — — — 37 — — 37 Other (2) — — - 8 2 2 12 Total $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Plates, inks and other consumables $ 167 $ 8 $ — $ 5 $ — $ — $ 180 Ongoing service arrangements (1) 34 20 12 — — — 66 Total Annuities 201 28 12 5 — — 246 Equipment & Software 15 3 4 — — — 22 Film and chemicals — — — 40 — — 40 Other (2) — — — 7 1 2 10 Total $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318 (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, print and managed media services, tenant rent and related property management services and licensing. Product Portfolio Summary: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 39 $ 21 $ 14 $ 8 $ 2 $ — $ 84 Strategic other businesses (2) 144 — — 38 — 2 184 Planned declining businesses (3) 9 11 — 3 — — 23 $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total Growth engines (1) $ 35 $ 18 $ 16 $ 6 $ 1 $ — $ 76 Strategic other businesses (2) 170 — — 41 — 2 213 Planned declining businesses (3) 11 13 — 5 — — 29 $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318 (1) Growth engines consist of Sonora, PROSPER, Kodak Software, 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, Motion Picture and Industrial Film and Chemicals in the Brand, Film and Imaging 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 Brand, Film and Imaging segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment. Geography: Three Months Ended March 31, 2019 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 54 $ 15 $ 6 $ 31 $ 2 $ 2 $ 110 Canada 3 — 1 — — — 4 North America 57 15 7 31 2 2 114 Europe, Middle East and Africa 77 10 5 4 — — 96 Asia Pacific 47 6 2 13 — — 68 Latin America 11 1 — 1 — — 13 Total Sales $ 192 $ 32 $ 14 $ 49 $ 2 $ 2 $ 291 Three Months Ended March 31, 2018 Print Systems Enterprise Inkjet Systems Kodak Software Brand, Film and Imaging Advanced Materials and 3D Printing Technology Eastman Business Park Total United States $ 57 $ 11 $ 7 $ 32 $ 1 $ 2 $ 110 Canada 3 — 1 1 — — 5 North America 60 11 8 33 1 2 115 Europe, Middle East and Africa 93 12 6 5 — — 116 Asia Pacific 49 7 2 13 — — 71 Latin America 14 1 — 1 — — 16 Total Sales $ 216 $ 31 $ 16 $ 52 $ 1 $ 2 $ 318

Note 13 - Other (Income) Charg

Note 13 - Other (Income) Charges, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Other Income And Expenses [Abstract]
Schedule of Other (Income) Charges, Net	Three Months Ended March 31, (in millions) 2019 2018 Change in fair value of embedded conversion features derivative liability (1) $ 1 $ 14 Loss on foreign exchange transactions — 2 Total $ 1 $ 16 (1)

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision and Effective Tax Rate	Kodak’s income tax provision and effective tax rate were as follows: Three Months Ended March 31, (in millions) 2019 2018 Loss from continuing operations before income taxes $ (9 ) $ (21 ) Effective tax rate (33.3 )% (19.0 )% Provision for income taxes 3 4 Benefit for income taxes at U.S. statutory tax rate (2 ) (4 ) Difference between tax at effective vs. statutory rate $ 5 $ 8

Note 15 - Restructuring Liabi_2

Note 15 - Restructuring Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Restructuring And Related Activities [Abstract]
Restructuring Reserve Activity	The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three months ended March 31, 2019 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, 2018 $ 6 $ 2 $ — $ 8 Q1 charges 2 — — 2 Q1 utilization/cash payments (2 ) — — (2 ) Q1 other adjustments and reclasses (2) (1 ) — — (1 ) Balance as of March 31, 2019 $ 5 $ 2 $ — $ 7 (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 16 - Retirement Plans an_2

Note 16 - Retirement Plans and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2019
Compensation And Retirement Disclosure [Abstract]
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 March 31, 2019 2018 (in millions) U.S. Non-U.S. U.S. Non-U.S. Major defined benefit plans: Service cost $ 3 $ 1 $ 3 $ 1 Interest cost 30 3 28 3 Expected return on plan assets (53 ) (6 ) (56 ) (7 ) Amortization of: Prior service credit (2 ) — (2 ) — Actuarial loss — 1 1 1 Net pension income before special termination benefits (22 ) (1 ) (26 ) (2 ) Special termination benefits 1 — — — Net pension income (21 ) (1 ) (26 ) (2 ) Other plans — (1 ) — — Total net pension income $ (21 ) $ (2 ) $ (26 ) $ (2 )

Note 17 - Earnings Per Share (T

Note 17 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Summary of Reconciliation of Basic and Diluted Earnings Per Share	A reconciliation of the amounts used to calculate basic and diluted earnings per share for three months ended March 31, 2019 follows (in millions): Three Months Ended March 31, (in millions) 2019 2018 Loss from continuing operations $ (12 ) $ (25 ) Less: Series A convertible preferred stock cash dividend (3 ) (3 ) Less: Series A convertible preferred stock deemed dividend (2 ) (2 ) Loss from continuing operations available to common shareholders - basic and diluted $ (17 ) $ (30 ) Net Loss $ (18 ) $ (25 ) Less: Series A convertible preferred stock cash dividend (3 ) (3 ) Less: Series A convertible preferred stock deemed dividend (2 ) (2 ) Loss available to common shareholders - basic and diluted $ (23 ) $ (30 ) (in millions of shares) Weighted average shares - basic and diluted 42.9 42.6

Note 19 - Other Comprehensive_2

Note 19 - Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2019
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Changes in Other Comprehensive Loss, by Component	The changes in Other comprehensive loss, by component, were as follows: Three Months Ended March 31, (in millions) 2019 2018 Currency translation adjustments $ 3 $ 13 Pension and other postretirement benefit plan changes Reclassification adjustments: Amortization of prior service credit (a) (1 ) (2 ) Amortization of actuarial (gains) losses (a) — 1 Recognition of losses due to settlement — 1 Total reclassification adjustments (1 ) — Tax provision — — Reclassification adjustments, net of tax (1 ) — Pension and other postretirement benefit plan changes, net of tax (1 ) — Other comprehensive income $ 2 $ 13 (a)

Note 20 - Accumulated Other C_2

Note 20 - Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	Accumulated other comprehensive loss is composed of the following: March 31, December 31, (in millions) 2019 2018 Currency translation adjustments $ (93 ) $ (96 ) Pension and other postretirement benefit plan changes (316 ) (315 ) Ending balance $ (409 ) $ (411 )

Note 21 - Segment Information (

Note 21 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended March 31, (in millions) 2019 2018 Print Systems $ 192 $ 216 Enterprise Inkjet Systems 32 31 Kodak Software 14 16 Brand, Film and Imaging 49 52 Advanced Materials and 3D Printing Technology 2 1 Eastman Business Park 2 2 Consolidated total $ 291 $ 318 Three Months Ended March 31, (in millions) 2019 2018 Print Systems $ 5 $ 3 Enterprise Inkjet Systems — — Kodak Software (1 ) 1 Brand, Film and Imaging (7 ) (7 ) Advanced Materials and 3D Printing Technology (2 ) (4 ) Eastman Business Park (1 ) (2 ) Total of reportable segments (6 ) (9 ) Depreciation and amortization (15 ) (18 ) Restructuring costs and other (2 ) (2 ) Stock based compensation (3 ) (2 ) Consulting and other costs (1) (3 ) (3 ) Idle costs (2) (1 ) (1 ) Former CEO separation agreement compensation (2 ) — Interest expense (3) (3 ) (2 ) Pension income excluding service cost component (3) 27 32 Other charges, net (3) (1 ) (16 ) Consolidated loss from continuing operations before income taxes $ (9 ) $ (21 ) (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 and the costs, net of any rental income received, of underutilized portions of certain properties. (3) As reported in the Consolidated Statement of Operations.

Note 22 - Discontinued Operat_2

Note 22 - Discontinued Operations (Tables) - Flexographic Packaging Segment [Member]	3 Months Ended
	Mar. 31, 2019
Discontinued Operations for Flexographic Packaging Segment	The results of operations of the Business are presented below: Three Months Ended March 31, (in millions) 2019 2018 Revenues $ 39 $ 37 Cost of revenues 26 22 Selling, general and administrative expenses 8 4 Research and development costs 2 2 Interest expense 7 7 Income (loss) from continuing operations before taxes (4 ) 2 Provision for income taxes 2 2 Income (loss) from continuing operations $ (6 ) $ —
Discontinued Operations Carrying Amount of Major Assets and Liabilities	The following table presents the aggregate carrying amount of major assets and liabilities of the Business: March 31, December 31, (in millions) 2019 2018 ASSETS Cash and cash equivalents $ 1 $ 2 Trade receivables, net 31 28 Inventories, net 29 33 Property, plant and equipment, net 29 28 Goodwill 20 20 Intangible assets 1 1 Operating lease right of use assets 2 — Other assets 3 1 Assets of business held for sale $ 116 $ 113 LIABILITIES Accounts payable, trade $ 12 $ 9 Pension and other postretirement liabilities 5 4 Operating leases 2 — Other current liabilities 6 7 Liabilities of business held for sale $ 25 $ 20
Discontinued Operations for Selected Cash Flow Statement Information	The following table presents cash flow information associated with the Business: March 31, (in millions) 2019 2018 Depreciation $ — $ 1 Amortization — — Capital expenditures — 2

Note 23 - Financial Instrumen_2

Note 23 - Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Derivatives Not Designated as Hedging Instruments	The net effect of foreign currency forward contracts in the results of operations is shown in the following table: Three Months Ended March 31, (in millions) 2019 2018 Net gain from derivatives not designated as hedging instruments $ 4 $ —
Derivative Liability (Asset) Key Inputs in Determination of Fair Value of Optional and Mandatory Conversion	The following table presents the key inputs in the determination of the fair value of the Optional Conversion and Mandatory Conversion at March 31, 2019 and December 31, 2018: Valuation Date March 31, December 31, 2019 2018 Total value of embedded derivative asset ($ millions) $ 3 $ 4 Kodak's closing stock price 2.96 2.55 Expected stock price volatility 93.84 % 95.55 % Risk free rate 2.23 % 2.46 % Yield on the preferred stock 24.14 % 23.77 %

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details Textual) - USD ($) $ in Millions	Apr. 12, 2019	Jan. 01, 2019	Sep. 03, 2013	Mar. 31, 2019	Dec. 31, 2018
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents				$ 240	$ 246
Outstanding inter-company loans				386	390
Short-Term Intercompany Loans				87	92
Net decrease in cash and cash equivalents, restricted cash and cash in assets held for sale				10	102
ASU 2016-02 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cumulative effect adjustment recorded to retained earnings		$ 5
ABL Credit Agreement [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Letter of credit				$ 85	85
Termination date				Jun. 5, 2019
United States [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents				$ 94	117
Outside US [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents				146	129
China [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Cash And Cash Equivalents				88	$ 72
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
First Lien Term Loan [Member] | Subsequent Event [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Repayment of loans using proceeds from sale of business	$ 312
Term Credit Agreement [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Remaining principal outstanding				$ 83
Term Credit Agreement [Member] | Subsequent Event [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Repayment of loans using proceeds from sale of business	$ 312

Note 1 - Summary of Impact of A

Note 1 - Summary of Impact of Adoption on Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Operating lease right-of-use assets	$ 49
Operating lease liabilities	58
Deferred rent payable			$ 9
Deferred gain on previous sale leaseback transaction			6
Net fixed assets from previous sale leaseback transaction			1
Accumulated deficit	$ 213		$ 200
ASU 2016-02 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Operating lease right-of-use assets		$ 53
Operating lease liabilities		62
Accumulated deficit		195
ASU 2016-02 [Member] | Adjustments Due to ASU 2016-02 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Operating lease right-of-use assets		53
Operating lease liabilities		62
Deferred rent payable		(9)
Deferred gain on previous sale leaseback transaction		(6)
Net fixed assets from previous sale leaseback transaction		(1)
Accumulated deficit		$ (5)

Note 1 - Summary of Impact of_2

Note 1 - Summary of Impact of Adoption on Consolidated Statement of Financial Position (Parenthetical) (Details) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Other current liabilities	$ 191		$ 213
Other long-term liabilities	$ 10		$ 24
ASU 2016-02 [Member]
Basis Of Presentation And Recent Accounting Pronouncements [Line Items]
Other current liabilities		$ 1
Other long-term liabilities		$ 14

Note 2 - Schedule of Reconcilia

Note 2 - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Cash Cash Equivalents And Restricted Cash [Line Items]
Cash and cash equivalents	$ 240	$ 246
Long-term restricted cash	8	11
Cash included in assets held for sale	1	2
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	257	267	$ 333	$ 369
Other Current Assets [Member]
Cash Cash Equivalents And Restricted Cash [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	Mar. 31, 2019	Dec. 31, 2018
BRAZIL
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash	$ 4	$ 5
Amended Credit Agreement [Member]
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash	$ 0	$ 3

Note 3 - Inventories (Details)

Note 3 - Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Finished goods	$ 130	$ 119
Work in process	57	55
Raw materials	62	62
Total	$ 249	$ 236

Note 4 - Schedule of Other Long

Note 4 - Schedule of Other Long-Term Assets (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Other Assets Noncurrent Disclosure [Abstract]
Pension assets	$ 104	$ 82
Estimated workers' compensation recoveries	17	17
Long-term receivables, net of reserve of $4 and $4, respectively	13	13
Other	30	32
Total	$ 164	$ 144

Note 4 - Schedule of Other Lo_2

Note 4 - Schedule of Other Long-Term Assets (Details) (Parentheticals) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Other Assets Noncurrent Disclosure [Abstract]
Reserve for long-term receivables	$ 4	$ 4

Note 5 - Other Current Liabil_3

Note 5 - Other Current Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Other Current Liabilities [Abstract]
Employee related liabilities	$ 45	$ 42
Deferred revenue	31	34
Customer rebates	20	26
Deferred consideration on disposed businesses	14	24
Workers compensation	9	9
Series A Preferred Stock dividends payable	8	6
Restructuring liabilities	7	8
Other	57	64
Total	$ 191	$ 213

Note 6 - Summary of Other Long-

Note 6 - Summary of Other Long-term Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Summary Of Other Long Term Liabilities [Abstract]
Workers compensation	$ 82	$ 83
Asset retirement obligations	48	48
Deferred taxes	13	14
Environmental liabilities	10	10
Other	10	24
Total	$ 163	$ 179

Note 6 - Summary of Other Lon_2

Note 6 - Summary of Other Long-term Liabilities (Details) (Parathetical) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Other Long Term Liabilities [Line Items]
Other long-term liabilities	$ 10		$ 24
ASU 2016-02 [Member]
Other Long Term Liabilities [Line Items]
Other long-term liabilities		$ 14

Note 7 - Debt and Finance Lea_3

Note 7 - Debt and Finance Leases and Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Carrying Value	$ 414	$ 401
Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	396	396
Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 18	5
Term Note [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2019
Weighted-Average Effective Interest Rate	9.00%
Carrying Value	$ 394	394
Finance leases [Member] | Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	2	2
Finance leases [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	2	3
Other Debt [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 2	$ 2
RED-Rochester, LLC [Member] | Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2033
Weighted-Average Effective Interest Rate	11.40%
Carrying Value	$ 14

Note 7 - Debt and Finance Lea_4

Note 7 - Debt and Finance Leases (Details Textual)	Apr. 12, 2019USD ($)	Sep. 03, 2013USD ($)	Jan. 31, 2019USD ($)	Mar. 31, 2018Subsidiary	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 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, Maximum Secured Leverage Ratio					2.75
Number of subsidiaries designated as unrestricted subsidiaries | Subsidiary				5
Total Sales					$ 291,000,000	$ 318,000,000
Percentage of aggregate sales of unrestricted subsidiaries to consolidated sales of entity					1.00%	0.00%
Aggregate assets of designated subsidiaries					$ 1,538,000,000			$ 1,511,000,000
Percentage of aggregate assets of unrestricted subsidiaries to consolidated assets of entity					1.00%			1.00%
Unrestricted Subsidiaries [Member]
Debt And Capital Leases [Line Items]
Total Sales					$ 4,000,000	$ 2,000,000
Aggregate assets of designated subsidiaries					23,000,000			$ 21,000,000
Prior Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					200,000,000
ABL Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 150,000,000
Termination date					Jun. 5, 2019
Long-term Line of Credit					$ 85,000,000			85,000,000
Excess Availability Amount					$ 21,000,000			19,000,000
Fixed Charged Coverage Ratio Required					0.0100
Excess Availability Below Which the Fixed Charge Coverage Ratio is Triggered					12.50%
Lender Commitments, Threshold Trigger, Excess Availability Amount					$ 18,750,000			$ 18,750,000
Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control					12.50%			12.50%
ABL Credit Agreement [Member] | Restricted Cash [Member]
Debt And Capital Leases [Line Items]
Eligible Cash					$ 0			$ 3,000,000
ABL Credit Agreement [Member] | Period one [Member]
Debt And Capital Leases [Line Items]
Termination date					May 26, 2021
ABL 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
Amended Credit Facility [Member]
Debt And Capital Leases [Line Items]
Excess Availability, Calculation, Percentage of Eligible Receivables Less a Dilution Reserve					85.00%
Excess Availability, Calculation, Percentage of Net Orderly Liquidation Value					85.00%
Excess Availability, Calculation, Percentage of Eligible Inventory					75.00%
Excess Availability, Net Orderly Liquidation Equipment Amount					$ 10,000,000
Excess Availability, Calculation, Percentage of Eligible Equipment					75.00%
Decrease in excess availability net orderly liquidation equipment amount					$ 1,000,000
Maximum [Member]
Debt And Capital Leases [Line Items]
Secured leverage ratio					2.25%
Maximum [Member] | ABL 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%
Maximum [Member] | Amended Credit Facility [Member] | Base Rate [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%
Minimum [Member] | ABL Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Proforma fixed charge coverage ratio					1.00%
Minimum [Member] | ABL Credit Agreement [Member] | Pro Forma [Member]
Debt And Capital Leases [Line Items]
Excess Availability Amount					$ 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%
Minimum [Member] | Amended Credit Facility [Member] | Base Rate [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.25%
First Lien Term Loan [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					6.25%
LIBOR Floor Percentage					1.00%		1.00%
Alternate Base Rate					5.25%		5.25%
Prepayment of principal amount							$ 11,000,000
First installment principal payments		$ 4,000,000
Term Credit Agreement and the Second Lien 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
Debt Instrument, Maturity Date, Description		The loans made under the 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 Term Credit Agreement).
Debt Instrument, Maturity Date		Sep. 3, 2019			Sep. 3, 2019
First Lien Term Loan [Member] | Subsequent Event [Member]
Debt And Capital Leases [Line Items]
Prepayment of principal amount	$ 312,000,000
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
RED-Rochester, LLC [Member]
Debt And Capital Leases [Line Items]
Payment received under the agreement			$ 14,000,000
Minimum payments required under the agreement			2,000,000
Debt amount under the agreement			$ 14,000,000

Note 8 - Redeemable, Converti_2

Note 8 - Redeemable, Convertible Series A Preferred Stock (Details Textual)	Nov. 15, 2016USD ($)MemberDirector$ / sharesshares	Mar. 31, 2019USD ($)Director$ / sharesshares	Dec. 31, 2018USD ($)
Temporary Equity [Line Items]
Expected number of members to nominate on conversion basis | Member	2
Series A Redeemable Preferred Stock [Member] | Purchase Agreement [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%
Gross proceeds from issuance of shares	$ 200,000,000
Preferred stock, liquidation preference per share | $ / shares	$ 100
Purchase agreement date	Nov. 7, 2016
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	$ 43,000,000
Carrying value of Series A preferred stock at issuance	155,000,000
Gross proceeds from preferred stock	200,000,000
Fair value of derivative liability	43,000,000
Transaction costs	$ 2,000,000
Preferred stock, redemption date	Nov. 15, 2021
Number of additional directors to elect if dividends in arrears | Director	2
Number of directors nominated by purchasers | Director		2
Number of shares redeemed | shares		0
Preferred stock, redemption price per share | $ / shares		$ 100
Preferred stock conversion description		As of March 31, 2019, 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
Dividend Declared [Member]
Temporary Equity [Line Items]
Dividends		$ 0	$ 0

Note 9 - Summary of Lease Relat

Note 9 - Summary of Lease Related Assets and Liabilities on Balance Sheet (Details) $ in Millions	Mar. 31, 2019USD ($)
Assets
Operating lease assets	$ 49
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	kodk:OperatingLeaseAssetsMember
Finance lease assets	$ 5
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentMember
Total lease assets	$ 54
Current
Operating	$ 23
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	kodk:CurrentPortionOfOperatingLeasesMember
Finance	$ 2
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	kodk:ShortTermBorrowingsAndCurrentPortionOfLongTermDebtMember
Noncurrent
Operating	$ 35
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	kodk:OperatingLeasesNetOfCurrentPortionMember
Finance	$ 2
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	kodk:LongTermDebtNetOfCurrentPortionMember
Total lease liabilities	$ 62
Weighted-average remaining lease term
Operating	5 years
Finance	360 years	[1]
Weighted-average discount rate
Operating	16.50%	[2]
Finance	6.68%
[1]	One finance lease has a remaining term of 968 years. The weighted-average lease term excluding the lease with a remaining term of 968 years is 3 years.
[2]	Upon adoption of ASC 842, the discount rate used for existing operating leases was established at January 1, 2019.

Note 9 - Summary of Lease Rel_2

Note 9 - Summary of Lease Related Assets and Liabilities on Balance Sheet (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2019
Assets And Liabilities Lessee [Abstract]
Finance lease remaining term	968 years
Weighted average term excluding lease with remaining term	3 years

Note 9 - Schedule of Informatio

Note 9 - Schedule of Information Related to Lease Costs for Finance and Operating Leases (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Finance lease cost
Amortization of leased assets	$ 1
Operating lease cost	7
Variable lease cost	1
Total lease cost	$ 9

Note 9 - Schedule of Supplement

Note 9 - Schedule of Supplemental Cash Flow Information Related to Leases (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases	$ 7
Financing cash flow for finance leases	1
Cash paid for amounts included in measurement of lease liabilities	$ 8

Note 9 - Summary of Undiscounte

Note 9 - Summary of Undiscounted Cash Flows for Next Five Years and Thereafter to Finance Lease Liabilities and Operating Lease Liabilities Recorded on Balance Sheet (Details) $ in Millions	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating Leases, Q2 - Q4 2019	$ 19
Operating Leases, 2020	25
Operating Leases, 2021	9
Operating Leases, 2022	6
Operating Leases, 2023	6
Operating Leases, Thereafter	24
Operating Leases, Total minimum lease payments	89
Operating Leases, Less: amount of lease payments representing interest	(31)
Operating Leases, Present value of future minimum lease payments	58
Operating Leases, Less: current obligations under leases	(23)
Operatibg Leases, Long-term lease obligations	35
Finance Leases, Q2 - Q4 2019	1
Finance Leases, 2020	1
Finance Leases, 2021	1
Finance Leases, Thereafter	116
Finance Leases, Total minimum lease payments	119
Finance Leases, Less: amount of lease payments representing interest	(115)
Finance Leases, Present value of future minimum lease payments	4
Finance Leases, Less: current obligations under leases	(2)
Finance Leases, Long-term lease obligations	$ 2

Note 9 - Summary of Future Mini

Note 9 - Summary of Future Minimum Contractual Lease Payments For Operating Lease (Details) $ in Millions	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 20
2020	21
2021	13
2022	3
2023	3
Thereafter	7
Future minimum operating lease payments	$ 67

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Direct financing leases	$ 0
Net investment in sales-type leases	4,000,000	$ 3,000,000
Income recognized for sales-type lease arrangements	$ 0

Note 9 - Summary of Undiscoun_2

Note 9 - Summary of Undiscounted Cash Flows to Be Received for Net Investment in Sales-type Leases (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Capital Leases Future Minimum Payments Receivable [Abstract]
Q2 - Q4 2019	$ 1
2020	1
2021	1
2022	1
Total minimum lease payments	4
Net investment in sales-type leases	$ 4	$ 3

Note 9 - Summary of Undiscoun_3

Note 9 - Summary of Undiscounted Cash Flows to Be Received for Operating Leases and Subleases (Details) $ in Millions	Mar. 31, 2019USD ($)
Lessor Operating Lease Payments Fiscal Year Maturity [Abstract]
Q2 - Q4 2019	$ 13
2020	7
2021	5
2022	4
2023	3
Thereafter	17
Total minimum lease payments	$ 49

Note 9 - Equipment Subject to O

Note 9 - Equipment Subject to Operating Leases and Related Accumulated Depreciation (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Equipment Subject To Operating Leases [Abstract]
Equipment subject to operating leases	$ 36	$ 34
Accumulated depreciation	(21)	(19)
Equipment subject to operating leases, net	$ 15	$ 15

Note 9 - Summary of Income Reco

Note 9 - Summary of Income Recognized on Operating Lease Arrangements (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Lease income - operating leases:
Lease income	$ 2
Sublease income	2
Variable lease income	1
Total lease income	$ 5

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
BRAZIL
Commitments And Contingencies [Line Items]
Restricted Cash	$ 4	$ 5
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
ABL Credit Agreement [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	85
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	40
Restricted Cash and Deposits [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 21

Note 11 - Guarantees (Details T

Note 11 - Guarantees (Details Textual)	3 Months Ended
	Mar. 31, 2019USD ($)
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	2,000,000
Guarantor Obligations, Current Carrying Value	$ 1,000,000

Note 11 - Guarantees (Details)

Note 11 - Guarantees (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Guarantee Obligations [Line Items]
Deferred revenue on extended warranties as of December 31, 2018	$ 48
Recognition of extended warranty and maintenance arrangement revenue in 2019	(24)	$ (25)
Deferred revenue on extended warranties as of March 31, 2019	45
Extended Warranty Arrangements [Member]
Guarantee Obligations [Line Items]
Deferred revenue on extended warranties as of December 31, 2018	22
New extended warranty and maintenance arrangements in 2019	25
Recognition of extended warranty and maintenance arrangement revenue in 2019	(26)
Deferred revenue on extended warranties as of March 31, 2019	$ 21

Note 12 - Disaggregated Revenue

Note 12 - Disaggregated Revenue - Major Product (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total Sales		$ 291	$ 318
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		192	216
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		32	31
Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		14	16
Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		49	52
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		2	1
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		2	2
Plates, Inks And Other Consumables [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		160	180
Plates, Inks And Other Consumables [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		149	167
Plates, Inks And Other Consumables [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		8	8
Plates, Inks And Other Consumables [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		3	5
Ongoing service arrangements [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	62	66
Ongoing service arrangements [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	31	34
Ongoing service arrangements [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	19	20
Ongoing service arrangements [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	11	12
Ongoing service arrangements [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	1
Total Annuities [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		222	246
Total Annuities [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		180	201
Total Annuities [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		27	28
Total Annuities [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		11	12
Total Annuities [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		4	5
Equipment And Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		20	22
Equipment And Software [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		12	15
Equipment And Software [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		5	3
Equipment And Software [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		3	4
Film And Chemicals [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		37	40
Film And Chemicals [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		37	40
Other [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	12	10
Other [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	8	7
Other [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	2	1
Other [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	$ 2	$ 2
[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, print and managed media services, tenant rent and related property management services and licensing.

Note 12 - Disaggregated Reven_2

Note 12 - Disaggregated Revenue - Product Portfolio Summary (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total Sales		$ 291	$ 318
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		192	216
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		32	31
Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		14	16
Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		49	52
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		2	1
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		2	2
Growth Engines [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	84	76
Growth Engines [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	39	35
Growth Engines [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	21	18
Growth Engines [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	14	16
Growth Engines [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	8	6
Growth Engines [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[1]	2	1
Strategic Other Businesses [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	184	213
Strategic Other Businesses [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	144	170
Strategic Other Businesses [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	38	41
Strategic Other Businesses [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[2]	2	2
Planned Declining Businesses [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	23	29
Planned Declining Businesses [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	9	11
Planned Declining Businesses [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	11	13
Planned Declining Businesses [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	[3]	$ 3	$ 5
[1]	Growth engines consist of Sonora, PROSPER, Kodak Software, 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, Motion Picture and Industrial Film and Chemicals in the Brand, Film and Imaging 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 Brand, Film and Imaging segment, Versamark in the Enterprise Inkjet Systems segment and Digimaster in the Print Systems segment.

Note 12 - Disaggregated Reven_3

Note 12 - Disaggregated Revenue - Geography (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation Of Revenue [Line Items]
Total Sales	$ 291	$ 318
Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	192	216
Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	32	31
Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	14	16
Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	49	52
Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	1
Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	2
United States [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	110	110
United States [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	54	57
United States [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	15	11
United States [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6	7
United States [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	31	32
United States [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	1
United States [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	2
Canada [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	4	5
Canada [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	3	3
Canada [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1	1
Canada [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales		1
North America [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	114	115
North America [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	57	60
North America [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	15	11
North America [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	7	8
North America [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	31	33
North America [Member] | Advanced Materials and 3D Printing Technology [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	1
North America [Member] | Eastman Business Park [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	2
Europe, Middle East and Africa [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	96	116
Europe, Middle East and Africa [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	77	93
Europe, Middle East and Africa [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	10	12
Europe, Middle East and Africa [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	5	6
Europe, Middle East and Africa [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	4	5
Asia Pacific [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	68	71
Asia Pacific [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	47	49
Asia Pacific [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	6	7
Asia Pacific [Member] | Kodak Software [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	2	2
Asia Pacific [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	13	13
Latin America [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	13	16
Latin America [Member] | Print Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	11	14
Latin America [Member] | Enterprise Inkjet Systems [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	1	1
Latin America [Member] | Brand, Film and Imaging [Member]
Disaggregation Of Revenue [Line Items]
Total Sales	$ 1	$ 1

Note 12 - Revenue (Details Text

Note 12 - Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Disaggregation Of Revenue [Line Items]
Contract liabilities	$ 45		$ 48
Contract liabilities, current	31		34
Revenue recognized, contract liabilities	24	$ 25
Contract with customer, cash payments received for liabilities that have been deferred	20	$ 23
Other Current Assets [Member]
Disaggregation Of Revenue [Line Items]
Contract assets	3		3
Other Current Liabilities [Member]
Disaggregation Of Revenue [Line Items]
Contract liabilities, current	37		42
Other Long-Term Liabilities [Member]
Disaggregation Of Revenue [Line Items]
Contract liabilities, non-current	$ 8		$ 6

Note 12 - Revenue (Details Te_2

Note 12 - Revenue (Details Textual 1) $ in Millions	Mar. 31, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-04-01
Disaggregation Of Revenue [Line Items]
Unrecognized revenue from unsatisfied performance obligations	$ 70
Unsatisfied performance obligations, expected to be recognized	30.00%
Unsatisfied performance obligations, expected timing of satisfaction	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Disaggregation Of Revenue [Line Items]
Unsatisfied performance obligations, expected to be recognized	30.00%
Unsatisfied performance obligations, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Disaggregation Of Revenue [Line Items]
Unsatisfied performance obligations, expected to be recognized	20.00%
Unsatisfied performance obligations, expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2022-01-01
Disaggregation Of Revenue [Line Items]
Unsatisfied performance obligations, expected to be recognized	20.00%
Unsatisfied performance obligations, expected timing of satisfaction

Note 13 - Other (Income) Char_2

Note 13 - Other (Income) Charges, Net (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Other Income And Expenses [Abstract]
Change in fair value of embedded conversion features derivative liability	[1]	$ 1	$ 14
Loss on foreign exchange transactions			2
Total		$ 1	$ 16
[1]	Refer to Note 23, “Financial Instruments”.

Note 14 - Income Taxes - Schedu

Note 14 - Income Taxes - Schedule of Income Tax Provision and Effective Tax Rate (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Loss from continuing operations before income taxes	$ (9)	$ (21)
Effective tax rate	(33.30%)	(19.00%)
Provision for income taxes	$ 3	$ 4
Benefit for income taxes at U.S. statutory tax rate	(2)	(4)
Difference between tax at effective vs. statutory rate	$ 5	$ 8

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
U.S. corporate income tax rate	21.00%	21.00%

Note 15 - Restructuring Reserve

Note 15 - Restructuring Reserve Activity (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Restructuring Cost And Reserve [Line Items]
Beginning Balance	$ 8
Charges	2
Utilization/cash payments	(2)
Other adjustments and reclasses	(1)	[1]
Ending Balance	7
Severance Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Beginning Balance	6	[2]
Charges	2	[2]
Utilization/cash payments	(2)	[2]
Other adjustments and reclasses	(1)	[1],[2]
Ending Balance	5	[2]
Exit Costs Reserve [Member]
Restructuring Cost And Reserve [Line Items]
Beginning Balance	2	[2]
Ending Balance	$ 2	[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 15 - Restructuring Liabi_3

Note 15 - Restructuring Liabilities (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)Position
Restructuring Cost And Reserve [Line Items]
Restructuring Costs | $	$ 2
Restructuring and Related Cost, Number of Positions Eliminated	40
United States and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	20
World Excluding US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	20
Manufacturing Service Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	15
Administrative and Sales Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	25
Restructuring costs and other [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs | $	$ 2

Note 16 - Component of the Net

Note 16 - Component of the Net Periodic benefit Cost - (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Pension Income Expense From Continuing And Discontinued Operations For Major Defined Benefit Plans [Line Items]
Total net pension income	$ (23)	$ (28)
Defined Benefit Plans [Member] | U.S. [Member]
Pension Income Expense From Continuing And Discontinued Operations For Major Defined Benefit Plans [Line Items]
Service cost	3	3
Interest cost	30	28
Expected return on plan assets	(53)	(56)
Prior service credit	(2)	(2)
Actuarial loss		1
Net pension income before special termination benefits	(22)	(26)
Special termination benefits	1
Net pension income	(21)	(26)
Total net pension income	(21)	(26)
Defined Benefit Plans [Member] | Non-US [Member]
Pension Income Expense From Continuing And Discontinued Operations For Major Defined Benefit Plans [Line Items]
Service cost	1	1
Interest cost	3	3
Expected return on plan assets	(6)	(7)
Actuarial loss	1	1
Net pension income before special termination benefits	(1)	(2)
Net pension income	(1)	(2)
Other plans	(1)
Total net pension income	$ (2)	$ (2)

Note 17 - Summary of Reconcilia

Note 17 - Summary of Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Loss from continuing operations	$ (12)	$ (25)
Less: Series A convertible preferred stock cash dividend	(3)	(3)
Less: Series A convertible preferred stock deemed dividend	(2)	(2)
Loss from continuing operations available to common shareholders - basic and diluted	(17)	(30)
Net Loss	(18)	(25)
Loss available to common shareholders - basic and diluted	$ (23)	$ (30)
Weighted average shares - basic and diluted	42.9	42.6

Note 17 - Earnings Per Share (D

Note 17 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
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
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	0.3	0.4
Warrant with Exercise Price of $14.93 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		1.8
Share Price		$ 14.93
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
Share Price		$ 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	7	5

Note 18 - Shareholders' Equity

Note 18 - Shareholders' Equity (Details Textual) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
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	43,000,000	42,800,000
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 19 - Changes in Other Comp

Note 19 - Changes in Other Comprehensive Loss, by Component (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Currency translation adjustments		$ 3	$ 13
Amortization of prior service credit	[1]	(1)	(2)
Amortization of actuarial (gains) losses	[1]		1
Recognition of losses due to settlement			1
Total reclassification adjustments		(1)
Reclassification adjustments, net of tax		(1)
Pension and other postretirement benefit plan changes, net of tax		(1)
Other comprehensive income, net of tax		$ 2	$ 13
[1]	Reclassified to Total Net Periodic Benefit Cost - refer to Note 16, "Retirement Plans and Other Postretirement Benefits".

Note 20 - Components of Accumul

Note 20 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Currency translation adjustments	$ (93)	$ (96)
Pension and other postretirement benefit plan changes	(316)	(315)
Ending balance	$ (409)	$ (411)

Note 21 - Segment Information_2

Note 21 - Segment Information (Details Textual)	3 Months Ended
	Mar. 31, 2019aSegment
Segment Reporting Information [Line Items]
Number of Reportable Segments | Segment	6
Eastman Business Park [Member] | Minimum [Member]
Segment Reporting Information [Line Items]
Area of Real Estate Property | a	1,200

Note 21 - Revenues and Loss fro

Note 21 - Revenues and Loss from Continuing Operations (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Segment Reporting Information [Line Items]
Revenues		$ 291	$ 318
Depreciation and amortization		(15)	(19)
Restructuring costs and other		(2)	(2)
Interest expense		(3)	(2)
Pension income excluding service cost component		27	32
Other charges, net		(1)	(16)
Loss from continuing operations before income taxes		(9)	(21)
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Revenues		291	318
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(6)	(9)
Depreciation and amortization		(15)	(18)
Restructuring costs and other		(2)	(2)
Stock based compensation		(3)	(2)
Consulting and other costs	[1]	(3)	(3)
Idle costs	[2]	(1)	(1)
Former CEO separation agreement compensation		(2)
Interest expense	[3]	(3)	(2)
Pension income excluding service cost component	[3]	27	32
Other charges, net	[3]	(1)	(16)
Loss from continuing operations before income taxes		(9)	(21)
Continuing Operations [Member] | Print Systems [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		192	216
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		5	3
Continuing Operations [Member] | Kodak Software [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		14	16
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		32	31
Continuing Operations [Member] | Brand, Film and Imaging [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		49	52
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(7)	(7)
Continuing Operations [Member] | Advanced Materials and 3D Printing Technology [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		2	1
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		(2)	(4)
Continuing Operations [Member] | Eastman Business Park [Member] | Operating Segments
Segment Reporting Information [Line Items]
Revenues		2	2
Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization		$ (1)	$ (2)
[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 and the costs, net of any rental income received, of underutilized portions of certain properties.
[3]	As reported in the Consolidated Statement of Operations.

Note 22 - Discontinued Operat_3

Note 22 - Discontinued Operations (Details Textual) - USD ($)	Apr. 16, 2019	Apr. 12, 2019	Mar. 31, 2019	Apr. 08, 2019	Dec. 31, 2018	Nov. 01, 2018
Discontinued Operations [Line Items]
Intercompany receivables			$ 116,000,000		$ 113,000,000
Subsequent Event [Member] | Term Credit Agreement [Member]
Discontinued Operations [Line Items]
Repayment of loans using proceeds from sale of business		$ 312,000,000
Flexographic Packaging Segment [Member]
Discontinued Operations [Line Items]
Intercompany receivables			5,000,000		$ 5,000,000
Flexographic Packaging Segment [Member] | Selling, General and Administrative Expenses [Member]
Discontinued Operations [Line Items]
Transaction costs			$ 4,000,000
Flexographic Packaging Segment [Member] | Subsequent Event [Member] | Term Credit Agreement [Member]
Discontinued Operations [Line Items]
Repayment of loans using proceeds from sale of business		$ 312,000,000
Flexographic Packaging Segment [Member] | MIR Bidco, SA [Member] | Stock and Asset Purchase Agreement (SAPA) [Member]
Discontinued Operations [Line Items]
Maximum additional cash consideration upon achievement of EBITDA targets under earn-out agreement						$ 35,000,000
Discontinued operation earn out EBITDA targets contingent consideration for 2018						10,000,000
Discontinued operation earn out EBITDA targets contingent consideration for 2019						10,000,000
Discontinued operation earn out EBITDA targets contingent consideration for 2020						$ 15,000,000
Flexographic Packaging Segment [Member] | MIR Bidco, SA [Member] | Stock and Asset Purchase Agreement (SAPA) [Member] | Subsequent Event [Member]
Discontinued Operations [Line Items]
Disposal group including discontinued operation consideration				$ 320,000,000
Discontinued operation consideration payment for deferred closing				$ 7,500,000
Prepayment for services and products	$ 15,000,000

Note 22 - Discontinued Operat_4

Note 22 - Discontinued Operations for Flexographic Packaging Segment (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Discontinued Operations [Line Items]
Revenues	$ 291	$ 318
Cost of revenues	251	280
Selling, general and administrative expenses	59	58
Research and development costs	11	13
Interest expense	3	2
Loss from continuing operations before income taxes	(9)	(21)
Provision for income taxes	3	4
Income (loss) from continuing operations	(12)	(25)
Flexographic Packaging Segment [Member]
Discontinued Operations [Line Items]
Revenues	39	37
Cost of revenues	26	22
Selling, general and administrative expenses	8	4
Research and development costs	2	2
Interest expense	7	7
Loss from continuing operations before income taxes	(4)	2
Provision for income taxes	2	$ 2
Income (loss) from continuing operations	$ (6)

Note 22 - Discontinued Operat_5

Note 22 - Discontinued Operations Carrying Amount of Major Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Major Classes Of Assets And Liabilities Related To Disposition [Line Items]
Cash and cash equivalents	$ 1	$ 2
Flexographic Packaging Segment [Member]
Major Classes Of Assets And Liabilities Related To Disposition [Line Items]
Cash and cash equivalents	1	2
Trade receivables, net	31	28
Inventories, net	29	33
Property, plant and equipment, net	29	28
Goodwill	20	20
Intangible assets	1	1
Operating lease right of use assets	2
Other assets	3	1
Assets of business held for sale	116	113
Accounts payable, trade	12	9
Pension and other postretirement liabilities	5	4
Operating leases	2
Other current liabilities	6	7
Liabilities of business held for sale	$ 25	$ 20

Note 22 - Discontinued Operat_6

Note 22 - Discontinued Operations for Selected Cash Flow Statement Information (Details) - Flexographic Packaging Segment [Member] $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation	$ 1
Capital expenditures	$ 2

Note 23 - Financial Instrumen_3

Note 23 - Financial Instruments (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Inputs, Level 2 [Member]
Long-term Debt, Fair Value	$ 18	$ 5
Fair value of current portion of long-term debt	391	378
Forward Contracts [Member]
Gross fair value of foreign currency in an asset position	3	3
Gross fair value of foreign currency in a liability position	0	1
Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member]
Derivative Asset, Notional Amount	411	$ 415
Designated as Hedging Instrument [Member]
Derivatives Hedging Instruments	$ 0

Note 23 - Derivatives Not Desig

Note 23 - Derivatives Not Designated as Hedging Instruments (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Financial Instruments Owned At Fair Value [Abstract]
Net gain from derivatives not designated as hedging instruments	$ 4

Note 23 - Derivative Liability

Note 23 - 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	Mar. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)$ / shares
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total value of embedded derivative asset ($ millions) | $	$ 3	$ 4
Kodak's closing stock price | $ / shares	$ 2.96	$ 2.55
Expected stock price volatility [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Alternate measurement input percentage	93.84	95.55
Risk Free Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Alternate measurement input percentage	2.23	2.46
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	24.14	23.77