View Filing Data

Property, plant and equipment, accumulated depreciation

$ 67

Predecessor common stock, par value

$ 0.01

Successor common stock, par value

0.01

Property, plant and equipment, accumulated depreciation

$ 3,754

Predecessor common stock, par value

$ 446,501

$ 2.50

$ 2,326,209

Successor common stock, par value

$ 446,501

2.50

$ 2,326,209

Predecessor common stock, par value

0.01

$ 0.01

994,037

^[1]

Successor common stock, par value

$ 0.01

$ 994,037

^[1]

[1]	Includes stock awards issued, offset by shares surrendered for taxes

Consolidated Statement of Equity (Deficit) - USD ($)
$ in Millions

Pre Eliminations [Member]

Common Stock [Member]

Pre Eliminations [Member]

Additional Paid-in Capital [Member]

Pre Eliminations [Member]

Retained Earnings [Member]

Pre Eliminations [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Pre Eliminations [Member]

Treasury Stock [Member]

Pre Eliminations [Member]

Parent [Member]

Pre Eliminations [Member]

Noncontrolling Interest [Member]

Post Eliminations [Member]

Common Stock [Member]

^[2]

Post Eliminations [Member]

Noncontrolling Interest [Member]

Post Eliminations [Member]

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Treasury Stock [Member]

Parent [Member]

Noncontrolling Interest [Member]

Total

Equity (deficit) (Predecessor [Member]) at Dec. 31, 2010

$ 978

$ 1,105

$ 4,969

$ (2,135)

$ (5,994)

$ (1,077)

$ 2

$ (1,075)

Net (loss) income | Predecessor [Member]

(764)

Stock-based compensation | Predecessor [Member]

Issuance of treasury stock | Predecessor [Member]

^[1]

(16)

(127)

143

Unvested stock issuances (154,696 shares) | Predecessor [Member]

(1)

(7)

Unrealized gains arising from hedging activity | Predecessor [Member]

Unrealized gains on available-for-sale securities ($1 million pre-tax) | Predecessor [Member]

Reclassification adjustment for hedging related gains included in net earnings | Predecessor [Member]

(14)

Currency translation adjustments | Predecessor [Member]

Pension and other postretirement liability adjustments | Predecessor [Member]

(541)

Total other comprehensive income (loss) | Predecessor [Member]

(531)

Equity (deficit) (Predecessor [Member]) at Dec. 31, 2011

978

1,108

4,071

(2,666)

(5,843)

(2,352)

(2,350)

Net (loss) income | Predecessor [Member]

(1,379)

Stock-based compensation | Predecessor [Member]

Issuance of treasury stock | Predecessor [Member]

^[1]

(5)

(92)

Unrealized gains arising from hedging activity | Predecessor [Member]

(1)

Reclassification adjustment for hedging related gains included in net earnings | Predecessor [Member]

Currency translation adjustments | Predecessor [Member]

(14)

Pension and other postretirement liability adjustments | Predecessor [Member]

Total other comprehensive income (loss) | Predecessor [Member]

Equity (deficit) (Predecessor [Member]) at Dec. 31, 2012

978

1,105

2,600

(2,616)

(5,746)

(3,679)

(3,677)

Net (loss) income | Predecessor [Member]

2,066

Stock-based compensation | Predecessor [Member]

Issuance of treasury stock | Predecessor [Member]

^[1]

(3)

(32)

Currency translation adjustments | Predecessor [Member]

Pension and other postretirement liability adjustments | Predecessor [Member]

1,604

Total other comprehensive income (loss) | Predecessor [Member]

1,608

Equity (deficit) (Predecessor [Member]) at Aug. 31, 2013

$ 978

$ 1,105

$ 4,634

$ (1,008)

$ (5,711)

$ (2)

$ 2

$ 10

^[2]

Issuance of Successor Company common stock | Predecessor [Member]

^[2]

613

Equity (deficit) (Successor [Member]) at Sep. 02, 2013

^[2]

613

623

Equity (deficit) (Predecessor [Member]) at Aug. 31, 2013

978

1,105

4,634

(1,008)

(5,711)

(2)

^[2]

Equity (deficit) (Predecessor [Member]) at Sep. 03, 2013

^[3]

(2,180)

Equity (deficit) (Successor [Member]) at Sep. 03, 2013

623

Equity (deficit) (Predecessor [Member]) at Aug. 31, 2013

$ 978

$ 1,105

$ 4,634

$ (1,008)

$ (5,711)

$ (2)

$ 2

$ 10

^[2]

Investment in variable interest entity | Successor [Member]

^[2]

Net (loss) income | Successor [Member]

^[2]

(81)

(78)

Purchases of treasury stock, net (152,746 shares) (3) | Successor [Member]

^[4]

^[2]

(1)

(3)

(4)

Currency translation adjustments | Successor [Member]

^[2]

Pension and other postretirement liability adjustments | Successor [Member]

^[2]

Recognition of equity-based compensation expense | Successor [Member]

^[2]

Equity (deficit) (Successor [Member]) at Dec. 31, 2013

^[2]

$ 613

$ (81)

$ 99

$ (3)

$ 628

$ 20

$ 648

[1]	Includes stock awards issued, offset by shares surrendered for taxes
[2]	There are 60 million shares of no par value preferred stock authorized, none of which have been issued..
[3]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.
[4]	Represents purchases of common stock and warrants to satisfy tax withholding obligations in connection with the issuance of stock and warrants to employees under the Plan.

Consolidated Statement of Equity (Deficit) (Parentheticals) - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Predecessor [Member] | Accumulated Other Comprehensive Income (Loss) [Member]

Unrealized gains arising from hedging activity, pre-tax

$ 2

$ 5

Unrealized gains on available-for-sale securities, pre-tax

Reclassification adjustment for hedging related gains included in net earnings, pre-tax

Pension and other postretirement liability adjustments, pre-tax

$ 2,066

206

612

Unrealized gains arising from hedging activity, pre-tax

Unrealized gains on available-for-sale securities, pre-tax

Reclassification adjustment for hedging related gains included in net earnings, pre-tax

$ 0

$ 2

$ 0

Issuance of treasury stock (in Dollars per share)

$ 446,501

^[1]

$ 2.50

$ 2,326,209

^[1]

Unvested stock issuances (in Shares)

154,696

Successor [Member] | Accumulated Other Comprehensive Income (Loss) [Member]

Pension and other postretirement liability adjustments, pre-tax

$ 101

Unrealized gains arising from hedging activity, pre-tax

Unrealized gains on available-for-sale securities, pre-tax

Reclassification adjustment for hedging related gains included in net earnings, pre-tax

$ 0

Issuance of treasury stock (in Dollars per share)

$ 0.01

Purchases of treasury stock (in Shares)

^[2]

152,746

Preferred stock, par value (in Dollars per share)

$ 0

Preferred stock, authorized (in Shares)

Preferred stock, issued (in Shares)

Issuance of treasury stock (in Dollars per share)

$ 0.01

$ 994,037

^[1]

Preferred stock, par value (in Dollars per share)

$ 0

Preferred stock, authorized (in Shares)

60,000,000

Preferred stock, issued (in Shares)

[1]	Includes stock awards issued, offset by shares surrendered for taxes
[2]	Represents purchases of common stock and warrants to satisfy tax withholding obligations in connection with the issuance of stock and warrants to employees under the Plan.

Consolidated Statement of Cash Flows - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Cash flows from operating activities:

Net (loss) earnings

$ (81)

Adjustments to reconcile to net cash used in operating activities:

Depreciation and amortization

Net gains on sales of businesses/assets

(6)

Non-cash restructuring costs, asset impairments and other charges

Reorganization items:

Other non-cash reorganization items, net

(Benefit) provision for deferred income taxes

(2)

(Increase) decrease in receivables

(72)

Decrease (increase) in inventories

147

Decrease in liabilities excluding borrowings

(166)

Other items, net

(5)

Total adjustments

(17)

Net cash used in operating activities

(98)

Cash flows from investing activities:

Additions to properties

(21)

Proceeds from sales of businesses/assets

Use (funding) of restricted cash and investment accounts

Net cash provided by investing activities

Net cash (used in) provided by financing activities

(40)

(42)

Effect of exchange rate changes on cash

Net (decrease) increase in cash and cash equivalents

(54)

Cash and cash equivalents, beginning of period

898

Cash and cash equivalents, end of period

844

$ 898

Cash paid for interest and income taxes was:

Interest, net of portion capitalized of $0 as of December 31, 2013 and August 31, 2013, and $1 as of December 31, 2012 and 2011

Income taxes (net of refunds)

^[1]

The following non-cash items are not reflected in the Consolidated Statement of Cash Flows:

Pension and other postretirement benefits liability adjustments

(98)

Repayment of emergence credit facilities

(2)

Predecessor [Member] | Original Senior DIP Credit Agreement [Member]

Predecessor [Member] | Junior DIP Credit Agreement Term Loan [Member]

(664)

$ (36)

(844)

Cash flows from operating activities:

Net (loss) earnings

2,066

(1,379)

$ (764)

Adjustments to reconcile to net cash used in operating activities:

Depreciation and amortization

118

245

294

Net gains on sales of businesses/assets

(407)

(42)

(80)

Loss on early extinguishment of debt

Non-cash restructuring costs, asset impairments and other charges

Reorganization items:

Non-cash reorganization gain

(1,964)

Payment of claims

(94)

Fresh start adjustments, net

(302)

Other non-cash reorganization items, net

119

717

(Benefit) provision for deferred income taxes

448

(20)

(Increase) decrease in receivables

105

319

102

Decrease (increase) in inventories

(27)

128

Decrease in liabilities excluding borrowings

(450)

(808)

(903)

Other items, net

(266)

578

167

Total adjustments

(2,631)

1,090

(261)

Net cash used in operating activities

(565)

(289)

(1,025)

Cash flows from investing activities:

Additions to properties

(18)

(42)

(101)

Proceeds from sales of businesses/assets

827

153

Use (funding) of restricted cash and investment accounts

(134)

(22)

Business acquisitions, net of cash acquired

(27)

Marketable securities – sales

Marketable securities – purchases

(17)

(91)

(84)

Net cash provided by investing activities

679

Proceeds from Emergence credit facilities

664

Proceeds from Senior and Junior DIP Credit Agreements

450

686

Proceeds from other borrowings

412

Proceeds from Rights Offerings

(375)

(142)

(160)

406

Contingent consideration received with sale of business

Reorganization items

(41)

Debt issuance costs

(6)

Proceeds from sale and leaseback transaction

Net cash (used in) provided by financing activities

(328)

508

246

Effect of exchange rate changes on cash

(23)

Net (decrease) increase in cash and cash equivalents

(237)

274

(763)

Cash and cash equivalents, beginning of period

898

1,135

861

1,624

Cash and cash equivalents, end of period

898

1,135

861

Cash paid for interest and income taxes was:

Interest, net of portion capitalized of $0 as of December 31, 2013 and August 31, 2013, and $1 as of December 31, 2012 and 2011

179

126

Income taxes (net of refunds)

^[1]

(13)

The following non-cash items are not reflected in the Consolidated Statement of Cash Flows:

Pension and other postretirement benefits liability adjustments

(1,604)

(60)

541

Liabilities assumed in acquisitions

Non-cash restructuring costs, asset impairments and other charges

(Benefit) provision for deferred income taxes

$ 46

$ 100

$ 30

$ 53

[1]	Includes payments related to discontinued operations.

Consolidated Statement of Cash Flows (Parentheticals) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Capitalized Interest	$ 0
Predecessor [Member]
Capitalized Interest		$ 0	$ 1	$ 1

Note 1 - Basis of Presentation and Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1: BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION

On January 19, 2012 (the “Petition Date”), Eastman Kodak Company (“EKC” or the “Company”) and its U.S. subsidiaries (collectively, the “Debtors”) filed voluntary petitions for relief (the “Bankruptcy Filing”) under chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). The cases (the “Chapter 11 Cases”) were jointly administered as Case No. 12-10202 (ALG) under the caption “In re Eastman Kodak Company.” The Debtors operated their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of chapter 11 of the Bankruptcy Code and the orders of the Bankruptcy Court until their emergence from bankruptcy. The Company’s foreign subsidiaries (collectively, the “Non-Filing Entities”) were not part of the Chapter 11 Cases, and continued to operate in the ordinary course of business.

Upon emergence from bankruptcy on September 3, 2013, Kodak adopted fresh-start accounting which resulted in Kodak’s becoming a new entity for financial reporting purposes. Kodak applied fresh start accounting as of September 1, 2013. As a result of the application of fresh start accounting and the effects of the implementation of the plan of reorganization, the financial statements on or after September 1, 2013 are not comparable with the financial statements prior to that date. Refer to Note 3, “Fresh Start Accounting” for additional information.

Subsequent to the Petition Date, all expenses, gains and losses directly associated with the reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statement of Operations. In addition, Liabilities subject to compromise during the chapter 11 proceedings were distinguished from liabilities of the Company’s foreign subsidiaries that were not part of the Chapter 11 Cases, fully-secured liabilities that were not expected to be compromised and from post-petition liabilities in the accompanying Consolidated Statement of Financial Position.

The accompanying consolidated financial statements have been prepared assuming that Kodak will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business. During the chapter 11 proceedings, Kodak’s ability to continue as a going concern was contingent upon its ability to comply with the financial and other covenants contained in its debtor-in-possession credit agreements, the Bankruptcy Court’s approval of the Debtors’ plan of reorganization and Kodak’s ability to successfully implement the plan of reorganization, among other factors. As a result of the execution of the plan of reorganization there is no longer substantial doubt about Kodak’s ability to continue as a going concern.

References to “Successor” or “Successor Company” relate to Kodak on and subsequent to September 1, 2013. References to “Predecessor” or “Predecessor Company” refer to Kodak prior to September 1, 2013.

Certain amounts for prior periods have been reclassified to conform to the current period classification due to the presentation of discontinued operations, assets held for sale, to reflect workers compensation obligations gross of recoveries, and for a change in the segment measure of profitability. Refer to Note 25, “Segment Information” and Note 26, “Discontinued Operations” for additional information.

ACCOUNTING PRINCIPLES

The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. The following is a description of the significant accounting policies of Kodak.

BASIS OF CONSOLIDATION

The consolidated financial statements include the accounts of EKC and all companies directly or indirectly controlled by EKC, either through majority ownership or otherwise (collectively “Kodak”). Kodak consolidates variable interest entities if Kodak has a controlling financial interest and is determined to be the primary beneficiary of the entity. Kodak accounts for investments in companies over which it has the ability to exercise significant influence, but does not hold a controlling interest, under the equity method of accounting, and records its proportionate share of income or losses in Other income (charges), net in the accompanying Consolidated Statements of Operations. Kodak accounts for investments in companies over which it does not have the ability to exercise significant influence under the cost method of accounting. These investments are carried at cost and are adjusted only for other-than-temporary declines in fair value. Kodak has eliminated all significant intercompany accounts and transactions, and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests.

Effective August 31, 2013, Kodak sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity (“VIE”). Kodak determined that it was the primary beneficiary of the VIE. Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $85 million and $3 million, respectively, as of December 31, 2013. RED’s equity in those net assets as of December 31, 2013 is $18 million. The results of operations and cash flows of RED are immaterial to Kodak. RED’s results of operations are reflected in net income attributable to noncontrolling interest in the accompanying Consolidated Statement of Operations.

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of commitments and contingencies at year end, and the reported amounts of revenues and expenses during the reporting periods presented. Actual results could differ from these estimates.

FOREIGN CURRENCY

For most subsidiaries and branches outside the U.S., the local currency is the functional currency. The financial statements of these subsidiaries and branches are translated into U.S. dollars as follows: assets and liabilities at year-end exchange rates; income, expenses and cash flows at average exchange rates; and shareholders’ equity at historical exchange rates. For those subsidiaries for which the local currency is the functional currency, the resulting translation adjustment is recorded as a component of Accumulated other comprehensive (loss) income in the accompanying Consolidated Statement of Financial Position. Translation adjustments related to investments that are permanent in nature are not tax-effected.

For certain other subsidiaries and branches outside the U.S., operations are conducted primarily in U.S. dollars, which is therefore the functional currency. Monetary assets and liabilities of these foreign subsidiaries and branches, which are recorded in local currency, are remeasured at year-end exchange rates, while the related revenue, expense, and gain and loss accounts, which are recorded in local currency, are remeasured at average exchange rates. Non-monetary assets and liabilities, and the related revenue, expense, and gain and loss accounts, are remeasured at historical rates. Adjustments that result from the remeasurement of the assets and liabilities of these subsidiaries are included in Net (loss) earnings in the accompanying Consolidated Statement of Operations.

The effects of foreign currency transactions, including related hedging activities, are included in Other income (charges), net, in the accompanying Consolidated Statement of Operations.

CONCENTRATION OF CREDIT RISK

Financial instruments that potentially subject Kodak to significant concentrations of credit risk consist principally of cash and cash equivalents, receivables, and derivative instruments. Kodak places its cash and cash equivalents with high-quality financial institutions and limits the amount of credit exposure to any one institution. With respect to receivables, such receivables arise from sales to numerous customers in a variety of industries, markets, and geographies around the world. Receivables arising from these sales are generally not collateralized. Kodak performs ongoing credit evaluations of its customers’ financial conditions, and maintains reserves for potential credit losses and such losses, in the aggregate, have not exceeded management’s expectations. Counterparties to the derivative instrument contracts are major financial institutions. Kodak has not experienced non-performance by any of its derivative instruments counterparties.

DERIVATIVE FINANCIAL INSTRUMENTS

All derivative instruments are recognized as either assets or liabilities and are measured at fair value. Kodak does not use derivatives for trading or other speculative purposes. See Note 14, “Financial Instruments.”

CASH EQUIVALENTS

All highly liquid investments with a remaining maturity of three months or less at date of purchase are considered to be cash equivalents.

INVENTORIES

Inventories are stated at the lower of cost or market with the exception of inventory that was on hand as of the application of fresh start accounting. The cost of all of Kodak’s inventories is determined by either the “first in, first out” (“FIFO”) or average cost method, which approximates current cost. Kodak provides inventory reserves for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors. In connection with fresh start accounting, Kodak adjusted the net book value of inventories to their estimated fair value as of September 1, 2013. Refer to Note 3, “Fresh Start Accounting.”

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost, net of accumulated depreciation with the exception of property, plant and equipment owned as of the application of fresh start accounting. Kodak capitalizes additions and improvements while maintenance and repairs are charged to expense as incurred. Upon sale or other disposition, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to net (loss) earnings. In connection with fresh start accounting, property, plant and equipment were adjusted to their estimated fair value and depreciable lives were revised as of September 1, 2013. Refer to Note 3, “Fresh Start Accounting.”

Kodak calculates depreciation expense using the straight-line method over the assets’ estimated useful lives, which are as follows:

	Successor			As of
	Company			September 1, 2013
Buildings and building improvements	5	-	40	1	-	38
Land improvements	20			1	-	20
Leasehold improvements	3	-	20	1	-	10
Equipment	3	-	15	1	-	20
Tooling	1	-	3	1	-	3
Furniture and fixtures	5	-	10	1	-	10

Kodak depreciates leasehold improvements over the shorter of the lease term or the asset’s estimated useful life.

GOODWILL

Goodwill reported in the Successor period represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets. Goodwill reported in the Predecessor period represents the excess of purchase price of an acquisition over the fair value of net assets acquired. Goodwill is not amortized, but is required to be assessed for impairment at least annually. Kodak has historically performed its annual goodwill impairment assessment as of September 30. Upon application of fresh start accounting, Kodak elected October 1 as the annual goodwill impairment assessment date and will perform additional impairment tests when events or changes in circumstances occur that would more likely than not reduce the fair value of the reporting unit below its carrying amount.

Kodak tests goodwill for impairment at a level of reporting referred to as a reporting unit. A reporting unit is defined as an operating segment or one level below an operating segment (referred to as a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. When two or more components of an operating segment have similar economic characteristics, the components are aggregated and deemed a single reporting unit. An operating segment is deemed to be a reporting unit if all of its components are similar, if none of its components is a reporting unit, or if the segment comprises only a single component.

Kodak estimates the fair value of its reporting units using the guideline public company method and discounted cash flow method. When testing goodwill for impairment, Kodak may assess qualitative factors for some or all of its reporting units to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If Kodak determines based on this qualitative test of impairment that it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or elects to bypass the qualitative assessment for some or all of its reporting units, then a two-step goodwill impairment test is performed to test for a potential impairment of goodwill (step 1) and if potential losses are identified, to measure the impairment loss (step 2). Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. Refer to Note 3, “Fresh Start Accounting” and Note 8, “Goodwill and Other Intangible Assets.”

REVENUE

Kodak’s revenue transactions include sales of products (such as components and consumables for use in Kodak and other manufacturers’ equipment and film based products); equipment; software; services; integrated solutions; and intellectual property licensing. Kodak recognizes revenue when realized or realizable and earned, which is when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the sales price is fixed or determinable; and (4) collectability is reasonably assured. If Kodak determines that collection of a fee is not reasonably assured, the fee is deferred and revenue is recognized at the time collection becomes reasonably assured, which is generally upon receipt of payment. At the time revenue is recognized, Kodak provides for the estimated costs of customer incentive programs, warranties and estimated returns and reduces revenue accordingly. For those incentives that require the estimation of sales volumes or redemption rates, such as for volume rebates, Kodak uses historical experience and internal and customer data to estimate the sales incentive at the time revenue is recognized. Kodak accrues the estimated cost of post-sale obligations, including basic product warranties, based on historical experience at the time Kodak recognizes revenue.

For product sales, the revenue recognition criteria are generally met when title and risk of loss have transferred from Kodak to the buyer, which may be upon shipment or upon delivery to the customer site, based on contract terms or legal requirements in certain jurisdictions.

For equipment sales, the recognition criteria are generally met when the equipment is delivered and installed at the customer site. Revenue is recognized for equipment upon delivery as opposed to upon installation when the equipment has stand-alone value to the customer, and the amount of revenue allocable to the equipment is not legally contingent upon the completion of the installation. In instances in which the agreement with the customer contains a customer acceptance clause, revenue is deferred until customer acceptance is obtained, provided the customer acceptance clause is considered to be substantive. For certain agreements, Kodak does not consider these customer acceptance clauses to be substantive because Kodak can and does replicate the customer acceptance test environment and performs the agreed upon product testing prior to shipment. In these instances, revenue is recognized upon installation of the equipment.

Revenue from the sale of software licenses is recognized when (1) Kodak enters into a legally binding arrangement with a customer for the license of software; (2) Kodak delivers the software; (3) customer payment is deemed fixed or determinable and free of contingencies or significant uncertainties; and (4) collection from the customer is probable. Software maintenance and support revenue is recognized ratably over the term of the related maintenance contract.

Revenue from services includes extended warranty, customer support and maintenance agreements, consulting, business process services, training and education. Service revenue is recognized over the contractual period or as services are performed. In service arrangements where final acceptance of a system or solution by the customer is required, revenue is deferred until all acceptance criteria have been met.

The timing and the amount of revenue recognized from the licensing of intellectual property depend upon a variety of factors, including the specific terms of each agreement and the nature of the deliverables and obligations. Revenue is only recognized after all of the following criteria are met: (1) Kodak enters into a legally binding arrangement with a licensee of Kodak’s intellectual property, (2) Kodak delivers the technology or intellectual property rights, (3) licensee payment is deemed fixed or determinable and free of contingencies or significant uncertainties, and (4) collection from the licensee is reasonably assured.

Kodak's transactions may involve the sale of equipment, software, and related services under multiple element arrangements. Kodak allocates revenue at the inception of an arrangement to the various elements based on available vendor specific objective evidence (“VSOE”), third-party evidence (“TPE”), or best estimated selling price (“BESP”) on the basis of the relative selling price. When applying the relative selling price method, the selling price for each deliverable is based on its VSOE if available, TPE if VSOE is not available, or BESP if neither VSOE nor TPE is available. Kodak establishes VSOE of selling price using the price charged for a deliverable when sold separately. TPE of selling price is established by evaluating largely similar and interchangeable competitor products or services in standalone sales to similarly situated customers. The BESP is established by considering internal factors such as margin objectives, pricing practices and controls, customer segment pricing strategies and the product life cycle. Consideration is also given to geographies, market conditions such as competitor pricing strategies and industry technology life cycles. Revenue allocated to an individual element is recognized when all revenue recognition criteria are met for that element. Kodak limits the amount of revenue recognition for delivered elements to the amount that is not contingent on the future delivery of products or services, future performance obligations or subject to customer-specified return or refund privileges.

Kodak evaluates each deliverable in an arrangement to determine whether they represent separate units of accounting. A deliverable constitutes a separate unit of accounting when it has stand-alone value to the customer, and if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially in Kodak’s control. If these criteria are not met, the arrangement is accounted for as one unit of accounting and the recognition of revenue occurs upon delivery/completion or ratably as a single unit of accounting over the contractual service period.

Most of Kodak’s equipment has both software and non-software components that function together to deliver the equipment’s essential functionality and therefore they are accounted for together as non-software deliverables. Non-essential software sold in connection with Kodak’s equipment sales is accounted for as separate deliverables or elements. In most cases, these software products sold as part of a multiple element arrangement include software maintenance agreements as well as unspecified upgrades or enhancements on a when-and-if-available basis. In multiple element arrangements where non-essential software deliverables are included, revenue is allocated to non-software and to software deliverables each as a group based on relative selling prices of each of the deliverables in the arrangement. The software deliverables are subject to software accounting whereby revenue is allocated based on relative VSOE or based on the residual method when VSOE exists for all undelivered software elements such as post-contract support. Revenue allocated to the software deliverables is deferred and amortized over the contract period if VSOE does not exist for post-contract support or at the completion of the contract for non-post-contract support undelivered elements such as specified up-grade rights. Revenue allocated to software licenses is recognized when all revenue recognition criteria have been met. Revenue generated from maintenance and unspecified upgrades or updates on a when-and-if-available basis is recognized over the contract period.

RESEARCH AND DEVELOPMENT COSTS

Research and development (“R&D”) costs, which include costs incurred in connection with new product development, fundamental and exploratory research, process improvement, product use technology and product accreditation, are expensed in the period in which they are incurred. The acquisition-date fair value of R&D assets acquired in a business combination is capitalized. In connection with fresh start accounting, Kodak capitalized the estimated fair value of certain in-process research and development projects. Refer to Note 3, “Fresh Start Accounting” and Note 8, “Goodwill and Other Intangible Assets.”

ADVERTISING

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the accompanying Consolidated Statement of Operations. Advertising expenses amounted to $6 million and $14 million for the four months ended December 31, 2013 and the eight months ended August 31, 2013 respectively and $66 million and $135 million for the years ended December 31, 2012 and 2011, respectively.

SHIPPING AND HANDLING COSTS

Amounts charged to customers and costs incurred by Kodak related to shipping and handling are included in net sales and cost of sales, respectively.

IMPAIRMENT OF LONG-LIVED ASSETS

Kodak reviews the carrying values of its long-lived assets, other than goodwill and intangible assets with indefinite useful lives, for impairment whenever events or changes in circumstances indicate that the carrying values may not be recoverable. In connection with fresh start accounting, the carrying values of long-lived assets were adjusted to estimated fair value as of September 1, 2013 and Kodak revised its estimates of the remaining useful lives of all long-lived assets. Refer to Note 3, “Fresh Start Accounting.”

Kodak assesses the recoverability of the carrying values of long-lived assets by first grouping its long-lived assets with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities (the asset group) and, secondly, by estimating the undiscounted future cash flows that are directly associated with and that are expected to arise from the use of and eventual disposition of such asset group. Kodak estimates the undiscounted cash flows over the remaining useful life of the primary asset within the asset group. If the carrying value of the asset group exceeds the estimated undiscounted cash flows, Kodak records an impairment charge to the extent the carrying value of the long-lived asset exceeds its fair value. Kodak determines fair value through quoted market prices in active markets or, if quoted market prices are unavailable, through the performance of internal analyses of discounted cash flows.

In connection with its assessment of recoverability of its long-lived assets and its ongoing strategic review of the business and its operations, Kodak continually reviews the remaining useful lives of its long-lived assets. If this review indicates that the remaining useful life of the long-lived asset has changed significantly, Kodak adjusts the depreciation on that asset to facilitate full cost recovery over its revised estimated remaining useful life.

In conjunction with fresh start accounting, Kodak recorded a $54 million indefinite-lived intangible asset related to the Kodak trade name. The carrying value of the Kodak trade name is evaluated for potential impairment annually or whenever events or changes in circumstances indicate that it is more likely than not that the asset is impaired. Kodak elected October 1 as the annual impairment assessment date. During the fourth quarter of 2013, Kodak recorded a pre-tax impairment charge of $8 million related to the Kodak trade name. Refer to Note 8, “Goodwill and Other Intangible Assets.”

INCOME TAXES

Kodak recognizes deferred tax liabilities and assets for the expected future tax consequences of operating losses, credit carry-forwards and temporary differences between the carrying amounts and tax basis of Kodak’s assets and liabilities. Kodak records a valuation allowance to reduce its net deferred tax assets to the amount that is more likely than not to be realized. For discussion of the amounts and components of the valuation allowances as of December 31, 2013 and 2012, see Note 17, “Income Taxes.”

The undistributed earnings of Kodak’s foreign subsidiaries are not considered permanently reinvested. Kodak has recognized a deferred tax liability (net of related foreign tax credits) on the foreign subsidiaries’ undistributed earnings.

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” ASU No. 2013-11provides that a liability related to an unrecognized tax benefit would be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In that case, the liability associated with the unrecognized tax benefit is presented in the financial statements as a reduction to the related deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. In situations in which a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date under the tax law of the jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit will be presented in the financial statements as a liability and will not be combined with deferred tax assets. The adoption of this guidance did not have an impact on Kodak’s Consolidated Financial Statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU No. 2013-02 requires presentation of reclassification adjustments from each component of Accumulated other comprehensive income either in a single note or parenthetically on the face of the financial statements, for those amounts required to be reclassified into net income in their entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety in the same reporting period, cross-reference to other disclosures is required. The changes to the Accounting Standards Codification (“ASC”) as a result of this update were effective prospectively for interim and annual periods beginning after December 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance required changes in presentation only and did not have an impact on Kodak’s Consolidated Financial Statements.

In July 2012, the FASB issued ASU No. 2012-02, “Intangibles-Goodwill and Other (ASC Topic 350) – Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 amends the impairment test for indefinite-lived intangible assets by allowing companies to first assess the qualitative factors to determine if it is more likely than not that an indefinite-lived intangible asset might be impaired as a basis for determining whether it is necessary to perform the quantitative impairment test. The changes to the ASC as a result of this update were effective prospectively for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance did not impact Kodak’s Consolidated Financial Statements.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU No. 2013-05 specifies that a cumulative translation adjustment (“CTA”) should be released into earnings when an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a consolidated foreign entity and the sale or transfer results in the complete or substantially complete liquidation of the foreign entity. For sales of an equity method investment that is a foreign entity, a pro-rata portion of CTA attributable to the investment would be recognized in earnings upon sale of the investment. When an entity sells either a part or all of its investment in a consolidated foreign entity, CTA would be recognized in earnings only if the sale results in the parent no longer having a controlling financial interest in the foreign entity. The changes in the ASC are effective prospectively for annual and interim periods beginning after December 15, 2013 (January 1, 2014 for Kodak). Kodak does not expect the adoption of the guidance will have a material impact on its Consolidated Financial Statements.

In February 2013, the FASB issued ASU No. 2013-04, “Liabilities (Topic 405)—Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date.” ASU No 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the following: the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The amendments in this update are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013 (January 1, 2014 for Kodak). Kodak does not expect the adoption of the guidance will have a material impact on its Consolidated Financial Statements.

Note 2 - Emergence from Voluntary Reorganization Under Chapter 11 Proceedings

12 Months Ended

Dec. 31, 2013

Fresh Start Accounting [Member]

Note 2 - Emergence from Voluntary Reorganization Under Chapter 11 Proceedings [Line Items]

Reorganization under Chapter 11 of US Bankruptcy Code Disclosure [Text Block]

NOTE 3: FRESH START ACCOUNTING

In connection with the Company’s emergence from chapter 11, Kodak applied the provisions of fresh start accounting to its financial statements as (i) the holders of existing voting shares of the Predecessor Company received less than 50% of the voting shares of the emerging entity and (ii) the reorganization value of Kodak’s assets immediately prior to confirmation was less than the post-petition liabilities and allowed claims. Kodak applied fresh start accounting as of September 1, 2013.

Upon the application of fresh start accounting, Kodak allocated the reorganization value to its individual assets based on their estimated fair values. Reorganization value represents the fair value of the Successor Company’s assets before considering liabilities. The excess reorganization value over the fair value of identified tangible and intangible assets is reported as goodwill.

Reorganization Value

In support of the Plan, the enterprise value of the Successor Company was estimated to be in the range of $875 million to $1.4 billion. As part of determining the reorganization value, Kodak estimated the enterprise value of the Successor Company to be $1 billion utilizing the guideline public company method and discounted cash flow method.

To estimate fair value utilizing the guideline public company method, Kodak applied valuation multiples, derived from the operating data of publicly-traded benchmark companies, to the same operating data of Kodak. The comparable public company analysis identified a group of comparable companies giving consideration to lines of business and markets served, size and geography. The valuation multiples were derived based on projected financial measures of revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) and applied to projected operating data of Kodak. The range of multiples for the comparable companies was between .2x-.9x of revenue and 2.5x-8.0x of EBITDA.

To estimate fair value utilizing the discounted cash flow method, Kodak established an estimate of future cash flows for the period ranging from September 1, 2013 to December 31, 2022 and discounted the estimated future cash flows to present value. The expected cash flows for the period September 1, 2013 to December 31, 2017 were based on the financial projections and assumptions utilized in the disclosure statement. The expected cash flows for the period January 1, 2018 to December 31, 2022 were derived from earnings forecasts and assumptions regarding growth and margin projections, as applicable. A terminal value was included, calculated using the constant growth method, based on the cash flows of the final year of the forecast period.

The discount rate of 29% was estimated based on an after-tax weighted average cost of capital (“WACC”) reflecting the rate of return that would be expected by a market participant. The WACC also takes into consideration a company specific risk premium reflecting the risk associated with the overall uncertainty of the financial projections used to estimate future cash flows.

As the valuation approaches produced comparable ranges of enterprise value, Kodak selected equal weighting of the guideline public company method and discounted cash flow method to estimate the enterprise value.

The following table reconciles the enterprise value to the estimated fair value of Successor common stock as of the Effective Date:

(in millions, except share and per share value)
Enterprise value	$	1,000
Plus: Cash and cash equivalents		898
Less: Other non-operating liabilities		18
Less: Fair value of debt and capitalized lease obligations		734
Less: Fair value of pension and other postretirement obligations		533
Less: Fair value of warrants		24
Fair value of Successor common stock	$	589

Shares outstanding at September 3, 2013		41,753,211
Per share value	$	14.11

The fair value of debt and capitalized lease obligations represents $44 million of short term borrowings, $14 million of capitalized lease obligations and $676 million of long-term debt. The fair value of long-term debt was determined based on a market approach utilizing market yields and was estimated to be approximately 97% of par value. The fair value of capitalized lease obligations was determined based on market rents while the fair value of short term debt approximated its carrying value.

The fair value of pension and other post retirement obligations was determined based on a discounted cash flow method of expected cash contributions/benefit payments for the period of September 1, 2013 to December 31, 2099. The expected cash contributions were discounted to present value using a discount rate of 3.5%.

The fair value of the warrants was estimated using a Black-Scholes pricing model with the following assumptions: implied stock price of $14.11; strike price of $14.93 for 125% warrants and $16.12 for 135% warrants; expected volatility of 47% for 125% warrants and 48% for 135% warrants; expected dividend rate of 0.0%; risk free interest rate of 1.67%; expiration date of five years.

The following table reconciles the enterprise value to the estimated reorganization value as of the Effective Date:

(in millions)
Enterprise value	$	1,000
Plus: Cash and cash equivalents		898
Plus: Fair value of noncontrolling interests		10
Plus: Fair value of non-debt liabilities		2,088
Less: Fair value of pension and other postretirement obligations		533
Reorganization value of Successor assets	$	3,463

The fair value of non-debt liabilities represents total liabilities of the Successor Company on the Effective Date less Short term borrowings and current portion of long-term debt, Long-term debt, net of current portion, $14 million in capital lease obligations and $18 million in other non-operating liabilities.

Consolidated Statement of Financial Position

The adjustments set forth in the following consolidated Statement of Financial Position reflect the effect of the consummation of the transactions contemplated by the Plan (reflected in the column “Reorganization Adjustments”) as well as fair value adjustments as a result of the adoption of fresh start accounting (reflected in the column “Fresh Start Adjustments”). The explanatory notes highlight methods used to determine fair values or other amounts of the assets and liabilities as well as significant assumptions or inputs.

(in millions)
	Predecessor Company (a)			Reorganization Adjustments					Fresh Start Adjustments					Successor Company
ASSETS
Current Assets
Cash and cash equivalents	$	1,070		$	(172	)	(1	)	$	-				$	898
Restricted cash		24			98		(2	)		-					122
Receivables, net		492			-					-					492
Inventories, net		435			-					67		(21	)		502
Assets held for sale		109			-					8		(22	)		117
Other current assets		77			8		(3	)		(42	)	(23	)		42
					(1	)	(4	)
Total current assets		2,207			(67	)				33					2,173
Property, plant & equipment, net		507			-					220		(24	)		727
Goodwill		56			-					32		(25	)		88
Intangible assets, net		43			-					192		(26	)		235
Deferred income taxes		22			(21	)	(3	)		55		(23	)		56
Other long-term assets		202			15		(5	)		(26	)	(27	)		184
					8		(6	)		(8	)	(28	)
					(8	)	(7	)		1		(29	)
TOTAL ASSETS	$	3,037		$	(73	)			$	499				$	3,463
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	317		$	6		(8	)	$	-				$	339
					3		(9	)
					13		(10	)
Short-term borrowings and current portion of long-term debt		681			(641	)	(11	)		-					44
					4		(12	)
Other current liabilities		600			(17	)	(13	)		(8	)	(30	)		586
					(13	)	(3	)		(14	)	(29	)
					38		(14	)
Liabilities held for sale		45			-					(3	)	(22	)		42
Total current liabilities		1,643			(607	)				(25	)				1,011
Long-term debt, net of current portion		370			(370	)	(15	)		11		(31	)		676
					665		(16	)
Pension and other postretirement liabilities		411			156		(17	)		178		(29	)		745
Other long-term liabilities		318			61		(17	)		82		(23	)		408
										(53	)	(32	)
Liabilities subject to compromise		2,475			(2,475	)	(17	)		-					-
Total liabilities		5,217			(2,570	)				193					2,840

Equity (Deficit)
Common stock (Successor)		-			-		(18	)		-					-
Additional paid in capital (Successor)		-			540		(18	)		73		(33	)		613
Common stock (Predecessor)		978			(978	)	(19	)		-					-
Additional paid in capital (Predecessor)		1,105			(1,105	)	(19	)		-					-
Retained earnings (deficit)		2,446			(1,671	)	(20	)		(775	)	(34	)		-
Accumulated other comprehensive loss		(1,008	)		-					1,008		(34	)		-
		3,521			(3,214	)				306					613
Less: Treasury stock (Predecessor)		(5,711	)		5,711		(19	)		-					-
Total Eastman Kodak Company shareholders' (deficit) equity		(2,190	)		2,497					306					613
Noncontrolling interests		10			-					-					10
Total equity (deficit)		(2,180	)		2,497					306					623
TOTAL LIABILITIES AND EQUITY (DEFICIT)	$	3,037		$	(73	)			$	499				$	3,463

(a)

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, “Discontinued Operations” for additional information.

Reorganization adjustments

1.	Reflects the net cash payments recorded as of the Effective Date from implementation of the Plan:

(in millions)
Sources:
Net proceeds from Emergence Credit Facilities	$	664
Proceeds from Rights Offerings		406
Total sources			$	1,070
Uses:
Repayment of Junior DIP Term Loans	$	644
Repayment of Second Lien Notes		375
Claims paid at emergence		94
Funding of escrow accounts		113
Other fees and expenses		16
Total uses				1,242
Net uses			$	(172	)

Other fees and expenses represent $7 million payment for accrued and unpaid interest related to the repayment of debt and $9 million payment for emergence and success fees, which is included in Reorganization items, net in the Consolidated Statement of Operations.

Reflects the funding of $80 million to the professional fee escrow account for professional fees accrued at emergence and $18 million related to the EBP Settlement Agreement. Refer to Note 2, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings” for additional information regarding the EBP Settlement Agreement.

3.	Reflects the expiration of tax attributes, which was fully offset by a corresponding decrease in Kodak’s U.S. valuation allowance, as a result of the Debtors’ emergence from chapter 11 bankruptcy proceedings. Refer to Note 17, “Income Taxes” for additional information.

4.	Represents the write-off of unamortized debt issuance costs of $1 million related to the Junior DIP Credit Agreement upon repayment in full of all outstanding term loans on the Effective Date. This amount has been included in Reorganization items, net in the Consolidated Statement of Operations.

5.	Represents the funding of $15 million in cash collateralization for letters of credit under the ABL Credit Facility.

6.	Represents $8 million of debt issuance costs incurred related to the Emergence Credit Facilities.

Represents the write-off of $5 million of deferred debt issuance costs upon repayment in full of all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 and the write-off of $3 million of deferred equity issuance costs. These amounts have been included in Reorganization items, net in the Consolidated Statement of Operations.

8.	Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.

9.	Represents $3 million of accrued expenses related to the Emergence Credit Facilities that have been deferred and recorded as part of Other Current assets.

10.	Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.

11.

On the Effective Date, the Company repaid in full all term loans outstanding under the Junior DIP Credit Agreement for an aggregate remaining principal amount of approximately $644 million offset by $3 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.

12.	Represents $4 million of principal amount recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.

13.	On the Effective Date, the Company paid $7 million of accrued and unpaid interest related to the repayment of debt and $10 million in administrative claims that was included within Other current liabilities.

14.	Represents $29 million in claims expected to be settled in cash and $9 million of liabilities that have been retained by Kodak in accordance with the Plan that have been reclassified from Liabilities subject to compromise.

15.

On the Effective Date, the Company repaid in full all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 for an aggregate principal amount of approximately $375 million offset by $5 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.

16.	Upon issuance of the Term Loans under the Emergence Credit Facility, the Company received net proceeds of approximately $669 million, of which $4 million of the principal amount of the loans are recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.

17.	Liabilities subject to compromise were settled as follows in accordance with the Plan:

(in millions)
Liabilities subject to compromise of the Predecessor Company (LSTC)			$	2,475
Cash payments at emergence from LSTC				(84	)
Claims expected to be satisfied in cash				(35	)
Liabilities reinstated at emergence:
Pension and other postretirement liabilities	(156	)
Environmental obligations	(61	)
Other current liabilities	(9	)
Total liabilities reinstated at emergence				(226	)
Fair value of equity issued to unsecured creditors				(85	)
Fair value of warrants issued to unsecured creditors				(24	)
Gain on settlement of liabilities subject to compromise			$	2,021

Refer to explanation #18 for the determination of fair value for equity issued to unsecured creditors.

18.

Reflects the issuance of 34 million shares of common stock at a per share price of $11.94 in connection with the Rights Offering, 6 million shares of common stock issued to the holders of general unsecured and retiree committee unsecured claims valued at $14.11 per share, 1.7 million shares of common stock valued at $14.11 per share issued to the Backstop Parties in connection with the Backstop Commitment Agreement, 0.1 million shares of common stock issued under Kodak’s 2013 Omnibus Incentive Plan on the Effective Date, and issuance of warrants valued at $24 million.

19.	Reflects the cancellation of Predecessor Company equity to retained earnings.

20.	Reflects the cumulative impact of the reorganization adjustments discussed above:

(in millions)
Gain on settlement of liabilities subject to compromise	$	2,021
Fair value of shares issued to Backstop Parties and employees		(25	)
Write-off of unamortized debt discounts and debt issuance costs		(14	)
Success fees accrued at emergence		(13	)
Emergence and success fees paid at emergence		(9	)
Write-off of deferred equity issuance costs		(3	)
Net gain on reoganization adjustments		1,957
Cancellation of Predecessor Company equity		(3,628	)
Net impact to Retained earnings (deficit)	$	(1,671	)

The net gain on reorganization adjustments has been included in Reorganization items, net in the Consolidated Statement of Operations.

Fresh Start adjustments

21.	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows:

•

Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort.

•

Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort.

•

Fair value of raw materials was determined based on current replacement costs.

The following table summarizes the components of inventory as of August 31, 2013, and the fair value at September 1, 2013:

	Successor		Predecessor
(in millions)	As of September 1, 2013		As of August 31, 2013

Finished goods	$	280	$	235
Work in process		120		99
Raw materials		102		101
Total	$	502	$	435

22.	Represents fair value adjustment to the assets and liabilities of the Company’s Personalized Imaging and Document Imaging businesses in delayed close countries.

23.	Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.

24.	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows:

•

The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price.

•

The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.

The following table summarizes the components of property, plant and equipment, net as of August 31, 2013, and the fair value at September 1, 2013:

	Successor		Predecessor
(in millions)	As of September 1, 2013		As of August 31, 2013
Land	$	114	$	35
Buildings and building improvements		180		189
Machinery and equipment		402		252
Construction in progress		31		31
Total	$	727	$	507

For property, plant and equipment owned at September 1, 2013, the depreciable lives were revised to reflect the remaining estimated useful lives. Refer to Note 1, “Basis of Presentation and Significant Accounting Policies” for additional information.

25. This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:

	Successor
(in millions)	As of September 1, 2013
Reorganization value of Successor assets		3,463
Less: Fair value of Successor assets (excluding goodwill)		3,375
Reorganization value of Successor assets in excess of fair value - Successor goodwill	$	88

Refer to Note 8, “Goodwill and Other Intangible Assets” for Successor goodwill by reportable segment.

26.	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows:

Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions:

Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%;

ii.

Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis;

iii.

Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and

iv.

Kodak anticipates using its trade name for an indefinite period.

Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions:

Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025;

ii.

Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies;

iii.

Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and

iv.

Economic lives ranging from 4 to 12 years.

Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions:

Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024;

ii.

Attrition rates ranging from 2.5% to 20%;

iii.

Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and

iv.

Economic lives ranging from 3 to 10 years.

In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions:

Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019;

ii.

Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and

iii.

Economic life of 6 years.

In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.

27.	Represents the write-off of deferred costs under various licensing transactions now being reflected in intangible assets.

28.	Represents the write-off of unamortized debt issuance costs related to the Emergence Credit Facilities.

29.	Represents the revaluation of pension and other postretirement obligations. Refer to Note 19, “Retirement plans “and Note 20, ”Other postretirement benefits” for additional information.

30.	Represents the revaluation of deferred revenues to the fair value of Kodak’s related future performance obligations.

31.	Represents the write-off of unamortized debt discounts related to the Emergence Credit Facilities based on the fair value of debt.

32.

Represents $38 million decrease in capitalized lease obligations determined based on market rents, $19 million decrease related to the remeasurement of employee benefit obligations offset by net $4 million increase in fair value adjustment related to asset retirement obligations and other miscellaneous liabilities.

33.	Reflects the increase in fair value of the 34 million shares of common stock issued in connection with the Rights Offering from $11.94 to $14.11 per share.

34.	Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company’s accumulated other comprehensive loss.

(in millions)

Establishment of Successor goodwill	$	88
Elimination of Predecessor goodwill		(56	)
Establishment of Successor intangibles		235
Elimination of Predecessor intangibles		(43	)
Inventory fair value adjustment		67
Property, plant & equipment fair value adjustment		220
Pension and other postretirement obligations fair value adjustment		(178	)
Rights offering fair value adjustment		(73	)
Long-term debt fair value adjustment		(11	)
Other assets and liabilities fair value adjustments		53
Net gain on fresh start adjustments		302
Tax impact on fresh start adjustments		(69	)
Elimination of Predecessor accumulated other comprehensive loss		(1,008	)
Net impact on Retained earnings (deficit)	$	(775	)

The net gain on fresh start adjustments has been included in Reorganization items, net in the Consolidated Statement of Operations.

Reorganization under Chapter 11 of US Bankruptcy Code Disclosure [Text Block]

NOTE 2: EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11 PROCEEDINGS

PLAN OF REORGANIZATION

On August 23, 2013, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the revised First Amended Joint Chapter 11 Plan of Reorganization of Eastman Kodak Company and its Debtor Affiliates (the “Plan”). On September 3, 2013 (the “Effective Date”), the Plan became effective and the Debtors emerged from the Chapter 11 Cases.

On or following the Effective Date and pursuant to the terms of the Plan, the following occurred:

•

The Debtors’ obligations under the second lien notes indentures, unsecured notes indentures, stock certificates, equity interests, and / or any other instrument or document directly or indirectly evidencing or creating any indebtedness or obligation of, or ownership interest in, the Debtors or giving rise to any claim or equity interest were cancelled, except as provided under the Plan;

•	The Company’s certificate of incorporation was amended and restated to authorize the issuance of 560 million shares of stock, consisting of 60 million shares of preferred stock, no par value, and 500 million shares of common stock, par value $0.01 per share;

•	The Company entered into a senior secured first lien term loan agreement and senior secured second lien term loan agreement for an aggregate principal amount of $695 million and a $200 million senior secured asset-based revolving credit facility;

•

The Company issued 34 million shares of common stock to unsecured creditors and the Backstop Parties (as defined below) at a per share price of $11.94, for an aggregate purchase price of approximately $406 million. In addition, the Company issued 1.7 million shares of common stock to the Backstop Parties in payment of fees pursuant to the Backstop Commitment Agreement (as defined below);

•

The Company issued 6 million shares of common stock and net-share settled warrants to purchase: (i) approximately 2.1 million shares of new common stock at an exercise price of $14.93 and (ii) approximately 2.1 million shares of new common stock at an exercise price of $16.12, to the holders of general unsecured and retiree committee unsecured claims;

•	The Debtors established a liquidating trust (the “Kodak GUC Trust”) for the benefit of holders of general unsecured and retiree committee unsecured claims, into which certain avoidance actions of the Debtors were transferred;

•	The Debtors paid approximately $94 million in administrative, priority or secured claims; and

•	The Debtors resolved claims held by the Kodak Pension Plan of the United Kingdom (the “U.K. Pension Plan”) pursuant to the terms of the Global Settlement (as defined below).

Backstop Commitment Agreement and Rights Offering

On June 26, 2013, the Bankruptcy Court approved the Company’s entry into a backstop commitment agreement (the “Backstop Commitment Agreement”) with GSO Capital Partners LP, on behalf of various managed funds, BlueMountain Capital Management, LLC, on behalf of various managed funds, George Karfunkel, United Equities Commodities Company, Momar Corporation and Contrarian Capital Management, LLC, on behalf of Contrarian Funds, LLC (collectively, the “Backstop Parties”), associated with rights offerings to offer eligible creditors, including the Backstop Parties, up to 34 million shares of common stock for the per share purchase price of $11.94, or an aggregate purchase price of approximately $406 million.

A portion of the shares issued in the rights offerings are restricted securities for purposes of Rule 144 under the Securities Act of 1933 and may not be offered, sold or otherwise transferred absent registration under the Securities Act of 1933 or an applicable exemption from registration requirements. The shares issued to participants in the rights offerings were issued in reliance upon the exemption from registration under the Securities Act of 1933 provided by Regulation D thereunder and/or Section 4(a)(2) thereof; or under Section 1145 of the Bankruptcy Code as securities of a debtor issued principally in exchange for claims against a debtor and partly in exchange for cash pursuant to a plan of reorganization.

Registration Rights Agreement

On the Effective Date, the Company and the Backstop Parties executed a registration rights agreement (the “Registration Rights Agreement”). The Registration Rights Agreement, among other rights, provides the Backstop Parties with certain registration rights with respect to the common stock.

Following the earlier of the filing of Kodak’s annual report on Form 10-K as of and for the year ending December 31, 2013 or June 30, 2014, stockholders holding registrable securities representing 25% of the outstanding common stock as of the Effective Date may require the Company to facilitate a registered offering of registrable securities; provided that if such registration has not been consummated prior to the second anniversary of the Effective Date, stockholders holding registrable securities representing 10% of the outstanding common stock as of the Effective Date may require the Company to facilitate such an offering (such offering, the “Initial Registration”). The registrable securities requested to be sold in the Initial Registration must have an aggregate market value of at least $75 million.

Following the Initial Registration, stockholders holding 10% or more of the outstanding registrable securities may demand that the Company file a shelf registration statement and effectuate one or more takedowns off of such shelf, or, if a shelf is not available, effectuate one or more stand-alone registered offerings, provided that such non-shelf registered offerings or shelf takedowns may not be requested more than four times and, in each case, shall include shares having an aggregate market value of at least $75 million. Beginning on the second anniversary of the Effective Date, upon request of a stockholder, the Company shall amend its existing shelf registration statement to register additional registrable securities as set forth in the Registration Rights Agreement. Stockholders also have the right to include their registrable securities in the Initial Registration or any other non-shelf registered offering or shelf takedown of the common stock by the Company for its own account or for the account of any holders of common stock.

KPP Global Settlement

The Company had previously issued (pre-petition) a guarantee to Kodak Limited (the “Subsidiary”) and KPP Trustees Limited (“KPP” or the “Trustee”), as trustee for the U.K. Pension Plan. Under that arrangement, EKC guaranteed to the Subsidiary and the Trustee the ability of the Subsidiary, only to the extent it became necessary to do so, to (1) make contributions to the U.K. Pension Plan to ensure sufficient assets existed to make plan benefit payments, as they became due, if the Subsidiary otherwise would not have sufficient assets and (2) make contributions to the U.K. Pension Plan such that it would achieve fully funded status by the funding valuation for the period ending December 31, 2022.

The Subsidiary agreed to make certain contributions to the U.K. Pension Plan as determined by a funding plan agreed to by the Trustee. The Subsidiary did not pay the annual contributions due by the funding plan for 2012 or 2013. The Trustee asserted an unsecured claim against the Company of approximately $2.8 billion under the guarantee. The Subsidiary also asserted an unsecured claim under the guarantee for an unliquidated amount. The Trustee also asserted an unliquidated claim against all Debtors, as financial support direction and contribution notice claims.

On April 26, 2013, Eastman Kodak Company, the Trustee, Kodak Limited and certain other Kodak entities entered into a global settlement agreement (the “Global Settlement”) that resolved all liabilities of Kodak with respect to the U.K. Pension Plan. The Global Settlement also provided for the acquisition by KPP and/or its subsidiaries of certain assets, and the assumption by KPP and/or its subsidiaries of certain liabilities of Kodak’s Personalized Imaging and Document Imaging businesses (together the “Business”) under a Stock and Asset Purchase Agreement dated April 26, 2013 (the “SAPA”). The underfunded position of the U.K. Pension Plan of approximately $1.5 billion was included in Liabilities held for sale presented in the Consolidated Statement of Financial Position as of December 31, 2012.

On August 30, 2013, the Company entered into an agreement (the “Amended SAPA”) amending and restating the SAPA. The Amended SAPA provides for, among other things, a series of deferred closings that will take place in certain foreign jurisdictions following the initial closing under the Amended SAPA. The deferred closings will implement the legal transfer of the Business to KPP subsidiaries in the deferred closing foreign jurisdictions in accordance with local law. Pursuant to the Amended SAPA, Kodak will operate the Business relating to the deferred closing jurisdictions, subject to certain covenants, until the applicable deferred closing occurs, and will deliver to (or receive from) a KPP subsidiary at each deferred closing a payment reflecting the actual economic benefit (or detriment) to the Business in the applicable deferred closing jurisdiction(s) from September 1, 2013 through the time of the applicable deferred closing. Up to the time of the deferred closing, the results of the operations of the Business will be reported as Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations and the assets and liabilities of the Business will be categorized as Assets held for sale or Liabilities held for sale in the Consolidated Statement of Financial Position, as appropriate.

On the Effective Date, the following occurred pursuant to the Amended SAPA and Global Settlement:

•

The acquisition by KPP Holdco Limited (“KPP Holdco”), a wholly owned subsidiary of KPP, and certain direct and indirect subsidiaries of KPP Holdco (together with KPP Holdco, the “KPP Purchasing Parties”), of certain assets of the Business, and the assumption by the KPP Purchasing Parties of certain liabilities of the Business, for a total purchase price, exclusive of the assumption of liabilities, of $650 million, of which a gross $525 million was paid in cash (net cash consideration of $325 million) and the balance of which was settled by a $125 million note issued by the KPP (the “KPP Note”).

•	The KPP Note was cancelled after being assigned by the Company to the Subsidiary and subsequently assigned by the Subsidiary to KPP as settlement, by way of setoff, of an equal amount of outstanding pension liabilities of the Subsidiary to KPP.

•	The cash consideration was comprised of $325 million sourced from assets of the U.K. Pension Plan and $200 million sourced from a payment by the Subsidiary to KPP as payment for outstanding pension liabilities of the Subsidiary to KPP.

•	Up to $35 million in aggregate of the purchase price is subject to repayment to KPP if the Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018.

SECTION 363 ASSET SALES

On February 1, 2013, Kodak entered into a series of agreements related to the monetization of certain of its intellectual property assets, including the sale of its digital imaging patents. Under these agreements, Kodak received approximately $530 million, a portion of which was paid by twelve licensees that received a license to the digital imaging patent portfolio and other patents owned by Kodak. Another portion was paid by Intellectual Ventures Fund 83 LLC (“Intellectual Ventures”) and Apple, Inc., each of which acquired a portion of the digital imaging patent portfolio, subject to the licenses granted to the twelve new licensees, and previously existing licenses. In addition, Kodak retained a license to the digital imaging patents for its own use. In connection with this transaction, the Company entered into a separate agreement with FUJIFILM Corporation (“Fuji”) whereby, among other things, Fuji granted Kodak the right to sub-license certain Fuji patents to businesses Kodak ultimately sold as part of the Plan. The Debtors also agreed to allow Fuji a general unsecured claim against the Debtors in the amount of $70 million that was discharged pursuant to the terms of the Plan.

EASTMAN BUSINESS PARK SETTLEMENT AGREEMENT

On June 17, 2013 the Company, the New York State Department of Environmental Conservation and the New York State Urban Development Corporation, d/b/a Empire State Development entered into a settlement agreement, subsequently amended on August 6, 2013 (the “Amended EBP Settlement Agreement”), which resolves certain of the Company’s historical environmental liabilities at Eastman Business Park (“EBP”) through the establishment of a $49 million environmental remediation trust (the “EBP Trust”). Upon implementation of the Amended EBP Settlement Agreement , (i) the EBP Trust will be responsible for investigation and remediation at EBP arising from the Company’s historical environmental liabilities in existence prior to the effective date of the EBP Settlement, (ii) the Company will fund the EBP Trust with a $49 million payment and transfer of certain equipment and fixtures used for remediation at EBP, and (iii) in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million.

Approximately $31 million was already held in a separate trust to support the environmental liabilities related to EBP and is recorded within Restricted cash in Kodak’s Consolidated Statement of Financial Position. An escrow account of $18 million was established on the Effective Date for the balance of the EBP Trust obligation and is reported within Other current assets in Kodak’s Consolidated Statement of Financial Position. The Amended EBP Settlement Agreement is not yet effective and is subject to the satisfaction or waiver of certain conditions including Bankruptcy Court approval of a covenant not to sue from the U.S. Environmental Protection Agency with respect to liabilities that are addressed in the Amended EBP Settlement Agreement. The deadline for implementation of the Amended EBP Settlement Agreement is May 15, 2014.

OTHER POSTEMPLOYMENT BENEFITS

On November 7, 2012, the Bankruptcy Court entered an order approving a settlement agreement between the Debtors and the Official Committee of Retired Employees appointed by the U.S. Trustee under the chapter 11 proceedings (the “Retiree Committee”). Under the settlement agreement, the Debtors no longer provide retiree medical, dental, life insurance and survivor income benefits to current and future retirees after December 31, 2012 (other than COBRA continuation coverage of medical and/or dental benefits or conversion coverage as required by applicable benefit plans or applicable law), and the Retiree Committee established a trust from which some limited benefits for some retirees may be provided after December 31, 2012. The trust or related account was funded by the following contributions from the Debtors: $7.5 million in cash paid by the Company in the fourth quarter of 2012, an administrative claim against the Debtors in the amount of $15 million that was paid on the Effective Date, and a general unsecured claim against the Debtors in the amount of $635 million that was discharged upon emergence from chapter 11 pursuant to the terms of the Plan.

RETIREES’ SETTLEMENT

The Debtors’ estimated allowed claims for pre-petition obligations for the Kodak Excess Retirement Income Plan (the “KERIP”), the Kodak Unfunded Retirement Income Plan (the “KURIP”), the Kodak Company Global Pension Plan for International Employees, and individual letter agreements with certain current and former employees that provided for supplemental non-qualified pension benefits were reported as Liabilities subject to compromise in the accompanying Consolidated Statement of Financial Position.

On April 30, 2013, Eastman Kodak Retirees Association Ltd. and certain holders of KERIP and KURIP claims (together with the Debtors, the “Settlement Parties”) filed a motion (the “Motion”) requesting that the Bankruptcy Court appoint a committee pursuant to section 1102(a)(2) of the Bankruptcy Code, to represent the interests of the holders of the KERIP and KURIP claims, and asserted that they and certain other holders of the KERIP and KURIP claims disagreed with the underlying discount rates and mortality tables used by the Debtors to calculate the KERIP and KURIP estimated allowed claim amounts. Subsequent to the filing of the Motion, the Settlement Parties entered into a stipulation (the “Stipulation”) approved by an order of the Bankruptcy Court, which became effective on July 18, 2013, for a total allowed claim of approximately $244 million. During August 2013 a provision for expected allowed claims of approximately $27 million was reflected in Reorganization Items, net in the accompanying Consolidated Statement of Operations to increase the recorded liability to what was ultimately agreed to in the Stipulation.

On the Effective Date, the claim was discharged upon emergence pursuant to the terms of the Plan.

Note 4 - Reorganization Items, Net	12 Months Ended
Note 4 - Reorganization Items, Net	Dec. 31, 2013
Reorganization Items, Description [Abstract]
Reorganization Items, Description of Legal and Advisory Professional Fees	<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">NOTE 4: <font style="FONT-STYLE: italic; DISPLAY: inline"> </font>REORGANIZATION ITEMS, NET</font> </div><br/><div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">A summary of reorganization items, net is presented in the following table:</font> </div><br/><table cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"> <tr> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Successor</font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td colspan="6" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Predecessor</font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> </tr> <tr> <td align="left" valign="bottom" style="PADDING-BOTTOM: 2px"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(in millions)</font> </div> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Four Months Ended December 31, 2013</font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Eight Months Ended August 31, 2013</font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Year Ended December 31, 2012</font> </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> </tr> <tr> <td valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td colspan="2" valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" colspan="2" valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td colspan="2" valign="bottom"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Professional fees</font> </div> </td> <td align="left" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">19</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">114</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">178</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">DIP credit agreement financing costs</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">47</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Provision for expected allowed claims</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">133</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">856</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Gain on settlement of other postemployment liabilities</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(238</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> </tr> <tr style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Net gain on reorganization adjustments</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(1,957</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Net gain on fresh start adjustments</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(302</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="64%"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Other items, net</font> </div> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(3</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(14</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">-</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr> <td align="left" valign="bottom" width="64%" style="PADDING-BOTTOM: 4px"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Reorganization items, net</font> </div> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">16</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">(2,026</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">)</font> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">843</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="64%" style="PADDING-BOTTOM: 4px"> <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Cash payments for reorganization items</font> </div> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">85</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">210</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">167</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> <tr> <td valign="bottom" width="64%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> </tr> </table><br/><div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Subsequent to the Effective Date, costs directly attributable to the implementation of the Plan are reported as Reorganization items, net. The cash payments for reorganization items for the eight months ended August 31, 2013 includes $84 million of claims paid related to liabilities subject to compromise paid on the Effective Date. Refer to Note 3, “Fresh Start Accounting” for additional information on the net gain on reorganization and fresh start adjustments.</font> </div><br/>

Note 5 - Receivables, Net

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE 5: RECEIVABLES, NET

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Trade receivables	$	473	$	510
Miscellaneous receivables		98		101
Total (net of allowances of $6 and $30 as of December 31, 2013 and December 31, 2012, respectively)	$	571	$	611

In connection with the application of fresh start accounting as of September 1, 2013, the carrying value of trade receivables was adjusted to fair value, eliminating the allowance for bad debts as of that date.

Approximately $39 million and $77 million of the total trade receivable amounts as of December 31, 2013 and 2012, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities as of December 31, 2013 and Other current liabilities and Liabilities subject to compromise December 31, 2012 in the accompanying Consolidated Statement of Financial Position.

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

Inventory Disclosure [Text Block]

Note 6 - Inventories, Net

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

NOTE 6: INVENTORIES, NET

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Finished goods	$	185	$	236
Work in process		94		87
Raw materials		79		97
Total	$	358	$	420

Note 7 - Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 7: PROPERTY, PLANT AND EQUIPMENT, NET

	Successor			Predecessor
(in millions)	As of December 31, 2013			As of December 31, 2012
Land	$	117		$	39
Buildings and building improvements		178			1,156
Machinery and equipment		414			3,138
Construction in progress		42			28
		751			4,361
Accumulated depreciation		(67	)		(3,754	)
Property, plant and equipment, net	$	684		$	607

In connection with the application of fresh start accounting as of September 1, 2013, Kodak recorded fair value adjustments disclosed in Note 3, “Fresh Start Accounting”. Accumulated depreciation was therefore eliminated as of that date.

Depreciation expense was $67 million, $91 million, $182 million, and $221 million for the four months ended December 31, 2013, eight months ended August 31, 2013 and the years 2012, and 2011 respectively, of which approximately $0 million, $4 million, $13 million, and $10 million, respectively, represented accelerated depreciation in connection with restructuring actions.

Note 8 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 8: GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the changes in the carrying value of goodwill by reportable segment:

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total
Balance as of December 31, 2011 and 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88

Gross goodwill and accumulated impairment losses were $1.543 billion and $1.411 billion, respectively, as of December 31, 2011 and 2012 and $1.544 billion and $1.488 billion, respectively, as of August 31, 2013. As part of fresh start accounting, Kodak adjusted the carrying value of goodwill (see Note 3, “Fresh Start Accounting”).

Effective in the first quarter of 2013, the Intellectual Property and Brand Licensing reporting unit was reported in the Graphics, Entertainment and Commercial Films Segment. Goodwill assigned to the Intellectual Property and Brand Licensing reporting unit of approximately $113 million as of December 31, 2012 was previously reported in the Personalized and Document Imaging Segment. Due to the sale of its digital imaging patents during the first quarter of 2013, Kodak concluded that the carrying value of goodwill for its Intellectual Property and Brand Licensing reporting unit exceeded the implied fair value of goodwill. The fair value of the Intellectual Property and Brand Licensing reporting unit was estimated using an income approach in which the future cash flows, including a terminal value at the end of the projection period, were discounted to present value. Kodak recorded a pre-tax impairment charge of $77 million that is included in Other operating expense (income), net in the Consolidated Statement of Operations.

Effective in the second quarter of 2013, due to the Personalized and Document Imaging disposal group being reported as assets held for sale, Kodak has two reportable segments: the Graphics, Entertainment and Commercial Films Segment and the Digital Printing and Enterprise Segment. The Graphics, Entertainment and Commercial Films Segment has three goodwill reporting units: Graphics, Entertainment Imaging and Commercial Films and Intellectual Property and Brand Licensing. The Digital Printing and Enterprise Segment has four goodwill reporting units: Digital Printing, Packaging and Functional Printing, Enterprise Services and Solutions, and Consumer Inkjet Systems. The remaining goodwill in the Personalized and Document Imaging Segment was reported as a component of assets held for sale as of June 30, 2013 and subsequently written-off as part of the loss on sale of the Personalized and Document Imaging Businesses.

Based upon the results of Kodak’s October 1, 2013 annual impairment test analysis, no impairment of goodwill was indicated.

As part of fresh start accounting, Kodak wrote-off existing intangibles and accumulated amortization and recorded an adjustment of $235 million to reflect the fair value of intangibles. Refer to Note 3, “Fresh Start Accounting.” Due to Kodak revising its projected 2014 revenue estimates, Kodak concluded that the carrying value of the Kodak trade name, estimated as part of fresh start accounting, exceeded its fair value. In the fourth quarter of 2013 Kodak recorded a pre-tax impairment charge of $8 million that is included in Other operating expense (income), net in the Consolidated Statement of Operations.

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2013 and 2012 were as follows:

	Successor
	As of December 31, 2013
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	131	$	6	$	125	8	years
Kodak trade name		46		-		46	Indefinite life
Customer-related		39		2		37	9	years
In-process research and development		9		-		9	Indefinite life
Other		2		-		2	25	years
Total	$	227	$	8	$	219

	Predecessor
	As of December 31, 2012
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	51	$	47	$	4	8	years
Customer-related		222		172		50	10	years
Other		16		9		7	18	years
Total	$	289	$	228	$	61	10	years

Amortization expense related to intangible assets was $8 million, $10 million, $26 million and $39 million for the four months ended December 31, 2013, eight months ended August 31, 2013 and the years ended December 31, 2012 and December 31, 2011, respectively.

Estimated future amortization expense related to intangible assets as of December 31, 2013 was as follows:

(in millions)
2014	$	25
2015		25
2016		25
2017		23
2018		18
2019		11
2020 and thereafter		37
Total	$	164

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Note 9 - Other Current Liabilities

12 Months Ended

Dec. 31, 2013

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE 9: OTHER CURRENT LIABILITIES

	Successor		Predecessor
	As of December 31, 2013		As of December 31, 2012
(in millions)

Accrued employment-related liabilities	$	189	$	283
Accrued customer rebates		52		83
Deferred revenue		48		63
Accrued interest		-		107
Accrued restructuring liabilities		34		83
Deferred consideration on disposed businesses		62		-
Other		177		195
Total	$	562	$	814

The Other component above consists of other miscellaneous current liabilities that, individually, were less than 5% of the total current liabilities component within the Consolidated Statement of Financial Position, and therefore, have been aggregated in accordance with Regulation S-X.

Note 10 - Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2013

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Noncurrent [Text Block]

NOTE 10: OTHER LONG-TERM LIABILITIES

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Non-current tax-related liabilities	$	85	$	36
Environmental liabilities		82		72
Asset retirement obligations		52		63
Other		202		224
Total	$	421	$	395

The Other component above consists of other miscellaneous long-term liabilities that, individually, were less than 5% of the total liabilities component in the accompanying Consolidated Statement of Financial Position, and therefore, have been aggregated in accordance with Regulation S-X.

Note 11 - Short-Term Borrowings And Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 11: SHORT-TERM BORROWINGS AND LONG-TERM DEBT

Debt and related maturities and interest rates were as follows at December 31, 2013 and 2012:

						Successor		Predecessor
						As of		As of
						As of		As of
(in million)						December 31, 2013		December 31, 2012
	Country	Type	Maturity	Weighted-Average Effective Interest Rate		Carrying Value		Carrying Value

Current portion:
	U.S.	Term note	2014	7.89	%	$	4	$	-
	U.S.	Original Senior DIP Credit Agreement	2013	8.63	%		-		659
	Germany	Term note	2013	6.16	%		-		38
	Brazil	Term note	2013	19.80	%		-		2
							4		699
Non-current portion:
	U.S.	Term note	2019	7.89	%		406		-
	U.S.	Term note	2020	11.27	%		268		-
	U.S.	Secured term note	2018	10.11	%		-		493
	U.S.	Secured term note	2019	10.87	%		-		247
							674		740
Liabilities subject to compromise:
	U.S.	Term note	2013	6.16	%		-		20
	U.S.	Term note	2013	7.25	%		-		250
	U.S.	Convertible	2017	12.75	%		-		400
	U.S.	Term note	2018	9.95	%		-		3
	U.S.	Term note	2021	9.20	%		-		10
							-		683
						$	678	$	2,122

On February 1, 2013, Kodak entered into a series of agreements under which it received approximately $530 million of proceeds, net of withholding taxes, a portion of which was paid by intellectual property licensees and a portion of which was paid by the acquirers of Kodak’s digital imaging patent portfolio. Approximately $419 million of the proceeds were used to prepay the term loan under the Original Senior Debtor-in-Possession (“DIP”) Credit Agreement. The Company paid the remaining outstanding term loan balance, in full, upon entering into the Junior DIP Credit Agreement. Kodak recognized a loss on early extinguishment of debt of the term loan of approximately $6 million in the first quarter of 2013.

On March 22, 2013, the Company and certain subsidiary guarantors entered into a Debtor-in-Possession Loan Agreement (the “Junior DIP Credit Agreement”) with the lenders signatory thereto. Pursuant to the terms of the Junior DIP Credit Agreement, the lenders provided the Company with term loan facilities in an aggregate principal amount of approximately $848 million consisting of approximately $473 million of new money term loans (the “New Money Loans”), comprised of approximately $455 million original principal and approximately $18 million of additional paid-in-kind of fees, and $375 million of junior term loans (the “Junior Loans”). Upon issuance of the New Money Loans, Kodak received net proceeds of approximately $450 million ($455 million original principal less 1% stated discount). The Junior Loans were issued in exchange for the same principal amount of a combination of the 2018 secured term notes and the 2019 secured term notes (collectively the “Second Lien Notes”) pursuant to an offer by the Company to holders of the outstanding Second Lien Notes. The maturity date of the loans made under the Junior DIP Credit Agreement was the earliest to occur of (i) September 30, 2013, (ii) the effective date of the Company’s plan of reorganization and (iii) the acceleration of such loans.

On the Effective Date, in accordance with provisions in the Plan, the Company made payments totaling $1,221 million to repay, in full, the Second Lien Notes and the Junior DIP Credit Agreement. The payments for discharge of existing debt also consisted of $5 million in exit fees. In addition, $683 million of debt classified as liabilities subject to compromise was discharged pursuant to the Plan.

The carrying value of the 2017 Convertible Senior Notes was increased during the quarter ended June 30, 2012 to reflect the stated principal amount of the notes. When the notes were initially issued, $107 million of the principal amount of the debt was allocated to reflect the equity component of the notes. The remaining carrying value of the debt was originally being accreted to the $400 million stated principal amount using the effective interest method. The increase, in the second quarter of 2012, in the carrying value of the debt resulted in a $90 million provision of expected allowed claims reflected in Reorganization items, net in the accompanying Consolidated Statement of Operations.

Annual maturities of debt outstanding at December 31, 2013, were as follows:


(in millions)	Carrying value		Maturity value

2014	$	4	$	4
2015		4		4
2016		4		4
2017		4		4
2018		4		4
2019 and thereafter		658		673
Total	$	678	$	693

EMERGENCE CREDIT FACILITIES

On the Effective Date, the Company entered into (i) a Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”) with the lenders party thereto (the “First Lien Lenders”), JPMorgan Chase Bank, N.A. as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC, and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners, and (ii) a Senior Secured Second Lien Term Credit Agreement (the “Second Lien Term Credit Agreement,” and together with the First Lien Term Credit Agreement, the “Term Credit Agreements”), with the lenders party thereto (the “Second Lien Lenders,” and together with the First Lien Lenders, the “Term Credit Lenders”), Barclays Bank PLC as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners. Additionally, the Company and its U.S. subsidiaries (the “Subsidiary Guarantors”) entered into an Asset Based Revolving Credit Agreement (the “ABL Credit Agreement” and together with the Term Credit Agreements, the “Credit Agreements”) with the lenders party thereto (the “ABL Lenders” and together with the First Lien Lenders and the Second Lien Lenders, the “Lenders”) and Bank of America N.A. as administrative agent and collateral agent, Barclays Bank PLC as syndication agent and Merrill Lynch, Pierce, Fenner & Smith Inc., Barclays Bank PLC and J.P. Morgan Securities LLC as joint lead arrangers and joint bookrunners. Pursuant to the terms of the Credit Agreements, the Term Credit Lenders provided the Company with term loan facilities in an aggregate principal amount of $695 million, consisting of $420 million of first-lien term loans (the “First Lien Loans”) and $275 million of second-lien term loans (the “Second Lien Loans”). Net proceeds from the Term Credit Agreements were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The ABL Lenders will make available asset-based revolving loans in an amount of up to $200 million (the “ABL Loans”). The maturity date of the loans made under the Term Credit Agreements is the earlier to occur of (i) September 3, 2019 (in case of First Lien Loans) or September 3, 2020 (in case of Second Lien Loans) and (ii) the acceleration of such loans due to an event of default (as defined in the Term Credit Agreements). The maturity date of the loans made under the ABL Credit Agreement is the earlier to occur of (i) September 3, 2018 and (ii) the date of termination of the commitments in accordance with the terms of the ABL Credit Agreement. The ABL Credit Agreement also provides for the issuance of letters of credit of up to a sublimit of $150 million. The Company has issued approximately $122 million of letters of credit under the ABL Credit Agreement as of December 31, 2013. Under the ABL Loan’s borrowing base calculation, the Company had approximately $49 million available under the revolving credit facility as of December 31, 2013. Availability is subject to the borrowing base calculation, reserves and other limitations.

The First Lien Loans bear interest at the rate of LIBOR plus 6.25% per annum, with a LIBOR floor of 1% or Alternate Base Rate (as defined in the First Lien Term Credit Agreement) plus 5.25%. The Second Lien Loans bear interest at the rate of LIBOR plus 9.5% per annum, with a LIBOR floor of 1.25% or Alternate Base Rate (as defined in the Second Lien Term Credit Agreement) plus 8.5%. The ABL Loans (other than initial borrowings) bear interest at the rate of LIBOR plus 2.75%-3.25% per annum or Base Rate (as defined in the ABL Credit Agreement) plus 1.75%-2.25% per annum, based on Excess Availability (as defined in the ABL Credit Agreement). Each existing and future direct or indirect U.S. subsidiary of the Company (other than immaterial subsidiaries, unrestricted subsidiaries and certain other subsidiaries) have agreed to provide unconditional guarantees of the obligations of the Company under the Credit Agreements. Subject to certain exceptions, obligations under the First Lien Term Credit Agreement and the Second Lien Term Credit Agreement are secured by: (i) a first lien and a second lien, respectively, on all assets of the Company and the Subsidiary Guarantors, other than the ABL Collateral (as defined below), including a first and a second lien, respectively, on 100% of the stock of material domestic subsidiaries and 65% of the stock of material first-tier foreign subsidiaries (the “Term Collateral”) and (ii) a second lien and a third lien, respectively, on the ABL Collateral (as defined below). Obligations under the ABL Credit Agreement are secured by: (i) a first lien on cash, accounts receivable, inventory, machinery and equipment (the “ABL Collateral”) and (ii) a third lien on the Term Collateral.

The Company may voluntarily prepay the First Lien Loan subject to a premium payable of 2% of the principal amount being prepaid if the prepayment is made prior to the first anniversary of the Closing Date and if such prepayment is made on or after the first anniversary of the Closing Date but prior to the second anniversary of the Closing Date 1% of the principal amount being prepaid. The Company may not prepay the Second Lien Loan prior to the first anniversary of the Closing Date. After the first anniversary of the Closing Date and prior to the second anniversary date voluntary prepayments or mandatory prepayments of the Second Lien Note require a prepayment premium of 3% of the principal amount prepaid. On and after the second anniversary and prior to the third anniversary of the Closing Date a prepayment premium of 1% of the principal amount prepaid is required with respect to the Second Lien Loan.

As defined in each of the Term Credit Agreements, 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.

On an annual basis, starting with the fiscal year ending on December 31, 2014, 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 each of the Term Credit Agreements, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in each of the Term Credit Agreements) to be less than $100 million. Any mandatory prepayments as described above shall be reduced by any mandatory prepayments of the First Lien Loan.

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. Under the Term Credit Agreements, the Company is required to maintain minimum U.S. Liquidity (as defined therein) through 2014 and starting December 31, 2014, tested on a quarterly basis, Net Secured Leverage (as defined therein) not to exceed specified levels. Under the ABL Credit Agreement, if Excess Availability is less than 15% of commitments available, the Company would be required to maintain a minimum Fixed Charge Coverage Ratio (as defined therein). Kodak was in compliance with all covenants under the Term Credit Agreements and the ABL Credit Agreement as of December 31, 2013.

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.

Note 12 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 12: COMMITMENTS AND CONTINGENCIES

Environmental

Kodak’s undiscounted accrued liabilities for future environmental investigation, remediation and monitoring costs are composed of the following items:

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		8		9
Sites associated with former operations		13		17
Sites associated with the non-imaging health businesses sold in 1994		12		41
Total	$	82	$	116

These amounts are reported in Other long-term liabilities as of December 31, 2013 and Other long-term liabilities and Liabilities subject to compromise as of December 31, 2012 in the accompanying Consolidated Statement of Financial Position.

Cash expenditures for pollution prevention and waste treatment for Kodak's current facilities were as follows:

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012		For the Year Ended December 31, 2011

Recurring costs for pollution prevention and waste treatment	$	5	$	16	$	28	$	33
Capital expenditures for pollution prevention and waste treatment		2		-		1		1
Site remediation costs		-		-		1		2
Total	$	7	$	16	$	30	$	36

Environmental expenditures that relate to an existing condition caused by past operations and that do not provide future benefits are expensed as incurred. Costs that are capital in nature and that provide future benefits are capitalized. Liabilities are recorded when environmental assessments are made or the requirement for remedial efforts is probable, and the costs can be reasonably estimated. The timing of accruing for these remediation liabilities is generally no later than the completion of feasibility studies. Kodak has an ongoing monitoring and identification process to assess how the activities, with respect to the known exposures, are progressing against the accrued cost estimates.

Cash expenditures for the aforementioned investigation, remediation and monitoring activities are expected to be incurred over the next thirty years for most of the sites. For these known environmental liabilities, the accrual reflects Kodak’s best estimate of the amount it will incur under the agreed-upon or proposed work plans. Kodak’s cost estimates were determined using the ASTM Standard E 2137-06, "Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters," and have not been reduced by possible recoveries from third parties. The overall method includes the use of a probabilistic model which forecasts a range of cost estimates for the remediation required at individual sites. The projects are closely monitored and the models are reviewed as significant events occur or at least once per year. Kodak’s estimate includes investigations, equipment and operating costs for remediation and long-term monitoring of the sites. Accrued liabilities of Debtor entities related to sites subject to the bankruptcy proceedings were classified as Liabilities subject to compromise as of December 31, 2012. Liabilities subject to compromise were reported at Kodak’s current estimate, where an estimate was determinable, of the allowed claim amount.

The Amended EBP Settlement Agreement includes a settlement of certain of the Company’s historical environmental liabilities at EBP through the establishment of the $49 million EBP Trust. Upon implementation of the Amended EBP Settlement Agreement, (i) the EBP Trust will be responsible for investigation and remediation at EBP arising from the Company’s historical subsurface environmental liabilities in existence prior to the effective date of the EBP Settlement, (ii) the Company will fund the EBP Trust with a $49 million payment and transfer of certain equipment and fixtures used for remediation at EBP, and (iii) in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million. As of the Effective Date, approximately $31 million was already held in a separate trust to support the environmental liabilities related to EBP, and an escrow account of $18 million was established for the balance of the trust obligation. The Amended EBP Settlement Agreement is not yet effective and is subject to the satisfaction or waiver of certain conditions including Bankruptcy Court approval of a covenant not to sue from the U.S. Environmental Protection Agency (“EPA”). The deadline for implementation of the Amended EBP Settlement Agreement is May 15, 2014.

Prior to the bankruptcy filing, Kodak was designated as a potentially responsible party (“PRP”) under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended (the “Superfund Law”), or under similar state laws, for environmental assessment and cleanup costs as the result of Kodak’s alleged arrangements for disposal of hazardous substances at eight Superfund sites. In connection with the Bankruptcy Filing, the Debtors provided withdrawal notifications or entered into settlement negotiations with involved regulatory agencies. Each of these sites has been resolved, with the exception of two sites which are contained in a claim by the USA that is still in the process of resolution.

In addition, the Company provided an indemnity as part of the 1994 sale of Sterling Corporation (now “STWB”), which covered a number of environmental sites including the Lower Passaic River Study Area (“LPRSA”) portion of the Diamond Alkali Superfund Site. STWB, now owned by Bayer Corporation, is a potentially responsible party at the site based on alleged releases from facilities formerly owned by subsidiaries of Sterling. On February 29, 2012, the Company notified STWB and Bayer that, under the bankruptcy proceeding, it has elected to discontinue funding and participation in remedial investigations of the LPRSA. STWB and its parent, Bayer, filed proofs of claim against the Debtors in the Chapter 11 Cases. These claims are being discharged pursuant to the Plan.

Estimates of the amount and timing of future costs of environmental remediation requirements are by their nature imprecise because of the continuing evolution of environmental laws and regulatory requirements, the availability and application of technology, the identification of presently unknown remediation sites and the allocation of costs among the potentially responsible parties. Based on information presently available, Kodak does not believe it is reasonably possible that losses for known exposures could exceed current accruals by material amounts, although costs could be material to a particular quarter or year.

Asset Retirement Obligations

Kodak’s asset retirement obligations primarily relate to asbestos contained in buildings that Kodak owns. In many of the countries in which Kodak operates, environmental regulations exist that require Kodak to handle and dispose of asbestos in a special manner if a building undergoes major renovations or is demolished. Otherwise, Kodak is not required to remove the asbestos from its buildings. Kodak records a liability equal to the estimated fair value of its obligation to perform asset retirement activities related to the asbestos, computed using an expected present value technique, when sufficient information exists to calculate the fair value. Kodak does not have a liability recorded related to every building that contains asbestos because Kodak cannot estimate the fair value of its obligation for certain buildings due to a lack of sufficient information about the range of time over which the obligation may be settled through demolition, renovation or sale of the building.

The following table provides asset retirement obligation activity:

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012

Asset Retirement Obligations at start of period	$	51	$	63		$	61
Liabilities incurred in the current period		-		1			4
Liabilities settled in the current period		-		(5	)		(1	)
Accretion expense		1		1			3
Revision in estimated cash flows		-		(1	)		(4	)
Foreign exchange impact		-		(1	)		-
Impact of fresh start accounting		-		(7	)		-
Asset Retirement Obligations at end of period	$	52	$	51		$	63

Other Commitments and Contingencies

Kodak has entered into non-cancelable agreements with several companies which provide Kodak with products and services to be used in its normal operations. These agreements are related to raw materials, supplies, production and administrative services, as well as marketing and advertising. The terms of these agreements cover the next one to five years. The minimum payments for obligations under these agreements are approximately $61 million in 2014, $11 million in 2015, $3 million in 2016, $2 million in 2017, $2 million in 2018 and $2 million in 2019 and thereafter.

Rental expense, net of minor sublease income, amounted to $15 million, $36 million, $60 million and $76 million in the four months ending December 31, 2013, the eight months ending August 31, 2013 and the years ended December 31, 2012, and 2011, respectively. The amounts of non-cancelable lease commitments with terms of more than one year, principally for the rental of real property, reduced by minor sublease income, are $28 million in 2014, $20 million in 2015, $15 million in 2016, $12 million in 2017, $8 million in 2018 and $12 million in 2019 and thereafter.

As of December 31, 2013, the Company had outstanding letters of credit of $122 million issued under the ABL Credit Agreement as well as bank guarantees and letters of credit of $10 million, surety bonds in the amount of $22 million, and restricted cash and investments in trust of $121 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies, rental payments, and to support various customs, hedging, tax and trade activities. The restricted cash and investments in trust accounts are recorded within Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position.

Kodak’s Brazilian operations are involved in governmental assessments of indirect and other taxes in various stages of litigation, primarily related to federal and state value-added taxes. Kodak is disputing these matters and intends to vigorously defend its position. Based on the opinion of legal counsel and current reserves already recorded for those matters deemed probable of loss, management does not believe that the ultimate resolution of these matters will materially impact Kodak’s results of operations or financial 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 December 31, 2013, 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 $38 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 December 31, 2013, Kodak has posted security composed of $10 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 $131 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 and proceedings, including commercial, customs, employment, environmental, and health and safety matters, which are being handled and defended in the ordinary course of business. Kodak is also subject 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. Much of the litigation against the Debtors was stayed as a result of the chapter 11 filing and is being resolved in accordance with the Bankruptcy Code and the orders of the Bankruptcy Court. Kodak does not believe that it is probable that the outcome in any of these matters, individually or collectively, will have a material adverse effect on its financial condition or results of operations, although litigation is inherently unpredictable. Therefore, 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 13 - Guarantees

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 13: GUARANTEES

Kodak guarantees debt and other obligations of certain customers. The debt and other obligations are primarily due to banks and leasing companies in connection with financing of customers’ purchases of equipment and product from Kodak. At December 31, 2013, the maximum potential amount of future payments (undiscounted) that Kodak could be required to make under these customer-related guarantees was $14 million. At December 31, 2013, the carrying amount of any liability related to these customer guarantees was not material.

The customer financing agreements and related guarantees, which mature between 2014 and 2017, typically have a term of 90 days for product and short-term equipment financing arrangements, and up to five years for long-term equipment financing arrangements. These guarantees would require payment from Kodak only in the event of default on payment by the respective customer. In some cases, particularly for guarantees related to equipment financing, Kodak has collateral or recourse provisions to recover and sell the equipment to reduce any losses that might be incurred in connection with the guarantees. However, any proceeds received from the liquidation of these assets would not cover the maximum potential loss under these guarantees.

EKC also guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed, and the outstanding amount for those guarantees, is $79 million.

Indemnifications

Kodak issues indemnifications in certain instances when it sells businesses and real estate, and in the ordinary course of business with its customers, suppliers, service providers and business partners. Further, Kodak indemnifies officers and directors who are, or were, serving at the Company’s request in such capacities. Historically, costs incurred to settle claims related to these indemnifications have not been material to Kodak’s financial position, results of operations or cash flows. Additionally, the fair value of the indemnifications that Kodak issued during the year ended December 31, 2013 was not material to Kodak’s financial position, results of operations or cash flows.

Warranty Costs

Kodak has warranty obligations in connection with the sale of its products and equipment. The original warranty period is generally one year or less. The costs incurred to provide for these warranty obligations are estimated and recorded as an accrued liability at the time of sale. Kodak estimates its warranty cost at the point of sale for a given product based on historical failure rates and related costs to repair. The change in Kodak's accrued warranty obligations balance, which is reflected in Other current liabilities in the accompanying Consolidated Statement of Financial Position, was as follows:

(in millions)

Accrued warranty obligations as of December 31, 2011 (Predecessor):	$	40
Actual warranty experience		(58	)
Warranty provisions		47
Accrued warranty obligations as of December 31, 2012 (Predecessor):	$	29
Actual warranty experience		(24	)
Warranty provisions		13
Accrued warranty obligations as of August 31, 2013 (Predecessor):	$	18

Actual warranty experience	$	(10	)
Warranty provisions		5
Accrued warranty obligations as of December 31, 2013 (Successor):	$	13

Kodak also offers its customers extended warranty arrangements that are generally one year, but may range from three months to three years after the original warranty period. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. The change in Kodak's deferred revenue balance in relation to these extended warranty and maintenance arrangements, 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, 2011 (Predecessor):	$	48
New extended warranty and maintenance arrangements		200
Recognition of extended warranty and maintenance arrangement revenue		(205	)
Deferred revenue on extended warranties as of December 31, 2012 (Predecessor):	$	43
New extended warranty and maintenance arrangements		139
Recognition of extended warranty and maintenance arrangement revenue		(148	)
Deferred revenue on extended warranties as of August 31, 2013 (Predecessor):	$	34

Impact of fresh start accounting	$	(8	)
New extended warranty and maintenance arrangements		68
Recognition of extended warranty and maintenance arrangement revenue		(64	)
Deferred revenue on extended warranties as of December 31, 2013 (Successor):	$	30

Costs incurred under these extended warranty and maintenance arrangements for the four months ended December 31, 2013, eight months ended August 31, 2013 and year ended December 31, 2012 amounted to $54 million, $107 million and $151 million, respectively.

Note 14 - Financial Instruments

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 14: FINANCIAL INSTRUMENTS

The following table presents the carrying amounts, estimated fair values, and location in the Consolidated Statement of Financial Position for Kodak’s financial instruments:

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2013 (Successor)
		Total		Level 1		Level 2		Level 3
ASSETS

Derivatives
Short-term foreign exchange contracts	Receivables, net	$	1		-	$	1		-

LIABILITIES

Derivatives
Short-term foreign exchange contracts	Other current liabilities		3		-		3		-

			Value Of Items Not Recorded At Fair Value
			As of December 31, 2013 (Successor)
			Total		Level 1		Level 2		Level 3
LIABILITIES

Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value	$	4		-	$	4		-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		674		-		674		-
		Fair value		687		-		687		-


(in millions)		Value Of Items Recorded At Fair Value As of December 31, 2012 (Predecessor)
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	4	$	4	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		1		-		1		-

LIABILITIES
Derivatives
Short-term foreign exchange contracts	Other current liabilities		1		-		1		-


(in millions)			Value Of Items Not Recorded At Fair Value As of December 31, 2012 (Predecessor)
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		699		-		699		-
		Fair value		686		-		686		-

Long-term debt	Long-term debt, net of current portion	Carrying value		740		-		740		-
		Fair value		606		-		606		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		72		-		72		-

Kodak does not utilize financial instruments for trading or other speculative purposes.

Fair Value

Fair values of Kodak’s forward contracts are determined using other 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. 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 four months ended December 31, 2013 or the eight months ended August 31, 2013.

Fair values of long-term borrowings are determined by reference to quoted market prices, if available, or by pricing models based on the value of related cash flows discounted at current market interest rates. The carrying values of cash and cash equivalents, restricted cash, investments in trust and trade receivables (which are not shown in the table above) approximate their fair values.

Foreign Exchange

Foreign exchange gains and losses arising from transactions denominated in a currency other than the functional currency of the entity involved are included in Other income (charges), net in the accompanying Consolidated Statement of Operations. The net effects of foreign currency transactions, including changes in the fair value of foreign exchange contracts, are shown below:

(in millions)	Successor			Predecessor
	Four Months Ended			Eight Months Ended			Year Ended December 31,
	December 31, 2013			August 31, 2013			2012			2011
Net loss	$	(5	)	$	(7	)	$	(14	)	$	(15	)

Derivative Financial Instruments

Kodak, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates, commodity prices, 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. Silver forward contracts are used to mitigate Kodak’s risk to fluctuating silver prices. Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs.

Kodak’s financial instrument counterparties are high-quality investment or commercial banks with significant experience with such instruments. Kodak manages exposure to counterparty credit risk by requiring specific minimum credit standards and diversification of counterparties. Kodak has procedures to monitor the credit exposure amounts. The maximum credit exposure at December 31, 2013 was not significant to Kodak.

In the event of a default under the Company’s Term Credit Agreements, 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. At December 31, 2013, Kodak had open derivative contracts in liability positions with a total fair value of $3 million.

The location and amounts of gains and losses related to derivatives reported in the Consolidated Statement of Operations are shown in the following tables:

Derivatives in Cash Flow Hedging Relationships, Commodity Contracts
(in millions)
	Successor		Predecessor
	Four Months Ended		Eight Months Ended		Year Ended December 31,
	December 31, 2013		August 31, 2013		2012			2011

Gain Recognized in OCI on Derivative (Effective Portion)	$	-	$	-	$	1		$	5

(Loss) Gain Reclassified from Accumulated OCI Into Cost of Goods Sold (Effective Portion)	$	-	$	-	$	(6	)	$	14

Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)	$	-	$	-	$	-		$	-

Derivatives Not Designated as Hedging Instruments, Foreign Exchange Contracts
(in millions)

Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
	Successor			Predecessor
	Four Months Ended			Eight Months Ended		Year Ended December 31,
	December 31, 2013			August 31, 2013		2012		2011

Other income (charges), net	$	(14	)	$	2	$	-	$	11

Foreign Currency Forward Contracts

Kodak’s foreign currency forward contracts used to mitigate currency risk related to existing foreign currency denominated assets and liabilities 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 re-measured through net (loss) earnings (both in Other income (charges), net in the Consolidated Statement of Operations). The notional amount of such contracts open at December 31, 2013 was approximately $536 million. The majority of the contracts of this type held by Kodak are denominated in euros.

Silver Forward Contracts

Kodak may enter into silver forward contracts that are designated as cash flow hedges of commodity price risk related to forecasted purchases of silver. Kodak had no open hedges as of December 31, 2013 or 2012.

In January 2012, Kodak terminated all its existing hedges at a loss of $5 million. These hedges were designated as secured agreements under the Second Amended and Restated Credit Agreement and needed to be settled prior to the termination of that facility in conjunction with the Company’s DIP Credit Agreement. Hedge gains and losses related to these silver forward contracts were reclassified into Cost of sales in the Consolidated Statement of Operations as the related silver containing products were sold to third parties. These gains or losses transferred to Cost of sales are generally offset by increased or decreased costs of silver purchased in the open market. At December 31, 2013, there were no existing gains or losses to be reclassified to Cost of sales within the next twelve months.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Other Operating Income And Other Expense Disclosure [Abstract]

Note 15 - Other Operating (Income) Expenses, Net

12 Months Ended

Dec. 31, 2013

Other Operating Income And Other Expense Disclosure [Text Block]

NOTE 15: OTHER OPERATING EXPENSE (INCOME) , NET

	Successor			Predecessor
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011

Expense (income) :
Gain on sale of digital imaging patent portfolio (1)	$	-		$	(535	)	$	-		$	-
Goodwill and intangible impairments (2) (3)		8			77			-			8
Supply arrangement termination payment (5)		-			-			(35	)		-
Gains related to the sales of assets and businesses (4) (6) (7)		(6	)		(34	)		(50	)		(69	)
Other		-			(3	)		-			5
Total	$	2		$	(495	)	$	(85	)	$	(56	)

(1)	Refer to Note 2, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings.

(2)	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 8, “Goodwill and Other Intangible Assets.”

(3)	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 8, “Goodwill and Other Intangible Assets.”

(4)

In March 2012, Kodak sold a property in Mexico for approximately $41 million and leased back the property for a one-year term. The pre-tax gain on the property sale of approximately $34 million was deferred due to Kodak’s continuing involvement in the property for the remainder of the lease term. In March 2013, the deferred gain was recognized as the lease term expired.

(5)	In the fourth quarter of 2012, Kodak received cash proceeds of approximately $35 million associated with the termination of a supply arrangement.

(6)

In December 2003, Kodak sold a property in France for approximately $65 million, net of direct selling costs, and then leased back a portion of this property for a nine-year term. The entire gain on the property sale was deferred due to Kodak's significant continuing involvement in the property. In the fourth quarter of 2012, the lease term expired and Kodak’s continuing involvement in the property ended. As a result, Kodak recognized a gain of approximately $50 million.

(7)	On March 31, 2011, Kodak sold patents and patent applications related to CMOS image sensors to OmniVision Technologies Inc. for $65 million. Kodak recognized a gain, net of transaction costs, of $62 million from this transaction.

Note 16 - Other Income (Charges), Net

12 Months Ended

Dec. 31, 2013

Schedule Of Other Income And Charges [Abstract]

Schedule Of Other Income And Charges [Text Block]

NOTE 16: OTHER INCOME (CHARGES), NET

	Successor			Predecessor
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
Income (charges):
Interest income	$	3		$	3		$	10		$	9
Gain on sale of investment		-			-			23			-
Loss on foreign exchange transactions		(5	)		(7	)		(14	)		(15	)
Dividend income		-			-			1			-
Other		14			(9	)		1			3
Total	$	12		$	(13	)	$	21		$	(3	)

Note 17 - Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 17: INCOME TAXES

The components of earnings (loss) from continuing operations before income taxes and the related provision (benefit) for U.S. and other income taxes were as follows:

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

(Loss) earnings from continuing operations before income taxes:

U.S.	$	(119	)	$	2,243		$	(1,647	)	$	(641	)
Outside the U.S.		45			113			37			(116	)
Total	$	(74	)	$	2,356		$	(1,610	)	$	(757	)

U.S. income taxes:
Current provision (benefit)	$	3		$	-		$	(409	)	$	(378	)
Deferred provision (benefit)		3			(3	)		13			241
Income taxes outside the U.S.:
Current provision		8			52			58			28
Deferred (benefit) provision		(8	)		105			65			106
State and other income taxes:
Current provision (benefit)		2			1			-			(22	)
Deferred provision		-			-			-			7
Total provision (benefit)	$	8		$	155		$	(273	)	$	(18	)

The differences between income taxes computed using the U.S. federal income tax rate and the provision (benefit) for income taxes for continuing operations were as follows:

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

Amount computed using the statutory rate	$	(25	)	$	825		$	(564	)	$	(265	)

Increase (reduction) in taxes
resulting from:
State and other income taxes, net of federal		2			-			1			1
Unremitted foreign earnings		36			32			35			393
Impact of goodwill and intangible impairments		(3	)		(22	)		-			-
Operations outside the U.S.		73			(18	)		(90	)		52
Legislative rate changes		-			1			23			20
Valuation allowance		(100	)		39			312			(74	)
Tax settlements and adjustments, including interest		1			5			(11	)		(149	)
Discharge of Debt and Other Reorganization Related Items		24			(722	)		-			-
Other, net		-			15			21			4
Provision (benefit) for income taxes	$	8		$	155		$	(273	)	$	(18	)

Under the Plan, a substantial portion of the Company’s pre-petition debt securities, revolving credit facility and other obligations were extinguished. Absent an exception, a debtor recognizes cancellation of indebtedness income (“CODI”) upon discharge of its outstanding indebtedness for an amount of consideration that is less than its adjusted issue price. The Internal Revenue Code of 1986, as amended (“IRC”), provides that a debtor in a bankruptcy case may exclude CODI from taxable income but must reduce certain of its tax attributes by the amount of any CODI realized as a result of the consummation of a plan of reorganization. The amount of CODI realized by a taxpayer is the adjusted issue price of any indebtedness discharged less the sum of (i) the amount of cash paid, (ii) the issue price of any new indebtedness issued and (iii) the fair market value of any other consideration, including equity, issued. As a result of the market value of equity upon emergence from chapter 11 bankruptcy proceedings, the estimated amount of U.S. CODI is approximately $821 million, which will reduce the value of Kodak’s U.S. net operating losses that had a value of $2,790 million as of December 31, 2012. The actual reduction in tax attributes does not occur until the first day of the Company’s tax year subsequent to the date of emergence, or January 1, 2014.

IRC Sections 382 and 383 provide an annual limitation with respect to the ability of a corporation to utilize its tax attributes, as well as certain built-in-losses, against future U.S. taxable income in the event of a change in ownership. The Debtors’ emergence from chapter 11 bankruptcy proceedings is considered a change in ownership for purposes of IRC Section 382. The limitation under the IRC is based on the value of the corporation as of the emergence date. However, the ownership changes and resulting annual limitation will result in the expiration of an estimated $667 million of net operating losses, $577 million of foreign tax credits and $21 million of research and expenditure credits generated prior to the emergence date. The expiration of these tax attributes was fully offset by a corresponding decrease in Kodak’s U.S. valuation allowance, which results in no net tax provision.

The KPP Global Settlement provided for the acquisition by the KPP of certain assets, and the assumption by the KPP of certain liabilities of Kodak’s Personalized Imaging and Document Imaging businesses. The underfunded position of the U.K. Pension Plan of approximately $1.5 billion was included in Liabilities held for sale as presented in the Consolidated Statement of Financial Position as of December 31, 2012. Kodak Limited held a deferred tax asset related to the pension liability of $329 million. As a result of the KPP Global Settlement and the release from the pension liability to the KPP, Kodak Limited has reversed the corresponding deferred tax asset.

During the eight months ended August 31, 2013, Kodak determined that it was more likely than not that a portion of its deferred tax assets outside the U.S. would not be realized due to changes in the business resulting from the KPP Global Settlement and the related sales of the Business. As a result, Kodak recorded a tax provision of $100 million associated with the establishment of a valuation allowance on those deferred tax assets.

Additionally, during the eight months ended August 31, 2013, Kodak determined that it was more likely than not that a portion of the deferred tax assets outside the U.S. would not be realized due to the change in Kodak’s business as a result of restructuring associated with the emergence from bankruptcy and accordingly, recorded a provision of $46 million associated with the establishment of a valuation allowance on those deferred tax assets.

During 2012 and 2011, Kodak determined that it was more likely than not that a portion of the deferred tax assets outside the U.S. would not be realized due to reduced manufacturing volumes negatively impacting profitability in a location outside the U.S. and accordingly, recorded a provision of $30 million and $53 million, respectively, associated with the establishment of a valuation allowance on those deferred tax assets.

In March 2011, Kodak filed a Request for Competent Authority Assistance with the United States Internal Revenue Service (“IRS”). The request related to a potential double taxation issue with respect to certain patent licensing royalty payments received by Kodak in 2012 and 2011. In the twelve months ended December 31, 2012, Kodak received notification that the IRS had reached agreement with the Korean National Tax Service (“NTS”) with regards to Kodak’s March 2011 request. As a result of the agreement reached by the IRS and NTS, Kodak was due a partial refund of Korean withholding taxes in the amount of $123 million. Kodak had previously agreed with the licensees that made the royalty payments that any refunds of the related Korean withholding taxes would be shared equally between Kodak and the licensees. The licensees’ share ($61 million) of the Korean withholding tax refund has therefore been reported as a licensing revenue reduction in Licensing & royalties in the Consolidated Statement of Operations.

	As of December 31,
	Successor		Predecessor
(in millions)	2013		2012

Deferred tax assets
Pension and postretirement obligations	$	219	$	689
Allowed Claims		-		272
Restructuring programs		6		10
Foreign tax credit		101		577
Inventories		18		26
Investment tax credit		125		153
Employee deferred compensation		60		113
Depreciation		-		57
Research and development costs		276		308
Tax loss carryforwards		372		1,409
Goodwill/Intangibles		-		42
Other deferred revenue		13		-
Other		168		373
Total deferred tax assets	$	1,358	$	4,029

Deferred tax liabilities
Depreciation	$	17	$	-
Leasing		23		43
Goodwill/Intangibles		49		-
Other deferred debt		-		11
Unremitted foreign earnings		236		416
Other		25		182
Total deferred tax liabilities		350		652
Net deferred tax assets before valuation allowance		1,008		3,377
Valuation allowance		953		2,838

Net deferred tax assets	$	55	$	539

Deferred tax assets (liabilities) are reported in the following components within the Consolidated Statement of Financial Position:

	As of December 31,
	Successor			Predecessor
(in millions)	2013			2012

Deferred income taxes (current)	$	48		$	75
Deferred income taxes (non-current)		54			470
Other current liabilities		(3	)		(1	)
Other long-term liabilities		(44	)		(5	)
Net deferred tax assets	$	55		$	539

As of December 31, 2013, Kodak had available domestic and foreign net operating loss carry-forwards for income tax purposes of approximately $1,382 million, of which approximately $367 million have an indefinite carry-forward period. The remaining $1,015 million expire between the years 2014 and 2033. As of December 31, 2013, Kodak had unused foreign tax credits and investment tax credits of $101 million and $125 million, respectively, with various expiration dates through 2028. Utilization of post-emergence net operating losses and tax credits may be subject to limitations in the event of significant changes in stock ownership of the Company in the future.

Kodak was previously granted a tax holiday in certain jurisdictions in China, which provided eligibility for a 50% reduction of the income tax rate. During 2013, Kodak has returned to the 25% statutory tax rate in all jurisdictions in China.

During 2011, Kodak concluded that the undistributed earnings of its foreign subsidiaries would no longer be considered permanently reinvested. After assessing the assets of the subsidiaries relative to specific opportunities for reinvestment, as well as the forecasted uses of cash for both its domestic and foreign operations, Kodak concluded that it was prudent to change its indefinite reinvestment assertion to allow greater flexibility in its cash management. Kodak recorded a deferred tax liability (net of related foreign tax credits) of $213 million and $374 million on the foreign subsidiaries’ undistributed earnings for years ended December 31, 2013 and 2012, respectively. This deferred tax liability was fully offset by Kodak’s U.S. valuation allowance. Kodak also recorded a deferred tax liability of $23 million and $42 million for the potential foreign withholding taxes on the undistributed earnings for years ended December 31, 2013 and 2012, respectively.

Kodak’s valuation allowance as of December 31, 2013 was $953 million. Of this amount, $373 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $470 million, and $580 million related to Kodak’s net deferred tax assets in the U.S. of $538 million, for which Kodak believes it is not more likely than not that the assets will be realized. The net deferred tax assets in excess of the valuation allowance of approximately $55 million relate primarily to net operating loss carry-forwards, certain tax credits, and pension related tax benefits for which Kodak believes it is more likely than not that the assets will be realized.

Kodak’s valuation allowance as of December 31, 2012 was $2,838 million. Of this amount, $403 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $1,001 million, and $2,435 million related to Kodak’s net deferred tax assets in the U.S. of $2,376 million, for which Kodak believes it is not more likely than not that the assets will be realized. The net deferred tax assets in excess of the valuation allowance of approximately $539 million relate primarily to net operating loss carry-forwards, certain tax credits, and pension related tax benefits for which Kodak believes it is more likely than not that the assets will be realized.

Accounting for Uncertainty in Income Taxes

A reconciliation of the beginning and ending amount of Kodak’s liability for income taxes associated with unrecognized tax benefits is as follows:

	Successor			Predecessor
(in millions)	Four Months Ended			Eight Months Ended			For the Year Ended December 31,
	December 31, 2013			August 31, 2013			2012			2011

Balance as of January 1	$	107		$	57		$	76		$	245
Tax positions related to the current year:
Additions		-			68			4			12
Tax Positions related to prior years:
Additions		2			1			3			2
Reductions		(3	)		(17	)		(17	)		(183	)
Settlements with taxing jurisdictions		-			(2	)		(3	)		-
Lapses in Statute of limitations		-			-			(6	)		-
Balance as of December 31	$	106		$	107		$	57		$	76

Kodak’s policy regarding interest and/or penalties related to income tax matters is to recognize such items as a component of income tax (benefit) expense. Kodak recognized interest and penalties of approximately $0 million, $2 million, $2 million and $(60) million, in income tax (benefit) expense for the four months ended December 31, 2013, eight months ended August 31, 2013 and for the years ended December 31, 2012 and 2011, respectively. Additionally, Kodak had approximately $18 million and $16 million of interest and penalties associated with uncertain tax benefits accrued as of December 31, 2013 and 2012, respectively.

If the unrecognized tax benefits were recognized, they would favorably affect the effective income tax rate in the period recognized. Kodak has classified certain income tax liabilities as current or noncurrent based on management’s estimate of when these liabilities will be settled. The current liabilities are recorded in Other current liabilities in the Consolidated Statement of Financial Position. Noncurrent income tax liabilities are recorded in Other long-term liabilities in the Consolidated Statement of Financial Position.

It is reasonably possible that the liability associated with Kodak’s unrecognized tax benefits will increase or decrease within the next twelve months. These changes may be the result of settling ongoing audits or the expiration of statutes of limitations. Such changes to the unrecognized tax benefits could range from $0 to $15 million based on current estimates. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. Although management believes that adequate provision has been made for such issues, there is the possibility that the ultimate resolution of such issues could have an adverse effect on the earnings of Kodak. Conversely, if these issues are resolved favorably in the future, the related provision would be reduced, thus having a positive impact on earnings.

During 2013, Kodak paid $2 million associated with the resolution of $17 million of various state and local tax claims that were agreed upon through the bankruptcy process. In addition, Kodak established a $64 million liability for unrecognized tax benefits associated with the Company’s adoption of the Plan of Reorganization.

During 2012, Kodak agreed to terms with a tax authority outside of the U.S. and settled audits for calendar years 2002 through 2007. For these years, Kodak originally recorded liabilities for uncertain tax positions (“UTPs”) totaling $12 million (plus interest of approximately $4 million). The settlement resulted in a reduction in Accrued income and other taxes and the recognition of a $16 million tax benefit.

During 2011, Kodak agreed to terms with the IRS and settled the federal audits for calendar years 2001 through 2005. For these years, Kodak originally recorded federal and related state liabilities for UTPs totaling $115 million (plus interest of approximately $25 million). The settlement resulted in a reduction in Accrued income and other taxes of $296 million, the recognition of a $50 million tax benefit, and a reduction in net deferred tax assets of $246 million.

During 2011, Kodak agreed to terms with a tax authority outside of the U.S. and settled audits for calendar years 2001 and 2002. For these years, Kodak originally recorded liabilities for UTPs totaling $56 million (plus interest of approximately $43 million). The settlement resulted in a reduction in Accrued income and other taxes and the recognition of a $94 million tax benefit.

Kodak files numerous consolidated and separate income tax returns in the U.S. federal jurisdiction and in many state and foreign jurisdictions. Kodak has substantially concluded all U.S. federal and state income tax matters for years through 2011. Substantially all material foreign income tax matters have been concluded for years through 2008. Kodak’s tax matters for the years 2007 through 2012 remain subject to examination by the respective foreign tax jurisdiction authorities.

Net Operating Loss Rights Agreement

On August 1, 2011, Kodak entered into a Net Operating Loss (“NOL”) Rights Agreement (“NOL Rights Agreement”) designed to preserve stockholder value and tax assets. The Company’s ability to use its tax attributes to offset tax on U.S. taxable income would be substantially limited if there were an "ownership change" as defined under Section 382 of the U.S. Internal Revenue Code. In general, an ownership change would occur if "5-percent shareholders," as defined under Section 382, collectively increase their ownership in the Company by more than 50 percentage points over a rolling three-year period.

Upon emergence from bankruptcy Kodak’s NOL Rights Agreement was terminated under the effects of the implementation of the plan of reorganization.

Note 18 - Restructuring Liabilities

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 18: RESTRUCTURING COSTS AND OTHER

Kodak recognizes the need to continually rationalize its workforce and streamline its operations in the face of ongoing business and economic changes. Charges for restructuring initiatives 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 Reserve Activity

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2013 were as follows:


(in millions)	Severance Reserve			Exit Costs Reserve			Long-lived Asset Impairments and Inventory Write-downs			Accelerated Depreciation			Total

Balance as of December 31, 2010 (Predecessor):	$	22		$	20		$	-		$	-		$	42
2011 charges - continuing operations (1)		92			15			3			10			120
2011 charges - discontinued operations (1)		13			-			-			-			13
2011 utilization/cash payments		(58	)		(13	)		(3	)		(10	)		(84	)
2011 other adjustments & reclasses (2)		(31	)		-			-			-			(31	)
Balance as of December 31, 2011 (Predecessor):	$	38		$	22		$	-		$	-		$	60
2012 charges - continuing operations (3)	$	158		$	35		$	26		$	13		$	232
2012 charges - discontinued operations (3)		29			2			8			-			39
2012 utilization/cash payments		(86	)		(13	)		(34	)		(13	)		(146	)
2012 other adjustments & reclasses (4)		(101	)		(1	)		-			-			(102	)
Balance as of December 31, 2012 (Predecessor):	$	38		$	45		$	-		$	-		$	83
Eight months charges - continuing operations	$	38		$	3		$	4		$	4		$	49
Eight months charges - discontinued operations		3			-			-			-			3
Eight months utilization/cash payments		(48	)		(32	)		(4	)		(4	)		(88	)
Eight months other adjustments & reclasses (5)		(3	)		(9	)		-			-			(12	)
Balance as of August 31, 2013 (Predecessor):	$	28		$	7		$	-		$	-		$	35

Four months charges - continuing operations	$	13		$	3		$	1		$	-		$	17
Four months charges - discontinued operations		-			-			-			-			-
Four months utilization/cash payments		(15	)		(3	)		(1	)		-			(19	)
Four months other adjustments & reclasses (6)		-			1			-			-			1
Balance as of December 31, 2013 (Successor):	$	26		$	8		$	-		$	-		$	34

(1)	Severance reserve activity includes termination benefits charges of $101 million, and net curtailment and settlement losses related to these actions of $4 million.

(2)

Includes $32 million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which are reflected in Pension and other postretirement liabilities and Other long-term assets in the Consolidated Statement of Financial Position, offset by $1 million of foreign currency translation adjustments.

(3)	Severance reserve activity includes termination benefit charges of $186 million, and net curtailment and settlement losses related to these actions of $1 million.

(4)

Includes $100 million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which are reflected in Pension and other postretirement liabilities and Other long-term assets in the Consolidated Statement of Financial Position, and $2 million for amounts reclassified as Liabilities subject to compromise.

(5)

The $(12) million includes $(5) million for amounts reclassified as Liabilities subject to compromise, $(4) million of severance-related charges for pension plan curtailments, which are reflected in Pension and other postretirement liabilities in Consolidated Statement of Financial Position, and $(3) million of reserve adjustments due to the application of fresh start accounting, which were recorded as Reorganization items, net in the Consolidated Statement of Operations.

(6)	The $1 million represents foreign currency translation adjustments.

2011 Activity

The $133 million of charges for the year 2011 includes $10 million of charges for accelerated depreciation and $2 million for inventory write-downs, which were reported in Cost of sales in the accompanying Consolidated Statement of Operations, and $13 million which was reported in discontinued operations. The remaining costs incurred of $108 million, including $92 million of severance costs, $15 million of exit costs, and $1 million of long-lived asset impairments, were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The 2011 severance costs related to the elimination of approximately 1,225 positions, including approximately 575 manufacturing/service, 550 administrative and 100 research and development positions. The geographic composition of these positions includes approximately 725 in the United States and Canada, and 500 throughout the rest of the world.

The charges of $133 million recorded in 2011 included $23 million applicable to the Graphics, Entertainment and Commercial Films Segment, $6 million applicable to the Digital Printing and Enterprise Segment and $91 million that was applicable to manufacturing/service, research and development, and administrative functions, which are shared across all segments. The remaining $13 million was applicable to discontinued operations.

As a result of these initiatives, severance payments were paid during periods through 2012 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, were paid over periods throughout 2012 and beyond.

2012 Activity

The $271 million of charges for the year 2012 includes $13 million of charges for accelerated depreciation and $4 million for inventory write-downs, which were reported in Cost of sales in the accompanying Consolidated Statement of Operations, and $39 million which was reported as discontinued operations. The remaining costs incurred of $215 million, including $158 million of severance costs, $35 million of exit costs, and $22 million of long-lived asset impairments, were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The 2012 severance costs related to the elimination of approximately 3,225 positions, including approximately 1,775 manufacturing/service, 1,050 administrative and 400 research and development positions. The geographic composition of these positions includes approximately 1,925 in the United States and Canada, and 1,300 throughout the rest of the world.

The charges of $271 million recorded in 2012 included $20 million applicable to the Graphics, Entertainment and Commercial Films Segment, $93 million applicable to the Digital Printing and Enterprise Segment and $119 million that was applicable to manufacturing/service, research and development, and administrative functions, which are shared across all segments. The remaining $39 million was applicable to discontinued operations.

As a result of these initiatives, severance payments were paid during periods through 2013 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will continue beyond 2013.

2013 Activity

Restructuring actions taken in 2013 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability. Actions included manufacturing capacity reductions in the U.S. and the U.K., the continued wind down of the consumer inkjet printer business, a workforce reduction in France, and various targeted reductions in service, sales, and other administrative functions.

As a result of these actions, for the four months ended December 31, 2013 Kodak recorded $17 million of charges reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations. For the eight months ended August 31, 2013, Kodak recorded $52 million of charges, including $4 million for accelerated depreciation and $2 million for inventory write-downs which were reported in Cost of sales, $43 million reported as Restructuring costs and other and $3 million which were reported as Discontinued operations in the accompanying Consolidated Statement of Operations, The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The 2013 severance costs related to the elimination of approximately 825 positions, including approximately 500 manufacturing/service, 300 administrative and 25 research and development positions. The geographic composition of these positions included approximately 375 in the U.S. and Canada, and 450 throughout the rest of the world.

The charges of $17 million recorded for the four months ended December 31, 2013 included $1 million applicable to the Digital Printing and Enterprise Segment, $8 million applicable to the Graphics, Entertainment and Commercial Films Segment, and $8 million that was applicable to manufacturing, research and development, and administrative functions. The charges of $52 million recorded for the eight months ended August 31, 2013 included $5 million applicable to the Digital Printing and Enterprise Segment, $22 million applicable to the Graphics, Entertainment and Commercial Films Segment, and $22 million that was applicable to manufacturing, research and development, and administrative functions and $3 million applicable to discontinued operations.

As a result of these initiatives, severance payments will be paid during periods through 2014 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid over periods throughout 2014 and beyond.

Note 19 - Retirement Plans

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 19: RETIREMENT PLANS

Substantially all U.S. employees are covered by a noncontributory defined benefit plan, the Kodak Retirement Income Plan (“KRIP”), which is funded by the Company contributions to an irrevocable trust fund. The funding policy for KRIP is to contribute amounts sufficient to meet minimum funding requirements as determined by employee benefit and tax laws plus any additional amounts the Company determines to be appropriate. Assets in the trust fund are held for the sole benefit of participating employees and retirees. They are composed of corporate equity and debt securities, U.S. government securities, partnership investments, interests in pooled funds, commodities, real estate, and various types of interest rate, foreign currency, debt, and equity market financial instruments.

For U.S. employees hired prior to March 1999 KRIP’s benefits are generally based on a formula recognizing length of service and final average earnings. KRIP includes a separate cash balance formula for all U.S. employees hired after February 1999 (the “Cash Balance Plan”). All U.S. employees hired prior to that date were granted the option to choose the traditional KRIP plan or the Cash Balance Plan. Written elections were made by employees in 1999, and were effective January 1, 2000. The Cash Balance Plan credits employees' hypothetical accounts with an amount equal to 4% of their pay, plus interest based on the 30-year Treasury bond rate. In addition, for employees participating in the Cash Balance Plan and the Company's defined contribution plan, the Savings and Investment Plan (“SIP”), the Company matches dollar-for-dollar on the first 1% contributed to SIP and $.50 for each dollar on the next 4% contributed. The Company’s contributions to SIP were $6 million and $8 million for 2013 and 2012, respectively.

The Company also sponsored unfunded non-qualified defined benefit plans for certain U.S. employees, primarily executives. The pre-petition obligations associated with these plans were discharged upon emergence pursuant to the terms of the Plan (see Retirees’ Settlement under Note 2, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings”). The plans were discontinued upon emergence.

Many subsidiaries and branches operating outside the U.S. have defined benefit retirement plans covering substantially all employees. Contributions by Kodak for these plans are typically deposited under government or other fiduciary-type arrangements. Retirement benefits are generally based on contractual agreements that provide for benefit formulas using years of service and/or compensation prior to retirement. The actuarial assumptions used for these plans reflect the diverse economic environments within the various countries in which Kodak operates.

The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is December 31.

Information regarding the major funded and unfunded U.S. and Non-U.S. defined benefit plans follows:

	Successor						Predecessor
(in millions)	Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013						Year-Ended December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,970		$	1,073		$	5,575		$	4,264		$	5,259		$	3,652
Transfers		-			-			(206	)		-			-			-
Service cost		7			2			20			6			48			10
Interest cost		68			11			120			95			206			156
Participant contributions		-			-			-			1			-			2
Plan amendments		-			(6	)		-			-			-			-
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Actuarial (gain) loss		(28	)		6			(270	)		(103	)		385			560
Curtailments		-			-			(20	)		(7	)		-			(34	)
Settlements		(532	)		(3	)		-			(2,892	)		-			(8	)
Special termination benefits		-			-			-			-			99			-
Currency adjustments		-			20			-			(152	)		-			152
Projected benefit obligation at end of period	$	4,361		$	1,074		$	4,970		$	1,073		$	5,575		$	4,264

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,647		$	891		$	4,848		$	2,479		$	4,763		$	2,436
Actual gain on plan assets		192			29			47			79			500			157
Employer contributions		1			5			1			22			7			29
Participant contributions		-			-			-			1			-			2
Settlements		(532	)		(2	)		-			(1,465	)		-			(8	)
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Currency adjustments		-			13			-			(86	)		-			89
Fair value of plan assets at end of period	$	4,184		$	907		$	4,647		$	891		$	4,848		$	2,479

Under Funded Status at end of period	$	(177	)	$	(167	)	$	(323	)	$	(182	)	$	(727	)	$	(1,785	)

Accumulated benefit obligation at end of period	$	4,309		$	1,054								$	5,497		$	4,233

The transfers of $206 million in the eight months ended August 31, 2013 represent pre-petition obligations related to the U.S. non-qualified pension plans which were discharged pursuant to the terms of the Plan. The settlement amounts above of $532 million for the U.S. in the Successor period are a result of lump sum payments from KRIP. The settlement amounts for the Non-U.S. in the eight months ended August 31, 2013 are primarily a result of the Global Settlement.

Amounts recognized in the Consolidated Statement of Financial Position for all major funded and unfunded U.S. and Non-U.S. defined benefit plans are as follows:

	As of December 31,
	Successor						Predecessor
(in millions)	2013						2012
	U.S.			Non-U.S.			U.S.			Non-U.S.

Other long-term assets	$	-		$	4		$	-		$	2
Other current liabilities		-			(1	)		-			-
Pension and other postretirement liabilities		(177	)		(170	)		-			(272	)
Liabilities held for sale											(1,515	)
Liabilities subject to compromise		-			-			(727	)		-
Net amount recognized	$	(177	)	$	(167	)	$	(727	)	$	(1,785	)

Information with respect to the major funded and unfunded U.S. and Non-U.S. defined benefit plans with an accumulated benefit obligation in excess of plan assets is as follows:


	As of December 31,
	Successor				Predecessor
(in millions)	2013				2012
	U.S.		Non-U.S.		U.S.		Non-U.S.

Projected benefit obligation	$	4,361	$	1,043	$	5,575	$	4,229
Accumulated benefit obligation		4,309		1,024		5,497		4,198
Fair value of plan assets		4,184		873		4,848		2,441

Amounts recognized in accumulated other comprehensive income (loss) for all major funded and unfunded U.S. and Non-U.S. defined benefit plans consist of:


	As of December 31,
	Successor				Predecessor
(in millions)	2013				2012
	U.S.		Non-U.S.		U.S.			Non-U.S.

Prior service credit (cost)	$	-	$	6	$	(5	)	$	(25	)
Net actuarial gain (loss)		86		8		(2,237	)		(2,202	)
Total	$	86	$	14	$	(2,242	)	$	(2,227	)

Other changes in plan assets and benefit obligations recognized in Other comprehensive income (expense) are as follows:


	Successor					Predecessor
	Four Months Ended December 31, 2013					Eight Months Ended August 31, 2013				Year-Ended December 31, 2012
(in millions)	U.S.			Non-U.S.		U.S.		Non-U.S.		U.S.			Non-U.S.

Newly established gain (loss)	$	97		$	8	$	81	$	75	$	(275	)	$	(567	)
Newly established prior service credit		-			6		-		-		-			-
Amortization of:
Prior service cost		-			-		1		1		1			3
Net actuarial loss		-			-		124		56		173			66
Prior service cost (credit) recognized due to curtailment		-			-		-		13		-			(1	)
Net curtailment gain not recognized in expense		-			-		20		7		-			34
Net (gain) loss recognized in expense due to settlements		(11	)		-		-		1,542		-			3
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	$	86		$	14	$	226	$	1,694	$	(101	)	$	(462	)

Effect of application of fresh start accounting						$	2,016	$	533

The Company does not expect to recognize any amounts recorded in accumulated other comprehensive loss as components of net periodic benefit cost over the next year.

Pension (income) expense for all defined benefit plans included:

Pension (income) expense for all defined benefit plans included:
	Successor						Predecessor
(in millions)	Four Months Ended						Eight Months Ended						Year Ended December 31,
	December 31, 2013						August 31, 2013						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	7		$	2		$	20		$	6		$	48		$	10		$	50		$	16
Interest cost		68			11			120			95			206			156			254			180
Expected return on plan assets		(123	)		(15	)		(236	)		(107	)		(389	)		(164	)		(435	)		(209	)
Amortization of:
Prior service cost		-			-			1			1			1			3			1			4
Actuarial loss		-			-			124			56			173			66			69			52
Pension (income) expense before special termination benefits, curtailments and settlements		(48	)		(2	)		29			51			39			71			(61	)		43

Special termination benefits		-			-			-			-			99			-			28			1
Curtailment (gains) losses		-			-			-			13			-			(1	)					4
Settlement (gains) losses		(11	)		(1	)		-			114			-			3						10
Net pension (income) expense for major defined benefit plans		(59	)		(3	)		29			178			138			73			(33	)		58
Other plans including unfunded plans		-			-			-			7			-			11			-			12
Net pension (income) expense	$	(59	)	$	(3	)	$	29		$	185		$	138		$	84		$	(33	)	$	70

The pension (income) expense before special termination benefits, curtailments, and settlements reported above for the eight months ended August 31, 2013 (Predecessor) includes $38 million which was reported as Discontinued operations. The Pension expense before special termination benefits, curtailments, and settlements reported above for the years ended December 31, 2012 and December 31, 2011 includes $53 million and $30 million, respectively, which was reported as Discontinued operations.

The special termination benefits of $99 million and $29 million for the years ended December 31, 2012 and 2011, respectively, were incurred as a result of Kodak's restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for those respective periods.

For 2011, $3 million of the curtailment losses and $1 million of the settlement losses were incurred as a result of Kodak’s restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for 2011. For 2012, $1 million of the settlement losses were incurred as a result of Kodak’s restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for 2012.

For the eight months ended August 31, 2013, $5 million of curtailment losses 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. The remaining curtailment losses of $8 million have been included in Discontinued operations in the Consolidated Statement of Operations. The $114 million of settlement losses were incurred as a result of the Global Settlement, and have been included in Discontinued operations in the Consolidated Statement of Operations.

The weighted-average assumptions used to determine the benefit obligation amounts for all major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Successor						Predecessor
	December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.50	%		3.19	%		4.25	%		3.14	%		3.50	%		3.55	%
Salary increase rate		3.37	%		2.65	%		3.39	%		2.69	%		3.40	%		2.84	%

The weighted-average assumptions used to determine net pension (income) expense for all the major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Successor						Predecessor
	Four Months Ended						Eight Months Ended						Year Ended December 31,
	December 31, 2013						August 31, 2013						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.25	%		3.14	%		4.25	%		3.14	%		4.25	%		4.41	%		5.24	%		4.95	%
Salary increase rate		3.39	%		2.69	%		3.39	%		2.69	%		3.45	%		2.98	%		3.99	%		3.89	%
Expected long-term rate of return on plan assets		8.20	%		5.35	%		8.12	%		6.54	%		8.52	%		7.02	%		8.43	%		7.64	%

Plan Asset Investment Strategy

The investment strategy underlying the asset allocation for the pension assets is to achieve an optimal return on assets with an acceptable level of risk while providing for the long-term liabilities, and maintaining sufficient liquidity to pay current benefits and other cash obligations of the plans. This is primarily achieved by investing in a broad portfolio constructed of various asset classes including equity and equity-like investments, debt and debt-like investments, real estate, private equity and other assets and instruments. Long duration bonds and Treasury bond futures are used to partially match the long-term nature of plan liabilities. Other investment objectives include maintaining broad diversification between and within asset classes and fund managers, and managing asset volatility relative to plan liabilities.

Every three years, or when market conditions have changed materially, each of Kodak’s major pension plans will undertake an asset allocation or asset and liability modeling study. The asset allocation and expected return on the plans’ assets are individually set to provide for benefits and other cash obligations within each country’s legal investment constraints.

Actual allocations may vary from the target asset allocations due to market value fluctuations, the length of time it takes to implement changes in strategy, and the timing of cash contributions and cash requirements of the plans. The asset allocations are monitored, and are rebalanced in accordance with the policy set forth for each plan.

The total plan assets attributable to the major U.S. defined benefit plans at December 31, 2013 relate to KRIP. The expected long-term rate of return on plan assets assumption (“EROA”) is based on a combination of formal asset and liability studies that include forward-looking return expectations given the current asset allocation. A review of the EROA as of December 31, 2013, based upon the current asset allocation and forward-looking expected returns for the various asset classes in which KRIP invests, resulted in an EROA of 7.8%.

As with KRIP, the EROA assumptions for certain of Kodak’s other pension plans were reassessed as of December 31, 2013. The annual expected return on plan assets for the major non-U.S. pension plans range from 2.4% to 7.2% based on the plans’ respective asset allocations as of December 31, 2013.

Plan Asset Risk Management

Kodak evaluates its defined benefit plans’ asset portfolios for the existence of significant concentrations of risk. Types of concentrations that are evaluated include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, and individual fund. As of December 31, 2013 and 2012, there were no significant concentrations (defined as greater than 10 percent of plan assets) of risk in Kodak’s defined benefit plan assets.

The Company's weighted-average asset allocations for its major U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	Successor			Predecessor
	2013			2012			2013 Target
Asset Category
Equity securities		16	%		25	%		22	-	32	%
Debt securities		30	%		38	%		34	-	44	%
Real estate		5	%		4	%		0	-	10	%
Cash and cash equivalents		14	%		2	%		0	-	6	%
Global balanced asset allocation funds		13	%		11	%		9	-	15	%
Other		22	%		20	%		14	-	20	%
Total		100	%		100	%

The Company's weighted-average asset allocations for its major Non-U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	Successor			Predecessor
	2013			2012			2013 Target
Asset Category
Equity securities		18	%		13	%		15	-	25	%
Debt securities		30	%		40	%		25	-	35	%
Real estate		1	%		2	%		0	-	4	%
Cash and cash equivalents		3	%		2	%		0	-	6	%
Global balanced asset allocation funds		6	%		3	%		4	-	10	%
Other		42	%		40	%		35	-	45	%
Total		100	%		100	%

Fair Value Measurements

Kodak’s asset allocations by level within the fair value hierarchy at December 31, 2013 and 2012 are presented in the tables below for Kodak’s major defined benefit plans. Kodak’s plan assets were accounted for at fair value and are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Kodak’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value of assets and their placement within the fair value hierarchy levels.

Major U.S. Plans

December 31, 2013

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	587	$	-	$	587

Equity Securities		-			481		183		664

Debt Securities:
Government Bonds		-			224		205		429
Inflation-Linked Bonds		-			39		105		144
Investment Grade Bonds		-			234		-		234
Global High Yield & Emerging Market Debt		-			263		178		441

Real Estate		-			-		200		200

Global Balanced Asset Allocation Funds		-			540		-		540

Other:
Private Equity		-			-		951		951
Derivatives with unrealized gains		16			-		-		16
Derivatives with unrealized losses		(22	)		-		-		(22	)
	$	(6	)	$	2,368	$	1,822	$	4,184

Major U.S. Plans

December 31, 2012

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	83	$	-	$	83

Equity Securities		221			804		163		1,188

Debt Securities:
Government Bonds		-			538		201		739
Inflation-Linked Bonds		-			111		104		215
Investment Grade Bonds		-			386		-		386
Global High Yield & Emerging Market Debt		-			324		201		525

Real Estate		-			-		198		198

Global Balanced Asset Allocation Funds		-			530		-		530

Other:
Private Equity		-			-		1,002		1,002
Insurance Contracts		-			1		-		1
Derivatives with unrealized gains		7			-		-		7
Derivatives with unrealized losses		(26	)		-		-		(26	)
	$	202		$	2,777	$	1,869	$	4,848

For Kodak’s major U.S. defined benefit pension plans, equity investments are invested broadly in U.S. equity, developed international equity, and emerging markets. Fixed income investments are comprised primarily of long duration U.S. Treasuries and global government bonds, U.S. below investment-grade corporate bonds, as well as U.S. and emerging market companies’ debt securities diversified by sector, geography, and through a wide range of market capitalizations. Real estate investments include investments in office, industrial, retail and apartment properties. Private equity investments are primarily comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital, leveraged buyout and special situation funds. Natural resource investments in oil and gas partnerships and timber funds are also included in this category.

Major Non-U.S. Plans

December 31, 2013

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	25	$	-	$	25

Equity Securities		-			151		15		166

Debt Securities:
Government Bonds		-			121		32		153
Inflation-Linked Bonds		-			30		-		30
Investment Grade Bonds		-			62		-		62
Global High Yield & Emerging Market Debt		-			24		-		24

Real Estate		-			6		5		11

Global Balanced Asset Allocation Funds		-			53		-		53

Other:
Absolute Return		-			36		-		36
Private Equity		-			2		54		56
Insurance Contracts		-			294		-		294
Derivatives with unrealized gains		1			-		-		1
Derivatives with unrealized losses		(4	)		-		-		(4	)
	$	(3	)	$	804	$	106	$	907

Major Non-U.S. Plans

December 31, 2012

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	57	$	-	$	57

Equity Securities		43			276		13		332

Debt Securities:
Government Bonds		-			145		7		152
Inflation-Linked Bonds		-			275		251		526
Investment Grade Bonds		-			74		-		74
Global High Yield & Emerging Market Debt		-			229		-		229

Real Estate		-			5		44		49

Global Balanced Asset Allocation Funds		-			71		-		71

Other:
Absolute Return		-			324		-		324
Private Equity		-			2		322		324
Insurance Contracts		-			338		-		338
Derivatives with unrealized gains		4			-		-		4
Derivatives with unrealized losses		(1	)		-		-		(1	)
	$	46		$	1,796	$	637	$	2,479

For Kodak’s major non-U.S. defined benefit pension plans, equity investments are invested broadly in local equity, developed international and emerging markets. Fixed income investments are comprised primarily of long duration government and corporate bonds with some emerging market debt. Real estate investments include investments in primarily office, industrial, and retail properties. Private equity investments are comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital and leveraged buyout funds. Absolute return investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies held separate from the derivative-linked hedge funds described later in this footnote.

Cash and cash equivalents are valued utilizing cost approach valuation techniques. Equity and debt securities are valued using a market approach based on the closing price on the last business day of the year (if the securities are traded on an active market), or based on the proportionate share of the estimated fair value of the underlying assets (net asset value). Other investments are valued using a combination of market, income, and cost approaches, based on the nature of the investment. Absolute return investments are primarily valued based on net asset value derived from observable market inputs. Real estate investments are valued primarily based on independent appraisals and discounted cash flow models, taking into consideration discount rates and local market conditions. Private equity investments are valued primarily based on independent appraisals, discounted cash flow models, cost, and comparable market transactions, which include inputs such as discount rates and pricing data from the most recent equity financing. Insurance contracts are primarily valued based on contract values, which approximate fair value.

Some of the plans’ assets, primarily absolute return, real estate, and private equity, do not have readily determinable market values due to the nature of these investments. For these investments, fund manager or general partner estimates were used where available. The estimates for the absolute return assets are derived from observable inputs, based on the fair value of the underlying positions, which have readily available market prices. For investments with lagged pricing, Kodak used the available net asset values, and also considered expected return, subsequent cash flows and material events.

For all of Kodak’s major defined benefit pension plans, investment managers are selected that are expected to provide best-in-class asset management for their particular asset class, and expected returns greater than those expected from existing salable assets, especially if this would maintain the aggregate volatility desired for each plan’s portfolio. Investment managers are retained for the purpose of managing specific investment strategies within contractual investment guidelines. Certain investment managers are authorized to invest in derivatives such as futures, swaps, and currency forward contracts. Investments in futures and swaps are used to obtain targeted exposure to a particular asset, index or bond duration and only require a portion of the cash to gain exposure to the notional value of the underlying investment. The remaining cash is available to be deployed and in some cases is invested in a diversified portfolio of various uncorrelated hedge fund strategies that provide added returns at a lower level of risk. Of the investments shown in the major U.S. plans table above, 10%, 10%, and 3% of the total assets as of December 31, 2013 reported in equity securities, government bonds, and inflation-linked bonds, respectively and 11%, 15% and 4% of the total assets as of December 31, 2012 reported in equity securities, government bonds, and inflation-linked bonds, respectively are reflective of the exposures gained from the use of derivatives, and are invested in a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies.

Of the investments shown in the major Non-U.S. plans table above, 1%, and 10% of the total assets as of December 31, 2013 reported in equity securities and government bonds, respectively, and 3%, 4% and 20% of the total assets as of December 31, 2012 reported in equity securities, government bonds, and inflation-linked bonds, respectively, are reflective of the exposures gained from the use of derivatives, and are invested in a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies.

Foreign currency contracts and swaps are used to partially hedge foreign currency risk. Additionally, Kodak’s major defined benefit pension plans invest in government bond futures or local government bonds to partially hedge the liability risk of the plans.

The following is a reconciliation of the beginning and ending balances of level 3 assets of Kodak’s major U.S. defined benefit pension plans:

(in millions)

	Successor
	U.S.
	Balance at September 1, 2013		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2013

Equity Securities	$	176	$	9		$	(2	)	$	-	$	183
Government Bonds		204		5			(4	)		-		205
Inflation-Linked Bonds		111		(4	)		(2	)		-		105
Global High Yield & Emerging Market Debt		140		38			-			-		178
Real Estate		204		6			(10	)		-		200
Private Equity		959		52			(60	)		-		951
Total	$	1,794	$	106		$	(78	)	$	-	$	1,822

	Predecessor
	U.S.
	Balance at January 1, 2013		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at August 31, 2013

Equity Securities	$	163	$	16	$	5		$	(8	)	$	176
Government Bonds		201		17		(15	)		1			204
Inflation-Linked Bonds		104		12		(5	)		-			111
Global High Yield & Emerging Market Debt		201		27		(5	)		(83	)		140
Real Estate		198		21		(15	)		-			204
Private Equity		1,002		39		(82	)		-			959
Total	$	1,869	$	132	$	(117	)	$	(90	)	$	1,794

	Predecessor
	U.S.
	Balance at January 1, 2012		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2012

Equity Securities	$	136	$	16		$	11		$	-		$	163
Government Bonds		237		27			(63	)		-			201
Inflation-Linked Bonds		260		21			(177	)		-			104
Global High Yield & Emerging Market Debt		-		24			177			-			201
Absolute Return		135		10			20			(165	)		-
Real Estate		213		(9	)		(6	)		-			198
Private Equity		971		126			(95	)		-			1,002
Total	$	1,952	$	215		$	(133	)	$	(165	)	$	1,869

The following is a reconciliation of the beginning and ending balances of level 3 assets of Kodak’s major Non-U.S. defined benefit pension plans (in millions):

	Successor
	Non-U.S.
	Balance at September 1, 2013		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2013

Equity Securities	$	15	$	1	$	(1	)	$	-	$	15
Government Bonds		30		2		-			-		32
Inflation-Linked Bonds		-		-		-			-		-
Real Estate		7		-		(2	)		-		5
Private Equity		55		1		(2	)		-		54
Total	$	107	$	4	$	(5	)	$	-	$	106

	Predecessor
	Non-U.S.
	Balance at January 1, 2013		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at August 31, 2013

Equity Securities	$	13	$	2		$	-		$	-	$	15
Government Bonds		7		4			19			-		30
Inflation-Linked Bonds		251		21			(272	)		-		-
Real Estate		44		(5	)		(32	)		-		7
Private Equity		322		(26	)		(241	)		-		55
Total	$	637	$	(4	)	$	(526	)	$	-	$	107

on-US	Predecessor
	Non-U.S.
	Balance at January 1, 2012		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2012

Equity Securities	$	6	$	1	$	6		$	-		$	13
Government Bonds		6		1		-			-			7
Inflation-Linked Bonds		251		21		13			(34	)		251
Real Estate		55		2		(13	)		-			44
Private Equity		312		28		(18	)		-			322
Total	$	630	$	53	$	(12	)	$	(34	)	$	637

Kodak expects to contribute approximately $0 million and $18 million in 2014 for the major U.S. and Non-U.S. defined benefit pension plans, respectively.

The following pension benefit payments, which reflect expected future service, are expected to be paid:

(in millions)	U.S.		Non-U.S.
2014	$	370	$	77
2015		360		72
2016		349		68
2017		339		64
2018		330		61
2019-2023		1,538		295

Note 20 - Other Postretirement Benefits

12 Months Ended

Dec. 31, 2013

Postemployment Benefits [Abstract]

Postemployment Benefits Disclosure [Text Block]

NOTE 20: OTHER POSTRETIREMENT BENEFITS

The Company provided U.S. medical, dental, life insurance, and survivor income benefits to eligible retirees, long-term disability recipients and their spouses, dependents and survivors. Generally, to be eligible for these benefits, former employees leaving the Company prior to January 1, 1996 were required to be 55 years of age with ten years of service or their age plus years of service must have equaled or exceeded 75. For those leaving the Company after December 31, 1995, former employees must be 55 years of age with ten years of service or have been eligible as of December 31, 1995. These benefits are paid from the general assets of the Company as they are incurred.

The Company's subsidiary in Canada offers similar postretirement benefits.

On November 7, 2012, the Bankruptcy Court entered an order approving a settlement agreement between the Debtors and the Retiree Committee appointed by the U.S. Trustee which eliminated or reduced certain retiree benefits under the U.S. plan. The Company also eliminated all postretirement benefits for active employees in the U.S.

The measurement date used to determine the net benefit obligation for Kodak's other postretirement benefit plans is December 31.

Changes in Kodak’s benefit obligation and funded status for the U.S. and Canada other postretirement benefit plans were as follows:

(in millions)	Successor			Predecessor
	2013			2013			2012

Net benefit obligation at beginning of period	$	82		$	137		$	1,294
Service cost		-			-			1
Interest cost		1			3			44
Plan participants’ contributions		4			9			17
Plan amendments		-			-			(460	)
Actuarial (gain) loss		(2	)		(50	)		117
Settlements		-			-			(738	)
Benefit payments		(6	)		(12	)		(134	)
Other		-			-			(6	)
Currency adjustments		(1	)		(5	)		2
Net benefit obligation at end of period	$	78		$	82		$	137

Underfunded status at end of period	$	(78	)	$	(82	)	$	(137	)

Amounts recognized in the Consolidated Statement of Financial Position for the Company's U.S. and Canada plans consist of:

	As of December 31,
(in millions)	2013			2012

Other current liabilities	$	(8	)	$	(23	)
Pension and other postretirement liabilities		(70	)		(114	)
	$	(78	)	$	(137	)

Pre-tax amounts recognized in accumulated other comprehensive loss for the Company's U.S. and Canada plans consist of:

(in millions)	Successor		Predecessor
	As of December 31,
	2013		2012

Prior service credit	$	-	$	1,118
Net actuarial gain (loss)		2		(73	)
Total recorded in Accumulated other comprehensive income	$	2	$	1,045

Changes in benefit obligations recognized in Other comprehensive income (loss) consist of:

(in millions)	Successor		Predecessor
	2013		2013			2012
Newly established gain (loss)	$	2	$	50		$	(117	)
Newly established prior service credit		-		-			460
Amortization of:
Prior service credit		-		(75	)		(83	)
Net actuarial loss		-		3			26
Prior service credit recognized due to curtailment		-		-			(9	)
Net loss recognized in expense due to settlement		-		-			510
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$	2	$	(22	)	$	787

Effect of application of fresh start accounting			$	(1,023	)

Other postretirement benefit cost for the Company's U.S. and Canada plans included:

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

Components of net postretirement benefit cost:
Service cost	$	-	$	-		$	1		$	1
Interest cost		1		3			44			64
Amortization of:
Prior service credit		-		(75	)		(83	)		(77	)
Actuarial loss		-		3			26			32
Other postretirment benefit cost (income) before curtailments and settlements	$	1	$	(69	)	$	(12	)	$	20
Curtailment gains		-		-			(9	)		-
Settlement gains		-		-			(228	)		-
Other postretirement benefit cost (income) from continuing operations	$	1	$	(69	)	$	(249	)	$	20

The Company does not expect to recognize any amounts recorded in accumulated other comprehensive loss as components of net periodic benefit cost over the next year.

The weighted-average assumptions used to determine the net benefit obligations were as follows:

	Successor			Predecessor
	December 31,			August 31,			December 31,
	2013			2013			2012
Discount rate		4.24	%		4.02	%		2.97	%
Salary increase rate		2.50	%		2.50	%		2.50	%

The weighted-average assumptions used to determine the net postretirement benefit cost were as follows:

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011
Discount rate		4.02	%		2.97	%		4.25	%		5.03	%
Salary increase rate		2.50	%		2.50	%		3.09	%		4.05	%

The weighted-average assumed healthcare cost trend rates used to compute the other postretirement amounts were as follows:

	Successor			Predecessor
	2013			2012
Healthcare cost trend		6.61	%		7.08	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00	%		5.00	%
Year that the rate reaches the ultimate trend rate		2020			2019

A one-percentage point change in assumed healthcare cost trend rates would have the following effects:

(in millions)	1% increase		1% decrease
Effect on total service and interest cost	$	-	$	-
Effect on postretirement benefit obligation		6		(5	)

Kodak expects to make $8 million of benefit payments for its U.S. and Canada unfunded other postretirement benefit plans in 2014.

The following other postretirement benefits, which reflect expected future service, are expected to be paid.

(in millions)
2014	$	8
2015		7
2016		7
2017		6
2018		5
2019-2023		22

Note 21 - Earnings Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 21: EARNINGS PER SHARE

All outstanding shares of common stock of the Predecessor Company were cancelled as of the Effective Date. The Successor Company issued a total of 41.8 million shares of new common stock on the Effective Date.

Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the period. Weighted-average basic and diluted shares outstanding were 41.7 million, 272.7 million, 271.8 million and 269.1 million for the four months ended December 31, 2013, eight months ended August 31, 2013, and years ended December 31, 2012 and December 31, 2011, respectively.

As a result of the net loss from continuing operations presented for the four months ended December 31, 2013, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period, as utilizing diluted shares would be anti-dilutive to loss per share. If the Successor Company had reported earnings from continuing operations for the four months ended December 31, 2013, 0.2 million shares of Kodak’s common stock from unvested share-based awards were dilutive and would have been included in the computation of diluted earnings per share. Potential shares of Kodak’s common stock related to the assumed conversion of approximately 1.7 million outstanding warrants to purchase common shares would have been included in the computation of diluted earnings per share, as these securities were dilutive.

The Predecessor Company reported earnings from continuing operations for eight months ended August 31, 2013. However, no additional shares of Kodak’s common stock from unvested share-based awards were included in the computation of diluted earnings per share as they were all anti-dilutive.

If Kodak had reported earnings from continuing operations for the years ended December 31, 2012 and 2011, the following potential shares of Kodak’s common stock would have been dilutive in the computation of diluted earnings per share:

	Predecessor
(in millions of shares)	2012		2011

Unvested share-based awards		0.0		0.4

The computation of diluted earnings per share for the eight months ended August 31, 2013 and the years ended December 31, 2012 and 2011 also excluded the assumed conversion of outstanding employee stock options and detachable warrants to purchase common shares, because the effects would have been anti-dilutive. The following table sets forth the total amount of outstanding employee stock options and detachable warrants to purchase common shares as of the end of each reporting period:

	Predecessor
	August 31,		December 31,
(in millions of shares)	2013		2012		2011

Employee stock options		7.0		7.9		13.6
Detachable warrants to purchase common shares		40.0		40.0		40.0
Total		47.0		47.9		53.6

Diluted earnings per share calculations for the eight months ended August 31, 2013 and the years ended December 31, 2012 and 2011 could also reflect shares related to the assumed conversion of approximately $400 million of convertible senior notes due 2017, if dilutive. Kodak’s diluted (loss) earnings per share excludes the effect of these convertible securities, as they were anti-dilutive for all periods presented.

Note 22 - Stock-Based Compensation

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE 22: STOCK-BASED COMPENSATION

2013 Omnibus Incentive Plan

As part of the Plan, the Bankruptcy Court approved the Company’s 2013 Omnibus Incentive Plan (the “2013 Plan”) which replaces all prior stock-based employee benefit plans (including the 2005 Omnibus Long-Term Compensation Plan and the 2000 Omnibus Long-Term Compensation Plan).

The 2013 Plan is administered by the Executive Compensation Committee of the Board of Directors, and the Board of Directors also has the authority and responsibility granted to the Executive Compensation Committee with respect to the 2013 Plan. Awards under the 2013 Plan may be cash-based or stock-based. Officers, directors and employees of the Company and its consolidated subsidiaries are eligible to receive awards under the 2013 Plan. Unless sooner terminated by the Executive Compensation Committee, no awards may be granted under the 2013 Plan after the tenth anniversary of the Effective Date.

The maximum number of shares of common stock that may be issued under the 2013 Plan is approximately 4.8 million. In addition, under the 2013 Plan, the maximum number of shares available for the grant of incentive stock options is 2.0 million shares. The maximum number of shares as to which stock options or stock appreciation rights may be granted to any one person under the 2013 Plan in any calendar year is 2.0 million shares. The maximum number of the performance-based compensation awards that may be granted to any one employee under the 2013 Plan in any calendar year is 1.0 million shares or, in the event such award is paid in cash, $2.5 million. The maximum number of awards that may be granted to any non-employee director under the 2013 Plan in any calendar year may not exceed a number of awards with a grant date fair value of $900,000, computed as of the grant date.

For awards that vest based solely on service conditions, Kodak recognizes compensation expense on a straight-line basis over the requisite service period. For awards with vesting that is contingent upon the achievement of performance conditions, Kodak recognizes compensation expense on a straight-line basis over the performance period for each separately vesting tranche of the award. Kodak reduces the compensation expense by an estimated forfeiture rate which is based on actual experience. Kodak assesses the likelihood that performance-based shares will be earned based on the probability of meeting the performance criteria. For those performance-based awards that are deemed probable of achievement, expense is recorded, and for those awards that are deemed not probable of achievement, no expense is recorded. Kodak assesses the probability of achievement each quarter.

Kodak did not issue any stock options during the four months ended December 31, 2013. Kodak recognized compensation expense related to unvested stock and performance awards of $1 million for the four months ended December 31, 2013.

As of December 31, 2013 there was $5 million of total unrecognized compensation cost related to unvested awards. The cost is expected to be recognized over a weighted-average period of 1.4 years.

Predecessor

Prior to the Effective Date, Kodak had shares or share-based awards outstanding under two share-based employee compensation plans consisting of the 2005 Omnibus Long-Term Compensation Plan (the “2005 Plan”), and the 2000 Omnibus Long-Term Compensation Plan (the “2000 Plan”). In conjunction with the Plan (see Note 2, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings”), all shares, options, restricted shares and other share-based awards that were outstanding on the Effective Date were canceled.

Kodak recognized stock-based compensation expense in the amount of $3 million, $7 million and $20 million for the eight months ended August 31, 2013, and the years ended December 31, 2012 and 2011, respectively. There were no proceeds from the issuance of common stock through stock option plans for the eight months ended August 31, 2013 (Predecessor) or the years ended December 31, 2012 (Predecessor) or 2011 (Predecessor).

Of the expense amounts noted above, compensation expense related to stock options during the eight months ended August 31, 2013, and the years ended December 31, 2012 and 2011 was $1 million, $2 million and $3 million, respectively. Compensation expense related to unvested stock and performance awards during the eight months ended August 31, 2013, and years ended December 31, 2012 and 2011 was $2 million, $5 million and $17 million, respectively.

The 2005 Plan and the 2000 Plan were administered by the Restructuring and Executive Compensation Committee of the Board of Directors. Stock options were generally non-qualified and were at exercise prices not less than 100% of the per share fair market value on the date of grant. Stock-based compensation awards granted under Kodak’s stock incentive plans were generally subject to a three-year vesting period from the date of grant.

Under the 2005 Plan, 11 million shares of the Company's common stock could be granted to employees between January 1, 2005 and December 31, 2014. This share reserve could be increased by: shares that are forfeited pursuant to awards made under the 2000 Plan and 2005 Plan; shares retained for payment of tax withholding; shares delivered for payment or satisfaction of tax withholding; shares reacquired on the open market using cash proceeds from option exercises; and awards that otherwise do not result in the issuance of shares. The 2005 Plan was substantially similar to and was intended to replace the 2000 Plan, which expired on January 18, 2005. Options granted under the 2005 Plan generally expired seven years from the date of grant, but could be forfeited or canceled earlier if the optionee's employment terminated prior to the end of the contractual term. The 2005 Plan provided for, but was not limited to, grants of unvested stock, performance awards, and Stock Appreciation Rights (“SARs”), either in tandem with options or freestanding. SARs allowed optionees to receive payment equal to the increase in the market price of the Company's stock from the grant date to the exercise date. Compensation expense recognized for the eight months ended August 31, 2013 and the years ended December 31, 2012 and 2011 on those freestanding SARs was not material.

Under the 2000 Plan, 22 million shares of the Company's common stock were eligible for grant to a variety of employees between January 1, 2000 and December 31, 2004. The 2000 Plan was substantially similar to, and was intended to replace, the 1995 Omnibus Long-Term Compensation Plan, which expired on December 31, 1999. The options generally expire ten years from the date of grant, but could expire sooner if the optionee's employment terminated. The 2000 Plan provided for, but was not limited to, grants of unvested stock, performance awards, and SARs, either in tandem with options or freestanding. Compensation expense recognized for the eight months ended August 31, 2013 and the years ended December 31, 2012 and 2011 on those freestanding SARs was not material.

Further information relating to stock options is as follows:

	Shares							Weighted-Average
	Under		Range of Price					Exercise
(Amounts in thousands, except per share amounts)	Option		Per Share					Price Per Share

Outstanding on December 31, 2010		18,030	$	2.64	-	$	48.34	$	25.22
Granted		2,179	$	2.82	-	$	5.22	$	3.41
Exercised		-			N/A				N/A
Terminated, Expired, Surrendered		6,599	$	3.40	-	$	65.91	$	31.07
Outstanding on December 31, 2011		13,610	$	2.64	-	$	38.04	$	18.89
Granted		-			N/A				N/A
Exercised		-			N/A				N/A
Terminated, Expired, Surrendered		5,670	$	3.40	-	$	38.04	$	27.97
Outstanding on December 31, 2012		7,940	$	2.64	-	$	36.66	$	12.40
Canceled		7,940	$	2.64	-	$	36.66	$	12.40
Outstanding on September 3, 2013		-			-				-
Exercisable on December 31, 2011		10,568	$	2.64	-	$	38.04	$	23.25
Exercisable on December 31, 2012		6,456	$	2.64	-	$	36.66	$	14.38

There were no option exercises during 2011, 2012 or 2013.

The fair value of each option award was estimated on the date of grant using the Black-Scholes option valuation model that uses the assumptions noted in the following table. Expected volatilities were based on historical volatility of the Company's stock, management's estimate of implied volatility of the Company's stock, and other factors. The expected term of options granted was derived from the vesting period of the award, as well as historical exercise behavior, and represents the period of time that options granted are expected to be outstanding. The risk-free rate was calculated using the U.S. Treasury yield curve, and is based on the expected term of the option. Kodak used historical data to estimate forfeitures.

The Black-Scholes option pricing model was used with the following weighted-average assumptions for options issued in each year:

	For the Year Ended
	2011
Weighted-average risk-free interest rate		2.48%	-	2.25%
Risk-free interest rates		2.2%	-	2.50%
Weighted-average expected option lives			6	years
Expected option lives			6	years
Weighted-average volatility			59%
Expected volatilities		59%	-	60%
Weighted-average expected dividend yield			0.00%
Expected dividend yields			0.00%

No options were granted in 2012 or 2013.

The weighted-average fair value per option granted in 2011 was $1.92.

Note 23 - Shareholders' Equity	12 Months Ended
Note 23 - Shareholders' Equity	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 23: SHAREHOLDERS’ EQUITY In connection with the Company’s reorganization and emergence from bankruptcy, all shares of the Predecessor Company’s common stock were canceled. The Successor Company 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 December 31, 2013 there are 41.6 million shares of common stock and no shares of preferred stock issued and outstanding. On the Effective Date, the Company issued, to the holders of general unsecured claims and the retiree settlement unsecured claim, net-share settled warrants to purchase: (i) 2.1 million shares of common stock at an exercise price of $14.93 and (ii) 2.1 million shares of common stock at an exercise price of $16.12. The warrants are classified as equity instruments and reported within Additional paid in capital in the Consolidated Statement of Financial Position at their fair value as of the Effective Date ($24 million). As of December 31, 2013, there were warrants outstanding to purchase 4 million shares of common stock. During the four months ending December 31, 2013 the Company repurchased 0.2 million shares of common stock for approximately $3 million to satisfy tax withholding obligations in connection with the issuance of stock to employees under the Plan.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Note 24 - Accumulated Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2013

Comprehensive Income (Loss) Note [Text Block]

NOTE 24: ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in Accumulated other comprehensive income (loss), net of tax, was as follows:

	Successor
(in millions)	Four Months Ended December 31, 2013
	Unrealized Gains (Losses) Related to Available for Sale Securities		Unrealized Gains (Losses) from Hedging Activity		Currency Translation Adjustments		Pension and Other Postretirement Benefit Plan Obligation Changes		Total
Beginning balance	$	-	$	-	$	-	$	-	$	-
Other comprehensive income before reclassification		-		-		1		98		99
Amounts reclassified from accumulated other comprehensive income		-		-		-		-		-
Ending balance	$	-	$	-	$	1	$	98	$	99

	Predecessor
(in millions)	Eight Months Ended August 31, 2013
	Unrealized Gains (Losses) Related to Available for Sale Securities			Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments			Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1		$	(2	)	$	318		$	(2,933	)	$	(2,616	)
Other comprehensive income before reclassification		-			-			4			379			383
Amounts reclassified from accumulated other comprehensive income		-			-			-			1,225			1,225
Elimination of Predecessor Company accumulated other comprehensive income		(1	)		2			(322	)		1,329			1,008
Ending balance	$	-		$	-		$	-		$	-		$	-

The following amounts were reclassified out of Accumulated other comprehensive income:

(in millions)	Successor		Predecessor
	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013
Details about Accumulated other comprehensive income components	Amount Reclassified from Accumulated Other Comprehensive Income		Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations

Pension and other postretirement benefit plan obligation changes:
Amortization of prior-service credit	$	-	$	(75	)	(a)
Amortization of actuarial losses		-		185		(a)
Recognition of losses due to settlements		-		1,563		(a)
	$	-	$	1,673			Total before tax
		-		(448	)		Tax provision
Reclassifications for the period	$	-	$	1,225			Net of tax

(a) See Note 19, “Retirement Plans,” and Note 20, “Other Postretirement Benefits,” regarding the pensions and other postretirement plan obligation changes.

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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Segment Reporting Disclosure [Text Block]

Note 25 - Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

NOTE 25: SEGMENT INFORMATION

Current Segment Reporting Structure

Effective in the third quarter of 2012, Kodak had three reportable segments: the Graphics, Entertainment and Commercial Films Segment, the Digital Printing and Enterprise Segment, and the Personalized and Document Imaging Segment. Effective in the first quarter of 2013, the Intellectual Property and Brand Licensing strategic product group is reported in the Graphics, Entertainment and Commercial Films Segment. The Intellectual Property and Brand Licensing strategic product group was previously reported in the Personalized and Document Imaging Segment. Effective in the second quarter of 2013, due to the Personalized and Document Imaging Segment (excluding the Consumer Film business, for which Kodak has entered into an ongoing supply arrangement) being reported as discontinued operations, Kodak has two reportable segments: the Graphics, Entertainment and Commercial Films Segment and the Digital Printing and Enterprise Segment. The balance of Kodak’s continuing operations, which do not meet the criteria of a reportable segment, are reported in All Other. Prior period segment results have been revised to conform to the current period segment reporting structure. A description of the segments follows.

Graphics, Entertainment and Commercial Films: The Graphics, Entertainment and Commercial Films Segment provides digital and traditional product and service offerings to a variety of commercial industries, including commercial print, direct mail, book publishing, newspapers and magazines, packaging, motion picture entertainment, printed electronics, and the aerial and industrial film markets. The Graphics, Entertainment and Commercial Films Segment encompass Graphics, Entertainment Imaging & Commercial Films and Kodak’s intellectual property and brand licensing activities. Products and services offerings include digital plates, CTP output devices, digital controllers, unified workflow solutions and entertainment imaging and commercial films. On February 1, 2013, Kodak sold certain digital imaging patents.

Digital Printing and Enterprise: The Digital Printing and Enterprise Segment serves a variety of customers in the creative, in-plant, data center, consumer printing, commercial printing, packaging, newspaper and digital service bureau market segments with a range of software, media and hardware products that provide customers with a variety of solutions. The Digital Printing and Enterprise Segment encompasses Digital Printing, including PROSPER equipment and STREAM technology, Packaging and Functional Printing which includes the FLEXCEL NX and FLEXCEL direct platforms, Enterprise Services & Solutions, and Consumer Inkjet Systems. On September 28, 2012, Kodak announced a plan, starting in 2013, to focus its Consumer Inkjet business solely on the sale of ink to its installed printer base.

All Other: All Other is composed of Kodak’s consumer film business and a utilities variable interest entity. Effective August 31, 2013 the Company sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity of which Kodak is the primary beneficiary.

Change in Segment Measure of Profit and Loss

During the second quarter of 2013, the Predecessor Company changed its segment measure of profit and loss to exclude amortization of prior service credits related to the U.S. Postretirement Benefit Plan. Prior to this change, Kodak excluded certain other components of pension and other postretirement benefit obligation (“OPEB”) costs from the segment measure of profitability. As a result of this change, the operating segment results now exclude the interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan, and special termination benefit, curtailment and settlement components of pension and OPEB expense. The service cost component for all plans will continue to be reported as a part of operating segment results, as will the amortization of prior service cost component for all plans other than for the U.S. Postretirement Benefit Plan. Prior period segment results have been revised to reflect this change.

Upon adoption of fresh start accounting, the Successor Company eliminated prior service credits related to the U.S. Postretirement Benefit Plan. Therefore the four months ended December 31, 2013 does not include any amortization related to prior service credits related to the U.S. Postretirement Benefit Plan.

Segment financial information is shown below.

	Successor		Predecessor
	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
(in millions)

Net sales from continuing operations:

Graphics, Entertainment & Commercial Films	$	519	$	987	$	1,680	$	2,341
Digital Printing and Enterprise		284		519		939		1,099
All Other		2		36		100		145
Consolidated total	$	805	$	1,542	$	2,719	$	3,585

	Successor			Predecessor
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:

Graphics, Entertainment and Commercial Films	$	(37	)	$	5		$	(210	)	$	(8	)
Digital Printing and Enterprise		(59	)		(37	)		(280	)		(613	)
Total of reportable segments	$	(96	)	$	(32	)	$	(490	)	$	(621	)

All Other		(3	)		-			(3	)		8
Restructuring costs and other		17			49			232			120
Corporate components of pension and OPEB income (expense) (1)		67			43			(2	)		61
Other operating (expense) income, net		(2	)		495			86			56
Legal contingencies, settlements and other		(3	)		-			1			-
Loss on early extinguishment of debt, net		-			8			7			-
Interest expense		22			106			139			138
Other income (charges), net		12			(13	)		21			(3	)
Reorganization items, net		16			(2,026	)		843			-
Consolidated (loss) earnings from continuing operations before income taxes	$	(74	)	$	2,356		$	(1,610	)	$	(757	)

(1) Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension and other postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net and curtailments and settlements included in Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

(in millions)	Successor		Predecessor
	December 31,		December 31,		December 31,
	2013		2012		2011

Segment total assets:

Graphics, Entertainment and Commercial Films	$	1,322	$	1,350	$	1,451
Digital Printing and Enterprise		681		524		549
Total of reportable segments		2,003		1,874		2,000
All Other		156		189		607
Cash and cash equivalents		844		1,135		861
Deferred income tax assets		102		545		509
Assets held for sale		95		578		699
Consolidated total assets	$	3,200	$	4,321	$	4,676

(in millions)
Intangible asset amortization expense from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	3	$	7	$	21	$	33
Digital Printing and Enterprise		5		3		5		6
Consolidated total	$	8	$	10	$	26	$	39

(in millions)
Depreciation expense from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	46	$	61	$	100	$	106
Digital Printing and Enterprise		13		20		41		49
Sub-total		59		81		141		155
Other		8		6		29		56
Restructuring-related depreciation		-		4		12		10
Consolidated total	$	67	$	91	$	182	$	221

	Successor		Predecessor
(in millions)	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Capital additions from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	13	$	10	$	14	$	35
Digital Printing and Enterprise		8		6		18		47
Sub-total		21		16		32		82
Other		-		2		1		9
Consolidated total	$	21	$	18	$	33	$	91

	Successor		Predecessor
(in millions)	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Net sales to external customers attributed to (1):	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
The United States	$	236	$	515	$	852	$	1,162
Europe, Middle East and Africa	$	287	$	548	$	966	$	1,225
Asia Pacific		207		330		660		808
Canada and Latin America		75		149		241		390
Non U.S. countries total	$	569	$	1,027	$	1,867	$	2,423
Consolidated total	$	805	$	1,542	$	2,719	$	3,585

(1)

Sales are reported in the geographic area in which they originate. The Company’s operations in Japan generated more than 10% of net sales in the year ended December 31, 2012, totaling $274 million. No other non-U.S. country generated more than 10% of net sales in the four months ended December 31, 2013, the eight months ended August 31, 2103 or the years ended December 31, 2012 and 2011.

	Successor		Predecessor
(in millions)	December 31, 2013		December 31, 2012		December 31, 2011
Property, plant and equipment, net located in:	December 31, 2013		December 31, 2012		December 31, 2011
The United States	$	378	$	395	$	519
Europe, Middle East and Africa	$	91	$	85	$	112
Asia Pacific		83		96		134
Canada and Latin America		132		31		31
Non U.S. countries total (1)	$	306	$	212	$	277
Consolidated total	$	684	$	607	$	796

(1)	Of the total non U.S. property, plant and equipment in 2013, $113 million are located in Brazil and in 2011; $94 million are located in China. No other non U.S. country had greater than 10% of property, plant and equipment in 2013, 2012 or 2011.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Discontinued Operations and Disposal Groups [Abstract]

Note 26 - Discontinued Operations

12 Months Ended

Dec. 31, 2013

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

NOTE 26: DISCONTINUED OPERATIONS

On the Effective Date, as a part of the Global Settlement and pursuant to the Amended SAPA, Kodak consummated the sale of certain assets of the Business to the KPP Purchasing Parties for net cash consideration, in addition to the assumption by the KPP Purchasing Parties of certain liabilities of the Business, of $325 million. Up to $35 million in aggregate of the purchase price is subject to repayment to KPP if the Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018. Certain assets and liabilities of the Business in certain jurisdictions were not transferred at the initial closing, which took place on the Effective Date, but are being transferred at a series of deferred closings in accordance with the Amended SAPA. Kodak is operating the Business related to the deferred closing jurisdictions, subject to certain covenants, until the applicable deferred closing occurs, and delivers to (or receives from) a KPP subsidiary at each deferred closing a true-up payment reflecting the actual economic benefit (or detriment) to the Business in the applicable deferred closing jurisdiction(s) from the time of the initial closing through the time of the applicable deferred closing. Up to the time of the deferred closing, the results of the operations of the Business are being reported as Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations and the assets and liabilities of the Business are being categorized as Assets held for sale or Liabilities held for sale in the Consolidated Statement of Financial Position, as appropriate.

Kodak recognized a pre-tax loss on the sale of the Business of approximately $163 million during the third quarter 2013 predecessor period. The pre-tax loss excluded recognition of $64 million of non-refundable consideration related to the delayed closings, which non-refundable consideration was received on the Effective Date, and $35 million of contingent consideration, subject to repayment to KPP which was also received by Kodak on the Effective Date. The pre-tax loss includes the recognition of approximately $1.5 billion of unamortized pension losses previously reported in accumulated other comprehensive income.

On March 17, 2014 the KPP Purchasing Parties agreed to pay Kodak $20 million of incremental consideration ($13 million in March 2014 and the remainder within one year of March 2014) in lieu of working capital adjustments contemplated by the Amended SAPA.

The following table summarizes the major classes of assets and liabilities related to the disposition of the Business which have been segregated and included in assets held for sale and liabilities held for sale in the Consolidated Statement of Financial Position:

	Successor		Predecessor
	As of December 31, 2013		As of December 31, 2012

Receivables, net	$	16	$	180
Inventories, net		62		123
Property, plant and equipment, net		10		86
Goodwill		-		146
Other assets		7		43
Current assets held for sale	$	95	$	578

Trade payables	$	24	$	77
Miscellaneous payables and accruals		14		159
Pension liabilities		-		1,525
Other liabilities		-		12
Liabilities subject to compromise		-		8
Current liabilities held for sale	$	38	$	1,781

Discontinued operations of Kodak include the Business (excluding the consumer film business, for which Kodak has entered into an ongoing supply arrangement with one or more KPP Purchasing Parties), digital capture and devices business (exited in the third quarter of 2012), Kodak Gallery (exited in the third quarter of 2012), and other miscellaneous businesses.

The significant components of revenues and earnings (loss) from discontinued operations, net of income taxes are as follows:

	Successor			Predecessor
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
(in millions)

Revenues from Personalized and Document Imaging	$	77		$	738		$	1,350		$	1,508
Revenues from Digital Capture and Devices operations		-			6			36			659
Revenues from Kodak Gallery operations		-			-			29			85
Revenues from other discontinued operations		1			17			50			185
Total revenues from discontinued operations	$	78		$	761		$	1,465		$	2,437

Pre-tax earnings (loss) from Personalized and Document Imaging	$	5		$	(217	)	$	51		$	53
Pre-tax earnings (loss) from Digital Capture and Devices operations		1			2			(78	)		(54	)
Pre-tax earnings (loss) from Kodak Gallery operations		-			1			4			(31	)
Pre-tax (loss) earnings from other discontinued operations		-			(17	)		(7	)		30
(Provision) benefit for income taxes related to discontinued operations		(2	)		96			(12	)		(23	)
Earnings (loss) from discontinued operations, net of income taxes	$	4		$	(135	)	$	(42	)	$	(25	)

Kodak was required to use a portion of the proceeds from the divestiture of the Business to repay $200 million of the Junior DIP Credit Agreement. Interest expense on the debt that was required to be repaid as a result of the sale of the Personalized Imaging and Document Imaging businesses has therefore been allocated to discontinued operations ($0 and $14 million for the four months ended December 31, 2013 and the eight months ended August 31, 2013, respectively, and $19 million and $17 million for the years ended December 31, 2012, and December 31, 2011, respectively).

Depreciation and amortization of long-lived assets of the Personalized Imaging and Document Imaging businesses included in discontinued operations ceased as of July 1, 2013.

Direct operating expenses of the discontinued operations are included in the results of discontinued operations. Indirect expenses that were historically allocated to the discontinued operations have been included in the results of continuing operations. Prior period results have been reclassified to conform to the current period presentation.

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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Quarterly Financial Information Disclosure [Abstract]

Note 27 - Quarterly Sales and Earnings Data - Unaudited

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information [Text Block]

NOTE 27: QUARTERLY SALES AND EARNINGS DATA – UNAUDITED

	Successor										Predecessor
(in millions, except per share data)	4th Qtr.					September 1, 2013 through September 30, 2013					July 1, 2013 through August 31, 2013					2nd Qtr.					1st Qtr.

2013
Net sales from continuing operations	$	607				$	198				$	365				$	583				$	594
Gross profit from continuing operations		96					22					85					133					150
(Loss) earnings from continuing operations		(51	)	(5	)		(31	)	(4	)		2,085		(3	)		(208	)	(2	)		324		(1	)
Loss (earnings) from discontinued operations (10)		(6	)				10					(78	)				(16	)				(41	)
Net (loss) earnings attributable to Eastman Kodak Company		(63	)				(18	)				2,007					(224	)				283
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$	(1.37	)			$	(0.67	)			$	7.65				$	(0.76	)			$	1.19
Discontinued operations		(0.14	)				0.24					(0.29	)				(0.06	)				(0.15	)
Total	$	(1.51	)			$	(0.43	)			$	7.36				$	(0.82	)			$	1.04

	Predecessor
	4th Qtr.					3rd Qtr.					2nd Qtr.					1st Qtr.
2012
Net sales from continuing operations	$	739				$	660				$	699				$	621
Gross profit from continuing operations		103					75					101					14
Loss from continuing operations		(420	)	(9	)		(322	)	(8	)		(297	)	(7	)		(298	)	(6	)
Earnings (loss) from discontinued operations (10)		18					10					(2	)				(68	)
Net loss attributable to Eastman Kodak Company		(402	)				(312	)				(299	)				(366	)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$	(1.54	)			$	(1.19	)			$	(1.09	)			$	(1.10	)
Discontinued operations		0.07					0.04					(0.01	)				(0.25	)
Total	$	(1.47	)			$	(1.15	)			$	(1.10	)			$	(1.35	)

(1)

Includes pre-tax licensing revenue of $535 million which increased net earnings from continuing operations by $530 million ; restructuring charges of $13 million ($2 million included in Cost of sales and $11 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $13 million; corporate components of pension and OPEB costs of $12 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $14 million; a pre-tax impairment charge of $77 million (included in Other operating expenses (income), net), which decreased net earnings from continuing operations by $55 million, gain on sales of assets of $34 million which increased net earnings from continuing operations by $28 million and $119 million of Reorganization items, net.

(2)

Includes pre-tax restructuring charges of $33 million ($4 million included in Cost of sales and $29 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $31 million; corporate components of pension and OPEB costs of $14 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $14 million; and $72 million of Reorganization items, net.

(3)	Includes pre-tax corporate components of pension and OPEB costs of $16 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $16 million; and $2,217 million of income from Reorganization items, net.

(4)	Includes pre-tax corporate components of pension and OPEB costs of $13 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $13 million; and $5 million of Reorganization items, net.

(5)

Includes pre-tax restructuring charges of $13 million included in Restructuring costs and other which decreased net earnings by $12 million; pre-tax impairment charges of $8 million included in Other operating (expense) income which decreased net earnings by $8 million, corporate components of pension and OPEB costs of $54 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $54 million, gain on sales of assets of $6 million which increased net earnings from continuing operations by $5 million and $10 million of Reorganization items, net.

(6)	Includes pre-tax restructuring charges of $81 million ($1 million included in Cost of sales and $80 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $77 million and $88 million of Reorganization items, net.

(7)

Includes pre-tax restructuring charges of $6 million ($2 million included in Cost of sales and $4 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $6 million; corporate components of pension and OPEB costs of $5 million (included in Cost of sales, SG&A, and R&D) which decreased net earnings from continuing operations by $3 million and $160 million of Reorganization items, net.

(8)

Includes pre-tax restructuring charges of $120 million ($9 million included in Cost of sales and $111 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $113 million; corporate components of pension and OPEB costs of $6 million (included in Cost of sales, SG&A, and R&D) which decreased net earnings from continuing operations by $3 million and $56 million of Reorganization items, net.

(9)

Includes pre-tax restructuring charges of $25 million ($5 million included in Cost of sales and $20 million included in Restructuring costs and other), which decreased net earnings from continuing operations by $30 million; corporate components of pension and OPEB costs of $8 million (included in Cost of sales, SG&A, and R&D), which increased net earnings from continuing operations by $9 million, $35 million associated with the termination of a supply agreement which increased net earnings from continuing operations by $35 million, gain on sale of assets of $50 million which increased net earnings from continuing operations by $33 million and $539 million of Reorganization items, net.

(10)	Refer to Note 26, “Discontinued Operations,” in the Notes to Financial Statements for a discussion regarding discontinued operations.

Corporate components of pension and OPEB include interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension and other postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net and curtailments and settlements included in Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

Changes in Estimates Recorded During the Fourth Quarter Ended December 31, 2012

During the fourth quarter ended December 31, 2012, Kodak recorded an increase of expense of approximately $35 million, net of tax, related to changes in estimates with respect to certain of its employee benefit and compensation accruals. These changes in estimates negatively impacted results for the quarter by $.13 per share.

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis of Financial Statement Presentation in Chapter 11

BASIS OF PRESENTATIONOn January19, 2012 (the "Petition Date"), Eastman Kodak Company ("EKC" or the "Company") and its U.S. subsidiaries (collectively, the "Debtors")filed voluntary petitions for relief (the "Bankruptcy Filing") under chapter 11 of the United States Bankruptcy Code (the "Bankruptcy Code") in the United States Bankruptcy Court for the Southern District of New York (the "Bankruptcy Court"). The cases (the "Chapter 11 Cases") were jointly administered as Case No.12-10202 (ALG) under the caption "In re Eastman Kodak Company."The Debtors operated their businesses as "debtors-in-possession" under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of chapter 11 of the Bankruptcy Code and the orders of the Bankruptcy Court until their emergence from bankruptcy.The Company's foreign subsidiaries (collectively, the "Non-Filing Entities") were not part of the Chapter 11 Cases, and continued to operate in the ordinary course of business.Upon emergence from bankruptcy on September3, 2013, Kodak adopted fresh-start accounting which resulted in Kodak's becoming a new entity for financial reporting purposes. Kodak applied fresh start accounting as of September1, 2013. As a result of the application of fresh start accounting and the effects of the implementation of the plan of reorganization, the financial statements on or after September1, 2013 are not comparable with the financial statements prior to that date. Refer to Note 3, "Fresh Start Accounting" for additional information.Subsequent to the Petition Date, all expenses, gains and losses directly associated with the reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statement of Operations. In addition, Liabilities subject to compromise during the chapter 11 proceedings were distinguished from liabilities of the Company's foreign subsidiaries that were not part of the Chapter 11 Cases, fully-secured liabilities that were not expected to be compromised and from post-petition liabilities in the accompanying Consolidated Statement of Financial Position.The accompanying consolidated financial statements have been prepared assuming that Kodak will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business. During the chapter 11 proceedings, Kodak's ability to continue as a going concern was contingent upon its ability to comply with the financial and other covenants contained in its debtor-in-possession credit agreements, the Bankruptcy Court's approval of the Debtors' plan of reorganization and Kodak's ability to successfully implement the plan of reorganization, among other factors. As a result of the execution of the plan of reorganization there is no longer substantial doubt about Kodak's ability to continue as a going concern.References to "Successor" or "Successor Company" relate to Kodak on and subsequent to September1, 2013.References to "Predecessor" or "Predecessor Company" refer to Kodak prior to September1, 2013.Certain amounts for prior periods have been reclassified to conform to the current period classification due to the presentation of discontinued operations, assets held for sale, to reflect workers compensation obligations gross of recoveries, and for a change in the segment measure of profitability. Refer to Note 25, "Segment Information" and Note 26, "Discontinued Operations" for additional information.

Basis of Accounting, Policy [Policy Text Block]

ACCOUNTING PRINCIPLES

Consolidation, Policy [Policy Text Block]

BASIS OF CONSOLIDATION

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY

The effects of foreign currency transactions, including related hedging activities, are included in Other income (charges), net, in the accompanying Consolidated Statement of Operations.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

CONCENTRATION OF CREDIT RISK

Derivatives, Policy [Policy Text Block]

DERIVATIVE FINANCIAL INSTRUMENTS

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH EQUIVALENTS

All highly liquid investments with a remaining maturity of three months or less at date of purchase are considered to be cash equivalents.

Inventory, Policy [Policy Text Block]

INVENTORIES

Property, Plant and Equipment, Policy [Policy Text Block]

PROPERTY, PLANT AND EQUIPMENT

Kodak calculates depreciation expense using the straight-line method over the assets’ estimated useful lives, which are as follows:

	Successor			As of
	Company			September 1, 2013
Buildings and building improvements	5	-	40	1	-	38
Land improvements	20			1	-	20
Leasehold improvements	3	-	20	1	-	10
Equipment	3	-	15	1	-	20
Tooling	1	-	3	1	-	3
Furniture and fixtures	5	-	10	1	-	10

Kodak depreciates leasehold improvements over the shorter of the lease term or the asset’s estimated useful life.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

GOODWILL

Revenue Recognition, Policy [Policy Text Block]

REVENUE

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Advertising Costs, Policy [Policy Text Block]

ADVERTISING

Shipping and Handling Cost, Policy [Policy Text Block]

SHIPPING AND HANDLING COSTS

Amounts charged to customers and costs incurred by Kodak related to shipping and handling are included in net sales and cost of sales, respectively.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

IMPAIRMENT OF LONG-LIVED ASSETS

Income Tax, Policy [Policy Text Block]

INCOME TAXES

New Accounting Pronouncements, Policy [Policy Text Block]

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Note 1 - Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant and Equipment Estimated Useful Lives [Table Text Block]

	Successor			As of
	Company			September 1, 2013
Buildings and building improvements	5	-	40	1	-	38
Land improvements	20			1	-	20
Leasehold improvements	3	-	20	1	-	10
Equipment	3	-	15	1	-	20
Tooling	1	-	3	1	-	3
Furniture and fixtures	5	-	10	1	-	10

Note 3 - Fresh Start Accounting (Tables)

12 Months Ended

Dec. 31, 2013

Reorganization and Fresh Start Adjustments [Member]

Note 3 - Fresh Start Accounting (Tables) [Line Items]

Condensed Balance Sheet [Table Text Block]

(in millions)
	Predecessor Company (a)			Reorganization Adjustments					Fresh Start Adjustments					Successor Company
ASSETS
Current Assets
Cash and cash equivalents	$	1,070		$	(172	)	(1	)	$	-				$	898
Restricted cash		24			98		(2	)		-					122
Receivables, net		492			-					-					492
Inventories, net		435			-					67		(21	)		502
Assets held for sale		109			-					8		(22	)		117
Other current assets		77			8		(3	)		(42	)	(23	)		42
					(1	)	(4	)
Total current assets		2,207			(67	)				33					2,173
Property, plant & equipment, net		507			-					220		(24	)		727
Goodwill		56			-					32		(25	)		88
Intangible assets, net		43			-					192		(26	)		235
Deferred income taxes		22			(21	)	(3	)		55		(23	)		56
Other long-term assets		202			15		(5	)		(26	)	(27	)		184
					8		(6	)		(8	)	(28	)
					(8	)	(7	)		1		(29	)
TOTAL ASSETS	$	3,037		$	(73	)			$	499				$	3,463
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	317		$	6		(8	)	$	-				$	339
					3		(9	)
					13		(10	)
Short-term borrowings and current portion of long-term debt		681			(641	)	(11	)		-					44
					4		(12	)
Other current liabilities		600			(17	)	(13	)		(8	)	(30	)		586
					(13	)	(3	)		(14	)	(29	)
					38		(14	)
Liabilities held for sale		45			-					(3	)	(22	)		42
Total current liabilities		1,643			(607	)				(25	)				1,011
Long-term debt, net of current portion		370			(370	)	(15	)		11		(31	)		676
					665		(16	)
Pension and other postretirement liabilities		411			156		(17	)		178		(29	)		745
Other long-term liabilities		318			61		(17	)		82		(23	)		408
										(53	)	(32	)
Liabilities subject to compromise		2,475			(2,475	)	(17	)		-					-
Total liabilities		5,217			(2,570	)				193					2,840

Equity (Deficit)
Common stock (Successor)		-			-		(18	)		-					-
Additional paid in capital (Successor)		-			540		(18	)		73		(33	)		613
Common stock (Predecessor)		978			(978	)	(19	)		-					-
Additional paid in capital (Predecessor)		1,105			(1,105	)	(19	)		-					-
Retained earnings (deficit)		2,446			(1,671	)	(20	)		(775	)	(34	)		-
Accumulated other comprehensive loss		(1,008	)		-					1,008		(34	)		-
		3,521			(3,214	)				306					613
Less: Treasury stock (Predecessor)		(5,711	)		5,711		(19	)		-					-
Total Eastman Kodak Company shareholders' (deficit) equity		(2,190	)		2,497					306					613
Noncontrolling interests		10			-					-					10
Total equity (deficit)		(2,180	)		2,497					306					623
TOTAL LIABILITIES AND EQUITY (DEFICIT)	$	3,037		$	(73	)			$	499				$	3,463

Schedule of Goodwill [Table Text Block]

	Successor
(in millions)	As of September 1, 2013
Reorganization value of Successor assets		3,463
Less: Fair value of Successor assets (excluding goodwill)		3,375
Reorganization value of Successor assets in excess of fair value - Successor goodwill	$	88

As of August 31, 2013 and Fair Value at September 1, 2013 [Member]

Note 3 - Fresh Start Accounting (Tables) [Line Items]

Schedule of Inventory, Current [Table Text Block]

	Successor		Predecessor
(in millions)	As of September 1, 2013		As of August 31, 2013

Finished goods	$	280	$	235
Work in process		120		99
Raw materials		102		101
Total	$	502	$	435

Property, Plant and Equipment [Table Text Block]

	Successor		Predecessor
(in millions)	As of September 1, 2013		As of August 31, 2013
Land	$	114	$	35
Buildings and building improvements		180		189
Machinery and equipment		402		252
Construction in progress		31		31
Total	$	727	$	507

Reconciliation of Enterprise Value to Estimated Fair Value [Table Text Block]

(in millions, except share and per share value)
Enterprise value	$	1,000
Plus: Cash and cash equivalents		898
Less: Other non-operating liabilities		18
Less: Fair value of debt and capitalized lease obligations		734
Less: Fair value of pension and other postretirement obligations		533
Less: Fair value of warrants		24
Fair value of Successor common stock	$	589

Shares outstanding at September 3, 2013		41,753,211
Per share value	$	14.11

Reconciliation of Enterprise Value to Estimated Reorganization Value [Table Text Block]

(in millions)
Enterprise value	$	1,000
Plus: Cash and cash equivalents		898
Plus: Fair value of noncontrolling interests		10
Plus: Fair value of non-debt liabilities		2,088
Less: Fair value of pension and other postretirement obligations		533
Reorganization value of Successor assets	$	3,463

Schedule of Cash Payments for Reorganization Adjustments [Table Text Block]

(in millions)
Sources:
Net proceeds from Emergence Credit Facilities	$	664
Proceeds from Rights Offerings		406
Total sources			$	1,070
Uses:
Repayment of Junior DIP Term Loans	$	644
Repayment of Second Lien Notes		375
Claims paid at emergence		94
Funding of escrow accounts		113
Other fees and expenses		16
Total uses				1,242
Net uses			$	(172	)

Reorganization Liabilities Subject to Compromise [Table Text Block]

(in millions)
Liabilities subject to compromise of the Predecessor Company (LSTC)			$	2,475
Cash payments at emergence from LSTC				(84	)
Claims expected to be satisfied in cash				(35	)
Liabilities reinstated at emergence:
Pension and other postretirement liabilities	(156	)
Environmental obligations	(61	)
Other current liabilities	(9	)
Total liabilities reinstated at emergence				(226	)
Fair value of equity issued to unsecured creditors				(85	)
Fair value of warrants issued to unsecured creditors				(24	)
Gain on settlement of liabilities subject to compromise			$	2,021

Schedule of Cumulative Impact of Reorganization Adjustments [Table Text Block]

(in millions)
Gain on settlement of liabilities subject to compromise	$	2,021
Fair value of shares issued to Backstop Parties and employees		(25	)
Write-off of unamortized debt discounts and debt issuance costs		(14	)
Success fees accrued at emergence		(13	)
Emergence and success fees paid at emergence		(9	)
Write-off of deferred equity issuance costs		(3	)
Net gain on reoganization adjustments		1,957
Cancellation of Predecessor Company equity		(3,628	)
Net impact to Retained earnings (deficit)	$	(1,671	)

Schedule of Inventory, Current [Table Text Block]

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Finished goods	$	185	$	236
Work in process		94		87
Raw materials		79		97
Total	$	358	$	420

Property, Plant and Equipment [Table Text Block]

	Successor			Predecessor
(in millions)	As of December 31, 2013			As of December 31, 2012
Land	$	117		$	39
Buildings and building improvements		178			1,156
Machinery and equipment		414			3,138
Construction in progress		42			28
		751			4,361
Accumulated depreciation		(67	)		(3,754	)
Property, plant and equipment, net	$	684		$	607

Schedule of Goodwill [Table Text Block]

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total
Balance as of December 31, 2011 and 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88

Cumulative Impact of Fresh Start Adjustments [Table Text Block]

(in millions)

Establishment of Successor goodwill	$	88
Elimination of Predecessor goodwill		(56	)
Establishment of Successor intangibles		235
Elimination of Predecessor intangibles		(43	)
Inventory fair value adjustment		67
Property, plant & equipment fair value adjustment		220
Pension and other postretirement obligations fair value adjustment		(178	)
Rights offering fair value adjustment		(73	)
Long-term debt fair value adjustment		(11	)
Other assets and liabilities fair value adjustments		53
Net gain on fresh start adjustments		302
Tax impact on fresh start adjustments		(69	)
Elimination of Predecessor accumulated other comprehensive loss		(1,008	)
Net impact on Retained earnings (deficit)	$	(775	)

Note 4 - Reorganization Items, Net (Tables)

12 Months Ended

Dec. 31, 2013

Reorganization Items, Description [Abstract]

Reorganization Items Net [Table]

	Successor			Predecessor
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Professional fees	$	19		$	114		$	178
DIP credit agreement financing costs		-			-			47
Provision for expected allowed claims		-			133			856
Gain on settlement of other postemployment liabilities		-			-			(238	)
Net gain on reorganization adjustments		-			(1,957	)		-
Net gain on fresh start adjustments		-			(302	)		-
Other items, net		(3	)		(14	)		-
Reorganization items, net	$	16		$	(2,026	)	$	843
Cash payments for reorganization items	$	85		$	210		$	167

Note 5 - Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Trade receivables	$	473	$	510
Miscellaneous receivables		98		101
Total (net of allowances of $6 and $30 as of December 31, 2013 and December 31, 2012, respectively)	$	571	$	611

Note 6 - Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Finished goods	$	185	$	236
Work in process		94		87
Raw materials		79		97
Total	$	358	$	420

Note 7 - Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

	Successor			Predecessor
(in millions)	As of December 31, 2013			As of December 31, 2012
Land	$	117		$	39
Buildings and building improvements		178			1,156
Machinery and equipment		414			3,138
Construction in progress		42			28
		751			4,361
Accumulated depreciation		(67	)		(3,754	)
Property, plant and equipment, net	$	684		$	607

Note 8 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total
Balance as of December 31, 2011 and 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	Successor
	As of December 31, 2013
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	131	$	6	$	125	8	years
Kodak trade name		46		-		46	Indefinite life
Customer-related		39		2		37	9	years
In-process research and development		9		-		9	Indefinite life
Other		2		-		2	25	years
Total	$	227	$	8	$	219

	Predecessor
	As of December 31, 2012
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	51	$	47	$	4	8	years
Customer-related		222		172		50	10	years
Other		16		9		7	18	years
Total	$	289	$	228	$	61	10	years

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

(in millions)
2014	$	25
2015		25
2016		25
2017		23
2018		18
2019		11
2020 and thereafter		37
Total	$	164

Note 9 - Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Other Current Liabilities [Table Text Block]

	Successor		Predecessor
	As of December 31, 2013		As of December 31, 2012
(in millions)

Accrued employment-related liabilities	$	189	$	283
Accrued customer rebates		52		83
Deferred revenue		48		63
Accrued interest		-		107
Accrued restructuring liabilities		34		83
Deferred consideration on disposed businesses		62		-
Other		177		195
Total	$	562	$	814

Note 10 - Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Other Long Term Liabilities [Table Text Block]

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Non-current tax-related liabilities	$	85	$	36
Environmental liabilities		82		72
Asset retirement obligations		52		63
Other		202		224
Total	$	421	$	395

Note 11 - Short-Term Borrowings And Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

						Successor		Predecessor
						As of		As of
						As of		As of
(in million)						December 31, 2013		December 31, 2012
	Country	Type	Maturity	Weighted-Average Effective Interest Rate		Carrying Value		Carrying Value

Current portion:
	U.S.	Term note	2014	7.89	%	$	4	$	-
	U.S.	Original Senior DIP Credit Agreement	2013	8.63	%		-		659
	Germany	Term note	2013	6.16	%		-		38
	Brazil	Term note	2013	19.80	%		-		2
							4		699
Non-current portion:
	U.S.	Term note	2019	7.89	%		406		-
	U.S.	Term note	2020	11.27	%		268		-
	U.S.	Secured term note	2018	10.11	%		-		493
	U.S.	Secured term note	2019	10.87	%		-		247
							674		740
Liabilities subject to compromise:
	U.S.	Term note	2013	6.16	%		-		20
	U.S.	Term note	2013	7.25	%		-		250
	U.S.	Convertible	2017	12.75	%		-		400
	U.S.	Term note	2018	9.95	%		-		3
	U.S.	Term note	2021	9.20	%		-		10
							-		683
						$	678	$	2,122

Schedule of Maturities of Long-term Debt [Table Text Block]


(in millions)	Carrying value		Maturity value

2014	$	4	$	4
2015		4		4
2016		4		4
2017		4		4
2018		4		4
2019 and thereafter		658		673
Total	$	678	$	693

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 835
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Commitments and Contingencies Disclosure [Abstract]

Note 12 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Environmental Loss Contingencies by Site [Table Text Block]

	Successor		Predecessor
(in millions)	As of December 31, 2013		As of December 31, 2012

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		8		9
Sites associated with former operations		13		17
Sites associated with the non-imaging health businesses sold in 1994		12		41
Total	$	82	$	116

Cash Expenditures For Pollution Prevention And Waste Treatment [Table Text Block]

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012		For the Year Ended December 31, 2011

Recurring costs for pollution prevention and waste treatment	$	5	$	16	$	28	$	33
Capital expenditures for pollution prevention and waste treatment		2		-		1		1
Site remediation costs		-		-		1		2
Total	$	7	$	16	$	30	$	36

Schedule of Asset Retirement Obligations [Table Text Block]

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012

Asset Retirement Obligations at start of period	$	51	$	63		$	61
Liabilities incurred in the current period		-		1			4
Liabilities settled in the current period		-		(5	)		(1	)
Accretion expense		1		1			3
Revision in estimated cash flows		-		(1	)		(4	)
Foreign exchange impact		-		(1	)		-
Impact of fresh start accounting		-		(7	)		-
Asset Retirement Obligations at end of period	$	52	$	51		$	63

Note 13 - Guarantees (Tables)

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2011 (Predecessor):	$	40
Actual warranty experience		(58	)
Warranty provisions		47
Accrued warranty obligations as of December 31, 2012 (Predecessor):	$	29
Actual warranty experience		(24	)
Warranty provisions		13
Accrued warranty obligations as of August 31, 2013 (Predecessor):	$	18

Actual warranty experience	$	(10	)
Warranty provisions		5
Accrued warranty obligations as of December 31, 2013 (Successor):	$	13

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

Deferred revenue on extended warranties as of December 31, 2011 (Predecessor):	$	48
New extended warranty and maintenance arrangements		200
Recognition of extended warranty and maintenance arrangement revenue		(205	)
Deferred revenue on extended warranties as of December 31, 2012 (Predecessor):	$	43
New extended warranty and maintenance arrangements		139
Recognition of extended warranty and maintenance arrangement revenue		(148	)
Deferred revenue on extended warranties as of August 31, 2013 (Predecessor):	$	34

Impact of fresh start accounting	$	(8	)
New extended warranty and maintenance arrangements		68
Recognition of extended warranty and maintenance arrangement revenue		(64	)
Deferred revenue on extended warranties as of December 31, 2013 (Successor):	$	30

Note 14 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Derivatives Not Designated as Hedging Instruments [Member]

Note 14 - Financial Instruments (Tables) [Line Items]

Derivative Instruments, Gain (Loss) [Table Text Block]

Derivatives Not Designated as Hedging Instruments, Foreign Exchange Contracts
(in millions)

Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
	Successor			Predecessor
	Four Months Ended			Eight Months Ended		Year Ended December 31,
	December 31, 2013			August 31, 2013		2012		2011

Other income (charges), net	$	(14	)	$	2	$	-	$	11

Fair Value, Measurements, Recurring [Member]

Note 14 - Financial Instruments (Tables) [Line Items]

Fair Value, by Balance Sheet Grouping [Table Text Block]

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2013 (Successor)
		Total		Level 1		Level 2		Level 3
ASSETS

Derivatives
Short-term foreign exchange contracts	Receivables, net	$	1		-	$	1		-

LIABILITIES

Derivatives
Short-term foreign exchange contracts	Other current liabilities		3		-		3		-


(in millions)		Value Of Items Recorded At Fair Value As of December 31, 2012 (Predecessor)
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	4	$	4	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		1		-		1		-

LIABILITIES
Derivatives
Short-term foreign exchange contracts	Other current liabilities		1		-		1		-

Fair Value, by Balance Sheet Grouping [Table Text Block]

			Value Of Items Not Recorded At Fair Value
			As of December 31, 2013 (Successor)
			Total		Level 1		Level 2		Level 3
LIABILITIES

Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value	$	4		-	$	4		-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		674		-		674		-
		Fair value		687		-		687		-


(in millions)			Value Of Items Not Recorded At Fair Value As of December 31, 2012 (Predecessor)
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		699		-		699		-
		Fair value		686		-		686		-

Long-term debt	Long-term debt, net of current portion	Carrying value		740		-		740		-
		Fair value		606		-		606		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		72		-		72		-

Foreign Currency Transactions Net Gains And Losses [Table Text Block]

(in millions)	Successor			Predecessor
	Four Months Ended			Eight Months Ended			Year Ended December 31,
	December 31, 2013			August 31, 2013			2012			2011
Net loss	$	(5	)	$	(7	)	$	(14	)	$	(15	)

Derivative Instruments, Gain (Loss) [Table Text Block]

Derivatives in Cash Flow Hedging Relationships, Commodity Contracts
(in millions)
	Successor		Predecessor
	Four Months Ended		Eight Months Ended		Year Ended December 31,
	December 31, 2013		August 31, 2013		2012			2011

Gain Recognized in OCI on Derivative (Effective Portion)	$	-	$	-	$	1		$	5

(Loss) Gain Reclassified from Accumulated OCI Into Cost of Goods Sold (Effective Portion)	$	-	$	-	$	(6	)	$	14

Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)	$	-	$	-	$	-		$	-

Note 15 - Other Operating (Income) Expenses, Net (Tables)

12 Months Ended

Dec. 31, 2013

Other Operating Income And Other Expense Disclosure [Abstract]

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]

	Successor			Predecessor
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011

Expense (income) :
Gain on sale of digital imaging patent portfolio (1)	$	-		$	(535	)	$	-		$	-
Goodwill and intangible impairments (2) (3)		8			77			-			8
Supply arrangement termination payment (5)		-			-			(35	)		-
Gains related to the sales of assets and businesses (4) (6) (7)		(6	)		(34	)		(50	)		(69	)
Other		-			(3	)		-			5
Total	$	2		$	(495	)	$	(85	)	$	(56	)

Note 16 - Other Income (Charges), Net (Tables)

12 Months Ended

Dec. 31, 2013

Schedule Of Other Income And Charges [Abstract]

Schedule of Other Nonoperating Income, by Component [Table Text Block]

	Successor			Predecessor
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
Income (charges):
Interest income	$	3		$	3		$	10		$	9
Gain on sale of investment		-			-			23			-
Loss on foreign exchange transactions		(5	)		(7	)		(14	)		(15	)
Dividend income		-			-			1			-
Other		14			(9	)		1			3
Total	$	12		$	(13	)	$	21		$	(3	)

Note 17 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

(Loss) earnings from continuing operations before income taxes:

U.S.	$	(119	)	$	2,243		$	(1,647	)	$	(641	)
Outside the U.S.		45			113			37			(116	)
Total	$	(74	)	$	2,356		$	(1,610	)	$	(757	)

U.S. income taxes:
Current provision (benefit)	$	3		$	-		$	(409	)	$	(378	)
Deferred provision (benefit)		3			(3	)		13			241
Income taxes outside the U.S.:
Current provision		8			52			58			28
Deferred (benefit) provision		(8	)		105			65			106
State and other income taxes:
Current provision (benefit)		2			1			-			(22	)
Deferred provision		-			-			-			7
Total provision (benefit)	$	8		$	155		$	(273	)	$	(18	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

Amount computed using the statutory rate	$	(25	)	$	825		$	(564	)	$	(265	)

Increase (reduction) in taxes
resulting from:
State and other income taxes, net of federal		2			-			1			1
Unremitted foreign earnings		36			32			35			393
Impact of goodwill and intangible impairments		(3	)		(22	)		-			-
Operations outside the U.S.		73			(18	)		(90	)		52
Legislative rate changes		-			1			23			20
Valuation allowance		(100	)		39			312			(74	)
Tax settlements and adjustments, including interest		1			5			(11	)		(149	)
Discharge of Debt and Other Reorganization Related Items		24			(722	)		-			-
Other, net		-			15			21			4
Provision (benefit) for income taxes	$	8		$	155		$	(273	)	$	(18	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	As of December 31,
	Successor		Predecessor
(in millions)	2013		2012

Deferred tax assets
Pension and postretirement obligations	$	219	$	689
Allowed Claims		-		272
Restructuring programs		6		10
Foreign tax credit		101		577
Inventories		18		26
Investment tax credit		125		153
Employee deferred compensation		60		113
Depreciation		-		57
Research and development costs		276		308
Tax loss carryforwards		372		1,409
Goodwill/Intangibles		-		42
Other deferred revenue		13		-
Other		168		373
Total deferred tax assets	$	1,358	$	4,029

Deferred tax liabilities
Depreciation	$	17	$	-
Leasing		23		43
Goodwill/Intangibles		49		-
Other deferred debt		-		11
Unremitted foreign earnings		236		416
Other		25		182
Total deferred tax liabilities		350		652
Net deferred tax assets before valuation allowance		1,008		3,377
Valuation allowance		953		2,838

Net deferred tax assets	$	55	$	539

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	As of December 31,
	Successor			Predecessor
(in millions)	2013			2012

Deferred income taxes (current)	$	48		$	75
Deferred income taxes (non-current)		54			470
Other current liabilities		(3	)		(1	)
Other long-term liabilities		(44	)		(5	)
Net deferred tax assets	$	55		$	539

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Successor			Predecessor
(in millions)	Four Months Ended			Eight Months Ended			For the Year Ended December 31,
	December 31, 2013			August 31, 2013			2012			2011

Balance as of January 1	$	107		$	57		$	76		$	245
Tax positions related to the current year:
Additions		-			68			4			12
Tax Positions related to prior years:
Additions		2			1			3			2
Reductions		(3	)		(17	)		(17	)		(183	)
Settlements with taxing jurisdictions		-			(2	)		(3	)		-
Lapses in Statute of limitations		-			-			(6	)		-
Balance as of December 31	$	106		$	107		$	57		$	76

Note 18 - Restructuring Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]


(in millions)	Severance Reserve			Exit Costs Reserve			Long-lived Asset Impairments and Inventory Write-downs			Accelerated Depreciation			Total

Balance as of December 31, 2010 (Predecessor):	$	22		$	20		$	-		$	-		$	42
2011 charges - continuing operations (1)		92			15			3			10			120
2011 charges - discontinued operations (1)		13			-			-			-			13
2011 utilization/cash payments		(58	)		(13	)		(3	)		(10	)		(84	)
2011 other adjustments & reclasses (2)		(31	)		-			-			-			(31	)
Balance as of December 31, 2011 (Predecessor):	$	38		$	22		$	-		$	-		$	60
2012 charges - continuing operations (3)	$	158		$	35		$	26		$	13		$	232
2012 charges - discontinued operations (3)		29			2			8			-			39
2012 utilization/cash payments		(86	)		(13	)		(34	)		(13	)		(146	)
2012 other adjustments & reclasses (4)		(101	)		(1	)		-			-			(102	)
Balance as of December 31, 2012 (Predecessor):	$	38		$	45		$	-		$	-		$	83
Eight months charges - continuing operations	$	38		$	3		$	4		$	4		$	49
Eight months charges - discontinued operations		3			-			-			-			3
Eight months utilization/cash payments		(48	)		(32	)		(4	)		(4	)		(88	)
Eight months other adjustments & reclasses (5)		(3	)		(9	)		-			-			(12	)
Balance as of August 31, 2013 (Predecessor):	$	28		$	7		$	-		$	-		$	35

Four months charges - continuing operations	$	13		$	3		$	1		$	-		$	17
Four months charges - discontinued operations		-			-			-			-			-
Four months utilization/cash payments		(15	)		(3	)		(1	)		-			(19	)
Four months other adjustments & reclasses (6)		-			1			-			-			1
Balance as of December 31, 2013 (Successor):	$	26		$	8		$	-		$	-		$	34

Note 19 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

	Successor						Predecessor
(in millions)	Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013						Year-Ended December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,970		$	1,073		$	5,575		$	4,264		$	5,259		$	3,652
Transfers		-			-			(206	)		-			-			-
Service cost		7			2			20			6			48			10
Interest cost		68			11			120			95			206			156
Participant contributions		-			-			-			1			-			2
Plan amendments		-			(6	)		-			-			-			-
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Actuarial (gain) loss		(28	)		6			(270	)		(103	)		385			560
Curtailments		-			-			(20	)		(7	)		-			(34	)
Settlements		(532	)		(3	)		-			(2,892	)		-			(8	)
Special termination benefits		-			-			-			-			99			-
Currency adjustments		-			20			-			(152	)		-			152
Projected benefit obligation at end of period	$	4,361		$	1,074		$	4,970		$	1,073		$	5,575		$	4,264

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,647		$	891		$	4,848		$	2,479		$	4,763		$	2,436
Actual gain on plan assets		192			29			47			79			500			157
Employer contributions		1			5			1			22			7			29
Participant contributions		-			-			-			1			-			2
Settlements		(532	)		(2	)		-			(1,465	)		-			(8	)
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Currency adjustments		-			13			-			(86	)		-			89
Fair value of plan assets at end of period	$	4,184		$	907		$	4,647		$	891		$	4,848		$	2,479

Under Funded Status at end of period	$	(177	)	$	(167	)	$	(323	)	$	(182	)	$	(727	)	$	(1,785	)

Accumulated benefit obligation at end of period	$	4,309		$	1,054								$	5,497		$	4,233

Schedule Of Amounts From Pension Plan Recognized In Balance Sheet [Table Text Block]

	As of December 31,
	Successor						Predecessor
(in millions)	2013						2012
	U.S.			Non-U.S.			U.S.			Non-U.S.

Other long-term assets	$	-		$	4		$	-		$	2
Other current liabilities		-			(1	)		-			-
Pension and other postretirement liabilities		(177	)		(170	)		-			(272	)
Liabilities held for sale											(1,515	)
Liabilities subject to compromise		-			-			(727	)		-
Net amount recognized	$	(177	)	$	(167	)	$	(727	)	$	(1,785	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]


	As of December 31,
	Successor				Predecessor
(in millions)	2013				2012
	U.S.		Non-U.S.		U.S.		Non-U.S.

Projected benefit obligation	$	4,361	$	1,043	$	5,575	$	4,229
Accumulated benefit obligation		4,309		1,024		5,497		4,198
Fair value of plan assets		4,184		873		4,848		2,441

Schedule Of Pension Plan Amounts Recognized In Accumulated Other Income Loss [Table Text Block]


	As of December 31,
	Successor				Predecessor
(in millions)	2013				2012
	U.S.		Non-U.S.		U.S.			Non-U.S.

Prior service credit (cost)	$	-	$	6	$	(5	)	$	(25	)
Net actuarial gain (loss)		86		8		(2,237	)		(2,202	)
Total	$	86	$	14	$	(2,242	)	$	(2,227	)

Schedule Of Amounts From Pension Plans Recognized In Other Comprehensive Income [Table Text Block]


	Successor					Predecessor
	Four Months Ended December 31, 2013					Eight Months Ended August 31, 2013				Year-Ended December 31, 2012
(in millions)	U.S.			Non-U.S.		U.S.		Non-U.S.		U.S.			Non-U.S.

Newly established gain (loss)	$	97		$	8	$	81	$	75	$	(275	)	$	(567	)
Newly established prior service credit		-			6		-		-		-			-
Amortization of:
Prior service cost		-			-		1		1		1			3
Net actuarial loss		-			-		124		56		173			66
Prior service cost (credit) recognized due to curtailment		-			-		-		13		-			(1	)
Net curtailment gain not recognized in expense		-			-		20		7		-			34
Net (gain) loss recognized in expense due to settlements		(11	)		-		-		1,542		-			3
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	$	86		$	14	$	226	$	1,694	$	(101	)	$	(462	)

Effect of application of fresh start accounting						$	2,016	$	533

Schedule Of Changes In Projected Benefit Obligations Fair Value Of Plan Assets And Funded Status Of Plan [Table Text Block]

Pension (income) expense for all defined benefit plans included:
	Successor						Predecessor
(in millions)	Four Months Ended						Eight Months Ended						Year Ended December 31,
	December 31, 2013						August 31, 2013						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	7		$	2		$	20		$	6		$	48		$	10		$	50		$	16
Interest cost		68			11			120			95			206			156			254			180
Expected return on plan assets		(123	)		(15	)		(236	)		(107	)		(389	)		(164	)		(435	)		(209	)
Amortization of:
Prior service cost		-			-			1			1			1			3			1			4
Actuarial loss		-			-			124			56			173			66			69			52
Pension (income) expense before special termination benefits, curtailments and settlements		(48	)		(2	)		29			51			39			71			(61	)		43

Special termination benefits		-			-			-			-			99			-			28			1
Curtailment (gains) losses		-			-			-			13			-			(1	)					4
Settlement (gains) losses		(11	)		(1	)		-			114			-			3						10
Net pension (income) expense for major defined benefit plans		(59	)		(3	)		29			178			138			73			(33	)		58
Other plans including unfunded plans		-			-			-			7			-			11			-			12
Net pension (income) expense	$	(59	)	$	(3	)	$	29		$	185		$	138		$	84		$	(33	)	$	70

Schedule Of Assumptions Used To Calculate Pension Plan Net Benefit Obligation [Table Text Block]

	Successor						Predecessor
	December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.50	%		3.19	%		4.25	%		3.14	%		3.50	%		3.55	%
Salary increase rate		3.37	%		2.65	%		3.39	%		2.69	%		3.40	%		2.84	%

Schedule Of Assumptions Used To Calculate Pension Plan Net Benefit Costs [Table Text Block]

	Successor						Predecessor
	Four Months Ended						Eight Months Ended						Year Ended December 31,
	December 31, 2013						August 31, 2013						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.25	%		3.14	%		4.25	%		3.14	%		4.25	%		4.41	%		5.24	%		4.95	%
Salary increase rate		3.39	%		2.69	%		3.39	%		2.69	%		3.45	%		2.98	%		3.99	%		3.89	%
Expected long-term rate of return on plan assets		8.20	%		5.35	%		8.12	%		6.54	%		8.52	%		7.02	%		8.43	%		7.64	%

Schedule of Allocation of Plan Assets [Table Text Block]

	As of December 31,
	Successor			Predecessor
	2013			2012			2013 Target
Asset Category
Equity securities		16	%		25	%		22	-	32	%
Debt securities		30	%		38	%		34	-	44	%
Real estate		5	%		4	%		0	-	10	%
Cash and cash equivalents		14	%		2	%		0	-	6	%
Global balanced asset allocation funds		13	%		11	%		9	-	15	%
Other		22	%		20	%		14	-	20	%
Total		100	%		100	%

	As of December 31,
	Successor			Predecessor
	2013			2012			2013 Target
Asset Category
Equity securities		18	%		13	%		15	-	25	%
Debt securities		30	%		40	%		25	-	35	%
Real estate		1	%		2	%		0	-	4	%
Cash and cash equivalents		3	%		2	%		0	-	6	%
Global balanced asset allocation funds		6	%		3	%		4	-	10	%
Other		42	%		40	%		35	-	45	%
Total		100	%		100	%

Schedule Of Fair Value Of Plan Assets By Measurement Inputs Disclosure [Table Text Block]

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	587	$	-	$	587

Equity Securities		-			481		183		664

Debt Securities:
Government Bonds		-			224		205		429
Inflation-Linked Bonds		-			39		105		144
Investment Grade Bonds		-			234		-		234
Global High Yield & Emerging Market Debt		-			263		178		441

Real Estate		-			-		200		200

Global Balanced Asset Allocation Funds		-			540		-		540

Other:
Private Equity		-			-		951		951
Derivatives with unrealized gains		16			-		-		16
Derivatives with unrealized losses		(22	)		-		-		(22	)
	$	(6	)	$	2,368	$	1,822	$	4,184

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	83	$	-	$	83

Equity Securities		221			804		163		1,188

Debt Securities:
Government Bonds		-			538		201		739
Inflation-Linked Bonds		-			111		104		215
Investment Grade Bonds		-			386		-		386
Global High Yield & Emerging Market Debt		-			324		201		525

Real Estate		-			-		198		198

Global Balanced Asset Allocation Funds		-			530		-		530

Other:
Private Equity		-			-		1,002		1,002
Insurance Contracts		-			1		-		1
Derivatives with unrealized gains		7			-		-		7
Derivatives with unrealized losses		(26	)		-		-		(26	)
	$	202		$	2,777	$	1,869	$	4,848

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	25	$	-	$	25

Equity Securities		-			151		15		166

Debt Securities:
Government Bonds		-			121		32		153
Inflation-Linked Bonds		-			30		-		30
Investment Grade Bonds		-			62		-		62
Global High Yield & Emerging Market Debt		-			24		-		24

Real Estate		-			6		5		11

Global Balanced Asset Allocation Funds		-			53		-		53

Other:
Absolute Return		-			36		-		36
Private Equity		-			2		54		56
Insurance Contracts		-			294		-		294
Derivatives with unrealized gains		1			-		-		1
Derivatives with unrealized losses		(4	)		-		-		(4	)
	$	(3	)	$	804	$	106	$	907

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total

Cash and cash equivalents	$	-		$	57	$	-	$	57

Equity Securities		43			276		13		332

Debt Securities:
Government Bonds		-			145		7		152
Inflation-Linked Bonds		-			275		251		526
Investment Grade Bonds		-			74		-		74
Global High Yield & Emerging Market Debt		-			229		-		229

Real Estate		-			5		44		49

Global Balanced Asset Allocation Funds		-			71		-		71

Other:
Absolute Return		-			324		-		324
Private Equity		-			2		322		324
Insurance Contracts		-			338		-		338
Derivatives with unrealized gains		4			-		-		4
Derivatives with unrealized losses		(1	)		-		-		(1	)
	$	46		$	1,796	$	637	$	2,479

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

	Successor
	U.S.
	Balance at September 1, 2013		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2013

Equity Securities	$	176	$	9		$	(2	)	$	-	$	183
Government Bonds		204		5			(4	)		-		205
Inflation-Linked Bonds		111		(4	)		(2	)		-		105
Global High Yield & Emerging Market Debt		140		38			-			-		178
Real Estate		204		6			(10	)		-		200
Private Equity		959		52			(60	)		-		951
Total	$	1,794	$	106		$	(78	)	$	-	$	1,822

	Predecessor
	U.S.
	Balance at January 1, 2013		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at August 31, 2013

Equity Securities	$	163	$	16	$	5		$	(8	)	$	176
Government Bonds		201		17		(15	)		1			204
Inflation-Linked Bonds		104		12		(5	)		-			111
Global High Yield & Emerging Market Debt		201		27		(5	)		(83	)		140
Real Estate		198		21		(15	)		-			204
Private Equity		1,002		39		(82	)		-			959
Total	$	1,869	$	132	$	(117	)	$	(90	)	$	1,794

	Predecessor
	U.S.
	Balance at January 1, 2012		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2012

Equity Securities	$	136	$	16		$	11		$	-		$	163
Government Bonds		237		27			(63	)		-			201
Inflation-Linked Bonds		260		21			(177	)		-			104
Global High Yield & Emerging Market Debt		-		24			177			-			201
Absolute Return		135		10			20			(165	)		-
Real Estate		213		(9	)		(6	)		-			198
Private Equity		971		126			(95	)		-			1,002
Total	$	1,952	$	215		$	(133	)	$	(165	)	$	1,869

	Successor
	Non-U.S.
	Balance at September 1, 2013		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2013

Equity Securities	$	15	$	1	$	(1	)	$	-	$	15
Government Bonds		30		2		-			-		32
Inflation-Linked Bonds		-		-		-			-		-
Real Estate		7		-		(2	)		-		5
Private Equity		55		1		(2	)		-		54
Total	$	107	$	4	$	(5	)	$	-	$	106

	Predecessor
	Non-U.S.
	Balance at January 1, 2013		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at August 31, 2013

Equity Securities	$	13	$	2		$	-		$	-	$	15
Government Bonds		7		4			19			-		30
Inflation-Linked Bonds		251		21			(272	)		-		-
Real Estate		44		(5	)		(32	)		-		7
Private Equity		322		(26	)		(241	)		-		55
Total	$	637	$	(4	)	$	(526	)	$	-	$	107

on-US	Predecessor
	Non-U.S.
	Balance at January 1, 2012		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2012

Equity Securities	$	6	$	1	$	6		$	-		$	13
Government Bonds		6		1		-			-			7
Inflation-Linked Bonds		251		21		13			(34	)		251
Real Estate		55		2		(13	)		-			44
Private Equity		312		28		(18	)		-			322
Total	$	630	$	53	$	(12	)	$	(34	)	$	637

Schedule Of Expected Pension Plan Payments [Table Text Block]

(in millions)	U.S.		Non-U.S.
2014	$	370	$	77
2015		360		72
2016		349		68
2017		339		64
2018		330		61
2019-2023		1,538		295

Note 20 - Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2013

Other Postretirement Benefit Plans [Member]

Note 20 - Other Postretirement Benefits (Tables) [Line Items]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

(in millions)	Successor			Predecessor
	2013			2013			2012

Net benefit obligation at beginning of period	$	82		$	137		$	1,294
Service cost		-			-			1
Interest cost		1			3			44
Plan participants’ contributions		4			9			17
Plan amendments		-			-			(460	)
Actuarial (gain) loss		(2	)		(50	)		117
Settlements		-			-			(738	)
Benefit payments		(6	)		(12	)		(134	)
Other		-			-			(6	)
Currency adjustments		(1	)		(5	)		2
Net benefit obligation at end of period	$	78		$	82		$	137

Underfunded status at end of period	$	(78	)	$	(82	)	$	(137	)

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

	Successor						Predecessor
(in millions)	Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013						Year-Ended December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,970		$	1,073		$	5,575		$	4,264		$	5,259		$	3,652
Transfers		-			-			(206	)		-			-			-
Service cost		7			2			20			6			48			10
Interest cost		68			11			120			95			206			156
Participant contributions		-			-			-			1			-			2
Plan amendments		-			(6	)		-			-			-			-
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Actuarial (gain) loss		(28	)		6			(270	)		(103	)		385			560
Curtailments		-			-			(20	)		(7	)		-			(34	)
Settlements		(532	)		(3	)		-			(2,892	)		-			(8	)
Special termination benefits		-			-			-			-			99			-
Currency adjustments		-			20			-			(152	)		-			152
Projected benefit obligation at end of period	$	4,361		$	1,074		$	4,970		$	1,073		$	5,575		$	4,264

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,647		$	891		$	4,848		$	2,479		$	4,763		$	2,436
Actual gain on plan assets		192			29			47			79			500			157
Employer contributions		1			5			1			22			7			29
Participant contributions		-			-			-			1			-			2
Settlements		(532	)		(2	)		-			(1,465	)		-			(8	)
Benefit payments		(124	)		(29	)		(249	)		(139	)		(422	)		(226	)
Currency adjustments		-			13			-			(86	)		-			89
Fair value of plan assets at end of period	$	4,184		$	907		$	4,647		$	891		$	4,848		$	2,479

Under Funded Status at end of period	$	(177	)	$	(167	)	$	(323	)	$	(182	)	$	(727	)	$	(1,785	)

Accumulated benefit obligation at end of period	$	4,309		$	1,054								$	5,497		$	4,233

Schedule Of Amounts From Other Post Retirement Plan Recognized In Balance Sheet [Table Text Block]

	As of December 31,
(in millions)	2013			2012

Other current liabilities	$	(8	)	$	(23	)
Pension and other postretirement liabilities		(70	)		(114	)
	$	(78	)	$	(137	)

Schedule Of Amounts Recognized In Accumulated Other Comprehensive Income Loss [Table Text Block]

(in millions)	Successor		Predecessor
	As of December 31,
	2013		2012

Prior service credit	$	-	$	1,118
Net actuarial gain (loss)		2		(73	)
Total recorded in Accumulated other comprehensive income	$	2	$	1,045

Schedule Of Other Post Retirement Plan Recognized In Other Comprehensive Income Loss [Table Text Block]

(in millions)	Successor		Predecessor
	2013		2013			2012
Newly established gain (loss)	$	2	$	50		$	(117	)
Newly established prior service credit		-		-			460
Amortization of:
Prior service credit		-		(75	)		(83	)
Net actuarial loss		-		3			26
Prior service credit recognized due to curtailment		-		-			(9	)
Net loss recognized in expense due to settlement		-		-			510
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$	2	$	(22	)	$	787

Effect of application of fresh start accounting			$	(1,023	)

Schedule Of Other Post Retirement Plan Net Benefit Costs [Table Text Block]

	Successor		Predecessor
(in millions)	For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011

Components of net postretirement benefit cost:
Service cost	$	-	$	-		$	1		$	1
Interest cost		1		3			44			64
Amortization of:
Prior service credit		-		(75	)		(83	)		(77	)
Actuarial loss		-		3			26			32
Other postretirment benefit cost (income) before curtailments and settlements	$	1	$	(69	)	$	(12	)	$	20
Curtailment gains		-		-			(9	)		-
Settlement gains		-		-			(228	)		-
Other postretirement benefit cost (income) from continuing operations	$	1	$	(69	)	$	(249	)	$	20

Schedule Of Assumptions Used To Calculate Other Post Retirement Plan Net Benefit Obligation [Table Text Block]

	Successor			Predecessor
	December 31,			August 31,			December 31,
	2013			2013			2012
Discount rate		4.24	%		4.02	%		2.97	%
Salary increase rate		2.50	%		2.50	%		2.50	%

Schedule Of Assumptions Used To Calculate Other Post Retirement Plan Net Benefit Costs [Table Text Block]

	Successor			Predecessor
(in millions)	For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For the Year Ended December 31, 2012			For the Year Ended December 31, 2011
Discount rate		4.02	%		2.97	%		4.25	%		5.03	%
Salary increase rate		2.50	%		2.50	%		3.09	%		4.05	%

Other Post Retirement Benefits Schedule Of Health Care Cost Trend Rates [Table Text Block]

	Successor			Predecessor
	2013			2012
Healthcare cost trend		6.61	%		7.08	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00	%		5.00	%
Year that the rate reaches the ultimate trend rate		2020			2019

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]

(in millions)	1% increase		1% decrease
Effect on total service and interest cost	$	-	$	-
Effect on postretirement benefit obligation		6		(5	)

Schedule Of Expected Other Post Retirement Benefit Payments [Table Text Block]

(in millions)
2014	$	8
2015		7
2016		7
2017		6
2018		5
2019-2023		22

Note 21 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Equity Option [Member]

Note 21 - Earnings Per Share (Tables) [Line Items]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	Predecessor
	August 31,		December 31,
(in millions of shares)	2013		2012		2011

Employee stock options		7.0		7.9		13.6
Detachable warrants to purchase common shares		40.0		40.0		40.0
Total		47.0		47.9		53.6

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	Predecessor
(in millions of shares)	2012		2011

Unvested share-based awards		0.0		0.4

Note 22 - Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Shares							Weighted-Average
	Under		Range of Price					Exercise
(Amounts in thousands, except per share amounts)	Option		Per Share					Price Per Share

Outstanding on December 31, 2010		18,030	$	2.64	-	$	48.34	$	25.22
Granted		2,179	$	2.82	-	$	5.22	$	3.41
Exercised		-			N/A				N/A
Terminated, Expired, Surrendered		6,599	$	3.40	-	$	65.91	$	31.07
Outstanding on December 31, 2011		13,610	$	2.64	-	$	38.04	$	18.89
Granted		-			N/A				N/A
Exercised		-			N/A				N/A
Terminated, Expired, Surrendered		5,670	$	3.40	-	$	38.04	$	27.97
Outstanding on December 31, 2012		7,940	$	2.64	-	$	36.66	$	12.40
Canceled		7,940	$	2.64	-	$	36.66	$	12.40
Outstanding on September 3, 2013		-			-				-
Exercisable on December 31, 2011		10,568	$	2.64	-	$	38.04	$	23.25
Exercisable on December 31, 2012		6,456	$	2.64	-	$	36.66	$	14.38

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	For the Year Ended
	2011
Weighted-average risk-free interest rate		2.48%	-	2.25%
Risk-free interest rates		2.2%	-	2.50%
Weighted-average expected option lives			6	years
Expected option lives			6	years
Weighted-average volatility			59%
Expected volatilities		59%	-	60%
Weighted-average expected dividend yield			0.00%
Expected dividend yields			0.00%

Note 24 - Accumulated Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Successor
(in millions)	Four Months Ended December 31, 2013
	Unrealized Gains (Losses) Related to Available for Sale Securities		Unrealized Gains (Losses) from Hedging Activity		Currency Translation Adjustments		Pension and Other Postretirement Benefit Plan Obligation Changes		Total
Beginning balance	$	-	$	-	$	-	$	-	$	-
Other comprehensive income before reclassification		-		-		1		98		99
Amounts reclassified from accumulated other comprehensive income		-		-		-		-		-
Ending balance	$	-	$	-	$	1	$	98	$	99

	Predecessor
(in millions)	Eight Months Ended August 31, 2013
	Unrealized Gains (Losses) Related to Available for Sale Securities			Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments			Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1		$	(2	)	$	318		$	(2,933	)	$	(2,616	)
Other comprehensive income before reclassification		-			-			4			379			383
Amounts reclassified from accumulated other comprehensive income		-			-			-			1,225			1,225
Elimination of Predecessor Company accumulated other comprehensive income		(1	)		2			(322	)		1,329			1,008
Ending balance	$	-		$	-		$	-		$	-		$	-

Reclassifications From Accumulated Other Comprehensive Income [Table Text Block]

(in millions)	Successor		Predecessor
	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013
Details about Accumulated other comprehensive income components	Amount Reclassified from Accumulated Other Comprehensive Income		Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations

Pension and other postretirement benefit plan obligation changes:
Amortization of prior-service credit	$	-	$	(75	)	(a)
Amortization of actuarial losses		-		185		(a)
Recognition of losses due to settlements		-		1,563		(a)
	$	-	$	1,673			Total before tax
		-		(448	)		Tax provision
Reclassifications for the period	$	-	$	1,225			Net of tax

Note 25 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Sales [Member]

Note 25 - Segment Information (Tables) [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Successor		Predecessor
	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
(in millions)

Net sales from continuing operations:

Graphics, Entertainment & Commercial Films	$	519	$	987	$	1,680	$	2,341
Digital Printing and Enterprise		284		519		939		1,099
All Other		2		36		100		145
Consolidated total	$	805	$	1,542	$	2,719	$	3,585

	Successor			Predecessor
(in millions)	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:

Graphics, Entertainment and Commercial Films	$	(37	)	$	5		$	(210	)	$	(8	)
Digital Printing and Enterprise		(59	)		(37	)		(280	)		(613	)
Total of reportable segments	$	(96	)	$	(32	)	$	(490	)	$	(621	)

All Other		(3	)		-			(3	)		8
Restructuring costs and other		17			49			232			120
Corporate components of pension and OPEB income (expense) (1)		67			43			(2	)		61
Other operating (expense) income, net		(2	)		495			86			56
Legal contingencies, settlements and other		(3	)		-			1			-
Loss on early extinguishment of debt, net		-			8			7			-
Interest expense		22			106			139			138
Other income (charges), net		12			(13	)		21			(3	)
Reorganization items, net		16			(2,026	)		843			-
Consolidated (loss) earnings from continuing operations before income taxes	$	(74	)	$	2,356		$	(1,610	)	$	(757	)

Total Assets [Member]

Note 25 - Segment Information (Tables) [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

(in millions)	Successor		Predecessor
	December 31,		December 31,		December 31,
	2013		2012		2011

Segment total assets:

Graphics, Entertainment and Commercial Films	$	1,322	$	1,350	$	1,451
Digital Printing and Enterprise		681		524		549
Total of reportable segments		2,003		1,874		2,000
All Other		156		189		607
Cash and cash equivalents		844		1,135		861
Deferred income tax assets		102		545		509
Assets held for sale		95		578		699
Consolidated total assets	$	3,200	$	4,321	$	4,676

Reconciliation of Other Significant Reconciling Items from Segments to Consolidated [Table Text Block]

(in millions)
Intangible asset amortization expense from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	3	$	7	$	21	$	33
Digital Printing and Enterprise		5		3		5		6
Consolidated total	$	8	$	10	$	26	$	39

(in millions)
Depreciation expense from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	46	$	61	$	100	$	106
Digital Printing and Enterprise		13		20		41		49
Sub-total		59		81		141		155
Other		8		6		29		56
Restructuring-related depreciation		-		4		12		10
Consolidated total	$	67	$	91	$	182	$	221

	Successor		Predecessor
(in millions)	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Capital additions from continuing operations:	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Graphics, Entertainment and Commercial Films	$	13	$	10	$	14	$	35
Digital Printing and Enterprise		8		6		18		47
Sub-total		21		16		32		82
Other		-		2		1		9
Consolidated total	$	21	$	18	$	33	$	91

	Successor		Predecessor
(in millions)	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
Net sales to external customers attributed to (1):	Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012		Year Ended December 31, 2011
The United States	$	236	$	515	$	852	$	1,162
Europe, Middle East and Africa	$	287	$	548	$	966	$	1,225
Asia Pacific		207		330		660		808
Canada and Latin America		75		149		241		390
Non U.S. countries total	$	569	$	1,027	$	1,867	$	2,423
Consolidated total	$	805	$	1,542	$	2,719	$	3,585

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	Successor		Predecessor
(in millions)	December 31, 2013		December 31, 2012		December 31, 2011
Property, plant and equipment, net located in:	December 31, 2013		December 31, 2012		December 31, 2011
The United States	$	378	$	395	$	519
Europe, Middle East and Africa	$	91	$	85	$	112
Asia Pacific		83		96		134
Canada and Latin America		132		31		31
Non U.S. countries total (1)	$	306	$	212	$	277
Consolidated total	$	684	$	607	$	796

Note 26 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2013

Balance Sheet [Member]

Note 26 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

	Successor		Predecessor
	As of December 31, 2013		As of December 31, 2012

Receivables, net	$	16	$	180
Inventories, net		62		123
Property, plant and equipment, net		10		86
Goodwill		-		146
Other assets		7		43
Current assets held for sale	$	95	$	578

Trade payables	$	24	$	77
Miscellaneous payables and accruals		14		159
Pension liabilities		-		1,525
Other liabilities		-		12
Liabilities subject to compromise		-		8
Current liabilities held for sale	$	38	$	1,781

Income Statement [Member]

Note 26 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

	Successor			Predecessor
	Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012			Year Ended December 31, 2011
(in millions)

Revenues from Personalized and Document Imaging	$	77		$	738		$	1,350		$	1,508
Revenues from Digital Capture and Devices operations		-			6			36			659
Revenues from Kodak Gallery operations		-			-			29			85
Revenues from other discontinued operations		1			17			50			185
Total revenues from discontinued operations	$	78		$	761		$	1,465		$	2,437

Pre-tax earnings (loss) from Personalized and Document Imaging	$	5		$	(217	)	$	51		$	53
Pre-tax earnings (loss) from Digital Capture and Devices operations		1			2			(78	)		(54	)
Pre-tax earnings (loss) from Kodak Gallery operations		-			1			4			(31	)
Pre-tax (loss) earnings from other discontinued operations		-			(17	)		(7	)		30
(Provision) benefit for income taxes related to discontinued operations		(2	)		96			(12	)		(23	)
Earnings (loss) from discontinued operations, net of income taxes	$	4		$	(135	)	$	(42	)	$	(25	)

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

Quarterly Financial Information Disclosure [Abstract]

Note 27 - Quarterly Sales and Earnings Data - Unaudited (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Quarterly Financial Information [Table Text Block]

	Successor										Predecessor
(in millions, except per share data)	4th Qtr.					September 1, 2013 through September 30, 2013					July 1, 2013 through August 31, 2013					2nd Qtr.					1st Qtr.

2013
Net sales from continuing operations	$	607				$	198				$	365				$	583				$	594
Gross profit from continuing operations		96					22					85					133					150
(Loss) earnings from continuing operations		(51	)	(5	)		(31	)	(4	)		2,085		(3	)		(208	)	(2	)		324		(1	)
Loss (earnings) from discontinued operations (10)		(6	)				10					(78	)				(16	)				(41	)
Net (loss) earnings attributable to Eastman Kodak Company		(63	)				(18	)				2,007					(224	)				283
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$	(1.37	)			$	(0.67	)			$	7.65				$	(0.76	)			$	1.19
Discontinued operations		(0.14	)				0.24					(0.29	)				(0.06	)				(0.15	)
Total	$	(1.51	)			$	(0.43	)			$	7.36				$	(0.82	)			$	1.04

	Predecessor
	4th Qtr.					3rd Qtr.					2nd Qtr.					1st Qtr.
2012
Net sales from continuing operations	$	739				$	660				$	699				$	621
Gross profit from continuing operations		103					75					101					14
Loss from continuing operations		(420	)	(9	)		(322	)	(8	)		(297	)	(7	)		(298	)	(6	)
Earnings (loss) from discontinued operations (10)		18					10					(2	)				(68	)
Net loss attributable to Eastman Kodak Company		(402	)				(312	)				(299	)				(366	)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations	$	(1.54	)			$	(1.19	)			$	(1.09	)			$	(1.10	)
Discontinued operations		0.07					0.04					(0.01	)				(0.25	)
Total	$	(1.47	)			$	(1.15	)			$	(1.10	)			$	(1.35	)

Note 1 - Basis of Presentation and Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Trade Names [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 54	$ 54
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	8
Variable Interest Entity, Primary Beneficiary [Member] \| RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	85	85
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	3	3
RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Noncontrolling Interest in Variable Interest Entity	$ 18	18
Advertising Expense		$ 6	$ 14	$ 66	$ 135

Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Fair Value - USD ($) $ / shares in Units, $ in Millions	Dec. 31, 2013	Sep. 30, 2013	Sep. 03, 2013	Aug. 31, 2013
Successor [Member] \| Estimate of Fair Value Measurement [Member]
Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Fair Value [Line Items]
Less: Fair value of debt and capitalized lease obligations			$ 734
Less: Fair value of pension and other postretirement obligations			533
Less: Fair value of warrants			24
Fair value of Successor common stock			589
Successor [Member]
Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Fair Value [Line Items]
Enterprise value			1,000
Plus: Cash and cash equivalents	$ 844		898	$ 898
Less: Other non-operating liabilities			$ 18
Shares outstanding at September 3, 2013 (in Shares)			41,753,211
Per share value (in Dollars per share)			$ 14.11
Enterprise value		$ 1,000
Shares outstanding at September 3, 2013 (in Shares)	41,600,000

Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Reorganization Value - USD ($) $ in Millions	Dec. 31, 2013	Sep. 30, 2013	Sep. 03, 2013	Aug. 31, 2013
Successor [Member] \| Estimate of Fair Value Measurement [Member]
Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Reorganization Value [Line Items]
Plus: Fair value of non-debt liabilities			$ 2,088
Less: Fair value of pension and other postretirement obligations			533
Successor [Member]
Note 3 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Reorganization Value [Line Items]
Enterprise value			1,000
Plus: Cash and cash equivalents	$ 844		898	$ 898
Reorganization value of Successor assets			3,463
Enterprise value		$ 1,000
Plus: Fair value of noncontrolling interests			$ 10

Note 3 - Fresh Start Accounting (Details) - Adjustments of Statement of Financial Position - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 30, 2013

Sep. 03, 2013

Sep. 02, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Predecessor [Member] | Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]

Predecessor [Member] | Repayment of All Term Loans from Junior DIP Credit Agreement [Member]

^[1]

$ 317

Short-term borrowings and current portion of long-term debt

^[1]

681

Predecessor [Member] | Accrued and Unpaid Interest Related to the Repayment of Debt [Member]

Predecessor [Member] | Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]

^[1]

600

Predecessor [Member] | Successor Adjustments [Member]

^[1]

370

^[1]

Predecessor [Member] | Predecessor Adjustments [Member]

^[1]

^[1]

978

Predecessor [Member] | Expiration of Tax Attributes [Member]

^[1]

1,105

Predecessor [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[1]

^[1]

202

1,070

^[1]

$ 898

$ 1,135

$ 861

$ 1,624

Restricted cash

^[1]

492

^[1]

611

435

^[1]

435

420

109

^[1]

578

Property, plant & equipment, net

2,207

^[1]

2,843

507

^[1]

607

796

^[1]

132

Intangible assets, net

^[1]

^[1]

152

3,037

^[1]

4,321

4,676

Short-term borrowings and current portion of long-term debt

355

699

814

^[1]

1,781

1,643

^[1]

3,649

740

411

^[1]

506

318

^[1]

395

2,475

^[1]

2,708

5,217

^[1]

7,998

978

1,105

Accumulated other comprehensive loss

2,446

^[1]

2,600

(1,008)

^[1]

(2,616)

3,521

^[1]

2,067

Less: Treasury stock (Predecessor)

(5,711)

^[1]

(5,746)

Total Eastman Kodak Company shareholders' (deficit) equity

(2,190)

^[1]

(3,679)

Noncontrolling interests

^[1]

(2,180)

^[1]

(3,677)

$ (2,350)

$ (1,075)

Reorganization Adjustments [Member] | Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]

3,037

^[1]

$ 4,321

^[2]

Reorganization Adjustments [Member] | Accrued Expenses Related to the Emergence Credit Facilities [Member]

^[3]

Reorganization Adjustments [Member] | Success Fees Accrued Upon Emergence [Member]

^[4]

Reorganization Adjustments [Member] | Repayment of All Term Loans from Junior DIP Credit Agreement [Member]

^[5]

Short-term borrowings and current portion of long-term debt

^[6]

(641)

Reorganization Adjustments [Member] | Principal Short Term Borrowings of Emergence Credit Facility [Member]

Short-term borrowings and current portion of long-term debt

^[7]

Reorganization Adjustments [Member] | Accrued and Unpaid Interest Related to the Repayment of Debt [Member]

Reorganization Adjustments [Member] | Expiration of Tax Attributes [Member]

^[8]

(17)

Reorganization Adjustments [Member] | Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]

^[9]

(13)

Reorganization Adjustments [Member] | Proceeds from Issuance of Term Loans Under Emergence Credit Facility [Member]

^[10]

(370)

Reorganization Adjustments [Member] | Successor Adjustments [Member]

^[11]

665

^[12]

Reorganization Adjustments [Member] | Predecessor Adjustments [Member]

^[12]

540

^[13]

(978)

Reorganization Adjustments [Member] | Expiration of Tax Attributes [Member]

^[13]

(1,105)

Reorganization Adjustments [Member] | Write-Off of Unamortized Debt Issuance Costs [Member]

^[9]

Reorganization Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[14]

(1)

Reorganization Adjustments [Member] | Debt Issuance Costs [Member]

^[15]

Reorganization Adjustments [Member] | Write-Off of Deferred Debt Issuance Costs [Member]

^[16]

Reorganization Adjustments [Member]

^[17]

(8)

^[18]

(172)

Restricted cash

^[19]

(67)

^[9]

(21)

(73)

(607)

^[20]

156

^[20]

^[20]

(2,475)

(2,570)

Less: Treasury stock (Predecessor)

^[21]

(1,671)

(3,214)

^[13]

5,711

Total Eastman Kodak Company shareholders' (deficit) equity

2,497

2,497

Fresh Start Adjustments [Member] | Accrued and Unpaid Interest Related to the Repayment of Debt [Member]

(73)

Fresh Start Adjustments [Member] | Expiration of Tax Attributes [Member]

^[22]

(8)

Fresh Start Adjustments [Member] | Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]

^[23]

(14)

Fresh Start Adjustments [Member] | Decrease in Net Deferred Tax Assets Associated With Fresh Start Accounting [Member]

^[24]

Fresh Start Adjustments [Member] | Successor Adjustments [Member]

^[25]

(53)

Fresh Start Adjustments [Member] | Expiration of Tax Attributes [Member]

^[26]

Fresh Start Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[27]

(42)

Fresh Start Adjustments [Member] | Debt Issuance Costs [Member]

^[28]

(26)

Fresh Start Adjustments [Member] | Write-Off of Deferred Debt Issuance Costs [Member]

^[29]

(8)

Fresh Start Adjustments [Member]

^[23]

^[30]

^[31]

Property, plant & equipment, net

^[32]

220

^[33]

Intangible assets, net

^[34]

192

^[27]

499

^[31]

(3)

(25)

^[23]

178

^[27]

193

Accumulated other comprehensive loss

^[35]

(775)

^[35]

1,008

306

Total Eastman Kodak Company shareholders' (deficit) equity

306

306

Successor [Member] | Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]

499

Successor [Member] | Repayment of All Term Loans from Junior DIP Credit Agreement [Member]

339

Short-term borrowings and current portion of long-term debt

Successor [Member] | Accrued and Unpaid Interest Related to the Repayment of Debt [Member]

Successor [Member] | Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]

586

Successor [Member] | Successor Adjustments [Member]

676

Successor [Member] | Expiration of Tax Attributes [Member]

613

Successor [Member] | Includes Cash Collateralization for Letters of Credit [Member]

184

$ 844

898

Restricted cash

122

571

492

358

502

$ 502

117

Property, plant & equipment, net

1,971

2,173

684

727

Intangible assets, net

219

235

105

3,200

3,463

Short-term borrowings and current portion of long-term debt

281

562

885

1,011

674

572

745

421

408

2,552

2,840

613

Accumulated other comprehensive loss

(81)

631

613

Less: Treasury stock (Predecessor)

(3)

Total Eastman Kodak Company shareholders' (deficit) equity

628

613

Noncontrolling interests

648

623

$ 623

$ 3,200

3,463

375

$ 18

Reorganization Adjustments [Member] | Environmental Liabilities [Member]

$ 9

[1]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.
[2]	Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.
[3]	Represents $29 million in claims expected to be settled in cash and $9 million of liabilities that have been retained by Kodak in accordance with the Plan that have been reclassified from Liabilities subject to compromise.
[4]	Represents $3 million of accrued expenses related to the Emergence Credit Facilities that have been deferred and recorded as part of Other Current assets.
[5]	Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.
[6]	On the Effective Date, the Company repaid in full all term loans outstanding under the Junior DIP Credit Agreement for an aggregate remaining principal amount of approximately $644 million offset by $3 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.
[7]	Represents $4 million of principal amount recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.
[8]	On the Effective Date, the Company paid $7 million of accrued and unpaid interest related to the repayment of debt and $10 million in administrative claims that was included within Other current liabilities.
[9]	Reflects the expiration of tax attributes, which was fully offset by a corresponding decrease in Kodak's U.S. valuation allowance, as a result of the Debtors' emergence from chapter 11 bankruptcy proceedings. Refer to Note 17, "Income Taxes" for additional information.
[10]	On the Effective Date, the Company repaid in full all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 for an aggregate principal amount of approximately $375 million offset by $5 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.
[11]	Upon issuance of the Term Loans under the Emergence Credit Facility, the Company received net proceeds of approximately $669 million, of which $4 million of the principal amount of the loans are recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.
[12]	Reflects the issuance of 34 million shares of common stock at a per share price of $11.94 in connection with the Rights Offering, 6 million shares of common stock issued to the holders of general unsecured and retiree committee unsecured claims valued at $14.11 per share, 1.7 million shares of common stock valued at $14.11 per share issued to the Backstop Parties in connection with the Backstop Commitment Agreement, 0.1 million shares of common stock issued under Kodak's 2013 Omnibus Incentive Plan on the Effective Date, and issuance of warrants valued at $24 million.
[13]	Reflects the cancellation of Predecessor Company equity to retained earnings.
[14]	Represents the write-off of unamortized debt issuance costs of $1 million related to the Junior DIP Credit Agreement upon repayment in full of all outstanding term loans on the Effective Date. This amount has been included in Reorganization items, net in the Consolidated Statement of Operations.
[15]	Represents the funding of $15 million in cash collateralization for letters of credit under the ABL Credit Facility.
[16]	Represents $8 million of debt issuance costs incurred related to the Emergence Credit Facilities.
[17]	Represents the write-off of $5 million of deferred debt issuance costs upon repayment in full of all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 and the write-off of $3 million of deferred equity issuance costs. These amounts have been included in Reorganization items, net in the Consolidated Statement of Operations.
[18]	Other fees and expenses represent $7 million payment for accrued and unpaid interest related to the repayment of debt and $9 million payment for emergence and success fees, which is included in Reorganization items, net in the Consolidated Statement of Operations.
[19]	Reflects the funding of $80 million to the professional fee escrow account for professional fees accrued at emergence and $18 million related to the EBP Settlement Agreement. Refer to Note 2, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings" for additional information regarding the EBP Settlement Agreement.
[20]	Liabilities subject to compromise were settled as follows in accordance with the Plan:
[21]	Reflects the cumulative impact of the reorganization adjustments discussed above:
[22]	Represents the revaluation of deferred revenues to the fair value of Kodak's related future performance obligations.
[23]	Represents the revaluation of pension and other postretirement obligations. Refer to Note 19, "Retirement plans "and Note 20, "Other postretirement benefits" for additional information.
[24]	Represents the write-off of unamortized debt discounts related to the Emergence Credit Facilities based on the fair value of debt.
[25]	Represents $38 million decrease in capitalized lease obligations determined based on market rents, $19 million decrease related to the remeasurement of employee benefit obligations offset by net $4 million increase in fair value adjustment related to asset retirement obligations and other miscellaneous liabilities.
[26]	Reflects the increase in fair value of the 34 million shares of common stock issued in connection with the Rights Offering from $11.94 to $14.11 per share.
[27]	Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.
[28]	Represents the write-off of deferred costs under various licensing transactions now being reflected in intangible assets.
[29]	Represents the write-off of unamortized debt issuance costs related to the Emergence Credit Facilities.
[30]	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[31]	Represents fair value adjustment to the assets and liabilities of the Company's Personalized Imaging and Document Imaging businesses in delayed close countries.
[32]	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[33]	This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[34]	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.
[35]	Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company's accumulated other comprehensive loss.

Note 3 - Fresh Start Accounting (Details) - Net Cash Payments for Reoganization Adjustments $ in Millions	Sep. 03, 2013 USD ($)
Reorganization Adjustments [Member]
Sources:
Net proceeds from Emergence Credit Facilities	$ 664
Proceeds from Rights Offerings	406
Total sources	1,070
Uses:
Repayment of Junior DIP Term Loans	644
Repayment of Second Lien Notes	375
Claims paid at emergence	94
Funding of escrow accounts	113
Other fees and expenses	16
Total uses	1,242
Net uses	(172)
Repayment of Junior DIP Term Loans	644
Other fees and expenses	$ 5

Note 3 - Fresh Start Accounting (Details) - Liabilities Subject to Compromise - USD ($)
$ in Millions

Sep. 03, 2013

Sep. 30, 2013

Liabilities reinstated at emergence:

Environmental obligations

$ (61)

Reorganization Adjustments [Member]

Note 3 - Fresh Start Accounting (Details) - Liabilities Subject to Compromise [Line Items]

Liabilities subject to compromise of the Predecessor Company (LSTC)

^[1]

2,475

Cash payments at emergence from LSTC

(84)

Claims expected to be satisfied in cash

(35)

Liabilities reinstated at emergence:

Environmental obligations

^[1]

(156)

^[1]

(61)

Total liabilities reinstated at emergence

(9)

(226)

Fair value of equity issued to unsecured creditors

(85)

Fair value of warrants issued to unsecured creditors

(24)

Gain on settlement of liabilities subject to compromise

2,021

Liabilities subject to compromise of the Predecessor Company (LSTC)

$ (9)

Environmental obligations

$ (18)

[1]	Liabilities subject to compromise were settled as follows in accordance with the Plan:

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of the Reorganization Adjustments
$ in Millions

Sep. 03, 2013

USD ($)

Reorganization Adjustments [Member]

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of the Reorganization Adjustments [Line Items]

Gain on settlement of liabilities subject to compromise

$ 2,021

Fair value of shares issued to Backstop Parties and employees

(25)

Write-off of unamortized debt discounts and debt issuance costs

(14)

Success fees accrued at emergence

(13)

Emergence and success fees paid at emergence

(9)

Write-off of deferred equity issuance costs

(3)

Net gain on reoganization adjustments

1,957

Cancellation of Predecessor Company equity

(3,628)

Net impact to Retained earnings (deficit)

(1,671)

^[1]

Emergence and success fees paid at emergence

$ (9)

[1]	Reflects the cumulative impact of the reorganization adjustments discussed above:

Note 3 - Fresh Start Accounting (Details) - Summary the Components of Inventory - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Aug. 31, 2013

Dec. 31, 2012

$ 185

$ 280

120

102

$ 358

$ 502

502

235

$ 236

101

$ 435

^[1]

$ 435

$ 420

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 3 - Fresh Start Accounting (Details) - Components of Property, Plant and Equipment, Net - USD ($) $ in Millions	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Successor [Member]
Property, Plant and Equipment [Line Items]
Land	$ 117	$ 114
Buildings and building improvements	178	180
Machinery and equipment	414	402
Construction in progress	42	31
Total	$ 751	727
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Land		35	$ 39
Buildings and building improvements		189	1,156
Machinery and equipment		252	3,138
Construction in progress		31	28
Total		$ 507	$ 4,361

Note 3 - Fresh Start Accounting (Details) - Goodwill - Successor [Member] - USD ($) $ in Millions	Dec. 31, 2013	Sep. 03, 2013
Goodwill [Line Items]
Reorganization value of Successor assets	$ 3,200	$ 3,463
Less: Fair value of Successor assets (excluding goodwill)		3,375
Reorganization value of Successor assets in excess of fair value - Successor goodwill	$ 88	$ 88

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments - USD ($)
$ in Millions

Sep. 03, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

Establishment of Successor goodwill

$ 88

Elimination of Predecessor goodwill

(88)

Establishment of Successor intangibles

235

219

Elimination of Predecessor intangibles

(235)

(219)

Inventory fair value adjustment

502

358

$ 502

Property, plant & equipment fair value adjustment

727

684

Pension and other postretirement obligations fair value adjustment

(745)

(572)

Elimination of Predecessor accumulated other comprehensive loss

(674)

(99)

Net impact on Retained earnings (deficit)

$ (81)

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

Establishment of Successor goodwill

^[1]

$ 132

Elimination of Predecessor goodwill

(56)

^[1]

(56)

(132)

Establishment of Successor intangibles

^[1]

Elimination of Predecessor intangibles

(43)

^[1]

(61)

Inventory fair value adjustment

435

^[1]

$ 435

420

Property, plant & equipment fair value adjustment

507

^[1]

607

$ 796

Pension and other postretirement obligations fair value adjustment

(411)

^[1]

(506)

Elimination of Predecessor accumulated other comprehensive loss

(740)

1,008

^[1]

2,616

Net impact on Retained earnings (deficit)

2,446

^[1]

$ 2,600

Fresh Start Adjustments [Member]

Note 3 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

Establishment of Successor goodwill

^[2]

Elimination of Predecessor goodwill

^[2]

(32)

Establishment of Successor intangibles

^[3]

192

Elimination of Predecessor intangibles

^[3]

(192)

Inventory fair value adjustment

^[4]

Property, plant & equipment fair value adjustment

^[5]

220

Pension and other postretirement obligations fair value adjustment

^[6]

(178)

Rights offering fair value adjustment

(73)

Net gain on fresh start adjustments

(11)

302

Tax impact on fresh start adjustments

(69)

Elimination of Predecessor accumulated other comprehensive loss

^[7]

(1,008)

Net impact on Retained earnings (deficit)

^[7]

(775)

Other assets and liabilities fair value adjustments

(375)

$ 53

[1]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.
[2]	This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[3]	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.
[4]	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[5]	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[6]	Represents the revaluation of pension and other postretirement obligations. Refer to Note 19, "Retirement plans "and Note 20, "Other postretirement benefits" for additional information.
[7]	Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company's accumulated other comprehensive loss.

Note 4 - Reorganization Items, Net (Details) $ in Millions	8 Months Ended
Note 4 - Reorganization Items, Net (Details) $ in Millions	Aug. 31, 2013 USD ($)
Liabilities Subject to Compromise [Member]
Note 4 - Reorganization Items, Net (Details) [Line Items]
Reorganization Items	$ 84

Note 4 - Reorganization Items, Net (Details) - Reorganization Items, Net - USD ($) $ in Millions	1 Months Ended		2 Months Ended	3 Months Ended							4 Months Ended	8 Months Ended	12 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Aug. 31, 2013	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 4 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees											$ 19
Other items, net											(3)
Reorganization items, net	$ 5			$ 10							16
Cash payments for reorganization items											$ 85
Predecessor [Member]
Note 4 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees												$ 114	$ 178
DIP credit agreement financing costs													47
Provision for expected allowed claims												133	856
Gain on settlement of other postemployment liabilities													(238)
Net gain on reorganization adjustments												(1,957)
Net gain on fresh start adjustments												(302)
Other items, net												(14)
Reorganization items, net			$ (2,217)		$ 72	$ 119	$ 539	$ 56	$ 160	$ 88		(2,026)	843
Cash payments for reorganization items												$ 210	$ 167
Provision for expected allowed claims		$ 27

Note 5 - Receivables, Net (Details) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 39	$ 77

Note 5 - Receivables, Net (Details) - Receivables, Net - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Dec. 31, 2012

Accounts, Notes, Loans and Financing Receivable [Line Items]

Trade receivables

$ 473

Miscellaneous receivables

Total (net of allowances of $6 and $30 as of December 31, 2013 and December 31, 2012, respectively)

$ 571

$ 492

Accounts, Notes, Loans and Financing Receivable [Line Items]

Trade receivables

$ 510

Miscellaneous receivables

101

Total (net of allowances of $6 and $30 as of December 31, 2013 and December 31, 2012, respectively)

$ 492

^[1]

$ 611

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 5 - Receivables, Net (Details) - Receivables, Net (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowances	$ 6
Predecessor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowances		$ 30

Note 6 - Inventories, Net (Details) - Inventories - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Aug. 31, 2013

Dec. 31, 2012

$ 185

$ 280

120

102

$ 358

$ 502

502

235

$ 236

101

$ 435

^[1]

$ 435

$ 420

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 7 - Property, Plant and Equipment, Net (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 7 - Property, Plant and Equipment, Net (Details) [Line Items]
Depreciation	$ 67
Restructuring and Related Cost, Accelerated Depreciation	$ 0
Predecessor [Member]
Note 7 - Property, Plant and Equipment, Net (Details) [Line Items]
Depreciation		$ 91	$ 182	$ 221
Restructuring and Related Cost, Accelerated Depreciation		4	13	10
Restructuring and Related Cost, Accelerated Depreciation		$ 4	$ 13	$ 10

Note 7 - Property, Plant and Equipment, Net (Details) - Property, Plant and Equipment - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Property, Plant and Equipment [Line Items]

Land

$ 117

$ 114

Buildings and building improvements

178

180

Machinery and equipment

414

402

Construction in progress

751

727

Accumulated depreciation

(67)

$ 684

$ 727

Property, Plant and Equipment [Line Items]

Land

$ 39

Buildings and building improvements

189

1,156

Machinery and equipment

252

3,138

Construction in progress

$ 507

4,361

Accumulated depreciation

(3,754)

$ 507

^[1]

$ 607

$ 796

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 8 - Goodwill and Other Intangible Assets (Details)
$ in Millions

3 Months Ended

4 Months Ended

6 Months Ended

8 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2013

USD ($)

Mar. 31, 2013

USD ($)

Dec. 31, 2013

USD ($)

Dec. 31, 2013

USD ($)

Aug. 31, 2013

USD ($)

Dec. 31, 2013

USD ($)

Mar. 31, 2013

Dec. 31, 2012

USD ($)

Dec. 31, 2011

USD ($)

Sep. 03, 2013

USD ($)

Note 8 - Goodwill and Other Intangible Assets (Details) [Line Items]

Goodwill, Impairment Loss

$ 88

^[1],[2]

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

$ 8

Amortization of Intangible Assets

$ 8

Note 8 - Goodwill and Other Intangible Assets (Details) [Line Items]

Goodwill, Impairment Loss

$ 56

$ 132

^[3]

^[1],[2]

$ 8

Amortization of Intangible Assets

Intellectual Property and Brand Licensing [Member]

Note 8 - Goodwill and Other Intangible Assets (Details) [Line Items]

Goodwill, Impaired, Accumulated Impairment Loss

113

Goodwill, Gross

1,544

1,543

$ 1,488

$ 1,411

Goodwill, Impairment Loss

$ 77

Number of Reportable Segments

Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets

$ 235

[1]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 8, "Goodwill and Other Intangible Assets."
[2]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 8, "Goodwill and Other Intangible Assets."
[3]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 8 - Goodwill and Other Intangible Assets (Details) - Carrying Value of Goodwill by Reportable Segments - USD ($)
$ in Millions

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Predecessor [Member] | Graphics, Entertainment and Commercial Films Segment [Member]

$ 115

$ 39

$ 115

(77)

Predecessor [Member] | Digital Printing and Enterprise Segment [Member]

$ 115

132

^[1],[2]

(77)

$ (8)

Successor [Member] | Graphics, Entertainment and Commercial Films Segment [Member]

$ 132

Currency translation adjustments

Successor [Member] | Digital Printing and Enterprise Segment [Member]

Impact of fresh start accounting

Currency translation adjustments

^[1],[2]

(8)

$ 1

Graphics, Entertainment and Commercial Films Segment [Member]

Impact of fresh start accounting

Digital Printing and Enterprise Segment [Member]

Impact of fresh start accounting

$ 32

$ (77)

[1]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 8, "Goodwill and Other Intangible Assets."
[2]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 8, "Goodwill and Other Intangible Assets."

Note 8 - Goodwill and Other Intangible Assets (Details) - Gross Carrying Amount and Accumulated Amortization by Major Intangible Asset Category - USD ($) $ in Millions		12 Months Ended
	Sep. 03, 2013	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Kodak trade name		$ 46
Kodak trade name		Indefinite life
Successor [Member] \| Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 131
Accumulated Amortization		6
Net		$ 125
Weighted-Average Amortization Period		8 years
Successor [Member] \| Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 39
Accumulated Amortization		2
Net		$ 37
Weighted-Average Amortization Period		9 years
Successor [Member] \| In Process Research and Development [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 9
Net		9
Successor [Member] \| Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		2
Net		$ 2
Weighted-Average Amortization Period		25 years
Successor [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 227
Accumulated Amortization		8
Net		219
Predecessor [Member] \| Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount			$ 51
Accumulated Amortization			47
Net			$ 4
Weighted-Average Amortization Period			8 years
Predecessor [Member] \| Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount			$ 222
Accumulated Amortization			172
Net			$ 50
Weighted-Average Amortization Period			10 years
Predecessor [Member] \| Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount			$ 16
Accumulated Amortization			9
Net			$ 7
Weighted-Average Amortization Period			18 years
Predecessor [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount			$ 289
Accumulated Amortization			228
Net			$ 61
Weighted-Average Amortization Period			10 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Kodak trade name		$ 54
In Process Research and Development [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted-Average Amortization Period	6 years
Kodak trade name	$ 9

Note 8 - Goodwill and Other Intangible Assets (Details) - Estimated Future Amortization Expense Related to Intangible Assets $ in Millions	Dec. 31, 2013 USD ($)
Estimated Future Amortization Expense Related to Intangible Assets [Abstract]
2014	$ 25
2015	25
2016	25
2017	23
2018	18
2019	11
2020 and thereafter	37
Total	$ 164

Note 9 - Other Current Liabilities (Details)	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Other Miscellaneous Current Liabilities Individual Portion Total Current Liabilities Maximum	5.00%

Note 9 - Other Current Liabilities (Details) - Summary of Other Current Liabilities - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 9 - Other Current Liabilities (Details) - Summary of Other Current Liabilities [Line Items]
Accrued employment-related liabilities	$ 189
Accrued customer rebates	52
Deferred revenue	48
Accrued restructuring liabilities	34
Deferred consideration on disposed businesses	62
Other	177
Total	$ 562
Predecessor [Member]
Note 9 - Other Current Liabilities (Details) - Summary of Other Current Liabilities [Line Items]
Accrued employment-related liabilities		$ 283
Accrued customer rebates		83
Deferred revenue		63
Accrued interest		107
Accrued restructuring liabilities		83
Other		195
Total		$ 814

Note 10 - Other Long-Term Liabilities (Details)	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Other Liabilities Noncurrent Maximum Percentage Of Total Noncurrent Liabilities	5.00%

Note 10 - Other Long-Term Liabilities (Details) - Summary of Other Long-Term Liabilities - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 30, 2013

Sep. 03, 2013

Dec. 31, 2012

Note 10 - Other Long-Term Liabilities (Details) - Summary of Other Long-Term Liabilities [Line Items]

Non-current tax-related liabilities

$ 85

Environmental liabilities

Asset retirement obligations

Other

202

$ 421

$ 408

Note 10 - Other Long-Term Liabilities (Details) - Summary of Other Long-Term Liabilities [Line Items]

Non-current tax-related liabilities

$ 36

Environmental liabilities

Asset retirement obligations

Other

224

$ 318

^[1]

$ 395

Successor [Member] | Fair Value, Inputs, Level 2 [Member]

$ 18

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 11 - Short-Term Borrowings And Long-Term Debt (Details) - ABL Sub Credit Facility [Member]	1 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013
Minimum [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Note 11 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.75%
Minimum [Member] \| Base Rate [Member]
Note 11 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Maximum [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Note 11 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
Maximum [Member] \| Base Rate [Member]
Note 11 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.25%

Note 11 - Short-Term Borrowings And Long-Term Debt (Details) - Long-term Debt and Related Maturities and Interest Rates - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| Current portion long-term debt [Member] \| UNITED STATES \| Term Note [Member]
Debt Instrument [Line Items]
Carrying Value	$ 4
Successor [Member] \| Current portion long-term debt [Member]
Debt Instrument [Line Items]
Carrying Value	4
Successor [Member] \| Long-term Debt [Member] \| UNITED STATES \| Term Note 7.89% [Member]
Debt Instrument [Line Items]
Carrying Value	406
Successor [Member] \| Long-term Debt [Member] \| UNITED STATES \| Term Note 11.27% [Member]
Debt Instrument [Line Items]
Carrying Value	268
Successor [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	674
Successor [Member]
Debt Instrument [Line Items]
Carrying Value	$ 678
Predecessor [Member] \| Current portion long-term debt [Member] \| UNITED STATES \| Original Senior DIP Credit Agreement [Member]
Debt Instrument [Line Items]
Carrying Value		$ 659
Predecessor [Member] \| Current portion long-term debt [Member] \| GERMANY \| Term Note [Member]
Debt Instrument [Line Items]
Carrying Value		38
Predecessor [Member] \| Current portion long-term debt [Member] \| BRAZIL \| Term Note [Member]
Debt Instrument [Line Items]
Carrying Value		2
Predecessor [Member] \| Current portion long-term debt [Member]
Debt Instrument [Line Items]
Carrying Value		699
Predecessor [Member] \| Long-term Debt [Member] \| UNITED STATES \| Secured Term Note 10.11% [Member]
Debt Instrument [Line Items]
Carrying Value		493
Predecessor [Member] \| Long-term Debt [Member] \| UNITED STATES \| Secured Term Note 10.87% [Member]
Debt Instrument [Line Items]
Carrying Value		247
Predecessor [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value		740
Predecessor [Member] \| Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 6.16% [Member]
Debt Instrument [Line Items]
Carrying Value		20
Predecessor [Member] \| Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 7.25% [Member]
Debt Instrument [Line Items]
Carrying Value		250
Predecessor [Member] \| Liabilities Subject to Compromise [Member] \| UNITED STATES \| Convertible [Member]
Debt Instrument [Line Items]
Carrying Value		400
Predecessor [Member] \| Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 9.95% [Member]
Debt Instrument [Line Items]
Carrying Value		3
Predecessor [Member] \| Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 9.20% [Member]
Debt Instrument [Line Items]
Carrying Value		10
Predecessor [Member] \| Liabilities Subject to Compromise [Member]
Debt Instrument [Line Items]
Carrying Value		683
Predecessor [Member]
Debt Instrument [Line Items]
Carrying Value		$ 2,122
Current portion long-term debt [Member] \| UNITED STATES \| Term Note [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2014
Weighted-Average Effective Interest Rate	7.89%
Current portion long-term debt [Member] \| UNITED STATES \| Original Senior DIP Credit Agreement [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	8.63%
Current portion long-term debt [Member] \| GERMANY \| Term Note [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	6.16%
Current portion long-term debt [Member] \| BRAZIL \| Term Note [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	19.80%
Long-term Debt [Member] \| UNITED STATES \| Term Note 7.89% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2019
Weighted-Average Effective Interest Rate	7.89%
Long-term Debt [Member] \| UNITED STATES \| Term Note 11.27% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2020
Weighted-Average Effective Interest Rate	11.27%
Long-term Debt [Member] \| UNITED STATES \| Secured Term Note 10.11% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2018
Weighted-Average Effective Interest Rate	10.11%
Long-term Debt [Member] \| UNITED STATES \| Secured Term Note 10.87% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2019
Weighted-Average Effective Interest Rate	10.87%
Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 6.16% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	6.16%
Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 7.25% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	7.25%
Liabilities Subject to Compromise [Member] \| UNITED STATES \| Convertible [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2017
Weighted-Average Effective Interest Rate	12.75%
Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 9.95% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2018
Weighted-Average Effective Interest Rate	9.95%
Liabilities Subject to Compromise [Member] \| UNITED STATES \| Term Note 9.20% [Member]
Debt Instrument [Line Items]
Maturity	Dec. 31, 2021
Weighted-Average Effective Interest Rate	9.20%

Note 11 - Short-Term Borrowings And Long-Term Debt (Details) - Annual Maturities of Long-term Debt $ in Millions	Dec. 31, 2013 USD ($)
Annual Maturities of Long-term Debt [Abstract]
2014	$ 4
2014	4
2015	4
2015	4
2016	4
2016	4
2017	4
2017	4
2018	4
2018	4
2019 and thereafter	658
2019 and thereafter	673
Total	678
Total	$ 693

Note 12 - Commitments and Contingencies (Details)	12 Months Ended
Note 12 - Commitments and Contingencies (Details)	Dec. 31, 2013
Minimum [Member]
Note 12 - Commitments and Contingencies (Details) [Line Items]
Non-cancelable Agreement Term	1 year
Maximum [Member]
Note 12 - Commitments and Contingencies (Details) [Line Items]
Non-cancelable Agreement Term	5 years

Note 12 - Commitments and Contingencies (Details) - Site Contingency - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency	$ 49
Successor [Member] \| Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency	8
Successor [Member] \| Sites Associated With Other Operations [Member]
Site Contingency [Line Items]
Site Contingency	13
Successor [Member] \| Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency	12
Successor [Member]
Site Contingency [Line Items]
Site Contingency	$ 82
Predecessor [Member] \| Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency		$ 49
Predecessor [Member] \| Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency		9
Predecessor [Member] \| Sites Associated With Other Operations [Member]
Site Contingency [Line Items]
Site Contingency		17
Predecessor [Member] \| Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency		41
Predecessor [Member]
Site Contingency [Line Items]
Site Contingency		$ 116

Note 12 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 12 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity [Line Items]
Asset Retirement Obligations at start of period	$ 51
Accretion expense	1
Asset Retirement Obligations at end of period	52	$ 51
Predecessor [Member]
Note 12 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity [Line Items]
Asset Retirement Obligations at start of period	$ 51	63	$ 61
Liabilities incurred in the current period		1	4
Liabilities settled in the current period		(5)	(1)
Accretion expense		1	3
Revision in estimated cash flows		(1)	(4)
Foreign exchange impact		(1)
Impact of fresh start accounting		(7)
Asset Retirement Obligations at end of period		$ 51	$ 63

Note 13 - Guarantees (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
Note 13 - Guarantees (Details) - USD ($) $ in Millions	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Third Party and Subsidiaries Financial Guarantees [Member]
Note 13 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 79		$ 79
Guarantor Obligations, Maximum Exposure, Undiscounted	14		$ 14
Guarantee Term For Product And Short Term Equipment Leasing Arrangements			90 days
Guarantee Term For Long Term Equipment Leasing Arrangements			5 years
Extended Product Warranty Accrual, Payments	$ 54	$ 107		$ 151

Note 13 - Guarantees (Details) - Change in Accrued Warranty Obligations - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Predecessor [Member]
Note 13 - Guarantees (Details) - Change in Accrued Warranty Obligations [Line Items]
Accrued warranty obligations	$ 18	$ 29	$ 40
Actual warranty experience		(24)	(58)
Warranty provisions		13	47
Accrued warranty obligations		$ 18	$ 29
Successor [Member]
Note 13 - Guarantees (Details) - Change in Accrued Warranty Obligations [Line Items]
Actual warranty experience	(10)
Warranty provisions	5
Accrued warranty obligations	$ 13

Note 13 - Guarantees (Details) - Deferred Revenue - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Predecessor [Member]
Deferred Revenue Arrangement [Line Items]
Deferred revenue on extended warranties	$ 34	$ 43	$ 48
New extended warranty and maintenance arrangements		139	200
Recognition of extended warranty and maintenance arrangement revenue		(148)	(205)
Deferred revenue on extended warranties		$ 34	$ 43
Successor [Member]
Deferred Revenue Arrangement [Line Items]
Impact of fresh start accounting	(8)
New extended warranty and maintenance arrangements	68
Recognition of extended warranty and maintenance arrangement revenue	(64)
Deferred revenue on extended warranties	30
Impact of fresh start accounting	$ (32)

Note 14 - Financial Instruments (Details) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2012	Dec. 31, 2013
Fair Value Disclosures [Abstract]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral		$ 3
Derivative Asset, Notional Amount		$ 536
Loss on Cash Flow Hedge Ineffectiveness	$ 5

Note 14 - Financial Instruments (Details) - Financial Instruments Recorded at Fair Value - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| Accounts Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	$ 1
Successor [Member] \| Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	1
Successor [Member] \| Other Current Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	3
Successor [Member] \| Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	$ 3
Predecessor [Member] \| Accounts Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts		$ 1
Predecessor [Member] \| Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts		1
Predecessor [Member] \| Other Current Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts		1
Predecessor [Member] \| Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts		1
Predecessor [Member] \| Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Marketable securities
Short-term available-for-sale		4
Predecessor [Member] \| Other Current Assets [Member]
Marketable securities
Short-term available-for-sale		4
Predecessor [Member] \| Other Noncurrent Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Marketable securities
Long-term available-for-sale		7
Predecessor [Member] \| Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale		$ 7

Note 14 - Financial Instruments (Details) - Financial Instruments Not Recorded at Fair Value - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 30, 2013

Sep. 03, 2013

Dec. 31, 2012

Debt

$ 4

674

687

Debt

674

Predecessor [Member] | Debt Subject to Compromise [Member] | Fair Value, Inputs, Level 2 [Member]

$ 687

Debt

Predecessor [Member] | Debt Subject to Compromise [Member]

$ 683

Debt

Predecessor [Member] | Fair Value, Inputs, Level 1 [Member]

683

Marketable securities

Long-term held-to-maturity

Predecessor [Member] | Fair Value, Inputs, Level 2 [Member]

Debt

699

686

740

606

Debt

699

686

740

606

Long-term held-to-maturity

$ 2,475

^[1]

2,708

Marketable securities

$ 23

375

$ 676

$ 9

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 14 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 14 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss	$ (5)
Predecessor [Member]
Note 14 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss		$ (7)	$ (14)	$ (15)

Note 14 - Financial Instruments (Details) - Derivatives in Cash Flow Hedging Relationships - Predecessor [Member] - Commodity Contract [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]
Gain Recognized in OCI on Derivative (Effective Portion)	$ 1	$ 5
(Loss) Gain Reclassified from Accumulated OCI Into Cost of Goods Sold (Effective Portion)	$ (6)	$ 14

Note 14 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - Other Income [Member] - Foreign Exchange Contract [Member] - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2011
Successor [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other income (charges), net	$ (14)
Predecessor [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other income (charges), net		$ 2	$ 11

Note 15 - Other Operating (Income) Expenses, Net (Details) - USD ($) $ in Millions			1 Months Ended			3 Months Ended
	Feb. 02, 2013	Jan. 31, 2013	Mar. 31, 2012	Mar. 31, 2011	Dec. 31, 2003	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
MEXICO
Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]
Sales of Real Estate			$ 41
Sale Leaseback Term			1 year
Gains (Losses) on Sales of Investment Real Estate			$ 34
FRANCE
Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]
Sales of Real Estate					$ 65
Sale Leaseback Term					9 years
Gains (Losses) on Sales of Investment Real Estate					$ 50
Trade Names [Member]
Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]
Impairment of Intangible Assets, Finite-lived						$ 8
Intellectual Property and Brand Licensing [Member]
Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]
Impairment of Intangible Assets, Finite-lived							$ 77
Patents [Member]
Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]
Proceeds from Sale of Intangible Assets				$ 65
Gain (Loss) on Disposition of Intangible Assets				$ 62
Proceeds From Termination of a Supply								$ 35
Proceeds from Sale of Intangible Assets	$ 530	$ 530

Note 15 - Other Operating (Income) Expenses, Net (Details) - Other Operating Expenses (Income), Net - USD ($)
$ in Millions

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Gain on sale of digital imaging patent portfolio (1)

Expense (income) :

^[1]

Goodwill and intangible impairments (2) (3)

^[2],[3]

Supply arrangement termination payment (5)

^[4]

^[5],[6],[7]

(6)

$ 2

Gain on sale of digital imaging patent portfolio (1)

Expense (income) :

^[1]

$ (535)

Goodwill and intangible impairments (2) (3)

^[2],[3]

Supply arrangement termination payment (5)

^[4]

(35)

^[5],[6],[7]

(34)

(50)

(69)

Other

(3)

Goodwill and intangible impairments (2) (3)

$ (495)

$ (85)

$ (56)

$ 77

Supply arrangement termination payment (5)

$ 35

[1]	Refer to Note 2, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings".
[2]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 8, "Goodwill and Other Intangible Assets."
[3]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 8, "Goodwill and Other Intangible Assets."
[4]	In the fourth quarter of 2012, Kodak received cash proceeds of approximately $35 million associated with the termination of a supply arrangement.
[5]	In December 2003, Kodak sold a property in France for approximately $65 million, net of direct selling costs, and then leased back a portion of this property for a nine-year term. The entire gain on the property sale was deferred due to Kodak's significant continuing involvement in the property. In the fourth quarter of 2012, the lease term expired and Kodak's continuing involvement in the property ended. As a result, Kodak recognized a gain of approximately $50 million.
[6]	In March 2012, Kodak sold a property in Mexico for approximately $41 million and leased back the property for a one-year term. The pre-tax gain on the property sale of approximately $34 million was deferred due to Kodak's continuing involvement in the property for the remainder of the lease term. In March 2013, the deferred gain was recognized as the lease term expired.
[7]	On March 31, 2011, Kodak sold patents and patent applications related to CMOS image sensors to OmniVision Technologies Inc. for $65 million. Kodak recognized a gain, net of transaction costs, of $62 million from this transaction.

Note 16 - Other Income (Charges), Net (Details) - Other Income (Charges), Net - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Income (charges):
Interest income	$ 3
Loss on foreign exchange transactions	(5)
Other	14
Total	12
Predecessor [Member]
Income (charges):
Interest income		$ 3	$ 10	$ 9
Gain on sale of investment			23
Loss on foreign exchange transactions		(7)	(14)	(15)
Dividend income			1
Other		(9)	1	3
Total		$ (13)	$ 21	$ (3)
Loss on foreign exchange transactions	$ 1

Note 17 - Income Taxes (Details) - USD ($)	1 Months Ended		4 Months Ended	8 Months Ended	12 Months Ended
Note 17 - Income Taxes (Details) - USD ($)	Sep. 30, 2013	Mar. 31, 2011	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Loss Carryforwards, Tax Credits, and Pension Benefits [Member]
Note 17 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Net of Valuation Allowance			$ 55,000,000		$ 55,000,000	$ 539,000,000
Foreign Tax Authority [Member]
Note 17 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance			373,000,000		373,000,000	403,000,000
Deferred Tax Assets, Net of Valuation Allowance			470,000,000		470,000,000	1,001,000,000
Liability for Uncertain Tax Positions, Current						12,000,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued						4,000,000	$ 43,000,000
Other Tax Expense (Benefit)						(16,000,000)	94,000,000
Liability for Uncertain Tax Positions, Noncurrent							56,000,000
Domestic Tax Authority [Member]
Note 17 - Income Taxes (Details) [Line Items]
Increase (Decrease) in Deferred Income Taxes							246,000,000
Deferred Tax Assets, Valuation Allowance			580,000,000		580,000,000	2,435,000,000
Deferred Tax Assets, Net of Valuation Allowance			538,000,000		538,000,000	2,376,000,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued							25,000,000
Other Tax Expense (Benefit)							50,000,000
Liability for Uncertain Tax Positions, Noncurrent							115,000,000
Unrecognized Tax Benefits, Increase Resulting from Settlements with Taxing Authorities							296,000,000
State and Local Jurisdiction [Member]
Note 17 - Income Taxes (Details) [Line Items]
Payments for Tax Claims					2,000,000
Tax Claims			17,000,000		17,000,000
Liabilities Held For Sale [Member]
Note 17 - Income Taxes (Details) [Line Items]
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent						1,500,000,000
Cancellation of Indebtedness Income Amount						821,000,000
Operating Loss Carryforwards	$ 667,000,000		1,382,000,000		1,382,000,000	2,790,000,000
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount	577,000,000
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	21,000,000
Increase (Decrease) in Deferred Income Taxes	$ 329,000,000
Deferred Income Tax Expense (Benefit)			46,000,000	$ 100,000,000		30,000,000	53,000,000
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority		$ (123,000,000)
Recognition Revenue Reductions		$ 61,000,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration			367,000,000		367,000,000
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration			1,015,000,000		1,015,000,000
Deferred Tax Assets, Tax Credit Carryforwards, Foreign			101,000,000		101,000,000
Accumulated Deferred Investment Tax Credit			125,000,000		$ 125,000,000
Eligible Granted Income Tax Holiday Percentage Reduction					50.00%
Future Tax Holiday Incentive Reduction Rate For Entire Country					25.00%
Deferred Tax Liabilities, Undistributed Foreign Earnings			213,000,000		$ 213,000,000	374,000,000
Provision For Withholding Tax On Undistributed Foreign Earnings					(23,000,000)	42,000,000
Deferred Tax Assets, Valuation Allowance			953,000,000		953,000,000	2,838,000,000
Income Tax Examination, Penalties and Interest Expense			0	$ 2,000,000		2,000,000	$ (60,000,000)
Income Tax Examination, Penalties and Interest Accrued			18,000,000		18,000,000	$ 16,000,000
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Lower Bound			0		0
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound			15,000,000		15,000,000
Unrecognized Tax Benefits			$ 64,000,000		$ 64,000,000

Note 17 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 17 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions [Line Items]
U.S.	$ (119)
Outside the U.S.	45
Total	(74)
U.S. income taxes:
Current provision (benefit)	3
Deferred provision (benefit)	3
Income taxes outside the U.S.:
Current provision	8
Deferred (benefit) provision	(8)
State and other income taxes:
Current provision (benefit)	2
Total provision (benefit)	$ 8
Predecessor [Member]
Note 17 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions [Line Items]
U.S.		$ 2,243	$ (1,647)	$ (641)
Outside the U.S.		113	37	(116)
Total		2,356	(1,610)	(757)
U.S. income taxes:
Current provision (benefit)			(409)	(378)
Deferred provision (benefit)		(3)	13	241
Income taxes outside the U.S.:
Current provision		52	58	28
Deferred (benefit) provision		105	65	106
State and other income taxes:
Current provision (benefit)		1		(22)
Deferred provision				7
Total provision (benefit)		$ 155	$ (273)	$ (18)

Note 17 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 17 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation [Line Items]
Amount computed using the statutory rate	$ (25)
resulting from:
State and other income taxes, net of federal	2
Unremitted foreign earnings	36
Impact of goodwill and intangible impairments	(3)
Operations outside the U.S.	73
Valuation allowance	(100)
Tax settlements and adjustments, including interest	1
Discharge of Debt and Other Reorganization Related Items	24
Provision (benefit) for income taxes	$ 8
Predecessor [Member]
Note 17 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation [Line Items]
Amount computed using the statutory rate		$ 825	$ (564)	$ (265)
resulting from:
State and other income taxes, net of federal			1	1
Unremitted foreign earnings		32	35	393
Impact of goodwill and intangible impairments		(22)
Operations outside the U.S.		(18)	(90)	52
Legislative rate changes		1	23	20
Valuation allowance		39	312	(74)
Tax settlements and adjustments, including interest		5	(11)	(149)
Discharge of Debt and Other Reorganization Related Items		(722)
Other, net		15	21	4
Provision (benefit) for income taxes		$ 155	$ (273)	$ (18)

Note 17 - Income Taxes (Details) - Deferred Tax Assets and Liabilities Significant Components - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member]
Deferred tax assets
Pension and postretirement obligations	$ 219
Restructuring programs	6
Foreign tax credit	101
Inventories	18
Investment tax credit	125
Employee deferred compensation	60
Research and development costs	276
Tax loss carryforwards	372
Other deferred revenue	13
Other	168
Total deferred tax assets	1,358
Deferred tax liabilities
Depreciation	17
Leasing	23
Goodwill/Intangibles	49
Unremitted foreign earnings	236
Other	25
Total deferred tax liabilities	350
Net deferred tax assets before valuation allowance	1,008
Valuation allowance	953
Net deferred tax assets	55
Predecessor [Member]
Deferred tax assets
Pension and postretirement obligations		$ 689
Allowed Claims		272
Restructuring programs		10
Foreign tax credit		577
Inventories		26
Investment tax credit		153
Employee deferred compensation		113
Depreciation		57
Research and development costs		308
Tax loss carryforwards		1,409
Goodwill/Intangibles		42
Other		373
Total deferred tax assets		4,029
Deferred tax liabilities
Leasing		43
Other deferred debt		11
Unremitted foreign earnings		416
Other		182
Total deferred tax liabilities		652
Net deferred tax assets before valuation allowance		3,377
Valuation allowance		2,838
Net deferred tax assets		539
Foreign tax credit	101
Unremitted foreign earnings	213	374
Valuation allowance	$ 953	$ 2,838

Note 17 - Income Taxes (Details) - Components of Deferred Tax Assets - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Dec. 31, 2012

Note 17 - Income Taxes (Details) - Components of Deferred Tax Assets [Line Items]

Deferred income taxes (current)

$ 48

Deferred income taxes (non-current)

(3)

(44)

$ (56)

Net deferred tax assets

$ 55

Note 17 - Income Taxes (Details) - Components of Deferred Tax Assets [Line Items]

Deferred income taxes (current)

$ 75

Deferred income taxes (non-current)

470

(1)

Predecessor [Member] | Severance Reserve [Member] | Continuing Operations [Member]

$ (22)

^[1]

(5)

Net deferred tax assets

$ 539

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 17 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 17 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance	$ 107
Tax Positions related to prior years:
Additions	2
Reductions	(3)
Balance	106	$ 107
Predecessor [Member]
Note 17 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance	107	57	$ 76	$ 245
Tax positions related to the current year:
Additions		68	4	12
Tax Positions related to prior years:
Additions		1	3	2
Reductions		(17)	(17)	(183)
Settlements with taxing jurisdictions		(2)	(3)
Lapses in Statute of limitations			(6)
Balance		$ 107	$ 57	$ 76
Balance	$ 64

Note 18 - Restructuring Liabilities (Details) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
Note 18 - Restructuring Liabilities (Details) $ in Millions	Dec. 31, 2013 USD ($)	Aug. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Graphics, Entertainment and Commercial Films Segment [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges	$ 8	$ 22	$ 20	$ 23
Digital Printing and Enterprise Segment [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges	1	5	93	6
Manufacturing Research and Development and Administrative [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges	8	$ 22	$ 119	$ 91
North America [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		375	1,925	725
World [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		450	1,300	500
Liabilities Subject to Compromise [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Severance Costs			$ 2
Discontinued Operations [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges		$ (3)	39	$ 13
Inventory Write-down				13
Pension Plan Curtailments, Settlements, and Special Termination Benefits [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Severance Costs			100	32
Foreign Currency Translation Adjustments [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment				1
Liabilities Subject to Compromise [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment		$ (5)
Severance, Exit and Impairment Costs [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges			$ 215	$ 108
Manufacturing/Service Positions [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		500	1,775	575
Administrative Positions [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		300	1,050	550
Research and Development Positions [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		25	400	100
Inventory Write-Downs [Member]
Note 18 - Restructuring Liabilities (Details) [Line Items]
Restructuring Charges			$ 39
Charges Included In Severance Reserve Activity			186	$ 101
Net Curtailment Gains Losses Included In Severance Reserve Activity			1	4
Severance Costs		$ (4)	158	92
Restructuring Reserve, Accrual Adjustment		(12)
Restructuring Charges	17	52	271	133
Foreign Currency Transaction Gain (Loss), Realized	$ 1
Restructuring and Related Cost, Accelerated Depreciation		4	13	10
Inventory Write-down		$ 2	4	2
Business Exit Costs			35	15
Restructuring Costs and Asset Impairment Charges			$ 22	$ 1
Restructuring and Related Cost, Number of Positions Eliminated		825	3,225	1,225
Other Restructuring Costs		$ 43

Note 18 - Restructuring Liabilities (Details) - Restructuring Liabilities - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Predecessor [Member] | Severance Reserve [Member] | Discontinuing Operations [Member]

$ 38

$ 158

^[1]

$ 92

^[2]

Predecessor [Member] | Severance Reserve [Member] | Utilization/cash payments [Member]

^[1]

^[2]

Predecessor [Member] | Severance Reserve [Member] | Other adjustments & reclasses [Member]

(48)

(86)

(58)

Predecessor [Member] | Severance Reserve [Member]

(3)

^[3]

(101)

^[4]

(31)

^[5]

$ 28

Predecessor [Member] | Exit Costs Reserve [Member] | Continuing Operations [Member]

Predecessor [Member] | Exit Costs Reserve [Member] | Discontinuing Operations [Member]

^[1]

^[2]

Predecessor [Member] | Exit Costs Reserve [Member] | Utilization/cash payments [Member]

^[1]

^[2]

Predecessor [Member] | Exit Costs Reserve [Member] | Other adjustments & reclasses [Member]

(32)

(13)

Predecessor [Member] | Exit Costs Reserve [Member]

(9)

^[3]

(1)

^[4]

^[5]

Predecessor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Continuing Operations [Member]

Predecessor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Discontinuing Operations [Member]

^[1]

^[2]

Predecessor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Utilization/cash payments [Member]

^[1]

^[2]

Predecessor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Other adjustments & reclasses [Member]

(4)

(34)

(3)

Predecessor [Member] | Accelerated Depreciation [Member] | Continuing Operations [Member]

^[3]

^[4]

^[5]

Predecessor [Member] | Accelerated Depreciation [Member] | Discontinuing Operations [Member]

^[1]

^[2]

Predecessor [Member] | Accelerated Depreciation [Member] | Utilization/cash payments [Member]

^[1]

^[2]

Predecessor [Member] | Accelerated Depreciation [Member] | Other adjustments & reclasses [Member]

(4)

(13)

(10)

Predecessor [Member] | Continuing Operations [Member]

^[3]

^[4]

^[5]

Predecessor [Member] | Discontinuing Operations [Member]

232

^[1]

120

^[2]

Predecessor [Member] | Utilization/cash payments [Member]

^[1]

^[2]

Predecessor [Member] | Other adjustments & reclasses [Member]

(88)

(146)

(84)

(12)

^[3]

(102)

^[4]

(31)

^[5]

215

108

(210)

(167)

Successor [Member] | Severance Reserve [Member] | Continuing Operations [Member]

Successor [Member] | Severance Reserve [Member] | Utilization/cash payments [Member]

Successor [Member] | Severance Reserve [Member] | Other adjustments & reclasses [Member]

(15)

Successor [Member] | Severance Reserve [Member]

^[6]

Successor [Member] | Exit Costs Reserve [Member] | Continuing Operations [Member]

Successor [Member] | Exit Costs Reserve [Member] | Utilization/cash payments [Member]

Successor [Member] | Exit Costs Reserve [Member] | Other adjustments & reclasses [Member]

(3)

Successor [Member] | Exit Costs Reserve [Member]

^[6]

Successor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Continuing Operations [Member]

Successor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Utilization/cash payments [Member]

Successor [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member] | Other adjustments & reclasses [Member]

(1)

Successor [Member] | Accelerated Depreciation [Member] | Other adjustments & reclasses [Member]

^[6]

Successor [Member] | Continuing Operations [Member]

^[6]

Successor [Member] | Utilization/cash payments [Member]

Successor [Member] | Other adjustments & reclasses [Member]

(19)

^[6]

(85)

$ 17

$ 271

$ 133

Successor [Member] | UNITED STATES

$ (12)

[1]	Severance reserve activity includes termination benefit charges of $186 million, and net curtailment and settlement losses related to these actions of $1 million.
[2]	Severance reserve activity includes termination benefits charges of $101 million, and net curtailment and settlement losses related to these actions of $4 million.
[3]	The $(12) million includes $(5) million for amounts reclassified as Liabilities subject to compromise, $(4) million of severance-related charges for pension plan curtailments, which are reflected in Pension and other postretirement liabilities in Consolidated Statement of Financial Position, and $(3) million of reserve adjustments due to the application of fresh start accounting, which were recorded as Reorganization items, net in the Consolidated Statement of Operations.
[4]	Includes $100 million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which are reflected in Pension and other postretirement liabilities and Other long-term assets in the Consolidated Statement of Financial Position, and $2 million for amounts reclassified as Liabilities subject to compromise.
[5]	Includes $32 million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which are reflected in Pension and other postretirement liabilities and Other long-term assets in the Consolidated Statement of Financial Position, offset by $1 million of foreign currency translation adjustments.
[6]	The $1 million represents foreign currency translation adjustments.

Note 19 - Retirement Plans (Details) - Foreign Pension Plan, Defined Benefit [Member]	12 Months Ended
	Dec. 31, 2013
Minimum [Member]
Note 19 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	2.40%
Maximum [Member]
Note 19 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.20%

Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| UNITED STATES
Change in Benefit Obligation
Benefit obligation	$ 4,970
Change in Plan Assets
Fair value of plan assets at beginning of period	4,647
Fair value of plan assets at end of period	4,184	$ 4,647	$ 4,184
Under Funded Status at end of period	(177)		(177)
Accumulated benefit obligation at end of period	4,309		4,309
Service cost	7
Interest cost	68
Benefit payments	(124)
Actuarial (gain) loss	(28)
Settlements	(532)
Actual gain on plan assets	192
Employer contributions	1
Settlements	(532)
Benefit payments	(124)
Benefit obligation	4,361	4,970	4,361
Successor [Member] \| Non-U.S. [Member]
Change in Benefit Obligation
Benefit obligation	1,073
Change in Plan Assets
Fair value of plan assets at beginning of period	891
Fair value of plan assets at end of period	907	891	907
Under Funded Status at end of period	(167)		(167)
Accumulated benefit obligation at end of period	1,054		1,054
Service cost	2
Interest cost	11
Plan amendments	(6)
Benefit payments	(29)
Actuarial (gain) loss	6
Settlements	(3)
Currency adjustments	20
Actual gain on plan assets	29
Employer contributions	5
Settlements	(2)
Benefit payments	(29)
Currency adjustments	13
Benefit obligation	1,074	1,073	1,074
Successor [Member]
Change in Plan Assets
Interest cost	1
Predecessor [Member] \| UNITED STATES
Change in Benefit Obligation
Benefit obligation	4,970	5,575	5,575	$ 5,259
Change in Plan Assets
Fair value of plan assets at beginning of period	4,647	4,848	4,848	4,763
Fair value of plan assets at end of period		4,647		4,848	$ 4,763
Under Funded Status at end of period		(323)		(727)
Accumulated benefit obligation at end of period				5,497
Transfers		(206)
Service cost		20		48	50
Interest cost		120		206	254
Benefit payments		(249)		(422)
Actuarial (gain) loss		(270)		385
Curtailments		(20)
Special termination benefits				99	28
Actual gain on plan assets		47		500
Employer contributions		1		7
Benefit payments		(249)		(422)
Benefit obligation		4,970		5,575	5,259
Predecessor [Member] \| Non-U.S. [Member]
Change in Benefit Obligation
Benefit obligation	1,073	4,264	4,264	3,652
Change in Plan Assets
Fair value of plan assets at beginning of period	891	2,479	$ 2,479	2,436
Fair value of plan assets at end of period		891		2,479	2,436
Under Funded Status at end of period		(182)		(1,785)
Accumulated benefit obligation at end of period				4,233
Service cost		6		10	16
Interest cost		95		156	180
Participant contributions		1		2
Benefit payments		(139)		(226)
Actuarial (gain) loss		(103)		560
Curtailments		(7)		(34)
Settlements		(2,892)		(8)
Special termination benefits					1
Currency adjustments		(152)		152
Actual gain on plan assets		79		157
Employer contributions		22		29
Settlements		(1,465)		(8)
Benefit payments		(139)		(226)
Currency adjustments		(86)		89
Benefit obligation		1,073		4,264	3,652
Predecessor [Member]
Change in Plan Assets
Service cost				1	1
Interest cost		3		44	64
Transfers		$ 206
Settlements	$ 532
Special termination benefits				$ (99)	$ (29)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Aug. 31, 2013

Dec. 31, 2012

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

$ (177)

Successor [Member] | Non-U.S. [Member]

(177)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

(1)

(170)

(167)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

Predecessor [Member] | UNITED STATES

$ (572)

$ (745)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

$ (727)

Predecessor [Member] | Non-U.S. [Member]

$ (323)

(727)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

(272)

(1,515)

$ (182)

(1,785)

Note 19 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]

(411)

^[1]

(506)

(2,475)

^[1]

$ (2,708)

$ (9)

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation	$ 4,361
Accumulated benefit obligation	4,309
Fair value of plan assets	4,184
Successor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation	1,043
Accumulated benefit obligation	1,024
Fair value of plan assets	$ 873
Predecessor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation		$ 5,575
Accumulated benefit obligation		5,497
Fair value of plan assets		4,848
Predecessor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation		4,229
Accumulated benefit obligation		4,198
Fair value of plan assets		$ 2,441

Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Net actuarial gain (loss)	$ 86
Total	86
Successor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit (cost)	6
Net actuarial gain (loss)	8
Total	14
Successor [Member]
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Net actuarial gain (loss)	2
Total	$ 2
Predecessor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit (cost)		$ (5)
Net actuarial gain (loss)		(2,237)
Total		(2,242)
Predecessor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit (cost)		(25)
Net actuarial gain (loss)		(2,202)
Total		(2,227)
Predecessor [Member]
Note 19 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit (cost)		1,118
Net actuarial gain (loss)		(73)
Total		$ 1,045

Note 19 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]
Newly established gain (loss)	$ 97
Amortization of:
Net (gain) loss recognized in expense due to settlements	(11)
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	86
Successor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]
Newly established gain (loss)	8
Newly established prior service credit	6
Amortization of:
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	$ 14
Predecessor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]
Newly established gain (loss)		$ 81	$ (275)
Amortization of:
Prior service cost		1	1
Net actuarial loss		124	173	$ 69
Net curtailment gain not recognized in expense		20
Total Income (loss) recognized in Other comprehensive income before fresh start accounting		226	(101)
Effect of application of fresh start accounting		2,016
Predecessor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]
Newly established gain (loss)		75	(567)
Amortization of:
Prior service cost		1	3
Net actuarial loss		56	66	$ 52
Prior service cost (credit) recognized due to curtailment		13	(1)
Net curtailment gain not recognized in expense		7	34
Net (gain) loss recognized in expense due to settlements		1,542	3
Total Income (loss) recognized in Other comprehensive income before fresh start accounting		1,694	$ (462)
Effect of application of fresh start accounting		$ 533

Note 19 - Retirement Plans (Details) - Pension (Income) Expense From Continuing Operations For All Defined Benefit Plans - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost	$ 7
Interest cost	68
Expected return on plan assets	(123)
Amortization of:
Pension (income) expense before special termination benefits, curtailments and settlements	(48)
Settlement (gains) losses	(11)
Net pension (income) expense for major defined benefit plans	(59)
Net pension (income) expense	(59)
Successor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost	2
Interest cost	11
Expected return on plan assets	(15)
Amortization of:
Pension (income) expense before special termination benefits, curtailments and settlements	(2)
Settlement (gains) losses	(1)
Net pension (income) expense for major defined benefit plans	(3)
Net pension (income) expense	(3)
Successor [Member]
Major defined benefit plans:
Interest cost	1
Amortization of:
Net pension (income) expense	$ 1
Predecessor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost		$ 20	$ 48	$ 50
Interest cost		120	206	254
Expected return on plan assets		(236)	(389)	(435)
Amortization of:
Prior service cost		1	1	1
Actuarial loss		124	173	69
Pension (income) expense before special termination benefits, curtailments and settlements		29	39	(61)
Special termination benefits			99	28
Net pension (income) expense for major defined benefit plans		29	138	(33)
Net pension (income) expense		29	138	(33)
Predecessor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost		6	10	16
Interest cost		95	156	180
Expected return on plan assets		(107)	(164)	(209)
Amortization of:
Prior service cost		1	3	4
Actuarial loss		56	66	52
Pension (income) expense before special termination benefits, curtailments and settlements		51	71	43
Special termination benefits				1
Curtailment (gains) losses		13	(1)	4
Settlement (gains) losses		114	3	10
Net pension (income) expense for major defined benefit plans		178	73	58
Other plans including unfunded plans		7	11	12
Net pension (income) expense		185	84	70
Predecessor [Member]
Major defined benefit plans:
Service cost			1	1
Interest cost		3	44	64
Amortization of:
Prior service cost		(75)	(83)	(77)
Curtailment (gains) losses			9
Settlement (gains) losses			228
Net pension (income) expense		(69)	(249)	20
Special termination benefits			(99)	(29)
Curtailment (gains) losses		$ (5)		(3)
Settlement (gains) losses			$ (1)	$ (1)

Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Benefit Obligation Amounts	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate	4.50%
Salary increase rate	3.37%
Successor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate	3.19%
Salary increase rate	2.65%
Predecessor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate		4.25%	3.50%
Salary increase rate		3.39%	3.40%
Predecessor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate		3.14%	3.55%
Salary increase rate		2.69%	2.84%

Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	4.25%
Salary increase rate	3.39%
Expected long-term rate of return on plan assets	8.20%
Successor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	3.14%
Salary increase rate	2.69%
Expected long-term rate of return on plan assets	5.35%
Successor [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	4.02%
Salary increase rate	2.50%
Predecessor [Member] \| UNITED STATES
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		4.25%	4.25%	5.24%
Salary increase rate		3.39%	3.45%	3.99%
Expected long-term rate of return on plan assets		8.12%	8.52%	8.43%
Predecessor [Member] \| Non-U.S. [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		3.14%	4.41%	4.95%
Salary increase rate		2.69%	2.98%	3.89%
Expected long-term rate of return on plan assets		6.54%	7.02%	7.64%
Predecessor [Member]
Note 19 - Retirement Plans (Details) - Weighted-Average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		2.97%	4.25%	5.03%
Salary increase rate		2.50%	3.09%	4.05%

Note 19 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans $ in Millions	Dec. 31, 2013 USD ($)
Major U.S. Plans [Member]
Note 19 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans [Line Items]
2014	$ 370
2015	360
2016	349
2017	339
2018	330
2019-2023	1,538
Major Non-U.S. Plans [Member]
Note 19 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans [Line Items]
2014	77
2015	72
2016	68
2017	64
2018	61
2019-2023	$ 295

Note 20 - Other Postretirement Benefits (Details) $ in Millions	Dec. 31, 2013 USD ($)
United States and Canada [Member]
Note 20 - Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	$ 8

Note 20 - Other Postretirement Benefits (Details) - Changes in the Company’s Benefit Obligation and Funded Status - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| Other Postretirement Benefit Plans [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in the Company’s Benefit Obligation and Funded Status [Line Items]
Benefit obligation	$ 82
Underfunded status at end of period	(78)
Interest cost	1
Plan participants’ contributions	4
Actuarial (gain) loss	(2)
Benefit payments	(6)
Currency adjustments	(1)
Benefit obligation	78	$ 82
Successor [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in the Company’s Benefit Obligation and Funded Status [Line Items]
Interest cost	1
Predecessor [Member] \| Other Postretirement Benefit Plans [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in the Company’s Benefit Obligation and Funded Status [Line Items]
Benefit obligation	82	137	$ 1,294
Underfunded status at end of period		(82)	(137)
Service cost			1
Interest cost		3	44
Plan participants’ contributions		9	17
Plan amendments			(460)
Actuarial (gain) loss		(50)	117
Settlements			(738)
Benefit payments		(12)	(134)
Other			(6)
Currency adjustments		(5)	2
Benefit obligation		82	137	$ 1,294
Predecessor [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in the Company’s Benefit Obligation and Funded Status [Line Items]
Service cost			1	1
Interest cost		$ 3	$ 44	$ 64
Settlements	$ 532

Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Other Current Liabilities [Member]
Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position [Line Items]
Balance Sheet Location for Liabilities	$ (8)	$ (23)
Pension and Other Postretirement Liabilities [Member]
Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position [Line Items]
Balance Sheet Location for Liabilities	(70)	(114)
Balance Sheet Location for Liabilities	$ (78)	$ (137)

Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss [Line Items]
Net actuarial gain (loss)	$ 2
Total recorded in Accumulated other comprehensive income	$ 2
Predecessor [Member]
Note 20 - Other Postretirement Benefits (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss [Line Items]
Prior service credit		$ 1,118
Net actuarial gain (loss)		(73)
Total recorded in Accumulated other comprehensive income		$ 1,045

Note 20 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member] \| Other Postretirement Benefit Plans [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) [Line Items]
Newly established gain (loss)	$ 2
Amortization of:
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$ 2
Predecessor [Member] \| Other Postretirement Benefit Plans [Member]
Note 20 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) [Line Items]
Newly established gain (loss)		$ 50	$ (117)
Newly established prior service credit			460
Amortization of:
Prior service credit		(75)	(83)
Net actuarial loss		3	26
Prior service credit recognized due to curtailment			(9)
Net loss recognized in expense due to settlement			510
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting		(22)	787
Effect of application of fresh start accounting		(1,023)
Predecessor [Member]
Amortization of:
Prior service credit recognized due to curtailment			$ (9)
Prior service credit recognized due to curtailment		$ 5		$ 3

Note 20 - Other Postretirement Benefits (Details) - Other Post Retirement Benefit Cost From Continuing Operations - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Components of net postretirement benefit cost:
Interest cost	$ 1
Amortization of:
Other postretirment benefit cost (income) before curtailments and settlements	1
Other postretirement benefit cost (income) from continuing operations	$ 1
Predecessor [Member]
Components of net postretirement benefit cost:
Service cost			$ 1	$ 1
Interest cost		$ 3	44	64
Amortization of:
Prior service credit		(75)	(83)	(77)
Actuarial loss		3	26	32
Other postretirment benefit cost (income) before curtailments and settlements		(69)	(12)	20
Curtailment gains			(9)
Settlement gains			(228)
Other postretirement benefit cost (income) from continuing operations		(69)	(249)	20
Curtailment gains		$ 5		3
Settlement gains			$ 1	$ 1

Note 20 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations - Other Postretirement Benefit Plans [Member]	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations [Line Items]
Discount rate	4.24%
Salary increase rate	2.50%
Predecessor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations [Line Items]
Discount rate		4.02%	2.97%
Salary increase rate		2.50%	2.50%

Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumption Used to Determine Net Post Retirement Benefit Cost	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumption Used to Determine Net Post Retirement Benefit Cost [Line Items]
Discount rate	4.02%
Salary increase rate	2.50%
Predecessor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumption Used to Determine Net Post Retirement Benefit Cost [Line Items]
Discount rate		2.97%	4.25%	5.03%
Salary increase rate		2.50%	3.09%	4.05%

Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumed Healthcare Cost Trend Rates Used to Compute Other Post Retirement Amounts	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Successor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumed Healthcare Cost Trend Rates Used to Compute Other Post Retirement Amounts [Line Items]
Healthcare cost trend	6.61%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	5.00%
Year that the rate reaches the ultimate trend rate	2020
Predecessor [Member]
Note 20 - Other Postretirement Benefits (Details) - Weighted-Average Assumed Healthcare Cost Trend Rates Used to Compute Other Post Retirement Amounts [Line Items]
Healthcare cost trend		7.08%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00%
Year that the rate reaches the ultimate trend rate		2019

Note 20 - Other Postretirement Benefits (Details) - Effect of One-Percentage Point Change in Assumed Healthcare Cost Trend Rates $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($)
Effect of One-Percentage Point Change in Assumed Healthcare Cost Trend Rates [Abstract]
Effect on postretirement benefit obligation	$ 6
Effect on postretirement benefit obligation	$ (5)

Note 20 - Other Postretirement Benefits (Details) - Other Post Retirement Benefits Which Reflects Expected Future Services Expected To Be Paid - Other Postretirement Benefit Plans [Member] $ in Millions	Dec. 31, 2013 USD ($)
Note 20 - Other Postretirement Benefits (Details) - Other Post Retirement Benefits Which Reflects Expected Future Services Expected To Be Paid [Line Items]
2014	$ 8
2015	7
2016	7
2017	6
2018	5
2019-2023	$ 22

Note 21 - Earnings Per Share (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Successor [Member]
Note 21 - Earnings Per Share (Details) [Line Items]
Weighted Average Number of Shares Outstanding, Basic and Diluted	41,700,000
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	200,000
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants	1,700,000
Predecessor [Member]
Note 21 - Earnings Per Share (Details) [Line Items]
Weighted Average Number of Shares Outstanding, Basic and Diluted		272,700,000	271,800,000	269,100,000
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements		0	0	400,000
Common Stock, Shares, Issued	41,800,000
Weighted Average Number of Shares Outstanding, Basic and Diluted	41,700,000	272,700,000	271,800,000	269,100,000
Aggregate Principal Amount Of Convertible Security Convertible Senior Notes (in Dollars)		$ 400	$ 400	$ 400

Note 21 - Earnings Per Share (Details) - Antidilutive Securities Excluded From Computation of Earnings Per Share - shares	8 Months Ended	12 Months Ended
	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Predecessor [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Unvested share-based awards	0	0	400,000

Note 21 - Earnings Per Share (Details) - Antidilutive Employee Stock Options and Detachable Warrants - Predecessor [Member] - shares shares in Millions	8 Months Ended	12 Months Ended
	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	7.0	7.9	13.6
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	40.0	40.0	40.0
Antidilutive Securities	47.0	47.9	53.6

Note 22 - Stock-Based Compensation (Details)	8 Months Ended
Note 22 - Stock-Based Compensation (Details)	Aug. 31, 2013
Predecessor [Member] \| 2005 Omnibus Long-Term Compensation Plan [Member] \| Minimum [Member]
Note 22 - Stock-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	100.00%

Note 22 - Stock-Based Compensation (Details) - Stock Option Activity - Predecessor [Member] - $ / shares	8 Months Ended	12 Months Ended
	Sep. 03, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Minimum [Member]
Note 22 - Stock-Based Compensation (Details) - Stock Option Activity [Line Items]
Outstanding		$ 2.64	$ 2.64	$ 2.64
Granted			2.82
Terminated, Expired, Surrendered	$ 2,640	3,400	3,400
Exercisable		2.64	2.64
Maximum [Member]
Note 22 - Stock-Based Compensation (Details) - Stock Option Activity [Line Items]
Outstanding		36.66	38.04	48.34
Granted			5.22
Terminated, Expired, Surrendered	36,660	38,040	65,910
Exercisable		36.66	38.04
Weighted Average [Member]
Note 22 - Stock-Based Compensation (Details) - Stock Option Activity [Line Items]
Outstanding		12.40	18.89	$ 25.22
Granted			3.41
Terminated, Expired, Surrendered	$ 12,400	27,970	31,070
Exercisable		$ 14.38	$ 23.25

Note 22 - Stock-Based Compensation (Details) - Share-Based Payment Award, Stock Options, Valuation Assumptions - Predecessor [Member]	12 Months Ended
	Dec. 31, 2011
Minimum [Member]
Note 22 - Stock-Based Compensation (Details) - Share-Based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Weighted-average risk-free interest rate	2.48%
Risk-free interest rates	2.20%
Expected volatilities	59.00%
Maximum [Member]
Note 22 - Stock-Based Compensation (Details) - Share-Based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Weighted-average risk-free interest rate	2.25%
Risk-free interest rates	2.50%
Expected volatilities	60.00%

Note 23 - Shareholders' Equity (Details) $ / shares in Units, $ in Millions	4 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares	Sep. 03, 2013 USD ($) $ / item shares
Successor [Member]
Note 23 - Shareholders' Equity (Details) [Line Items]
Stock Authorized	560,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0.01
Preferred Stock, Shares Authorized	60
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0
Common Stock, Shares, Outstanding		41,753,211
Preferred Stock, Shares Issued	0
Issued to Holders of General Unsecured Claims [Member]
Note 23 - Shareholders' Equity (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item) \| $ / item		14.93
Issued to Retiree Committee Unsecured Claims [Member]
Note 23 - Shareholders' Equity (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item) \| $ / item		16.12
Stock Authorized		560,000,000
Common Stock, Shares Authorized	500,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0.01
Preferred Stock, Shares Authorized	60,000,000	60,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0
Common Stock, Shares, Issued	41,800,000
Common Stock, Shares, Outstanding	41,600,000
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0
Warrants Issued, Fair Value (in Dollars) \| $		$ 24
Class of Warrant or Right, Outstanding	4,000,000
Stock Repurchased During Period, Shares	200,000
Stock Repurchased During Period, Value (in Dollars) \| $	$ 3

Note 24 - Accumulated Other Comprehensive (Loss) Income (Details) - Changes in Accumulated Other Comprehensive Income (Loss) by Component - USD ($) $ in Millions	4 Months Ended	8 Months Ended
	Dec. 31, 2013	Aug. 31, 2013
Successor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income before reclassification	$ 1
Other comprehensive income before reclassification	98
Other comprehensive income before reclassification	99
Ending balance	1
Ending balance	98
Ending balance	$ 99
Predecessor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		$ 1
Beginning balance		(2)
Beginning balance		318
Beginning balance		(2,933)
Beginning balance		(2,616)
Other comprehensive income before reclassification		4
Other comprehensive income before reclassification		379
Other comprehensive income before reclassification		383
Amounts reclassified from accumulated other comprehensive income		1,225
Amounts reclassified from accumulated other comprehensive income		1,225
Elimination of Predecessor Company accumulated other comprehensive income		(1)
Elimination of Predecessor Company accumulated other comprehensive income		2
Elimination of Predecessor Company accumulated other comprehensive income		(322)
Elimination of Predecessor Company accumulated other comprehensive income		1,329
Elimination of Predecessor Company accumulated other comprehensive income		$ 1,008

Note 24 - Accumulated Other Comprehensive (Loss) Income (Details) - Reclassifications out of Accumulated Other Comprehensive Income - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Pension and other postretirement benefit plan obligation changes:

$ (3)

Predecessor [Member] | Amounts Reclassified From Accumulated Other Comprehensive Income [Member]

Pension and other postretirement benefit plan obligation changes:

Amortization of prior-service credit

^[1]

$ (75)

Amortization of actuarial losses

^[1]

185

Recognition of losses due to settlements

^[1]

1,563

1,673

(448)

Reclassifications for the period

1,225

Pension and other postretirement benefit plan obligation changes:

Amortization of prior-service credit

(75)

$ (83)

$ (77)

$ (462)

$ (146)

$ (71)

[1]	See Note 19, "Retirement Plans," and Note 20, "Other Postretirement Benefits," regarding the pensions and other postretirement plan obligation changes.

Note 25 - Segment Information (Details) $ in Millions	6 Months Ended	9 Months Ended		12 Months Ended
Note 25 - Segment Information (Details) $ in Millions	Dec. 31, 2013 USD ($)	Dec. 31, 2013 USD ($)	Mar. 31, 2013	Dec. 31, 2012 USD ($)
JAPAN
Note 25 - Segment Information (Details) [Line Items]
Revenue, Net				$ 274
BRAZIL
Note 25 - Segment Information (Details) [Line Items]
Property, Plant and Equipment, Net	$ 113	$ 113
CHINA
Note 25 - Segment Information (Details) [Line Items]
Property, Plant and Equipment, Net				$ 94
Number of Reportable Segments	2	2	3

Note 25 - Segment Information (Details) - Net Sales from Continuing Operations - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Sep. 30, 2013

Aug. 31, 2013

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Graphics, Entertainment and Commercial Films Segment [Member] | Successor [Member]

$ 519

Graphics, Entertainment and Commercial Films Segment [Member] | Predecessor [Member]

(37)

$ 987

$ 1,680

$ 2,341

Digital Printing and Enterprise Segment [Member] | Successor [Member]

(210)

(8)

284

Digital Printing and Enterprise Segment [Member] | Predecessor [Member]

(59)

519

939

1,099

Other Segments [Member] | Successor [Member]

(37)

(280)

(613)

Other Segments [Member] | Predecessor [Member]

(3)

100

145

(3)

805

Restructuring costs and other

(96)

Corporate components of pension and OPEB income (expense) (1)

^[1]

Other operating (expense) income, net

(2)

Legal contingencies, settlements and other

(3)

Interest expense

Other income (charges), net

Reorganization items, net

$ 5

$ 10

Consolidated (loss) earnings from continuing operations before income taxes

$ (74)

1,542

2,719

3,585

Restructuring costs and other

(32)

(490)

(621)

232

120

Corporate components of pension and OPEB income (expense) (1)

^[1]

(2)

Other operating (expense) income, net

495

Legal contingencies, settlements and other

Loss on early extinguishment of debt, net

Interest expense

106

139

138

Other income (charges), net

(13)

(3)

Reorganization items, net

$ (2,217)

$ 72

$ 119

$ 539

$ 56

$ 160

$ 88

(2,026)

843

Consolidated (loss) earnings from continuing operations before income taxes

$ 2,356

$ (1,610)

$ (757)

Loss on early extinguishment of debt, net

$ 6

[1]

Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension and other postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net and curtailments and settlements included in Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

Note 25 - Segment Information (Details) - Segment Total Assets - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Graphics, Entertainment and Commercial Films Segment [Member] | Successor [Member]

Graphics, Entertainment and Commercial Films Segment [Member] | Predecessor [Member]

$ 1,322

Personalized and Document Imaging Segment [Member] | Successor [Member]

$ 1,350

$ 1,451

Personalized and Document Imaging Segment [Member] | Predecessor [Member]

681

Corporate Segment [Member] | Successor [Member]

524

549

Corporate Segment [Member] | Predecessor [Member]

2,003

All Other [Member] | Successor [Member]

1,874

2,000

All Other [Member] | Predecessor [Member]

156

Successor [Member] | Cash and marketable securities [Member]

189

607

Successor [Member] | Deferred income tax assets [Member]

844

102

3,200

$ 3,463

844

898

$ 898

1,008

Predecessor [Member] | Cash and marketable securities [Member]

$ 95

Predecessor [Member] | Deferred income tax assets [Member]

1,135

861

545

509

3,037

^[1]

4,321

4,676

$ 1,070

^[1]

$ 898

1,135

861

$ 1,624

3,377

Successor [Member] | UNITED STATES

$ 578

$ 699

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 25 - Segment Information (Details) - Reconciliation of Other Significant Items From Segments to Consolidated Total - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Graphics, Entertainment and Commercial Films Segment [Member] \| Successor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations	$ 3
Depreciation expense from continuing operations	46
Capital additions from continuing operations:
Capital additions from continuing operations	13
Net sales to external customers attributed to (1):
Net sales to external customers	519
Graphics, Entertainment and Commercial Films Segment [Member] \| Predecessor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations		$ 7	$ 21	$ 33
Depreciation expense from continuing operations		61	100	106
Capital additions from continuing operations:
Capital additions from continuing operations		10	14	35
Net sales to external customers attributed to (1):
Net sales to external customers		987	1,680	2,341
Digital Printing and Enterprise Segment [Member] \| Successor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations	5
Depreciation expense from continuing operations	13
Capital additions from continuing operations:
Capital additions from continuing operations	8
Net sales to external customers attributed to (1):
Net sales to external customers	284
Digital Printing and Enterprise Segment [Member] \| Predecessor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations		3	5	6
Depreciation expense from continuing operations		20	41	49
Capital additions from continuing operations:
Capital additions from continuing operations		6	18	47
Net sales to external customers attributed to (1):
Net sales to external customers		519	939	1,099
Graphics, Entertainment and Commercial Films Segment and Digital Printing Segment [Member] \| Successor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Depreciation expense from continuing operations	59
Capital additions from continuing operations:
Capital additions from continuing operations	21
Graphics, Entertainment and Commercial Films Segment and Digital Printing Segment [Member] \| Predecessor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Depreciation expense from continuing operations		81	141	155
Capital additions from continuing operations:
Capital additions from continuing operations		16	32	82
Other Segments [Member] \| Successor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Depreciation expense from continuing operations	8
Net sales to external customers attributed to (1):
Net sales to external customers	2
Other Segments [Member] \| Predecessor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Depreciation expense from continuing operations		6	29	56
Capital additions from continuing operations:
Capital additions from continuing operations		2	1	9
Net sales to external customers attributed to (1):
Net sales to external customers		36	100	145
Successor [Member] \| UNITED STATES
Net sales to external customers attributed to (1):
Net sales to external customers	236
Successor [Member] \| EMEA [Member]
Net sales to external customers attributed to (1):
Net sales to external customers	287
Successor [Member] \| Asia Pacific [Member]
Net sales to external customers attributed to (1):
Net sales to external customers	207
Successor [Member] \| Canada and Latin America [Member]
Net sales to external customers attributed to (1):
Net sales to external customers	75
Successor [Member] \| Non-U.S. [Member]
Net sales to external customers attributed to (1):
Net sales to external customers	569
Successor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations	8
Depreciation expense from continuing operations	67
Capital additions from continuing operations:
Capital additions from continuing operations	21
Net sales to external customers attributed to (1):
Net sales to external customers	$ 805
Predecessor [Member] \| UNITED STATES
Net sales to external customers attributed to (1):
Net sales to external customers		515	852	1,162
Predecessor [Member] \| EMEA [Member]
Net sales to external customers attributed to (1):
Net sales to external customers		548	966	1,225
Predecessor [Member] \| Asia Pacific [Member]
Net sales to external customers attributed to (1):
Net sales to external customers		330	660	808
Predecessor [Member] \| Canada and Latin America [Member]
Net sales to external customers attributed to (1):
Net sales to external customers		149	241	390
Predecessor [Member] \| Non-U.S. [Member]
Net sales to external customers attributed to (1):
Net sales to external customers		1,027	1,867	2,423
Predecessor [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Intangible asset amortization expense from continuing operations		10	26	39
Depreciation expense from continuing operations		91	182	221
Capital additions from continuing operations:
Capital additions from continuing operations		18	33	91
Net sales to external customers attributed to (1):
Net sales to external customers		1,542	2,719	3,585
Restructuring-related depreciation		$ 4	$ 12	$ 10

Note 25 - Segment Information (Details) - Revenue From External Customers and Long-Lived Assets, By Geographical Areas - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Dec. 31, 2012

Dec. 31, 2011

Successor [Member] | EMEA [Member]

$ 378

Successor [Member] | Asia Pacific [Member]

Successor [Member] | Canada and Latin America [Member]

Successor [Member] | Non-U.S. [Member]

132

306

Predecessor [Member] | UNITED STATES

$ 684

$ 727

Predecessor [Member] | EMEA [Member]

$ 395

$ 519

Predecessor [Member] | Asia Pacific [Member]

112

Predecessor [Member] | Canada and Latin America [Member]

134

Predecessor [Member] | Non-U.S. [Member]

212

277

$ 507

^[1]

$ 607

$ 796

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 26 - Discontinued Operations (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Mar. 17, 2013	Aug. 31, 2013	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 03, 2013
Subsequent Event [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Incremental Consideration on Sale of Business	$ 20
Payments of Incremental Consideration	$ 13
Repayment Subject to Certain Adjusted EBITDA [Member] \| Predecessor [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ 35
Predecessor [Member] \| Non-Refundable Consideration [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		64
Predecessor [Member] \| Unamortized Pension Losses [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		1,500
Predecessor [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		(163)
Interest Expense, Debt				$ 14	$ 19	$ 17
Successor [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Interest Expense, Debt			$ 0
Junior DIP Credit Agreement Term Loan [Member]
Note 26 - Discontinued Operations (Details) [Line Items]
Repayments of Debt		$ 200
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds							$ 325

Note 26 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition - USD ($)
$ in Millions

Dec. 31, 2013

Sep. 03, 2013

Dec. 31, 2012

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 16

Current assets held for sale

Other assets

Trade payables

Miscellaneous payables and accruals

Current liabilities held for sale

$ 38

Predecessor [Member] | Discontinuing Operations [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 8

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

180

123

Current assets held for sale

146

Other assets

578

Trade payables

Miscellaneous payables and accruals

159

Pension liabilities

1,525

Other liabilities

Current liabilities held for sale

$ 2,475

^[1]

2,708

$ 1,781

Successor [Member] | Personalized and Document Imaging Segment [Member]

$ 9

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.

Note 26 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Sep. 30, 2013

^[1]

Aug. 31, 2013

Dec. 31, 2013

^[1]

Jun. 30, 2013

^[1]

Mar. 31, 2013

^[1]

Dec. 31, 2012

^[1]

Sep. 30, 2012

^[1]

Jun. 30, 2012

^[1]

Dec. 31, 2013

Dec. 01, 2013

^[1]

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 77

Successor [Member] | Digital Capture and Devices operations [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Successor [Member] | Other discontinued operations [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

(Provision) benefit for income taxes related to discontinued operations

(2)

Earnings (loss) from discontinued operations, net of income taxes

$ 10

$ (6)

$ 4

Predecessor [Member] | Personalized and Document Imaging Segment [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 738

$ 1,350

$ 1,508

Predecessor [Member] | Digital Capture and Devices operations [Member]

(217)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

659

Predecessor [Member] | Kodak Gallery operations [Member]

(78)

(54)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Predecessor [Member] | Other discontinued operations [Member]

(31)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Predecessor [Member] | Cinesite Operations [Member]

185

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

(17)

(7)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

761

1,465

2,437

(Provision) benefit for income taxes related to discontinued operations

$ (163)

(12)

(23)

Earnings (loss) from discontinued operations, net of income taxes

$ (78)

^[1]

$ (16)

$ (41)

$ 18

$ 10

$ (2)

$ (68)

$ (135)

$ (42)

$ (25)

[1]	Refer to Note 26, "Discontinued Operations," in the Notes to Financial Statements for a discussion regarding discontinued operations.

Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended							4 Months Ended	8 Months Ended	12 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Predecessor [Member] \| Licensing Revenue [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations					$ 530
Predecessor [Member] \| Cost of Sales [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Restructuring Costs				$ 4	2	$ 5	$ 9	$ 2	$ 1
Predecessor [Member] \| Restructuring costs and other [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Restructuring Costs				29	11	20	111	4	80
Predecessor [Member] \| Sale of Assets [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations					28	33
Predecessor [Member] \| Restructuring Charges [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations				(31)	(13)	(30)	(113)	(6)	(77)
Predecessor [Member] \| Corporate Pension Costs [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations		$ 16		14	14	9	(3)	(3)
Predecessor [Member] \| Impairment Charges [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Asset Impairment Charges					77
Predecessor [Member] \| Termination of Supply Agreement [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations						$ 35
Predecessor [Member] \| Employee Benefit and Compensation Accruals [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Change in Accounting Estimate, Financial Effect						$35
Predecessor [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Licenses Revenue					535						$ 36	$ (48)	$ 126
Increase Decrease In Earnings From Continuing Operations					(55)
Restructuring Costs				33	13	$ 25	120	6	81
Pension Expense		(16)		(14)	(12)	(8)	6	5
Gain (Loss) on Disposition of Assets for Financial Service Operations					34	50
Reorganization Items		$ (2,217)		$ 72	$ 119	539	$ 56	$ 160	$ 88		$ (2,026)	$ 843
Reduction Of Expense						$ 35
Successor [Member] \| Restructuring costs and other [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Restructuring Costs			$ 13
Successor [Member] \| Sale of Assets [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations			5
Successor [Member] \| Restructuring Charges [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations			(12)
Successor [Member] \| Corporate Pension Costs [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations	$ 13		54
Successor [Member] \| Impairment Charges [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Increase Decrease In Earnings From Continuing Operations			(8)
Successor [Member]
Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) [Line Items]
Licenses Revenue										$ 8
Pension Expense	13		(54)
Gain (Loss) on Disposition of Assets for Financial Service Operations			6
Reorganization Items	$ 5		10							$ 16
Impairment of Long-Lived Assets Held-for-use			$ 8

Note 27 - Quarterly Sales and Earnings Data - Unaudited (Details) - Quarterly Sales and Earnings Data - USD ($)
$ / shares in Units, $ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Sep. 30, 2013

Aug. 31, 2013

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 01, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Net sales from continuing operations

2013

$ 198

$ 607

Gross profit from continuing operations

$ 118

(Loss) earnings from continuing operations

(31)

^[1]

(51)

^[2]

Loss (earnings) from discontinued operations (10)

^[3]

(6)

^[3]

Net (loss) earnings attributable to Eastman Kodak Company

$ (18)

$ (63)

$ (81)

Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:

Continuing operations (in Dollars per share)

$ (0.67)

$ (1.37)

$ (2.04)

Discontinued operations (in Dollars per share)

0.24

(0.14)

0.10

Total (in Dollars per share)

$ (0.43)

$ (1.51)

$ (1.94)