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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2014	May 01, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN KODAK CO
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		41,681,642
Amendment Flag	false
Entity Central Index Key	0000031235
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Revenues
Sales	$ 387
Services	95
Total revenues	482
Cost of revenues
Sales	322
Services	74
Total cost of revenues	396
Gross profit	86
Selling, general and administrative expenses	87
Research and development costs	27
Restructuring costs and other	13
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(41)
Interest expense	16
Other income (charges), net	2
Reorganization items, net	5
(Loss) earnings from continuing operations before income taxes	(60)
(Benefit) provision for income taxes	(7)
(Loss) earnings from continuing operations	(53)
Earnings (loss) from discontinued operations, net of income taxes	19
Net (loss) earnings	(34)
Less: Net income attributable to noncontrolling interests	2
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (36)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (1.32)
Discontinued operations (in Dollars per share)	0.46
Total (in Dollars per share)	$ (0.86)
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)	41.7
Predecessor [Member]
Revenues
Sales		$ 489
Services		105
Total revenues		594
Cost of revenues
Sales		361
Services		84
Total cost of revenues		445
Gross profit		149
Selling, general and administrative expenses		118
Research and development costs		25
Restructuring costs and other		11
Other operating income, net		(494)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		489
Interest expense		24
Loss on early extinguishment of debt		6
Other income (charges), net		(8)
Reorganization items, net		120
(Loss) earnings from continuing operations before income taxes		331
(Benefit) provision for income taxes		7
(Loss) earnings from continuing operations		324
Earnings (loss) from discontinued operations, net of income taxes		(41)
Net (loss) earnings		283
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY		$ 283
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)		$ 1.19
Discontinued operations (in Dollars per share)		(0.15)
Total (in Dollars per share)		$ 1.04
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)		272.5
Restructuring costs and other	$ 13
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)	41.7	272.5

Consolidated Statement of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
NET (LOSS) EARNINGS	$ (34)
Other comprehensive (loss) income, net of tax:
Currency translation adjustments	1
Total comprehensive (loss) income, net of tax	(33)
Less: comprehensive income attributable to noncontrolling interest	2
COMPREHENSIVE (LOSS) INCOME, NET OF TAX ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (35)
Predecessor [Member]
NET (LOSS) EARNINGS		$ 283
Other comprehensive (loss) income, net of tax:
Currency translation adjustments		31
Pension and other postretirement benefit plan obligation activity, net of tax of $0 and $7 for the three months ended March 31, 2014 and 2013, respectively		41
Total comprehensive (loss) income, net of tax		355
COMPREHENSIVE (LOSS) INCOME, NET OF TAX ATTRIBUTABLE TO EASTMAN KODAK COMPANY		$ 355

Consolidated Statement of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Pension and other postretirement benefit plan obligation activity, tax	$ 0
Predecessor [Member]
Pension and other postretirement benefit plan obligation activity, tax		$ 7

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 809	$ 844
Receivables, net	486	571
Inventories, net	399	358
Deferred income taxes	53	48
Assets held for sale	109	95
Other current assets	82	55
Total current assets	1,938	1,971
Property, plant and equipment, net of accumulated depreciation of $116 and $67, respectively	643	684
Goodwill	96	88
Intangible assets, net of accumulated amortization of $15 and $8, respectively	212	219
Restricted cash	48	79
Deferred income taxes	44	54
Other long-term assets	101	105
TOTAL ASSETS	3,082	3,200
Current Liabilities
Accounts payable, trade	263	281
Current portion of long-term debt	4	4
Liabilities held for sale	38	38
Other current liabilities	534	562
Total current liabilities	839	885
Long-term debt, net of current portion	673	674
Pension and other postretirement liabilities	541	572
Other long-term liabilities	413	421
Total Liabilities	2,466	2,552
Equity
Additional paid in capital	614	613
Accumulated deficit	(117)	(81)
Accumulated other comprehensive income	100	99
	597	631
Less: Treasury stock, at cost	(3)	(3)
Total Eastman Kodak Company shareholders’ equity	594	628
Noncontrolling interests	22	20
Total equity	616	648
TOTAL LIABILITIES AND EQUITY	$ 3,082	$ 3,200

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Property, plant and equipment, accumulated depreciation	$ 116	$ 67
Intangible assets, accumulated amortization	$ 15	$ 8
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member] \| Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Net cash used in financing activities	$ (1)
Successor [Member]
Cash flows from operating activities:
Net (loss) earnings	(36)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization	56
Net gain on sales of businesses/assets	(21)
Non-cash restructuring costs, asset impairments and other charges	1
Benefit for deferred income taxes	(10)
Decrease in receivables	90
(Increase) decrease in inventories	(41)
Decrease in liabilities excluding borrowings	(84)
Other items, net	1
Total adjustments	(8)
Net cash used in operating activities	(44)
Cash flows from investing activities:
Additions to properties	(4)
Proceeds from sales of businesses/assets	14
Use of restricted cash	6
Net cash provided by investing activities	16
Cash flows from financing activities:
Repayment of emergence credit facilities	(1)
Effect of exchange rate changes on cash	(6)
Net (decrease) increase in cash and cash equivalents	(35)
Cash and cash equivalents, beginning of period	844
Cash and cash equivalents, end of period	809
Predecessor [Member] \| Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of term loans under Original Senior DIP Credit Agreement		$ (664)
Net cash used in financing activities		(214)
Predecessor [Member]
Cash flows from operating activities:
Net (loss) earnings		283
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		41
Net gain on sales of businesses/assets		(569)
Loss on early extinguishment of debt		6
Non-cash restructuring costs, asset impairments and other charges		80
Non-cash reorganization items, net		62
Benefit for deferred income taxes		(14)
Decrease in receivables		65
(Increase) decrease in inventories		2
Decrease in liabilities excluding borrowings		(239)
Other items, net		24
Total adjustments		(542)
Net cash used in operating activities		(259)
Cash flows from investing activities:
Additions to properties		(3)
Proceeds from sales of businesses/assets		534
Use of restricted cash		1
Marketable securities - sales		15
Marketable securities - purchases		(17)
Net cash provided by investing activities		530
Cash flows from financing activities:
Proceeds from Junior DIP Credit Agreement		450
Effect of exchange rate changes on cash		(18)
Net (decrease) increase in cash and cash equivalents		39
Cash and cash equivalents, beginning of period		1,135
Cash and cash equivalents, end of period		$ 1,174
Cash and cash equivalents, beginning of period	844
Cash and cash equivalents, end of period	$ 809

Note 1 - Basis of Presentation and Recent Accounting Policies	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated interim financial statements should be read in conjunction with Kodak’s Annual Report on Form 10-K for the year ended December 31, 2013. 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 $5 million, respectively, as of March 31, 2014 and $85 million and $3 million, respectively, as of December 31, 2013. RED’s equity in those net assets as of March 31, 2014 and December 31, 2013 is $21 million and $18 million, respectively. 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. On January 19, 2012 (the “Petition Date”), 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 applied the provisions of fresh start accounting which resulted in Kodak becoming a new entity for financial reporting purposes. Kodak applied fresh start accounting as of September 1, 2013. Accordingly, the consolidated financial statements on or after September 1, 2013 are not comparable to the consolidated financial statements prior to that date. References to “Successor” or “Successor Company” relate to the reorganized Kodak subsequent to September 3, 2013. References to “Predecessor” or “Predecessor Company” relate to Kodak prior to September 3, 2013. Reclassifications and Adjustments Certain amounts for prior periods have been reclassified to conform to the current period classification due to the presentation of discontinued operations and deferred taxes, and for a change in the segment measure of profitability. In the first quarter of 2014, Kodak increased the value of goodwill determined as part of fresh start accounting by $8 million to correct for a liability that should have been recorded at emergence. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08 (“ASU 2014-08”), “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360).” ASU 2014-08 defines a discontinued operation as a disposal of a component (or group of components) of an entity that was disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. A business activity that, upon acquisition, qualifies as held for sale will also be a discontinued operation. Presentation as a discontinued operation will no longer be precluded if there are operations and cash flows of the component that have not been eliminated from ongoing operations or if there is significant continuing involvement with the component. ASU 2014-08 introduces several new disclosures including disclosing cash flow information of discontinued operations either in the statement of cash flows or in a note, expanded disclosure when an entity retains a significant continuing involvement with a discontinued operation as well as for disposals of individually material components that do not qualify as discontinued operations. The amendments in the update are effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014 (January 1, 2015 for Kodak) to new disposals and new classifications of disposal groups as held for sale after the effective date. Early adoption will be permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements.

Note 2 - Reorganization Items, Net	3 Months Ended
Note 2 - Reorganization Items, Net	Mar. 31, 2014
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 2: 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-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr> <td valign="bottom" width="76%"> <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-WEIGHT: bold"> </font> </td> <td colspan="6" valign="bottom" width="22%"> <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">Three Months Ended</font> </div> </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-WEIGHT: bold"> </font> </td> </tr> <tr> <td valign="bottom" width="76%" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" 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" width="22%" 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">March 31,</font> </div> </td> <td nowrap="nowrap" valign="bottom" width="1%" 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" width="76%" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" 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" width="10%" 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" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td valign="bottom" width="1%" 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" width="10%" 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" width="1%" 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" width="76%" 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" width="1%" 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" width="10%" 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">2014</font> </div> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"> </font> </td> <td valign="bottom" width="1%" 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" width="10%" 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">2013</font> </div> </td> <td nowrap="nowrap" valign="bottom" width="1%" 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 style="background-color: #CCEEFF;"> <td align="left" valign="bottom" width="76%"> <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">$</font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="right" valign="bottom" width="1%"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</font> </td> <td valign="bottom" width="9%" style="TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">58</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="76%" 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">Provision for expected allowed claims</font> </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; 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 2px solid; 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; PADDING-BOTTOM: 2px; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; 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 2px solid; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">62</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> <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="76%" 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">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">5</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</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">120</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 align="left" valign="bottom" width="76%" 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">$</font> </td> <td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">8</font> </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; BORDER-RIGHT: black 2px solid"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td align="left" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"> </font> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">$</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">43</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 valign="bottom" width="76%"> <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"> <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Costs directly attributable to the implementation of the plan of reorganization are reported as Reorganization items, net.</font> </div><br/>

Note 3 - Receivables, Net

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

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

NOTE 3: RECEIVABLES, NET

	As of
	March 31,		December 31,
(in millions)	2014		2013
Trade receivables	$	396	$	473
Miscellaneous receivables		90		98
Total (net of allowances of $7 and $6 as of March 31, 2014 and December 31, 2013, respectively)	$	486	$	571

Approximately $30 million and $39 million of the total trade receivable amounts as of March 31, 2014 and December 31, 2013, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities in the accompanying Consolidated Statement of Financial Position.

- Definition

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.

+ References + Details

Note 4 - Inventories, Net

3 Months Ended

Mar. 31, 2014

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 4: INVENTORIES, NET

	As of
	March 31,		December 31,
(in millions)	2014		2013
Finished goods	$	205	$	185
Work in process		100		94
Raw materials		94		79
Total	$	399	$	358

Note 5 - Commitments and Contingencies

3 Months Ended

Mar. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 5: COMMITMENTS AND CONTINGENCIES

Environmental

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

	As of
	March 31,		December 31,
(in millions)	2014		2013
Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		8		8
Sites associated with former operations		12		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	80	$	82

These amounts are reported in Other long-term liabilities in the accompanying Consolidated Statement of Financial Position.

Cash expenditures for 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 and a single most probable cost estimate for the remediation required at individual sites. For the purposes of establishing company-level environmental reserves, the single most probable cost estimate for each site is used. All projects are closely monitored and the models are reviewed at least once a year and as significant events occur. Kodak’s estimate includes investigations, equipment and operating costs for remediation and long-term monitoring of the sites.

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”). 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. At emergence, 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 a covenant not to sue from the U.S. Environmental Protection Agency (“EPA”). On March 12, 2014, the United States Department of Justice filed with the Bankruptcy Court a proposed settlement agreement between the Company and the EPA that contains a covenant not to sue from the EPA. The settlement agreement is subject to Bankruptcy Court approval. The deadline for implementation of the Amended EBP Settlement Agreement is May 15, 2014.

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 that losses for known exposures could reasonably be expected to exceed current accruals by material amounts, although costs could be material to a particular quarter or year.

Other Commitments and Contingencies

As of March 31, 2014, the Company had outstanding letters of credit of $125 million issued under the Asset Based Revolving Credit Agreement (the “ABL Credit Agreement”), as well as bank guarantees and letters of credit of $8 million, surety bonds in the amount of $22 million, and cash deposits of $107 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities at EBP as noted above, legal contingencies, rental payments, foreign exchange contracts and to support various customs, tax and trade activities. The cash deposits are recorded within Restricted cash and Other current 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. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of March 31, 2014, 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 $40 million.

In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of March 31, 2014, 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 $104 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 6 - Guarantees

3 Months Ended

Mar. 31, 2014

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 6: 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 March 31, 2014, the maximum potential amount of future payments (undiscounted) that Kodak could be required to make under these customer-related guarantees was $13 million. At March 31, 2014, 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 2019, 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 $80 million.

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, 2013	$	13
Actual warranty experience during 2014		(5	)
2014 warranty provisions		2
Accrued warranty obligations as of March 31, 2014	$	10

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 from December 31, 2013 to March 31, 2014, 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, 2013	$	30
New extended warranty and maintenance arrangements in 2014		51
Recognition of extended warranty and maintenance arrangement revenue in 2014		(52	)
Deferred revenue on extended warranties as of March 31, 2014	$	29

Note 7 - Other Operating (Income) Expenses, Net

3 Months Ended

Mar. 31, 2014

Other Operating Income And Other Expense Disclosure [Abstract]

Other Operating Income And Other Expense Disclosure [Text Block]

NOTE 7: OTHER OPERATING INCOME, NET

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
(Income) expenses:
Gain on sale of digital imaging patent portfolio	$	-	$	(535	)
Goodwill impairment (1)		-		77
Gain on sale of property in Mexico (2)		-		(34	)
Other		-		(2	)
Total	$	-	$	(494	)

(1)	Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit related to the sale of its digital imaging patents during the first quarter of 2013.

(2)

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.

Note 8 - Income Taxes

3 Months Ended

Mar. 31, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 8: INCOME TAXES

Kodak’s income tax (benefit) provision and effective tax rate were as follows:

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
(Loss) earnings from continuing operations before income taxes	$	(60	)	$	331
Effective tax rate		11.7	%		2.1	%
(Benefit) provision for income taxes		(7	)		7
(Benefit) provision for income taxes @ 35%		(21	)		116
Difference between tax at effective vs. statutory rate	$	14		$	(109	)

For the three months ended March 31, 2014, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a benefit as a result of Kodak reaching a settlement with a taxing authority in a location outside the U.S. related to withholding taxes, and (3) a benefit associated with foreign withholding taxes on undistributed earnings.

For the three months ended March 31, 2013, the difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) income within the U.S. for which no provision was recognized offset by losses in certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a provision associated with withholding taxes on the sale of intellectual property, (3) a benefit associated with the tax impact of the goodwill impairment recognized during the quarter and (4) changes in audit reserves.

Note 9 - Restructuring Liabilities

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 9: RESTRUCTURING LIABILITIES

Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first three months of 2014 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included manufacturing capacity reductions in the U.S. and various targeted reductions in service, sales, research and development and other administrative functions.

Restructuring Reserve Activity

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three months ended March 31, 2014 were as follows:

							Long-lived Asset
				Exit			Impairments and
	Severance			Costs			Inventory
(in millions)	Reserve			Reserve			Write-downs			Total
Balance as of December 31, 2013	$	26		$	8		$	-			34

Q1 2014 charges - continuing operations		11			1			1			13
Q1 utilization/cash payments		(11	)		(3	)		(1	)		(15	)
Balance as of March 31, 2014	$	26		$	6		$	-		$	32

For the three months ended March 31, 2014, the $13 million of charges 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 and inventory write-downs represent non-cash items.

The severance costs related to the elimination of approximately 200 positions, including approximately 125 manufacturing/service positions, 25 research and development positions and 50 administrative positions. The geographic composition of these positions includes approximately 150 in the United States and Canada, and 50 throughout the rest of the world.

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

Note 10 - Retirement Plans and Other Postretirement Benefits

3 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 10: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows:

	Three Months Ended
	March 31,
	Successor						Predecessor
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	4		$	2		$	8		$	2
Interest cost		47			8			43			36
Expected return on plan assets		(77	)		(10	)		(87	)		(40	)
Amortization of:
Prior service cost		-			-			-			1
Net actuarial loss		-			-			48			21
Net pension (income) expense		(26	)		-			12			20
Other plans including unfunded plans		-			2			-			6
Total net pension (income) expense	$	(26	)	$	2		$	12		$	26

The net pension (income) expense reported above for the three months ended March 31, 2013 includes $15 million which was reported as Discontinued operations.

Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $1 million relating to its major U.S. and non-U.S. defined benefit pension plans for the three months ended March 31, 2014. Kodak forecasts its contribution (funded plans) and benefit payment (unfunded plans) requirements for its major U.S. and non-U.S. defined benefit pension plans for the balance of 2014 to be approximately $12 million.

Postretirement benefit costs for the Company’s U.S., Canada and U.K. postretirement benefit plans, which represent the Company’s major postretirement plans, include:

	Three Months Ended
	March 31,
(in millions)	Successor		Predecessor
	2014		2013
Service cost	$	-	$	-
Interest cost		1		1
Amortization of:
Prior service credit		-		(29	)
Net actuarial loss		-		2
Total net postretirement benefit expense (income)	$	1	$	(26	)

Kodak paid benefits, net of participant contributions, totaling less than $1 million relating to its major postretirement benefit plans for the three months ended March 31, 2014. Kodak expects to pay benefits, net of participant contributions, of approximately $8 million for these postretirement plans for the remainder of 2014.

Note 11 - Earnings Per Share

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 11: EARNINGS PER SHARE

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 and 272.5 million for the three months ended March 31, 2014 and 2013, respectively.

As a result of the net loss from continuing operations presented for the three months ended March 31, 2014, 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 Kodak had reported earnings from continuing operations for the three months ended March 31, 2014, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

(in millions of shares)	Three Months Ended
	March 31, 2014
Unvested share-based awards		0.2
Detachable warrants to purchase common shares		1.9
Total		2.1

The computation of diluted earnings per share for the three months ended March 31, 2014 also excluded 0.1 million shares associated with the assumed conversion of outstanding employee stock options because the effects would have been anti-dilutive.

The Predecessor Company reported earnings from continuing operations for the quarter ended March 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. Potential shares of Kodak’s common stock related to the assumed conversion of (1) approximately 7.6 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $400 million of convertible senior notes due 2017 were excluded from the computation of diluted earnings per share, as these securities were anti dilutive.

Note 12 - Shareholders' Equity	3 Months Ended
Note 12 - Shareholders' Equity	Mar. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 12: SHAREHOLDERS’ EQUITY Kodak has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of March 31, 2014 and December 31, 2013, there were 41.7 and 41.6 million shares of common stock and no shares of preferred stock issued and outstanding, respectively. Treasury stock consisted of approximately 0.2 million shares at both March 31, 2014 and December 31, 2013.

- Definition

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.

+ References

Reference 1: 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.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
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+ Details

Note 13 - Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2014

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 13: ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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

(in millions)	Three Months Ended March 31, 2014 (Successor)
	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	$	98	$	99
Other comprehensive income before reclassifications		-		-		1		-		1
Amounts reclassified from accumulated other comprehensive income		-		-		-		-		-
Net current-period other comprehensive income		-		-		1		-		1
Ending balance	$	-	$	-	$	2	$	98	$	100

(in millions)	Three Months Ended March 31, 2013 (Predecessor)
	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 reclassifications		-		-			31		1			32
Amounts reclassified from accumulated other comprehensive income		-		-			-		40			40
Net current-period other comprehensive income		-		-			31		41			72
Ending balance	$	1	$	(2	)	$	349	$	(2,892	)	$	(2,544	)

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

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
	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 obligation changes:
Amortization of prior-service credit	$	-	$	(27	)	(a)
Amortization of actuarial losses		-		71		(a)
Recognition of losses due to settlements		-		3		(a)
		-		47			Total before tax
		-		7			Tax provision
Reclassifications for the period	$	-	$	40			Net of tax

(a)	See Note 10, “Retirement Plans and Other Postretirement Benefits,” regarding the pensions and other postretirement plan obligation changes.

- Definition

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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+ Details

Note 14 - Segment Information

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 14: SEGMENT INFORMATION

Current Segment Reporting Structure

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. A description of the segments follows.

Graphics, Entertainment and Commercial Films: The Graphics, Entertainment and Commercial Films Segment encompasses Graphics, Entertainment Imaging & Commercial Films, and Kodak’s intellectual property and brand licensing activities. Product and service offerings include: digital plates, computer to plate output devices, digital controllers, unified workflow solutions, and entertainment imaging and commercial films.

Digital Printing and Enterprise: The Digital Printing and Enterprise Segment encompasses Digital Printing, Packaging and Functional Printing, Enterprise Services & Solutions, and Consumer Inkjet Systems.

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, a variable interest entity.

Segment financial information is shown below:

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
Revenues from continuing operations:
Graphics, Entertainment & Commercial Films	$	316	$	386
Digital Printing and Enterprise		166		197
All Other		-		11
Consolidated total	$	482	$	594

	Three Months Ended
	March 31,
(in millions)	Successor			Predecessor
	2014			2013
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes
Graphics, Entertainment and Commercial Films	$	(30	)	$	16
Digital Printing and Enterprise		(25	)		(18	)
Total of reportable segments		(55	)		(2	)
All Other		(3	)		(2	)
Restructuring costs and other		(13	)		(13	)
Corporate components of pension and OPEB income (1)		30			12
Other operating income, net		-			494
Loss on early extinguishment of debt, net		-			6
Interest expense		16			24
Other income (charges), net		2			(8	)
Reorganization items, net		5			120
Consolidated (loss) earnings from continuing operations before income taxes	$	(60	)	$	331

(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.

- Definition

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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+ Details

Note 15 - Discontinued Operations

3 Months Ended

Mar. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

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

NOTE 15: DISCONTINUED OPERATIONS

On April 26, 2013, Eastman Kodak Company, the KPP Trustees Limited (“KPP” or the “Trustee”), as trustee for the U.K. Pension Plan, 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”). On August 30, 2013, the Company entered into an agreement (the “Amended SAPA”) amending and restating the SAPA.

Upon emergence from bankruptcy, as a part of the Global Settlement and pursuant to the Amended SAPA, Kodak consummated the sale of certain assets of the Business to 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”), 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 upon emergence, but are being transferred in a series of deferred closings in accordance with the Amended SAPA. Kodak is operating the Business relating 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 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 categorized as Assets held for sale or Liabilities held for sale in the Consolidated Statement of Financial Position, as appropriate.

On March 17, 2014 the KPP Purchasing Parties agreed to pay Kodak $20 million of incremental consideration ($13 million was paid in March of 2014 and the remainder is owed 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:

	As of
(in millions)	March 31,		December 31,
	2014		2013
Receivables, net	$	14	$	16
Inventories, net		78		62
Property, plant and equipment, net		10		10
Other assets		7		7
Assets held for sale	$	109	$	95

Trade payables	$	23	$	24
Miscellaneous payables and accruals		15		14
Liabilities held for sale	$	38	$	38

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) and other miscellaneous businesses.

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

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
Revenues from Personalized and Document Imaging	$	30		$	247
Revenues from other discontinued operations		1			11
Total revenues from discontinued operations	$	31		$	258

Pre-tax earnings (loss) from Personalized and Document Imaging	$	19		$	(28	)
Pre-tax earnings (loss) from other discontinued operations		1			(17	)
(Provision) benefit for income taxes related to discontinued operations		(1	)		4
Earnings (loss) from discontinued operations, net of income taxes	$	19		$	(41	)

Kodak was required to use a portion of the proceeds from the divestiture of the Business to repay $200 million of the Junior Debtor-In-Possession 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 million and $5 million for the three months ended March 31, 2014 and 2013, 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.

- Definition

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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+ Details

Note 16 - Financial Instruments

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 16: FINANCIAL INSTRUMENTS

The following tables present 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 March 31, 2014
		Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net	$	2	$	-	$	2	$	-

LIABILITIES

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

(in millions)			Value Of Items Not Recorded At Fair Value
			As of March 31, 2014
			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		673		-		673		-
		Fair value		702		-		702		-

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2013
		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
(in millions)			As of December 31, 2013
			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		-

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

Fair Value

Fair values of Kodak’s forward contracts are determined using observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three months ended March 31, 2014.

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 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:

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
Net loss	$	(1	)	$	(3	)

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. 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 March 31, 2014 was not significant to Kodak.

In the event of a default under the Company’s Senior Secured First Lien Term Credit Agreement, Senior Secured Second Lien Term Credit Agreement, the ABL Credit Agreement, or a default under any derivative contract or similar obligation of Kodak, subject to certain minimum thresholds, the derivative counterparties would have the right, although not the obligation, to require immediate settlement of some or all open derivative contracts at their then-current fair value, but with liability positions netted against asset positions with the same counterparty. At March 31, 2014, Kodak had open derivative contracts in liability positions with a total fair value of $1 million.

Kodak had no derivatives designated as hedging instruments for the three months ended March 31, 2014 and 2013. The location and amounts of pre-tax gains and losses related to derivatives not designated as hedging instruments reported in the Consolidated Statement of Operations are shown in the following table:

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
	Three Months Ended
	March 31,
	Successor	Predecessor
	2014	2013
Other income (charges), net	$ 4	$ 2

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 March 31, 2014 was approximately $438 million. The majority of the contracts of this type held by Kodak are denominated in euros.

- Definition

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.

+ References + Details

Note 2 - Reorganization Items, Net (Tables)

3 Months Ended

Mar. 31, 2014

Reorganization Items, Description [Abstract]

Reorganization Items Net [Table]

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
Professional fees	$	5	$	58
Provision for expected allowed claims		-		62
Reorganization items, net	$	5	$	120
Cash payments for reorganization items	$	8	$	43

Note 3 - Receivables, Net (Tables)

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

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

	As of
	March 31,		December 31,
(in millions)	2014		2013
Trade receivables	$	396	$	473
Miscellaneous receivables		90		98
Total (net of allowances of $7 and $6 as of March 31, 2014 and December 31, 2013, respectively)	$	486	$	571

Note 4 - Inventories, Net (Tables)

3 Months Ended

Mar. 31, 2014

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	As of
	March 31,		December 31,
(in millions)	2014		2013
Finished goods	$	205	$	185
Work in process		100		94
Raw materials		94		79
Total	$	399	$	358

Note 5 - Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

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

	As of
	March 31,		December 31,
(in millions)	2014		2013
Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		8		8
Sites associated with former operations		12		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	80	$	82

Note 6 - Guarantees (Tables)

3 Months Ended

Mar. 31, 2014

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2013	$	13
Actual warranty experience during 2014		(5	)
2014 warranty provisions		2
Accrued warranty obligations as of March 31, 2014	$	10

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

Deferred revenue on extended warranties as of December 31, 2013	$	30
New extended warranty and maintenance arrangements in 2014		51
Recognition of extended warranty and maintenance arrangement revenue in 2014		(52	)
Deferred revenue on extended warranties as of March 31, 2014	$	29

Note 7 - Other Operating (Income) Expenses, Net (Tables)

3 Months Ended

Mar. 31, 2014

Other Operating Income And Other Expense Disclosure [Abstract]

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

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
(Income) expenses:
Gain on sale of digital imaging patent portfolio	$	-	$	(535	)
Goodwill impairment (1)		-		77
Gain on sale of property in Mexico (2)		-		(34	)
Other		-		(2	)
Total	$	-	$	(494	)

Note 8 - Income Taxes (Tables)

3 Months Ended

Mar. 31, 2014

Income Tax Disclosure [Abstract]

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

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
(Loss) earnings from continuing operations before income taxes	$	(60	)	$	331
Effective tax rate		11.7	%		2.1	%
(Benefit) provision for income taxes		(7	)		7
(Benefit) provision for income taxes @ 35%		(21	)		116
Difference between tax at effective vs. statutory rate	$	14		$	(109	)

Note 9 - Restructuring Liabilities (Tables)

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

							Long-lived Asset
				Exit			Impairments and
	Severance			Costs			Inventory
(in millions)	Reserve			Reserve			Write-downs			Total
Balance as of December 31, 2013	$	26		$	8		$	-			34

Q1 2014 charges - continuing operations		11			1			1			13
Q1 utilization/cash payments		(11	)		(3	)		(1	)		(15	)
Balance as of March 31, 2014	$	26		$	6		$	-		$	32

Note 10 - Retirement Plans and Other Postretirement Benefits (Tables)

3 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

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

	Three Months Ended
	March 31,
	Successor						Predecessor
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	4		$	2		$	8		$	2
Interest cost		47			8			43			36
Expected return on plan assets		(77	)		(10	)		(87	)		(40	)
Amortization of:
Prior service cost		-			-			-			1
Net actuarial loss		-			-			48			21
Net pension (income) expense		(26	)		-			12			20
Other plans including unfunded plans		-			2			-			6
Total net pension (income) expense	$	(26	)	$	2		$	12		$	26

Schedule Of Pension Plan Net Benefit Costs [Table Text Block]

	Three Months Ended
	March 31,
(in millions)	Successor		Predecessor
	2014		2013
Service cost	$	-	$	-
Interest cost		1		1
Amortization of:
Prior service credit		-		(29	)
Net actuarial loss		-		2
Total net postretirement benefit expense (income)	$	1	$	(26	)

Note 11 - Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2014

Equity Option [Member]

Note 11 - Earnings Per Share (Tables) [Line Items]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

(in millions of shares)	Three Months Ended
	March 31, 2014
Unvested share-based awards		0.2
Detachable warrants to purchase common shares		1.9
Total		2.1

Note 13 - Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2014

Disclosure Text Block [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

(in millions)	Three Months Ended March 31, 2014 (Successor)
	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	$	98	$	99
Other comprehensive income before reclassifications		-		-		1		-		1
Amounts reclassified from accumulated other comprehensive income		-		-		-		-		-
Net current-period other comprehensive income		-		-		1		-		1
Ending balance	$	-	$	-	$	2	$	98	$	100

(in millions)	Three Months Ended March 31, 2013 (Predecessor)
	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 reclassifications		-		-			31		1			32
Amounts reclassified from accumulated other comprehensive income		-		-			-		40			40
Net current-period other comprehensive income		-		-			31		41			72
Ending balance	$	1	$	(2	)	$	349	$	(2,892	)	$	(2,544	)

Reclassifications From Accumulated Other Comprehensive Income [Table Text Block]

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
	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 obligation changes:
Amortization of prior-service credit	$	-	$	(27	)	(a)
Amortization of actuarial losses		-		71		(a)
Recognition of losses due to settlements		-		3		(a)
		-		47			Total before tax
		-		7			Tax provision
Reclassifications for the period	$	-	$	40			Net of tax

Note 14 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
Revenues from continuing operations:
Graphics, Entertainment & Commercial Films	$	316	$	386
Digital Printing and Enterprise		166		197
All Other		-		11
Consolidated total	$	482	$	594

	Three Months Ended
	March 31,
(in millions)	Successor			Predecessor
	2014			2013
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes
Graphics, Entertainment and Commercial Films	$	(30	)	$	16
Digital Printing and Enterprise		(25	)		(18	)
Total of reportable segments		(55	)		(2	)
All Other		(3	)		(2	)
Restructuring costs and other		(13	)		(13	)
Corporate components of pension and OPEB income (1)		30			12
Other operating income, net		-			494
Loss on early extinguishment of debt, net		-			6
Interest expense		16			24
Other income (charges), net		2			(8	)
Reorganization items, net		5			120
Consolidated (loss) earnings from continuing operations before income taxes	$	(60	)	$	331

Note 15 - Discontinued Operations (Tables)

3 Months Ended

Mar. 31, 2014

Balance Sheet [Member]

Note 15 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

	As of
(in millions)	March 31,		December 31,
	2014		2013
Receivables, net	$	14	$	16
Inventories, net		78		62
Property, plant and equipment, net		10		10
Other assets		7		7
Assets held for sale	$	109	$	95

Trade payables	$	23	$	24
Miscellaneous payables and accruals		15		14
Liabilities held for sale	$	38	$	38

Income Statement [Member]

Note 15 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
Revenues from Personalized and Document Imaging	$	30		$	247
Revenues from other discontinued operations		1			11
Total revenues from discontinued operations	$	31		$	258

Pre-tax earnings (loss) from Personalized and Document Imaging	$	19		$	(28	)
Pre-tax earnings (loss) from other discontinued operations		1			(17	)
(Provision) benefit for income taxes related to discontinued operations		(1	)		4
Earnings (loss) from discontinued operations, net of income taxes	$	19		$	(41	)

- Definition

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.

+ References + Details

Note 16 - Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2014

Derivatives Not Designated as Hedging Instruments [Member]

Note 16 - 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
	Three Months Ended
	March 31,
	Successor	Predecessor
	2014	2013
Other income (charges), net	$ 4	$ 2

Fair Value, Measurements, Recurring [Member]

Note 16 - 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 March 31, 2014
		Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net	$	2	$	-	$	2	$	-

LIABILITIES

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

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2013
		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		-

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

(in millions)			Value Of Items Not Recorded At Fair Value
			As of March 31, 2014
			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		673		-		673		-
		Fair value		702		-		702		-

			Value Of Items Not Recorded At Fair Value
(in millions)			As of December 31, 2013
			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		-

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

	Three Months Ended
	March 31,
	Successor			Predecessor
(in millions)	2014			2013
Net loss	$	(1	)	$	(3	)

Note 1 - Basis of Presentation and Recent Accounting Policies (Details) - RED-Rochester, LLC [Member] - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Variable Interest Entity, Primary Beneficiary [Member]
Note 1 - Basis of Presentation and Recent Accounting Policies (Details) [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 85	$ 85
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	5	3
Noncontrolling Interest in Variable Interest Entity	$ 21	$ 18

Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees	$ 5
Reorganization items, net	5
Cash payments for reorganization items	$ 8
Predecessor [Member]
Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees		$ 58
Provision for expected allowed claims		62
Reorganization items, net		120
Cash payments for reorganization items		$ 43

Note 3 - Receivables, Net (Details) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 30	$ 39

Note 3 - Receivables, Net (Details) - Receivables, Net - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Receivables, Net [Abstract]
Trade receivables	$ 396	$ 473
Miscellaneous receivables	90	98
Total (net of allowances of $7 and $6 as of March 31, 2014 and December 31, 2013, respectively)	$ 486	$ 571

Note 3 - Receivables, Net (Details) - Receivables, Net (Parentheticals) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Receivables, Net [Abstract]
Allowances	$ 6	$ 7

Note 4 - Inventories, Net (Details) - Inventories - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Inventories [Abstract]
Finished goods	$ 205	$ 185
Work in process	100	94
Raw materials	94	79
Total	$ 399	$ 358

Note 5 - Commitments and Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014	Sep. 03, 2013
Posted Security [Member] \| BRAZIL \| Cash [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 10
Posted Security [Member] \| BRAZIL \| Collateralized Debt Obligations [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		104
Historical [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Environmental Expense and Liabilities	$ 99
Surety Bond [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		22
Cash and Investment In Trust [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		107
BRAZIL
Note 5 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Estimate of Possible Loss		40
ABL Credit Facility [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		125
Bank Guarantee and Letter of Credit [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		8
Litigation Settlement, Amount	$ 49
Percentage of Liability Above $99 Million	50.00%
Assets Held-in-trust			$ 31
Escrow Deposit			$ 18
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 13

Note 5 - Commitments and Contingencies (Details) - Site Contingency - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency	$ 49	$ 49
Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency	8	8
Sites Associated With Other Operations [Member]
Site Contingency [Line Items]
Site Contingency	12	13
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency	11	12
Site Contingency	$ 80	$ 82

Note 6 - Guarantees (Details) $ in Millions	3 Months Ended
Note 6 - Guarantees (Details) $ in Millions	Mar. 31, 2014 USD ($)
Third Party and Subsidiaries Financial Guarantees [Member]
Note 6 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 80
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 13
Guarantee Term For Product And Short Term Equipment Leasing Arrangements	90 days
Guarantee Term For Long Term Equipment Leasing Arrangements	5 years

Note 6 - Guarantees (Details) - Change in Accrued Warranty Obligations $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($)
Change in Accrued Warranty Obligations [Abstract]
Accrued warranty obligations	$ 13
Actual warranty experience during 2014	(5)
2014 warranty provisions	2
Accrued warranty obligations	$ 10

Note 6 - Guarantees (Details) - Deferred Revenue $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($)
Deferred Revenue [Abstract]
Deferred revenue on extended warranties	$ 30
New extended warranty and maintenance arrangements in 2014	51
Recognition of extended warranty and maintenance arrangement revenue in 2014	(52)
Deferred revenue on extended warranties	$ 29

Note 7 - Other Operating (Income) Expenses, Net (Details) - MEXICO $ in Millions	1 Months Ended
	Mar. 31, 2012 USD ($)
Note 7 - 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

Note 7 - Other Operating (Income) Expenses, Net (Details) - Other Operating Expenses (Income), Net - USD ($)
$ in Millions

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Successor [Member]

Note 7 - Other Operating (Income) Expenses, Net (Details) - Other Operating Expenses (Income), Net [Line Items]

Goodwill impairment (1)

^[1]

Gain on sale of property in Mexico (2)

^[2]

Predecessor [Member]

Note 7 - Other Operating (Income) Expenses, Net (Details) - Other Operating Expenses (Income), Net [Line Items]

Gain on sale of digital imaging patent portfolio

$ (535)

Goodwill impairment (1)

^[1]

Gain on sale of property in Mexico (2)

^[2]

(34)

Other

(2)

Total

$ (494)

[1]	Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit related to the sale of its digital imaging patents during the first quarter of 2013.
[2]	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.

Note 8 - Income Taxes (Details)	3 Months Ended
Note 8 - Income Taxes (Details)	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%

Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation [Line Items]
(Loss) earnings from continuing operations before income taxes	$ (60)
Effective tax rate	11.70%
(Benefit) provision for income taxes	$ (7)
(Benefit) provision for income taxes @ 35%	(21)
Difference between tax at effective vs. statutory rate	$ 14
Predecessor [Member]
Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation [Line Items]
(Loss) earnings from continuing operations before income taxes		$ 331
Effective tax rate		2.10%
(Benefit) provision for income taxes		$ 7
(Benefit) provision for income taxes @ 35%		116
Difference between tax at effective vs. statutory rate		$ (109)

Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals) [Line Items]
Income taxes	35.00%
Predecessor [Member]
Note 8 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals) [Line Items]
Income taxes		35.00%
Income taxes	35.00%	35.00%

Note 9 - Restructuring Liabilities (Details) $ in Millions	3 Months Ended
Note 9 - Restructuring Liabilities (Details) $ in Millions	Mar. 31, 2014 USD ($)
North America [Member]
Note 9 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	150
World [Member]
Note 9 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	50
Manufacturing/Service Positions [Member]
Note 9 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	125
Research and Development Positions [Member]
Note 9 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	25
Administrative Positions [Member]
Note 9 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	50
Restructuring Charges (in Dollars)	$ 13
Restructuring and Related Cost, Number of Positions Eliminated	200

Note 9 - Restructuring Liabilities (Details) - Restructuring Liabilities $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($)
Severance Reserve [Member] \| Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Q1 2014 charges - continuing operations	$ 11
Severance Reserve [Member] \| Utilization/cash payments [Member]
Restructuring Cost and Reserve [Line Items]
Q1 utilization/cash payments	(11)
Severance Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Balance	26
Balance	26
Exit Costs Reserve [Member] \| Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Q1 2014 charges - continuing operations	1
Exit Costs Reserve [Member] \| Utilization/cash payments [Member]
Restructuring Cost and Reserve [Line Items]
Q1 utilization/cash payments	(3)
Exit Costs Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Balance	8
Balance	6
Long-Lived Asset Impairments and Inventory Write-Downs [Member] \| Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Q1 2014 charges - continuing operations	1
Long-Lived Asset Impairments and Inventory Write-Downs [Member] \| Utilization/cash payments [Member]
Restructuring Cost and Reserve [Line Items]
Q1 utilization/cash payments	(1)
Accelerated Depreciation [Member] \| Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Q1 2014 charges - continuing operations	13
Accelerated Depreciation [Member] \| Utilization/cash payments [Member]
Restructuring Cost and Reserve [Line Items]
Q1 utilization/cash payments	(15)
Accelerated Depreciation [Member]
Restructuring Cost and Reserve [Line Items]
Balance	34
Balance	32
Q1 2014 charges - continuing operations	$ (13)

Note 10 - Retirement Plans and Other Postretirement Benefits (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
US and Non US Defined Benefit Pension Plans [Member]
Note 10 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	$ 12
Discontinued Operations [Member]
Note 10 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Pension Expense		$ 15
Defined Benefit Plan, Contributions by Employer	1
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	8
Pension Contributions	$ 1

Note 10 - Retirement Plans and Other Postretirement Benefits (Details) - Pension (Income) Expense from Continuing Operations for All Defined Benefit Plans - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost	$ 4
Interest cost	47
Expected return on plan assets	(77)
Amortization of:
Net pension (income) expense	(26)
Total net pension (income) expense	(26)
Successor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost	2
Interest cost	8
Expected return on plan assets	(10)
Amortization of:
Other plans including unfunded plans	2
Total net pension (income) expense	$ 2
Predecessor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost		$ 8
Interest cost		43
Expected return on plan assets		(87)
Amortization of:
Net actuarial loss		48
Net pension (income) expense		12
Total net pension (income) expense		12
Predecessor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost		2
Interest cost		36
Expected return on plan assets		(40)
Amortization of:
Prior service cost		1
Net actuarial loss		21
Net pension (income) expense		20
Other plans including unfunded plans		6
Total net pension (income) expense		$ 26

Note 10 - Retirement Plans and Other Postretirement Benefits (Details) - Pension (Income) Expense from Continuing Operations for All Defined Benefit Plans - Postretirement Benefit Plan [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Note 10 - Retirement Plans and Other Postretirement Benefits (Details) - Pension (Income) Expense from Continuing Operations for All Defined Benefit Plans [Line Items]
Interest cost	$ 1
Amortization of:
Total net postretirement benefit expense (income)	$ 1
Predecessor [Member]
Note 10 - Retirement Plans and Other Postretirement Benefits (Details) - Pension (Income) Expense from Continuing Operations for All Defined Benefit Plans [Line Items]
Interest cost		$ 1
Amortization of:
Prior service credit		(29)
Net actuarial loss		2
Total net postretirement benefit expense (income)		$ (26)

Note 11 - Earnings Per Share (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Unvested Share-Based Awards [Member]
Note 11 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0
Equity Option [Member]
Note 11 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	100,000	7,600,000
Warrant [Member]
Note 11 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,900,000	40,000,000
Weighted Average Number of Shares Outstanding, Basic and Diluted	41,700,000	272,500,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,100,000
Aggregate Principal Amount Of Convertible Security Convertible Senior Notes (in Dollars)		$ 400

Note 11 - Earnings Per Share (Details) - Antidilutive Employee Stock Options and Detachable Warrants - shares shares in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Unvested Share-based Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	0.2
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	1.9	40.0
Antidilutive Securities	2.1

Note 12 - Shareholders' Equity (Details) - $ / shares	Mar. 31, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Stock Authorized	560,000,000
Common Stock, Shares Authorized	500,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0
Common Stock, Shares, Issued	41,700,000	41,700,000
Common Stock, Shares, Outstanding	41,600,000	41,600,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Treasury Stock, Shares	200,000	200,000

Note 13 - Accumulated Other Comprehensive Income (Loss) (Details) - Changes in Accumulated Other Comprehensive Income (Loss) by Component - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member] \| Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 1
Net current-period other comprehensive income	1
Ending balance	2
Other comprehensive income before reclassifications	1
Successor [Member] \| Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	98
Ending balance	98
Successor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	99
Net current-period other comprehensive income	1
Ending balance	100
Other comprehensive income before reclassifications	1
Predecessor [Member] \| Accumulated Net Unrealized Investment Gain (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		$ 1
Ending balance		1
Predecessor [Member] \| Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(2)
Ending balance		(2)
Predecessor [Member] \| Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		318
Net current-period other comprehensive income		31
Ending balance		349
Other comprehensive income before reclassifications		31
Predecessor [Member] \| Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(2,933)
Net current-period other comprehensive income		41
Ending balance		(2,892)
Other comprehensive income before reclassifications		1
Amounts reclassified from accumulated other comprehensive income		40
Predecessor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(2,616)
Net current-period other comprehensive income		72
Ending balance		(2,544)
Other comprehensive income before reclassifications		32
Amounts reclassified from accumulated other comprehensive income		$ 40
Beginning balance	99
Ending balance	$ 100

Note 13 - Accumulated Other Comprehensive Income (Loss) (Details) - Reclassifications out of Accumulated Other Comprehensive Income - USD ($)
$ in Millions

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Successor [Member]

Pension and other postretirement benefit obligation changes:

$ 0

Predecessor [Member] | Amounts Reclassified From Accumulated Other Comprehensive Income [Member]

Pension and other postretirement benefit obligation changes:

Amortization of prior-service credit

^[1]

$ (27)

Amortization of actuarial losses

^[1]

Recognition of losses due to settlements

^[1]

Reclassifications for the period

Predecessor [Member]

Pension and other postretirement benefit obligation changes:

$ (7)

[1]	See Note 10, "Retirement Plans and Other Postretirement Benefits," regarding the pensions and other postretirement plan obligation changes.

Note 14 - Segment Information (Details)	3 Months Ended
Note 14 - Segment Information (Details)	Mar. 31, 2014
Segment Reporting [Abstract]
Number of Reportable Segments	2

Note 14 - Segment Information (Details) - Net Sales from Continuing Operations - USD ($)
$ in Millions

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Graphics, Entertainment and Commercial Films Segment [Member] | Successor [Member]

Revenues from continuing operations:

Sales Revenue

$ 316

Other Earnings

(30)

Graphics, Entertainment and Commercial Films Segment [Member] | Predecessor [Member]

Revenues from continuing operations:

Sales Revenue

$ 386

Other Earnings

Digital Printing and Enterprise Segment [Member] | Successor [Member]

Revenues from continuing operations:

Sales Revenue

166

Other Earnings

(25)

Digital Printing and Enterprise Segment [Member] | Predecessor [Member]

Revenues from continuing operations:

Sales Revenue

197

Other Earnings

(18)

Other Segments [Member] | Successor [Member]

Revenues from continuing operations:

Other Earnings

(3)

Other Segments [Member] | Predecessor [Member]

Revenues from continuing operations:

Sales Revenue

Other Earnings

(2)

Successor [Member]

Revenues from continuing operations:

Sales Revenue

482

Other Earnings

(55)

Restructuring costs and other

(13)

Corporate components of pension and OPEB income (1)

^[1]

Interest expense

Other income (charges), net

Reorganization items, net

Consolidated (loss) earnings from continuing operations before income taxes

$ (60)

Predecessor [Member]

Revenues from continuing operations:

Sales Revenue

594

Other Earnings

(2)

Restructuring costs and other

(13)

Corporate components of pension and OPEB income (1)

^[1]

Other operating income, net

494

Loss on early extinguishment of debt, net

Interest expense

Other income (charges), net

(8)

Reorganization items, net

120

Consolidated (loss) earnings from continuing operations before income taxes

$ 331

[1]

Note 15 - Discontinued Operations (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended
	Mar. 31, 2014	Aug. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 17, 2014	Sep. 03, 2013
Repayment Subject to Certain Adjusted EBITDA [Member] \| Predecessor [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ 35
Predecessor [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Interest Expense, Debt				$ 5
Successor [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Interest Expense, Debt			$ 0
Junior DIP Credit Agreement Term Loan [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Repayments of Debt		$ 200
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds						$ 325
Incremental Consideration on Sale of Business					$ 20
Payments of Incremental Consideration	$ 13

Note 15 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Major Classes of Assets and Liabilities Related to the Disposition [Abstract]
Receivables, net	$ 14	$ 16
Inventories, net	78	62
Property, plant and equipment, net	10	10
Other assets	7	7
Assets held for sale	109	95
Trade payables	23	24
Miscellaneous payables and accruals	15	14
Liabilities held for sale	$ 38	$ 38

Note 15 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member] \| Personalized and Document Imaging Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	$ 30
Pre-tax (loss) income from discontinued operations	19
Successor [Member] \| Other discontinued operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	1
Successor [Member] \| Cinesite Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax (loss) income from discontinued operations	1
Successor [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	31
(Provision) benefit for income taxes related to discontinued operations	(1)
Earnings (loss) from discontinued operations, net of income taxes	$ 19
Predecessor [Member] \| Personalized and Document Imaging Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations		$ 247
Pre-tax (loss) income from discontinued operations		(28)
Predecessor [Member] \| Other discontinued operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations		11
Predecessor [Member] \| Cinesite Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax (loss) income from discontinued operations		(17)
Predecessor [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations		258
(Provision) benefit for income taxes related to discontinued operations		4
Earnings (loss) from discontinued operations, net of income taxes		$ (41)

Note 16 - Financial Instruments (Details) $ in Millions	Mar. 31, 2014 USD ($)
Fair Value Disclosures [Abstract]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1
Derivative Asset, Notional Amount	$ 438

Note 16 - Financial Instruments (Details) - Financial Instruments Recorded at Fair Value - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Accounts Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	$ 2	$ 1
Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	2	1
Other Current Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	1	3
Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	$ 1	$ 3

Note 16 - Financial Instruments (Details) - Financial Instruments Not Recorded at Fair Value - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Inputs, Level 2 [Member]
Debt
Short-term debt	$ 4	$ 4
		4
	4
Long-term debt	673	674
Long-term debt, fair value	702	687
Short-term debt	4	4
		4
	4
Long-term debt	673	674
Long-term debt, fair value	$ 702	$ 687

Note 16 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Note 16 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss	$ (1)
Predecessor [Member]
Note 16 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss		$ (3)

Note 16 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - Other Income [Member] - Foreign Exchange Contract [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Successor [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other income (charges), net	$ 4
Predecessor [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other income (charges), net		$ 2