View Filing Data

Issuance of treasury stock, shares

446,501

994,037

Purchases of treasury stock, shares

152,746

44,911

Preferred stock, par value (in Dollars per share)

^[1]

$ 0

Preferred stock, authorized

^[1]

60,000,000

Preferred stock, issued

^[1]

Preferred stock, authorized

60,000,000

Preferred stock, issued

[1]	There are 60 million shares of no par value preferred stock authorized, none of which have been issued.

Consolidated Statement of Cash Flows - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Cash flows from operating activities:
Net (loss) earnings	$ (81)		$ (123)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization	75		199
Pension and other postretirement (income) expense	(61)		(78)
Net gains on sales of businesses/assets	(6)		(23)
Foreign exchange loss from remeasurement of Venezuela monetary assets	5		16
Non-cash restructuring costs, asset impairments and other charges	9		13
Stock based compensation	1		8
Reorganization items:
Payment of claims			(2)
Other non-cash reorganization items, net	3		8
Provision (benefit) for deferred income taxes	(2)		5
Decrease (increase) in receivables	(72)		143
Decrease (increase) in inventories	147		4
Decrease in liabilities excluding borrowings	(105)		(307)
Other items, net	(13)		4
Total adjustments	(24)		(10)
Net cash used in operating activities	(102)		(128)
Cash flows from investing activities:
Additions to properties	(21)		(43)
Proceeds from sales of businesses/assets	9		18
Use (funding) of restricted cash	93		68
Marketable securities – purchases			(2)
Net cash provided by investing activities	81		41
Cash flows from financing activities:
Proceeds from VIE credit facility			1
Repayment of other borrowings	(40)
Equity transactions of noncontrolling interests	7		(3)
Treasury stock purchases	(3)		(1)
Net cash (used in) provided by financing activities	(38)		(7)
Repayment of emergence credit facilities	(2)		(4)
Effect of exchange rate changes on cash	5		(38)
Net (decrease) increase in cash and cash equivalents	(54)		(132)
Cash and cash equivalents, beginning of period	898		844
Cash and cash equivalents, end of period	844	$ 898	712
Cash paid for interest and income taxes was:
Interest, net of portion capitalized of $3 as of December 31, 2014 , $0 as of December 31, 2013 and August 31, 2013, and $1 as of December 31, 2012.	22		65
Income taxes (net of refunds)	18		14
Predecessor [Member] \| Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of other borrowings		(664)		$ (36)
Predecessor [Member] \| Junior DIP Credit Agreement Term Loan [Member]
Cash flows from financing activities:
Repayment of other borrowings		(844)
Predecessor [Member]
Cash flows from operating activities:
Net (loss) earnings		2,066		(1,379)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		118		245
Pension and other postretirement (income) expense		145		(27)
Net gains on sales of businesses/assets		(407)		(42)
Foreign exchange loss from remeasurement of Venezuela monetary assets		7		14
Loss on early extinguishment of debt		8		7
Non-cash restructuring costs, asset impairments and other charges		81		34
Stock based compensation		3		7
Reorganization items:
Non-cash reorganization gain		(1,964)
Payment of claims		(94)		(238)
Fresh start adjustments, net		(302)
Other non-cash reorganization items, net		119		717
Provision (benefit) for deferred income taxes		448		(20)
Decrease (increase) in receivables		105		319
Decrease (increase) in inventories		(27)		60
Decrease in liabilities excluding borrowings		(595)		(781)
Other items, net		(269)		571
Total adjustments		(2,631)		1,090
Net cash used in operating activities		(565)		(289)
Cash flows from investing activities:
Additions to properties		(18)		(42)
Proceeds from sales of businesses/assets		827		90
Use (funding) of restricted cash		(134)
Marketable securities – sales		21		95
Marketable securities – purchases		(17)		(91)
Net cash provided by investing activities		679		52
Cash flows from financing activities:
Proceeds from Emergence credit facilities		664
Proceeds from Senior and Junior DIP Credit Agreements		450		686
Repayment of other borrowings		(375)		(142)
Proceeds from Rights Offerings		406
Contingent consideration received with sale of business		35
Reorganization items				(41)
Proceeds from sale and leaseback transaction				41
Net cash (used in) provided by financing activities		(328)		508
Effect of exchange rate changes on cash		(23)		3
Net (decrease) increase in cash and cash equivalents		(237)		274
Cash and cash equivalents, beginning of period	898	1,135		861
Cash and cash equivalents, end of period		898		1,135
Cash paid for interest and income taxes was:
Interest, net of portion capitalized of $3 as of December 31, 2014 , $0 as of December 31, 2013 and August 31, 2013, and $1 as of December 31, 2012.		179		63
Income taxes (net of refunds)		34		(13)
Foreign exchange loss from remeasurement of Venezuela monetary assets			16
Non-cash restructuring costs, asset impairments and other charges				22
Provision (benefit) for deferred income taxes	46	$ 100		$ 30
Cash and cash equivalents, beginning of period			844
Cash and cash equivalents, end of period	$ 844		$ 712

Consolidated Statement of Cash Flows (Parentheticals) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Capitalized Interest	$ 0		$ 3
Predecessor [Member]
Capitalized Interest		$ 0		$ 1

Note 1 - Basis of Presentation and Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1: BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION

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

Upon emergence from bankruptcy on September 3, 2013, Kodak adopted fresh-start accounting which resulted in Kodak 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. Refer to Note 25, “Fresh Start Accounting” for additional information.

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

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.

Certain amounts for prior periods have been reclassified to conform to the current period classification. 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. Refer to Note 5, “Goodwill and Other Intangibles.”

ACCOUNTING PRINCIPLES

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

BASIS OF CONSOLIDATION

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

Effective August 31, 2013, Kodak sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity (“VIE”). Kodak determined that it was the primary beneficiary of the VIE. Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $77 million and $11 million, respectively, as of December 31, 2014 and $85 million and $7 million, respectively, as of December 31, 2013. RED’s equity in those net assets as of December 31, 2014 and 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.

USE OF ESTIMATES

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

FOREIGN CURRENCY

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

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

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

Venezuela Currency

The Venezuelan government has maintained currency controls and a fixed official exchange rate since 2003. At December 31, 2014, the official exchange rate is 6.3 Venezuelan Bolivars Fuertes (“BsF”) to the U.S. dollar. Kodak has accounted for the Venezuelan economy as highly inflationary since 2010. Accordingly, Kodak’s Venezuelan subsidiary uses the U.S. dollar as its functional currency, and monetary assets and liabilities denominated in BsF generate income or expense for changes in value associated with foreign currency exchange rate fluctuations against the U.S. dollar. Kodak’s Venezuelan subsidiary does not have ongoing trading activity.

In 2013, the Venezuelan government announced the creation of a complementary currency exchange system, Sistema Complementario de Administracion de Divisas 1 (“SICAD 1”). SICAD 1 is determined by an auction process restricted to invited entities for designated uses. At December 31, 2014, the SICAD 1 exchange rate was 12.0 BsF to the U.S. Dollar. In 2014, the Venezuelan government created another currency exchange system, Sistema Complementario de Administracion de Divisas 2 (“SICAD 2”), indicating that all industry sectors and companies would be eligible to participate in SICAD 2. Transactions in SICAD 2 are regulated by the Venezuelan Central Bank. Entities must submit applications to convert BsF to U.S. dollars under SICAD 2. The exchange rate of SICAD 2 as of December 31, 2014 was 49.99 BsF to the U.S. dollar.

Given increased uncertainty in Venezuela, Kodak adopted the SICAD 2 rate to remeasure BsF denominated monetary assets and liabilities of its Venezuelan subsidiary to the U.S. dollar as of December 31, 2014. As a result of this change, Kodak recorded a charge of $16 million in other (charges), income net in the fourth quarter of 2014. As of December 31, 2014, Kodak’s Venezuelan subsidiary had approximately $2 million of BsF denominated net monetary assets, composed primarily of cash and cash equivalents .

Venezuelan government officials have recently indicated that the official primary exchange rate of 6.3 BsF to the U.S. dollar will remain available for importation of essential food and medicine, however the SICAD 1 and SICAD 2 rates will be merged and continue to be available on a limited basis while a new system will be created.

CONCENTRATION OF CREDIT RISK

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

DERIVATIVE FINANCIAL INSTRUMENTS

All derivative instruments are recognized as either assets or liabilities and are measured at fair value. Kodak does not use derivatives for trading or other speculative purposes. See Note 11, “Financial Instruments.”

CASH EQUIVALENTS

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

INVENTORIES

Inventories are stated at the lower of cost or market. The cost of all of Kodak’s inventories is determined by the average cost method, which approximates current cost. Kodak provides inventory reserves for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors. In connection with fresh start accounting, Kodak adjusted the net book value of inventories to their estimated fair value as of September 1, 2013. Refer to Note 25, “Fresh Start Accounting.”

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost, net of accumulated depreciation with the exception of property, plant and equipment owned as of the application of fresh start accounting. Kodak capitalizes additions and improvements while maintenance and repairs are charged to expense as incurred. Upon sale or other disposition, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to net (loss) earnings. In connection with fresh start accounting, property, plant and equipment were adjusted to their estimated fair value and depreciable lives were revised as of September 1, 2013. Refer to Note 25, “Fresh Start Accounting.”

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

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

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

GOODWILL

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

When testing goodwill for impairment, Kodak may assess qualitative factors for some or all of its reporting units to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If Kodak determines based on this qualitative test of impairment that it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or elects to bypass the qualitative assessment for some or all of its reporting units, then a two-step goodwill impairment test is performed to test for a potential impairment of goodwill (step 1) and if potential losses are identified, to measure the impairment loss (step 2). Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. Refer to Note 5, “Goodwill and Other Intangible Assets” and Note 25, “Fresh Start Accounting.”

WORKERS COMPENSATION

Kodak self insures and participates in high-deductible insurance programs with retention and per occurrence deductible levels for claims related to workers compensation. The estimated liability for workers compensation is based on actuarially estimated, discounted cost of claims, including claims incurred but not reported. Historical loss development factors are utilized to project the future development of incurred losses, and the amounts are adjusted based on actual claim experience, settlements, claim development trends, changes in state regulations and judicial interpretations. Amounts recoverable from insurance companies or third parties are estimated using historical experience and estimates of future recoveries. Estimated recoveries are not offset against the related accrual.

REVENUE

Kodak’s revenue transactions include sales of products (such as components and consumables for use in Kodak and other manufacturers’ equipment and film based products); equipment; software; services; integrated solutions; and intellectual property and brand licensing. Kodak recognizes revenue when realized or realizable and earned, which is when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the sales price is fixed or determinable; and (4) collectability is reasonably assured. At the time revenue is recognized, Kodak provides for the estimated costs of customer incentive programs, warranties and estimated returns and reduces revenue accordingly. For those incentives that require the estimation of sales volumes or redemption rates, such as for volume rebates, Kodak uses historical experience and internal and customer data to estimate the sales incentive at the time revenue is recognized. Kodak accrues the estimated cost of post-sale obligations, including basic product warranties, based on historical experience at the time Kodak recognizes revenue.

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

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

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

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

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

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

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

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

RESEARCH AND DEVELOPMENT COSTS

Research and development (“R&D”) costs, which include costs incurred in connection with new product development, fundamental and exploratory research, process improvement, product use technology and product accreditation, are expensed in the period in which they are incurred. The acquisition-date fair value of R&D assets acquired in a business combination is capitalized. In connection with fresh start accounting, Kodak capitalized the estimated fair value of certain in-process research and development projects. Refer to Note 5, “Goodwill and Other Intangible Assets” and Note 25, “Fresh Start Accounting.”

ADVERTISING

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the accompanying Consolidated Statement of Operations. Advertising expenses amounted to $13 million, $6 million, $14 million and $66 million for the year ended December 31, 2014, four months ended December 31, 2013, eight months ended August 31, 2013 and year ended December 31, 2012, respectively.

SHIPPING AND HANDLING COSTS

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

IMPAIRMENT OF LONG-LIVED ASSETS

Kodak reviews the carrying values of its long-lived assets, other than goodwill and intangible assets with indefinite useful lives, for impairment whenever events or changes in circumstances indicate that the carrying values may not be recoverable. In connection with fresh start accounting, the carrying values of long-lived assets were adjusted to estimated fair value as of September 1, 2013 and Kodak revised its estimates of the remaining useful lives of all long-lived assets. Refer to Note 25, “Fresh Start Accounting.”

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

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

Kodak recorded indefinite-lived intangible assets related to the Kodak trade name and in-process research and development in conjunction with fresh start accounting. The carrying values of indefinite-lived intangible assets are evaluated for potential impairment annually on October 1 or whenever events or changes in circumstances indicate that it is more likely than not that the asset is impaired. Refer to Note 5, “Goodwill and Other Intangible Assets.”

INCOME TAXES

Kodak recognizes deferred tax liabilities and assets for the expected future tax consequences of operating losses, credit carry-forwards and temporary differences between the carrying amounts and tax basis of Kodak’s assets and liabilities. Kodak records a valuation allowance to reduce its net deferred tax assets to the amount that is more likely than not to be realized. For discussion of the amounts and components of the valuation allowances as of December 31, 2014 and 2013, see Note 14, “Income Taxes.”

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

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU No. 2013-05 clarifies when a cumulative translation adjustment should be released into earnings. The changes in the ASC are effective prospectively for annual and interim periods beginning after December 15, 2013 (January 1, 2014 for Kodak). This guidance did not have an impact on Kodak’s Consolidated Financial Statements.

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

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (“ASU 2014-09”), “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 (January 1, 2017 for Kodak) and allows either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application of the revised guidance recognized at the date of initial application. Kodak is currently evaluating the adoption alternatives and impact of this ASU.

In April 2014, the FASB issued 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. ASU 2014-08 expands the disclosures 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 disposal groups classified as held for sale after the effective date. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements.

Note 2 - Receivables, Net

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

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

NOTE 2: RECEIVABLES, NET

(in millions)	As of December 31, 2014		As of December 31, 2013

Trade receivables	$	361	$	473
Miscellaneous receivables		53		98
Total (net of allowances of $11 and $6 as of December 31, 2014 and December 31, 2013, respectively)	$	414	$	571

Approximately $31 million and $39 million of the total trade receivable amounts as of December 31, 2014 and 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.

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

Inventory Disclosure [Text Block]

Note 3 - Inventories, Net

12 Months Ended

Dec. 31, 2014

Inventory Disclosure [Abstract]

NOTE 3: INVENTORIES, NET

(in millions)	As of December 31, 2014		As of December 31, 2013

Finished goods	$	204	$	185
Work in process		73		94
Raw materials		72		79
Total	$	349	$	358

Note 4 - Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4: PROPERTY, PLANT AND EQUIPMENT, NET

(in millions)	As of December 31, 2014			As of December 31, 2013

Land	$	100		$	117
Buildings and building improvements		176			178
Machinery and equipment		432			414
Construction in progress		47			42
		755			751
Accumulated depreciation		(231	)		(67	)
Property, plant and equipment, net	$	524		$	684

Depreciation expense was $174 million, $67 million, $91 million and $182 million for the year ended December 31, 2014, four months ended December 31, 2013, eight months ended August 31, 2013 and the year ended December 31, 2012, respectively, of which approximately $2 million, $0 million, $4 million and $13 million, respectively, represented accelerated depreciation in connection with restructuring actions.

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 5: GOODWILL AND OTHER INTANGIBLE ASSETS

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

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total

Balance as of December 31, 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88
Fresh start accounting adjustment		6			2		8
Balance as of December 31, 2014 (Successor):	$	67		$	29	$	96

Gross goodwill and accumulated impairment losses were $1.543 billion and $1.411 billion, respectively, as of December 31, 2012 and $1.544 billion and $1.488 billion, respectively, as of August 31, 2013. As part of fresh start accounting, Kodak adjusted the carrying value of goodwill (see Note 25, “Fresh Start Accounting”).

Due to the sale of Kodak’s digital imaging patents during the first quarter of 2013, Kodak concluded that the carrying value of goodwill for its Intellectual Property and Brand Licensing reporting unit exceeded the implied fair value of goodwill. The fair value of the Intellectual Property and Brand Licensing reporting unit was estimated using an income approach in which the future cash flows, including a terminal value at the end of the projection period, were discounted to present value. Kodak recorded a pre-tax impairment charge of $77 million that is included in Other operating expense (income), net in the Consolidated Statement of Operations.

As of October 1, 2014, the Graphics, Entertainment and Commercial Films Segment had three goodwill reporting units: Graphics, Entertainment Imaging and Commercial Films and Intellectual Property and Brand Licensing. The Digital Printing and Enterprise Segment had four goodwill reporting units: Digital Printing, Packaging and Functional Printing, Enterprise Services and Solutions, and Consumer Inkjet Systems. Goodwill recorded as part of fresh start accounting was allocated to the Graphics, Packaging and Functional Printing, Intellectual Property and Brand Licensing and Consumer Inkjet Systems reporting units.

Based upon the results of Kodak’s October 1, 2014 annual impairment test, no impairment of goodwill was indicated.

As part of fresh start accounting, Kodak wrote-off existing intangibles and accumulated amortization and recorded an adjustment of $235 million to reflect the fair value of intangibles. Refer to Note 25, “Fresh Start Accounting.” Due to the change in expected cash flows from the amounts estimated as part of fresh start accounting, Kodak concluded the carrying value of the in-process research and development intangible asset exceeded its fair value based on its October 1, 2014 assessment. In the fourth quarter of 2014, Kodak recorded a pre-tax impairment charge of $9 million that is included in Other operating expense (income), net in the Consolidated Statement of Operations.

Based upon the results of Kodak’s October 1, 2014 annual impairment test, no impairment of the Kodak trade name was indicated. In the fourth quarter of 2013, Kodak concluded that the carrying value of the Kodak trade name, estimated as part of fresh start accounting, exceeded its fair value and Kodak recorded a pre-tax impairment charge of $8 million that is included in Other operating expense (income), net in the Consolidated Statement of Operations.

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2014 and 2013 were as follows:

	As of December 31, 2014
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period

Technology-based	$	131	$	27	$	104	7 years
Kodak trade name		46		-		46	Indefinite life
Customer-related		36		6		30	8 years
Other		2		-		2	21 years
Total	$	215	$	33	$	182

	As of December 31, 2013
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period

Technology-based	$	131	$	6	$	125	8 years
Kodak trade name		46		-		46	Indefinite life
Customer-related		39		2		37	9 years
In-process research and development		9		-		9	Indefinite life
Other		2		-		2	25 years
Total	$	227	$	8	$	219

Amortization expense related to intangible assets was $25 million, $8 million, $10 million and $26 million for the year ended December 31, 2014, four months ended December 31, 2013, eight months ended August 31, 2013 and year ended December 31, 2012, respectively.

Estimated future amortization expense related to intangible assets as of December 31, 2014 was as follows:

(in millions)

2015	$	25
2016		25
2017		23
2018		18
2019		10
2020 and thereafter		35
Total	$	136

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

Note 6 - Other Current Liabilities

12 Months Ended

Dec. 31, 2014

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

NOTE 6: OTHER CURRENT LIABILITIES

(in millions)	As of December 31, 2014		As of December 31, 2013

Accrued employment-related liabilities	$	132	$	189
Accrued customer rebates		34		52
Deferred revenue		48		48
Accrued restructuring liabilities		27		34
Deferred consideration on disposed businesses		11		62
Other		120		177
Total	$	372	$	562

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

Note 7 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2014

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

NOTE 7: OTHER LONG-TERM LIABILITIES

(in millions)	As of December 31, 2014		As of December 31, 2013

Worker's compensation	$	123	$	125
Environmental liabilities		19		82
Asset retirement obligations		53		52
Other		129		162
Total	$	324	$	421

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

Note 8 - Short-term Borrowings and Long-term Debt

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 8: SHORT-TERM BORROWINGS AND LONG-TERM DEBT

Debt and related maturities and interest rates were as follows at December 31, 2014 and 2013:

(in million)							As of December 31, 2014		As of December 31, 2013
	Country	Type	Maturity	Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
	U.S.	Term note	2015		7.54	%	$	4	$	4
	U.S.	Credit line	2015		2.42	%		1		-
								5		4
Non-current portion:
	U.S.	Term note	2019		7.54	%		403		406
	U.S.	Term note	2020		11.01	%		269		268
								672		674
							$	677	$	678

Annual maturities of debt outstanding at December 31, 2014, were as follows:

(in millions)	Carrying Value		Maturity Value

2015	$	5	$	5
2016		4		4
2017		4		4
2018		4		4
2019		390		397
2020 and thereafter		270		275
Total	$	677	$	689

On September 3, 2013, the Company entered into (i) a Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”) with the lenders party thereto (the “First Lien Lenders”), JPMorgan Chase Bank, N.A. as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC, and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners, and (ii) a Senior Secured Second Lien Term Credit Agreement (the “Second Lien Term Credit Agreement,” and together with the First Lien Term Credit Agreement, the “Term Credit Agreements”), with the lenders party thereto (the “Second Lien Lenders,” and together with the First Lien Lenders, the “Term Credit Lenders”), Barclays Bank PLC as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners. Additionally, the Company and its U.S. subsidiaries (the “Subsidiary Guarantors”) entered into an Asset Based Revolving Credit Agreement (the “ABL Credit Agreement” and together with the Term Credit Agreements, the “Credit Agreements”) with the lenders party thereto (the “ABL Lenders” and together with the First Lien Lenders and the Second Lien Lenders, the “Lenders”) and Bank of America N.A. as administrative agent and collateral agent, Barclays Bank PLC as syndication agent and Merrill Lynch, Pierce, Fenner & Smith Inc., Barclays Bank PLC and J.P. Morgan Securities LLC as joint lead arrangers and joint bookrunners. Pursuant to the terms of the Credit Agreements, the Term Credit Lenders provided the Company with term loan facilities in an aggregate principal amount of $695 million, consisting of $420 million of first-lien term loans (the “First Lien Loans”) and $275 million of second-lien term loans (the “Second Lien Loans”). Net proceeds from the Term Credit Agreements were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The ABL Lenders will make available asset-based revolving loans in an amount of up to $200 million (the “ABL Loans”). The maturity date of the loans made under the Term Credit Agreements is the earlier to occur of (i) September 3, 2019 (in case of First Lien Loans) or September 3, 2020 (in case of Second Lien Loans) and (ii) the acceleration of such loans due to an event of default (as defined in the Term Credit Agreements). The maturity date of the loans made under the ABL Credit Agreement is the earlier to occur of (i) September 3, 2018 and (ii) the date of termination of the commitments in accordance with the terms of the ABL Credit Agreement. The ABL Credit Agreement also provides for the issuance of letters of credit of up to a sublimit of $150 million. The Company has issued approximately $123 million of letters of credit under the ABL Credit Agreement as of December 31, 2014. Under the ABL Loan’s borrowing base calculation, the Company had approximately $29 million of Borrowing Base Availability (as defined in the ABL Credit Agreement) and Excess Availability (as defined in the ABL Credit Agreement) of $44 million under the revolving credit facility as of December 31, 2014. Availability is subject to the borrowing base calculation, reserves and other limitations.

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

The Company may voluntarily prepay the First Lien Loan subject to a premium payable of 1% of the principal amount being prepaid if the prepayment is made after the first anniversary of the closing date but prior to the second anniversary of the closing date. The Company may prepay the Second Lien Loan after the first anniversary of the closing date and prior to the second anniversary date subject to a prepayment premium of 3% of the principal amount prepaid. On and after the second anniversary and prior to the third anniversary of the closing date a prepayment premium of 1% of the principal amount prepaid is required with respect to the Second Lien Loan.

As defined in each of the Term Credit Agreements, the Company is required to prepay loans with net proceeds from asset sales, recovery events or issuance of indebtedness, subject to, in the case of net proceeds received from asset sales or recovery events, reinvestment rights by the Company in assets used or usable by the business within certain time limits. On an annual basis, starting with the fiscal year ending on December 31, 2014, the Company will prepay on June 30 of the following fiscal year loans in an amount equal to a percentage of Excess Cash Flow (“ECF”) as defined in each of the Term Credit Agreements, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in each of the Term Credit Agreements) to be less than $100 million. For the year ended December 31, 2014, ECF was a negative amount, therefore, no prepayment is required in 2015. Any mandatory prepayments as described above shall be reduced by any mandatory prepayments of the First Lien Loan.

The Credit Agreements limit, among other things, the Company’s and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) make restricted payments (including dividend payments, et al.) and (v) make investments. Under the Term Credit Agreements, the Company is required to maintain minimum U.S. Liquidity (as defined therein) through 2014 and starting December 31, 2014, tested on a quarterly basis, Net Secured Leverage (as defined therein) not to exceed specified levels. Under the ABL Credit Agreement, if Excess Availability is less than 15% of commitments available, the Company would be required to maintain a minimum Fixed Charge Coverage Ratio (as defined therein). Kodak was in compliance with all covenants under the Term Credit Agreements and the ABL Credit Agreement as of December 31, 2014.

Events of default under the Credit Agreements include, among others, failure to pay any loan, interest or other amount due under the applicable credit agreement, breach of specific covenants and a change of control of the Company. Upon an event of default, the applicable lenders may declare the outstanding obligations under the applicable credit agreement to be immediately due and payable and exercise other rights and remedies provided for in such credit agreement.

Note 9 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 9: COMMITMENTS AND CONTINGENCIES

Environmental

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

(in millions)	As of December 31, 2014		As of December 31, 2013

Eastman Business Park site, Rochester, NY	$	-	$	49
Other current operating sites		7		8
Sites associated with former operations		10		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	28	$	82

These amounts are reported in Other long-term liabilities and Current liabilities held for sale in the accompanying Consolidated Statement of Financial Position.

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

	Successor				Predecessor
(in millions)	For the Year Ended December 31, 2014		For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012

Recurring costs for pollution prevention and waste treatment	$	13	$	5	$	16	$	28
Capital expenditures for pollution prevention and waste treatment		2		2		-		1
Site remediation costs		-		-		-		1
Total	$	15	$	7	$	16	$	30

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

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

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 was subject to the satisfaction or waiver of certain conditions including a covenant not to sue from the U.S. Environmental Protection Agency (“EPA”). On May 13, 2014, the Bankruptcy Court approved the U.S. Environmental Settlement, which contained the EPA covenant not to sue, and on May 20, 2014 the Amended EBP Settlement Agreement was implemented and became effective. The Amended EBP Settlement Agreement included a settlement of certain of the Company’s historical environmental liabilities at Eastman Business Park (“EBP”) through the establishment of the EBP Trust as follows: (i) the EBP Trust is 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 Amended EBP Settlement Agreement, (ii) the Company funded the EBP Trust on the effective date with a $49 million cash payment and transferred 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. Prior to the implementation of the Amended EBP Settlement Agreement, $49 million was already held in a separate trust and escrow account.

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

In addition, the Company provided an indemnity as part of the 1994 sale of Sterling Corporation (now “STWB”), which covered a number of environmental sites including the Lower Passaic River Study Area (“LPRSA”) portion of the Diamond Alkali Superfund Site. STWB, now owned by Bayer Corporation, is a potentially responsible party at the LPRSA site based on alleged releases from facilities formerly owned by subsidiaries of Sterling. On February 29, 2012, the Company notified STWB and Bayer that, under the bankruptcy proceeding, it elected to discontinue funding and participation in remedial investigations of the LPRSA. STWB and its parent, Bayer, filed proofs of claim against the Debtors in the Chapter 11 Cases. These claims have been discharged pursuant to the Plan. Four sites that are owned by the Company were not resolved by the discharge.

On January 14, 2015, the Company sold its property in Middleway, West Virginia and transferred the related environmental liability to Commercial Liability Partners WV, LLC (CLP). As part of the transaction, the Company withdrew from its Voluntary Remediation Agreement with the West Virginia Department of Environmental Protection, received an indemnity from CLP regarding any environmental obligations, and was named insured in an environmental insurance policy for a period of ten years in the case of breach by CLP. As of December 31, 2014, the $2 million net book value of the Middleway property was classified in Current assets held for sale and the environmental liability of approximately $9 million was classified as Current liabilities held for sale. The Company released the environmental liability associated with the site and recognized a gain of approximately $3 million on the transaction in 2015.

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

Asset Retirement Obligations

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

The following table provides asset retirement obligation activity:

	Successor					Predecessor
(in millions)	For the Year Ended December 31, 2014			For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013

Asset Retirement Obligations at start of period	$	52		$	51	$	63
Liabilities incurred in the current period		3			-		1
Liabilities settled in the current period		(1	)		-		(5	)
Accretion expense		2			1		1
Revision in estimated cash flows		(2	)		-		(1	)
Foreign exchange impact		(1	)		-		(1	)
Impact of fresh start accounting		-			-		(7	)
Asset Retirement Obligations at end of period	$	53		$	52	$	51

Other Commitments and Contingencies

The Company and its subsidiaries have entered into operating leases for various real estate and equipment needs. Rental expense, net of minor sublease income, amounted to $38 million, $15 million, $36 million and $60 million in the year ended December 31, 2014, four months ending December 31, 2013, eight months ending August 31, 2013 and year ended December 31, 2012, respectively.

As of December 31, 2014, the Company had outstanding letters of credit of $123 million issued under the ABL Credit Agreement as well as bank guarantees and letters of credit of $5 million, surety bonds in the amount of $19 million, and restricted cash and deposits of $50 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies, rental payments, and to support various customs, hedging, tax and trade activities. The restricted cash and deposits are recorded in Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position.

Kodak’s Brazilian operations are involved in various litigation matters and have received or been the subject of numerous governmental assessments related to indirect and other taxes in various stages of litigation, as well as civil litigation and disputes associated with former employees and contract labor. The tax matters, which comprise the majority of the litigation matters, are primarily related to federal and state value-added taxes. Kodak is disputing these matters and intends to vigorously defend its position. Based on the opinion of legal counsel and current reserves already recorded for those matters deemed probable of loss, management does not believe that the ultimate resolution of these matters will materially impact Kodak’s results of operations or financial position. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of December 31, 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 $50 million.

In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of December 31, 2014, Kodak has posted security composed of $8 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 $90 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor.

Kodak is involved in various lawsuits, claims, investigations, remediation and proceedings, including commercial, customs, employment, environmental, and health and safety matters, which are being handled and defended in the ordinary course of business. Kodak is also subject, from time to time, to various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that are incorporated in a broad spectrum of Kodak’s products. These matters are in various stages of investigation and litigation, and are being vigorously defended. Based on information currently available Kodak does not believe that it is probable that the outcomes in any of these matters, individually or collectively, will have a material adverse effect on its financial condition or results of operations. Litigation is inherently unpredictable, and judgments could be rendered or settlements entered that could adversely affect Kodak’s operating results or cash flows in a particular period. Kodak routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable.

Note 10 - Guarantees

12 Months Ended

Dec. 31, 2014

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 10: GUARANTEES

EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $34 million and the outstanding amount for those guarantees is $20 million.

In connection with the settlement of certain of the Company’s historical environmental liabilities at Eastman Business Park (“EBP”) and in accordance with the terms of the Amended EBP Settlement Agreement, in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million with no limitation to the maximum potential future payments. There is no liability recorded for this guarantee.

Indemnifications

Kodak issues indemnifications in certain instances when it sells businesses and real estate, and in the ordinary course of business with its customers, suppliers, service providers and business partners. Further, Kodak indemnifies officers and directors who are, or were, serving at the Company’s request in such capacities. Historically, costs incurred to settle claims related to these indemnifications have not been material to Kodak’s financial position, results of operations or cash flows. Additionally, the fair value of the indemnifications that Kodak issued during the year ended December 31, 2014 was not material to Kodak’s financial position, results of operations or cash flows.

Warranty Costs

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

(in millions)

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

Actual warranty experience	$	(10	)
Warranty provisions		5
Accrued warranty obligations as of December 31, 2013 (Successor)		13
Actual warranty experience		(16	)
Warranty provisions		8
Accrued warranty obligations as of December 31, 2014 (Successor)	$	5

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

Impact of fresh start accounting	$	(8	)
New extended warranty and maintenance arrangements		68
Recognition of extended warranty and maintenance arrangement revenue		(64	)
Deferred revenue on extended warranties as of December 31, 2013 (Successor)		30
New extended warranty and maintenance arrangements		194
Recognition of extended warranty and maintenance arrangement revenue		(197	)
Deferred revenue on extended warranties as of December 31, 2014 (Successor)	$	27

Costs incurred under these extended warranty and maintenance arrangements for the year ended December 31, 2014, four months ended December 31, 2013 and eight months ended August 31, 2013 amounted to $158 million, $56 million and $110 million, respectively.

Note 11 - Financial Instruments

12 Months Ended

Dec. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 11: FINANCIAL INSTRUMENTS

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

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2014
		Total		Level 1		Level 2		Level 3
ASSETS

Derivatives
Short-term foreign exchange contracts	Receivables, net	$	2	$	-	$	2	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets		3		3		-		-

LIABILITIES

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

			Value Of Items Not Recorded At Fair Value
			As of December 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	$	5	$	-	$	5	$	-
		Fair value		5		-		5		-

Long-term debt	Long-term debt, net of current portion	Carrying value		672		-		672		-
		Fair value		681		-		681		-

		Value Of Items Recorded At Fair Value As of December 31, 2013
(in millions)
		Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net	$	1	$	-	$	1	$	-
									-
Marketable securities
Long-term available-for-sale	Other long-term assets		2		2		-		-

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

			Value Of Items Not Recorded At Fair Value As of December 31, 2013
(in millions)
			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 marketable securities are determined using quoted prices in active markets for identical assets (Level 1 fair value measurements). 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 year ended December 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 restricted cash (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 (charges) income, net in the accompanying Consolidated Statement of Operations. The net effects of foreign currency transactions, including changes in the fair value of foreign exchange contracts, are shown below:

(in millions)	Successor						Predecessor
	For the Year Ended December 31, 2014			For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For Year Ended December 31, 2012
Net loss	$	(22	)	$	(5	)	$	(7	)	$	(14	)

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 December 31, 2014 was not significant to Kodak.

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

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

Derivatives Not Designated as Hedging Instruments, Foreign Exchange Contracts

Location of Gain or (Loss) Recognized in Income on Derivatives	Gain (Loss) Recognized in Income on Derivative
	Successor					Predecessor
(in millions)	For the Year Ended December 31, 2014		For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012

Other (charges) income, net	$	10	$	(14	)	$	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 (charges) income, net in the Consolidated Statement of Operations). The notional amount of such contracts open at December 31, 2014 and 2013 was approximately $334 million and $536 million, respectively. The majority of the contracts of this type held by Kodak are denominated in euros.

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.

Note 12 - Other Operating Expense (Income), Net

12 Months Ended

Dec. 31, 2014

Other Operating Income and Expense [Text Block]

NOTE 12: OTHER OPERATING EXPENSE (INCOME), NET

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Expense (income) :
Gain on sale of digital imaging patent portfolio (1)	$	-		$	-		$	(535	)	$	-
Goodwill and intangible impairments (2) (3) (4)		9			8			77			-
Supply arrangement termination payment (6)		-			-			-			(35	)
Gains related to the sales of assets and businesses (5) (7)		(3	)		(6	)		(34	)		(50	)
Other		3			-			(3	)		-
Total	$	9		$	2		$	(495	)	$	(85	)

(1)	Refer to Note 24, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings.

(2)	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to in-process research and development. Refer to Note 5, “Goodwill and Other Intangible Assets.”

(3)	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

(4)	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”

(5)

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.

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

(7)

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

Note 13 - Other (Charges) Income, Net

12 Months Ended

Dec. 31, 2014

Schedule Of Other Income And Charges [Abstract]

Schedule Of Other Income And Charges [Text Block]

NOTE 13: OTHER (CHARGES) INCOME, NET

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Income (charges):
Interest income	$	6		$	3		$	3		$	10
Gain on sale of investment		-			-			-			23
Loss on foreign exchange transactions (1)		(22	)		(5	)		(7	)		(14	)
Other		(5	)		12			(9	)		2
Total	$	(21	)	$	10		$	(13	)	$	21

(1)	In the fourth quarter of 2014, Kodak recorded a charge of $16 million from the remeasurement of its Venezuelan subsidiary’s monetary assets. Refer to Note 1, “Basis of Presentation and Significant Accounting Policies”, “Foreign Currency” section.

Note 14 - Income Taxes

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 14: INCOME TAXES

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

(Loss) earnings from continuing operations before income taxes:
U.S.	$	(208	)	$	(119	)	$	2,243		$	(1,647	)
Outside the U.S.		96			45			113			37
Total	$	(112	)	$	(74	)	$	2,356		$	(1,610	)

U.S. income taxes:
Current (benefit) provision	$	(2	)	$	3		$	-		$	(409	)
Deferred provision (benefit)		4			3			(3	)		13
Income taxes outside the U.S.:
Current (benefit) provision		(1	)		8			52			58
Deferred provision (benefit)		7			(8	)		105			65
State and other income taxes:
Current provision		1			2			1			-
Deferred provision		1			-			-			-
Total provision (benefit)	$	10		$	8		$	155		$	(273	)

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Amount computed using the statutory rate	$	(39	)	$	(25	)	$	825		$	(564	)

Increase (reduction) in taxes
resulting from:
State and other income taxes, net of federal		1			2			-			1
Unremitted foreign earnings		4			36			32			35
Impact of goodwill and intangible impairments		-			(3	)		(22	)		-
Operations outside the U.S.		111			73			(18	)		(90	)
Legislative rate changes		-			-			1			23
Valuation allowance		(121	)		(100	)		39			312
Tax settlements and adjustments, including interest		(5	)		1			5			(11	)
Discharge of debt and other reorganization related items		57			24			(722	)		-
Other, net		2			-			15			21
Provision (benefit) for income taxes	$	10		$	8		$	155		$	(273	)

During 2013, a substantial portion of the Company’s pre-petition debt securities, revolving credit facility and other obligations were extinguished. Absent an exception, a debtor recognizes cancellation of indebtedness income (“CODI”) upon discharge of its outstanding indebtedness for an amount of consideration that is less than its adjusted issue price. The Internal Revenue Code of 1986, as amended (“IRC”), provides that a debtor in a bankruptcy case may exclude CODI from taxable income but must reduce certain of its tax attributes by the amount of any CODI realized as a result of the consummation of a plan of reorganization. The amount of CODI realized by a taxpayer is the adjusted issue price of any indebtedness discharged less the sum of (i) the amount of cash paid, (ii) the issue price of any new indebtedness issued and (iii) the fair market value of any other consideration, including equity, issued. As a result of the market value of equity upon emergence from chapter 11 bankruptcy proceedings, the estimated amount of U.S. CODI was approximately $705 million, which reduced the value of Kodak’s U.S. net operating losses that had a value of $2,495 million. The actual reduction in tax attributes occurred on the first day of the Company’s tax year subsequent to the date of emergence, or January 1, 2014.

IRC Sections 382 and 383 provide an annual limitation with respect to the ability of a corporation to utilize its tax attributes, as well as certain built-in-losses, against future U.S. taxable income in the event of a change in ownership. The Debtors’ emergence from chapter 11 bankruptcy proceedings was considered a change in ownership for purposes of IRC Section 382. The limitation under the IRC is based on the value of the corporation as of the emergence date. However, the ownership changes and resulting annual limitation will result in the expiration of an estimated $711 million of net operating losses, $567 million of foreign tax credits and $21 million of research and expenditure credits generated prior to the emergence date. The expiration of these tax attributes was fully offset by a corresponding decrease in Kodak’s U.S. valuation allowance, which results in no net tax provision.

During 2013, the KPP Global Settlement provided for the acquisition by the KPP of certain assets, and the assumption by the KPP of certain liabilities of Kodak’s Personalized Imaging and Document Imaging businesses (the “Business”). The underfunded position of the U.K. Pension Plan was approximately $1.5 billion. Kodak Limited held a deferred tax asset related to the pension liability of $329 million. As a result of the KPP Global Settlement in the period ended December 31, 2013 and the release from the pension liability to the KPP, Kodak Limited reversed the corresponding deferred tax asset.

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

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

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

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

	As of December 31,
(in millions)	2014		2013

Deferred tax assets
Pension and postretirement obligations	$	221	$	219
Restructuring programs		5		6
Foreign tax credit		258		101
Inventories		20		18
Investment tax credit		100		125
Employee deferred compensation		43		60
Depreciation		45		-
Research and development costs		232		276
Tax loss carryforwards		355		372
Other deferred revenue		13		13
Other		111		168
Total deferred tax assets	$	1,403	$	1,358

Deferred tax liabilities
Depreciation	$	-	$	17
Leasing		7		23
Goodwill/Intangibles		51		49
Unremitted foreign earnings		176		236
Other		-		25
Total deferred tax liabilities		234		350
Net deferred tax assets before valuation allowance		1,169		1,008
Valuation allowance		1,127		953

Net deferred tax assets	$	42	$	55

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

	As of December 31,
(in millions)	2014			2013

Deferred income taxes (current)	$	31		$	48
Deferred income taxes (non-current)		38			54
Other current liabilities		(1	)		(3	)
Other long-term liabilities		(26	)		(44	)
Net deferred tax assets	$	42		$	55

As of December 31, 2014, Kodak had available domestic and foreign net operating loss carry-forwards for income tax purposes of approximately $1,352 million, of which approximately $417 million have an indefinite carry-forward period. The remaining $935 million expire between the years 2015 and 2034. As of December 31, 2014, Kodak had unused foreign tax credits and investment tax credits of $258 million and $100 million, respectively, with various expiration dates through 2029. Utilization of post-emergence net operating losses and tax credits may be subject to limitations in the event of significant changes in stock ownership of the Company in the future.

The undistributed earnings of Kodak’s foreign subsidiaries are not considered permanently reinvested. Kodak has a deferred tax liability (net of related foreign tax credits) of $159 million and $213 million on the foreign subsidiaries’ undistributed earnings as of December 31, 2014 and 2013, respectively. Kodak has recorded a deferred tax liability of $17 million and $23 million for the potential foreign withholding taxes on the undistributed earnings as of December 31, 2014 and 2013, respectively.

Kodak’s valuation allowance as of December 31, 2014 was $1,127 million. Of this amount, $315 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $400 million, and $812 million related to Kodak’s net deferred tax assets in the U.S. of $769 million, for which Kodak believes it is not more likely than not that the assets will be realized.

Kodak’s valuation allowance as of December 31, 2013 was $953 million. Of this amount, $373 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $470 million, and $580 million related to Kodak’s net deferred tax assets in the U.S. of $538 million, for which Kodak believes it is not more likely than not that the assets will be realized.

The net deferred tax assets in excess of the valuation allowance of approximately $42 million and $55 million as of December 31, 2014 and December 31, 2013, respectively, relate primarily to net operating loss carry-forwards, certain tax credits, and pension related tax benefits for which Kodak believes it is more likely than not that the assets will be realized.

Accounting for Uncertainty in Income Taxes

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Balance as of January 1	$	106		$	107		$	57		$	76
Tax positions related to the current year:
Additions		2			-			68			4
Tax Positions related to prior years:
Additions		1			2			1			3
Reductions		(14	)		(3	)		(17	)		(17	)
Settlements with taxing jurisdictions		(1	)		-			(2	)		(3	)
Lapses in Statute of limitations		(2	)		-			-			(6	)
Balance as of December 31	$	92		$	106		$	107		$	57

Kodak’s policy regarding interest and/or penalties related to income tax matters is to recognize such items as a component of income tax (benefit) expense. Kodak had approximately $18 million of interest and penalties associated with uncertain tax benefits accrued as of both December 31, 2014 and 2013.

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

It is reasonably possible that the liability associated with Kodak’s unrecognized tax benefits will increase or decrease within the next twelve months. These changes may be the result of settling ongoing audits or the expiration of statutes of limitations. Such changes to the unrecognized tax benefits could range from $0 to $10 million based on current estimates. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. Although management believes that adequate provision has been made for such issues, there is the possibility that the ultimate resolution of such issues could have an adverse effect on the earnings of Kodak. Conversely, if these issues are resolved favorably in the future, the related provision would be reduced, thus having a positive impact on earnings.

During 2014, Kodak reached a settlement outside of the U.S. and settled an audit for calendar year 2003. Kodak originally recorded liabilities for uncertain tax positions (“UTPs”) totaling $8 million (plus interest of approximately $2 million). The settlement resulted in a reduction in Other current liabilities and the recognition of a $10 million tax benefit.

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

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

Kodak files numerous consolidated and separate income tax returns in the U.S. federal jurisdiction and in many state and foreign jurisdictions. Kodak has substantially concluded all U.S. federal and state income tax matters for years through 2011. Substantially all material foreign income tax matters have been concluded for years through 2008. Kodak’s tax matters for the years 2007 through 2013 remain subject to examination by the respective foreign tax jurisdiction authorities.

Note 15 - Restructuring Costs and Other

12 Months Ended

Dec. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 15: RESTRUCTURING COSTS AND OTHER

Kodak recognizes the need to continually rationalize its workforce and streamline its operations in the face of ongoing business and economic changes. Charges for restructuring initiatives are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan and all criteria for liability recognition under the applicable accounting guidance have been met.

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2014 were as follows:

(in millions)	Severance Reserve (6)			Exit Costs Reserve (6)			Long-lived Asset Impairments and Inventory Write-downs (6)			Accelerated Depreciation (6)			Total

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

Four months charges - continuing operations	$	13		$	3		$	1		$	-		$	17
Four months charges - discontinued operations		-			-			-			-			-
Four months utilization/cash payments		(15	)		(3	)		(1	)		-			(19	)
Four months other adjustments & reclasses (4)		-			1			-			-			1
Balance as of December 31, 2013 (Successor):		26			8			-			-			34
2014 charges - continuing operations		54			2			3			2			61
2014 utilization/cash payments		(47	)		(5	)		(3	)		(2	)		(57	)
2014 other adjustments & reclasses (5)		(11	)		-			-			-			(11	)
Balance as of December 31, 2014 (Successor):	$	22		$	5		$	-		$	-		$	27

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

(2)

Includes $(100) million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which were reclassified to Pension and other postretirement liabilities and Other long-term assets and $(2) million for amounts reclassified as Liabilities subject to compromise.

(3)

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

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

(5)	The $(11) million includes $(8) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

(6)	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

2012 Activity

The $271 million of charges for the year 2012 includes $13 million of charges for accelerated depreciation and $4 million for inventory write-downs, which were reported in Cost of revenues in the accompanying Consolidated Statement of Operations, and $39 million which was reported as Earnings (loss) from discontinued operations. The remaining costs incurred of $215 million, including $158 million of severance costs, $35 million of exit costs, and $22 million of long-lived asset impairments, were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

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

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

2013 Activity

The $17 million of charges for the four months ended December 31, 2013 were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations. The $52 million of charges for the eight months ended August 31, 2013 includes $4 million for accelerated depreciation and $2 million for inventory write-downs which were reported in Cost of revenues, $43 million reported as Restructuring costs and other and $3 million which were reported as Earnings (loss) from discontinued operations in the accompanying Consolidated Statement of Operations.

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

2014 Activity

Restructuring actions taken in 2014 included steps toward exiting a plate manufacturing facility in the U.K., as described in further detail below. In addition, actions were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included a workforce reduction in France, manufacturing capacity reductions in the U.S., a research and development site consolidation in the U.S., and various targeted reductions in service, sales, research and development and other administrative functions.

As a result of these actions, for the year ended December 31, 2014 Kodak recorded $61 million of charges, including $2 million for accelerated depreciation which was reported in Cost of sales and $59 million which was reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2014 severance costs related to the elimination of approximately 775 positions, including approximately 325 manufacturing/service, 350 administrative and 100 research and development positions. The geographic composition of these positions included approximately 425 in the U.S. and Canada, and 350 throughout the rest of the world.

As a result of these initiatives, severance payments will be paid during periods through 2015 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid over periods throughout 2015 and beyond.

Leeds Plate Manufacturing Facility Exit

On March 3, 2014, Kodak announced a plan to exit its prepress plate manufacturing facility located in Leeds, England. This decision was pursuant to Kodak’s initiative to consolidate manufacturing operations globally, and is expected to result in a more efficient delivery of its products and solutions. Kodak began the exit of the facility in the second quarter of 2014, and expects to phase out production at the site from mid to late 2015 and to complete the exit of the facility by the second quarter of 2016.

As a result of the decision, Kodak originally expected to incur total charges of $30 to $40 million, including $8 to $10 million of charges related to separation benefits, $20 to $25 million of non-cash related charges for accelerated depreciation and asset write-offs and $2 to $5 million in other cash related charges associated with this action. Based on refinements in estimates, Kodak now expects to incur total charges of $20 to $30 million, including $10 to $15 million of non-cash related charges for accelerated depreciation and asset write-offs. The estimates for separation benefits and other cash related charges remain unchanged.

Kodak implemented certain actions under this program during 2014. As a result of these actions, Kodak recorded severance charges of $3 million, long-lived asset impairment charges of $2 million, and accelerated depreciation charges of $2 million.

Note 16 - Retirement Plans

12 Months Ended

Dec. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 16: RETIREMENT PLANS

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

For U.S. employees hired prior to March 1999 KRIP’s benefits were generally based on a formula recognizing length of service and final average earnings. KRIP included a separate cash balance formula for all U.S. employees hired after February 1999, as well as employees hired prior to that date who opted in to the cash balance formula during a special election period. In July of 2014 the Company announced an amendment to KRIP, effective January 1, 2015, in which all participants will accrue benefits under a single, revised cash balance formula (the “Cash Balance Plan”). The Cash Balance Plan credits employees' hypothetical accounts with an amount equal to 7% of their pay, plus interest based on the 30-year Treasury bond rate. As part of the KRIP amendment, the Company match on contributions to the Savings and Investment Plan (“SIP”), a defined contribution plan, of up to 3% for employees participating under the previous 4% cash balance formula has been eliminated. The Company’s contributions to SIP were $5 million and $6 million for 2014 and 2013, respectively.

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

Information on the major funded and unfunded U.S. and Non-U.S. defined benefit pension plans is presented below. The composition of the major plans may vary from year to year. If the major plan composition changes, prior year data is conformed to ensure comparability.

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

	Successor												Predecessor
(in millions)	Year Ended December 31, 2014						Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,361		$	1,010		$	4,969		$	1,008		$	5,415		$	4,192
Transfers		-			(31	)		-			-			(49	)		-
Service cost		18			4			7			2			19			6
Interest cost		176			30			67			11			120			95
Participant contributions		-			-			-			-			-			1
Plan amendments		(61	)		-			-			(6	)		-			-
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Actuarial (gain) loss		574			99			(27	)		4			(269	)		(104	)
Curtailments		-			1			-			(1	)		(20	)		(7	)
Settlements		(292	)		-			(532	)		-			-			(2,890	)
Special termination benefits		8			-			-			-			-			-
Currency adjustments		-			(105	)		-			21			-			(147	)
Projected benefit obligation at end of period	$	4,438		$	932		$	4,361		$	1,010		$	4,969		$	1,008

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,184		$	848		$	4,647		$	832		$	4,848		$	2,417
Transfers		-			(9	)		-			-			-			-
Gain on plan assets		614			116			192			26			46			77
Employer contributions		-			12			-			4			-			20
Participant contributions		-			-			-			-			-			1
Settlements		(292	)		-			(532	)		-			-			(1,463	)
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Currency adjustments		-			(87	)		-			15			-			(82	)
Fair value of plan assets at end of period	$	4,160		$	804		$	4,184		$	848		$	4,647		$	832

Under Funded Status at end of period	$	(278	)	$	(128	)	$	(177	)	$	(162	)	$	(322	)	$	(176	)

Accumulated benefit obligation at end of period	$	4,436		$	921		$	4,308		$	990

The Non-US transfers of $31 million of projected benefit obligation and $9 million of assets for the year ended December 31, 2014 relate to a plan split for a subset of participants into a non-major plan. The transfers of $49 million in the eight months ended August 31, 2013 represent pre-petition obligations related to U.S. non-qualified pension plans which were discharged pursuant to the terms of the Plan.

The settlement amounts above of $292 million and $532 million for the U.S. in the Successor periods are a result of lump sum payments from KRIP. The settlement amounts in the eight months ended August 31, 2013 are primarily a result of the Global Settlement.

The mortality assumption is the basis for determining the longevity of Kodak’s pension plan participants and the expected period over which those participants will receive pension benefits. A recent study released by the Society of Actuaries in the U.S. indicated that life expectancies have increased over the past several years and are longer than what was assumed by most existing mortality tables. Kodak’s projected benefit obligation in the U.S. as of December 31, 2014 reflects a change in the underlying mortality assumption, which reflects improvements in life expectancy consistent with the Society of Actuaries’ study and Kodak’s plan specific experience. Kodak’s projected benefit obligation in the U.S. also reflects an increase in the expected rate of future longevity improvement taking into consideration data from multiple sources including the Society of Actuaries’ study and plan specific data.

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

	As of December 31,
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.			Non-U.S.

Other long-term assets	$	-		$	29		$	-		$	-
Other current liabilities		-			-			-			(1	)
Pension and other postretirement liabilities		(278	)		(157	)		(177	)		(161	)
Net amount recognized	$	(278	)	$	(128	)	$	(177	)	$	(162	)

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

	As of December 31,
(in millions)	2014				2013
	U.S.		Non-U.S.		U.S.		Non-U.S.

Projected benefit obligation	$	4,438	$	637	$	4,361	$	1,010
Accumulated benefit obligation		4,436		626		4,308		990
Fair value of plan assets		4,160		480		4,184		848

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

	As of December 31,
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.		Non-U.S.

Prior service credit	$	58		$	4		$	-	$	6
Net actuarial (loss) gain		(159	)		(11	)		86		7
Total	$	(101	)	$	(7	)	$	86	$	13

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

	Successor											Predecessor
	Year Ended December 31, 2014						Four Months Ended December 31, 2013					Eight Months Ended August 31, 2013
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.		Non-U.S.

Newly established (loss) gain	$	(255	)	$	(21	)	$	97		$	7	$	80	$	75
Newly established prior service credit		61			-			-			6		-		-
Amortization of:
Prior service (credit) cost		(3	)		-			-			-		1		1
Net actuarial loss		-			-			-			-		120		55
Prior service cost recognized due to curtailment		-			-			-			-		1		13
Net curtailment (loss) gain not recognized in expense		-			(1	)		-			-		20		7
Net loss (gain) recognized in expense due to settlements		10			-			(11	)		-		-		1,542
Transfers		-			1			-			-		-		-
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	$	(187	)	$	(21	)	$	86		$	13	$	222	$	1,693

Effect of application of fresh start accounting												$	1,955	$	436

The Company expects to recognize $7 million of prior service credits and $3 million of net actuarial gains as components of net periodic benefit cost over the next year.

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

	Successor												Predecessor
(in millions)	Year Ended						Four Months Ended						Eight Months Ended						Year Ended
	December 31, 2014						December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	18		$	4		$	7		$	2		$	19		$	6		$	46		$	10
Interest cost		176			30			67			11			120			95			206			154
Expected return on plan assets		(295	)		(38	)		(122	)		(15	)		(236	)		(106	)		(389	)		(161	)
Amortization of:
Prior service credit		(3	)		-			-			-			1			1			1			3
Actuarial loss		-			-			-			-			120			55			166			64
Pension (income) expense before special termination benefits, curtailments and settlements		(104	)		(4	)		(48	)		(2	)		24			51			30			70

Special termination benefits		8			-			-			-			-			-			97			-
Curtailment (gains) losses		-			-			-			(1	)		1			13			-			(1	)
Settlement (gains) losses		10			-			(11	)		-			-			114			-			-
Net pension (income) expense for major defined benefit plans		(86	)		(4	)		(59	)		(3	)		25			178			127			69
Other plans including unfunded plans		-			8			-			-			4			7			11			15
Net pension (income) expense	$	(86	)	$	4		$	(59	)	$	(3	)	$	29		$	185		$	138		$	84

The pension (income) expense before special termination benefits, curtailments, and settlements reported above for the eight months ended August 31, 2013 and year ended December 31, 2012 (Predecessor) includes $38 million and $53 million respectively, which was reported as Earnings (loss) from discontinued operations.

The special termination benefits of $8 million for the year ended December 31, 2014 and $97 million for the year ended December 31, 2012 were incurred as a result of Kodak's restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for those periods.

For the eight months ended August 31, 2013, $5 million of the Non-U.S. curtailment losses were incurred as a result of Kodak’s restructuring actions, and have been included in Restructuring costs and other in the Consolidated Statement of Operations. The remaining curtailment losses of $8 million have been included in Earnings (loss) from discontinued operations in the Consolidated Statement of Operations. The $114 million of settlement losses were incurred as a result of the Global Settlement, and have been included in Earnings (loss) from discontinued operations in the Consolidated Statement of Operations.

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

	Successor												Predecessor
	December 31, 2014						December 31, 2013						August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		3.50	%		2.07	%		4.50	%		3.30	%		4.25	%		3.24	%
Salary increase rate		3.34	%		1.95	%		3.37	%		2.77	%		3.39	%		2.80	%

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

	Successor												Predecessor
	Year Ended						Four Months Ended						Eight Months Ended						Year Ended
	December 31, 2014						December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.16	%		3.24	%		4.25	%		3.24	%		3.52	%		3.59	%		4.26	%		4.46	%
Salary increase rate		3.37	%		2.66	%		3.39	%		2.80	%		3.40	%		2.83	%		3.45	%		2.98	%
Expected long-term rate of return on plan assets		7.63	%		4.88	%		8.20	%		5.51	%		8.12	%		6.63	%		8.52	%		7.11	%

Plan Asset Investment Strategy

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

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

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

The total plan assets attributable to the major U.S. defined benefit plans at December 31, 2014 relate to KRIP. The expected long-term rate of return on plan assets assumption (“EROA”) is based on a combination of formal asset and liability studies that include forward-looking return expectations given the current asset allocation. A review of the EROA as of December 31, 2014, based upon the current asset allocation and forward-looking expected returns for the various asset classes in which KRIP invests, resulted in an EROA of 7.4%.

As with KRIP, the EROA assumptions for certain of Kodak’s other pension plans were reassessed as of December 31, 2014. The annual expected return on plan assets for the major non-U.S. pension plans range from 2.7% to 6.7% based on the plans’ respective asset allocations as of December 31, 2014.

Plan Asset Risk Management

Kodak evaluates its defined benefit plans’ asset portfolios for the existence of significant concentrations of risk. Types of concentrations that are evaluated include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, and individual fund. As of December 31, 2014 and 2013, there were no significant concentrations (defined as greater than 10 % of plan assets) of risk in Kodak’s defined benefit plan assets.

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

	As of December 31,
	2014			2013			2014 Target
Asset Category
Equity securities		15	%		16	%		10-20	%
Debt securities		35	%		30	%		30-40	%
Real estate		3	%		5	%		2-8	%
Cash and cash equivalents		3	%		14	%		0-6	%
Global balanced asset allocation funds		14	%		13	%		10-20	%
Other		30	%		22	%		25-35	%
Total		100	%		100	%

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

	As of December 31,
	2014			2013			2014 Target
Asset Category
Equity securities		6	%		18	%		2-12	%
Debt securities		27	%		27	%		22-32	%
Real estate		1	%		1	%		0-3	%
Cash and cash equivalents		4	%		3	%		0-8	%
Global balanced asset allocation funds		11	%		6	%		5-15	%
Other		51	%		45	%		45-55	%
Total		100	%		100	%

Fair Value Measurements

Kodak’s asset allocations by level within the fair value hierarchy at December 31, 2014 and 2013 are presented in the tables below for Kodak’s major defined benefit plans. Kodak’s plan assets were accounted for at fair value and are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Kodak’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value of assets and their placement within the fair value hierarchy levels.

Major U.S. Plans

December 31, 2014

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

Cash and cash equivalents	$	-	$	114	$	-	$	114

Equity Securities		-		408		223		631

Debt Securities:
Government Bonds		-		595		395		990
Investment Grade Bonds		-		442		-		442

Real Estate		-		-		139		139

Global Balanced Asset Allocation Funds		-		587		-		587

Other:
Absolute Return		-		58		368		426
Private Equity		-		-		781		781
Derivatives with unrealized gains		50		-		-		50
	$	50	$	2,204	$	1,906	$	4,160

Major U.S. Plans

December 31, 2013

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

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

Equity Securities		-			481		183		664

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

Real Estate		-			-		200		200

Global Balanced Asset Allocation Funds		-			540		-		540

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

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

Major Non-U.S. Plans

December 31, 2014

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

Cash and cash equivalents	$	-		$	36	$	-	$	36

Equity Securities		-			33		13		46

Debt Securities:
Government Bonds		-			124		38		162
Inflation-Linked Bonds		-			9		-		9
Investment Grade Bonds		-			37		-		37
Global High Yield & Emerging Market Debt		-			11		-		11

Real Estate		-			3		-		3

Global Balanced Asset Allocation Funds		-			91		-		91

Other:
Absolute Return		-			11		-		11
Private Equity		-			-		55		55
Insurance Contracts		-			340		-		340
Derivatives with unrealized gains		5			-		-		5
Derivatives with unrealized losses		(2	)		-		-		(2	)
	$	3		$	695	$	106	$	804

Major Non-U.S. Plans

December 31, 2013

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

Cash and cash equivalents	$	-		$	21	$	-	$	21

Equity Securities		-			137		15		152

Debt Securities:
Government Bonds		-			101		32		133
Inflation-Linked Bonds		-			10		-		10
Investment Grade Bonds		-			62		-		62
Global High Yield & Emerging Market Debt		-			24		-		24

Real Estate		-			4		5		9

Global Balanced Asset Allocation Funds		-			53		-		53

Other:
Absolute Return		-			36		-		36
Private Equity		-			2		54		56
Insurance Contracts		-			295		-		295
Derivatives with unrealized gains		1			-		-		1
Derivatives with unrealized losses		(4	)		-		-		(4	)
	$	(3	)	$	745	$	106	$	848

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

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

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

For all of Kodak’s major defined benefit pension plans, investment managers are selected that are expected to provide best-in-class asset management for their particular asset class, and expected returns greater than those expected from existing salable assets, especially if this would maintain the aggregate volatility desired for each plan’s portfolio. Investment managers are retained for the purpose of managing specific investment strategies within contractual investment guidelines. Certain investment managers are authorized to invest in derivatives such as futures, swaps, and currency forward contracts. Investments in futures and swaps are used to obtain targeted exposure to a particular asset, index or bond duration and only require a portion of the cash to gain exposure to the notional value of the underlying investment. The remaining cash is available to be deployed and in some cases is invested in a diversified portfolio of various uncorrelated hedge fund strategies that provide added returns at a lower level of risk. Of the investments shown in the major U.S. plans table above, 9% and 25% of the total pension assets as of December 31, 2014 reported in equity securities and government bonds, respectively, and 10%, 10%, and 3% of the total pension assets as of December 31, 2013 reported in equity securities, government bonds, and inflation-linked bonds, respectively, are reflective of the exposures gained from the use of derivatives, and are invested in a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies.

Of the investments shown in the major Non-U.S. plans table above, 1%, and 9% of the total pension assets as of December 31, 2014 reported in equity securities and government bonds, respectively, and 1%, and 10% of the total pension assets as of December 31, 2013 reported in equity securities and government bonds, respectively, are reflective of the exposures gained from the use of derivatives, and are invested in a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies.

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

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

(in millions)

	Successor
	U.S.
	Balance at January 1, 2014		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2014

Equity Securities	$	183	$	22		$	18		$	-	$	223
Government Bonds		205		26			164			-		395
Inflation-Linked Bonds		105		(1	)		(104	)		-		-
Global High Yield & Emerging Market Debt		178		25			(203	)		-		-
Absolute Return		-		(8	)		293			83		368
Real Estate		200		22			(83	)		-		139
Private Equity		951		93			(263	)		-		781
Total	$	1,822	$	179		$	(178	)	$	83	$	1,906

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

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

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

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

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

	Successor
	Non-U.S.
	Balance at January 1, 2014		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2014

Equity Securities	$	15	$	2	$	(4	)	$	-	$	13
Government Bonds		32		4		2			-		38
Real Estate		5		-		(5	)		-		-
Private Equity		54		9		(8	)		-		55
Total	$	106	$	15	$	(15	)	$	-	$	106

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

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

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

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

Kodak expects to contribute $15 million in 2015 for the major Non-U.S. defined benefit pension plans and does not expect to make a contribution to KRIP in 2015.

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

(in millions)	U.S.		Non-U.S.
2015	$	392	$	61
2016		354		57
2017		342		54
2018		331		53
2019		321		51
2020-2024		1,455		244

Note 17 - Other Postretirement Benefits

12 Months Ended

Dec. 31, 2014

Postemployment Benefits [Abstract]

Postemployment Benefits Disclosure [Text Block]

NOTE 17: OTHER POSTRETIREMENT BENEFITS

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

The Company's subsidiaries in Canada and the U.K. offer similar postretirement benefits.

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

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

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013

Net benefit obligation at beginning of period	$	95		$	98		$	152
Interest cost		4			1			3
Plan participants’ contributions		9			5			10
Actuarial (gain) loss		2			(2	)		(49	)
Benefit payments		(18	)		(7	)		(14	)
Currency adjustments		(6	)		-			(4	)
Net benefit obligation at end of period	$	86		$	95		$	98

Underfunded status at end of period	$	(86	)	$	(95	)	$	(98	)

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

	As of December 31,
(in millions)	2014			2013

Other current liabilities	$	(8	)	$	(10	)
Pension and other postretirement liabilities		(78	)		(85	)
	$	(86	)	$	(95	)

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

	As of December 31,
(in millions)	2014		2013

Net actuarial gain	$	-	$	2
Total recorded in Accumulated other comprehensive income	$	-	$	2

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

	Successor					Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013

Newly established (loss) gain	$	(2	)	$	2	$	49
Amortization of:
Prior service credit		-			-		(77	)
Net actuarial loss		-			-		4
Prior service credit recognized due to curtailment		-			-		(5	)
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$	(2	)	$	2	$	(29	)

Effect of application of fresh start accounting						$	(1,031	)

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

	Successor				Predecessor
(in millions)	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Components of net postretirement benefit cost:
Service cost	$	-	$	-	$	-		$	1
Interest cost		4		1		3			44
Amortization of:
Prior service credit		-		-		(75	)		(83	)
Actuarial loss		-		-		3			26
Other postretirement benefit cost (income) before curtailments and settlements	$	4	$	1	$	(69	)	$	(12	)
Curtailment gains		-		-		-			(9	)
Settlement gains		-		-		-			(228	)
Other postretirement benefit cost (income) from continuing operations	$	4	$	1	$	(69	)	$	(249	)

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

	Successor						Predecessor
	December 31,			December 31,			August 31,
	2014			2013			2013
Discount rate		3.49	%		4.28	%		4.09	%
Salary increase rate		2.60	%		2.50	%		2.50	%

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

	Successor						Predecessor
	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Discount rate		4.28	%		4.09	%		3.23	%		4.26	%
Salary increase rate		2.50	%		2.50	%		2.50	%		3.41	%

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

	2014			2013
Healthcare cost trend		6.47	%		6.51	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.65	%		5.00	%
Year that the rate reaches the ultimate trend rate		2021			2020

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

(in millions)	1% increase		1% decrease
Effect on total service and interest cost	$	-	$	-
Effect on postretirement benefit obligation		7		(5	)

Kodak expects to make $8 million of benefit payments for its U.S., Canada and U.K. unfunded other postretirement benefit plans in 2015.

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

(in millions)
2015	$	8
2016		7
2017		6
2018		6
2019		6
2020-2024		24

Note 18 - Earnings Per Share

12 Months Ended

Dec. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 18: EARNINGS PER SHARE

Basic earnings per share are calculated using the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share calculations include any dilutive effect of potential common shares. In periods with a net loss from continuing operations, diluted earnings per share are calculated using weighted-average basic shares for that period, as utilizing diluted shares would be anti-dilutive to loss per share.

Weighted-average basic and diluted shares outstanding were 41.7 million for both the year ended December 31, 2014 and the four months ended December 31, 2013 and 272.7 million and 271.8 million for the eight months ended August 31, 2013 and year ended December 31, 2012, respectively.

As a result of the net loss from continuing operations for the year ended December 31, 2014 and four months ended December 31, 2013, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for those periods. If Kodak had reported earnings from continuing operations for the year ended December 31, 2014 and four months ended December 31, 2013, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

(in millions of shares)	Year Ended		Four Months Ended
	December 31, 2014		December 31, 2013
Unvested share-based awards		0.1		0.2
Warrants to purchase common shares		1.5		1.7
Total		1.6		1.9

The computation of diluted earnings per share for the year ended December 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. There were no employee stock options outstanding for the four months ended December 31, 2013.

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

If Kodak had reported earnings from continuing operations for the year ended December 31, 2012, no shares of Kodak’s common stock would have been dilutive in the computation of diluted earnings per share.

The computation of diluted earnings per share for the eight months ended August 31, 2013 and the year ended December 31, 2012 also excluded the assumed conversion of outstanding employee stock options and detachable warrants to purchase common shares, and approximately $400 million of convertible senior notes due 2017 because the effects would have been anti-dilutive. The following table sets forth the total amount of outstanding employee stock options and detachable warrants to purchase common shares as of the end of each reporting period:

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

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

Note 19 - Stock-based Compensation

12 Months Ended

Dec. 31, 2014

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

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

NOTE 19: STOCK-BASED COMPENSATION

2013 Omnibus Incentive Plan

Kodak’s stock incentive plan consists of the 2013 Omnibus Incentive Plan (the “2013 Plan”) which replaces all prior stock-based employee benefit plans (including the 2005 Omnibus Long-Term Compensation Plan and the 2000 Omnibus Long-Term Compensation Plan). The 2013 Plan is administered by the Executive Compensation Committee of the Board of Directors, and the Board of Directors also has the authority and responsibility granted to the Executive Compensation Committee with respect to the 2013 Plan.

Awards under the 2013 Plan may be cash-based or stock-based. Officers, directors and employees of the Company and its consolidated subsidiaries are eligible to receive awards. Stock options are generally non-qualified, are at exercise prices not less than 100% of the per share fair market value on the date of grant and expire seven years after the grant date. Stock-based compensation awards granted under Kodak’s stock incentive plan are generally subject to a three-year vesting period from the date of grant. Unless sooner terminated by the Executive Compensation Committee, no awards may be granted under the 2013 Plan after the tenth anniversary of the Effective Date.

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

Compensation expense is recognized on a straight-line basis over the service or performance period for each separately vesting tranche of the award and is adjusted for actual forfeitures before vesting. Kodak assesses the likelihood that performance-based shares will be earned based on the probability of meeting the performance criteria. For those performance-based awards that are deemed probable of achievement, expense is recorded, and for those awards that are deemed not probable of achievement, no expense is recorded. Kodak assesses the probability of achievement each quarter.

For the year ended December 31, 2014, compensation expense related to unvested stock awards was $8 million, of which $7 million was associated with unvested restricted stock unit awards and $1 million was associated with unvested stock options. Compensation expense for the four months ended December 31, 2013 of $1 million was related to unvested restricted awards as Kodak did not issue any stock option awards during that period.

As of December 31, 2014 there was $9 million of total unrecognized compensation cost related to unvested restricted stock unit awards and $5 million of total unrecognized compensation cost related to unvested stock option awards. The unrecognized compensation cost related to unvested restricted stock unit awards is expected to be recognized over a weighted-average period of 1.7 years. The unrecognized compensation cost related to unvested stock option awards is expected to be recognized over a weighted-average period of 1.8 years.

Restricted Stock Units

Restricted stock units are payable in shares of the Company common stock upon vesting. The fair value is based on the closing market price of the Company’s stock on the grant date.

The following table summarizes information about restricted stock unit activity since emergence:

	Number of		Weighted-Average
	Restricted		Grant Date
	Stock Units		Fair Values
Outstanding on September 3, 2013		-		-
Granted		426,503	$	16.36
Vested		53,043	$	14.11
Outstanding on December 31, 2013		373,460	$	16.68
Granted		465,491	$	24.16
Vested		126,649	$	14.11
Forfeited		26,872	$	18.69
Outstanding on December 31, 2014		685,430	$	22.15

Predecessor

Prior to the Effective Date, Kodak had shares or share-based awards outstanding under two share-based employee compensation plans consisting of the 2005 Omnibus Long-Term Compensation Plan (the “2005 Plan”), and the 2000 Omnibus Long-Term Compensation Plan (the “2000 Plan”). In conjunction with the Plan (see Note 24, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings”), all shares, options, restricted shares and other share-based awards that were outstanding on the Effective Date were canceled.

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

Note 20 - Shareholders' Equity	12 Months Ended
Note 20 - Shareholders' Equity	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 20: SHAREHOLDERS’ EQUITY In connection with the Company’s reorganization and emergence from bankruptcy, all shares of the Predecessor Company’s common stock were canceled. The Successor Company has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of December 31, 2014 and December 31, 2013 there were 41.9 million and 41.6 million shares of common stock outstanding, respectively, and no shares of preferred stock issued and outstanding. On the Effective Date, the Company issued, to the holders of general unsecured claims and the retiree settlement unsecured claim, net-share settled warrants to purchase: (i) 2.1 million shares of common stock at an exercise price of $14.93 and (ii) 2.1 million shares of common stock at an exercise price of $16.12. The warrants are classified as equity instruments and reported within Additional paid in capital in the Consolidated Statement of Financial Position at their fair value as of the Effective Date ($24 million). As of December 31, 2014, there were warrants outstanding to purchase 3.6 million shares of common stock. During the year ended December 31, 2014, the Company repurchased shares of common stock for approximately $1 million to satisfy tax withholding obligations in connection with the issuance of stock to employees under the 2013 Plan. During the four months ended December 31, 2013, the Company repurchased shares of common stock for approximately $3 million to satisfy tax withholding obligations in connection with the issuance of stock to employees under the Plan. Treasury stock consisted of approximately 0.2 million shares at both December 31, 2014 and December 31, 2013.

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.

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
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-Article 4

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Note 21 - Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2014

Comprehensive Income (Loss) Note [Text Block]

NOTE 21: OTHER COMPREHENSIVE (LOSS) INCOME

The changes in Other comprehensive (loss) income, by component, were as follows:

(in millions)		Successor					Predecessor
		Year Ended December 31, 2014			Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Currency translation adjustments		$	(33	)	$	1	$	4		$	(14	)

Unrealized (losses) gains
Unrealized loss arising from hedging activity before tax			-			-		-			(2	)
Tax provision (benefit)			-			-		-			(1	)
Unrealized loss arising from hedging activity net of tax			-			-		-			(1	)

Reclassification adjustment for hedging related gains included in net earnings, before tax			-			-		-			5
Tax provision			-			-		-			-
Reclassification adjustment for hedging related gains included in net earnings, net of tax			-			-		-			5

Pension and other postretirement benefit plan changes
Newly established prior service credit			61			6		-			460
Newly established net actuarial (loss) gain			(278	)		95		393			(982	)
Tax provision (benefit)			7			3		14			(138	)
Newly established prior service credit and net actuarial (loss) gain, net of tax			(210	)		98		379			(384	)
Reclassification adjustments:
Amortization of prior service credit	(a)		(3	)		-		(75	)		(82	)
Amortization of actuarial losses	(a)		1			-		185			268
Recognition of prior service credit due to curtailments	(a)		-			-		-			(9	)
Recognition of losses due to settlements and curtailments	(a)		10			-		1,563			551
Total reclassification adjustments			8			-		1,673			728
Tax provision			-			-		448			284
Reclassification adjustments, net of tax			8			-		1,225			444
Pension and other postretirement benefit plan changes, net of tax			(202	)		98		1,604			60
Other comprehensive (loss) income		$	(235	)	$	99	$	1,608		$	50

(a) Reclassified to Pension (income) expense - refer to Note 16, "Retirement Plans" and Note 17, "Other Postretirement Benefits" for additional information.

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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Accumulated Other Comprehensive Income Loss [Abstract]

Note 22 - Accumulated Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2014

Accumulated Other Comprehensive Income Loss [Text Block]

NOTE 22: ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Accumulated other comprehensive (loss) income is composed of the following:

(in millions)	December 31, 2014			December 31, 2013
Currency translation adjustments	$	(32	)	$	1
Pension and other postretirement benefit plan changes		(104	)		98
Ending balance	$	(136	)	$	99

Note 23 - Segment Information

12 Months Ended

Dec. 31, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 23: 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 provides digital and traditional product and service offerings to a variety of commercial industries, including commercial print, direct mail, book publishing, newspapers and magazines, packaging, motion picture entertainment, printed electronics, and the aerial and industrial film markets. The Graphics, Entertainment and Commercial Films Segment encompass Graphics, Entertainment Imaging & Commercial Films and Kodak’s intellectual property and brand licensing activities. Products and services offerings include digital plates, CTP output devices, digital controllers, unified workflow solutions and entertainment imaging and commercial films.

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

All Other: All Other is composed of Kodak’s consumer film business in countries where that business has not yet transferred ownership to the KPP Purchasing Parties, and a utilities variable interest entity. Effective August 31, 2013 the Company sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity of which Kodak is the primary beneficiary.

Segment financial information is shown below:

	Successor				Predecessor
	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
(in millions)

Net sales from continuing operations:
Graphics, Entertainment & Commercial Films	$	1,434	$	521	$	987	$	1,680
Digital Printing and Enterprise		668		284		519		939
All Other		-		2		36		100
Consolidated total	$	2,102	$	807	$	1,542	$	2,719

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:
Graphics, Entertainment and Commercial Films	$	31		$	(35	)	$	5		$	(210	)
Digital Printing and Enterprise		(77	)		(59	)		(37	)		(280	)
Total segment (loss) earnings		(46	)		(94	)		(32	)		(490	)

All Other		(10	)		(3	)		-			(3	)
Restructuring costs and other		(61	)		(17	)		(49	)		(232	)
Corporate components of pension and OPEB income (expense) (1)		110			67			43			(2	)
Other operating (expense) income, net		(9	)		(2	)		495			86
Legal contingencies, settlements and other		(4	)		3			-			(1	)
Loss on early extinguishment of debt, net		-			-			(8	)		(7	)
Interest expense		(62	)		(22	)		(106	)		(139	)
Other (charges) income net		(17	)		10			(13	)		21
Reorganization items, net		(13	)		(16	)		2,026			(843	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(112	)	$	(74	)	$	2,356		$	(1,610	)

(1)

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

(in millions)	Successor				Predecessor
	December 31,		December 31,		December 31,
	2014		2013		2012

Segment total assets:
Graphics, Entertainment and Commercial Films	$	1,049	$	1,322	$	1,350
Digital Printing and Enterprise		591		681		524
Total of reportable segments		1,640		2,003		1,874
All Other		121		156		189
Cash and cash equivalents		712		844		1,135
Deferred income tax assets		69		102		545
Assets held for sale		14		95		578
Consolidated total assets	$	2,556	$	3,200	$	4,321

(in millions)	Successor				Predecessor
Intangible asset amortization expense from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	8	$	3	$	7	$	21
Digital Printing and Enterprise		17		5		3		5
Consolidated total	$	25	$	8	$	10	$	26

(in millions)	Successor				Predecessor
Depreciation expense from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	121	$	46	$	61	$	100
Digital Printing and Enterprise		36		13		20		41
Sub-total		157		59		81		141
Other		15		8		6		29
Restructuring-related depreciation		2		-		4		12
Consolidated total	$	174	$	67	$	91	$	182

(in millions)	Successor				Predecessor
Capital additions from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	22	$	13	$	10	$	14
Digital Printing and Enterprise		13		8		6		18
Sub-total		35		21		16		32
Other		8		-		2		1
Consolidated total	$	43	$	21	$	18	$	33

(in millions)	Successor				Predecessor
Net sales to external customers attributed to (1):	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
The United States	$	737	$	238	$	515	$	852
Europe, Middle East and Africa		727		287		548		966
Asia Pacific		451		207		330		660
Canada and Latin America		187		75		149		241
Non U.S. countries total		1,365		569		1,027		1,867
Consolidated total	$	2,102	$	807	$	1,542	$	2,719

(1)

Sales are reported in the geographic area in which they originate. The Company’s operations in Japan generated more than 10% of net sales in the year ended December 31, 2012, totaling $274 million. No other non-U.S. country generated more than 10% of net sales in the year ended December 31, 2014, four months ended December 31, 2013, eight months ended August 31, 2013 or year ended December 31, 2012.

(in millions)	Successor				Predecessor
Property, plant and equipment, net located in:	December 31, 2014		December 31, 2013		December 31, 2012
The United States	$	271	$	378	$	395
Europe, Middle East and Africa		68		91		85
Asia Pacific		75		83		96
Canada and Latin America		110		132		31
Non U.S. countries total (1)		253		306		212
Consolidated total	$	524	$	684	$	607

(1)

Of the total non U.S. property, plant and equipment in 2014, $95 million are located in Brazil and $59 million are located in China. Of the total non U.S. property, plant and equipment in 2013, $113 million are located in Brazil. No other non U.S. country had greater than 10% of property, plant and equipment in 2014, 2013 or 2012.

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

Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings

12 Months Ended

Dec. 31, 2014

Reorganizations [Abstract]

NOTE 24: EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11 PROCEEDINGS

PLAN OF REORGANIZATION

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

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

•

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

•

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

•

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

•

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

•

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

•

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

•

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

•

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

Backstop Commitment Agreement and Rights Offering

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

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

Registration Rights Agreement

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

Stockholders holding registrable securities representing 25% of the outstanding common stock as of the Effective Date may require the Company to facilitate a registered offering of registrable securities; provided that if such registration has not been consummated prior to the second anniversary of the Effective Date, stockholders holding registrable securities representing 10% of the outstanding common stock as of the Effective Date may require the Company to facilitate such an offering (such offering, the “Initial Registration”). The registrable securities requested to be sold in the Initial Registration must have an aggregate market value of at least $75 million.

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

KPP Global Settlement

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

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

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

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

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

•

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

•

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

•

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

•

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

SECTION 363 ASSET SALES

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

EASTMAN BUSINESS PARK SETTLEMENT AGREEMENT

On June 17, 2013, the Company, the New York State Department of Environmental Conservation and the New York State Urban Development Corporation, d/b/a Empire State Development entered into a settlement agreement, subsequently amended on August 6, 2013 (the “Amended EBP Settlement Agreement”). The Amended EBP Settlement Agreement was subject to the satisfaction or waiver of certain conditions including a covenant not to sue from the EPA. On May 13, 2014, the Bankruptcy Court approved the U.S. Environmental Settlement, which contained the EPA covenant not to sue, and on May 20, 2014 the Amended EBP Settlement Agreement was implemented and became effective. The Amended EBP Settlement Agreement included the settlement of certain of the Company’s historical environmental liabilities at EBP through the establishment of the EBP Trust as follows: (i) the EBP Trust is 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 Amended EBP Settlement Agreement, (ii) the Company funded the EBP Trust on the effective date with a $49 million cash payment and transferred 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. Prior to the implementation of the Amended EBP Settlement Agreement, $49 million was already held in a separate trust and escrow account.

OTHER POSTEMPLOYMENT BENEFITS

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

RETIREES’ SETTLEMENT

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

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

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

Note 25 - Fresh Start Accounting

12 Months Ended

Dec. 31, 2014

Fresh Start Accounting [Abstract]

Fresh Start Accounting [Text Block]

NOTE 25: FRESH START ACCOUNTING

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

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

Reorganization Value

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Consolidated Statement of Financial Position

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

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

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

(a)

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, “Discontinued Operations” for additional information.

Reorganization adjustments

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

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

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

(2)

Reflects the funding of $80 million to the professional fee escrow account for professional fees accrued at emergence and $18 million related to the EBP Settlement Agreement. Refer to Note 24, “Emergence from Voluntary Reorganization under Chapter 11 Proceedings” for additional information regarding the EBP Settlement Agreement.

(3)	Reflects the expiration of tax attributes, which was fully offset by a corresponding decrease in Kodak’s U.S. valuation allowance, as a result of the Debtors’ emergence from chapter 11 bankruptcy proceedings. Refer to Note 14, “Income Taxes” for additional information.

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

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

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

(7)

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

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

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

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

(11)

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

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

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

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

(15)

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

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

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

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

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

(18)

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

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

(20)	Reflects the cumulative impact of the reorganization adjustments discussed above:

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

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

Fresh Start adjustments

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

•

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

•

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

•

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

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

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

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

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

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

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

•

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

•

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

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

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

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

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

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

Refer to Note 5, “Goodwill and Other Intangible Assets” for Successor goodwill by reportable segment.

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

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

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

ii.

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

iii.

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

iv.

Kodak anticipates using its trade name for an indefinite period.

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

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

ii.

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

iii.

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

iv.

Economic lives ranging from 4 to 12 years.

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

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

ii.

Attrition rates ranging from 2.5% to 20%;

iii.

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

iv.

Economic lives ranging from 3 to 10 years.

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

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

ii.

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

iii.

Economic life of 6 years.

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

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

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

(29)	Represents the revaluation of pension and other postretirement obligations. Refer to Note 16, “Retirement plans “and Note 17, ”Other postretirement benefits” for additional information.

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

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

(32)

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

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

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

(in millions)

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

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

Note 26 - Reorganization Items, Net

12 Months Ended

Dec. 31, 2014

Reorganization Items Net [Abstract]

Reorganization Items Net [Text Block]

NOTE 26: REORGANIZATION ITEMS, NET

A summary of reorganization items, net is presented in the following table:

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Professional fees	$	10		$	19		$	114		$	178
DIP credit agreement financing costs		-			-			-			47
Provision for expected allowed claims		(1	)		-			133			856
Gain on settlement of other postemployment liabilities		-			-			-			(238	)
Net gain on reorganization adjustments		-			-			(1,957	)		-
Net gain on fresh start adjustments		-			-			(302	)		-
Other items, net		4			(3	)		(14	)		-
Reorganization items, net	$	13		$	16		$	(2,026	)	$	843
Cash payments for reorganization items	$	21		$	85		$	210		$	167

Subsequent to the Effective Date, costs directly attributable to the implementation of the Plan are reported as Reorganization items, net. The cash payments for reorganization items for the eight months ended August 31, 2013 includes $84 million of claims related to liabilities subject to compromise paid on the Effective Date. Refer to Note 25, “Fresh Start Accounting” for additional information on the net gain on reorganization and fresh start adjustments.

Note 27 - Discontinued Operations

12 Months Ended

Dec. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

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

NOTE 27: DISCONTINUED OPERATIONS

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

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

On March 17, 2014, the KPP Purchasing Parties agreed to pay Kodak $20 million of incremental consideration ($13 million was paid in March 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 reported as part of Current assets held for sale and Current liabilities held for sale in the Consolidated Statement of Financial Position:

(in millions)	As of December 31, 2014		As of December 31, 2013
Receivables, net	$	-	$	16
Inventories, net		2		62
Property, plant and equipment, net		4		10
Other assets		6		7
Current assets held for sale	$	12	$	95

Trade payables	$	1	$	24
Miscellaneous payables and accruals		-		14
Current liabilities held for sale	$	1	$	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), digital capture and devices business (exited in the third quarter of 2012), Kodak Gallery (exited in the third quarter of 2012), and other miscellaneous businesses.

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

	Successor						Predecessor
	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
(in millions)
Revenues from Personalized and Document Imaging	$	61		$	77		$	738		$	1,350
Revenues from Digital Capture and Devices operations		-			-			6			36
Revenues from Kodak Gallery operations		-			-			-			29
Revenues from other discontinued operations		-			1			17			50
Total revenues from discontinued operations	$	61		$	78		$	761		$	1,465

Pre-tax earnings (loss) from Personalized and Document Imaging	$	9		$	5		$	(217	)	$	51
Pre-tax earnings (loss) from Digital Capture and Devices operations		-			1			2			(78	)
Pre-tax earnings (loss) from Kodak Gallery operations		-			-			1			4
Pre-tax (loss) earnings from other discontinued operations		-			-			(17	)		(7	)
(Provision) benefit for income taxes related to discontinued operations		(5	)		(2	)		96			(12	)
Earnings (loss) from discontinued operations, net of income taxes	$	4		$	4		$	(135	)	$	(42	)

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

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

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

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

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Quarterly Financial Information Disclosure [Abstract]

Quarterly Sales and Earnings Data (Unaudited)

12 Months Ended

Dec. 31, 2014

Quarterly Financial Information [Text Block]

QUARTERLY SALES AND EARNINGS DATA (UNAUDITED)

	Successor
(in millions, except per share data)	4th Qtr.			3rd Qtr.				2nd Qtr.			1st Qtr.
2014
Net sales from continuing operations	$	529		$	564			$	525		$	484
Gross profit from continuing operations		109			156				102			89
(Loss) earnings from continuing operations		(40	)		31		(1)		(60	)		(53	)
(Loss) earnings from discontinued operations (4)		(1	)		(12	)			(2	)		19
Net (loss) earnings attributable to Eastman Kodak Company		(42	)		17				(62	)		(36	)
Basic net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations		(0.98	)		0.70				(1.44	)		(1.32	)
Discontinued operations		(0.02	)		(0.29	)			(0.05	)		0.46
Total	$	(1.00	)	$	0.41			$	(1.49	)	$	(0.86	)
Diluted net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations		(0.98	)		0.67				(1.44	)		(1.32	)
Discontinued operations		(0.02	)		(0.28	)			(0.05	)		0.46
Total	$	(1.00	)	$	0.39			$	(1.49	)	$	(0.86	)

	Successor						Predecessor
(in millions, except per share data)	4th Qtr.			September 1, 2013 through September 30, 2013			July 1, 2013 through August 31, 2013				2nd Qtr.			1st Qtr.
2013
Net sales from continuing operations	$	609		$	198		$	365			$	583		$	594
Gross profit from continuing operations		98			22			85				133			150
(Loss) earnings from continuing operations		(51	)		(31	)		2,085		(2)		(208	)		324	(3)
(Loss) earnings from discontinued operations (4)		(6	)		10			(78	)			(16	)		(41
Net (loss) earnings attributable to Eastman Kodak Company		(63	)		(18	)		2,007				(224	)		283
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations	$	(1.37	)	$	(0.67	)	$	7.65			$	(0.76	)	$	1.19
Discontinued operations		(0.14	)		0.24			(0.29	)			(0.06	)		(0.15
Total	$	(1.51	)	$	(0.43	)	$	7.36			$	(0.82	)	$	1.04

(1)	Includes pre-tax licensing revenue of $51 million which increased net earnings from continuing operations by $51 million.

(2)	Includes income of $2,217 million from Reorganization items, net

(3)

Includes proceeds of $535 million from the sale and licensing of certain intellectual property assets which increased net earnings from continuing operations by $530 million; a pre-tax impairment charge of $77 million included in Other operating expense (income), net, which decreased net earnings from continuing operations by $55 million and $119 million of Reorganization items, net

(4)	Refer to Note 27, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

	Balance at		Charges to		Amounts		Balance at
	Beginning		Earnings		Written		End of
(in millions)	Of Period		and Equity		Off		Period

Year ended December 31, 2014 (Successor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	6	$	5	$	-	$	11
Reserve for loss on returns and allowances		3		3		3		3
Total	$	9	$	8	$	3	$	14

From Deferred Tax Assets:
Valuation allowance	$	953	$	257	$	83	$	1,127

Four Months ended December 31, 2013 (Successor)
From Current Receivables:
Reserve for doubtful accounts	$	-	$	6	$	-	$	6
Reserve for loss on returns and allowances		3		2		2		3
Total	$	3	$	8	$	2	$	9

In connection with the application of fresh start accounting on September 1, 2013, the carrying value of trade receivables was adjusted to fair value, eliminating the reserve for doubtful accounts.

From Deferred Tax Assets:
Valuation allowance	$	1,273	$	157	$	477	$	953

Eight Months ended August 31, 2013 (Predecessor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	30	$	-	$	8	$	22
Reserve for loss on returns and allowances		5		3		5		3
Total	$	35	$	3	$	13	$	25

From Deferred Tax Assets:
Valuation allowance	$	2,838	$	180	$	1,745	$	1,273

Year ended December 31, 2012 (Predecessor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	27	$	12	$	9	$	30
Reserve for loss on returns and allowances		11		10		16		5
Total	$	38	$	22	$	25	$	35

From Deferred Tax Assets:
Valuation allowance	$	2,560	$	807	$	529	$	2,838

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Basis of Financial Statement Presentation in Chapter 11

BASIS OF PRESENTATIONOn January 19, 2012 (the “Petition Date”), Eastman Kodak Company (“EKC” or the “Company”) and its U.S. subsidiaries (collectively, the “Debtors”) filed voluntary petitions for relief (the “Bankruptcy Filing”) under chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). The cases (the “Chapter 11 Cases”) were jointly administered as Case No. 12-10202 (ALG) under the caption “In re Eastman Kodak Company.” The Debtors operated their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of chapter 11 of the Bankruptcy Code and the orders of the Bankruptcy Court until their emergence from bankruptcy. The Company’s foreign subsidiaries (collectively, the “Non-Filing Entities”) were not part of the Chapter 11 Cases, and continued to operate in the ordinary course of business.Upon emergence from bankruptcy on September 3, 2013, Kodak adopted fresh-start accounting which resulted in Kodak 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. Refer to Note 25, “Fresh Start Accounting” for additional information.Subsequent to the Petition Date, all expenses, gains and losses directly associated with the reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statement of Operations. In addition, Liabilities subject to compromise during the chapter 11 proceedings were distinguished from liabilities of the Company’s foreign subsidiaries that were not part of the Chapter 11 Cases, fully-secured liabilities that were not expected to be compromised and from post-petition liabilities in the accompanying Consolidated Statement of Financial Position.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.Certain amounts for prior periods have been reclassified to conform to the current period classification. 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. Refer to Note 5, “Goodwill and Other Intangibles.”

Basis of Accounting, Policy [Policy Text Block]

ACCOUNTING PRINCIPLES

Consolidation, Policy [Policy Text Block]

BASIS OF CONSOLIDATION

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY

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

Venezuela Currency

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

CONCENTRATION OF CREDIT RISK

Derivatives, Policy [Policy Text Block]

DERIVATIVE FINANCIAL INSTRUMENTS

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH EQUIVALENTS

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

Inventory, Policy [Policy Text Block]

INVENTORIES

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

PROPERTY, PLANT AND EQUIPMENT

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

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

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

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

GOODWILL

Workers Compensation, Policy [Policy Text Block]

WORKERS COMPENSATION

Revenue Recognition, Policy [Policy Text Block]

REVENUE

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Advertising Costs, Policy [Policy Text Block]

ADVERTISING

Shipping and Handling Cost, Policy [Policy Text Block]

SHIPPING AND HANDLING COSTS

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

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

IMPAIRMENT OF LONG-LIVED ASSETS

Income Tax, Policy [Policy Text Block]

INCOME TAXES

New Accounting Pronouncements, Policy [Policy Text Block]

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

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

12 Months Ended

Dec. 31, 2014

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

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

Note 2 - Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

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

(in millions)	As of December 31, 2014		As of December 31, 2013

Trade receivables	$	361	$	473
Miscellaneous receivables		53		98
Total (net of allowances of $11 and $6 as of December 31, 2014 and December 31, 2013, respectively)	$	414	$	571

Note 3 - Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2014

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

(in millions)	As of December 31, 2014		As of December 31, 2013

Finished goods	$	204	$	185
Work in process		73		94
Raw materials		72		79
Total	$	349	$	358

Note 4 - Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

(in millions)	As of December 31, 2014			As of December 31, 2013

Land	$	100		$	117
Buildings and building improvements		176			178
Machinery and equipment		432			414
Construction in progress		47			42
		755			751
Accumulated depreciation		(231	)		(67	)
Property, plant and equipment, net	$	524		$	684

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total

Balance as of December 31, 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88
Fresh start accounting adjustment		6			2		8
Balance as of December 31, 2014 (Successor):	$	67		$	29	$	96

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

	As of December 31, 2014
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period

Technology-based	$	131	$	27	$	104	7 years
Kodak trade name		46		-		46	Indefinite life
Customer-related		36		6		30	8 years
Other		2		-		2	21 years
Total	$	215	$	33	$	182

	As of December 31, 2013
(in millions)	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period

Technology-based	$	131	$	6	$	125	8 years
Kodak trade name		46		-		46	Indefinite life
Customer-related		39		2		37	9 years
In-process research and development		9		-		9	Indefinite life
Other		2		-		2	25 years
Total	$	227	$	8	$	219

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

(in millions)

2015	$	25
2016		25
2017		23
2018		18
2019		10
2020 and thereafter		35
Total	$	136

Note 6 - Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

Other Current Liabilities [Table Text Block]

(in millions)	As of December 31, 2014		As of December 31, 2013

Accrued employment-related liabilities	$	132	$	189
Accrued customer rebates		34		52
Deferred revenue		48		48
Accrued restructuring liabilities		27		34
Deferred consideration on disposed businesses		11		62
Other		120		177
Total	$	372	$	562

Note 7 - Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

Other Long Term Liabilities [Table Text Block]

(in millions)	As of December 31, 2014		As of December 31, 2013

Worker's compensation	$	123	$	125
Environmental liabilities		19		82
Asset retirement obligations		53		52
Other		129		162
Total	$	324	$	421

Note 8 - Short-term Borrowings and Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

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

(in million)							As of December 31, 2014		As of December 31, 2013
	Country	Type	Maturity	Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
	U.S.	Term note	2015		7.54	%	$	4	$	4
	U.S.	Credit line	2015		2.42	%		1		-
								5		4
Non-current portion:
	U.S.	Term note	2019		7.54	%		403		406
	U.S.	Term note	2020		11.01	%		269		268
								672		674
							$	677	$	678

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

(in millions)	Carrying Value		Maturity Value

2015	$	5	$	5
2016		4		4
2017		4		4
2018		4		4
2019		390		397
2020 and thereafter		270		275
Total	$	677	$	689

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

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 6
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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

Commitments and Contingencies Disclosure [Abstract]

Note 9 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2014

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

(in millions)	As of December 31, 2014		As of December 31, 2013

Eastman Business Park site, Rochester, NY	$	-	$	49
Other current operating sites		7		8
Sites associated with former operations		10		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	28	$	82

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

	Successor				Predecessor
(in millions)	For the Year Ended December 31, 2014		For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012

Recurring costs for pollution prevention and waste treatment	$	13	$	5	$	16	$	28
Capital expenditures for pollution prevention and waste treatment		2		2		-		1
Site remediation costs		-		-		-		1
Total	$	15	$	7	$	16	$	30

Schedule of Asset Retirement Obligations [Table Text Block]

	Successor					Predecessor
(in millions)	For the Year Ended December 31, 2014			For the Four Months Ended December 31, 2013		For the Eight Months Ended August 31, 2013

Asset Retirement Obligations at start of period	$	52		$	51	$	63
Liabilities incurred in the current period		3			-		1
Liabilities settled in the current period		(1	)		-		(5	)
Accretion expense		2			1		1
Revision in estimated cash flows		(2	)		-		(1	)
Foreign exchange impact		(1	)		-		(1	)
Impact of fresh start accounting		-			-		(7	)
Asset Retirement Obligations at end of period	$	53		$	52	$	51

Note 10 - Guarantees (Tables)

12 Months Ended

Dec. 31, 2014

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

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

Actual warranty experience	$	(10	)
Warranty provisions		5
Accrued warranty obligations as of December 31, 2013 (Successor)		13
Actual warranty experience		(16	)
Warranty provisions		8
Accrued warranty obligations as of December 31, 2014 (Successor)	$	5

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

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

Impact of fresh start accounting	$	(8	)
New extended warranty and maintenance arrangements		68
Recognition of extended warranty and maintenance arrangement revenue		(64	)
Deferred revenue on extended warranties as of December 31, 2013 (Successor)		30
New extended warranty and maintenance arrangements		194
Recognition of extended warranty and maintenance arrangement revenue		(197	)
Deferred revenue on extended warranties as of December 31, 2014 (Successor)	$	27

Note 11 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2014

Fair Value, Measurements, Recurring [Member]

Note 11 - Financial Instruments (Tables) [Line Items]

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

		Value Of Items Recorded At Fair Value
(in millions)		As of December 31, 2014
		Total		Level 1		Level 2		Level 3
ASSETS

Derivatives
Short-term foreign exchange contracts	Receivables, net	$	2	$	-	$	2	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets		3		3		-		-

LIABILITIES

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

		Value Of Items Recorded At Fair Value As of December 31, 2013
(in millions)
		Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net	$	1	$	-	$	1	$	-
									-
Marketable securities
Long-term available-for-sale	Other long-term assets		2		2		-		-

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

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

			Value Of Items Not Recorded At Fair Value
			As of December 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	$	5	$	-	$	5	$	-
		Fair value		5		-		5		-

Long-term debt	Long-term debt, net of current portion	Carrying value		672		-		672		-
		Fair value		681		-		681		-

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

(in millions)	Successor						Predecessor
	For the Year Ended December 31, 2014			For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013			For Year Ended December 31, 2012
Net loss	$	(22	)	$	(5	)	$	(7	)	$	(14	)

Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]

Derivatives Not Designated as Hedging Instruments, Foreign Exchange Contracts

Location of Gain or (Loss) Recognized in Income on Derivatives	Gain (Loss) Recognized in Income on Derivative
	Successor					Predecessor
(in millions)	For the Year Ended December 31, 2014		For the Four Months Ended December 31, 2013			For the Eight Months Ended August 31, 2013		For the Year Ended December 31, 2012

Other (charges) income, net	$	10	$	(14	)	$	2	$	-

Note 12 - Other Operating Expense (Income), Net (Tables)

12 Months Ended

Dec. 31, 2014

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Expense (income) :
Gain on sale of digital imaging patent portfolio (1)	$	-		$	-		$	(535	)	$	-
Goodwill and intangible impairments (2) (3) (4)		9			8			77			-
Supply arrangement termination payment (6)		-			-			-			(35	)
Gains related to the sales of assets and businesses (5) (7)		(3	)		(6	)		(34	)		(50	)
Other		3			-			(3	)		-
Total	$	9		$	2		$	(495	)	$	(85	)

Note 13 - Other (Charges) Income, Net (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Other Income And Charges [Abstract]

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Income (charges):
Interest income	$	6		$	3		$	3		$	10
Gain on sale of investment		-			-			-			23
Loss on foreign exchange transactions (1)		(22	)		(5	)		(7	)		(14	)
Other		(5	)		12			(9	)		2
Total	$	(21	)	$	10		$	(13	)	$	21

Note 14 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

(Loss) earnings from continuing operations before income taxes:
U.S.	$	(208	)	$	(119	)	$	2,243		$	(1,647	)
Outside the U.S.		96			45			113			37
Total	$	(112	)	$	(74	)	$	2,356		$	(1,610	)

U.S. income taxes:
Current (benefit) provision	$	(2	)	$	3		$	-		$	(409	)
Deferred provision (benefit)		4			3			(3	)		13
Income taxes outside the U.S.:
Current (benefit) provision		(1	)		8			52			58
Deferred provision (benefit)		7			(8	)		105			65
State and other income taxes:
Current provision		1			2			1			-
Deferred provision		1			-			-			-
Total provision (benefit)	$	10		$	8		$	155		$	(273	)

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Amount computed using the statutory rate	$	(39	)	$	(25	)	$	825		$	(564	)

Increase (reduction) in taxes
resulting from:
State and other income taxes, net of federal		1			2			-			1
Unremitted foreign earnings		4			36			32			35
Impact of goodwill and intangible impairments		-			(3	)		(22	)		-
Operations outside the U.S.		111			73			(18	)		(90	)
Legislative rate changes		-			-			1			23
Valuation allowance		(121	)		(100	)		39			312
Tax settlements and adjustments, including interest		(5	)		1			5			(11	)
Discharge of debt and other reorganization related items		57			24			(722	)		-
Other, net		2			-			15			21
Provision (benefit) for income taxes	$	10		$	8		$	155		$	(273	)

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

	As of December 31,
(in millions)	2014		2013

Deferred tax assets
Pension and postretirement obligations	$	221	$	219
Restructuring programs		5		6
Foreign tax credit		258		101
Inventories		20		18
Investment tax credit		100		125
Employee deferred compensation		43		60
Depreciation		45		-
Research and development costs		232		276
Tax loss carryforwards		355		372
Other deferred revenue		13		13
Other		111		168
Total deferred tax assets	$	1,403	$	1,358

Deferred tax liabilities
Depreciation	$	-	$	17
Leasing		7		23
Goodwill/Intangibles		51		49
Unremitted foreign earnings		176		236
Other		-		25
Total deferred tax liabilities		234		350
Net deferred tax assets before valuation allowance		1,169		1,008
Valuation allowance		1,127		953

Net deferred tax assets	$	42	$	55

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

	As of December 31,
(in millions)	2014			2013

Deferred income taxes (current)	$	31		$	48
Deferred income taxes (non-current)		38			54
Other current liabilities		(1	)		(3	)
Other long-term liabilities		(26	)		(44	)
Net deferred tax assets	$	42		$	55

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Balance as of January 1	$	106		$	107		$	57		$	76
Tax positions related to the current year:
Additions		2			-			68			4
Tax Positions related to prior years:
Additions		1			2			1			3
Reductions		(14	)		(3	)		(17	)		(17	)
Settlements with taxing jurisdictions		(1	)		-			(2	)		(3	)
Lapses in Statute of limitations		(2	)		-			-			(6	)
Balance as of December 31	$	92		$	106		$	107		$	57

Note 15 - Restructuring Costs and Other (Tables)

12 Months Ended

Dec. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

(in millions)	Severance Reserve (6)			Exit Costs Reserve (6)			Long-lived Asset Impairments and Inventory Write-downs (6)			Accelerated Depreciation (6)			Total

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

Four months charges - continuing operations	$	13		$	3		$	1		$	-		$	17
Four months charges - discontinued operations		-			-			-			-			-
Four months utilization/cash payments		(15	)		(3	)		(1	)		-			(19	)
Four months other adjustments & reclasses (4)		-			1			-			-			1
Balance as of December 31, 2013 (Successor):		26			8			-			-			34
2014 charges - continuing operations		54			2			3			2			61
2014 utilization/cash payments		(47	)		(5	)		(3	)		(2	)		(57	)
2014 other adjustments & reclasses (5)		(11	)		-			-			-			(11	)
Balance as of December 31, 2014 (Successor):	$	22		$	5		$	-		$	-		$	27

Note 16 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2014

Compensation and Retirement Disclosure [Abstract]

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

	Successor												Predecessor
(in millions)	Year Ended December 31, 2014						Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,361		$	1,010		$	4,969		$	1,008		$	5,415		$	4,192
Transfers		-			(31	)		-			-			(49	)		-
Service cost		18			4			7			2			19			6
Interest cost		176			30			67			11			120			95
Participant contributions		-			-			-			-			-			1
Plan amendments		(61	)		-			-			(6	)		-			-
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Actuarial (gain) loss		574			99			(27	)		4			(269	)		(104	)
Curtailments		-			1			-			(1	)		(20	)		(7	)
Settlements		(292	)		-			(532	)		-			-			(2,890	)
Special termination benefits		8			-			-			-			-			-
Currency adjustments		-			(105	)		-			21			-			(147	)
Projected benefit obligation at end of period	$	4,438		$	932		$	4,361		$	1,010		$	4,969		$	1,008

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,184		$	848		$	4,647		$	832		$	4,848		$	2,417
Transfers		-			(9	)		-			-			-			-
Gain on plan assets		614			116			192			26			46			77
Employer contributions		-			12			-			4			-			20
Participant contributions		-			-			-			-			-			1
Settlements		(292	)		-			(532	)		-			-			(1,463	)
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Currency adjustments		-			(87	)		-			15			-			(82	)
Fair value of plan assets at end of period	$	4,160		$	804		$	4,184		$	848		$	4,647		$	832

Under Funded Status at end of period	$	(278	)	$	(128	)	$	(177	)	$	(162	)	$	(322	)	$	(176	)

Accumulated benefit obligation at end of period	$	4,436		$	921		$	4,308		$	990

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

	As of December 31,
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.			Non-U.S.

Other long-term assets	$	-		$	29		$	-		$	-
Other current liabilities		-			-			-			(1	)
Pension and other postretirement liabilities		(278	)		(157	)		(177	)		(161	)
Net amount recognized	$	(278	)	$	(128	)	$	(177	)	$	(162	)

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

	As of December 31,
(in millions)	2014				2013
	U.S.		Non-U.S.		U.S.		Non-U.S.

Projected benefit obligation	$	4,438	$	637	$	4,361	$	1,010
Accumulated benefit obligation		4,436		626		4,308		990
Fair value of plan assets		4,160		480		4,184		848

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

	As of December 31,
(in millions)	2014						2013
	U.S.			Non-U.S.			U.S.		Non-U.S.

Prior service credit	$	58		$	4		$	-	$	6
Net actuarial (loss) gain		(159	)		(11	)		86		7
Total	$	(101	)	$	(7	)	$	86	$	13

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

	Successor											Predecessor
	Year Ended December 31, 2014						Four Months Ended December 31, 2013					Eight Months Ended August 31, 2013
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.		Non-U.S.

Newly established (loss) gain	$	(255	)	$	(21	)	$	97		$	7	$	80	$	75
Newly established prior service credit		61			-			-			6		-		-
Amortization of:
Prior service (credit) cost		(3	)		-			-			-		1		1
Net actuarial loss		-			-			-			-		120		55
Prior service cost recognized due to curtailment		-			-			-			-		1		13
Net curtailment (loss) gain not recognized in expense		-			(1	)		-			-		20		7
Net loss (gain) recognized in expense due to settlements		10			-			(11	)		-		-		1,542
Transfers		-			1			-			-		-		-
Total Income (loss) recognized in Other comprehensive income before fresh start accounting	$	(187	)	$	(21	)	$	86		$	13	$	222	$	1,693

Effect of application of fresh start accounting												$	1,955	$	436

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

	Successor												Predecessor
(in millions)	Year Ended						Four Months Ended						Eight Months Ended						Year Ended
	December 31, 2014						December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	18		$	4		$	7		$	2		$	19		$	6		$	46		$	10
Interest cost		176			30			67			11			120			95			206			154
Expected return on plan assets		(295	)		(38	)		(122	)		(15	)		(236	)		(106	)		(389	)		(161	)
Amortization of:
Prior service credit		(3	)		-			-			-			1			1			1			3
Actuarial loss		-			-			-			-			120			55			166			64
Pension (income) expense before special termination benefits, curtailments and settlements		(104	)		(4	)		(48	)		(2	)		24			51			30			70

Special termination benefits		8			-			-			-			-			-			97			-
Curtailment (gains) losses		-			-			-			(1	)		1			13			-			(1	)
Settlement (gains) losses		10			-			(11	)		-			-			114			-			-
Net pension (income) expense for major defined benefit plans		(86	)		(4	)		(59	)		(3	)		25			178			127			69
Other plans including unfunded plans		-			8			-			-			4			7			11			15
Net pension (income) expense	$	(86	)	$	4		$	(59	)	$	(3	)	$	29		$	185		$	138		$	84

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

	Successor												Predecessor
	December 31, 2014						December 31, 2013						August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		3.50	%		2.07	%		4.50	%		3.30	%		4.25	%		3.24	%
Salary increase rate		3.34	%		1.95	%		3.37	%		2.77	%		3.39	%		2.80	%

Schedule of Assumptions Used to Calculate Pension Plan Net Benefit Costs Table Text Block

	Successor												Predecessor
	Year Ended						Four Months Ended						Eight Months Ended						Year Ended
	December 31, 2014						December 31, 2013						August 31, 2013						December 31, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.

Discount rate		4.16	%		3.24	%		4.25	%		3.24	%		3.52	%		3.59	%		4.26	%		4.46	%
Salary increase rate		3.37	%		2.66	%		3.39	%		2.80	%		3.40	%		2.83	%		3.45	%		2.98	%
Expected long-term rate of return on plan assets		7.63	%		4.88	%		8.20	%		5.51	%		8.12	%		6.63	%		8.52	%		7.11	%

Schedule of Allocation of Plan Assets [Table Text Block]

	As of December 31,
	2014			2013			2014 Target
Asset Category
Equity securities		15	%		16	%		10-20	%
Debt securities		35	%		30	%		30-40	%
Real estate		3	%		5	%		2-8	%
Cash and cash equivalents		3	%		14	%		0-6	%
Global balanced asset allocation funds		14	%		13	%		10-20	%
Other		30	%		22	%		25-35	%
Total		100	%		100	%

	As of December 31,
	2014			2013			2014 Target
Asset Category
Equity securities		6	%		18	%		2-12	%
Debt securities		27	%		27	%		22-32	%
Real estate		1	%		1	%		0-3	%
Cash and cash equivalents		4	%		3	%		0-8	%
Global balanced asset allocation funds		11	%		6	%		5-15	%
Other		51	%		45	%		45-55	%
Total		100	%		100	%

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

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

Cash and cash equivalents	$	-	$	114	$	-	$	114

Equity Securities		-		408		223		631

Debt Securities:
Government Bonds		-		595		395		990
Investment Grade Bonds		-		442		-		442

Real Estate		-		-		139		139

Global Balanced Asset Allocation Funds		-		587		-		587

Other:
Absolute Return		-		58		368		426
Private Equity		-		-		781		781
Derivatives with unrealized gains		50		-		-		50
	$	50	$	2,204	$	1,906	$	4,160

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

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

Equity Securities		-			481		183		664

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

Real Estate		-			-		200		200

Global Balanced Asset Allocation Funds		-			540		-		540

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

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

Cash and cash equivalents	$	-		$	36	$	-	$	36

Equity Securities		-			33		13		46

Debt Securities:
Government Bonds		-			124		38		162
Inflation-Linked Bonds		-			9		-		9
Investment Grade Bonds		-			37		-		37
Global High Yield & Emerging Market Debt		-			11		-		11

Real Estate		-			3		-		3

Global Balanced Asset Allocation Funds		-			91		-		91

Other:
Absolute Return		-			11		-		11
Private Equity		-			-		55		55
Insurance Contracts		-			340		-		340
Derivatives with unrealized gains		5			-		-		5
Derivatives with unrealized losses		(2	)		-		-		(2	)
	$	3		$	695	$	106	$	804

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

Cash and cash equivalents	$	-		$	21	$	-	$	21

Equity Securities		-			137		15		152

Debt Securities:
Government Bonds		-			101		32		133
Inflation-Linked Bonds		-			10		-		10
Investment Grade Bonds		-			62		-		62
Global High Yield & Emerging Market Debt		-			24		-		24

Real Estate		-			4		5		9

Global Balanced Asset Allocation Funds		-			53		-		53

Other:
Absolute Return		-			36		-		36
Private Equity		-			2		54		56
Insurance Contracts		-			295		-		295
Derivatives with unrealized gains		1			-		-		1
Derivatives with unrealized losses		(4	)		-		-		(4	)
	$	(3	)	$	745	$	106	$	848

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

	Successor
	U.S.
	Balance at January 1, 2014		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2014

Equity Securities	$	183	$	22		$	18		$	-	$	223
Government Bonds		205		26			164			-		395
Inflation-Linked Bonds		105		(1	)		(104	)		-		-
Global High Yield & Emerging Market Debt		178		25			(203	)		-		-
Absolute Return		-		(8	)		293			83		368
Real Estate		200		22			(83	)		-		139
Private Equity		951		93			(263	)		-		781
Total	$	1,822	$	179		$	(178	)	$	83	$	1,906

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

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

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

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

	Successor
	Non-U.S.
	Balance at January 1, 2014		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2014

Equity Securities	$	15	$	2	$	(4	)	$	-	$	13
Government Bonds		32		4		2			-		38
Real Estate		5		-		(5	)		-		-
Private Equity		54		9		(8	)		-		55
Total	$	106	$	15	$	(15	)	$	-	$	106

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

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

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

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

Schedule Of Expected Pension Plan Payments [Table Text Block]

(in millions)	U.S.		Non-U.S.
2015	$	392	$	61
2016		354		57
2017		342		54
2018		331		53
2019		321		51
2020-2024		1,455		244

Note 17 - Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2014

Other Postretirement Benefit Plans [Member]

Note 17 - Other Postretirement Benefits (Tables) [Line Items]

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

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013

Net benefit obligation at beginning of period	$	95		$	98		$	152
Interest cost		4			1			3
Plan participants’ contributions		9			5			10
Actuarial (gain) loss		2			(2	)		(49	)
Benefit payments		(18	)		(7	)		(14	)
Currency adjustments		(6	)		-			(4	)
Net benefit obligation at end of period	$	86		$	95		$	98

Underfunded status at end of period	$	(86	)	$	(95	)	$	(98	)

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

	Successor												Predecessor
(in millions)	Year Ended December 31, 2014						Four Months Ended December 31, 2013						Eight Months Ended August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,361		$	1,010		$	4,969		$	1,008		$	5,415		$	4,192
Transfers		-			(31	)		-			-			(49	)		-
Service cost		18			4			7			2			19			6
Interest cost		176			30			67			11			120			95
Participant contributions		-			-			-			-			-			1
Plan amendments		(61	)		-			-			(6	)		-			-
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Actuarial (gain) loss		574			99			(27	)		4			(269	)		(104	)
Curtailments		-			1			-			(1	)		(20	)		(7	)
Settlements		(292	)		-			(532	)		-			-			(2,890	)
Special termination benefits		8			-			-			-			-			-
Currency adjustments		-			(105	)		-			21			-			(147	)
Projected benefit obligation at end of period	$	4,438		$	932		$	4,361		$	1,010		$	4,969		$	1,008

Change in Plan Assets
Fair value of plan assets at beginning of period	$	4,184		$	848		$	4,647		$	832		$	4,848		$	2,417
Transfers		-			(9	)		-			-			-			-
Gain on plan assets		614			116			192			26			46			77
Employer contributions		-			12			-			4			-			20
Participant contributions		-			-			-			-			-			1
Settlements		(292	)		-			(532	)		-			-			(1,463	)
Benefit payments		(346	)		(76	)		(123	)		(29	)		(247	)		(138	)
Currency adjustments		-			(87	)		-			15			-			(82	)
Fair value of plan assets at end of period	$	4,160		$	804		$	4,184		$	848		$	4,647		$	832

Under Funded Status at end of period	$	(278	)	$	(128	)	$	(177	)	$	(162	)	$	(322	)	$	(176	)

Accumulated benefit obligation at end of period	$	4,436		$	921		$	4,308		$	990

Schedule Of Amounts From Other Post Retirement Plan Recognized In Balance Sheet [Table Text Block]

	As of December 31,
(in millions)	2014			2013

Other current liabilities	$	(8	)	$	(10	)
Pension and other postretirement liabilities		(78	)		(85	)
	$	(86	)	$	(95	)

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

	As of December 31,
(in millions)	2014		2013

Net actuarial gain	$	-	$	2
Total recorded in Accumulated other comprehensive income	$	-	$	2

Schedule Of Other Post Retirement Plan Recognized In Other Comprehensive Income Loss [Table Text Block]

	Successor					Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013

Newly established (loss) gain	$	(2	)	$	2	$	49
Amortization of:
Prior service credit		-			-		(77	)
Net actuarial loss		-			-		4
Prior service credit recognized due to curtailment		-			-		(5	)
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$	(2	)	$	2	$	(29	)

Effect of application of fresh start accounting						$	(1,031	)

Schedule Of Other Post Retirement Plan Net Benefit Costs Table Text Block

	Successor				Predecessor
(in millions)	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Components of net postretirement benefit cost:
Service cost	$	-	$	-	$	-		$	1
Interest cost		4		1		3			44
Amortization of:
Prior service credit		-		-		(75	)		(83	)
Actuarial loss		-		-		3			26
Other postretirement benefit cost (income) before curtailments and settlements	$	4	$	1	$	(69	)	$	(12	)
Curtailment gains		-		-		-			(9	)
Settlement gains		-		-		-			(228	)
Other postretirement benefit cost (income) from continuing operations	$	4	$	1	$	(69	)	$	(249	)

Schedule Of Assumptions Used To Calculate Other Post Retirement Plan Net Benefit Obligation [Table Text Block]

	Successor						Predecessor
	December 31,			December 31,			August 31,
	2014			2013			2013
Discount rate		3.49	%		4.28	%		4.09	%
Salary increase rate		2.60	%		2.50	%		2.50	%

Schedule Of Assumptions Used To Calculate Other Post Retirement Plan Net Benefit Costs [Table Text Block]

	Successor						Predecessor
	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Discount rate		4.28	%		4.09	%		3.23	%		4.26	%
Salary increase rate		2.50	%		2.50	%		2.50	%		3.41	%

Other Post Retirement Benefits Schedule Of Health Care Cost Trend Rates [Table Text Block]

	2014			2013
Healthcare cost trend		6.47	%		6.51	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.65	%		5.00	%
Year that the rate reaches the ultimate trend rate		2021			2020

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]

(in millions)	1% increase		1% decrease
Effect on total service and interest cost	$	-	$	-
Effect on postretirement benefit obligation		7		(5	)

Schedule Of Expected Other Post Retirement Benefit Payments Table Text Block

(in millions)
2015	$	8
2016		7
2017		6
2018		6
2019		6
2020-2024		24

Note 18 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2014

Equity Option [Member]

Note 18 - Earnings Per Share (Tables) [Line Items]

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

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

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

Schedule of Weighted Average Number of Shares [Table Text Block]

(in millions of shares)	Year Ended		Four Months Ended
	December 31, 2014		December 31, 2013
Unvested share-based awards		0.1		0.2
Warrants to purchase common shares		1.5		1.7
Total		1.6		1.9

Note 19 - Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2014

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

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

	Number of		Weighted-Average
	Restricted		Grant Date
	Stock Units		Fair Values
Outstanding on September 3, 2013		-		-
Granted		426,503	$	16.36
Vested		53,043	$	14.11
Outstanding on December 31, 2013		373,460	$	16.68
Granted		465,491	$	24.16
Vested		126,649	$	14.11
Forfeited		26,872	$	18.69
Outstanding on December 31, 2014		685,430	$	22.15

Note 21 - Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2014

Comprehensive Income (Loss) [Table Text Block]

(in millions)		Successor					Predecessor
		Year Ended December 31, 2014			Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Currency translation adjustments		$	(33	)	$	1	$	4		$	(14	)

Unrealized (losses) gains
Unrealized loss arising from hedging activity before tax			-			-		-			(2	)
Tax provision (benefit)			-			-		-			(1	)
Unrealized loss arising from hedging activity net of tax			-			-		-			(1	)

Reclassification adjustment for hedging related gains included in net earnings, before tax			-			-		-			5
Tax provision			-			-		-			-
Reclassification adjustment for hedging related gains included in net earnings, net of tax			-			-		-			5

Pension and other postretirement benefit plan changes
Newly established prior service credit			61			6		-			460
Newly established net actuarial (loss) gain			(278	)		95		393			(982	)
Tax provision (benefit)			7			3		14			(138	)
Newly established prior service credit and net actuarial (loss) gain, net of tax			(210	)		98		379			(384	)
Reclassification adjustments:
Amortization of prior service credit	(a)		(3	)		-		(75	)		(82	)
Amortization of actuarial losses	(a)		1			-		185			268
Recognition of prior service credit due to curtailments	(a)		-			-		-			(9	)
Recognition of losses due to settlements and curtailments	(a)		10			-		1,563			551
Total reclassification adjustments			8			-		1,673			728
Tax provision			-			-		448			284
Reclassification adjustments, net of tax			8			-		1,225			444
Pension and other postretirement benefit plan changes, net of tax			(202	)		98		1,604			60
Other comprehensive (loss) income		$	(235	)	$	99	$	1,608		$	50

Note 22 - Accumulated Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2014

Accumulated Other Comprehensive Income Loss [Abstract]

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

(in millions)	December 31, 2014			December 31, 2013
Currency translation adjustments	$	(32	)	$	1
Pension and other postretirement benefit plan changes		(104	)		98
Ending balance	$	(136	)	$	99

Note 23 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2014

Total Assets [Member]

Note 23 - Segment Information (Tables) [Line Items]

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

(in millions)	Successor				Predecessor
	December 31,		December 31,		December 31,
	2014		2013		2012

Segment total assets:
Graphics, Entertainment and Commercial Films	$	1,049	$	1,322	$	1,350
Digital Printing and Enterprise		591		681		524
Total of reportable segments		1,640		2,003		1,874
All Other		121		156		189
Cash and cash equivalents		712		844		1,135
Deferred income tax assets		69		102		545
Assets held for sale		14		95		578
Consolidated total assets	$	2,556	$	3,200	$	4,321

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

	Successor				Predecessor
	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
(in millions)

Net sales from continuing operations:
Graphics, Entertainment & Commercial Films	$	1,434	$	521	$	987	$	1,680
Digital Printing and Enterprise		668		284		519		939
All Other		-		2		36		100
Consolidated total	$	2,102	$	807	$	1,542	$	2,719

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:
Graphics, Entertainment and Commercial Films	$	31		$	(35	)	$	5		$	(210	)
Digital Printing and Enterprise		(77	)		(59	)		(37	)		(280	)
Total segment (loss) earnings		(46	)		(94	)		(32	)		(490	)

All Other		(10	)		(3	)		-			(3	)
Restructuring costs and other		(61	)		(17	)		(49	)		(232	)
Corporate components of pension and OPEB income (expense) (1)		110			67			43			(2	)
Other operating (expense) income, net		(9	)		(2	)		495			86
Legal contingencies, settlements and other		(4	)		3			-			(1	)
Loss on early extinguishment of debt, net		-			-			(8	)		(7	)
Interest expense		(62	)		(22	)		(106	)		(139	)
Other (charges) income net		(17	)		10			(13	)		21
Reorganization items, net		(13	)		(16	)		2,026			(843	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(112	)	$	(74	)	$	2,356		$	(1,610	)

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

(in millions)	Successor				Predecessor
Intangible asset amortization expense from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	8	$	3	$	7	$	21
Digital Printing and Enterprise		17		5		3		5
Consolidated total	$	25	$	8	$	10	$	26

(in millions)	Successor				Predecessor
Depreciation expense from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	121	$	46	$	61	$	100
Digital Printing and Enterprise		36		13		20		41
Sub-total		157		59		81		141
Other		15		8		6		29
Restructuring-related depreciation		2		-		4		12
Consolidated total	$	174	$	67	$	91	$	182

(in millions)	Successor				Predecessor
Capital additions from continuing operations:	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
Graphics, Entertainment and Commercial Films	$	22	$	13	$	10	$	14
Digital Printing and Enterprise		13		8		6		18
Sub-total		35		21		16		32
Other		8		-		2		1
Consolidated total	$	43	$	21	$	18	$	33

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

(in millions)	Successor				Predecessor
Net sales to external customers attributed to (1):	Year Ended December 31, 2014		Four Months Ended December 31, 2013		Eight Months Ended August 31, 2013		Year Ended December 31, 2012
The United States	$	737	$	238	$	515	$	852
Europe, Middle East and Africa		727		287		548		966
Asia Pacific		451		207		330		660
Canada and Latin America		187		75		149		241
Non U.S. countries total		1,365		569		1,027		1,867
Consolidated total	$	2,102	$	807	$	1,542	$	2,719

(in millions)	Successor				Predecessor
Property, plant and equipment, net located in:	December 31, 2014		December 31, 2013		December 31, 2012
The United States	$	271	$	378	$	395
Europe, Middle East and Africa		68		91		85
Asia Pacific		75		83		96
Canada and Latin America		110		132		31
Non U.S. countries total (1)		253		306		212
Consolidated total	$	524	$	684	$	607

Note 25 - Fresh Start Accounting (Tables)

12 Months Ended

Dec. 31, 2014

Reorganization and Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Tables) [Line Items]

Condensed Balance Sheet [Table Text Block]

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

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

Schedule of Goodwill [Table Text Block]

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

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

Note 25 - Fresh Start Accounting (Tables) [Line Items]

Schedule of Inventory, Current [Table Text Block]

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

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

Property, Plant and Equipment [Table Text Block]

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

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

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

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

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

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

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

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

Reorganization Liabilities Subject to Compromise [Table Text Block]

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

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

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

Schedule of Inventory, Current [Table Text Block]

(in millions)	As of December 31, 2014		As of December 31, 2013

Finished goods	$	204	$	185
Work in process		73		94
Raw materials		72		79
Total	$	349	$	358

Property, Plant and Equipment [Table Text Block]

(in millions)	As of December 31, 2014			As of December 31, 2013

Land	$	100		$	117
Buildings and building improvements		176			178
Machinery and equipment		432			414
Construction in progress		47			42
		755			751
Accumulated depreciation		(231	)		(67	)
Property, plant and equipment, net	$	524		$	684

Schedule of Goodwill [Table Text Block]

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total

Balance as of December 31, 2012 (Predecessor):	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of August 31, 2013 (Predecessor):	$	39		$	17	$	56

Impact of fresh start accounting	$	22		$	10	$	32
Balance as of December 31, 2013 (Successor):	$	61		$	27	$	88
Fresh start accounting adjustment		6			2		8
Balance as of December 31, 2014 (Successor):	$	67		$	29	$	96

Cumulative Impact of Fresh Start Adjustments [Table Text Block]

(in millions)

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

Note 26 - Reorganization Items, Net (Tables)

12 Months Ended

Dec. 31, 2014

Reorganization Items Net [Abstract]

Reorganization Items, Net [Table Text Block]

	Successor						Predecessor
(in millions)	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012

Professional fees	$	10		$	19		$	114		$	178
DIP credit agreement financing costs		-			-			-			47
Provision for expected allowed claims		(1	)		-			133			856
Gain on settlement of other postemployment liabilities		-			-			-			(238	)
Net gain on reorganization adjustments		-			-			(1,957	)		-
Net gain on fresh start adjustments		-			-			(302	)		-
Other items, net		4			(3	)		(14	)		-
Reorganization items, net	$	13		$	16		$	(2,026	)	$	843
Cash payments for reorganization items	$	21		$	85		$	210		$	167

Note 27 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Disposal Groups Including Discontinued Operations Consolidated Statement of Financial Position [Table Text Block]

(in millions)	As of December 31, 2014		As of December 31, 2013
Receivables, net	$	-	$	16
Inventories, net		2		62
Property, plant and equipment, net		4		10
Other assets		6		7
Current assets held for sale	$	12	$	95

Trade payables	$	1	$	24
Miscellaneous payables and accruals		-		14
Current liabilities held for sale	$	1	$	38

Schedule of Disposal Groups Including Discontinued Operations Income Statement [Table Text Block]

	Successor						Predecessor
	Year Ended December 31, 2014			Four Months Ended December 31, 2013			Eight Months Ended August 31, 2013			Year Ended December 31, 2012
(in millions)
Revenues from Personalized and Document Imaging	$	61		$	77		$	738		$	1,350
Revenues from Digital Capture and Devices operations		-			-			6			36
Revenues from Kodak Gallery operations		-			-			-			29
Revenues from other discontinued operations		-			1			17			50
Total revenues from discontinued operations	$	61		$	78		$	761		$	1,465

Pre-tax earnings (loss) from Personalized and Document Imaging	$	9		$	5		$	(217	)	$	51
Pre-tax earnings (loss) from Digital Capture and Devices operations		-			1			2			(78	)
Pre-tax earnings (loss) from Kodak Gallery operations		-			-			1			4
Pre-tax (loss) earnings from other discontinued operations		-			-			(17	)		(7	)
(Provision) benefit for income taxes related to discontinued operations		(5	)		(2	)		96			(12	)
Earnings (loss) from discontinued operations, net of income taxes	$	4		$	4		$	(135	)	$	(42	)

Quarterly Sales and Earnings Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2014

Quarterly Sales and Earnings Data Ending 2014 [Member]

Quarterly Sales and Earnings Data (Unaudited) (Tables) [Line Items]

Schedule of Quarterly Financial Information [Table Text Block]

	Successor
(in millions, except per share data)	4th Qtr.			3rd Qtr.				2nd Qtr.			1st Qtr.
2014
Net sales from continuing operations	$	529		$	564			$	525		$	484
Gross profit from continuing operations		109			156				102			89
(Loss) earnings from continuing operations		(40	)		31		(1)		(60	)		(53	)
(Loss) earnings from discontinued operations (4)		(1	)		(12	)			(2	)		19
Net (loss) earnings attributable to Eastman Kodak Company		(42	)		17				(62	)		(36	)
Basic net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations		(0.98	)		0.70				(1.44	)		(1.32	)
Discontinued operations		(0.02	)		(0.29	)			(0.05	)		0.46
Total	$	(1.00	)	$	0.41			$	(1.49	)	$	(0.86	)
Diluted net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations		(0.98	)		0.67				(1.44	)		(1.32	)
Discontinued operations		(0.02	)		(0.28	)			(0.05	)		0.46
Total	$	(1.00	)	$	0.39			$	(1.49	)	$	(0.86	)

Quarterly Sales and Earnings Data Ending 2013 [Member]

Quarterly Sales and Earnings Data (Unaudited) (Tables) [Line Items]

Schedule of Quarterly Financial Information [Table Text Block]

	Successor						Predecessor
(in millions, except per share data)	4th Qtr.			September 1, 2013 through September 30, 2013			July 1, 2013 through August 31, 2013				2nd Qtr.			1st Qtr.
2013
Net sales from continuing operations	$	609		$	198		$	365			$	583		$	594
Gross profit from continuing operations		98			22			85				133			150
(Loss) earnings from continuing operations		(51	)		(31	)		2,085		(2)		(208	)		324	(3)
(Loss) earnings from discontinued operations (4)		(6	)		10			(78	)			(16	)		(41
Net (loss) earnings attributable to Eastman Kodak Company		(63	)		(18	)		2,007				(224	)		283
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company
Continuing operations	$	(1.37	)	$	(0.67	)	$	7.65			$	(0.76	)	$	1.19
Discontinued operations		(0.14	)		0.24			(0.29	)			(0.06	)		(0.15
Total	$	(1.51	)	$	(0.43	)	$	7.36			$	(0.82	)	$	1.04

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Summary of Valuation Allowance [Table Text Block]

	Balance at		Charges to		Amounts		Balance at
	Beginning		Earnings		Written		End of
(in millions)	Of Period		and Equity		Off		Period

Year ended December 31, 2014 (Successor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	6	$	5	$	-	$	11
Reserve for loss on returns and allowances		3		3		3		3
Total	$	9	$	8	$	3	$	14

From Deferred Tax Assets:
Valuation allowance	$	953	$	257	$	83	$	1,127

Four Months ended December 31, 2013 (Successor)
From Current Receivables:
Reserve for doubtful accounts	$	-	$	6	$	-	$	6
Reserve for loss on returns and allowances		3		2		2		3
Total	$	3	$	8	$	2	$	9

In connection with the application of fresh start accounting on September 1, 2013, the carrying value of trade receivables was adjusted to fair value, eliminating the reserve for doubtful accounts.

From Deferred Tax Assets:
Valuation allowance	$	1,273	$	157	$	477	$	953

Eight Months ended August 31, 2013 (Predecessor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	30	$	-	$	8	$	22
Reserve for loss on returns and allowances		5		3		5		3
Total	$	35	$	3	$	13	$	25

From Deferred Tax Assets:
Valuation allowance	$	2,838	$	180	$	1,745	$	1,273

Year ended December 31, 2012 (Predecessor)
Deducted in the Statement of Financial Position:
From Current Receivables:
Reserve for doubtful accounts	$	27	$	12	$	9	$	30
Reserve for loss on returns and allowances		11		10		16		5
Total	$	38	$	22	$	25	$	35

From Deferred Tax Assets:
Valuation allowance	$	2,560	$	807	$	529	$	2,838

Note 1 - Basis of Presentation and Significant Accounting Policies (Details) $ in Millions	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Aug. 31, 2013 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2012 USD ($)	Mar. 31, 2014 USD ($)
Variable Interest Entity, Primary Beneficiary [Member] \| RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	$ 77	$ 85		$ 77
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 11	7		$ 11
SICAD 1 [Member] \| Venezuelan bolívar fuerte
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Foreign Currency Exchange Rate, Remeasurement	12.0			12.0
SICAD 2 [Member] \| Venezuelan bolívar fuerte
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Foreign Currency Exchange Rate, Remeasurement	49.99			49.99
Venezuelan bolívar fuerte \| Kodak's Venezuelan Subsidiary [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Foreign Denominated Monetary Assets	$ 2			$ 2
Venezuelan bolívar fuerte
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Foreign Currency Exchange Rate, Remeasurement	6.3			6.3
RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Significant Accounting Policies (Details) [Line Items]
Noncontrolling Interest in Variable Interest Entity	$ 21	18		$ 21
Fresh-Start Adjustment, Increase (Decrease), Goodwill						$ 8
Foreign Currency Transaction Gain (Loss), before Tax	$ (16)			(16)
Advertising Expense		$ 6	$ 14	$ 13	$ 66

Note 2 - Receivables, Net (Details) - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 31	$ 39

Note 2 - Receivables, Net (Details) - Receivables, Net - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	$ 361	$ 473
Miscellaneous receivables	53	98
Total (net of allowances of $11 and $6 as of December 31, 2014 and December 31, 2013, respectively)	414	571	$ 492
Total (net of allowances of $11 and $6 as of December 31, 2014 and December 31, 2013, respectively)	$ 414	$ 571

Note 2 - Receivables, Net (Details) - Receivables, Net (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowances	$ 11	$ 6

Note 3 - Inventories, Net (Details) - Inventories - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013	Sep. 01, 2013
Successor [Member]
Inventory [Line Items]
Finished goods	$ 204	$ 185		$ 280
Work in process	73	94		120
Raw materials	72	79		102
Total	349	358	$ 502	$ 502
Total	$ 349	$ 358

Note 4 - Property, Plant and Equipment, Net (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 4 - Property, Plant and Equipment, Net (Details) [Line Items]
Depreciation	$ 67		$ 174
Restructuring and Related Cost, Accelerated Depreciation	$ 0		2
Predecessor [Member]
Note 4 - Property, Plant and Equipment, Net (Details) [Line Items]
Depreciation		$ 91		$ 182
Restructuring and Related Cost, Accelerated Depreciation		4		13
Restructuring and Related Cost, Accelerated Depreciation		$ 4	$ 2	$ 13

Note 4 - Property, Plant and Equipment, Net (Details) - Property, Plant and Equipment - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Land	$ 100	$ 117
Buildings and building improvements	176	178
Machinery and equipment	432	414
Construction in progress	47	42
	755	751
Accumulated depreciation	(231)	(67)
Property, plant and equipment, net	$ 524	$ 684

Note 5 - Goodwill and Other Intangible Assets (Details) - USD ($)
$ in Millions

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Sep. 03, 2013

Note 5 - Goodwill and Other Intangible Assets (Details) [Line Items]

Goodwill, Impairment Loss

$ 8

^[1],[2],[3]

$ 9

^[1],[2],[3]

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

$ 9

Amortization of Intangible Assets

Note 5 - Goodwill and Other Intangible Assets (Details) [Line Items]

Goodwill, Impairment Loss

^[1],[2],[3]

$ 77

Amortization of Intangible Assets

$ 25

Goodwill, Gross

1,544

1,543

Goodwill, Impaired, Accumulated Impairment Loss

$ 1,488

$ 1,411

Goodwill, Impairment Loss

$ 77

Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets

$ 235

Amortization

$ 8

[1]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 5, "Goodwill and Other Intangible Assets."
[2]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets."
[3]	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to in-process research and development. Refer to Note 5, "Goodwill and Other Intangible Assets."

Note 5 - Goodwill and Other Intangible Assets (Details) - Carrying Value of Goodwill by Reportable Segments - USD ($)
$ in Millions

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Mar. 31, 2014

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

$ 115

$ 39

$ 115

(77)

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

$ 115

132

^[1],[2],[3]

(77)

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

$ 56

$ 132

$ 61

$ 22

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

(8)

^[1],[2],[3]

(9)

^[1],[2],[3]

$ 8

$ (77)

$ 88

$ 96

[1]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 5, "Goodwill and Other Intangible Assets."
[2]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets."
[3]	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to in-process research and development. Refer to Note 5, "Goodwill and Other Intangible Assets."

Note 5 - Goodwill and Other Intangible Assets (Details) - Gross Carrying Amount and Accumulated Amortization by Major Intangible Asset Category - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 46	$ 46
Net	$ 46	$ 46
Weighted-Average Amortization Period
In-process Research and Development [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 9
Net		$ 9
Weighted-Average Amortization Period
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 131	$ 131
Accumulated Amortization	27	6
Net	$ 104	$ 125
Weighted-Average Amortization Period	7 years	8 years
Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 36	$ 39
Accumulated Amortization	6	2
Net	$ 30	$ 37
Weighted-Average Amortization Period	8 years	9 years
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2	$ 2
Net	$ 2	$ 2
Weighted-Average Amortization Period	21 years	25 years
Gross Carrying Amount	$ 215	$ 227
Accumulated Amortization	33	8
Net	$ 182	$ 219

Note 5 - Goodwill and Other Intangible Assets (Details) - Estimated Future Amortization Expense Related to Intangible Assets $ in Millions	Dec. 31, 2014 USD ($)
Estimated Future Amortization Expense Related to Intangible Assets [Abstract]
2015	$ 25
2016	25
2017	23
2018	18
2019	10
2020 and thereafter	35
Total	$ 136

Note 6 - Other Current Liabilities (Details)	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Other Miscellaneous Current Liabilities Individual Portion Total Current Liabilities Maximum	5.00%

Note 6 - Other Current Liabilities (Details) - Other Current Liabilities - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Successor [Member]
Note 6 - Other Current Liabilities (Details) - Other Current Liabilities [Line Items]
Accrued employment-related liabilities	$ 132	$ 189
Accrued customer rebates	34	52
Deferred revenue	48	48
Accrued restructuring liabilities	27	34
Deferred consideration on disposed businesses	11	62
Other	120	177
Total	372	562
Total	$ 372	$ 562

Note 7 - Other Long-term Liabilities (Details)	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Other Liabilities Noncurrent Maximum Percentage of Total Noncurrent Liabilities	5.00%

Note 7 - Other Long-term Liabilities (Details) - Summary of Other Long-term Liabilities - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013
Summary of Other Long-term Liabilities [Abstract]
Worker's compensation	$ 123	$ 125
Environmental liabilities	19	82
Asset retirement obligations	53	52
Other	129	162
Total	$ 324	$ 421	$ 18

Note 8 - Short-term Borrowings and Long-term Debt (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 03, 2013	Dec. 31, 2014	Dec. 31, 2013
Letter of Credit [Member] \| ABL Credit Facility [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	$ 150
Between First And Second Anniversary Of Closing Date [Member] \| First Lien Term Loan [Member] \| Term Credit Agreement [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Repayment Rate		1.00%
Between First And Second Anniversary Of Closing Date [Member] \| Second Lien Term Loan [Member] \| Term Credit Agreement [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Repayment Rate		3.00%
Between Second And Prior To Third Anniversary Of Closing Date [Member] \| Second Lien Term Loan [Member] \| Term Credit Agreement [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Repayment Rate		1.00%
First Lien Term Loan [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		6.25%
LIBOR Floor Percentage		1.00%
Alternate Base Rate		5.25%
Second Lien Note Holders [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		9.50%
LIBOR Floor Percentage		1.25%
Alternate Base Rate		8.50%
Term Credit Agreement [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)	695
Proceeds from Issuance of Other Long-term Debt (in Dollars)	664
Debt Instrument, Unamortized Discount (in Dollars)	15
Debt Issuance Cost (in Dollars)	16
First Lien Term Loan [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)	420
Second Lien Note Holders [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)	275
ABL Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Minimum [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.75%
ABL Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Maximum [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
ABL Credit Facility [Member] \| Base Rate [Member] \| Minimum [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.75%
ABL Credit Facility [Member] \| Base Rate [Member] \| Maximum [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.25%
ABL Credit Facility [Member]
Note 8 - Short-term Borrowings and Long-term Debt (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	200
Long-term Line of Credit (in Dollars)		$ 123
Line of Credit Facility, Current Borrowing Capacity (in Dollars)		29
Line of Credit Facility, Remaining Borrowing Capacity (in Dollars)		$ 44
Proceeds from Issuance of Other Long-term Debt (in Dollars)	669
Debt Issuance Cost (in Dollars)	$ 8
Percentage Of Stock Of Material Domestic Subsidiaries Securing Credit Agreement		100.00%
Percentage Of Stock Of Material First Tier Foreign Subsidiaries Securing Credit Agreement		65.00%
Excess Availability Maximum Percentage Of Commitments Available Requiring Fixed Charge Coverage Ratio			15.00%

Note 8 - Short-term Borrowings and Long-term Debt (Details) - Long-term Debt and Related Maturities and Interest Rates - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Term Note [Member] \| Current Portion Long Term Debt [Member] \| UNITED STATES
Current portion:
Weighted-Average Effective Interest Rate	7.54%
Carrying Value	$ 4	$ 4
Carrying Value	$ 4	4
Line of Credit [Member] \| Current Portion Long Term Debt [Member] \| UNITED STATES
Current portion:
Weighted-Average Effective Interest Rate	2.42%
Carrying Value	$ 1
Carrying Value	$ 1
Term Note 754 [Member] \| Long Term Debt [Member] \| UNITED STATES
Current portion:
Weighted-Average Effective Interest Rate	7.54%
Carrying Value	$ 403	406
Carrying Value	$ 403	406
Term Note 1101 [Member] \| Long Term Debt [Member] \| UNITED STATES
Current portion:
Weighted-Average Effective Interest Rate	11.01%
Carrying Value	$ 269	268
Carrying Value	269	268
Current Portion Long Term Debt [Member]
Current portion:
Carrying Value	5	4
Carrying Value	5	4
Long Term Debt [Member]
Current portion:
Carrying Value	672	674
Carrying Value	672	674
Carrying Value	677	678
Carrying Value	$ 677	$ 678

Note 8 - Short-term Borrowings and Long-term Debt (Details) - Annual Maturities of Long-term Debt $ in Millions	Dec. 31, 2014 USD ($)
Annual Maturities of Long-term Debt [Abstract]
2015	$ 5
2015	5
2016	4
2016	4
2017	4
2017	4
2018	4
2018	4
2019	390
2019	397
2020 and thereafter	270
2020 and thereafter	275
Total	677
Total	$ 689

Note 9 - Commitments and Contingencies (Details) $ in Millions				1 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Jan. 14, 2015	May 20, 2014 USD ($)	Sep. 03, 2013 USD ($)	May 20, 2014 USD ($)	Dec. 31, 2013 USD ($)	Aug. 31, 2013 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2015 USD ($)	May 13, 2014 USD ($)
Amended EBP Settlement Agreement [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount				$ 49
Environmental Settlement, Historical Liabilities Trigger Amount		$ 99		$ 99
Percentage of Liability Above $99 Million		50.00%		50.00%
Threat of Expropriation of Assets [Member] \| Cash [Member] \| BRAZIL
Note 9 - Commitments and Contingencies (Details) [Line Items]
Restricted Cash and Cash Equivalents, Noncurrent							$ 8
Threat of Expropriation of Assets [Member] \| Collateralized Debt Obligations [Member] \| BRAZIL
Note 9 - Commitments and Contingencies (Details) [Line Items]
Assets, Noncurrent							90
Bank Guarantees and Letters of Credit [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted							5
Surety Bond [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted							19
Restricted Cash Deposits [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted							50
Subsequent Event [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Environmental Insurance Policy Term	10 years
Scenario, Forecast [Member] \| Middleway, West Virginia [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Accrual for Environmental Loss Contingencies, Gross									$ 3
Middleway, West Virginia [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Disposal Group, Including Discontinued Operation, Assets, Current							2
Disposal Group, Including Discontinued Operation, Liabilities, Current							9
Asset Based Revolving Credit Facility [Member]
Note 9 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted							123
BRAZIL
Note 9 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Estimate of Possible Loss							50
Litigation Settlement, Amount		$ 49	$ 18
Environmental Settlement, Historical Liabilities Trigger Amount							$ 99
Percentage of Liability Above $99 Million		50.00%		50.00%			50.00%
Assets Held-in-trust										$ 49
Site Contingency Number Of Sites With Hazardous Substances							8
Disposal Group, Including Discontinued Operation, Assets, Current					$ 95		$ 14
Operating Leases, Rent Expense, Net					15	$ 36	38	$ 60
Restricted Cash and Cash Equivalents, Noncurrent					$ 79		$ 37

Note 9 - Commitments and Contingencies (Details) - Site Contingency - Successor [Member] - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency		$ 49
Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency	$ 7	8
Sites Associated with Former Operations [Member]
Site Contingency [Line Items]
Site Contingency	10	13
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency	11	12
Site Contingency	$ 28	$ 82

Note 9 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014
Successor [Member]
Note 9 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity [Line Items]
Asset Retirement Obligations at start of period	$ 51		$ 52
Liabilities incurred in the current period			3
Liabilities settled in the current period			(1)
Accretion expense	1		2
Revision in estimated cash flows			(2)
Foreign exchange impact			(1)
Asset Retirement Obligations at end of period	52	$ 51	$ 53
Predecessor [Member]
Note 9 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity [Line Items]
Asset Retirement Obligations at start of period	$ 51	63
Liabilities incurred in the current period		1
Liabilities settled in the current period		(5)
Accretion expense		1
Revision in estimated cash flows		(1)
Foreign exchange impact		(1)
Impact of fresh start accounting		(7)
Asset Retirement Obligations at end of period		$ 51

Note 10 - Guarantees (Details) - USD ($)	4 Months Ended	8 Months Ended	12 Months Ended
Note 10 - Guarantees (Details) - USD ($)	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	May 20, 2014
Amended EBP Settlement Agreement [Member]
Note 10 - Guarantees (Details) [Line Items]
Environmental Settlement, Historical Liabilities Trigger Amount				$ 99,000,000
Percentage of Liability Above $99 Million				50.00%
Accrual for Environmental Loss Contingencies			$ 0
Financial Guarantee [Member] \| Guarantor Subsidiaries [Member]
Note 10 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted			34,000,000
Guarantor Obligations, Current Carrying Value			$ 20,000,000
Maximum [Member]
Note 10 - Guarantees (Details) [Line Items]
Orginal Warranty Period			1 year
Extended Warranty Period			5 years
Minimum [Member]
Note 10 - Guarantees (Details) [Line Items]
Extended Warranty Period			3 months
Environmental Settlement, Historical Liabilities Trigger Amount			$ 99,000,000
Percentage of Liability Above $99 Million			50.00%	50.00%
Extended Warranty Period			1 year
Extended Product Warranty Accrual, Payments	$ 56,000,000	$ 110,000,000	$ 158,000,000

Note 10 - Guarantees (Details) - Change in Accrued Warranty Obligations - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014
Predecessor [Member]
Note 10 - Guarantees (Details) - Change in Accrued Warranty Obligations [Line Items]
Accrued warranty obligations	$ 18	$ 29
Actual warranty experience		(24)
Warranty provisions		13
Accrued warranty obligations		$ 18
Successor [Member]
Note 10 - Guarantees (Details) - Change in Accrued Warranty Obligations [Line Items]
Accrued warranty obligations			$ 13
Actual warranty experience	(10)		(16)
Warranty provisions	5		8
Accrued warranty obligations	$ 13		$ 5

Note 10 - Guarantees (Details) - Deferred Revenue - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014
Predecessor [Member]
Deferred Revenue Arrangement [Line Items]
Deferred revenue on extended warranties	$ 34	$ 43
Impact of fresh start accounting		(8)
New extended warranty and maintenance arrangements		139
Recognition of extended warranty and maintenance arrangement revenue		(148)
Deferred revenue on extended warranties		$ 34
Successor [Member]
Deferred Revenue Arrangement [Line Items]
Deferred revenue on extended warranties			$ 30
New extended warranty and maintenance arrangements	68		194
Recognition of extended warranty and maintenance arrangement revenue	(64)		(197)
Deferred revenue on extended warranties	$ 30		$ 27

Note 11 - Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Forward Contracts [Member]
Note 11 - Financial Instruments (Details) [Line Items]
Derivative Asset, Notional Amount	$ 334	$ 536
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 1

Note 11 - Financial Instruments (Details) - Financial Instruments Recorded at Fair Value - USD ($) $ in Millions	Dec. 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
Fair Value, Inputs, Level 1 [Member] \| Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale	3	2
Fair Value, Inputs, Level 2 [Member] \| Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	3
Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale	3	2
Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	$ 3
Short-term foreign exchange contracts	$ 1

Note 11 - Financial Instruments (Details) - Financial Instruments Not Recorded at Fair Value - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013
Fair Value, Inputs, Level 2 [Member]
Debt
Short-term debt, carrying value	$ 5	$ 4
Short-term debt, fair value	5	4
Long-term debt, carrying value	672	674
Long-term debt, fair value	681	687
Short-term debt, carrying value	5	4
Short-term debt, fair value	5	4
Long-term debt, carrying value	672	674	$ 375
Long-term debt, fair value	$ 681	$ 687	$ 676

Note 11 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 11 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss		$ (5)		$ (16)
Predecessor [Member]
Note 11 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss			$ (7)		$ (14)
Net loss	$ (16)			$ (16)

Note 11 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - Other Nonoperating Income (Expense) [Member] - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014
Successor [Member]
Note 11 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments [Line Items]
Other (charges) income, net	$ (14)		$ 10
Predecessor [Member]
Note 11 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments [Line Items]
Other (charges) income, net		$ 2

Note 12 - Other Operating Expense (Income), Net (Details) - USD ($) $ in Millions	1 Months Ended			3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2003	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Process Research and Development [Member]
Note 12 - Other Operating Expense (Income), Net (Details) [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)				$ 9
Trade Names [Member]
Note 12 - Other Operating Expense (Income), Net (Details) [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)					$ 8
Intellectual Property And Brand Licensing [Member]
Note 12 - Other Operating Expense (Income), Net (Details) [Line Items]
Goodwill, Impairment Loss						$ 77
MEXICO
Note 12 - Other Operating Expense (Income), Net (Details) [Line Items]
Sale Leaseback Term		1 year
Proceeds from Sales of Business, Affiliate and Productive Assets		$ 41
Deferred Gain on Sale of Property		$ 34
FRANCE
Note 12 - Other Operating Expense (Income), Net (Details) [Line Items]
Sale Leaseback Term			9 years
Gains (Losses) on Sales of Investment Real Estate			$ 50
Sales of Real Estate			$ 65
Goodwill, Impairment Loss						$ 77
Gains (Losses) on Sales of Investment Real Estate	$ 34
Proceeds From Termination Of A Supply							$ 35

Note 12 - Other Operating Expense (Income), Net (Details) - Other Operating Expenses (Income), Net - USD ($)
$ in Millions

1 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Gain on sale of digital imaging patent portfolio (1)

Expense (income) :

^[1]

Goodwill and intangible impairments (2) (3) (4)

$ 8

^[2],[3],[4]

Supply arrangement termination payment (6)

^[5]

^[6],[7]

(6)

(3)

$ 2

$ 9

Gain on sale of digital imaging patent portfolio (1)

Expense (income) :

^[1]

$ (535)

Goodwill and intangible impairments (2) (3) (4)

^[2],[3],[4]

Supply arrangement termination payment (6)

^[5]

(35)

^[6],[7]

(34)

(50)

(3)

Goodwill and intangible impairments (2) (3) (4)

$ (495)

$ (85)

$ 77

Supply arrangement termination payment (6)

$ 35

$ (34)

[1]	Refer to Note 24, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings.
[2]	In the first quarter of 2013, Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit. Refer to Note 5, "Goodwill and Other Intangible Assets."
[3]	In the fourth quarter of 2013, Kodak recorded an impairment charge of $8 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets."
[4]	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to in-process research and development. Refer to Note 5, "Goodwill and Other Intangible Assets."
[5]	In the fourth quarter of 2012, Kodak received cash proceeds of approximately $35 million associated with the termination of a supply arrangement.
[6]	In December 2003, Kodak sold a property in France for approximately $65 million, net of direct selling costs, and then leased back a portion of this property for a nine-year term. The entire gain on the property sale was deferred due to Kodak's significant continuing involvement in the property. In the fourth quarter of 2012, the lease term expired and Kodak's continuing involvement in the property ended. As a result, Kodak recognized a gain of approximately $50 million.
[7]	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 13 - Other (Charges) Income, Net (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
Schedule Of Other Income And Charges [Abstract]
Foreign Currency Transaction Gain (Loss), before Tax	$ (16)	$ (16)

Note 13 - Other (Charges) Income, Net (Details) - Other Income (Charges), Net - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Loss on foreign exchange transactions (1)

Income (charges):

Interest income

$ 3

$ 6

^[1]

(5)

(22)

(5)

(21)

Gain on sale of investment

Income (charges):

Interest income

$ 3

$ 10

Loss on foreign exchange transactions (1)

^[1]

(7)

(14)

(9)

Loss on foreign exchange transactions (1)

$ (13)

$ 21

$ 1

$ 3

[1]	In the fourth quarter of 2014, Kodak recorded a charge of $16 million from the remeasurement of its Venezuelan subsidiary's monetary assets. Refer to Note 1, "Basis of Presentation and Significant Accounting Policies", "Foreign Currency" section.

Note 14 - Income Taxes (Details) - USD ($)		1 Months Ended		4 Months Ended	8 Months Ended	12 Months Ended
Note 14 - Income Taxes (Details) - USD ($)	Sep. 03, 2013	Sep. 30, 2013	Mar. 31, 2011	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Loss Carryforwards Tax Credits And Pension Benefits [Member]
Note 14 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Net of Valuation Allowance				$ 55,000,000		$ 42,000,000	$ 55,000,000
Foreign Tax Authority [Member]
Note 14 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance						315,000,000		$ 373,000,000
Deferred Tax Assets, Net of Valuation Allowance						400,000,000		470,000,000
Liability for Uncertain Tax Positions, Current						8,000,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued						2,000,000		4,000,000
Other Tax Expense (Benefit)						(10,000,000)		16,000,000
Liability for Uncertain Tax Positions, Noncurrent								12,000,000
Domestic Tax Authority [Member]
Note 14 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance						812,000,000		580,000,000
Deferred Tax Assets, Net of Valuation Allowance						769,000,000		538,000,000
State and Local Jurisdiction [Member]
Note 14 - Income Taxes (Details) [Line Items]
Payments For Tax Claims							2,000,000
Tax Claims				17,000,000			17,000,000
Set to Expire [Member]
Note 14 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 711,000,000
Liabilities Held For Sale [Member]
Note 14 - Income Taxes (Details) [Line Items]
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent								1,500,000,000
Cancellation Of Indebtedness Income Amount	705,000,000
Operating Loss Carryforwards	2,495,000,000					1,352,000,000
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount	567,000,000
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	$ 21,000,000
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent				572,000,000		662,000,000	572,000,000
Increase (Decrease) in Deferred Income Taxes		$ 329,000,000
Deferred Income Tax Expense (Benefit)				46,000,000	$ 100,000,000			30,000,000
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority			$ (123,000,000)
Recognition Revenue Reductions			$ 61,000,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration						417,000,000
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration						935,000,000
Deferred Tax Assets, Tax Credit Carryforwards, Foreign				101,000,000		258,000,000	101,000,000
Accumulated Deferred Investment Tax Credit						100,000,000
Deferred Tax Liabilities, Undistributed Foreign Earnings, Net of Provision for Witholding Tax				213,000,000		159,000,000	213,000,000
Provision For Withholding Tax On Undistributed Foreign Earnings						17,000,000	(23,000,000)
Deferred Tax Assets, Valuation Allowance				953,000,000		1,127,000,000	953,000,000	$ 953,000,000
Deferred Tax Assets, Net of Valuation Allowance				55,000,000		42,000,000	55,000,000
Income Tax Examination, Penalties and Interest Accrued						18,000,000
Significant (Increase) Decrease in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Lower Bound						0
Significant (Increase) Decrease in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound						$ 10,000,000
Unrecognized Tax Benefits				$ 64,000,000			$ 64,000,000

Note 14 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 14 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions [Line Items]
U.S.	$ (119)		$ (208)
Outside the U.S.	45		96
Total	(74)		(112)
U.S. income taxes:
Current (benefit) provision	3		(2)
Deferred provision (benefit)	3		4
Income taxes outside the U.S.:
Current (benefit) provision	8		(1)
Deferred provision (benefit)	(8)		7
State and other income taxes:
Current provision	2		1
Deferred provision			1
Total provision (benefit)	$ 8		$ 10
Predecessor [Member]
Note 14 - Income Taxes (Details) - Components of Earnings (Losses) From Continuing Operations and Tax Provisions [Line Items]
U.S.		$ 2,243		$ (1,647)
Outside the U.S.		113		37
Total		2,356		(1,610)
U.S. income taxes:
Current (benefit) provision				(409)
Deferred provision (benefit)		(3)		13
Income taxes outside the U.S.:
Current (benefit) provision		52		58
Deferred provision (benefit)		105		65
State and other income taxes:
Current provision		1
Total provision (benefit)		$ 155		$ (273)

Note 14 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 14 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation [Line Items]
Amount computed using the statutory rate	$ (25)		$ (39)
resulting from:
State and other income taxes, net of federal	2		1
Unremitted foreign earnings	36		4
Impact of goodwill and intangible impairments	(3)
Operations outside the U.S.	73		111
Valuation allowance	(100)		(121)
Tax settlements and adjustments, including interest	1		(5)
Discharge of debt and other reorganization related items	24		57
Other, net			2
Provision (benefit) for income taxes	$ 8		$ 10
Predecessor [Member]
Note 14 - Income Taxes (Details) - Income Tax Provision (Benefit) Reconciliation [Line Items]
Amount computed using the statutory rate		$ 825		$ (564)
resulting from:
State and other income taxes, net of federal				1
Unremitted foreign earnings		32		35
Impact of goodwill and intangible impairments		(22)
Operations outside the U.S.		(18)		(90)
Legislative rate changes		1		23
Valuation allowance		39		312
Tax settlements and adjustments, including interest		5		(11)
Discharge of debt and other reorganization related items		(722)
Other, net		15		21
Provision (benefit) for income taxes		$ 155		$ (273)

Note 14 - Income Taxes (Details) - Deferred Tax Assets and Liabilities Significant Components - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets
Pension and postretirement obligations	$ 221	$ 219
Restructuring programs	5	6
Foreign tax credit	258	101
Inventories	20	18
Investment tax credit	100	125
Employee deferred compensation	43	60
Depreciation	45
Research and development costs	232	276
Tax loss carryforwards	355	372
Other deferred revenue	13	13
Other	111	168
Total deferred tax assets	1,403	1,358
Deferred tax liabilities
Depreciation		17
Leasing	7	23
Goodwill/Intangibles	51	49
Unremitted foreign earnings	176	236
Other		25
Total deferred tax liabilities	234	350
Net deferred tax assets before valuation allowance	1,169	1,008
Valuation allowance	1,127	953	$ 953
Net deferred tax assets	$ 42	$ 55

Note 14 - Income Taxes (Details) - Components of Deferred Tax Assets - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Components of Deferred Tax Assets [Abstract]
Deferred income taxes (current)	$ 31	$ 48
Deferred income taxes (non-current)	38	54
Other current liabilities	(1)	(3)
Other long-term liabilities	(26)	(44)
Net deferred tax assets	$ 42	$ 55

Note 14 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 14 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance	$ 107		$ 106
Tax positions related to the current year:
Additions			2
Tax Positions related to prior years:
Additions	2		1
Reductions	(3)		(14)
Settlements with taxing jurisdictions			(1)
Lapses in Statute of limitations			(2)
Balance	106	$ 107	92
Predecessor [Member]
Note 14 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance	107	57		$ 76
Tax positions related to the current year:
Additions		68		4
Tax Positions related to prior years:
Additions		1		3
Reductions		(17)		(17)
Settlements with taxing jurisdictions		(2)		(3)
Lapses in Statute of limitations				(6)
Balance		$ 107		$ 57
Balance			$ 64
Balance	$ 64

Note 15 - Restructuring Costs and Other (Details) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013 USD ($)	Aug. 31, 2013 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2012 USD ($)	Mar. 03, 2014 USD ($)
Leeds Plate Manufacturing Facility Exit [Member] \| Minimum [Member] \| Separation Benefits [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost					$ 8
Leeds Plate Manufacturing Facility Exit [Member] \| Minimum [Member] \| Non-cash Accelerated Depreciation and Assets Write-off [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost			$ 10		20
Leeds Plate Manufacturing Facility Exit [Member] \| Minimum [Member] \| Other Cash Charges [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost					2
Leeds Plate Manufacturing Facility Exit [Member] \| Minimum [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost			20		30
Leeds Plate Manufacturing Facility Exit [Member] \| Maximum [Member] \| Separation Benefits [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost					10
Leeds Plate Manufacturing Facility Exit [Member] \| Maximum [Member] \| Non-cash Accelerated Depreciation and Assets Write-off [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost			15		25
Leeds Plate Manufacturing Facility Exit [Member] \| Maximum [Member] \| Other Cash Charges [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost					5
Leeds Plate Manufacturing Facility Exit [Member] \| Maximum [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Expected Cost			30		$ 40
Leeds Plate Manufacturing Facility Exit [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Severance Costs			3
Restructuring and Related Cost, Accelerated Depreciation			2
Impairment of Long-Lived Assets Held-for-use			2
Pension Plan Curtailments Settlements And Special Termination Benefits [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Severance Costs		$ 4	$ 8	$ 100
Liabilities Subject To Compromise [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment		$ (5)
Inventory Write Downs [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring Charges				39
Severance Exit And Impairment Costs [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring Charges				$ 215
Manufacturing/Service Positions [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		500	325	1,775
Administrative Positions [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		300	350	1,050
Research and Development Positions [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		25	100	400
Other Restructuring [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring Charges		$ 43
Discontinued Operations [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring Charges		$ 3	$ 59
Liabilities Subject To Compromise [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Severance Costs				$ 2
North America [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		375	425	1,925
World, Excluding North America [Member]
Note 15 - Restructuring Costs and Other (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated		450	350	1,300
Charges Included In Severance Reserve Activity				$ (186)
Net Curtailment Gains Losses Included In Severance Reserve Activity				(1)
Severance Costs			$ 11	158
Restructuring Reserve, Accrual Adjustment		$ (12)
Restructuring Charges	$ 17	52	61	271
Foreign Currency Transaction Gain (Loss), Realized	$ 1		3
Restructuring and Related Cost, Accelerated Depreciation		4	$ 2	13
Inventory Write-down		$ 2		4
Business Exit Costs				35
Restructuring Costs and Asset Impairment Charges				$ 22
Restructuring and Related Cost, Number of Positions Eliminated		825	775	3,225

Note 15 - Restructuring Costs and Other (Details) - Restructuring Liabilities - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Predecessor [Member] | Employee Severance [Member] | Continuing Operations [Member]

Predecessor [Member] | Employee Severance [Member] | Discontinued Operations [Member]

^[1]

$ 38

$ 158

^[2]

Predecessor [Member] | Employee Severance [Member]

^[1]

^[2]

^[1]

^[1]

(48)

(86)

Predecessor [Member] | Facility Closing [Member] | Continuing Operations [Member]

^[1]

(3)

^[3]

(101)

^[4]

Predecessor [Member] | Facility Closing [Member] | Discontinued Operations [Member]

^[1]

^[2]

Predecessor [Member] | Facility Closing [Member]

^[1]

^[2]

^[1]

^[1]

(32)

(13)

Predecessor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member] | Continuing Operations [Member]

^[1]

(9)

^[3]

(1)

^[4]

Predecessor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member] | Discontinued Operations [Member]

^[1]

^[2]

Predecessor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member]

^[1]

^[2]

^[1]

^[1]

(4)

(34)

Predecessor [Member] | Accelerated Depreciation [Member] | Continuing Operations [Member]

^[1]

^[3]

^[4]

Predecessor [Member] | Accelerated Depreciation [Member] | Discontinued Operations [Member]

^[1]

^[2]

Predecessor [Member] | Accelerated Depreciation [Member]

^[1]

^[2]

^[1]

^[1]

(4)

(13)

Predecessor [Member] | Utilization Cash Payments [Member]

^[1]

^[3]

^[4]

Predecessor [Member] | Other Adjustments Reclasses [Member]

(88)

(146)

Predecessor [Member] | Continuing Operations [Member]

(12)

^[3]

(102)

^[4]

Predecessor [Member] | Discontinued Operations [Member]

232

^[2]

^[2]

215

Successor [Member] | Employee Severance [Member] | Continuing Operations [Member]

(210)

(167)

Successor [Member] | Employee Severance [Member] | Discontinued Operations [Member]

^[1]

$ 13

$ 54

Successor [Member] | Employee Severance [Member]

^[1]

^[1]

^[1]

(15)

(47)

Successor [Member] | Facility Closing [Member] | Continuing Operations [Member]

^[1]

^[5]

(11)

^[6]

Successor [Member] | Facility Closing [Member] | Discontinued Operations [Member]

^[1]

Successor [Member] | Facility Closing [Member]

^[1]

^[1]

^[1]

(3)

(5)

Successor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member] | Continuing Operations [Member]

^[1]

^[5]

^[6]

Successor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member] | Discontinued Operations [Member]

^[1]

Successor [Member] | Long-lived Asset Impairments and Inventory Write-downs [Member]

^[1]

^[1]

^[1]

(1)

(3)

Successor [Member] | Accelerated Depreciation [Member] | Continuing Operations [Member]

^[1]

^[5]

^[6]

Successor [Member] | Accelerated Depreciation [Member] | Discontinued Operations [Member]

^[1]

Successor [Member] | Accelerated Depreciation [Member]

^[1]

^[1]

^[1]

(2)

Successor [Member] | Utilization Cash Payments [Member]

^[1]

^[5]

^[6]

Successor [Member] | Other Adjustments Reclasses [Member]

(19)

(57)

Successor [Member] | Continuing Operations [Member]

^[5]

(11)

^[6]

Discontinued Operations [Member]

(85)

(21)

Successor [Member] | UNITED STATES

$ 17

$ 52

$ 61

$ 271

[1]	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.
[2]	Severance reserve activity includes termination benefit charges of $186 million, and net curtailment and settlement losses related to these actions of $1 million.
[3]	The $(12) million includes $(5) million for amounts reclassified as Liabilities subject to compromise, $(4) million of severance-related charges for pension plan curtailments, which were reclassified to Pension and other postretirement liabilities and $(3) million of reserve adjustments due to the application of fresh start accounting, which were recorded in Reorganization items.
[4]	Includes $(100) million of severance related charges for pension plan curtailments, settlements, and special termination benefits, which were reclassified to Pension and other postretirement liabilities and Other long-term assets and $(2) million for amounts reclassified as Liabilities subject to compromise.
[5]	The $1 million represents foreign currency translation adjustments.
[6]	The $(11) million includes $(8) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

Note 16 - Retirement Plans (Details) - USD ($) $ in Millions	1 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Jul. 30, 2014	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Equity Securities [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		1.00%			1.00%	1.00%
Equity Securities [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		10.00%			9.00%	10.00%
Government Bonds [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		10.00%			9.00%	10.00%
Government Bonds [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		10.00%			25.00%	10.00%
Inflation Linked Bonds [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		3.00%				3.00%
Successor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Contributions by Employer		$ 4			$ 12
Defined Benefit Plan Transfers					31
Defined Benefit Plan, Assets Transferred to (from) Plan					$ (9)
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		$ 1
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		5.51%			4.88%
Successor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation		$ 532			$ 292
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)					(3)
Defined Benefit Plan, Special Termination Benefits					(8)
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements		$ 11			$ (10)
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		8.20%			7.63%
Scenario, Forecast [Member] \| United States Pension Plan of US Entity [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year				$ 15
Scenario, Forecast [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)				7
Defined Benefit Plan, Amortization of Gains (Losses)				$ 3
Discontinued Operations [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Pension Expense			$ 38				$ 53
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments			8
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements			(114)
Minimum [Member] \| Foreign Pension Plan [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets					2.70%
Maximum [Member] \| Foreign Pension Plan [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets					6.70%
Cash Balance Plan [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan Contributions By Employer Maximum Percentage Of Employee Salary	7.00%
Savings and Investment Plan [Member]
Note 16 - Retirement Plans (Details) [Line Items]
DefinedBenefitPlanMaximumAdditionalContributionsByEmployeePartiallyMatchedByEmployerOnContributionsToPlan					3.00%
Defined Benefit Plan, Contributions by Employer					$ 5	$ 6
United States Pension Plan of US Entity [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets					7.40%
Non-U.S. [Member]
Note 16 - Retirement Plans (Details) [Line Items]
Defined Benefit Plan Transfers					$ 31
Defined Benefit Plan, Assets Transferred to (from) Plan					$ 9
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments			(5)
DefinedBenefitPlanMaximumAdditionalContributionsByEmployeePartiallyMatchedByEmployerOnContributionsToPlan					4.00%
Defined Benefit Plan Transfers			$ 49
Defined Benefit Plan, Special Termination Benefits					$ 8		$ 97

Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Change in Benefit Obligation
Benefit obligation	$ 4,969		$ 4,361
Change in Plan Assets
Fair value of plan assets at beginning of period	4,647		4,184
Fair value of plan assets at end of period	4,184	$ 4,647	4,160	$ 4,184
Under Funded Status at end of period	(177)		(278)	(177)
Accumulated benefit obligation at end of period	4,308		4,436	4,308
Service cost	7		18
Interest cost	67		176
Plan amendments			(61)
Benefit payments	(123)		(346)
Actuarial (gain) loss	(27)		574
Settlements	(532)		(292)
Special termination benefits			8
Gain on plan assets	192		614
Settlements	(532)		(292)
Benefit payments	(123)		(346)
Benefit obligation	4,361	4,969	4,438	4,361
Successor [Member] \| Non-U.S. [Member]
Change in Benefit Obligation
Benefit obligation	1,008		1,010
Change in Plan Assets
Fair value of plan assets at beginning of period	832		848
Fair value of plan assets at end of period	848	832	804	848
Under Funded Status at end of period	(162)		(128)	(162)
Accumulated benefit obligation at end of period	990		921	990
Transfers			(31)
Service cost	2		4
Interest cost	11		30
Plan amendments	(6)
Benefit payments	(29)		(76)
Actuarial (gain) loss	4		99
Curtailments	(1)		1
Currency adjustments	21		(105)
Transfers			(9)
Gain on plan assets	26		116
Employer contributions	4		12
Benefit payments	(29)		(76)
Currency adjustments	15		(87)
Benefit obligation	1,010	1,008	932	1,010
Successor [Member]
Change in Plan Assets
Interest cost	1		4
Predecessor [Member] \| UNITED STATES
Change in Benefit Obligation
Benefit obligation	4,969	5,415		5,415
Change in Plan Assets
Fair value of plan assets at beginning of period	4,647	4,848		4,848
Fair value of plan assets at end of period		4,647			$ 4,848
Under Funded Status at end of period		(322)
Transfers		(49)
Service cost		19			46
Interest cost		120			206
Benefit payments		(247)
Actuarial (gain) loss		(269)
Curtailments		(20)
Special termination benefits					97
Gain on plan assets		46
Benefit payments		(247)
Benefit obligation		4,969			5,415
Predecessor [Member] \| Non-U.S. [Member]
Change in Benefit Obligation
Benefit obligation	1,008	4,192		4,192
Change in Plan Assets
Fair value of plan assets at beginning of period	$ 832	2,417		$ 2,417
Fair value of plan assets at end of period		832			2,417
Under Funded Status at end of period		(176)
Service cost		6			10
Interest cost		95			154
Participant contributions		1
Benefit payments		(138)
Actuarial (gain) loss		(104)
Curtailments		(7)
Settlements		(2,890)
Currency adjustments		(147)
Gain on plan assets		77
Employer contributions		20
Settlements		(1,463)
Benefit payments		(138)
Currency adjustments		(82)
Benefit obligation		1,008			4,192
Predecessor [Member]
Change in Plan Assets
Service cost					1
Interest cost		3			44
Non-U.S. [Member]
Change in Plan Assets
Transfers			(31)
Transfers			9
Transfers		$ (49)
Special termination benefits			$ (8)		$ (97)

Note 16 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013
Successor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]
Pension and other postretirement liabilities	$ (278)	$ (177)
Net amount recognized	(278)	(177)
Successor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]
Other long-term assets	29
Other current liabilities		(1)
Pension and other postretirement liabilities	(157)	(161)
Net amount recognized	(128)	(162)
Successor [Member]
Note 16 - Retirement Plans (Details) - Amounts Recognized in Consolidated Statement of Financial Position [Line Items]
Pension and other postretirement liabilities			$ (745)
Pension and other postretirement liabilities	$ (662)	$ (572)

Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets - Successor [Member] - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
UNITED STATES
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation	$ 4,438	$ 4,361
Accumulated benefit obligation	4,436	4,308
Fair value of plan assets	4,160	4,184
Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets [Line Items]
Projected benefit obligation	637	1,010
Accumulated benefit obligation	626	990
Fair value of plan assets	$ 480	$ 848

Note 16 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans - Successor [Member] - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
UNITED STATES
Note 16 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit	$ 58
Net actuarial (loss) gain	(159)	$ 86
Total	(101)	86
Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans [Line Items]
Prior service credit	4	6
Net actuarial (loss) gain	(11)	7
Total	$ (7)	$ 13

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

$ 97

$ (255)

Net loss (gain) recognized in expense due to settlements

(3)

(11)

Total Income (loss) recognized in Other comprehensive income before fresh start accounting

(187)

Successor [Member] | Non-U.S. [Member]

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

(21)

Net curtailment (loss) gain not recognized in expense

(1)

Transfers

Total Income (loss) recognized in Other comprehensive income before fresh start accounting

(21)

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

(95)

278

(6)

(61)

Predecessor [Member] | UNITED STATES

^[1]

$ 3

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

$ 80

Prior service cost recognized due to curtailment

Net actuarial loss

120

$ 166

Net curtailment (loss) gain not recognized in expense

Total Income (loss) recognized in Other comprehensive income before fresh start accounting

222

Effect of application of fresh start accounting

1,955

Predecessor [Member] | Non-U.S. [Member]

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

Prior service cost recognized due to curtailment

Net actuarial loss

Net curtailment (loss) gain not recognized in expense

Net loss (gain) recognized in expense due to settlements

1,542

Total Income (loss) recognized in Other comprehensive income before fresh start accounting

1,693

Effect of application of fresh start accounting

436

Note 16 - Retirement Plans (Details) - Changes in Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) [Line Items]

(393)

982

(460)

Net loss (gain) recognized in expense due to settlements

^[1]

Net actuarial loss

$ 3

$ (228)

[1]	Reclassified to Pension (income) expense - refer to Note 16, "Retirement Plans" and Note 17, "Other Postretirement Benefits" for additional information.

Note 16 - Retirement Plans (Details) - Pension (Income) Expense From Continuing Operations For All Defined Benefit Plans - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost	$ 7		$ 18
Interest cost	67		176
Expected return on plan assets	(122)		(295)
Amortization of:
Prior service credit			(3)
Pension (income) expense before special termination benefits, curtailments and settlements	(48)		(104)
Special termination benefits			8
Settlement (gains) losses	(11)		10
Net pension (income) expense for major defined benefit plans	(59)		(86)
Net pension (income) expense	(59)		(86)
Successor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost	2		4
Interest cost	11		30
Expected return on plan assets	(15)		(38)
Amortization of:
Pension (income) expense before special termination benefits, curtailments and settlements	(2)		(4)
Curtailment (gains) losses	(1)
Net pension (income) expense for major defined benefit plans	(3)		(4)
Other plans including unfunded plans			8
Net pension (income) expense	(3)		4
Successor [Member]
Major defined benefit plans:
Interest cost	1		4
Amortization of:
Net pension (income) expense	$ 1		4
Predecessor [Member] \| UNITED STATES
Major defined benefit plans:
Service cost		$ 19		$ 46
Interest cost		120		206
Expected return on plan assets		(236)		(389)
Amortization of:
Prior service credit		1		1
Actuarial loss		120		166
Pension (income) expense before special termination benefits, curtailments and settlements		24		30
Special termination benefits				97
Curtailment (gains) losses		1
Net pension (income) expense for major defined benefit plans		25		127
Other plans including unfunded plans		4		11
Net pension (income) expense		29		138
Predecessor [Member] \| Non-U.S. [Member]
Major defined benefit plans:
Service cost		6		10
Interest cost		95		154
Expected return on plan assets		(106)		(161)
Amortization of:
Prior service credit		1		3
Actuarial loss		55		64
Pension (income) expense before special termination benefits, curtailments and settlements		51		70
Curtailment (gains) losses		13		(1)
Settlement (gains) losses		1,542
Net pension (income) expense for major defined benefit plans		178		69
Other plans including unfunded plans		7		15
Net pension (income) expense		185		84
Predecessor [Member]
Major defined benefit plans:
Service cost				1
Interest cost		3		44
Amortization of:
Prior service credit		(75)		(83)
Actuarial loss		3		26
Curtailment (gains) losses				(9)
Settlement (gains) losses				(228)
Net pension (income) expense		(69)		(249)
Non-U.S. [Member]
Amortization of:
Curtailment (gains) losses		$ 5
Special termination benefits			$ (8)	$ (97)

Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts	Dec. 31, 2014	Dec. 31, 2013	Aug. 31, 2013
Successor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate	3.50%	4.50%
Salary increase rate	3.34%	3.37%
Successor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate	2.07%	3.30%
Salary increase rate	1.95%	2.77%
Predecessor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate			4.25%
Salary increase rate			3.39%
Predecessor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts [Line Items]
Discount rate			3.24%
Salary increase rate			2.80%

Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	4.25%		4.16%
Salary increase rate	3.39%		3.37%
Expected long-term rate of return on plan assets	8.20%		7.63%
Successor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	3.24%		3.24%
Salary increase rate	2.80%		2.66%
Expected long-term rate of return on plan assets	5.51%		4.88%
Successor [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate	4.09%		4.28%
Salary increase rate	2.50%		2.50%
Predecessor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		3.52%		4.26%
Salary increase rate		3.40%		3.45%
Expected long-term rate of return on plan assets		8.12%		8.52%
Predecessor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		3.59%		4.46%
Salary increase rate		2.83%		2.98%
Expected long-term rate of return on plan assets		6.63%		7.11%
Predecessor [Member]
Note 16 - Retirement Plans (Details) - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses [Line Items]
Discount rate		3.23%		4.26%
Salary increase rate		2.50%		3.41%

Note 16 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans $ in Millions	Dec. 31, 2014 USD ($)
Major U.S. Plans [Member]
Note 16 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans [Line Items]
2015	$ 392
2016	354
2017	342
2018	331
2019	321
2020-2024	1,455
Major Non-U.S. Plans [Member]
Note 16 - Retirement Plans (Details) - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans [Line Items]
2015	61
2016	57
2017	54
2018	53
2019	51
2020-2024	$ 244

Note 17 - Other Postretirement Benefits (Details) $ in Millions	Dec. 31, 2014 USD ($)
United States, Canada, and United Kingdom [Member]
Note 17 - Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	$ 8

Note 17 - Other Postretirement Benefits (Details) - Changes in the Company's Benefit Obligation and Funded Status - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member] \| Other Postretirement Benefit Plans [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Benefit obligation	$ 98		$ 95
Underfunded status at end of period	(95)		(86)
Interest cost	1		4
Plan participants’ contributions	5		9
Actuarial (gain) loss	(2)		2
Benefit payments	(7)		(18)
Currency adjustments			(6)
Benefit obligation	95	$ 98	86
Successor [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Interest cost	1		$ 4
Predecessor [Member] \| Other Postretirement Benefit Plans [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Benefit obligation	$ 98	152
Underfunded status at end of period		(98)
Interest cost		3
Plan participants’ contributions		10
Actuarial (gain) loss		(49)
Benefit payments		(14)
Currency adjustments		(4)
Benefit obligation		98		$ 152
Predecessor [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Interest cost		$ 3		$ 44

Note 17 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Other Current Liabilities [Member]
Note 17 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position [Line Items]
Other current and other postretirement liabilities	$ (8)	$ (10)
Pension and Other Postretirement Liabilities [Member]
Note 17 - Other Postretirement Benefits (Details) - Amounts Recognized in the Consolidated Statement of Financial Position [Line Items]
Other current and other postretirement liabilities	(78)	(85)
Other current and other postretirement liabilities	$ (86)	$ (95)

Note 17 - Other Postretirement Benefits (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss - Predecessor [Member] $ in Millions	Dec. 31, 2013 USD ($)
Note 17 - Other Postretirement Benefits (Details) - Amounts Recognized in Accumulated Other Comprehensive Loss [Line Items]
Net actuarial gain	$ 2
Total recorded in Accumulated other comprehensive income	$ 2

Note 17 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member] \| Other Postretirement Benefit Plans [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) [Line Items]
Newly established (loss) gain	$ 2		$ (2)
Amortization of:
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting	$ 2		$ (2)
Predecessor [Member] \| Other Postretirement Benefit Plans [Member]
Note 17 - Other Postretirement Benefits (Details) - Changes in Benefit Obligations Recognized in Other Comprehensive (Loss) [Line Items]
Newly established (loss) gain		$ 49
Amortization of:
Prior service credit		(77)
Net actuarial loss		4
Prior service credit recognized due to curtailment		(5)
Total income (loss) recognized in Other comprehensive income (loss) before fresh start accounting		(29)
Effect of application of fresh start accounting		$ (1,031)
Predecessor [Member]
Amortization of:
Prior service credit recognized due to curtailment				$ 9

Note 17 - Other Postretirement Benefits (Details) - Other Post Retirement Benefit Cost From Continuing Operations - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Components of net postretirement benefit cost:
Interest cost	$ 1		$ 4
Amortization of:
Other postretirement benefit cost (income) before curtailments and settlements	1		4
Other postretirement benefit cost (income) from continuing operations	$ 1		$ 4
Predecessor [Member]
Components of net postretirement benefit cost:
Service cost				$ 1
Interest cost		$ 3		44
Amortization of:
Prior service credit		(75)		(83)
Actuarial loss		3		26
Other postretirement benefit cost (income) before curtailments and settlements		(69)		(12)
Curtailment gains				(9)
Settlement gains				(228)
Other postretirement benefit cost (income) from continuing operations		$ (69)		$ (249)

Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations - Other Postretirement Benefit Plans [Member]	Dec. 31, 2014	Dec. 31, 2013	Aug. 31, 2013
Successor [Member]
Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations [Line Items]
Discount rate	3.49%	4.28%
Salary increase rate	2.60%	2.50%
Predecessor [Member]
Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumptions Used to Determine the Net Benefit Obligations [Line Items]
Discount rate			4.09%
Salary increase rate			2.50%

Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumption Used to Determine Net Post Retirement Benefit Cost	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumption Used to Determine Net Post Retirement Benefit Cost [Line Items]
Discount rate	4.09%		4.28%
Salary increase rate	2.50%		2.50%
Predecessor [Member]
Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumption Used to Determine Net Post Retirement Benefit Cost [Line Items]
Discount rate		3.23%		4.26%
Salary increase rate		2.50%		3.41%

Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumed Healthcare Cost Trend Rates Used to Compute Other Post Retirement Amounts - Successor [Member]	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 17 - Other Postretirement Benefits (Details) - Weighted-average Assumed Healthcare Cost Trend Rates Used to Compute Other Post Retirement Amounts [Line Items]
Healthcare cost trend	6.47%	6.51%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.65%	5.00%
Year that the rate reaches the ultimate trend rate	2021	2020

Note 17 - Other Postretirement Benefits (Details) - Effect of One-percentage Point Change in Assumed Healthcare Cost Trend Rates $ in Millions	12 Months Ended
	Dec. 31, 2014 USD ($)
Effect of One-percentage Point Change in Assumed Healthcare Cost Trend Rates [Abstract]
Effect on postretirement benefit obligation	$ 7
Effect on postretirement benefit obligation	$ (5)

Note 17 - Other Postretirement Benefits (Details) - Other Post Retirement Benefits Which Reflects Expected Future Services Expected To Be Paid - Other Postretirement Benefit Plans [Member] $ in Millions	Dec. 31, 2014 USD ($)
Note 17 - Other Postretirement Benefits (Details) - Other Post Retirement Benefits Which Reflects Expected Future Services Expected To Be Paid [Line Items]
2015	$ 8
2016	7
2017	6
2018	6
2019	6
2020-2024	$ 24

Note 18 - Earnings Per Share (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Convertible Debt Securities [Member]
Note 18 - Earnings Per Share (Details) [Line Items]
Aggregate Principal Amount of Convertible Security Convertible Senior Notes (in Dollars)			$ 400
Employee Stock Option [Member]
Note 18 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0		100,000
Predecessor [Member]
Note 18 - Earnings Per Share (Details) [Line Items]
Weighted Average Number of Shares Outstanding, Basic and Diluted		272,700,000			271,800,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0		47,000,000	47,900,000
Weighted Average Number of Shares Outstanding, Basic and Diluted	41,700,000	272,700,000	41,700,000		271,800,000

Note 18 - Earnings Per Share (Details) - Dilutive Shares Included in Calculation of Diluted Earnings Per Share - Successor [Member] - shares shares in Millions	4 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Note 18 - Earnings Per Share (Details) - Dilutive Shares Included in Calculation of Diluted Earnings Per Share [Line Items]
Unvested share-based awards	0.2	0.1
Warrants to purchase common shares	1.7	1.5
Total	1.9	1.6

Note 18 - Earnings Per Share (Details) - Antidilutive Employee Stock Options and Detachable Warrants - Predecessor [Member] - shares	8 Months Ended	12 Months Ended
	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Unvested Share-based Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		7,000,000	7,900,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		40,000,000	40,000,000
Anti-dilutive securities	0	47,000,000	47,900,000

Note 19 - Stock-based Compensation (Details) - USD ($)		4 Months Ended	8 Months Ended	12 Months Ended
Note 19 - Stock-based Compensation (Details) - USD ($)	Sep. 03, 2013	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Stock Options and Stock Appreciation Rights [Member] \| Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)				2,000,000
Performance Shares [Member] \| Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)				1,000,000
Uvested Stock Awards [Member] \| Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense				$ 8,000,000
Unvested Restricted Stock Awards [Member] \| Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense		$ 1,000,000		7,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 9,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 255 days
Unvested Stock Options [Member] \| Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense				$ 1,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 5,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 292 days
Successor [Member] \| Minimum [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent				100.00%
Successor [Member] \| 2013 Omnibus Incentive Plan [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				7 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)				4,800,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)				2,000,000
Share-based Compensation Arrangement by Share-based Payment Award Maximum Cash Payment Per Employee				$ 2,500,000
Share-based Compensation Arrangement by Share-based Payment Award Maximum Fair Value of Awards Per Non-employee Director				$ 900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		0
Predecessor [Member]
Note 19 - Stock-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense			$ 3,000,000		$ 7,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years

Note 19 - Stock-based Compensation (Details) - Restricted Stock Unit Activity - Restricted Stock Units (RSUs) [Member] - $ / shares		12 Months Ended
	Sep. 03, 2013	Dec. 31, 2014	Dec. 31, 2013
Note 19 - Stock-based Compensation (Details) - Restricted Stock Unit Activity [Line Items]
Outstanding	0	685,430	373,460
Outstanding	$ 0	$ 22.15	$ 16.68
Granted	426,503	465,491
Granted	$ 16.36	$ 24.16
Vested	53,043	126,649
Vested	$ 14.11	$ 14.11
Forfeited		26,872
Forfeited		$ 18.69

Note 20 - Shareholders' Equity (Details) - USD ($)
$ / shares in Units, $ in Millions

12 Months Ended

Sep. 03, 2013

Dec. 31, 2014

Dec. 31, 2013

Range 1 [Member] | Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]

Note 20 - Shareholders' Equity (Details) [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,100,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 14.93

Range 2 [Member] | Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]

Note 20 - Shareholders' Equity (Details) [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

2,100,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 16.12

Note 20 - Shareholders' Equity (Details) [Line Items]

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

Preferred Stock, Shares Authorized

^[1]

60,000,000

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

^[1]

$ 0

Common Stock, Shares, Outstanding

41,753,211

Preferred Stock, Shares Issued

^[1]

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

Preferred Stock, Shares Authorized

60,000,000

Common Stock, Shares, Outstanding

41,900,000

41,600,000

Preferred Stock, Shares Issued

Preferred Stock, Shares Outstanding

Warrants Issued Fair Value (in Dollars)

$ 24

Class of Warrant or Right, Outstanding

3,600,000

Stock Repurchased During Period, Value (in Dollars)

$ 3

$ 1

Treasury Stock, Shares

200,000

[1]	There are 60 million shares of no par value preferred stock authorized, none of which have been issued.

Note 21 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Note 21 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Pension and other postretirement benefit plan changes

$ 1

$ (33)

Newly established net actuarial (loss) gain

(278)

Tax provision (benefit)

Newly established prior service credit and net actuarial (loss) gain, net of tax

(210)

Reclassification adjustments:

Amortization of prior service credit

^[1]

(3)

Amortization of actuarial losses

^[1]

Recognition of prior service credit due to curtailments

^[1]

Recognition of losses due to settlements and curtailments

^[1]

Total reclassification adjustments

Reclassification adjustments, net of tax

Pension and other postretirement benefit plan changes, net of tax

(202)

Other comprehensive (loss) income

$ 99

$ (235)

Note 21 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Unrealized loss arising from hedging activity before tax

$ 4

$ (14)

Unrealized (losses) gains

(2)

Tax provision (benefit)

(1)

Unrealized loss arising from hedging activity net of tax

(1)

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

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

Pension and other postretirement benefit plan changes

Newly established net actuarial (loss) gain

460

393

(982)

Tax provision (benefit)

(138)

Newly established prior service credit and net actuarial (loss) gain, net of tax

379

(384)

Reclassification adjustments:

Amortization of prior service credit

^[1]

(75)

(82)

Amortization of actuarial losses

^[1]

185

268

Recognition of prior service credit due to curtailments

^[1]

(9)

Recognition of losses due to settlements and curtailments

^[1]

1,563

551

Total reclassification adjustments

1,673

728

Tax provision

448

284

Reclassification adjustments, net of tax

1,225

444

Pension and other postretirement benefit plan changes, net of tax

1,604

Other comprehensive (loss) income

$ 1,608

$ 50

[1]	Reclassified to Pension (income) expense - refer to Note 16, "Retirement Plans" and Note 17, "Other Postretirement Benefits" for additional information.

Note 22 - Accumulated Other Comprehensive (Loss) Income (Details) - Components of Accumulated Other Comprehensive Income (Loss) by Component - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Components of Accumulated Other Comprehensive Income (Loss) by Component [Abstract]
Currency translation adjustments	$ (32)	$ 1
Pension and other postretirement benefit plan changes	(104)	98
Ending balance	$ (136)	$ 99

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

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

Note 23 - Segment Information (Details) $ in Millions	12 Months Ended
Note 23 - Segment Information (Details) $ in Millions	Dec. 31, 2014 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2013 USD ($)
JAPAN
Note 23 - Segment Information (Details) [Line Items]
Revenue, Net		$ 274
BRAZIL
Note 23 - Segment Information (Details) [Line Items]
Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively	$ 95		$ 113
CHINA
Note 23 - Segment Information (Details) [Line Items]
Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively	$ 59
Number of Reportable Segments	2
Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively	$ 524		$ 684

Note 23 - Segment Information (Details) - Net Sales from Continuing Operations - USD ($)
$ in Millions

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Aug. 31, 2013

Mar. 31, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

$ 521

$ 1,434

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

(35)

$ 987

$ 1,680

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

(210)

284

668

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

(59)

(77)

519

939

Other Segments [Member] | Successor [Member] | Continuing Operations [Member]

(37)

(280)

Other Segments [Member] | Predecessor [Member] | Continuing Operations [Member]

(3)

(10)

100

Successor [Member] | Continuing Operations [Member]

(3)

807

2,102

(94)

(46)

Corporate components of pension and OPEB income (expense) (1)

(17)

(61)

110

Legal contingencies, settlements and other

(2)

(9)

(4)

(22)

(62)

(17)

Consolidated (loss) earnings from continuing operations before income taxes

(16)

(13)

(74)

(112)

807

2,102

(17)

(59)

(2)

(9)

(22)

(62)

(21)

Consolidated (loss) earnings from continuing operations before income taxes

(16)

(13)

(74)

(112)

Predecessor [Member] | Continuing Operations [Member]

1,542

2,719

(32)

(490)

Corporate components of pension and OPEB income (expense) (1)

(49)

(232)

^[1]

(2)

Legal contingencies, settlements and other

495

(1)

Loss on early extinguishment of debt, net

(8)

(7)

(106)

(139)

(13)

Consolidated (loss) earnings from continuing operations before income taxes

2,026

(843)

2,356

(1,610)

1,542

2,719

(43)

(215)

Loss on early extinguishment of debt, net

495

(8)

(7)

(106)

(139)

(13)

Consolidated (loss) earnings from continuing operations before income taxes

$ 2,217

$ (119)

2,026

(843)

2,356

(1,610)

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

$ (17)

$ (52)

$ (61)

$ (271)

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

Note 23 - Segment Information (Details) - Segment Total Assets - USD ($)
$ in Millions

Dec. 31, 2014

Dec. 31, 2013

Sep. 03, 2013

Sep. 01, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

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

$ 1,049

$ 1,322

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

$ 1,350

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

591

681

Corporate Segment [Member] | Successor [Member]

524

Corporate Segment [Member] | Predecessor [Member]

1,640

2,003

Other Segments [Member] | Successor [Member]

1,874

Other Segments [Member] | Predecessor [Member]

121

156

189

2,556

3,200

$ 3,463

Deferred income tax assets

712

844

898

$ 898

102

3,037

^[1]

4,321

Deferred income tax assets

$ 1,070

^[1]

$ 898

1,135

$ 861

545

$ 578

2,556

3,200

Deferred income tax assets

712

844

$ 1,169

$ 1,008

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.

Note 23 - Segment Information (Details) - Reconciliation of Other Significant Items From Segments to Consolidated Total - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Graphics, Entertainment and Commercial Films Segment [Member] \| Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense	$ 3		$ 8
Depreciation expense	46		121
Capital additions	13		22
Graphics, Entertainment and Commercial Films Segment [Member] \| Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense		$ 7		$ 21
Depreciation expense		61		100
Capital additions		10		14
Digital Printing and Enterprise Segment [Member] \| Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense	5		17
Capital additions	8		13
Digital Printing and Enterprise Segment [Member] \| Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense		3		5
Capital additions		6		18
Graphics, Entertainment and Commercial Films Segment, and Digital Printing Segment [Member] \| Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense	59		157
Capital additions	21		35
Graphics, Entertainment and Commercial Films Segment, and Digital Printing Segment [Member] \| Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense		81		141
Capital additions		16		32
Other Segments [Member] \| Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense	8		15
Capital additions			8
Other Segments [Member] \| Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense		6		29
Capital additions		2		1
Digital Printing and Enterprise Segment [Member] \| Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense	13		36
Digital Printing and Enterprise Segment [Member] \| Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation expense		20		41
Successor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense	8		25
Depreciation expense	67		174
Capital additions	21		43
Restructuring-related depreciation	$ 0		2
Predecessor [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Amortization expense		10	25	26
Depreciation expense		91		182
Capital additions		18		33
Restructuring-related depreciation		4		13
Restructuring-related depreciation		$ 4	$ 2	$ 13

Note 23 - Segment Information (Details) - Revenue From External Customers and Long-Lived Assets, By Geographical Areas - USD ($)
$ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Sep. 03, 2013

Successor [Member] | UNITED STATES

Revenues from External Customers and Long-Lived Assets [Line Items]

$ 238

$ 737

Successor [Member] | EMEA [Member]

378

271

Revenues from External Customers and Long-Lived Assets [Line Items]

287

727

Successor [Member] | Asia Pacific [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

207

451

Successor [Member] | Canada and Latin America [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

187

Successor [Member] | Non-U.S. [Member]

132

110

Revenues from External Customers and Long-Lived Assets [Line Items]

569

1,365

306

253

Revenues from External Customers and Long-Lived Assets [Line Items]

807

2,102

Predecessor [Member] | UNITED STATES

684

524

$ 727

Revenues from External Customers and Long-Lived Assets [Line Items]

$ 515

$ 852

Predecessor [Member] | EMEA [Member]

395

Revenues from External Customers and Long-Lived Assets [Line Items]

548

966

Predecessor [Member] | Asia Pacific [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

330

660

Predecessor [Member] | Canada and Latin America [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

149

241

Predecessor [Member] | Non-U.S. [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

1,027

1,867

212

Revenues from External Customers and Long-Lived Assets [Line Items]

$ 1,542

2,719

$ 607

$ 507

^[1]

The 125% Warrants [Member]

$ 684

$ 524

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.

Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions							1 Months Ended	3 Months Ended
	May 20, 2014	Sep. 03, 2013	Sep. 03, 2013	Aug. 23, 2013	Jul. 18, 2013	Feb. 01, 2013	Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Jun. 17, 2013
Exercise price of $14.93 [Member] \| Common Stock [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)		2.1	2.1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)		$ 14.93	$ 14.93
Exercise Price of $16.12 [Member] \| Common Stock [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)		2.1	2.1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)		$ 16.12	$ 16.12
Common Stock [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)		6.0	6.0
Unsecured Pre Petition Claim [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Bankruptcy Claims, Amount of Claims Settled						$ 70.0
Subject To Repayment [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			$ 35.0
Paid in Cash [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			525.0
Net Cash Consideration [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			325.0
KPP Note [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			125.0
Historical [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Environmental Expense and Liabilities	$ 99.0
Intellectual Property [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Sale of Intangible Assets						$ 530.0
Cash Payment [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			200.0
Administrative Claim [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Bankruptcy Claims, Amount Paid to Settle Claims		$ 15.0	15.0
General Unsecured Claim [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Bankruptcy Claims, Amount of Claims Filed		635.0
Settlement Parties [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Bankruptcy Claims, Amount of Claims Filed					$ 244.0
Exit Facility [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Issuance of Other Long-term Debt		695.0
ABL Credit Facility [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 200.0	200.0
Liabilities Held For Sale [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent								$ 1,500.0
KPP Holdco [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Proceeds from Divestiture of Businesses			$ 650.0
Issued To Unsecured Creditors And Backstop Parties [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)		34.0
Shares Issued, Price Per Share (in Dollars per share)		$ 11.94	$ 11.94
Proceeds from Issuance of Common Stock		$ 406.0
Backstop Parties [Member]
Note 24 - Emergence from Voluntary Reorganization under Chapter 11 Proceedings (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services (in Shares)		1.7
Stockholders Percentage Of Outstanding Common Stock Potentially Requiring Securities Offering			10.00%
Minimum Aggregate Market Value Of Potential Stock Issuance			$ 75.0
Stock Authorized (in Shares)									560.0
Preferred Stock, Shares Authorized (in Shares)									60.0
Common Stock, Shares Authorized (in Shares)									500.0
Common Stock, Par or Stated Value Per Share (in Dollars per share)									$ 0.01
Proceeds from Issuance of Other Long-term Debt		$ 669.0
Payments for Administrative, Priority or Secured Claims				$ 94.0
Stockholders Percentage Of Outstanding Common Stock Potentially Requiring Securities Offering			25.00%
Registration Rights Agreement, Condition for Demanding a Shelf Registration Statement, Percentage Ownership		10.00%	10.00%
Registration Rights Agreement, Condition for Demanding a Shelf Registration Statement, Minimum Aggregate Market Value		$ 75.0	$ 75.0
Bankruptcy Claims, Amount of Claims Filed		2,800.0
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent									$ 662.0	$ 572.0
Bankruptcy Claims, Amount of Claims Settled		29.0	$ 29.0
Litigation Settlement, Amount	$ 49.0	$ 18.0
Percentage of Liability Above $99 Million	50.00%								50.00%
Amended EBP Settlement Agreement, Prior to Implementation, Amount Held in Separate Trust and Escrow Account											$ 49.0
Other Postretirement Benefits Payments								$ 7.5
Debtor Reorganization Items, Provision for Expected Allowed Claims							$ 27.0

Note 25 - Fresh Start Accounting (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions

4 Months Ended

8 Months Ended

12 Months Ended

May 20, 2014

Sep. 03, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 01, 2013

Note 25 - Fresh Start Accounting (Details) [Line Items]

Strike Price (in Dollars per share)

$ 14.93

Warrant Percentage

125.00%

Fair Value Assumptions, Expected Volatility Rate

47.00%

The 135% Warrants [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Strike Price (in Dollars per share)

$ 16.12

Warrant Percentage

135.00%

Fair Value Assumptions, Expected Volatility Rate

48.00%

Rights Offering [Member] | Reflects Increase in Fair Value [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Note 25 - Fresh Start Accounting (Details) [Line Items]

$ 14.11

Rights Offering [Member]

Stock Issued During Period, Shares, New Issues (in Shares)

$ 11.94

34.0

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Reorganization Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Predecessor [Member]

^[1]

$ 6

Note 25 - Fresh Start Accounting (Details) [Line Items]

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Successor [Member]

^[2]

317

Note 25 - Fresh Start Accounting (Details) [Line Items]

Success Fees Accrued Upon Emergence [Member] | Reorganization Adjustments [Member] | Accounts Payable and Accrued Liabilities [Member]

339

Note 25 - Fresh Start Accounting (Details) [Line Items]

Success Fees Accrued Upon Emergence [Member] | Reorganization Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Reorganization Adjustments [Member]

^[3]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Decreased Capitalized Lease Obligations [Member] | Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Decrease Remeasurement of Employee Benefit Obligations [Member] | Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Increase Fair Value Adjustment Asset Retirement Obligations [Member] | Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Reorganization Adjustments [Member] | Write-off of Unamortized Debt Issuance Costs [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Other Assets, Current

^[4]

(1)

Note 25 - Fresh Start Accounting (Details) [Line Items]

Emergence and Success Fees Paid at Emergence

^[5]

(9)

Liabilities Subject to Compromise

644

^[5]

(2,475)

Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Long-term Debt, Excluding Current Maturities

^[6]

Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively

^[7]

^[8]

220

^[9]

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

^[10]

192

Note 25 - Fresh Start Accounting (Details) [Line Items]

$ 844

Note 25 - Fresh Start Accounting (Details) [Line Items]

^[2]

318

Liabilities Subject to Compromise

375

$ 142

^[2]

2,475

Proceeds from Issuance of Other Long-term Debt

664

Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively

435

^[2]

435

507

^[2]

607

^[2]

$ 56

$ 132

Successor [Member] | 2013 Omnibus Incentive Plan [Member]

^[2]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

7 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

1,000

408

$ 40

Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively

502

358

$ 349

$ 358

$ 502

727

684

524

684

$ 96

$ 88

Technology-Based Intangible Assets [Member] | Royalty Rates [Member] | Minimum [Member]

$ 235

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member] | Royalty Rates [Member] | Maximum [Member]

1.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member] | Cost of Capital Discount Rate [Member] | Minimum [Member]

16.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member] | Cost of Capital Discount Rate [Member] | Maximum [Member]

29.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member] | Minimum [Member]

34.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member] | Maximum [Member]

4 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

Technology-Based Intangible Assets [Member]

12 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

Finite-lived Intangible Assets, Fair Value Disclosure

$ 131

Note 25 - Fresh Start Accounting (Details) [Line Items]

7 years

8 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

29.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

38.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

2.50%

Note 25 - Fresh Start Accounting (Details) [Line Items]

20.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

3 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

10 years

Finite-lived Intangible Assets, Fair Value Disclosure

$ 39

In Process Research and Development [Member] | Cost of Capital Discount Rate [Member]

8 years

9 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

In Process Research and Development [Member]

40.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Favorable Contracts and Leasehold Improvements [Member]

6 years

Note 25 - Fresh Start Accounting (Details) [Line Items]

Finite-lived Intangible Assets, Fair Value Disclosure

$ 2

Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

9.75%

Repayment of 10.625% Senior Secured Notes [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10.625%

Debt Instrument, Unamortized Discount

$ 5

Junior DIP Credit Agreement Term Loan [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Debt Instrument, Unamortized Discount

$ 3

Sales Revenue, Net [Member] | Minimum [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Sales Revenue, Net [Member] | Maximum [Member]

0.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Royalty Rates [Member] | Minimum [Member]

3.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Royalty Rates [Member] | Maximum [Member]

0.50%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Cost of Capital Discount Rate [Member] | Minimum [Member]

1.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Cost of Capital Discount Rate [Member] | Maximum [Member]

27.00%

Note 25 - Fresh Start Accounting (Details) [Line Items]

Note 25 - Fresh Start Accounting (Details) [Line Items]

32.00%

Minimum [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

$ 875

Maximum [Member]

Issued To Holders Of General Unsecured Claims [Member]

$ 1,400

Note 25 - Fresh Start Accounting (Details) [Line Items]

Stock Issued During Period, Shares, New Issues (in Shares)

$ 14.11

6.0

Issued To Backstop Parties Payment For Fees [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Stock Issued During Period, Shares, New Issues (in Shares)

$ 14.11

1.7

2013 Omnibus Incentive Plan [Member]

Note 25 - Fresh Start Accounting (Details) [Line Items]

Stock Issued During Period, Shares, New Issues (in Shares)

0.1

MaximumPercentageOfVotingSharesReceivedByPreviousShareholders

50.00%

Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Discount Rate

$ 1,000

29.00%

Short-term Debt, Fair Value

$ 44

Capital Lease Obligations

Long-term Debt, Fair Value

$ 676

687

$ 681

$ 687

Long-term Debt Percentage of Par Value

97.00%

Pension and Postretirement Expected Cash Contributions Discount Rate

3.50%

Fair Value Assumptions, Expected Dividend Rate

$ 14.11

0.00%

Fair Value Assumptions, Risk Free Interest Rate

1.67%

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

5 years

Deposit Liabilities, Accrued Interest

$ 18

421

324

421

Emergence and Success Fees Paid at Emergence

Accrued Professional Fees

Litigation Settlement, Amount

$ 49

Other Assets, Current

Cash Collateral for Borrowed Securities

Debt Issuance Cost

Deferred Debt Issuance Costs Write-off

Deferred Equity Issuance Costs Write-off

281

212

281

Administrative Fees Expense

644

Short-term Debt

Interest Paid

Bankruptcy Claims, Amount of Claims Settled

Liabilities Subject to Compromise

Long-term Debt, Excluding Current Maturities

375

674

672

674

Proceeds from Issuance of Other Long-term Debt

669

Proceeds from Other Short-term Debt

Warrants Issued, Value

Property, plant and equipment, net of accumulated depreciation of $231 and $67, respectively

358

349

358

684

524

684

Intangible Assets Write-off

$ 219

$ 182

$ 219

Finite-lived Intangible Assets, Fair Value Disclosure

235

Indefinite-Lived Trade Names

Indefinite-Lived Intangible Assets (Excluding Goodwill)

$ 9

[1]	Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.
[2]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.
[3]	Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.
[4]	Represents the write-off of unamortized debt issuance costs of $1 million related to the Junior DIP Credit Agreement upon repayment in full of all outstanding term loans on the Effective Date. This amount has been included in Reorganization items, net in the Consolidated Statement of Operations.
[5]	Liabilities subject to compromise were settled as follows in accordance with the Plan:
[6]	Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.
[7]	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell, including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell, including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[8]	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[9]	This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[10]	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.

Note 25 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Fair Value - Successor [Member] - Estimate of Fair Value Measurement [Member] $ in Millions	Sep. 03, 2013 USD ($)
Note 25 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Fair Value [Line Items]
Less: Fair value of debt and capitalized lease obligations	$ 734
Less: Fair value of pension and other postretirement obligations	533
Less: Fair value of warrants	24
Fair value of Successor common stock	$ 589

Note 25 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Reorganization Value - Successor [Member] - Estimate of Fair Value Measurement [Member] $ in Millions	Sep. 03, 2013 USD ($)
Note 25 - Fresh Start Accounting (Details) - Reconciliation of Enterprise Value to Estimated Reorganization Value [Line Items]
Plus: Fair value of non-debt liabilities	$ 2,088
Less: Fair value of pension and other postretirement obligations	$ 533

Note 25 - Fresh Start Accounting (Details) - Adjustments of Statement of Financial Position - USD ($)
$ in Millions

Dec. 31, 2014

Dec. 31, 2013

Sep. 03, 2013

Sep. 02, 2013

Sep. 01, 2013

Aug. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Predecessor [Member]

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Reorganization Adjustments [Member]

^[1]

$ 317

^[2]

Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Successor [Member]

^[3]

Accrued Expenses Related to the Emergence Credit Facilities [Member] | Reorganization Adjustments [Member]

339

Success Fees Accrued Upon Emergence [Member] | Reorganization Adjustments [Member]

^[4]

Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Predecessor [Member]

^[5]

Short-term borrowings and current portion of long-term debt

^[1]

681

Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Reorganization Adjustments [Member]

Short-term borrowings and current portion of long-term debt

^[6]

(641)

Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Successor [Member]

Short-term borrowings and current portion of long-term debt

Principal Short-term Borrowings of Emergence Credit Facility [Member] | Reorganization Adjustments [Member]

Short-term borrowings and current portion of long-term debt

^[7]

Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Predecessor [Member]

Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Reorganization Adjustments [Member]

^[1]

600

Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Fresh Start Adjustments [Member]

^[8]

(17)

Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Successor [Member]

^[9]

(8)

Expiration of Tax Attributes [Member] | Reorganization Adjustments [Member]

586

Expiration of Tax Attributes [Member] | Fresh Start Adjustments [Member]

^[10]

(13)

Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Predecessor [Member]

^[11]

(14)

Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Reorganization Adjustments [Member]

^[1]

370

Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Fresh Start Adjustments [Member]

^[12]

(370)

Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Successor [Member]

^[13]

Proceeds from Issuance of Term Loans under Emergence Credit Facility [Member] | Reorganization Adjustments [Member]

676

Decrease in Net Deferred Tax Assets Associated with Fresh Start Accounting [Member] | Fresh Start Adjustments [Member]

^[14]

665

Successor Adjustments [Member] | Predecessor [Member]

^[15]

(53)

^[1]

Successor Adjustments [Member] | Reorganization Adjustments [Member]

^[1]

^[16]

Successor Adjustments [Member] | Fresh Start Adjustments [Member]

^[16]

540

Successor Adjustments [Member] | Successor [Member]

^[17]

Predecessor Adjustments [Member] | Predecessor [Member]

613

^[1]

978

Predecessor Adjustments [Member] | Reorganization Adjustments [Member]

^[1]

1,105

^[18]

(978)

Predecessor [Member] | Expiration of Tax Attributes [Member]

^[18]

(1,105)

Predecessor [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[1]

^[1]

202

1,070

^[1]

$ 898

$ 1,135

$ 861

Restricted cash

^[1]

Receivables, net

^[1]

492

435

^[1]

435

^[1]

109

^[1]

2,207

507

^[1]

607

^[1]

132

^[1]

^[1]

3,037

^[1]

4,321

^[1]

^[1]

1,643

^[1]

411

Liabilities subject to compromise

^[1]

318

^[1]

2,475

^[1]

5,217

Accumulated other comprehensive loss

^[1]

2,446

^[1]

(1,008)

^[1]

3,521

Less: Treasury stock (Predecessor)

^[1]

(5,711)

Total Eastman Kodak Company shareholders' (deficit) equity

^[1]

(2,190)

Noncontrolling interests

^[1]

(2,180)

^[1]

$ (3,677)

$ (2,350)

Reorganization Adjustments [Member] | Expiration of Tax Attributes [Member]

^[1]

3,037

Reorganization Adjustments [Member] | Write-off of Unamortized Debt Issuance Costs [Member]

^[10]

Reorganization Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[19]

(1)

Reorganization Adjustments [Member] | Debt Issuance Costs [Member]

^[20]

Reorganization Adjustments [Member] | Write-off of Deferred Debt Issuance Costs [Member]

^[21]

^[22]

(8)

^[23]

(172)

Restricted cash

^[24]

(67)

^[10]

(21)

(73)

(607)

^[25]

156

Liabilities subject to compromise

^[25]

^[25]

(2,475)

(2,570)

Less: Treasury stock (Predecessor)

^[26]

(1,671)

(3,214)

^[18]

5,711

Total Eastman Kodak Company shareholders' (deficit) equity

2,497

2,497

Fresh Start Adjustments [Member] | Expiration of Tax Attributes [Member]

(73)

Fresh Start Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]

^[27]

(42)

Fresh Start Adjustments [Member] | Debt Issuance Costs [Member]

^[28]

(26)

Fresh Start Adjustments [Member] | Write-off of Deferred Debt Issuance Costs [Member]

^[29]

(8)

Fresh Start Adjustments [Member]

^[11]

^[30]

^[31]

^[32]

220

^[33]

^[34]

192

^[27]

499

^[31]

(3)

(25)

^[11]

178

^[27]

193

Accumulated other comprehensive loss

^[35]

(775)

^[35]

1,008

306

Total Eastman Kodak Company shareholders' (deficit) equity

306

306

Successor [Member] | Expiration of Tax Attributes [Member]

499

Successor [Member] | Includes Cash Collateralization for Letters of Credit [Member]

184

$ 712

$ 844

898

$ 898

Restricted cash

122

Receivables, net

414

571

492

349

358

502

$ 502

117

2,173

524

684

727

235

2,556

3,200

3,463

$ 3,463

372

562

1,011

745

408

2,840

Total Eastman Kodak Company shareholders' (deficit) equity

613

613

Noncontrolling interests

299

648

623

$ 623

3,463

712

844

Receivables, net

414

571

349

358

1,550

1,971

524

684

182

219

129

105

2,556

3,200

Short-term borrowings and current portion of long-term debt

212

281

372

562

599

885

672

674

375

662

572

Liabilities subject to compromise

324

421

$ 9

2,257

2,552

621

613

Accumulated other comprehensive loss

(204)

(81)

(136)

Less: Treasury stock (Predecessor)

(4)

(3)

Total Eastman Kodak Company shareholders' (deficit) equity

277

628

Noncontrolling interests

299

648

Environmental Liabilities [Member] | Reorganization Adjustments [Member]

$ 2,556

$ 3,200

[1]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.
[2]	Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.
[3]	Represents $29 million in claims expected to be settled in cash and $9 million of liabilities that have been retained by Kodak in accordance with the Plan that have been reclassified from Liabilities subject to compromise.
[4]	Represents $3 million of accrued expenses related to the Emergence Credit Facilities that have been deferred and recorded as part of Other Current assets.
[5]	Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.
[6]	On the Effective Date, the Company repaid in full all term loans outstanding under the Junior DIP Credit Agreement for an aggregate remaining principal amount of approximately $644 million offset by $3 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.
[7]	Represents $4 million of principal amount recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.
[8]	On the Effective Date, the Company paid $7 million of accrued and unpaid interest related to the repayment of debt and $10 million in administrative claims that was included within Other current liabilities.
[9]	Represents the revaluation of deferred revenues to the fair value of Kodak's related future performance obligations.
[10]	Reflects the expiration of tax attributes, which was fully offset by a corresponding decrease in Kodak's U.S. valuation allowance, as a result of the Debtors' emergence from chapter 11 bankruptcy proceedings. Refer to Note 14, "Income Taxes" for additional information.
[11]	Represents the revaluation of pension and other postretirement obligations. Refer to Note 16, "Retirement plans "and Note 17, "Other postretirement benefits" for additional information.
[12]	On the Effective Date, the Company repaid in full all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 for an aggregate principal amount of approximately $375 million offset by $5 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.
[13]	Represents the write-off of unamortized debt discounts related to the Emergence Credit Facilities based on the fair value of debt.
[14]	Upon issuance of the Term Loans under the Emergence Credit Facility, the Company received net proceeds of approximately $669 million, of which $4 million of the principal amount of the loans is recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.
[15]	Represents $38 million decrease in capitalized lease obligations determined based on market rents, $19 million decrease related to the remeasurement of employee benefit obligations offset by net $4 million increase in fair value adjustment related to asset retirement obligations and other miscellaneous liabilities.
[16]	Reflects the issuance of 34 million shares of common stock at a per share price of $11.94 in connection with the Rights Offering, 6 million shares of common stock issued to the holders of general unsecured and retiree committee unsecured claims valued at $14.11 per share, 1.7 million shares of common stock valued at $14.11 per share issued to the Backstop Parties in connection with the Backstop Commitment Agreement, 0.1 million shares of common stock issued under Kodak's 2013 Omnibus Incentive Plan on the Effective Date, and issuance of warrants valued at $24 million.
[17]	Reflects the increase in fair value of the 34 million shares of common stock issued in connection with the Rights Offering from $11.94 to $14.11 per share.
[18]	Reflects the cancellation of Predecessor Company equity to retained earnings.
[19]	Represents the write-off of unamortized debt issuance costs of $1 million related to the Junior DIP Credit Agreement upon repayment in full of all outstanding term loans on the Effective Date. This amount has been included in Reorganization items, net in the Consolidated Statement of Operations.
[20]	Represents the funding of $15 million in cash collateralization for letters of credit under the ABL Credit Facility.
[21]	Represents $8 million of debt issuance costs incurred related to the Emergence Credit Facilities.
[22]	Represents the write-off of $5 million of deferred debt issuance costs upon repayment in full of all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 and the write-off of $3 million of deferred equity issuance costs. These amounts have been included in Reorganization items, net in the Consolidated Statement of Operations.
[23]	Reflects the net cash payments recorded as of the Effective Date from implementation of the Plan:
[24]	Reflects the funding of $80 million to the professional fee escrow account for professional fees accrued at emergence and $18 million related to the EBP Settlement Agreement. Refer to Note 24, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings" for additional information regarding the EBP Settlement Agreement.
[25]	Liabilities subject to compromise were settled as follows in accordance with the Plan:
[26]	Reflects the cumulative impact of the reorganization adjustments discussed above:
[27]	Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.
[28]	Represents the write-off of deferred costs under various licensing transactions now being reflected in intangible assets.
[29]	Represents the write-off of unamortized debt issuance costs related to the Emergence Credit Facilities.
[30]	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell, including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell, including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[31]	Represents fair value adjustment to the assets and liabilities of the Company's Personalized Imaging and Document Imaging businesses in delayed close countries.
[32]	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[33]	This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[34]	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.
[35]	Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company's accumulated other comprehensive loss.

Note 25 - Fresh Start Accounting (Details) - Net Cash Payments for Reoganization Adjustments $ in Millions	Sep. 03, 2013 USD ($)
Reorganization Adjustments [Member]
Sources:
Net proceeds from Emergence Credit Facilities	$ 664
Proceeds from Rights Offerings	406
Total sources	1,070
Uses:
Repayment of Junior DIP Term Loans	644
Repayment of Second Lien Notes	375
Claims paid at emergence	94
Funding of escrow accounts	113
Other fees and expenses	16
Total uses	1,242
Net uses	(172)
Repayment of Junior DIP Term Loans	$ 644

Note 25 - Fresh Start Accounting (Details) - Liabilities Subject to Compromise - USD ($)
$ in Millions

Sep. 03, 2013

Dec. 31, 2014

Dec. 31, 2013

Liabilities reinstated at emergence:

Environmental obligations

$ (61)

Note 25 - Fresh Start Accounting (Details) - Liabilities Subject to Compromise [Line Items]

Liabilities subject to compromise of the Predecessor Company (LSTC)

^[1]

2,475

Cash payments at emergence from LSTC

(84)

Claims expected to be satisfied in cash

(35)

Liabilities reinstated at emergence:

Environmental obligations

^[1]

(156)

^[1]

Total liabilities reinstated at emergence

(9)

(226)

Fair value of equity issued to unsecured creditors

(85)

Fair value of warrants issued to unsecured creditors

(24)

Gain on settlement of liabilities subject to compromise

2,021

Liabilities subject to compromise of the Predecessor Company (LSTC)

(9)

Environmental obligations

$ (662)

$ (572)

$ 18

$ 324

$ 421

[1]	Liabilities subject to compromise were settled as follows in accordance with the Plan:

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of the Reorganization Adjustments - USD ($)
$ in Millions

Sep. 03, 2013

Dec. 31, 2014

Dec. 31, 2013

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of the Reorganization Adjustments [Line Items]

Gain on settlement of liabilities subject to compromise

$ 2,021

Fair value of shares issued to Backstop Parties and employees

(25)

Write-off of unamortized debt discounts and debt issuance costs

(14)

Success fees accrued at emergence

(13)

Emergence and success fees paid at emergence

(9)

Write-off of deferred equity issuance costs

(3)

Net gain on reoganization adjustments

1,957

Cancellation of Predecessor Company equity

(3,628)

Net impact to Retained earnings (deficit)

^[1]

(1,671)

Emergence and success fees paid at emergence

$ 9

Net impact to Retained earnings (deficit)

$ (204)

$ (81)

[1]	Reflects the cumulative impact of the reorganization adjustments discussed above:

Note 25 - Fresh Start Accounting (Details) - Summary of Components of Inventory - USD ($)
$ in Millions

Dec. 31, 2014

Dec. 31, 2013

Sep. 03, 2013

Sep. 01, 2013

Aug. 31, 2013

Inventory [Line Items]

Finished goods

$ 204

$ 185

$ 280

Work in process

120

Raw materials

102

349

358

$ 502

Inventory [Line Items]

$ 235

101

$ 435

^[1]

$ 435

$ 349

$ 358

[1]

On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.

Note 25 - Fresh Start Accounting (Details) - Components of Property, Plant and Equipment, Net - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 01, 2013	Aug. 31, 2013
Successor [Member]
Property, Plant and Equipment [Line Items]
Land			$ 114
Buildings and building improvements			180
Machinery and equipment			402
Construction in progress			31
Total			$ 727
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Land				$ 35
Buildings and building improvements				189
Machinery and equipment				252
Construction in progress				31
Total				$ 507
Land	$ 100	$ 117
Buildings and building improvements	176	178
Machinery and equipment	432	414
Construction in progress	47	42
Total	$ 755	$ 751

Note 25 - Fresh Start Accounting (Details) - Goodwill - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013	Sep. 01, 2013
Successor [Member]
Goodwill [Line Items]
Reorganization value of Successor assets	$ 2,556	$ 3,200	$ 3,463	$ 3,463
Less: Fair value of Successor assets (excluding goodwill)				3,375
Reorganization value of Successor assets in excess of fair value - Successor goodwill	96	88	$ 88	$ 88
Reorganization value of Successor assets	2,556	3,200
Reorganization value of Successor assets in excess of fair value - Successor goodwill	$ 96	$ 88

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments - USD ($)
$ in Millions

Dec. 31, 2014

Dec. 31, 2013

Sep. 03, 2013

Sep. 01, 2013

Aug. 31, 2013

Dec. 31, 2012

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

$ 96

$ 88

(96)

(88)

235

(235)

349

358

502

$ 502

Pension and other postretirement obligations fair value adjustment

524

684

727

(745)

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

^[1]

$ 56

$ 132

(56)

^[1]

(56)

(132)

^[1]

^[1]

(43)

435

^[1]

$ 435

Pension and other postretirement obligations fair value adjustment

507

^[1]

$ 607

^[1]

(411)

Elimination of Predecessor accumulated other comprehensive loss

^[1]

1,008

Net impact on Retained earnings (deficit)

^[1]

2,446

Fresh Start Adjustments [Member]

Note 25 - Fresh Start Accounting (Details) - Cumulative Impact of Fresh Start Adjustments [Line Items]

^[2]

^[2]

(32)

^[3]

192

^[3]

(192)

^[4]

Pension and other postretirement obligations fair value adjustment

^[5]

220

^[6]

(178)

Rights offering fair value adjustment

(73)

Long-term debt fair value adjustment

(11)

Other assets and liabilities fair value adjustments

Net gain on fresh start adjustments

302

Tax impact on fresh start adjustments

(69)

Elimination of Predecessor accumulated other comprehensive loss

^[7]

(1,008)

Net impact on Retained earnings (deficit)

^[7]

(775)

(96)

(88)

182

219

(182)

(219)

349

358

Pension and other postretirement obligations fair value adjustment

524

684

(662)

(572)

Long-term debt fair value adjustment

(672)

(674)

$ (375)

Elimination of Predecessor accumulated other comprehensive loss

136

(99)

Net impact on Retained earnings (deficit)

$ (204)

$ (81)

[1]	On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 27, "Discontinued Operations" for additional information.
[2]	This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[3]	The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.
[4]	An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell, including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell, including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[5]	An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[6]	Represents the revaluation of pension and other postretirement obligations. Refer to Note 16, "Retirement plans "and Note 17, "Other postretirement benefits" for additional information.
[7]	Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company's accumulated other comprehensive loss.

Note 26 - Reorganization Items, Net (Details) $ in Millions	8 Months Ended
Note 26 - Reorganization Items, Net (Details) $ in Millions	Aug. 31, 2013 USD ($)
Liabilities Subject To Compromise [Member]
Note 26 - Reorganization Items, Net (Details) [Line Items]
Reorganization Items	$ 84

Note 26 - Reorganization Items, Net (Details) - Reorganization Items, Net - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2013	Mar. 31, 2013	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member]
Note 26 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees				$ 19		$ 10
Provision for expected allowed claims						(1)
Gain on settlement of other postemployment liabilities						(2)
Other items, net				3		8
Reorganization items, net				16		13
Cash payments for reorganization items				$ 85		$ 21
Predecessor [Member]
Note 26 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees					$ 114		$ 178
DIP credit agreement financing costs							47
Provision for expected allowed claims					133		856
Gain on settlement of other postemployment liabilities					(94)		(238)
Net gain on reorganization adjustments					(1,957)
Net gain on fresh start adjustments					(302)
Other items, net					119		717
Reorganization items, net		$ (2,217)	$ 119		(2,026)		843
Cash payments for reorganization items					$ 210		$ 167
Provision for expected allowed claims	$ 27

Note 27 - Discontinued Operations (Details) - USD ($) $ in Millions		1 Months Ended	2 Months Ended	8 Months Ended	12 Months Ended
	Sep. 03, 2013	Mar. 31, 2014	Aug. 31, 2013	Aug. 31, 2013	Dec. 31, 2012	Mar. 17, 2014
Repayment Subject to Certain Adjusted EBITDA [Member] \| Predecessor [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax			$ 35
Predecessor [Member] \| Personalized and Document Imaging Segment [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax				$ (217)	$ 51
Predecessor [Member] \| Non-refundable Consideration [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax			64
Predecessor [Member] \| Unamortized Pension Losses [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax			1,500
Predecessor [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax			$ (163)
Interest Expense, Debt				$ 14	$ 19
Junior DIP Credit Agreement Term Loan [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Repayments of Debt	$ 200
Personalized and Document Imaging Segment [Member]
Note 27 - Discontinued Operations (Details) [Line Items]
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds	325
Discontinued Operation, Contingent Consideration	$ 35
Incremental Consideration on Sale of Business						$ 20
Payments of Incremental Consideration		$ 13

Note 27 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2013
Personalized and Document Imaging Segment [Member]
Note 27 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition [Line Items]
Receivables, net		$ 16
Inventories, net	$ 2	62
Property, plant and equipment, net	4	10
Other assets	6	7
Current assets held for sale	12	95
Trade payables	1	24
Miscellaneous payables and accruals		14
Current liabilities held for sale	1	38
Current assets held for sale	$ 14	$ 95

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Sep. 30, 2013

^[1]

Aug. 31, 2013

Dec. 31, 2014

^[1]

Sep. 30, 2014

^[1]

Jun. 30, 2014

^[1]

Mar. 31, 2014

^[1]

Dec. 31, 2013

^[1]

Jun. 30, 2013

^[1]

Mar. 31, 2013

^[1]

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Successor [Member] | Personalized and Document Imaging Segment [Member]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

$ 77

$ 61

Successor [Member] | Digital Capture and Devices Operations [Member]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

Successor [Member] | Other Discontinued Operations [Member]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

(Provision) benefit for income taxes related to discontinued operations

(2)

(5)

Earnings (loss) from discontinued operations, net of income taxes

$ 10

$ (1)

$ (12)

$ (2)

$ 19

$ (6)

$ 4

Predecessor [Member] | Personalized and Document Imaging Segment [Member]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

$ 738

$ 1,350

Predecessor [Member] | Digital Capture and Devices Operations [Member]

(217)

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

Predecessor [Member] | Kodak Gallery Operations [Member]

(78)

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

Predecessor [Member] | Other Discontinued Operations [Member]

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

(17)

(7)

Note 27 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]

761

1,465

(Provision) benefit for income taxes related to discontinued operations

$ (163)

(12)

Earnings (loss) from discontinued operations, net of income taxes

$ (78)

^[1]

$ (16)

$ 41

$ (135)

$ (42)

[1]	Refer to Note 27, "Discontinued Operations", in the Notes to Financial Statements for a discussion regarding discontinued operations.

Quarterly Sales and Earnings Data (Unaudited) (Details) - USD ($) $ in Millions		2 Months Ended	3 Months Ended		4 Months Ended	8 Months Ended	12 Months Ended
	Feb. 01, 2013	Aug. 31, 2013	Sep. 30, 2014	Mar. 31, 2013	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Licensing Revenue [Member] \| Successor [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Increase (Decrease) in Earnings from Continuing Operations			$ (51)
Licensing Revenue [Member] \| Predecessor [Member] \| Intellectual Property [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Increase (Decrease) in Earnings from Continuing Operations				$ (530)
Successor [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Licenses Revenue			$ 51
Reorganization Items					$ 16		$ 13
Predecessor [Member] \| Intellectual Property [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Proceeds from Sale of Intangible Assets				535
Predecessor [Member] \| Impairment Charges [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Increase (Decrease) in Earnings from Continuing Operations				55
Asset Impairment Charges				77
Predecessor [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Reorganization Items		$ (2,217)		$ 119		$ (2,026)		$ 843
Intellectual Property [Member]
Quarterly Sales and Earnings Data (Unaudited) (Details) [Line Items]
Proceeds from Sale of Intangible Assets	$ 530

Quarterly Sales and Earnings Data (Unaudited) (Details) - Quarterly Sales and Earnings Data Ending 2014 - Successor [Member] - USD ($)
$ / shares in Units, $ in Millions

1 Months Ended

3 Months Ended

4 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

2014

Net sales from continuing operations (in Dollars)

$ 198

$ 529

$ 564

$ 525

$ 484

$ 609

Gross profit from continuing operations (in Dollars)

109

156

102

$ 120

$ 456

(Loss) earnings from continuing operations (in Dollars)

(31)

(40)

^[1]

(60)

(53)

(51)

(Loss) earnings from discontinued operations (4) (in Dollars)

^[2]

(1)

^[2]

(12)

^[2]

(2)

^[2]

(6)

^[2]

Net (loss) earnings attributable to Eastman Kodak Company (in Dollars)

$ (18)

$ (42)

$ 17

$ (62)

$ (36)

$ (63)

$ (81)

$ (123)

Basic net (loss) earnings per share attributable to Eastman Kodak Company

Continuing operations

$ (0.98)

$ 0.70

$ (1.44)

$ (1.32)

Discontinued operations

(0.02)

(0.29)

(0.05)

0.46

Diluted net (loss) earnings per share attributable to Eastman Kodak Company

(1.00)

0.41

(1.49)

(0.86)

Continuing operations

(0.98)

0.67

(1.44)

(1.32)

Discontinued operations

(0.02)

(0.28)

(0.05)

0.46

$ (1.00)

$ 0.39

$ (1.49)

$ (0.86)

[1]	Includes pre-tax licensing revenue of $51 million which increased net earnings from continuing operations by $51 million.
[2]	Refer to Note 27, "Discontinued Operations", in the Notes to Financial Statements for a discussion regarding discontinued operations.

Quarterly Sales and Earnings Data (Unaudited) (Details) - Quarterly Sales and Earnings Data Ending 2013 - USD ($)
$ / shares in Units, $ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

8 Months Ended

12 Months Ended

Sep. 30, 2013

Aug. 31, 2013

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2013

Aug. 31, 2013

Dec. 31, 2014

Dec. 31, 2012

Net sales from continuing operations

2013

$ 198

$ 529

$ 564

$ 525

$ 484

$ 609

Gross profit from continuing operations

109

156

102

$ 120

$ 456

(Loss) earnings from continuing operations

(31)

(40)

^[1]

(60)

(53)

(51)

(Loss) earnings from discontinued operations (4)

^[2]

(1)

^[2]

(12)

^[2]

(2)

^[2]

(6)

^[2]

Net (loss) earnings attributable to Eastman Kodak Company

$ (18)

$ (42)

$ 17

$ (62)

$ (36)

$ (63)

$ (81)

$ (123)

Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company

Continuing operations (in Dollars per share)

$ (0.67)

$ (1.37)

$ (2.04)

$ (3.05)

Discontinued operations (in Dollars per share)

0.24

(0.14)

0.10

Total (in Dollars per share)

$ (0.43)

$ (1.51)

$ (1.94)

$ (2.95)

Net sales from continuing operations

2013

$ 365

$ 583

$ 594

Gross profit from continuing operations

133

150

$ 368

$ 293

(Loss) earnings from continuing operations

2,085

^[3]

(208)

324

^[4]

(Loss) earnings from discontinued operations (4)

(78)

^[2]

(16)

^[2]

(135)

(42)

Net (loss) earnings attributable to Eastman Kodak Company

$ 2,007

$ (224)

$ 283

$ 2,066

$ (1,379)

Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company

Continuing operations (in Dollars per share)

$ 7.65

$ (0.76)

$ 1.19

$ 8.08

$ (4.92)

Discontinued operations (in Dollars per share)

(0.29)

(0.06)

0.15

(0.50)

(0.15)

Total (in Dollars per share)

$ 7.36

$ (0.82)

$ 1.04

$ 7.58

$ (5.07)

[1]	Includes pre-tax licensing revenue of $51 million which increased net earnings from continuing operations by $51 million.
[2]	Refer to Note 27, "Discontinued Operations", in the Notes to Financial Statements for a discussion regarding discontinued operations.
[3]	Includes income of $2,217 million from Reorganization items, net
[4]	Includes proceeds of $535 million from the sale and licensing of certain intellectual property assets which increased net earnings from continuing operations by $530 million; a pre-tax impairment charge of $77 million included in Other operating expense (income), net, which decreased net earnings from continuing operations by $55 million and $119 million of Reorganization items, net

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation and Qualifying Accounts - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2013	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012
Successor [Member] \| Allowance for Doubtful Accounts, Current [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period			$ 6
Charges to earnings and equity	$ 6		5
Balance at end of period	6		11
Successor [Member] \| Allowance for Sales Returns [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	3		3
Charges to earnings and equity	2		3
Amounts written off	2		3
Balance at end of period	3	$ 3	3
Successor [Member] \| Reserves for Doubtful Accounts and Sales Returns and Allowances, Current [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	3		9
Charges to earnings and equity	8		8
Amounts written off	2		3
Balance at end of period	9	3	14
Successor [Member] \| Valuation Allowance of Deferred Tax Assets [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	1,273		953
Charges to earnings and equity	157		257
Amounts written off	477		83
Balance at end of period	953	1,273	$ 1,127
Predecessor [Member] \| Allowance for Doubtful Accounts, Current [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	22	30		$ 27
Charges to earnings and equity				12
Amounts written off		8		9
Balance at end of period		22		30
Predecessor [Member] \| Allowance for Sales Returns [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	3	5		11
Charges to earnings and equity		3		10
Amounts written off		5		16
Balance at end of period		3		5
Predecessor [Member] \| Reserves for Doubtful Accounts and Sales Returns and Allowances, Current [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	25	35		38
Charges to earnings and equity		3		22
Amounts written off		13		25
Balance at end of period		25		35
Predecessor [Member] \| Valuation Allowance of Deferred Tax Assets [Member]
Deducted in the Statement of Financial Position:
Balance at beginning of period	$ 1,273	2,838		2,560
Charges to earnings and equity		180		807
Amounts written off		1,745		529
Balance at end of period		$ 1,273		$ 2,838

Label

Element

Value

Plus: Fair value of noncontrolling interests

us-gaap_RedeemableNoncontrollingInterestEquityFairValue

$ 10,000,000

us-gaap_RestructuringReserve

$ 60,000,000

Per share value (in Dollars per share)

us-gaap_SharesIssuedPricePerShare

$ 14.11

Reorganization value of Successor assets

us-gaap_ReorganizationValue

$ 3,463,000,000

Less: Other non-operating liabilities

us-gaap_OtherLiabilities

18,000,000

Accelerated Depreciation [Member] | Predecessor [Member]

Employee Severance [Member] | Predecessor [Member]

us-gaap_RestructuringReserve

^[1]

Facility Closing [Member] | Predecessor [Member]

us-gaap_RestructuringReserve

38,000,000

^[1]

Long Lived Asset Impairmentsand Inventory Write Downs [Member] | Predecessor [Member]

us-gaap_RestructuringReserve

22,000,000

^[1]

Additional Paid-in Capital [Member] | Successor [Member]

us-gaap_RestructuringReserve

^[1]

Noncontrolling Interest [Member] | Successor [Member]

us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

613,000,000

Parent [Member] | Successor [Member]

us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

10,000,000