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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2015	Oct. 15, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN KODAK CO
Trading Symbol	KODK
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		41,990,867
Amendment Flag	false
Entity Central Index Key	0000031235
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q3

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues
Sales	$ 357	$ 475	$ 1,066	$ 1,300
Services	89	93	265	284
Total revenues	446	568	1,331	1,584
Cost of revenues
Sales	287	343	880	1,021
Services	60	69	189	216
Total cost of revenues	347	412	1,069	1,237
Gross profit	99	156	262	347
Selling, general and administrative expenses	59	67	179	239
Research and development costs	15	20	50	73
Restructuring costs and other	6	9	29	42
Other operating (income) expense, net	(2)	2		2
Income (loss) from continuing operations before interest expense, other charges, net, reorganization items, net and income taxes	21	58	4	(9)
Interest expense	16	15	46	47
Other charges, net	(3)	(1)	(15)	(4)
Reorganization items, net		1	5	11
Income (loss) from continuing operations before income taxes	2	41	(62)	(71)
Provision for income taxes	15	10	28	11
(Loss) income from continuing operations	(13)	31	(90)	(82)
(Loss) earnings from discontinued operations, net of income taxes	(8)	(12)	(8)	5
Net (loss) income	(21)	19	(98)	(77)
Less: Net income attributable to noncontrolling interests	1	2	6	4
NET (LOSS) INCOME ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (22)	$ 17	$ (104)	$ (81)
Basic net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (0.34)	$ 0.70	$ (2.29)	$ (2.06)
Discontinued operations (in Dollars per share)	(0.19)	(0.29)	(0.19)	0.12
Total (in Dollars per share)	(0.53)	0.41	(2.48)	(1.94)
Diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	(0.34)	0.67	(2.29)	(2.06)
Discontinued operations (in Dollars per share)	(0.19)	(0.28)	(0.19)	0.12
Total (in Dollars per share)	$ (0.53)	$ 0.39	$ (2.48)	$ (1.94)
Number of common shares used in basic and diluted net (loss) earnings per share
Basic (in Shares)	41.9	41.8	41.9	41.7
Diluted (in Shares)	41.9	43.3	41.9	41.7

Consolidated Statement of Comprehensive Loss (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
NET (LOSS) INCOME	$ (21)	$ 19	$ (98)	$ (77)
Less: Net income attributable to noncontrolling interests	1	2	6	4
Net (loss) income attributable to Eastman Kodak Company	(22)	17	(104)	(81)
Other comprehensive loss, net of tax:
Currency translation adjustments	(23)	(17)	(27)	(10)
Unrealized (losses) on available-for-sale securities, net of tax		(1)	(1)
Pension and other postretirement benefit plan obligation activity, net of tax	(3)	(20)	2	(35)
Other comprehensive loss, net of tax attributable to Eastman Kodak Company	(26)	(38)	(26)	(45)
COMPREHENSIVE LOSS, NET OF TAX ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (48)	$ (21)	$ (130)	$ (126)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 521	$ 712
Receivables, net	376	414
Inventories, net	375	349
Deferred income taxes	21	31
Assets held for sale		14
Other current assets	32	30
Total current assets	1,325	1,550
Property, plant and equipment, net of accumulated depreciation of $314 and $231, respectively	433	524
Goodwill	90	96
Intangible assets, net of accumulated amortization of $52 and $33, respectively	164	182
Restricted cash	38	37
Deferred income taxes	29	38
Other long-term assets	121	129
TOTAL ASSETS	2,200	2,556
Liabilities
Accounts payable, trade	186	212
Current portion of long-term debt	4	5
Liabilities held for sale		10
Other current liabilities	312	372
Total current liabilities	502	599
Long-term debt, net of current portion	670	672
Pension and other postretirement liabilities	556	662
Other long-term liabilities	290	324
Total liabilities	2,018	2,257
Commitments and Contingencies (Note 5)
Equity
Common stock, $0.01 par value	0	0
Additional paid in capital	629	621
Treasury stock, at cost	(5)	(4)
Accumulated deficit	(307)	(204)
Accumulated other comprehensive loss	(162)	(136)
Total Eastman Kodak Company shareholders’ equity	155	277
Noncontrolling interests	27	22
Total equity	182	299
TOTAL LIABILITIES AND EQUITY	$ 2,200	$ 2,556

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Property, plant and equipment, accumulated depreciation	$ 314	$ 231
Intangible assets, accumulated amortization	$ 52	$ 33
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (98)	$ (77)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization	113	161
Pension and other postretirement income	(81)	(68)
Net gain on sales of businesses/assets	(4)	(22)
Gain on assets acquired for no monetary consideration	(3)
Non-cash restructuring costs, asset impairments and other charges	7	2
Stock based compensation	17	6
Payment of claims	(10)	(2)
Non-cash reorganizations items, net		(7)
Provision (benefit) for deferred income taxes	8	(11)
Decrease in receivables	12	150
Increase in inventories	(40)	(50)
Decrease in liabilities excluding borrowings	(65)	(227)
Other items, net	1	10
Total adjustments	(45)	(58)
Net cash used in operating activities	(143)	(135)
Cash flows from investing activities:
Additions to properties	(25)	(22)
Net proceeds from sales of businesses/assets, net	2	16
(Funding) use of restricted cash	(6)	62
Marketable securities - purchases		(2)
Net cash (used in) provided by investing activities	(29)	54
Cash flows from financing activities:
Repayment of emergence credit facilities	(3)	(3)
Equity transactions of noncontrolling interests		(3)
Net repayment of VIE credit facility	(1)
Treasury stock purchases	(1)	(1)
Net cash used in financing activities	(5)	(7)
Effect of exchange rate changes on cash	(14)	(12)
Net decrease in cash and cash equivalents	(191)	(100)
Cash and cash equivalents, beginning of period	712	844
Cash and cash equivalents, end of period	$ 521	$ 744

Note 1 - Basis of Presentation and Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair statement of the results of operations, financial position and cash flows of Eastman Kodak Company (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. Kodak is the primary beneficiary of a utilities variable interest entity, RED – Rochester, LLC (“RED”). Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $71 million and $9 million, respectively, as of September 30, 2015 and $77 million and $11 million, respectively, as of December 31, 2014. RED’s equity in those net assets as of September 30, 2015 and December 31, 2014 is $27 million and $21 million, respectively. RED’s results of operations are reflected in net income attributable to noncontrolling interest in the accompanying Consolidated Statement of Operations. Reclassifications Certain amounts for prior periods have been reclassified to conform to the current period classification due to Kodak’s new organization structure as of January 1, 2015 and for a change in the segment measure of profitability. Refer to Note 14, “Segment Information” for more information about these changes. In addition to the changes in segment reporting under the new organization structure, tenant rental income for Eastman Business Park previously reported in Cost of Revenues is now reported in Revenues. RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In April 2014, the Financial Accounting Standards Board (“FASB”) issued 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 were 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. The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2015, the FASB issued ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). ASU 2015-07 removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 (January 1, 2016 for Kodak) with retrospective application to all periods presented. Early application is permitted. The adoption of this guidance requires changes in presentation only and will not have an impact on Kodak’s Consolidated Financial Statements. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest (Sub-Topic 835.30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15 clarifying the application of this guidance to line of credit arrangements. The amendments in the ASUs are effective retrospectively for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). Early adoption is permitted for financial statements not previously issued. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In February 2015, the FASB issued ASU 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. The amendments in ASU 2015-02 change the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in this ASU are effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). Early adoption is permitted, including adoption in an interim period. A reporting entity may apply the amendments in this ASU either retrospectively or use a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In July 2015, the FASB deferred the effective date of ASU 2014-09. The new revenue standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 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.

Note 2 - Receivables, Net

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

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

NOTE 2: RECEIVABLES, NET

	As of
(in millions)	September 30, 2015		December 31, 2014
Trade receivables	$	320	$	361
Miscellaneous receivables		56		53
Total (net of allowances of $11 as of September 30, 2015 and December 31, 2014).	$	376	$	414

Approximately $26 million and $31 million of the total trade receivable amounts as of September 30, 2015 and December 31, 2014, 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.

Note 3 - Inventories, Net

9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 3: INVENTORIES, NET

	As of
(in millions)	September 30, 2015		December 31, 2014
Finished goods	$	223	$	204
Work in process		74		73
Raw materials		78		72
Total	$	375	$	349

Note 4 - Goodwill

9 Months Ended

Sep. 30, 2015

Disclosure Text Block Supplement [Abstract]

Goodwill Disclosure [Text Block]

NOTE 4: GOODWILL

The following table presents the changes in the carrying value of goodwill by reportable segment. The Enterprise Inkjet Systems and Eastman Business Park segments do not have goodwill and are therefore not presented.

(in millions)	Print Systems		Micro 3D Printing and Packaging			Software and Solutions		Consumer and Film		Intellectual Property Solutions		Total

Balance as of January 1, 2015:	$	56	$	26		$	6	$	6	$	2	$	96
Impairment		-		(6	)		-		-		-		(6	)
Balance as of September 30, 2015:	$	56	$	20		$	6	$	6	$	2	$	90

As a result of the change in segments that became effective as of January 1, 2015, Kodak’s goodwill reporting units changed. Refer to Note 14, “Segment Information” for additional information on the change to Kodak’s organizational structure. The Print Systems segment has two goodwill reporting units: Prepress Solutions and Electrophotographic Printing Solutions. The Micro 3D Printing and Packaging segment has two goodwill reporting units: Packaging and Functional Printing. The Software and Solutions segment has two goodwill reporting units: Kodak Technology Solutions and Unified Workflow Solutions. The Consumer and Film segment has three goodwill reporting units: Consumer Inkjet Solutions, Entertainment Imaging and Commercial Films and Brand Licensing. The Enterprise Inkjet Systems segment has two goodwill reporting units: Commercial Inkjet Printing Solutions and Digital Front-End Controllers. The Intellectual Property Solutions segment and the Eastman Business Park segment each have one goodwill reporting unit.

As of December 31, 2014, the goodwill balance of $96 million under the prior year segment reporting structure was comprised of $67 million for the Graphics, Entertainment and Commercial Films segment and $29 million for the Digital Printing and Enterprise segment. The goodwill in the Graphics, Entertainment and Commercial Films segment was reported in the Graphics and Intellectual Property and Brand Licensing reporting units. The goodwill in the Digital Printing and Enterprise segment was reported in the Packaging and Functional Printing and Consumer Inkjet Systems reporting units.

Goodwill previously reported in the Graphics goodwill reporting unit was transferred to the Prepress Solutions goodwill reporting unit and the Unified Workflow Solutions goodwill reporting unit. The goodwill previously reported in the Packaging and Functional Printing goodwill reporting unit was transferred to the Packaging goodwill reporting unit and the Functional Printing goodwill reporting unit. The goodwill previously reported in the Intellectual Property and Brand Licensing goodwill reporting unit was transferred to the Intellectual Property Solutions goodwill reporting unit and the Brand Licensing goodwill reporting unit. Goodwill was reassigned to affected reporting units using a relative fair value allocation.

Due to the change in Kodak’s reporting units and the delay in commercializing new technologies in the Functional Printing reporting unit, Kodak concluded that the carrying value of the Functional Printing reporting unit exceeded its implied fair value. The fair value of the Functional Printing reporting unit was estimated using the discounted cash flow method 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 $6 million in the first quarter of 2015 that is included in Other operating (income) expense, net in the Consolidated Statement of Operations representing the entire amount of goodwill for this reporting unit.

Note 5 - Commitments and Contingencies	9 Months Ended
Note 5 - Commitments and Contingencies	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 5: COMMITMENTS AND CONTINGENCIES Environmental 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 voluntary petition for bankruptcy by the Company and its U.S. subsidiaries, it elected to discontinue funding and participation in remedial investigations of the LPRSA. STWB and its parent, Bayer, filed proofs of claim against the Company and its U.S. subsidiaries. These claims have been discharged pursuant to the First Amended Joint Chapter 11 Plan of Reorganization. Environmental matters at three sites owned by the Company and one site for which the Company was not the owner but was responsible for the remediation were not resolved by the discharge. On March 17, 2015, the Company entered into an agreement with STWB related to these four sites. The agreement calls for the Company to retain ownership and environmental responsibility of one of the sites. Ownership and environmental responsibility for one site and environmental responsibility for the unowned site transferred to STWB in the second quarter of 2015. Ownership of the remaining site is expected to pass to an unrelated party by 2018 at which point the Company’s environmental responsibility will pass to STWB. If the ownership for the fourth site does not transfer to that unrelated party prior to January 1, 2020, the Company and STWB will share approximately equally in the ongoing costs of the site. As a result of this agreement, the Company reduced its environmental liabilities by approximately $5 million and recognized a gain in the first quarter of 2015 of the same amount. Other Commitments and Contingencies As of September 30, 2015, the Company had outstanding letters of credit of $118 million issued under the Asset Based Revolving Credit Agreement (the “ABL Credit Agreement”), as well as bank guarantees and letters of credit of $5 million, surety bonds in the amount of $18 million, and restricted cash and deposits of $53 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies, rental payments and to support various customs, tax and trade activities. The restricted cash and deposits are reflected in Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position. Kodak’s Brazilian operations are involved in various litigation matters and have received or been the subject of numerous governmental assessments related to indirect and other taxes in various stages of litigation, as well as civil litigation and disputes associated with former employees and contract labor. The tax matters, which comprise the majority of the litigation matters, are primarily related to federal and state value-added taxes. Kodak is disputing these matters and intends to vigorously defend its position. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of September 30, 2015, 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 $43 million. In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of September 30, 2015, Kodak has posted security composed of $5 million of pledged cash reported within Restricted cash in the Consolidated Statement of Financial Position and liens on certain Brazilian assets with a net book value of approximately $58 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor. Kodak is involved in various lawsuits, claims, investigations, 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 position or results of operations. Litigation is inherently unpredictable, and judgments could be rendered or settlements entered that could adversely affect Kodak’s operating results or cash flows in a particular period. Kodak routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable.

Note 6 - Guarantees

9 Months Ended

Sep. 30, 2015

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 6: GUARANTEES

EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $19 million and the outstanding amount for those guarantees is $7 million.

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

Warranty Costs

Kodak has warranty obligations in connection with the sale of its products and equipment. The original warranty period is generally three months or less. In limited cases it may be longer but never exceeding one year. 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, 2014	$	5
Actual warranty experience during 2015		(6	)
2015 warranty provisions		5
Accrued warranty obligations as of September 30, 2015	$	4

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 from December 31, 2014 to September 30, 2015, 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, 2014	$	27
New extended warranty and maintenance arrangements in 2015		140
Recognition of extended warranty and maintenance arrangement revenue in 2015		(141	)
Deferred revenue on extended warranties as of September 30, 2015	$	26

Note 7 - Income Taxes

9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 7: INCOME TAXES

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

	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)	2015			2014			2015			2014
Earnings (loss) from continuing operations before income taxes	$	2		$	41		$	(62	)	$	(71	)
Effective tax rate		750.0	%		24.4	%		(45.2	)%		(15.5	)%
Provision for income taxes		15			10			28			11
Provision (benefit) for income taxes @ 35%		1			14			(22	)		(25	)
Difference between tax at effective vs. statutory rate	$	14		$	(4	)	$	50		$	36

The difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% for the three month period ended September 30, 2015 is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized and (2) a provision associated with foreign withholding taxes on undistributed earnings.

The difference between the Company’s recorded provision and the benefit that would result from applying the U.S. statutory rate of 35.0% for the nine month period ended September 30, 2015 is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized and (2) a provision associated with foreign withholding taxes on undistributed earnings.

For the three months ended September 30, 2014, the difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) income generated within the U.S. for which no provision was recognized, offset by losses in certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a benefit associated with foreign withholding taxes on undistributed earnings, and (3) changes in audit reserves.

For the nine months ended September 30, 2014, the difference between the Company’s recorded provision and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a benefit as a result of Kodak reaching a settlement with a taxing authority in a location outside the U.S. related to withholding taxes, (3) a benefit associated with foreign withholding taxes on undistributed earnings, and (4) changes in audit reserves.

Note 8 - Restructuring Liabilities

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 8: RESTRUCTURING LIABILITIES

Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first nine months of 2015 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included continued progress toward the Leeds plate manufacturing facility exit, as well as various targeted reductions in service, sales, research and development and other administrative functions.

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, phased out production at the site through the third quarter of 2015, and expects to complete the exit of the facility by the second quarter of 2016.

As a result of the decision, Kodak currently expects to incur total charges of $20 to $30 million, including approximately $10 million of charges related to separation benefits, $10 to $15 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.

Kodak incurred severance charges of $1 million and $7 million and accelerated depreciation charges of $1 million and $6 million in the three and nine months ended September 30, 2015, respectively, and other exit costs of $1 million in both the three and nine months ended September 30, 2015 under this program.

On a cumulative basis as of September 30, 2015, Kodak has recorded severance charges of $10 million, long-lived asset impairment charges of $2 million, accelerated depreciation charges of $8 million, and other exit costs of $1 million.

Restructuring Reserve Activity

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three and nine months ended September 30, 2015 were as follows:

(in millions)	Severance Reserve (1)			Exit Costs Reserve (1)			Long-lived Asset Impairments and Inventory Write-downs (1)			Accelerated Depreciation (1)			Total
Balance as of December 31, 2014	$	22		$	5		$	-		$	-		$	27

Q1 2015 charges		16			1			-			3			20
Q1 utilization/cash payments		(10	)		(1	)		-			(3	)		(14	)
Q1 2015 other adjustments & reclasses (2)		(6	)		-			-			-			(6	)
Balance as of March 31, 2015	$	22		$	5		$	-		$	-		$	27

Q2 2015 charges	$	5		$	1		$	-		$	2		$	8
Q2 utilization/cash payments		(10	)		(1	)		-			(2	)		(13	)
Q2 2015 other adjustments & reclasses (3)		(1	)		-			-			-			(1	)
Balance as of June 30, 2015	$	16		$	5		$	-		$	-		$	21

Q3 2015 charges	$	4		$	1		$	1		$	1		$	7
Q3 utilization/cash payments		(5	)		(2	)		(1	)		(1	)		(9	)
Q3 2015 other adjustments & reclasses (4)		(1	)		-			-			-			(1	)
Balance as of September 30, 2015	$	14		$	4		$	-		$	-		$	18

(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)	The $(6) million includes $(4) million of severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position, and $(2) million of foreign currency translation adjustments.

(3)	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.

(4) The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position

For the three months ended September 30, 2015, the $7 million of charges includes $1 million of charges for accelerated depreciation which were reported in Cost of revenues in the accompanying Consolidated Statement of Operations. The remaining $6 million was reported as Restructuring costs and other.

The severance costs for the three months ended September 30, 2015 related to the elimination of approximately 25 positions, primarily administrative positions in the United States and Canada.

For the nine months ended September 30, 2015, the $35 million of charges includes $6 million of charges for accelerated depreciation which were reported in Cost of revenues in the accompanying Consolidated Statement of Operations. The remaining $29 million was reported as Restructuring costs and other.

The severance costs for the nine months ended September 30, 2015 related to the elimination of approximately 425 positions, including approximately 200 manufacturing/ service positions, 50 research and development positions and 175 administrative positions. The geographic composition of these positions includes approximately 150 in the United States and Canada and 275 throughout the rest of the world.

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

Note 9 - Retirement Plans and Other Postretirement Benefits

9 Months Ended

Sep. 30, 2015

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 9: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

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

	Three Months Ended September 30,												Nine Months Ended September 30,
(in millions)	2015						2014						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	4		$	1		$	4		$	1		$	12		$	3		$	13		$	4
Interest cost		37			4			42			7			111			13			136			23
Expected return on plan assets		(68	)		(7	)		(72	)		(9	)		(204	)		(23	)		(226	)		(29	)
Amortization of:
Prior service credit		(1	)		-			(1	)		-			(5	)		-			(1	)		-
Actuarial gain		-			(1	)		-			-			-			(2	)		-			-
Net pension income before special termination benefits		(28	)		(3	)		(27	)		(1	)		(86	)		(9	)		(78	)		(2	)
Special termination benefits		1			-			3			-			6			-			3			-
Net pension income		(27	)		(3	)		(24	)		(1	)		(80	)		(9	)		(75	)		(2	)
Other plans including unfunded plans		-			2			-			3			-			6			-			6
Total net pension (income) expense	$	(27	)	$	(1	)	$	(24	)	$	2		$	(80	)	$	(3	)	$	(75	)	$	4

For the nine months ended September 30, 2015, the special termination benefits charges of $6 million were incurred as a result of Kodak’s restructuring actions.

Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $12 million relating to its defined benefit pension plans for the nine months ended September 30, 2015.

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

(in millions)	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Service cost	$	-	$	-	$	-	$	-
Interest cost		1		1		2		3
Total net postretirement benefit expense	$	1	$	1	$	2	$	3

Kodak paid benefits, net of participant contributions, totaling $4 million relating to its postretirement benefit plans for the nine months ended September 30, 2015.

Note 10 - Earnings Per Share

9 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 10: EARNINGS PER SHARE

Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share include any dilutive effect of potential common shares. In periods with a net loss from continuing operations, 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 41.9 million for both the three and nine months ended September 30, 2015, and 41.7 million for the nine months ended September 30, 2014. For the three months ended September 30, 2014, weighted-average basic shares outstanding were 41.8 million and weighted-average diluted shares outstanding were 43.3 million.

As a result of the net loss from continuing operations presented for the three months and nine months ended September 30, 2015 and the nine months ended September 30, 2014, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period. If Kodak had reported earnings from continuing operations for the three months and nine months ended September 30, 2015 and the nine months ended September 30, 2014, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

(in millions of shares)	Three Months Ended September 30,		Nine Months Ended September 30,
	2015		2015		2014
Unvested share-based awards		0.2		0.2		0.3
Detachable warrants to purchase common shares		-		0.4		1.7
Total		0.2		0.6		2.0

Weighted-average diluted shares outstanding for the three months ended September 30, 2014 were 43.3 million and included the dilutive effect of the following potential shares of common stock:

(in millions of shares)	Three Months Ended September 30,
	2014
Unvested share-based awards		0.2
Detachable warrants to purchase common shares		1.3
Total		1.5

The computation of diluted earnings per share would have excluded 0.1 million shares for the three month periods ended September 30, 2015 and September 30, 2014 and 0.2 million shares for the nine month period ended September 30, 2014 associated with the assumed conversion of outstanding employee stock options because the effects would have been anti-dilutive. There were no potentially dilutive outstanding employee stock options in the nine month period ended September 30, 2015.

Note 11 - Shareholders' Equity	9 Months Ended
Note 11 - Shareholders' Equity	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 11: SHAREHOLDERS’ EQUITY Kodak has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of September 30, 2015 and December 31, 2014, there were 42.0 million shares of common stock and 41.9 million shares of common stock, respectively, and no shares of preferred stock outstanding. Treasury stock consisted of approximately 0.3 million shares and 0.2 million shares at September 30, 2015 and December 31, 2014, respectively. Stock-Based Compensation Kodak may settle a portion of its 2015 incentive compensation plans with a variable amount of common stock based on the stock price at the time of settlement. The plans include minimum performance gates and annual performance metrics for 2015. The amount of incentive compensation to be paid will depend on performance against the metrics. The fair value of the awards is determined based on a targeted dollar amount for the expected performance against the plans’ criteria as of the balance sheet date. The actual number of shares to be issued will be determined at the end of the performance period based on actual results achieved by Kodak and the stock price on the date of issuance. The shares will be issued under the 2013 Omnibus Incentive Plan. Stock compensation expense associated with these awards for the three and nine months ended September 30, 2015 represented approximately $2 million and $9 million, respectively, of the total stock compensation expense recorded by Kodak of $6 million and $17 million, respectively.

- Definition

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

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+ Details

Note 12 - Other Comprehensive Loss

9 Months Ended

Sep. 30, 2015

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 12: OTHER COMPREHENSIVE LOSS

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

(in millions)		Three Months Ended September 30,							Nine Months Ended September 30,
		2015			2014				2015			2014
Currency translation adjustments		$	(23	)	$	(17	)		$	(27	)	$	(10	)

Unrealized (losses) gains on available-for-sale securities, before tax			-			(1	)			(1	)		-
Tax provision			-			-				-			-
Unrealized (losses) gains on available-for-sale securities, net of tax			-			(1	)			(1	)		-

Pension and other postretirement benefit plan changes
Newly established prior service credit			-			61				4			61
Newly established net actuarial (loss) gain			(1	)		(80	)			4			(96	)
Tax benefit			-			-				-			(1	)
Newly established prior service credit and net actuarial (loss) gain, net of tax			(1	)		(19	)			8			(34	)
Reclassification adjustments:
Amortization of prior service credit	(a)		(2	)		(1	)	(a)		(6	)		(1	)
Amortization of actuarial gains	(a)		-			-		(a)		(1	)		-
Total reclassification adjustments			(2	)		(1	)			(7	)		(1	)
Tax provision			-			-				1			-
Reclassification adjustments, net of tax			(2	)		(1	)			(6	)		(1	)
Pension and other postretirement benefit plan changes, net of tax			(3	)		(20	)			2			(35	)
Other comprehensive loss		$	(26	)	$	(38	)		$	(26	)	$	(45	)

(a) Reclassified to Total Net Periodic Benefit Cost - refer to Note 9, "Retirement Plans and Other Postretirement Benefits" for additional information.

- Definition

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

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+ Details

Note 13 - Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2015

Accumulated Other Comprehensive Income Loss [Abstract]

Accumulated Other Comprehensive Income Loss [Text Block]

NOTE 13: ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss is composed of the following:

	As of
(in millions)	September 30, 2015			December 31, 2014
Currency translation adjustments	$	(59	)	$	(32	)
Unrealized loss on investments		(1	)		-
Pension and other postretirement benefit plan changes		(102	)		(104	)
Total	$	(162	)	$	(136	)

Note 14 - Segment Information

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 14: SEGMENT INFORMATION

Effective January 1, 2015, Kodak has seven reportable segments: Print Systems, Enterprise Inkjet Systems, Micro 3D Printing and Packaging, Software and Solutions, Consumer and Film, Intellectual Property Solutions and Eastman Business Park. The balance of Kodak’s continuing operations, which do not meet the criteria of a reportable segment, are reported in All Other. Prior period segment results have been revised to conform to the current period segment reporting structure. A description of the reportable segments follows.

Print Systems: The Print Systems segment is comprised of two lines of business: Prepress Solutions and Electrophotographic Printing Solutions.

Enterprise Inkjet Systems: The Enterprise Inkjet Systems segment is comprised of two lines of business: Commercial Inkjet Printing Solutions and Digital Front-End Controllers.

Micro 3D Printing and Packaging: The Micro 3D Printing and Packaging segment is comprised of two lines of business: Packaging and Micro 3D Printing.

Software and Solutions: The Software and Solutions segment is comprised of two lines of business: Kodak Technology Solutions and Unified Workflow Solutions.

Consumer and Film: The Consumer and Film segment is comprised of three lines of business: Consumer Inkjet Solutions; Entertainment Imaging and Commercial Films, and Brand Licensing.

Intellectual Property Solutions: The Intellectual Property Solutions segment includes licensing and research and development activities not directly related to the other segments.

Eastman Business Park: The Eastman Business Park segment includes the operations of the Eastman Business Park, a more than 1,200 acre technology center and industrial complex.

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 (as defined in Note 15 “Discontinued Operations”) and the RED utilities variable interest entity.

Segment financial information is shown below. Asset information on a segment basis is not disclosed as this information is not separately identified and internally reported to the Chief Operating Decision Maker (“CODM”). Depreciation and amortization is not disclosed as it is not included in the measure of segment profit or loss and is not separately identified and internally reported to the CODM.

	Three Months Ended September 30,				Nine Months Ended September 30,
(in millions)	2015		2014		2015		2014
Revenues from continuing operations:
Print Systems	$	278	$	319	$	814	$	928
Enterprise Inkjet Systems		39		43		123		138
Micro 3D Printing and Packaging		32		32		97		94
Software and Solutions		30		27		85		78

Consumer and Film		64		92		202		265
Intellectual Property Solutions		-		52		-		70
Eastman Business Park		3		3		10		11
Consolidated total	$	446	$	568	$	1,331	$	1,584

	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)	2015			2014			2015			2014
Segment Operational EBITDA and Consolidated loss from continuing operations before income taxes
Print Systems	$	28		$	31		$	61		$	63
Enterprise Inkjet Systems		(4	)		(12	)		(22	)		(36	)
Micro 3D Printing and Packaging (4)		5			1			9			(1	)
Software and Solutions		2			1			5			-
Consumer and Film		12			24			38			49
Intellectual Property Solutions		(4	)		45			(18	)		46
Eastman Business Park		-			-			1			-
Total of reportable segments		39			90			74			121
All Other		1			2			5			3
Restructuring costs and other		(6	)		(9	)		(29	)		(42	)
Corporate components of pension and OPEB income (1)		34			30			100			90
Depreciation and amortization		(36	)		(49	)		(113	)		(161	)
Stock based compensation		(6	)		(2	)		(17	)		(6	)
Consulting and other costs (2)		(4	)		(1	)		(11	)		(5	)
Idle costs (3)		-			(1	)		(2	)		(3	)
Costs previously allocated to discontinued operations		-			-			-			(4	)
Other operating income (expense), net excluding gain related to Unipixel termination (4)		(1	)		(2	)		(3	)		(2	)
Interest expense		(16	)		(15	)		(46	)		(47	)
Other charges, net		(3	)		(1	)		(15	)		(4	)
Reorganization items, net		-			(1	)		(5	)		(11	)

Consolidated income (loss) from continuing operations before income taxes		$	2			$	41			$	(62	)		$	(71	)

(1)	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses and curtailments and settlement components of pension and other postretirement benefit expenses.

(2)

Consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in the current year periods. The prior year periods primarily represent the cost of AlixPartners filling interim executive positions which are not captured within “Reorganization items, net” as well as consulting services provided by former executives during transitional periods.

(3)	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.

(4)

In the third quarter of 2015 a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating income (expense), net in the Consolidated Statement of Operations. Other operating income (expense), net is typically excluded from the segment measure. However, this particular gain was included in the Micro 3D Printing and Packaging segment’s earnings for the third quarter of 2015.

Segment Measure of Profit and Loss

Kodak’s segment measure of profit and loss is an adjusted earnings before interest, taxes, depreciation and amortization (“Operational EBITDA”). As demonstrated in the table above, operational EBITDA represents the income (loss) from continuing operations excluding the provision (benefit) for income taxes; Reorganization items, net; Other charges (income), net; Other operating income (expense), net (unless otherwise indicated); Restructuring costs; depreciation and amortization expense; corporate components of pension and OPEB income, stock-based compensation expense, consulting and other costs, idle costs, interest expense and; in prior periods, indirect costs previously allocated to discontinued operations and the impact of certain fresh start accounting adjustments.

Kodak’s segments are measured using Operational EBITDA both before and after allocation of corporate selling, general and administrative expenses (“SG&A”). The segment earnings measure reported is after allocation of corporate SG&A as this most closely aligns with U.S. GAAP. Research and development activities not directly related to the other segments are reported within the Intellectual Property Solutions segment.

Change in Segment Measure of Profit and Loss

During the third quarter of 2015 a gain was recognized related to assets that were acquired for no monetary consideration. The gain was reported in Other operating income (expense), net in the Consolidated Statement of Operations. Other operating income (expense), net is typically excluded from the segment measure. However, this particular gain was included in the Micro 3D Printing and Packaging segment’s earnings for the third quarter of 2015. The change affected third quarter of 2015 segment earnings by $3 million. No other periods were impacted by this change.

- Definition

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

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+ Details

Note 15 - Discontinued Operations

9 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

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

NOTE 15: DISCONTINUED OPERATIONS

Upon emergence from bankruptcy, as a part of a settlement agreement between Eastman Kodak Company, the KPP Trustees Limited (“KPP” or the “Trustee”), as trustee for the U.K. Pension Plan, and certain other Kodak entities, Kodak consummated the sale of certain assets of Kodak’s Personalized Imaging and Document Imaging businesses (together the “Business”) to KPP Holdco Limited (“KPP Holdco”), a wholly owned subsidiary of KPP, and certain direct and indirect subsidiaries of KPP Holdco (together with KPP Holdco, the “KPP Purchasing Parties”), for net cash consideration, in addition to the assumption by the KPP Purchasing Parties of certain liabilities of the Business, of $325 million. Up to $35 million in aggregate of the purchase price is subject to repayment to KPP if the Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018. Certain assets and liabilities of the Business in certain jurisdictions were not transferred at the initial closing, but were transferred in a series of deferred closings. The final deferred closing occurred in September 2015. Kodak operated the Business relating to the deferred closing jurisdiction, subject to certain covenants, until the applicable deferred closing occurred, and delivered to (or received 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 were reported as (Loss) earnings from discontinued operations, net of income taxes in the Consolidated Statement of Operations and the assets and liabilities of the Business were categorized as Assets held for sale or Liabilities held for sale in the Consolidated Statement of Financial Position, as appropriate.

On March 17, 2014 the KPP Purchasing Parties agreed to pay Kodak $20 million of incremental consideration ($13 million was paid in March of 2014 and the remainder was paid in March 2015) in lieu of working capital adjustments contemplated by the settlement agreement.

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

	As of
(in millions)	September 30, 2015		December 31, 2014
Inventories, net	$	-	$	2
Property, plant and equipment, net		-		4
Intangible assets and other		-		6
Assets held for sale	$	-	$	12

Trade payables	$	-	$	1
Liabilities held for sale	$	-	$	1

Discontinued operations of Kodak include the Business (excluding the consumer film business, for which Kodak entered into an ongoing supply arrangement with one or more KPP Purchasing Parties) and other miscellaneous businesses.

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

(in millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Revenues from Personalized and Document Imaging	$	-		$	1		$	1		$	60
Revenues from other discontinued operations		-			-			-			1
Total revenues from discontinued operations	$	-		$	1		$	1		$	61

Pre-tax (loss) earnings from Personalized and Document Imaging	$	(5	)	$	(9	)	$	(5	)	$	10
Provision for income taxes related to discontinued operations		(3	)		(3	)		(3	)		(5	)
(Loss) earnings from discontinued operations, net of income taxes	$	(8	)	$	(12	)	$	(8	)	$	5

The $5 million in pre-tax loss recognized in Q3 2015 represents costs incurred in the final deferred closing.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Note 16 - Financial Instruments

9 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 16: FINANCIAL INSTRUMENTS

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

		Value Of Items Recorded At Fair Value
(in millions)		As of September 30, 2015
		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		2		2		-		-

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

(in millions)			Value Of Items Not Recorded At Fair Value
			As of September 30, 2015
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	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		670		-		670		-
		Fair value		685		-		685		-

		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
(in millions)			As of December 31, 2014
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	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		-

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 three or nine months ended September 30, 2015.

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

Foreign Exchange

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

	Location of Gain or (Loss) Recognized in Income	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)		2015			2014			2015			2014
Foreign exchange losses, net	Other charges, net	$	(3	)	$	(1	)	$	(14	)	$	(3	)

Derivative Financial Instruments

Kodak, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates, commodity prices, and interest rates, which may adversely affect its results of operations and financial position. Kodak manages such exposures, in part, with derivative financial instruments.

Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs.

Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities. Kodak’s foreign currency forward contracts are not designated as hedges, and are marked to market through net loss at the same time that the exposed assets and liabilities are re-measured through net loss. The notional amount of such contracts open at September 30, 2015 was approximately $398 million. The majority of the contracts of this type held by Kodak are denominated in euros and Chinese renminbi.

Kodak had no derivatives designated as hedging instruments for the three and nine months ended September 30, 2015 and 2014. The location and amounts of pre-tax gains and losses related to derivatives not designated as hedging instruments reported in the Consolidated Statement of Operations are shown in the following table:

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

Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015		2014
Other charges, net	$	(6	)	$	4	$	15	$	12

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 September 30, 2015 was not significant to Kodak.

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

- Definition

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

+ References + Details

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair statement of the results of operations, financial position and cash flows of Eastman Kodak Company (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. Kodak is the primary beneficiary of a utilities variable interest entity, RED – Rochester, LLC (“RED”). Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $71 million and $9 million, respectively, as of September 30, 2015 and $77 million and $11 million, respectively, as of December 31, 2014. RED’s equity in those net assets as of September 30, 2015 and December 31, 2014 is $27 million and $21 million, respectively. RED’s results of operations are reflected in net income attributable to noncontrolling interest in the accompanying Consolidated Statement of Operations.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain amounts for prior periods have been reclassified to conform to the current period classification due to Kodak’s new organization structure as of January 1, 2015 and for a change in the segment measure of profitability. Refer to Note 14, “Segment Information” for more information about these changes. In addition to the changes in segment reporting under the new organization structure, tenant rental income for Eastman Business Park previously reported in Cost of Revenues is now reported in Revenues.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In April 2014, the Financial Accounting Standards Board (“FASB”) issued 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 were 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. The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2015, the FASB issued ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). ASU 2015-07 removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 (January 1, 2016 for Kodak) with retrospective application to all periods presented. Early application is permitted. The adoption of this guidance requires changes in presentation only and will not have an impact on Kodak’s Consolidated Financial Statements. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest (Sub-Topic 835.30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15 clarifying the application of this guidance to line of credit arrangements. The amendments in the ASUs are effective retrospectively for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). Early adoption is permitted for financial statements not previously issued. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In February 2015, the FASB issued ASU 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. The amendments in ASU 2015-02 change the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in this ASU are effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015 (January 1, 2016 for Kodak). Early adoption is permitted, including adoption in an interim period. A reporting entity may apply the amendments in this ASU either retrospectively or use a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In July 2015, the FASB deferred the effective date of ASU 2014-09. The new revenue standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 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.

Note 2 - Receivables, Net (Tables)

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

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

	As of
(in millions)	September 30, 2015		December 31, 2014
Trade receivables	$	320	$	361
Miscellaneous receivables		56		53
Total (net of allowances of $11 as of September 30, 2015 and December 31, 2014).	$	376	$	414

Note 3 - Inventories, Net (Tables)

9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	As of
(in millions)	September 30, 2015		December 31, 2014
Finished goods	$	223	$	204
Work in process		74		73
Raw materials		78		72
Total	$	375	$	349

Note 4 - Goodwill (Tables)

9 Months Ended

Sep. 30, 2015

Disclosure Text Block Supplement [Abstract]

Schedule of Goodwill [Table Text Block]

(in millions)	Print Systems		Micro 3D Printing and Packaging			Software and Solutions		Consumer and Film		Intellectual Property Solutions		Total

Balance as of January 1, 2015:	$	56	$	26		$	6	$	6	$	2	$	96
Impairment		-		(6	)		-		-		-		(6	)
Balance as of September 30, 2015:	$	56	$	20		$	6	$	6	$	2	$	90

Note 6 - Guarantees (Tables)

9 Months Ended

Sep. 30, 2015

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2014	$	5
Actual warranty experience during 2015		(6	)
2015 warranty provisions		5
Accrued warranty obligations as of September 30, 2015	$	4

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

Deferred revenue on extended warranties as of December 31, 2014	$	27
New extended warranty and maintenance arrangements in 2015		140
Recognition of extended warranty and maintenance arrangement revenue in 2015		(141	)
Deferred revenue on extended warranties as of September 30, 2015	$	26

Note 7 - Income Taxes (Tables)

9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

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

	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)	2015			2014			2015			2014
Earnings (loss) from continuing operations before income taxes	$	2		$	41		$	(62	)	$	(71	)
Effective tax rate		750.0	%		24.4	%		(45.2	)%		(15.5	)%
Provision for income taxes		15			10			28			11
Provision (benefit) for income taxes @ 35%		1			14			(22	)		(25	)
Difference between tax at effective vs. statutory rate	$	14		$	(4	)	$	50		$	36

Note 8 - Restructuring Liabilities (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

(in millions)	Severance Reserve (1)			Exit Costs Reserve (1)			Long-lived Asset Impairments and Inventory Write-downs (1)			Accelerated Depreciation (1)			Total
Balance as of December 31, 2014	$	22		$	5		$	-		$	-		$	27

Q1 2015 charges		16			1			-			3			20
Q1 utilization/cash payments		(10	)		(1	)		-			(3	)		(14	)
Q1 2015 other adjustments & reclasses (2)		(6	)		-			-			-			(6	)
Balance as of March 31, 2015	$	22		$	5		$	-		$	-		$	27

Q2 2015 charges	$	5		$	1		$	-		$	2		$	8
Q2 utilization/cash payments		(10	)		(1	)		-			(2	)		(13	)
Q2 2015 other adjustments & reclasses (3)		(1	)		-			-			-			(1	)
Balance as of June 30, 2015	$	16		$	5		$	-		$	-		$	21

Q3 2015 charges	$	4		$	1		$	1		$	1		$	7
Q3 utilization/cash payments		(5	)		(2	)		(1	)		(1	)		(9	)
Q3 2015 other adjustments & reclasses (4)		(1	)		-			-			-			(1	)
Balance as of September 30, 2015	$	14		$	4		$	-		$	-		$	18

Note 9 - Retirement Plans and Other Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2015

Compensation and Retirement Disclosure [Abstract]

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

	Three Months Ended September 30,												Nine Months Ended September 30,
(in millions)	2015						2014						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	4		$	1		$	4		$	1		$	12		$	3		$	13		$	4
Interest cost		37			4			42			7			111			13			136			23
Expected return on plan assets		(68	)		(7	)		(72	)		(9	)		(204	)		(23	)		(226	)		(29	)
Amortization of:
Prior service credit		(1	)		-			(1	)		-			(5	)		-			(1	)		-
Actuarial gain		-			(1	)		-			-			-			(2	)		-			-
Net pension income before special termination benefits		(28	)		(3	)		(27	)		(1	)		(86	)		(9	)		(78	)		(2	)
Special termination benefits		1			-			3			-			6			-			3			-
Net pension income		(27	)		(3	)		(24	)		(1	)		(80	)		(9	)		(75	)		(2	)
Other plans including unfunded plans		-			2			-			3			-			6			-			6
Total net pension (income) expense	$	(27	)	$	(1	)	$	(24	)	$	2		$	(80	)	$	(3	)	$	(75	)	$	4

Schedule of Net Benefit Costs [Table Text Block]

(in millions)	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Service cost	$	-	$	-	$	-	$	-
Interest cost		1		1		2		3
Total net postretirement benefit expense	$	1	$	1	$	2	$	3

Note 10 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

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

(in millions of shares)	Three Months Ended September 30,		Nine Months Ended September 30,
	2015		2015		2014
Unvested share-based awards		0.2		0.2		0.3
Detachable warrants to purchase common shares		-		0.4		1.7
Total		0.2		0.6		2.0

(in millions of shares)	Three Months Ended September 30,
	2014
Unvested share-based awards		0.2
Detachable warrants to purchase common shares		1.3
Total		1.5

Note 12 - Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2015

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) [Table Text Block]

(in millions)		Three Months Ended September 30,							Nine Months Ended September 30,
		2015			2014				2015			2014
Currency translation adjustments		$	(23	)	$	(17	)		$	(27	)	$	(10	)

Unrealized (losses) gains on available-for-sale securities, before tax			-			(1	)			(1	)		-
Tax provision			-			-				-			-
Unrealized (losses) gains on available-for-sale securities, net of tax			-			(1	)			(1	)		-

Pension and other postretirement benefit plan changes
Newly established prior service credit			-			61				4			61
Newly established net actuarial (loss) gain			(1	)		(80	)			4			(96	)
Tax benefit			-			-				-			(1	)
Newly established prior service credit and net actuarial (loss) gain, net of tax			(1	)		(19	)			8			(34	)
Reclassification adjustments:
Amortization of prior service credit	(a)		(2	)		(1	)	(a)		(6	)		(1	)
Amortization of actuarial gains	(a)		-			-		(a)		(1	)		-
Total reclassification adjustments			(2	)		(1	)			(7	)		(1	)
Tax provision			-			-				1			-
Reclassification adjustments, net of tax			(2	)		(1	)			(6	)		(1	)
Pension and other postretirement benefit plan changes, net of tax			(3	)		(20	)			2			(35	)
Other comprehensive loss		$	(26	)	$	(38	)		$	(26	)	$	(45	)

Note 13 - Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2015

Accumulated Other Comprehensive Income Loss [Abstract]

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

	As of
(in millions)	September 30, 2015			December 31, 2014
Currency translation adjustments	$	(59	)	$	(32	)
Unrealized loss on investments		(1	)		-
Pension and other postretirement benefit plan changes		(102	)		(104	)
Total	$	(162	)	$	(136	)

Note 14 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

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

	Three Months Ended September 30,				Nine Months Ended September 30,
(in millions)	2015		2014		2015		2014
Revenues from continuing operations:
Print Systems	$	278	$	319	$	814	$	928
Enterprise Inkjet Systems		39		43		123		138
Micro 3D Printing and Packaging		32		32		97		94
Software and Solutions		30		27		85		78

Consumer and Film		64		92		202		265
Intellectual Property Solutions		-		52		-		70
Eastman Business Park		3		3		10		11
Consolidated total	$	446	$	568	$	1,331	$	1,584

	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)	2015			2014			2015			2014
Segment Operational EBITDA and Consolidated loss from continuing operations before income taxes
Print Systems	$	28		$	31		$	61		$	63
Enterprise Inkjet Systems		(4	)		(12	)		(22	)		(36	)
Micro 3D Printing and Packaging (4)		5			1			9			(1	)
Software and Solutions		2			1			5			-
Consumer and Film		12			24			38			49
Intellectual Property Solutions		(4	)		45			(18	)		46
Eastman Business Park		-			-			1			-
Total of reportable segments		39			90			74			121
All Other		1			2			5			3
Restructuring costs and other		(6	)		(9	)		(29	)		(42	)
Corporate components of pension and OPEB income (1)		34			30			100			90
Depreciation and amortization		(36	)		(49	)		(113	)		(161	)
Stock based compensation		(6	)		(2	)		(17	)		(6	)
Consulting and other costs (2)		(4	)		(1	)		(11	)		(5	)
Idle costs (3)		-			(1	)		(2	)		(3	)
Costs previously allocated to discontinued operations		-			-			-			(4	)
Other operating income (expense), net excluding gain related to Unipixel termination (4)		(1	)		(2	)		(3	)		(2	)
Interest expense		(16	)		(15	)		(46	)		(47	)
Other charges, net		(3	)		(1	)		(15	)		(4	)
Reorganization items, net		-			(1	)		(5	)		(11	)

Consolidated income (loss) from continuing operations before income taxes		$	2			$	41			$	(62	)		$	(71	)

Note 15 - Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

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

	As of
(in millions)	September 30, 2015		December 31, 2014
Inventories, net	$	-	$	2
Property, plant and equipment, net		-		4
Intangible assets and other		-		6
Assets held for sale	$	-	$	12

Trade payables	$	-	$	1
Liabilities held for sale	$	-	$	1

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

(in millions)	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Revenues from Personalized and Document Imaging	$	-		$	1		$	1		$	60
Revenues from other discontinued operations		-			-			-			1
Total revenues from discontinued operations	$	-		$	1		$	1		$	61

Pre-tax (loss) earnings from Personalized and Document Imaging	$	(5	)	$	(9	)	$	(5	)	$	10
Provision for income taxes related to discontinued operations		(3	)		(3	)		(3	)		(5	)
(Loss) earnings from discontinued operations, net of income taxes	$	(8	)	$	(12	)	$	(8	)	$	5

Note 16 - Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		Value Of Items Recorded At Fair Value
(in millions)		As of September 30, 2015
		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		2		2		-		-

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

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

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]

(in millions)			Value Of Items Not Recorded At Fair Value
			As of September 30, 2015
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	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		670		-		670		-
		Fair value		685		-		685		-

			Value Of Items Not Recorded At Fair Value
(in millions)			As of December 31, 2014
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	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		-

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

	Location of Gain or (Loss) Recognized in Income	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)		2015			2014			2015			2014
Foreign exchange losses, net	Other charges, net	$	(3	)	$	(1	)	$	(14	)	$	(3	)

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
(in millions)

Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015		2014
Other charges, net	$	(6	)	$	4	$	15	$	12

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) - RED-Rochester, LLC [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) [Line Items]
Noncontrolling Interest in Variable Interest Entity	$ 27	$ 21
Variable Interest Entity, Primary Beneficiary [Member]
Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets	71	77
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	$ 9	$ 11

Note 2 - Receivables, Net (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 26	$ 31

Note 2 - Receivables, Net (Details) - Receivables, Net - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total (net of allowances of $11 as of September 30, 2015 and December 31, 2014).	$ 376	$ 414
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	320	361
Miscellaneous receivables	56	53
Total (net of allowances of $11 as of September 30, 2015 and December 31, 2014).	$ 376	$ 414

Note 2 - Receivables, Net (Details) - Receivables, Net (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowances	$ 11	$ 11

Note 3 - Inventories, Net (Details) - Inventories - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Total	$ 375	$ 349
Successor [Member]
Inventory [Line Items]
Finished goods	223	204
Work in process	74	73
Raw materials	78	72
Total	$ 375	$ 349

Note 4 - Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
Note 4 - Goodwill (Details) - USD ($) $ in Millions	Mar. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Note 4 - Goodwill (Details) [Line Items]
Goodwill		$ 90	$ 96
Graphics, Entertainment and Commercial Films Segment [Member]
Note 4 - Goodwill (Details) [Line Items]
Goodwill			67
Digital Printing and Enterprise Segment [Member]
Note 4 - Goodwill (Details) [Line Items]
Goodwill			$ 29
Other Operating Income (Expense) [Member]
Note 4 - Goodwill (Details) [Line Items]
Goodwill, Impairment Loss	$ 6

Note 4 - Goodwill (Details) - Carrying Value of Goodwill by Reportable Segments $ in Millions	9 Months Ended
	Sep. 30, 2015 USD ($)
Goodwill [Line Items]
Balance as of January 1, 2015:	$ 96
Balance as of September 30, 2015:	90
Successor [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	96
Balance as of September 30, 2015:	90
Successor [Member] \| Print Systems [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	56
Balance as of September 30, 2015:	56
Successor [Member] \| Micro 3D Printing and Packaging [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	26
Balance as of September 30, 2015:	20
Successor [Member] \| Software and Solutions [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	6
Balance as of September 30, 2015:	6
Successor [Member] \| Consumer and Film [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	6
Balance as of September 30, 2015:	6
Successor [Member] \| Intellectual Property Solutions [Member]
Goodwill [Line Items]
Balance as of January 1, 2015:	2
Balance as of September 30, 2015:	2
Predecessor [Member]
Goodwill [Line Items]
Impairment	(6)
Predecessor [Member] \| Print Systems [Member]
Goodwill [Line Items]
Impairment	0
Predecessor [Member] \| Micro 3D Printing and Packaging [Member]
Goodwill [Line Items]
Impairment	(6)
Predecessor [Member] \| Software and Solutions [Member]
Goodwill [Line Items]
Impairment	0
Predecessor [Member] \| Consumer and Film [Member]
Goodwill [Line Items]
Impairment	0
Predecessor [Member] \| Intellectual Property Solutions [Member]
Goodwill [Line Items]
Impairment	$ 0

Note 5 - Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Note 5 - Commitments and Contingencies (Details) [Line Items]
Gain on Environmental Liabilities	$ 5
Other Increase (Decrease) in Environmental Liabilities	$ 5
Restricted Cash and Cash Equivalents, Noncurrent		$ 38	$ 37
Bank Guarantees and Letters of Credit [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		5
Surety Bond [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		18
Restricted Cash Deposits [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		53
Federal and State Value-added Taxes Litigations [Member] \| BRAZIL
Note 5 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Estimate of Possible Loss		43
Threat of Expropriation of Assets [Member] \| Cash [Member] \| BRAZIL
Note 5 - Commitments and Contingencies (Details) [Line Items]
Restricted Cash and Cash Equivalents, Noncurrent		5
Threat of Expropriation of Assets [Member] \| Collateralized Debt Obligations [Member] \| BRAZIL
Note 5 - Commitments and Contingencies (Details) [Line Items]
Assets, Noncurrent		58
Asset Based Revolving Credit Facility [Member]
Note 5 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 118

Note 6 - Guarantees (Details)	9 Months Ended
Note 6 - Guarantees (Details)	Sep. 30, 2015 USD ($)
Note 6 - Guarantees (Details) [Line Items]
Environmental Settlement, Historical Liabilities Trigger Amount	$ 99,000,000
Percentage of Liability Above $99 Million	50.00%
Orginal Warranty Period	3 months
Amended EBP Settlement Agreement [Member]
Note 6 - Guarantees (Details) [Line Items]
Accrual for Environmental Loss Contingencies	$ 0
Financial Guarantee [Member] \| Guarantor Subsidiaries [Member]
Note 6 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	19,000,000
Guarantor Obligations, Current Carrying Value	$ 7,000,000
Maximum [Member]
Note 6 - Guarantees (Details) [Line Items]
Orginal Warranty Period	1 year
Extended Warranty Period	5 years
Minimum [Member]
Note 6 - Guarantees (Details) [Line Items]
Extended Warranty Period	3 months

Note 6 - Guarantees (Details) - Change in Accrued Warranty Obligations $ in Millions	9 Months Ended
	Sep. 30, 2015 USD ($)
Successor [Member]
Product Warranty Liability [Line Items]
Accrued warranty obligations as of December 31, 2014	$ 5
Actual warranty experience during 2015	(6)
2015 warranty provisions	5
Predecessor [Member]
Product Warranty Liability [Line Items]
Accrued warranty obligations as of September 30, 2015	$ 4

Note 6 - Guarantees (Details) - Deferred Revenue $ in Millions	9 Months Ended
	Sep. 30, 2015 USD ($)
Deferred Revenue Arrangement [Line Items]
Deferred revenue on extended warranties	$ 26
Successor [Member]
Deferred Revenue Arrangement [Line Items]
Deferred revenue on extended warranties	27
New extended warranty and maintenance arrangements in 2015	140
Recognition of extended warranty and maintenance arrangement revenue in 2015	$ (141)

Note 7 - Income Taxes (Details)	3 Months Ended		9 Months Ended
Note 7 - Income Taxes (Details)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%

Note 7 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax (Benefit) Provision Reconciliation [Abstract]
Earnings (loss) from continuing operations before income taxes	$ 2	$ 41	$ (62)	$ (71)
Effective tax rate	750.00%	24.40%	(45.20%)	(15.50%)
Provision for income taxes	$ 15	$ 10	$ 28	$ 11
Provision (benefit) for income taxes @ 35%	1	14	(22)	(25)
Difference between tax at effective vs. statutory rate	$ 14	$ (4)	$ 50	$ 36

Note 7 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax (Benefit) Provision Reconciliation [Abstract]
Benefit for income taxes	35.00%	35.00%	35.00%	35.00%

Note 8 - Restructuring Liabilities (Details)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2015

USD ($)

Jun. 30, 2015

USD ($)

Mar. 31, 2015

USD ($)

Sep. 30, 2014

USD ($)

Sep. 30, 2015

USD ($)

Sep. 30, 2014

USD ($)

Mar. 03, 2014

USD ($)

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

$ 7

$ 8

$ 20

$ 35

Restructuring Reserve, Translation and Other Adjustment

(1)

^[1]

(1)

^[2]

(6)

^[3]

Restructuring Charges

$ 9

$ 29

$ 42

Restructuring and Related Cost, Number of Positions Eliminated

425

Separation Benefits [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

$ 10

North America [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

150

World [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

275

Employee Severance [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

^[4]

Restructuring Reserve, Translation and Other Adjustment

^[4]

(1)

^[1]

(1)

^[2]

(6)

^[3]

Employee Severance [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

$ 7

Employee Severance [Member] | Cumulative Basis [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

Accelerated Depreciation [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

^[4]

Restructuring Reserve, Translation and Other Adjustment

^[4]

^[1]

^[2]

^[3]

Accelerated Depreciation [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

Accelerated Depreciation [Member] | Cumulative Basis [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

Other Restructuring [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

Other Restructuring [Member] | Cumulative Basis [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

Long-Lived Asset Impairment Charges [Member] | Cumulative Basis [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Costs

$ 2

Employee Severance for Pension Plan Special Termination Benefits [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Reserve, Translation and Other Adjustment

$ (1)

(4)

Foreign Currency Translation Adjustments [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring Reserve, Translation and Other Adjustment

$ (2)

Administrative Positions [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

175

Manufacturing/Service Positions [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

200

Research and Development Positions [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

Minimum [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

Minimum [Member] | Non-cash Accelerated Depreciation and Assets Write-off [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

Minimum [Member] | Other Cash Charges [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

Maximum [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

Maximum [Member] | Non-cash Accelerated Depreciation and Assets Write-off [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

Maximum [Member] | Other Cash Charges [Member] | Leeds Plate Manufacturing Facility Exit [Member]

Note 8 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Expected Cost

$ 5

[1]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position
[2]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.
[3]	The $(6) million includes $(4) million of severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position, and $(2) million of foreign currency translation adjustments.
[4]	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.

Note 8 - Restructuring Liabilities (Details) - Restructuring Liabilities - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2015

Restructuring Cost and Reserve [Line Items]

Restructuring reserve

$ 21

$ 27

Charges

Utilization/cash payments

(9)

(13)

(14)

Other adjustments and reclasses

(1)

^[1]

(1)

^[2]

(6)

^[3]

Restructuring reserve

Employee Severance [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring reserve

^[4]

Charges

^[4]

Utilization/cash payments

^[4]

(5)

(10)

Other adjustments and reclasses

^[4]

(1)

^[1]

(1)

^[2]

(6)

^[3]

Restructuring reserve

^[4]

Facility Closing [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring reserve

^[4]

Charges

^[4]

Utilization/cash payments

^[4]

(2)

(1)

Other adjustments and reclasses

^[4]

^[1]

^[2]

^[3]

Restructuring reserve

^[4]

Long-lived Asset Impairments and Inventory Write-downs [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring reserve

^[4]

Charges

^[4]

Utilization/cash payments

^[4]

(1)

Other adjustments and reclasses

^[4]

^[1]

^[2]

^[3]

Restructuring reserve

^[4]

Accelerated Depreciation [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring reserve

^[4]

Charges

^[4]

Utilization/cash payments

^[4]

(1)

(2)

(3)

Other adjustments and reclasses

^[4]

^[1]

^[2]

^[3]

Restructuring reserve

^[4]

[1]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position
[2]	The $(1) million represents severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.
[3]	The $(6) million includes $(4) million of severance related charges for pension plan special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position, and $(2) million of foreign currency translation adjustments.
[4]	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.

Note 9 - Retirement Plans and Other Postretirement Benefits (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Note 9 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Restructuring Charges	$ 6	$ 9	$ 29	$ 42
Pension Plan [Member]
Note 9 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Contributions by Employer			12
Other Postretirement Benefit Plan [Member]
Note 9 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Benefits Paid			4
Special Termination Benefits [Member]
Note 9 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Restructuring Charges			$ 6

Note 9 - Retirement Plans and Other Postretirement Benefits (Details) - Pension (Income) Expense From Continuing Operations For All Defined Benefit Plans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Major defined benefit plans:
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	1	1	2	3
Amortization of:
Total net pension (income) expense	1	1	2	3
UNITED STATES
Major defined benefit plans:
Service cost	4	4	12	13
Interest cost	37	42	111	136
Expected return on plan assets	(68)	(72)	(204)	(226)
Amortization of:
Prior service credit	(1)	(1)	(5)	(1)
Actuarial gain	0	0	0	0
Net pension income before special termination benefits	(28)	(27)	(86)	(78)
Special termination benefits	1	3	6	3
Net pension income	(27)	(24)	(80)	(75)
Other plans including unfunded plans	0	0	0	0
Total net pension (income) expense	(27)	(24)	(80)	(75)
Non-U.S. [Member]
Major defined benefit plans:
Service cost	1	1	3	4
Interest cost	4	7	13	23
Expected return on plan assets	(7)	(9)	(23)	(29)
Amortization of:
Prior service credit	0	0	0	0
Actuarial gain	(1)	0	(2)	0
Net pension income before special termination benefits	(3)	(1)	(9)	(2)
Special termination benefits	0	0	0	0
Net pension income	(3)	(1)	(9)	(2)
Other plans including unfunded plans	2	3	6	6
Total net pension (income) expense	$ (1)	$ 2	$ (3)	$ 4

Note 9 - Retirement Plans and Other Postretirement Benefits (Details) - Benefits Costs for Postretirement Benefit Plans - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Benefits Costs for Postretirement Benefit Plans [Abstract]
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	1	1	2	3
Total net postretirement benefit expense	$ 1	$ 1	$ 2	$ 3

Note 10 - Earnings Per Share (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Note 10 - Earnings Per Share (Details) [Line Items]
Weighted Average Number of Shares Outstanding, Basic and Diluted	41.9		41.9	41.7
Weighted Average Number of Shares Outstanding, Basic	41.9	41.8	41.9	41.7
Weighted Average Number of Shares Outstanding, Diluted	41.9	43.3	41.9	41.7
Employee Stock Option [Member]
Note 10 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.1	0.1	0.0	0.2

Note 10 - Earnings Per Share (Details) - Dilutive Shares Included in Calculation of Diluted Earnings Per Share - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Dilutive Shares Included in Calculation of Diluted Earnings Per Share [Abstract]
Unvested share-based awards	0.2	0.2	0.2	0.3
Detachable warrants to purchase common shares		1.3	0.4	1.7
Total	0.2	1.5	0.6	2.0

Note 11 - Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Note 11 - Shareholders' Equity (Details) [Line Items]
Stock Authorized	560,000,000	560,000,000
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60,000,000	60,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0	$ 0
Common Stock, Shares, Outstanding	42,000,000	42,000,000	41,900,000
Preferred Stock, Shares Outstanding	0	0	0
Treasury Stock, Shares	300,000	300,000	200,000
Allocated Share-based Compensation Expense (in Dollars)	$ 6	$ 17
Omnibus Incentive Plan 2013 [Member]
Note 11 - Shareholders' Equity (Details) [Line Items]
Allocated Share-based Compensation Expense (in Dollars)	$ 2	$ 9

Note 12 - Other Comprehensive Loss (Details) - Changes in Other Comprehensive (Loss) Income, by Component - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Changes in Other Comprehensive (Loss) Income, by Component [Abstract]

Currency translation adjustments

$ (23)

$ (17)

$ (27)

$ (10)

Unrealized (losses) gains on available-for-sale securities, before tax

(1)

Unrealized (losses) gains on available-for-sale securities, net of tax

(1)

Pension and other postretirement benefit plan changes

Newly established prior service credit

Newly established net actuarial (loss) gain

(1)

(80)

(96)

Tax benefit

(1)

Newly established prior service credit and net actuarial (loss) gain, net of tax

(1)

(19)

(34)

Reclassification adjustments:

Amortization of prior service credit

(2)

^[1]

(1)

(6)

^[1]

(1)

Amortization of actuarial gains

^[1]

(1)

Total reclassification adjustments

(2)

(1)

(7)

(1)

Tax provision

Reclassification adjustments, net of tax

(2)

(1)

(6)

(1)

Pension and other postretirement benefit plan changes, net of tax

(3)

(20)

(35)

Other comprehensive loss

$ (26)

$ (38)

$ (26)

$ (45)

[1]	Reclassified to Total Net Periodic Benefit Cost - refer to Note 9, "Retirement Plans and Other Postretirement Benefits" for additional information.

Note 13 - Accumulated Other Comprehensive Loss (Details) - Components of Accumulated Other Comprehensive Income - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Components of Accumulated Other Comprehensive Income [Abstract]
Currency translation adjustments	$ (59)	$ (32)
Unrealized loss on investments	(1)	0
Pension and other postretirement benefit plan changes	(102)	(104)
Total	$ (162)	$ (136)

- Definition

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.

+ References + Details

Note 14 - Segment Information (Details) $ in Millions	9 Months Ended
Note 14 - Segment Information (Details) $ in Millions	Sep. 30, 2015 USD ($) a
Note 14 - Segment Information (Details) [Line Items]
Number of Reportable Segments	7
Other Income [Member]
Note 14 - Segment Information (Details) [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal \| $	$ 3
Eastman Business Park Rochester NY [Member]
Note 14 - Segment Information (Details) [Line Items]
Area of Real Estate Property \| a	1,200

Note 14 - Segment Information (Details) - Revenues and Earnings (Loss) from Continuing Operations - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Revenues from continuing operations:

Revenues

$ 446

$ 568

$ 1,331

$ 1,584

Restructuring costs and other

(6)

(9)

(29)

(42)

Depreciation and amortization

(113)

(161)

Stock based compensation

(6)

(17)

Other operating income (expense), net excluding gain related to Unipixel termination (4)

(2)

Interest expense

(16)

(15)

(46)

(47)

Other charges, net

(3)

(1)

(15)

(4)

Reorganization items, net

(1)

(5)

(11)

Consolidated income (loss) from continuing operations before income taxes

(62)

(71)

Continuing Operations [Member]

Revenues from continuing operations:

Revenues

446

568

1,331

1,584

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

121

Restructuring costs and other

(6)

(9)

(29)

(42)

Corporate components of pension and OPEB income (1)

^[1]

100

Depreciation and amortization

(36)

(49)

(113)

(161)

Stock based compensation

(6)

(2)

(17)

(6)

Consulting and other costs (2)

^[2]

(4)

(1)

(11)

(5)

Idle costs (3)

^[3]

(1)

(2)

(3)

Costs previously allocated to discontinued operations

(4)

Other operating income (expense), net excluding gain related to Unipixel termination (4)

^[4]

(1)

(2)

(3)

(2)

Interest expense

(16)

(15)

(46)

(47)

Other charges, net

(3)

(1)

(15)

(4)

Reorganization items, net

(1)

(5)

(11)

Consolidated income (loss) from continuing operations before income taxes

(62)

(71)

Continuing Operations [Member] | Print Systems [Member]

Revenues from continuing operations:

Revenues

278

319

814

928

Continuing Operations [Member] | Enterprise Inkjet Systems [Member]

Revenues from continuing operations:

Revenues

123

138

Continuing Operations [Member] | Micro 3D Printing and Packaging [Member]

Revenues from continuing operations:

Revenues

Continuing Operations [Member] | Software and Solutions [Member]

Revenues from continuing operations:

Revenues

Continuing Operations [Member] | Consumer and Film [Member]

Revenues from continuing operations:

Revenues

202

265

Continuing Operations [Member] | Intellectual Property Solutions [Member]

Revenues from continuing operations:

Revenues

Continuing Operations [Member] | Eastman Business Park Rochester NY [Member]

Revenues from continuing operations:

Revenues

Operating Segments [Member] | Continuing Operations [Member] | Print Systems [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

Operating Segments [Member] | Continuing Operations [Member] | Enterprise Inkjet Systems [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

(4)

(12)

(22)

(36)

Operating Segments [Member] | Continuing Operations [Member] | Micro 3D Printing and Packaging [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

(1)

Operating Segments [Member] | Continuing Operations [Member] | Software and Solutions [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

Operating Segments [Member] | Continuing Operations [Member] | Consumer and Film [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

Operating Segments [Member] | Continuing Operations [Member] | Intellectual Property Solutions [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

(4)

(18)

Operating Segments [Member] | Continuing Operations [Member] | Eastman Business Park Rochester NY [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

Operating Segments [Member] | Continuing Operations [Member] | Other Segments [Member]

Revenues from continuing operations:

Earnings (losses) Before Interest, Taxes, Depreciation, and Amortization

$ 1

$ 2

$ 5

$ 3

[1]	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses and curtailments and settlement components of pension and other postretirement benefit expenses.
[2]	Consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in the current year periods. The prior year periods primarily represent the cost of AlixPartners filling interim executive positions which are not captured within "Reorganization items, net" as well as consulting services provided by former executives during transitional periods.
[3]	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.
[4]	In the third quarter of 2015 a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating income (expense), net in the Consolidated Statement of Operations. Other operating income (expense), net is typically excluded from the segment measure. However, this particular gain was included in the Micro 3D Printing and Packaging segment's earnings for the third quarter of 2015.

Note 15 - Discontinued Operations (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 17, 2014
Note 15 - Discontinued Operations (Details) [Line Items]
Incremental Consideration on Sale of Business						$ 20
Payments of Incremental Consideration	$ 13
Personalized and Document Imaging Segment [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Disposal Group, Including Discontinued Operation, Consideration		$ 325		$ 325
Discontinued Operation, Contingent Consideration		35		35
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		(5)	$ (9)	$ (5)	$ 10
Personalized and Document Imaging Segment [Member]
Note 15 - Discontinued Operations (Details) [Line Items]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ 5

Note 15 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition $ in Millions	Dec. 31, 2014 USD ($)
Note 15 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition [Line Items]
Assets held for sale	$ 14
Personalized and Document Imaging Segment [Member]
Note 15 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition [Line Items]
Inventories, net	2
Property, plant and equipment, net	4
Intangible assets and other	6
Assets held for sale	12
Trade payables	1
Liabilities held for sale	$ 1

Note 15 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Note 15 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations		$ 1	$ 1	$ 61
Provision for income taxes related to discontinued operations	$ (3)	(3)	(3)	(5)
(Loss) earnings from discontinued operations, net of income taxes	(8)	(12)	(8)	5
Personalized and Document Imaging Segment [Member]
Note 15 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations		1	1	60
Pre-tax (loss) earnings from Personalized and Document Imaging	$ (5)	$ (9)	$ (5)	10
Other Discontinued Operations [Member]
Note 15 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations				$ 1

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Note 16 - Financial Instruments (Details) - USD ($)	3 Months Ended		9 Months Ended
Note 16 - Financial Instruments (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Not Designated as Hedging Instrument [Member]
Note 16 - Financial Instruments (Details) [Line Items]
Derivatives, Hedging Instruments	$ 0	$ 0	$ 0	$ 0
Forward Contracts [Member]
Note 16 - Financial Instruments (Details) [Line Items]
Derivative Asset, Notional Amount	$ 398,000,000		$ 398,000,000

Note 16 - Financial Instruments (Details) - Financial Instruments Recorded at Fair Value - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale securities	$ 2	$ 3
Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	1
Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	2	2
Fair Value, Inputs, Level 1 [Member] \| Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale securities	2	3
Fair Value, Inputs, Level 2 [Member] \| Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	1
Fair Value, Inputs, Level 2 [Member] \| Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	$ 2	$ 2

Note 16 - Financial Instruments (Details) - Financial Instruments Not Recorded at Fair Value - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Debt
Short-term debt	$ 4	$ 5
Financial liabilities, current	4	5
Long-term debt	670	672
Financial liabilities, non-current	685	681
Fair Value, Inputs, Level 2 [Member]
Debt
Short-term debt	4	5
Financial liabilities, current	4	5
Long-term debt	670	672
Financial liabilities, non-current	$ 685	$ 681

Note 16 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Charges, Net [Member]
Note 16 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Foreign exchange losses, net	$ (3)	$ (1)	$ (14)	$ (3)

Note 16 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Nonoperating Income (Expense) [Member]
Note 16 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments [Line Items]
Other charges, net	$ (6)	$ 4	$ 15	$ 12