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Reorganization items, net

Other charges, net

(6)

Earnings (loss) from continuing operations before income taxes

(49)

Provision for income taxes

Earnings (loss) from continuing operations

(28)

(59)

Loss from discontinued operations, net of income taxes

(30)

(47)

(59)

NET EARNINGS (LOSS)

(75)

(118)

Less: Net income attributable to non-controlling interests

NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY

$ 15

$ (80)

$ (123)

Basic earnings (loss) per share attributable to Eastman Kodak Company common shareholders:

$ 0.99

$ (0.79)

$ (1.54)

(0.71)

(1.12)

(1.41)

Diluted earnings (loss) per share attributable to Eastman Kodak Company common shareholders:

0.28

(1.91)

(2.95)

0.99

(0.79)

(1.54)

(0.71)

(1.12)

(1.41)

Number of common shares used in basic and diluted earnings (loss) per share

$ 0.28

$ (1.91)

$ (2.95)

Basic

42.2

41.9

41.7

Diluted

42.5

41.9

41.7

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.

Consolidated Statement of Comprehensive Loss - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
NET EARNINGS (LOSS)	$ 16	$ (75)	$ (118)
Less: net income attributable to non-controlling interests	1	5	5
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY	15	(80)	(123)
Other comprehensive loss, net:
Currency translation adjustments	(29)	(35)	(33)
Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax	(2)	2
Pension and other postretirement benefit plan obligation activity, net of tax	(140)	(98)	(202)
Other comprehensive loss, net attributable to Eastman Kodak Company	(171)	(131)	(235)
COMPREHENSIVE LOSS, NET ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (156)	$ (211)	$ (358)

Consolidated Statement of Financial Position - USD ($)
$ in Millions

Dec. 31, 2016

Dec. 31, 2015

ASSETS

Cash and cash equivalents

$ 433

$ 546

Receivables, net

299

350

Inventories, net

236

263

Deferred income taxes

Other current assets

Current assets held for sale

134

Total current assets

1,120

1,278

Property, plant and equipment, net of accumulated depreciation of $326 and $314, respectively

^[1]

298

394

Goodwill

Intangible assets, net

119

Restricted cash

Deferred income taxes

Other long-term assets

115

122

Long-term assets held for sale

TOTAL ASSETS

1,776

2,138

LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

Accounts payable, trade

193

186

Short-term borrowings and current portion of long-term debt

Other current liabilities

197

245

Current liabilities held for sale

Total current liabilities

425

459

Long-term debt, net of current portion

402

679

Pension and other postretirement liabilities

600

619

Other long-term liabilities

266

271

Long-term liabilities held for sale

Total liabilities

1,693

2,035

Commitments and contingencies (Note 9)

Equity (Deficit)

Common stock, $0.01 par value

Additional paid in capital

641

633

Treasury stock, at cost

(8)

(5)

Accumulated deficit

(268)

(283)

Accumulated other comprehensive loss

(438)

(267)

Total Eastman Kodak Company shareholders’ (deficit) equity

(73)

Noncontrolling interests

Total equity (deficit)

(73)

103

TOTAL LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

1,776

$ 2,138

Convertible Series A Preferred Stock [Member]

LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

Redeemable, convertible Series A preferred stock, no par value, $100 per share liquidation preference

$ 156

[1]	Long-lived assets are comprised of property, plant and equipment, net.

Consolidated Statement of Financial Position (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Property, plant and equipment, accumulated depreciation	$ 326	$ 314
Common stock, par value	$ 0.01	$ 0.01
Convertible Series A Preferred Stock [Member]
Preferred stock, no par value	0	0
Preferred stock, liquidation preference per share	$ 100	$ 100

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

Total

Additional Paid-in Capital [Member]

Accumulated Deficit [Member]

AOCI Attributable to Parent [Member]

Treasury Stock [Member]

Parent [Member]

Non-controlling Interest [Member]

Series A Redeemable Convertible Preferred Stock [Member]

Equity (deficit) at Dec. 31, 2013

$ 648

$ 613

$ (81)

$ 99

$ (3)

$ 628

$ 20

Equity transactions with non-controlling interest

(3)

Net (loss) earnings

(118)

(123)

Pension and other postretirement liability adjustments

(33)

(202)

Purchases of treasury stock

^[1]

(1)

Equity (deficit) at Dec. 31, 2014

299

621

(204)

(136)

(4)

277

Equity transactions with non-controlling interest

(1)

(2)

Net (loss) earnings

(75)

(80)

Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax

(35)

Pension and other postretirement liability adjustments

(98)

Purchases of treasury stock

^[1]

(1)

Equity (deficit) at Dec. 31, 2015

103

633

(283)

(267)

(5)

Equity transactions with non-controlling interest

Net (loss) earnings

Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax

(29)

(2)

Pension and other postretirement liability adjustments

(140)

Issuance of redeemable, convertible Series A preferred stock, net of offering costs

$ 155

Series A preferred stock cash dividends

(2)

Series A preferred stock deemed dividends

(1)

Redeemable series A preferred stock deemed dividends

Stock issued to settle 2015 incentive compensation

Purchases of treasury stock

^[1]

(3)

Deconsolidation of RED

(41)

$ (41)

Equity (deficit) at Dec. 31, 2016

$ (73)

$ 641

$ (268)

$ (438)

$ (8)

$ (73)

Equity (deficit) at Dec. 31, 2016

$ 156

[1]	Represents purchases of common stock and/ or warrants to satisfy tax withholding obligations.

Consolidated Statement of Equity (Deficit) (Parentheticals) - $ / shares	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Stockholders Equity [Abstract]
Preferred stock, Shares Authorized	60,000,000	60,000,000	60,000,000
Preferred stock, No Par Value	$ 0	$ 0	$ 0
Preferred stock, shares issued	2,000,000	0

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

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Cash flows from operating activities:

NET EARNINGS (LOSS)

$ 16

$ (75)

$ (118)

Adjustments to reconcile to net cash used in operating activities:

Depreciation and amortization

105

145

199

Pension and other postretirement income

(147)

(107)

(78)

Non-cash restructuring costs, asset impairments and other charges

Non-cash changes in employee benefit reserves

^[1]

Stock based compensation

(8)

(25)

Net gains on sales of businesses/assets

(9)

(4)

(23)

Gain on assets acquired for no monetary consideration

(3)

Foreign exchange loss from remeasurement of Venezuela monetary assets

Reorganization items:

Payment of claims

(10)

(2)

Other non-cash reorganization items, net

(7)

Provision for deferred income taxes

Decrease in receivables

143

Decrease in inventories

Increase (decrease) in trade accounts payable

(64)

Decrease in liabilities excluding borrowings

(74)

(104)

(249)

Other items, net

(17)

Total adjustments

(29)

(20)

(10)

Net cash used in operating activities

(13)

(95)

(128)

Cash flows from investing activities:

Additions to properties

(41)

(43)

Net proceeds from sales of businesses/assets, net

Release (funding) of restricted cash

(10)

Reduction in cash due to deconsolidation of RED

(3)

Marketable securities – sales

Marketable securities – purchases

(2)

Net cash (used in) provided by investing activities

(21)

(51)

Cash flows from financing activities:

Repayment of emergence credit facilities

(282)

(4)

Net proceeds from the issuance of preferred stock

198

Net proceeds of other borrowings

Equity transactions of noncontrolling interests

(1)

(3)

Treasury stock purchases

(3)

(1)

Payment of contingent consideration related to the sale of a business

(4)

Proceeds from sale leaseback transactions

Net cash used in financing activities

(72)

(1)

(7)

Effect of exchange rate changes on cash

(7)

(18)

(38)

Net decrease in cash and cash equivalents

(113)

(165)

(132)

Cash and cash equivalents, beginning of period

547

^[2]

712

^[2]

844

Cash and cash equivalents, end of period

^[2]

434

547

712

Cash paid for interest and income taxes was:

Interest, net of portion capitalized of $0, $2 and $3 as of December 31, 2016, 2015 and 2014, respectively

Income taxes (net of refunds)

$ 24

$ 12

$ 14

[1]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”
[2]	Cash and cash equivalents, end of period for 2016 and 2015 includes $433 million and $546 million, respectively, of cash reported in the Statement of Financial Position and $1 million and $1 million, respectively, of cash reported in Current assets held for sale. There is no cash reported in Current assets held for sale at the beginning or end of 2014.

Consolidated Statement of Cash Flow (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents	$ 433,000,000	$ 546,000,000
Capitalized Interest	0	2,000,000	$ 3,000,000
Cash and Cash Equivalent [Member]
Cash and cash equivalents	433,000,000	546,000,000
Current Assets Held for Sale [Member]
Cash and cash equivalents	$ 1,000,000	$ 1,000,000	$ 0

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies [Text Block]

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

ACCOUNTING PRINCIPLES

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

BASIS OF CONSOLIDATION

The consolidated financial statements include the accounts of EKC and all companies directly or indirectly controlled by EKC, either through majority ownership or otherwise. Kodak consolidates variable interest entities if Kodak has a controlling financial interest and is determined to be the primary beneficiary of the entity.

In 2013, Kodak sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED – Rochester, LLP (“RED”), a variable interest entity (“VIE”). Kodak determined it was the primary beneficiary and consolidated the financial statements of the VIE. In September 2016, RED’s parent, RED Investment, LLC and its portfolio of four U.S. facilities (including RED) were acquired. During the fourth quarter of 2016, RED’s parent increased its equity investment in RED in conjunction with RED’s project to replace and convert its coal-fired boilers by installing new steam generating equipment to achieve compliance with EPA air emissions regulations (“MACT Upgrade”). With the third quarter change in ownership, the reduction in certain rights and obligations of Kodak, the increase in equity and progress towards completion of the MACT Upgrade, Kodak determined it was no longer the primary beneficiary and RED was deconsolidated. Upon deconsolidation, Kodak derecognized all assets and liabilities of RED and recognized a loss of $15 million, representing the difference between the carrying value of the net assets sold to RED and RED’s equity in those assets. The loss is reported in Other operating expense, net in the Consolidated Statement of Operations. RED’s results of operations are reflected in net income attributable to non-controlling interest in the accompanying Consolidated Statement of Operations through December 31, 2016 at which point the VIE was deconsolidated.

USE OF ESTIMATES

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

FOREIGN CURRENCY

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

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

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

Venezuela Currency

Kodak has accounted for the Venezuelan economy as highly inflationary since 2010. Accordingly, Kodak’s Venezuelan subsidiary uses the U.S. dollar as its functional currency, and monetary assets and liabilities denominated in BsF generate income or expense for changes in value associated with foreign currency exchange rate fluctuations against the U.S. dollar. Kodak’s Venezuelan subsidiary does not have ongoing trading activity.

The Venezuelan government (“Government”) has foreign currency exchange controls, which provide different exchange mechanisms that impact the Company’s ability to convert its BsF denominated monetary assets to U.S. dollars. During 2014, the Government launched a new currency exchange mechanism. The Company began translating its BsF denominated net monetary assets at the rates determined in this market resulting in a loss of $16 million reported in Other charges, net in the Consolidated Statement of Operations in the year ended December 31, 2014.

In 2015 and 2016, the Government introduced additional exchange mechanisms. As a result of the changes, Kodak recorded charges of $0 million and $2 million in the years ending December 31, 2016 and 2015, respectively.

As of December 31, 2016 and 2015, Kodak’s Venezuelan subsidiary had less than $1 million and approximately $1 million, respectively, of BsF denominated net monetary assets, composed primarily of cash and cash equivalents.

CONCENTRATION OF CREDIT RISK

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

CASH EQUIVALENTS

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

INVENTORIES

Inventories are stated at the lower of cost or market. The cost of all of Kodak’s inventories is determined by the average cost method, which approximates current cost. Kodak provides inventory reserves for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors.

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost, net of accumulated depreciation. Kodak capitalizes additions and improvements while maintenance and repairs are charged to expense as incurred. Upon sale or other disposition, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to net (loss) earnings.

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

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

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

Equipment subject to operating leases is included in Property, plant and equipment, net in the Consolidated Statement of Financial Position. Equipment subject to operating leases consists of equipment rented to customers and is depreciated to estimated salvage value over its expected useful life. Equipment operating lease terms and depreciable lives generally vary from 3 to 7 years.

GOODWILL

Goodwill is not amortized, but is required to be assessed for impairment at least annually and whenever events or changes in circumstances occur that would more likely than not reduce the fair value of the reporting unit below its carrying amount.

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

WORKERS’ COMPENSATION

Kodak self-insures and participates in high-deductible insurance programs with retention and per occurrence deductible levels for claims related to workers’ compensation. The estimated liability for workers’ compensation is based on actuarially estimated, discounted cost of claims, including claims incurred but not reported. Historical loss development factors are utilized to project the future development of incurred losses, and the amounts are adjusted based on actual claim experience, settlements, claim development trends, changes in state regulations and judicial interpretations. Refer to Note 6, “Other Current Liabilities” and Note 7, “Other Long-Term Liabilities” for the estimated liabilities. Amounts recoverable from insurance companies or third parties are estimated using historical experience and estimates of future recoveries. Estimated recoveries are not offset against the related accrual. The amount recorded for the estimated recoveries at both December 31, 2016 and 2015 was $24 million and is reported in Other long-term assets in the Consolidated Statement of Financial Position.

REVENUE

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

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

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

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

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

Most of Kodak’s equipment has both software and non-software components that function together to deliver the equipment’s essential functionality and therefore they are accounted for together as non-software deliverables. Non-essential software sold in connection with Kodak’s equipment sales is accounted for as separate deliverables or elements. In most cases, these software products sold as part of a multiple element arrangement include software maintenance agreements as well as unspecified upgrades or enhancements on a when-and-if-available basis. In multiple element arrangements where non-essential software deliverables are included, revenue is allocated to non-software and to software deliverables each as a group based on relative selling prices of each of the deliverables in the arrangement. Revenue allocated to software licenses is recognized when all revenue recognition criteria have been met. Revenue generated from maintenance and unspecified upgrades or updates on a when-and-if-available basis is recognized over the contract period.

RESEARCH AND DEVELOPMENT COSTS

R&D costs, which include costs incurred in connection with new product development, fundamental and exploratory research, process improvement, product use technology and product accreditation, are expensed in the period in which they are incurred.

ADVERTISING

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the accompanying Consolidated Statement of Operations. Advertising expenses amounted to $9 million, $6 million and $10 million for the years ended December 31, 2016, 2015 and 2014, respectively. Advertising expenses in 2016 included $4 million related to drupa 2016, a print industry trade show which occurs every four years.

SHIPPING AND HANDLING COSTS

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

IMPAIRMENT OF LONG-LIVED ASSETS

The carrying values of long-lived assets, other than goodwill and intangible assets with indefinite useful lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying values may not be recoverable.

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

The remaining useful lives of long-lived assets are reviewed in connection with the assessment of recoverability of long-lived assets and the ongoing strategic review of the business and operations. If the review indicates that the remaining useful life of the long-lived asset has changed significantly, the depreciation on that asset is adjusted to facilitate full cost recovery over its revised estimated remaining useful life.

The carrying values of indefinite-lived intangible assets are evaluated for potential impairment annually or whenever events or changes in circumstances indicate that it is more likely than not that the asset is impaired. Refer to Note 5, “Goodwill and Other Intangible Assets.”

INCOME TAXES

Kodak recognizes deferred tax liabilities and assets for the expected future tax consequences of operating losses, credit carry-forwards and temporary differences between the carrying amounts and tax basis of Kodak’s assets and liabilities. Kodak records a valuation allowance to reduce its net deferred tax assets to the amount that is more likely than not to be realized. For discussion of the amounts and components of the valuation allowances as of December 31, 2016 and 2015, see Note 14, “Income Taxes.”

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

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In March 2016, the Financial Accounting Standards Board (“FASB’) issued Accounting Standards Update (“ASU”) 2016-09, Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016 (January 1, 2017 for Kodak). Early adoption is permitted. Kodak early adopted ASU 2016-09 effective December 31, 2016. The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements.

In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740) Balance Sheet Classification of Deferred Taxes. ASU 2015-17 amends the accounting for income taxes and requires all deferred tax assets and liabilities to be classified as non-current on the consolidated balance sheet. ASU 2015-17 is effective for fiscal years and interim reporting periods within those years beginning after December 15, 2016 (January 1, 2017 for Kodak), with early adoption permitted in any annual or interim period. ASU 2015-17 may be adopted either prospectively or retrospectively. Kodak early adopted ASU 2015-17 effective September 30, 2016, prospectively.

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 to 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). The adoption of this guidance did not have a material impact on Kodak’s Consolidated Financial Statements.

In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU No.2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organizations’ ability to continue as a going concern. ASU No. 2014-15 is effective for fiscal years ending after December 15, 2016 (December 31, 2016 for Kodak), and interim periods within fiscal years beginning after December 15, 2016 (January 1,2017 for Kodak). The adoption of this guidance did not have a material impact on the Company’s financial disclosures.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In January 2017, the FASB issued ASU No: 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment. The ASU simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which required a hypothetical purchase price allocation. The ASU will require entities to calculate a goodwill impairment as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The same one-step impairment test will be applied to goodwill at all reporting units, even those with zero or negative carrying amounts. Entities will be required to disclose the amount of goodwill at reporting units with zero or negative carrying amounts. The ASU is effective prospectively for annual periods beginning after December 15, 2019, (January 1, 2020 for Kodak) with early adoption permitted for goodwill impairment tests performed after January 1, 2017. Kodak anticipates adopting the standard in the first quarter of 2017.

In November 2016, the FASB issued ASU 2016-18, Restricted Cash. ASU 2016-18 requires entities to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. The new standard is effective for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption in an interim period is permitted, but any adjustments must be reflected as of the beginning of the fiscal year that includes that interim period. At December 31, 2016 and 2015, the Company held restricted cash of $44 million and $53 million, respectively. The restricted cash balances are presented in Other current assets and Restricted cash in the Consolidated Statement of Financial Position based on the maturity dates of the related requirement. Under the new guidance, changes in the Company’s restricted cash will be classified as either operating activities, investing activities or financing activities in the Consolidated Statement of Cash Flows, depending on the nature of the activities that gave rise to the restriction.

In October 2016, the FASB issued ASU 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other than Inventory. ASU 2016-16 requires the recognition of the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The new standard is effective on a modified retrospective basis for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance (January 1, 2017 for Kodak). Kodak is currently evaluating the impact of this ASU.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides clarification with respect to classification of several cash flow issues on the Statement of Cash Flows including debt prepayment or extinguishment costs, proceeds from the settlement of insurance claims, and distributions received from equity method investees. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017 (January 1, 2018 for Kodak). Early adoption is permitted. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326); Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. In addition, the ASU requires credit losses relating to available-for-sale debt securities to be recorded through an allowance for credit losses. The amendments in this ASU broaden the information that an entity must consider in developing its expected credit loss estimate for assets measured either collectively or individually. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2020 (January 1, 2021 for Kodak). Early adoption is permitted beginning December 15, 2018 (January 1, 2019 for Kodak). Kodak is currently evaluating the impact of this ASU.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new leasing standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018 (January 1, 2019 for Kodak). Early adoption is permitted. Kodak is currently evaluating the impact of this ASU.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments–Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. ASU 2016-01 primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the ASU all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. In addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The classification and measurement guidance will be effective for Kodak beginning January 1, 2018, including interim periods within those fiscal years. 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 addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In July 2015, the FASB deferred the effective date of ASU 2014-09. In 2016 the FASB issued ASU 2016-08, ASUs 2016-10 through 12 and ASU 2016-20 clarifying guidance regarding principle vs agent considerations, identification of performance obligations, analysis of licensing transactions, impairment considerations and disclosures. The new revenue standards are collectively effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 for Kodak) and allow either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application recognized at the date of initial application.

Kodak currently anticipates the adoption of this standard will not have a significant impact on its consolidated financial statements. Kodak has not yet selected a transition method or determined the impact adoption of ASU 2014-09, including the new disclosure requirements will have on business processes, systems and controls. The impact of ASU 2014-09 (including how it may impact contracts entered into during 2017 as well as emerging interpretations of the standard) will continue to be evaluated through the date of adoption.

Note 2 - Receivables, Net

12 Months Ended

Dec. 31, 2016

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

NOTE 2: RECEIVABLES, NET

	As of December 31,
(in millions)	2016		2015
Trade receivables	$	266	$	300
Miscellaneous receivables		33		50
Total (net of allowances of $8 and $10 as of December 31, 2016 and 2015, respectively)	$	299	$	350

Approximately $26 million and $28 million of the total trade receivable amounts as of December 31, 2016 and 2015, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities in the accompanying Consolidated Statement of Financial Position.

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

Note 3 - Inventories, Net

12 Months Ended

Dec. 31, 2016

Inventory Disclosure [Text Block]

NOTE 3: INVENTORIES, NET

	As of December 31,
(in millions)	2016		2015
Finished goods	$	124	$	141
Work in process		55		61
Raw materials		57		61
Total	$	236	$	263

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4: PROPERTY, PLANT AND EQUIPMENT, NET AND EQUIPMENT SUBJECT TO OPERATING LEASES, NET

	As of December 31,
(in millions)	2016			2015
Land	$	84		$	74
Buildings and building improvements		155			169
Machinery and equipment		374			445
Construction in progress		11			20
		624			708
Accumulated depreciation		(326	)		(314	)
Property, plant and equipment, net	$	298		$	394

Depreciation expense was $84 million, $113 million and $170 million for the years ended December 31, 2016, 2015 and 2014, respectively, of which approximately $0 million, $8 million and $2 million, respectively, represented accelerated depreciation in connection with restructuring actions.

Equipment subject to operating leases and the related accumulated depreciation were as follows:

	As of December 31,
(in millions)	2016			2015
Equipment subject to operating leases	$	29		$	25
Accumulated depreciation		(16	)		(12	)
Equipment subject to operating leases, net	$	13		$	13

Minimum future rental revenues on operating leases with original terms of one year or longer are not significant to Kodak.

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 5: GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the changes in the carrying value of goodwill by reportable segment. 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			Consolidated Total
Balance as of December 31, 2014	$	56	$	26		$	6	$	6	$	2		$	96
Impairment		—		(6	)		—		—		(2	)		(8	)
Balance as of December 31, 2015	$	56	$	20		$	6	$	6	$	—		$	88
Impairment		—		—			—		—		—			—
Balance as of December 31, 2016	$	56	$	20		$	6	$	6	$	—		$	88

As of December 31, 2016, 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 Micro 3D 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, Motion Picture, Industrial Chemicals and Films and Consumer Products. The Enterprise Inkjet Systems segment, the Intellectual Property Solutions segment and the Eastman Business Park segment each have one goodwill reporting unit.

Based upon the results of Kodak’s December 31, 2016 annual impairment test, no impairment of goodwill is indicated.

Due to the change in Kodak’s reporting units as of January 1, 2015 and the delay in commercializing new technologies in the Micro 3D Printing reporting unit, Kodak concluded that the carrying value of the Micro 3D Printing reporting unit exceeded its implied fair value. The fair value of the Micro 3D 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 expense, net in the Consolidated Statement of Operations representing the entire amount of goodwill for this reporting unit.

Based upon the results of Kodak’s 2015 goodwill impairment analysis, Kodak concluded that the carrying value of the Intellectual Property Solutions reporting unit exceeded its implied fair value and recorded a pre-tax impairment charge of $2 million in the fourth quarter of 2015 that is included in Other operating expense (income), net in the Consolidated Statement of Operations representing the entire amount of goodwill for this reporting unit. No impairment of goodwill was indicated for any other reporting units.

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2016 and 2015 were as follows:

	As of December 31, 2016
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	75	$	47	$	28	2 years
Kodak trade name		40		—		40	Indefinite life
Customer-related		26		12		14	6 years
Other		2		—		2	22 years
Total	$	143	$	59	$	84

	As of December 31, 2015
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	83	$	38	$	45	3 years
Kodak trade name		46		—		46	Indefinite life
Customer-related		37		11		26	7 years
Other		2		—		2	21 years
Total	$	168	$	49	$	119

Based upon the results of Kodak’s December 31, 2016 impairment tests, no impairment of the Kodak trade name was indicated. In the first quarter of 2016, Kodak concluded the carrying value of the Kodak trade name exceeded its fair value. The pre-tax impairment charge of $5 million is included in Other operating expense, net in the Consolidated Statement of Operations.

In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak wrote off intangible assets with a gross carrying amount of $14 million and accumulated amortization of $6 million. An impairment charge of $8 million was recorded in Other operating expense, net in the Consolidated Statement of Operations. Refer to Note 12, “Other Operating Expense, Net”.

In the second quarter of 2016, in two separate transactions, Kodak sold certain assets in the Design2Launch and brand protection businesses. The assets sold included intangible assets with a gross carrying amount of $5 million and accumulated amortization of $2 million.

Amortization expense related to intangible assets was $18 million, $21 million and $21 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Estimated future amortization expense related to intangible assets that are currently being amortized as of December 31, 2016 was as follows:

(in millions)
2017	$	16
2018		12
2019		5
2020		4
2021		3
2022 and thereafter		4
Total	$	44

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

Note 6 - Other Current Liabilities

12 Months Ended

Dec. 31, 2016

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

NOTE 6: OTHER CURRENT LIABILITIES

	As of December 31,
(in millions)	2016		2015
Accrued employment-related liabilities	$	47	$	66
Deferred revenue		28		34
Accrued customer rebates		27		31
Accrued restructuring liabilities		8		11
Workers' compensation		8		12
Contingent consideration related to the sale of a business		7		4
Other		72		87
Total	$	197	$	245

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

Note 7 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2016

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

NOTE 7: OTHER LONG-TERM LIABILITIES

	As of December 31,
(in millions)	2016		2015
Workers compensation	$	105	$	113
Asset retirement obligations		43		47
Series A preferred stock conversion option		43		—
Contingent consideration related to the sale of a business		24		31
Deferred taxes		16		18
Environmental liabilities		12		13
Other		23		49
Total	$	266	$	271

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

Note 8 - Debt And Capital Leases

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Debt and Capital Leases Disclosures [Text Block]

NOTE 8: DEBT AND CAPITAL LEASES

Debt and capital leases and related maturities and interest rates were as follows at December 31, 2016 and 2015 (in millions):

					As of December 31,
					2016		2015
(in millions)	Type	Maturity	Weighted-Average Effective Interest Rate		Carrying Value		Carrying Value
Current portion:
	Term note	2017		7.59%	$	2	$	4
	Capital leases	Various	Various		$	3	$	2
						5		6

Non-current portion:
	Term note	2019		7.59%		396		400
	Term note	2020		11.04%		—		270
	VIE term loan	2035		6.07%		—		3
	Capital leases	Various	Various			6		6
						402		679
					$	407	$	685

Annual maturities of debt and capital leases outstanding at December 31, 2016, were as follows (in millions):

(in millions)	Carrying Value		Maturity Value
2017	$	5	$	5
2018		7		7
2019		393		397
2020		—		—
2021		—		—
2022 and thereafter		2		2
Total	$	407	$	411

On September 3, 2013, the Company entered into (i) a Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”) with the lenders party thereto (the “First Lien Lenders”), JPMorgan Chase Bank, N.A. as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC, and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners, and (ii) a Senior Secured Second Lien Term Credit Agreement (the “Second Lien Term Credit Agreement,” and together with the First Lien Term Credit Agreement, the “Term Credit Agreements”), with the lenders party thereto (the “Second Lien Lenders,” and together with the First Lien Lenders, the “Term Credit Lenders”), Barclays Bank PLC as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners. Additionally, the Company and its U.S. subsidiaries (the “Subsidiary Guarantors”) entered into an Asset Based Revolving Credit Agreement (the “ABL Credit Agreement” and together with the Term Credit Agreements, the “Credit Agreements”) with the lenders party thereto (the “ABL Lenders” and together with the First Lien Lenders and the Second Lien Lenders, the “Lenders”) and Bank of America N.A. as administrative agent and collateral agent, Barclays Bank PLC as syndication agent and Merrill Lynch, Pierce, Fenner & Smith Inc., Barclays Bank PLC and J.P. Morgan Securities LLC as joint lead arrangers and joint bookrunners. Pursuant to the terms of the Credit Agreements, the Term Credit Lenders provided the Company with term loan facilities in an aggregate principal amount of $695 million, consisting of $420 million of first-lien term loans (the “First Lien Loans”) and $275 million of second-lien term loans (the “Second Lien Loans”). Net proceeds from the Term Credit Agreements were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The maturity date of the loan made under the First Lien Term Credit Agreement is the earlier to occur of (i) September 3, 2019 or (ii) the acceleration of such loan due to an event of default (as defined in the First Lien Term Credit Agreement). The Second Lien Term Credit Agreement was prepaid and terminated on November 15, 2016.

The Credit Agreements limit, among other things, the Company’s and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) make restricted payments (including dividend payments, et al.) and (v) make investments. In addition to other customary affirmative covenants, the Credit Agreements provide for a periodic delivery by the Company of its various financial statements as set forth in the Credit Agreements. Events of default under the Credit Agreements include, among others, failure to pay any loan, interest or other amount due under the applicable credit agreement, breach of specific covenants and a change of control of the Company. Upon an event of default, the applicable lenders may declare the outstanding obligations under the applicable credit agreement to be immediately due and payable and exercise other rights and remedies provided for in such credit agreement.

The First Lien Loans bear interest at the rate of LIBOR plus 6.25% per annum, with a LIBOR floor of 1% or Alternate Base Rate (as defined in the First Lien Term Credit Agreement) plus 5.25%. The Second Lien Loans interest was at the rate of LIBOR plus 9.5% per annum, with a LIBOR floor of 1.25% or Alternate Base Rate (as defined in the Second Lien Term Credit Agreement) plus 8.5%. Under the ABL Credit Agreement, the ABL Loans bore interest at the rate of LIBOR plus 2.75%-3.25% per annum or Base Rate (as defined in the ABL Credit Agreement) plus 1.75%-2.25% per annum, based on Excess Availability (as defined in the ABL Credit Agreement) until the ABL Credit Agreement was amended as discussed below. Each existing and future direct or indirect U.S. subsidiary of the Company (other than immaterial subsidiaries, unrestricted subsidiaries and certain other subsidiaries) have agreed to provide unconditional guarantees of the obligations of the Company under the Credit Agreements. Subject to certain exceptions, obligations under the First Lien Term Credit Agreement are secured by: (i) a first lien on all assets of the Company and the Subsidiary Guarantors, other than the ABL Collateral (as defined below), including a first lien on 100% of the stock of material domestic subsidiaries and 65% of the stock of material first-tier foreign subsidiaries (collectively the “Term Collateral”) and (ii) a second lien on the ABL Collateral. Obligations under the Asset Based Revolving Credit Agreement are secured by: (i) a first lien on cash, accounts receivable, inventory, machinery and equipment (the “ABL Collateral”) and (ii) a second lien on the Term Collateral. The aggregate carrying value of the Term Collateral and ABL Collateral as of December 31, 2016 and 2015 was $$1,613 million and $$1,873 million, respectively.

The Company may voluntarily prepay the First Lien Loan.

As defined in the First Lien Term Credit Agreement, the Company is required to prepay loans with net proceeds from asset sales, recovery events or issuance of indebtedness, subject to, in the case of net proceeds received from asset sales or recovery events, reinvestment rights by the Company in assets used or usable by the business within certain time limits. On July 7, 2016, Kodak prepaid $5 million of principal under the First Lien Term Credit Agreement from proceeds received from the sale of a business. Under the terms of the First Lien Term Credit Agreement, the prepayment was applied first to the installment principal payments of $4 million due over the next twelve months, then ratably to the remaining scheduled payments. The next scheduled installment principal payment is not due until September 30, 2017.

On an annual basis, the Company will prepay on June 30 of the following fiscal year loans in an amount equal to a percentage of Excess Cash Flow (“ECF”) as defined in the First Lien Term Credit Agreement, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in the First Lien Term Credit Agreement) to be less than $100 million or the Secured Leverage ratio is less than 2.25 to 1.00. For the years ended December 31, 2015 and 2014, ECF was a negative amount, therefore, no prepayment was required in either 2016 or 2015. For 2016, the Secured Leverage Ratio was below 2.25 to 1.00, therefore no prepayment of First Lien term debt is required in 2017. Any mandatory prepayments as described above shall be reduced by any mandatory prepayments of the First Lien Loan.

Under the First Lien Term Credit Agreement, the Company is required to maintain a Secured Leverage Ratio (as defined therein) not to exceed specified levels. The Secured Leverage Ratio under the First Lien Term Credit Agreement is tested at the end of each quarter based on the prior four quarters. The maximum Secured Leverage Ratio permitted under the First Lien Term Credit Agreement declined on June 30, 2015 from 3.75:1 to 3.25:1 and further declined on December 31, 2015 from 3.25:1 to 2.75:1, with no further adjustments for the remainder of the agreement. As of December 31, 2016, Kodak was in compliance with all covenants under the First Lien Term Credit Agreement.

Senior Secured Second Lien Term Credit Agreement Note Repurchase, Prepayment and Termination

In accordance with the modified Dutch auction procedures in the Second Lien Term Credit Agreement, Kodak offered to repurchase up to $25 million of second lien term loans within a price range of 97% to 98.5% of par. As a result of this auction process, on September 14, 2016 Kodak repurchased an aggregate of $13 million of second lien term loans at a price of 98% of par, representing all second lien term loans with respect to which bids were received at prices within the range. The repurchased second lien term loans were automatically cancelled upon the repurchase pursuant to the terms of the Second Lien Term Credit Agreement.

On November 15, 2016, the Company used the net proceeds from the sale of the Series A Preferred Stock, together with cash on hand, to pay an aggregate amount of $263.2 million (the “Prepayment Amount”), comprised of the full principal amount of $262 million plus accrued interest, fees and other expenses owed to the lenders under the Second Lien Term Credit Agreement. Upon the administrative agent’s receipt of the Prepayment Amount, the Second Lien Credit Agreement was terminated and the lenders’ security interest in any of the Company’s or its subsidiaries’ assets or property securing the Second Lien Credit Agreement was released. Kodak recognized $4 million of expense in Loss on early extinguishment of debt in the Consolidated Statement of Operations, representing the balance of Second Lien Term Agreement stated discount remaining at the time of the prepayment.

Amended and Restated Credit Agreement

On May 26, 2016, the Company and certain of its domestic subsidiaries (the “Subsidiary Guarantors”) entered into an Amended and Restated Credit Agreement (the “Amended Credit Agreement” or “ABL Credit Agreement”) with the lenders party thereto (the “Lenders”), Bank of America, N.A., as administrative and collateral agent, and Bank of America, N.A. and JPMorgan Chase Bank, N.A., as joint lead arrangers and joint bookrunners, which amended and restated the existing Asset Based Revolving Credit Agreement, dated as of September 3, 2013 (the “Prior Credit Agreement”). Each of the capitalized but undefined terms used in the context of describing the Amended Credit Agreement has the meaning ascribed to such term in the Amended Credit Agreement.

The Amended Credit Agreement decreased the aggregate amount of commitments from $200 million to $150 million and extended the maturity date to the earlier of May 26, 2021 or the date that is 90 days prior to the earliest scheduled maturity date of any of the Company’s outstanding term loans or refinancings thereof, of which the earliest maturity date is currently September 3, 2019. The Amended Credit Agreement, among other things, lowered reserve requirements by eliminating the Availability Block and removed the ability to use Qualified Cash to support Excess Availability.

Each existing direct or indirect U.S. subsidiary of the Company (other than Immaterial Subsidiaries, Unrestricted Subsidiaries and certain other subsidiaries) has reaffirmed its unconditional guarantee (and any such future subsidiaries must provide an unconditional guarantee) of the obligations of the Company under the Amended Credit Agreement.

The Lenders will make available asset-based revolving loans (the “ABL Loans”) and letters of credit in an aggregate amount of up to $150 million, subject to the Borrowing Base. The Company has issued approximately $116 million of letters of credit under the Amended Credit Agreement as of December 31, 2016. The Company had approximately $20 million Excess Availability under the Amended Credit Agreement as of December 31, 2016 and approximately $16 million Borrowing Base Availability (as defined in the Prior Credit Agreement) under the Prior Credit Agreement as of December 31, 2015. Availability is subject to the borrowing base calculation, reserves and other limitations.

The ABL Loans bear interest at the rate of LIBOR plus 2.25% - 2.75% per annum or Base Rate plus 1.25% - 1.75% per annum based on Excess Availability.

Excess Availability is equal to the sum of (i) 85% of the amount of the Eligible Receivables less a Dilution Reserve, (ii) the lesser of 85% of Net Orderly Liquidation Value or 75% of the Eligible Inventory (iii) the lesser of 75% of Orderly Liquidation Value of Eligible Equipment or $19 million, as of December 31, 2016 (which $19 million decreases by $1 million per quarter) and (iv) Eligible Cash less (a) Rent and Charges Reserves, (b) Principal Outstanding and (c) Outstanding Letters of Credit. Under the Prior Credit Agreement, Excess Availability also included Qualified Cash (not to exceed $15 million) and an Availability Block.

Under the Amended Credit Agreement, Kodak is required to maintain a minimum Fixed Charge Coverage Ratio of 1.00 to 1.00 when Excess Availability is less than 12.5% of lender commitments (15% of lender commitments under the Prior Credit Agreement). As of December 31, 2016 12.5% of lender commitments and Excess Availability were $18.75 million and $20 million, respectively. As of December 31, 2015, 15% of lender commitments and Excess Availability were $30 million and $31 million, respectively.

If Excess Availability falls below 12.5% of lender commitments, Kodak may, in addition to the requirement to be in compliance with the minimum Fixed Charge Coverage Ratio, become subject to cash dominion control. Since Excess Availability was greater than 12.5% of lender commitments at December 31, 2016, Kodak is not required to have a minimum Fixed Charges Coverage Ratio of 1.0 to 1.0. As of December 31, 2016 Kodak was in compliance with all the covenants under the Amended Credit Agreement.

As of December 31, 2016 and 2015, Kodak had funded $25 million and $30 million, respectively, to the Eligible Cash account, held with the ABL Credit Agreement Administrative Agent, which is classified as Restricted cash in the Consolidated Statement of Financial Position.

Note 9 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Text Block]

NOTE 9: COMMITMENTS AND CONTINGENCIES

Asset Retirement Obligations

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

The following table provides asset retirement obligation activity (in millions):

	For the Year Ended December 31,
	2016			2015
Asset Retirement Obligations at start of period	$	47		$	53
Liabilities incurred in the current period		2			1
Liabilities settled in the current period		(7	)		(3	)
Accretion expense		2			2
Revision in estimated cash flows		(1	)		(6	)
Foreign exchange impact		—			—
Asset Retirement Obligations at end of period	$	43		$	47

Other Commitments and Contingencies

The Company and its subsidiaries have entered into operating leases for various real estate and equipment needs. Rental expense, net of minor sublease income, amounted to $26 million, $28 million and $36 million in the years ended December 31, 2016, 2015 and 2014, respectively.

As of December 31, 2016, the Company had outstanding letters of credit of $116 million issued under the ABL Credit Agreement as well as bank guarantees and letters of credit of $5 million, surety bonds in the amount of $17 million, and restricted cash and deposits of $51 million, primarily to support compliance with the Excess Availability threshold under the ABL Credit Agreement, to ensure the payment of possible casualty and workers compensation claims, environmental liabilities, legal contingencies, rental payments, and to support various customs, hedging, tax and trade activities. The restricted cash and deposits are recorded in Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position.

Kodak’s Brazilian operations are involved in various litigation matters and have received or been the subject of numerous governmental assessments related to indirect and other taxes in various stages of litigation, as well as civil litigation and disputes associated with former employees and contract labor. The tax matters, which comprise the majority of the litigation matters, are primarily related to federal and state value-added taxes. Kodak is disputing these matters and intends to vigorously defend its position. Based on the opinion of legal counsel and current reserves already recorded for those matters deemed probable of loss, management does not believe that the ultimate resolution of these matters will materially impact Kodak’s results of operations or financial position. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of December 31, 2016, 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 $59 million.

In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of December 31, 2015, Kodak has posted security composed of $7 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 $73 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor.

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

Note 10 - Guarantees

12 Months Ended

Dec. 31, 2016

Guarantees [Text Block]

NOTE 10: GUARANTEES

EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $13 million and the outstanding amount for those guarantees is $5 million.

In connection with the settlement of certain of the Company’s historical environmental liabilities at EBP and in accordance with the terms of the Amended EBP Settlement Agreement, in the event the historical EBP 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 related to this guarantee.

Indemnifications

Kodak may, in certain instances, indemnify third parties when it sells businesses and real estate, and in the ordinary course of business with its customers, suppliers, service providers and business partners. Additionally, Kodak indemnifies officers and directors who are, or were, serving at Kodak’s request in such capacities. Historically, costs incurred to settle claims related to these indemnifications have not been material to Kodak’s financial position, results of operations or cash flows. Further, the fair value of any right to indemnification granted during the year ended December 31, 2016 was not material to Kodak’s financial position, results of operations or cash flows.

Extended Warranty Arrangements

Kodak offers its customers extended warranty arrangements that are generally one year, but may range from three months to six years after the original warranty period. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. The change in Kodak's deferred revenue balance in relation to these extended warranty and maintenance arrangements, which is reflected in Other current liabilities in the accompanying Consolidated Statement of Financial Position, was as follows:

(in millions)
Deferred revenue on extended warranties as of December 31, 2014	$	27
New extended warranty and maintenance arrangements		176
Recognition of extended warranty and maintenance arrangement revenue		(177	)
Deferred revenue on extended warranties as of December 31, 2015		26
New extended warranty and maintenance arrangements		165
Recognition of extended warranty and maintenance arrangement revenue		(168	)
Deferred revenue on extended warranties as of December 31, 2016	$	23

Costs incurred under these extended warranty and maintenance arrangements for the years ended December 31, 2016 and December 31, 2015 amounted to $112 million and $125 million, respectively.

Note 11 - Financial Instruments

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Text Block]

NOTE 11: FINANCIAL INSTRUMENTS

Kodak, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates and interest rates, which may adversely affect its results of operations and financial position. Kodak manages such exposures, in part, with derivative financial instruments. Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities, as well as forecasted foreign currency denominated intercompany assets. Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs. Kodak does not utilize financial instruments for trading or other speculative purposes.

Kodak’s foreign currency forward contracts are not designated as hedges, and are marked to market through net earnings (loss) at the same time that the exposed assets and liabilities are re-measured through net earnings (loss) (both in Other charges, net in the Consolidated Statement of Operations). The notional amount of such contracts open at December 31, 2016 and 2015 was approximately $340 million and $384 million, respectively. The majority of the contracts of this type held by Kodak are denominated in Euros, British pounds, and Chinese renminbi. The net effect of foreign currency forward contracts in the results of operations is shown in the following table:

Year Ended December 31,

(in millions)

2016

2015

2014

Net (loss) gain from derivatives not designated as hedging

instruments

(21

)

Kodak had no derivatives designated as hedging instruments for the years ended December 31, 2016, 2015 or 2014.

Kodak’s financial instrument counterparties are high-quality investment or commercial banks with significant experience with such instruments. Kodak manages exposure to counterparty credit risk by requiring specific minimum credit standards and diversification of counterparties. Kodak has procedures to monitor the credit exposure amounts. The maximum credit exposure at December 31, 2016 was not significant to Kodak.

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

As discussed in Note 18, “Redeemable, Convertible, Series A Preferred Stock”, the Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument and that the economic characteristics and risks of the embedded conversion features, except where the conversion price was increased to the liquidation preference, were not considered clearly and closely related to the Series A Preferred Stock. The embedded conversion features not considered clearly and closely related are the conversion at the option of the holder; the ability of Kodak to automatically convert the stock after the second anniversary of issuance and the conversion in the event of a fundamental change or reorganization. Accordingly, these embedded conversion features were bifurcated from the Series A Preferred Stock and separately accounted for on a combined basis as a single derivative liability which is reported in Other long-term liabilities in the Consolidated Statement of Financial Position. The derivative liability is being accounted for at fair value with changes in fair value being reported in Other charges, net in the Consolidated Statement of Operations.

Fair Value

Fair values of Kodak’s foreign currency forward contracts are determined using observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. The gross fair value of foreign currency forward contracts in an asset position are reported in Receivables, net in the Consolidated Statement of Financial Position and the gross fair value of foreign currency contracts in a liability position are reported in Other current liabilities. Neither the gross fair value of the foreign currency forward contracts in an asset position nor the gross fair value of foreign currency contracts in a liability position were material as of December 31, 2016 or 2015.

The fair value of the embedded conversion features derivative liability is calculated using unobservable inputs (Level 3 fair measurements). The value is calculated using a binomial lattice model. The following table presents the key inputs in the determination of fair value at issuance and December 31, 2016:

	Valuation Date
	November 15, 2016 (Issuance)			December 31, 2016
Total value of embedded derivative liability ($ millions)	$	43		$	43
Kodak's closing stock price		15.20			15.50
Expected stock price volatility		42.92	%		42.85	%
Risk free rate		1.68	%		1.93	%
Yield on the preferred stock		11.56	%		11.38	%

The fair values of long-term borrowings were $406 million and $592 million at December 31, 2016 and 2015, respectively. Fair values of long-term borrowings (Level 2 fair value measurements) 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,

Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the year ended December 31, 2016.

The carrying values of cash and cash equivalents, restricted cash, and short-term borrowings and current portion of long-term debt approximate their fair values.

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

Note 12 - Other Operating Expense Net

12 Months Ended

Dec. 31, 2016

Other Operating Expense [Text Block]

NOTE 12: OTHER OPERATING EXPENSE, NET

	Year Ended December 31,
(in millions)	2016			2015			2014
Expense (income):
Asset impairments⁽¹⁾ ^{(2) (3) (4) (5) (6)}	$	25		$	8		$	9
Legal settlements^{(7) (8)}		(16	)		—			—
Gains related to the sales of assets ⁽⁹⁾		(9	)		(6	)		(3	)
Deconsolidation of RED ⁽¹⁰⁾		15			—			—
Gain recognized on assets acquired for no monetary consideration ⁽¹¹⁾		—			(3	)		—
Other		1			3			3
Total	$	16		$	2		$	9

⁽¹⁾	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.

⁽²⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽³⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁴⁾	In the fourth quarter of 2015, Kodak recorded a goodwill impairment charge of $2 million related to the Intellectual Property Solutions reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁵⁾	In the first quarter of 2015, Kodak recorded a goodwill impairment charge of $6 million related to the Micro 3D Printing reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁶⁾	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to an in-process research and development intangible asset established as part of fresh start accounting.

⁽⁷⁾	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.

⁽⁸⁾	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.

⁽⁹⁾

On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak will account for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.

⁽¹⁰⁾	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

⁽¹¹⁾	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 13 - Other Charges, Net

12 Months Ended

Dec. 31, 2016

Other Nonoperating Income and Expense [Text Block]

NOTE 13: OTHER CHARGES, NET

	Year Ended December 31,
(in millions)	2016			2015			2014
Income (charges):
Interest income	$	3		$	1		$	6
Loss on foreign exchange transactions⁽¹⁾		(5	)		(17	)		(22	)
Other		(2	)		(5	)		(5	)
Total	$	(4	)	$	(21	)	$	(21	)

⁽¹⁾	In 2016, 2015 and 2014 Kodak recorded charges of $0 million, $2 million and $16 million, respectively, from the remeasurement of its Venezuelan subsidiary’s monetary assets and liabilities. Refer to Note 1, “Basis of Presentations and Significant Accounting Matters”, “Foreign Currency” section.

Note 14 - Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 14: INCOME TAXES

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

	Year Ended December 31,
	2016			2015			2014
Earnings (loss) from continuing operations before income taxes:
U.S.	$	(39	)	$	(136	)	$	(151	)
Outside the U.S.		117			138			102
Total	$	78		$	2		$	(49	)
U.S. income taxes:
Current provision (benefit)	$	1		$	1		$	(2	)
Deferred provision		6			9			4
Income taxes outside the U.S.:
Current provision (benefit)		14			20			(1	)
Deferred provision		11			—			7
State and other income taxes:
Current provision		—			—			1
Deferred provision		—			—			1
Total provision	$	32		$	30		$	10

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

	Year Ended December 31,
	2016			2015			2014
Amount computed using the statutory rate	$	27		$	1		$	(17	)
Increase (reduction) in taxes resulting from:
State and other income taxes, net of federal		—			—			1
Unremitted foreign earnings		6			26			4
Operations outside the U.S.		19			25			95
Legislative rate changes		6			—			—
Valuation allowance		(67	)		(83	)		(127	)
Tax settlements and adjustments, including interest		2			2			(5	)
Discharge of debt and other reorganization related items		40			60			57
Other, net		(1	)		(1	)		2
Provision for income taxes	$	32		$	30		$	10

The significant components of deferred tax assets and liabilities were as follows (in millions):

	As of December 31,
	2016		2015
Deferred tax assets
Pension and postretirement obligations	$	162	$	187
Restructuring programs		1		3
Foreign tax credit		335		314
Inventories		10		14
Investment tax credit		71		80
Employee deferred compensation		41		46
Depreciation		63		62
Research and development costs		144		188
Tax loss carryforwards		435		380
Other deferred revenue		11		13
Other		80		112
Total deferred tax assets	$	1,353	$	1,399

Deferred tax liabilities
Leasing	$	1	$	1
Goodwill/Intangibles		48		49
Unremitted foreign earnings		76		121
Total deferred tax liabilities		125		171
Net deferred tax assets before valuation allowance		1,228		1,228
Valuation allowance		1,209		1,201
Net deferred tax assets	$	19	$	27

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

	As of December 31,
	2016			2015
Deferred income taxes (current)	$	—		$	22
Deferred income taxes (non-current)		35			23
Other long-term liabilities		(16	)		(18	)
Net deferred tax assets	$	19		$	27

As of December 31, 2016, Kodak had available domestic and foreign net operating loss carry-forwards for income tax purposes of approximately $1,657 million, of which approximately $499 million have an indefinite carry-forward period. The remaining $1,158 million expire between the years 2017 and 2036. As of December 31, 2016, Kodak had unused foreign tax credits and investment tax credits of $335 million and $71 million, respectively, with various expiration dates through 2031.

Utilization of post-emergence net operating losses and tax credits may be subject to limitations in the event of significant changes in stock ownership of the Company in the future. Section 382 of the Internal Revenue Code of 1986, as amended, imposes annual limitations on the utilization of net operating loss (“NOL”) carryforwards, other tax carryforwards, and certain built-in losses as defined under that Section, upon an ownership change. In general terms, an ownership change may result from transactions that increase the aggregate ownership of certain stockholders in Kodak’s stock by more than 50 percentage points over a testing period (generally three years).

The undistributed earnings of Kodak’s foreign subsidiaries are not considered permanently reinvested. Kodak has a deferred tax liability (net of related foreign tax credits) of $56 million and $102 million on the foreign subsidiaries’ undistributed earnings as of December 31, 2016 and 2015, respectively. Kodak has recorded a deferred tax liability of $20 million and $19 million for the potential foreign withholding taxes on the undistributed earnings as of December 31, 2016 and 2015, respectively.

Kodak’s valuation allowance as of December 31, 2016 was $1,209 million. Of this amount, $237 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $312 million, and $972 million related to Kodak’s net deferred tax assets in the U.S. of $916 million, for which Kodak believes it is not more likely than not that the assets will be realized.

Kodak’s valuation allowance as of December 31, 2015 was $1,201 million. Of this amount, $266 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $344 million, and $935 million related to Kodak’s net deferred tax assets in the U.S. of $884 million, for which Kodak believes it is not more likely than not that the assets will be realized.

The net deferred tax assets in excess of the valuation allowance of approximately $19 million and $27 million as of December 31, 2016 and 2015, respectively, relate primarily to net operating loss carry-forwards, certain tax credits, and pension related tax benefits for which Kodak believes it is more likely than not that the assets will be realized.

Accounting for Uncertainty in Income Taxes

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

	Year Ended December 31,
	2016			2015			2014
Balance as of January 1	$	85		$	92		$	106
Tax positions related to the current year:
Additions		—			1			2
Tax positions related to prior years:
Additions		1			—			1
Reductions		(2	)		(7	)		(14	)
Settlements with taxing jurisdictions		—			—			(1	)
Lapses in statute of limitations		—			(1	)		(2	)
Balance as of December 31	$	84		$	85		$	92

Kodak’s policy regarding interest and/or penalties related to income tax matters is to recognize such items as a component of income tax (benefit) expense. Kodak had approximately $23 million and $21 million of interest and penalties associated with uncertain tax benefits accrued as of December 31, 2016 and 2015, respectively.

Kodak had uncertain tax benefits of approximately $36 million as of December 31, 2016 and 2015 that, if recognized, would affect the effective income tax rate. Kodak has classified certain income tax liabilities as current or noncurrent based on management’s estimate of when these liabilities will be settled. The current liabilities are recorded in Other current liabilities in the Consolidated Statement of Financial Position. Noncurrent income tax liabilities are recorded in Other long-term liabilities in the Consolidated Statement of Financial Position.

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

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

Kodak is subject to taxation and files income tax returns in the U.S. federal jurisdiction and in many state and foreign jurisdictions. Kodak has substantially concluded all U.S. federal and state income tax matters for years through 2012 with respective tax authorities. With respect to countries outside the U.S., Kodak has substantially concluded all material foreign income tax matters through 2009 with respective foreign tax jurisdiction authorities.

Note 15 - Restructuring Costs and Other

12 Months Ended

Dec. 31, 2016

Restructuring And Related Activities [Abstract]

Restructuring Costs and Other Disclosure [Text Block]

NOTE 15: RESTRUCTURING COSTS AND OTHER

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

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2016 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, 2013		26			8			—			—			34
Charges - continuing operations		51			2			3			2			58
Charges - discontinued operations		3			—			—			—			3
Utilization/cash payments		(47	)		(5	)		(3	)		(2	)		(57	)
Other adjustments & reclasses ⁽²⁾		(11	)		—			—			—			(11	)
Balance as of December 31, 2014		22			5			—			—			27
Charges - continuing operations		32			4			1			8			45
Charges - discontinued operations		1			—			—			—			1
Utilization/cash payments		(36	)		(5	)		(1	)		(8	)		(50	)
Other adjustments & reclasses ⁽³⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2015		7			4			—			—			11
Charges - continuing operations		14			1			1			—			16
Utilization/cash payments		(14	)		(2	)		(1	)		—			(17	)
Other adjustments & reclasses ⁽⁴⁾		(2	)		—			—			—			(2	)
Balance as of December 31, 2016	$	5		$	3		$	—		$	—		$	8

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

⁽³⁾	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

⁽⁴⁾	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.

2014 Activity

The $61 million of charges for the year ended December 31, 2014 includes $2 million for accelerated depreciation which was reported in Cost of revenues, $56 million which was reported as Restructuring costs and other and $3 million which was reported in Loss from discontinued operations in the accompanying Consolidated Statement of Operations.

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

Severance relating to these initiatives was paid in periods through 2016 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will continue beyond 2016.

2015 Activity

The $46 million of charges for the year ended December 31, 2015 included $8 million for accelerated depreciation which was reported in Cost of revenues, $37 million which was reported as Restructuring costs and other and $1 million which was reported in Loss from discontinued operations in the accompanying Consolidated Statement of Operations.

The 2015 severance costs related to the elimination of approximately 600 positions, including approximately 250 manufacturing/service, 250 administrative and 100 research and development positions. The geographic composition of these positions included approximately 275 in the U.S. and Canada, and 325 throughout the rest of the world.

2016 Activity

Restructuring actions taken in 2016 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included actions associated with the exit of Kodak’s silver metal mesh touch screen development, completion of the Leeds plate manufacturing facility exit, as well as various targeted reductions in manufacturing, service, sales, research and development and other administrative functions.

As a result of these actions, for the year ended December 31, 2016 Kodak recorded $16 million of charges, including $1 million for inventory write-downs which was reported in Cost of revenues and $15 million which was reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2016 severance costs related to the elimination of approximately 200 positions, including approximately 100 administrative, 75 manufacturing/service, and 25 research and development positions. The geographic composition of these positions included approximately 75 in the U.S. and Canada, and 125 throughout the rest of the world.

As a result of these initiatives, severance payments will continue through 2017 since, in many instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid throughout 2017 and beyond.

Leeds Plate Manufacturing Facility Exit

On March 3, 2014, Kodak announced a plan to exit its prepress plate manufacturing facility located in Leeds, England. This decision was pursuant to Kodak’s initiative to consolidate manufacturing operations globally, and is expected to result in a more efficient delivery of its products and solutions. Kodak began the exit of the facility in the second quarter of 2014, phased out production at the site in the third quarter of 2015 and has substantially completed the exit of the facility.

Under this program, on a life-to-date basis as of December 31, 2016, Kodak has recorded severance charges of $10 million, long-lived asset impairment charges of $3 million, accelerated depreciation charges of $10 million, and other exit costs of $2 million.

Note 16 - Retirement Plans

12 Months Ended

Dec. 31, 2016

Compensation And Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 16: RETIREMENT PLANS

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

For U.S. employees hired prior to March 1999 KRIP’s benefits were generally based on a formula recognizing length of service and final average earnings. KRIP included a separate cash balance formula for all U.S. employees hired after February 1999, as well as employees hired prior to that date who opted in to the cash balance formula during a special election period. Effective January 1, 2015 the KRIP was amended to provide that all participants accrue benefits under a single, revised cash balance formula (the “Cash Balance Plan”). The Cash Balance Plan credits employees' hypothetical accounts with an amount equal to either 7% or 8% of their pay, plus interest based on the 30-year Treasury bond rate.

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

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

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

	Year Ended December 31, 2016						Year Ended December 31, 2015
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,099		$	800		$	4,438		$	918
Service cost		12			3			17			3
Interest cost		113			14			148			17
Benefit payments		(395	)		(48	)		(478	)		(51	)
Actuarial loss (gain)		76			61			(35	)		(24	)
Special termination benefits		3			—			9			—
Currency adjustments		—			(14	)		—			(63	)
Projected benefit obligation at end of period	$	3,908		$	816		$	4,099		$	800

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,793		$	728		$	4,160		$	795
Gain on plan assets		255			19			111			31
Employer contributions		—			4			—			4
Benefit payments		(395	)		(48	)		(478	)		(51	)
Currency adjustments		—			(10	)		—			(51	)
Fair value of plan assets at end of period	$	3,653		$	693		$	3,793		$	728

Under Funded Status at end of period	$	(255	)	$	(123	)	$	(306	)	$	(72	)

Accumulated benefit obligation at end of period	$	3,907		$	806		$	4,098		$	792

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

	As of December 31,
	2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	—		$	34		$	—		$	39
Pension and other postretirement liabilities		(255	)		(157	)		(306	)		(111	)
Net amount recognized	$	(255	)	$	(123	)	$	(306	)	$	(72	)

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

	As of December 31,
	2016				2015
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	3,908	$	541	$	4,099	$	524
Accumulated benefit obligation		3,907		532		4,098		516
Fair value of plan assets		3,653		384		3,793		412

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

	As of December 31,
	2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	39		$	4		$	50		$	4
Net actuarial loss		(356	)		(76	)		(285	)		(6	)
Total	$	(317	)	$	(72	)	$	(235	)	$	(2	)

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

	Year Ended December 31,
	2016						2015					2014
	U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
Newly established (loss) gain	$	(83	)	$	(70	)	$	(126	)	$	25	$	(255	)	$	(46	)
Newly established prior service credit		—			—			—			—		61			—
Amortization of:
Prior service credit		(7	)		—			(8	)		—		(3	)		—
Net actuarial loss		7			—			—			2		—			—
Net loss recognized in expense due to settlements		—			—			—			—		10			—
Transfers		—			—			—			—		—			1
Total (loss) income recognized in Other comprehensive income	$	(83	)	$	(70	)	$	(134	)	$	27	$	(187	)	$	(45	)

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

Pension income for all defined benefit plans included (in millions):

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	3		$	17		$	3		$	18		$	4
Interest cost		113			14			148			17			176			30
Expected return on plan assets		(262	)		(28	)		(272	)		(30	)		(295	)		(38	)
Amortization of:
Prior service credit		(7	)		—			(8	)		—			(3	)		—
Actuarial loss		7			—			—			2			—			—
Pension income before special termination benefits and settlements		(137	)		(11	)		(115	)		(8	)		(104	)		(4	)
Special termination benefits		3			—			9			—			8			—
Settlement losses		—			—			—			—			10			—
Net pension income for major defined benefit plans		(134	)		(11	)		(106	)		(8	)		(86	)		(4	)
Other plans including unfunded plans		—			(2	)		—			4			—			8
Net pension income	$	(134	)	$	(13	)	$	(106	)	$	(4	)	$	(86	)	$	4

Beginning in 2016, Kodak changed the method used to estimate the service and interest cost components of the net periodic pension costs. The new method uses the spot yield curve approach to estimate the service and interest costs by applying the specific spot rates along the yield curve used to determine the benefit obligations to relevant projected cash outflows. Prior to 2016, the service and interest costs were determined using a single weighted-average discount rate based on the AA yield curves used to measure the benefit obligation at the measurement date. Kodak changed to the new method to provide a more precise measure of interest and service costs by improving the correlation between the projected benefit cash flows and the discrete spot yield curve rates. Kodak accounted for this change prospectively as a change in estimate beginning in the first quarter of 2016.

As a result of the methodology change, the 2016 interest cost for the major U.S. and non-U.S. defined benefit pension plans decreased by approximately $31 million and $4 million, respectively. The methodology change did not have a material impact on service cost for Kodak’s major defined benefit plans.

The pension income before special termination benefits and settlements reported above for the years ended December 31, 2015 and 2014 each include $1 million which is reported as Loss from discontinued operations.

The special termination benefits of $3 million, $9 million and $8 million for the years ended December 31, 2016, 2015 and 2014, respectively, were incurred as a result of Kodak's restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for those periods.

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

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		3.74	%		2.04	%		3.89	%		2.50	%		3.50	%		2.09	%
Salary increase rate		3.43	%		1.99	%		3.37	%		1.91	%		3.34	%		1.95	%

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

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.49	%		2.81	%		3.50	%		2.09	%		4.19	%		3.34	%
Effective rate for interest cost		2.82	%		1.90	%		3.50	%		2.09	%		4.19	%		3.34	%
Salary increase rate		3.37	%		1.91	%		3.34	%		1.95	%		3.37	%		2.62	%
Expected long-term rate of return on plan assets		7.40	%		4.65	%		7.40	%		4.69	%		7.63	%		4.93	%

Plan Asset Investment Strategy

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

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

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

The total plan assets attributable to the major U.S. defined benefit plans at December 31, 2016 relate to KRIP. The expected long-term rate of return on plan assets assumption (“EROA”) is based on a combination of formal asset and liability studies that include forward-looking return expectations given the current asset allocation. A review of the EROA as of December 31, 2016, based upon the current asset allocation and forward-looking expected returns for the various asset classes in which KRIP invests, resulted in an EROA of 7.0%.

As with KRIP, the EROA assumptions for certain of Kodak’s other pension plans were reassessed as of December 31, 2016. The annual expected return on plan assets for the major non-U.S. pension plans range from 2.6% to 5.6% based on the plans’ respective asset allocations as of December 31, 2016.

Plan Asset Risk Management

Kodak evaluates its defined benefit plans’ asset portfolios for the existence of significant concentrations of risk. Types of concentrations that are evaluated include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, and individual fund. Foreign currency contracts and swaps are used to partially hedge foreign currency risk. Additionally, Kodak’s major defined benefit pension plans invest in government bond futures and long duration investment grade bonds to partially hedge the liability risk of the plans. As of December 31, 2016 and 2015, there were no significant concentrations (defined as greater than 10% of plan assets) of risk in Kodak’s defined benefit plan assets.

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

	As of December 31,
	2016			2015			2016 Target
Asset Category
Equity securities		16	%		15	%	12-18%
Debt securities		33	%		35	%	32-38%
Real estate		3	%		3	%	0-6%
Cash and cash equivalents		3	%		1	%	0-6%
Global balanced asset allocation funds		14	%		13	%	10-20%
Other		31	%		33	%	25-35%
Total		100	%		100	%

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

	As of December 31,
	2016			2015			2016 Target
Asset Category
Equity securities		3	%		3	%	1-10%
Debt securities		33	%		35	%	25-35%
Real estate		0	%		0	%	0-6%
Cash and cash equivalents		2	%		3	%	0-6%
Global balanced asset allocation funds		4	%		6	%	0-10%
Other		58	%		53	%	55-65%
Total		100	%		100	%

Fair Value Measurements

Kodak’s asset allocations by level within the fair value hierarchy at December 31, 2016 and 2015 are presented in the tables below for Kodak’s major defined benefit plans. Kodak’s plan assets are accounted for at fair value and are classified within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, with the exception of investments for which fair value is measured using the net asset value per share expedient. Kodak’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value of assets and their placement within the fair value hierarchy levels.

Assets not utilizing the net asset value per share expedient are valued as follows: Equity and debt securities traded on an active market are valued using a market approach based on the closing price on the last business day of the year. Real estate investments are valued primarily based on independent appraisals and discounted cash flow models, taking into consideration discount rates and local market conditions. Cash and cash equivalents are valued utilizing cost approach valuation techniques. Other investments are valued using a combination of market, income, and cost approaches, based on the nature of the investment. Private equity investments are valued primarily based on independent appraisals, discounted cash flow models, cost, and comparable market transactions, which include inputs such as discount rates and pricing data from the most recent equity financing. Insurance contracts are primarily valued based on contract values, which approximate fair value. For investments with lagged pricing, Kodak uses the available net asset values, and also considers expected return, subsequent cash flows and relevant material events.

Major U.S. Plans

December 31, 2016

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	1		$	—	$	—	$	106	$	107

Equity Securities		—			—		—		582		582

Debt Securities:
Government Bonds		—			—		—		849		849
Investment Grade Bonds		—			373		—		—		373

Real Estate		—			—		32		84		116

Global Balanced Asset Allocation Funds		—			—		—		511		511

Other:
Absolute Return		—			—		—		457		457
Private Equity		—			—		14		645		659
Derivatives with unrealized gains		(1	)		—		—		—		(1	)
	$	—		$	373	$	46	$	3,234	$	3,653

Major U.S. Plans

December 31, 2015

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	2	$	—	$	—	$	32	$	34

Equity Securities		—		—		—		571		571

Debt Securities:
Government Bonds		—		—		—		924		924
Investment Grade Bonds		—		382		—		—		382

Real Estate		—		—		34		96		130

Global Balanced Asset Allocation Funds		—		—		—		492		492

Other:
Absolute Return		—		—		—		487		487
Private Equity		—		—		24		744		768
Derivatives with unrealized gains		5		—		—		—		5
	$	7	$	382	$	58	$	3,346	$	3,793

For Kodak’s major U.S. defined benefit pension plans, equity investments are invested broadly in U.S. equity, developed international equity, and emerging markets. Fixed income investments are comprised primarily of long duration U.S. Treasuries and investment-grade corporate bonds. Real estate investments primarily include investments in limited partnerships that invest in office, industrial, retail and apartment properties. Global Balanced Asset Allocation investments are commingled funds that hold a diversified portfolio of passive market exposures, including equities, debt, currencies and commodities. Absolute return investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies held separate from the derivative-linked hedge funds described later in this footnote. Private equity investments are primarily comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital, leveraged buyouts and special situations. Natural resource investments in oil and gas partnerships and timber funds are also included in this category.

Major Non-U.S. Plans

December 31, 2016

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	3		$	—	$	—	$	9	$	12

Equity Securities		—			7		—		11		18

Debt Securities:
Government Bonds		—			16		—		86		102
Inflation-Linked Bonds		—			—		—		5		5
Investment Grade Bonds		—			59		—		51		110
Global High Yield & Emerging Market Debt		—			4		—		11		15

Real Estate		—			3		—		—		3

Global Balanced Asset Allocation Funds		—			—		—		29		29

Other:
Absolute Return		—			2		—		8		10
Private Equity		—			2		—		55		57
Insurance Contracts		—			335		—		—		335
Derivatives with unrealized losses		(3	)		—		—		—		(3	)
	$	—		$	428	$	—	$	265	$	693

Major Non-U.S. Plans

December 31, 2015

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	5		$	—	$	—	$	16	$	21

Equity Securities		—			6		—		16		22

Debt Securities:
Government Bonds		—			39		—		117		156
Inflation-Linked Bonds		—			—		—		3		3
Investment Grade Bonds		—			45		—		45		90
Global High Yield & Emerging Market Debt		—			—		—		3		3

Real Estate		—			2		—		—		2

Global Balanced Asset Allocation Funds		—			—		—		47		47

Other:
Absolute Return		—			4		—		8		12
Private Equity		—			—		—		61		61
Insurance Contracts		—			311		—		—		311
Derivatives with unrealized gains		2			—		—		—		2
Derivatives with unrealized losses		(2	)		—		—		—		(2	)
	$	5		$	407	$	—	$	316	$	728

For Kodak’s major non-U.S. defined benefit pension plans, equity investments are invested broadly in local equity, developed international and emerging markets. Fixed income investments are comprised primarily of government and investment grade corporate bonds. Real estate investments primarily include investments in limited partnerships that invest in office, industrial, and retail properties. Global Balanced Asset Allocation investments are commingled funds that hold a diversified portfolio of passive market exposures, including equities, debt, currencies and commodities. Absolute return investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies held separate from the derivative-linked hedge funds described late in this footnote. Private equity investments are comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital and leveraged buyouts. Insurance contracts are typically annuities from life insurance companies covering specific pension obligations.

For Kodak’s major defined benefit pension plans, certain investment managers are authorized to invest in derivatives such as futures, swaps, and currency forward contracts. Investments in derivatives are used to obtain desired exposure to a particular asset, index or bond duration and require only a portion of the total exposure to be invested as cash collateral. In instances where exposures are obtained via derivatives, the majority of the exposure value is available to be invested, and is typically invested, in a diversified portfolio of hedge fund strategies that generate returns in addition to the return generated by the derivatives. Of the December 31, 2016 investments shown in the major U.S. plans table above, 10% of the total pension assets represented equity securities exposure obtained via derivatives and are reported in equity securities, and 23% of the total pension assets represented U.S. government bond exposure, at 18 years target duration, obtained via derivatives and are reported in government bonds. Of the December 31, 2015 investments shown in the major U.S. plans table above, 10% of the total pension assets represented equity securities exposure obtained via derivatives and are reported in equity securities, and 24% of the total pension assets represented U.S. government bond exposure, at 18 years target duration, obtained via derivatives and are reported in government bonds.

Of the December 31, 2016 investments shown in the major Non-U.S. plans table above, 0% and 9% of the total pension assets represented derivative exposures to equity securities and government bonds (at 13 years target duration) and are reported in those respective classes. Of the December 31, 2015 investments shown in the major Non-U.S. plans table above, 0% and 12% of the total pension assets represented derivative exposures to equity securities and government bonds (at 13 years target duration), respectively, and are reported in those respective classes.

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

	U.S.
(in millions)	Balance at January 1, 2016		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2016
Real Estate	$	34	$	7		$	(9	)	$	—	$	32
Private Equity		24		(6	)		(4	)		—		14
Total	$	58	$	1		$	(13	)	$	—	$	46

	U.S.
(in millions)	Balance at January 1, 2015		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2015
Real Estate	$	41	$	6	$	(13	)	$	—	$	34
Private Equity		28		1		(5	)		—		24
Total	$	69	$	7	$	(18	)	$	—	$	58

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

	U.S.		Non-U.S.
2017	$	340	$	46
2018		328		46
2019		318		45
2020		309		45
2021		297		44
2022 - 2026		1,336		207

Note 17 - Other Postretirement Benefits

12 Months Ended

Dec. 31, 2016

Postemployment Benefits [Abstract]

Postemployment Benefits Disclosure [Text Block]

NOTE 17: OTHER POSTRETIREMENT BENEFITS

Kodak provides continued access to medical and dental benefits through lifetime COBRA coverage for certain eligible U.S. retirees and long-term disability recipients who elected such coverage, along with their spouses, dependents and survivors. In Canada, Kodak provides medical, dental, life insurance, and survivor income benefits to eligible retirees. In the U.K., Kodak provides medical benefits to eligible retirees. The other postretirement benefit plans in the U.S., Canada, and the U.K. are closed to new participants. Information on the U.S., Canada and U.K. other postretirement plans is presented below.

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

Changes in Kodak’s benefit obligation and funded status were as follows (in millions):

	Year Ended December 31,
	2016			2015
Net benefit obligation at beginning of period	$	78		$	86
Interest cost		2			3
Plan participants’ contributions		5			7
Actuarial loss (gain)		1			(8	)
Benefit payments		(10	)		(12	)
Currency adjustments		(2	)		2
Net benefit obligation at end of period	$	74		$	78

Underfunded status at end of period	$	(74	)	$	(78	)

Amounts recognized in the Consolidated Statement of Financial Position consist of (in millions):

	As of December 31,
	2016			2015
Other current liabilities	$	(5	)	$	(5	)
Pension and other postretirement liabilities		(69	)		(73	)
	$	(74	)	$	(78	)

Amounts recognized in Accumulated other comprehensive loss consist of (in millions):

	As of December 31,
	2016			2015
Net actuarial gain	$	(5	)	$	(8	)

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

	Year Ended December 31,
	2016		2015
Newly established loss (gain)	$	1	$	(8	)
Amortization of:
Net actuarial gain		2		-
Total loss (gain) recognized in Other comprehensive (loss) income	$	3	$	(8	)

Other postretirement benefit cost included:

	Year Ended December 31,
	2016			2015		2014
Components of net postretirement benefit cost:
Service cost	$	—		$	—	$	—
Interest cost		2			3		4
Amortization of:
Actuarial gain		(2	)		—		—
Other postretirement benefit cost from continuing operations	$	—		$	3	$	4

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

	Year Ended December 31,
	2016			2015
Discount rate		3.44	%		3.60	%
Salary increase rate		2.35	%		1.80	%

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

	Year Ended December 31,
	2016			2015			2014
Effective rate for interest cost		2.85	%		3.49	%		4.28	%
Salary increase rate		1.80	%		2.60	%		2.50	%

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

	2016			2015
Healthcare cost trend		5.68	%		5.81	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.38	%		4.21	%
Year that the rate reaches the ultimate trend rate		2022			2022

Assumed healthcare cost trend rates effect the amounts reported for the healthcare plans. A one-percentage point change in assumed healthcare cost trend rates would have the following effects:

	1% increase		1% decrease
Effect on total service and interest cost	$	—	$	—
Effect on postretirement benefit obligation		4		(4	)

The following other postretirement benefits, which reflect expected future service, are expected to be paid (in millions):

2017	$	5
2018		4
2019		4
2020		4
2021		4
2022-2026		19

Note 18 - Redeemable, Convertible Series A Preferred Stock	12 Months Ended
	Dec. 31, 2016
Temporary Equity Disclosure [Abstract]
Redeemable, Convertible Series A Preferred Stock [Text Block]	NOTE 18: REDEEMABLE, CONVERTIBLE SERIES A PREFERRED STOCK On November 15, 2016, the Company issued 2,000,000 shares of 5.50% Series A Convertible Preferred Stock, no par value per share (the “Series A Preferred Stock”), for an aggregate purchase price of $200 million, or $100 per share pursuant to a Series A Preferred Stock Purchase Agreement (the “Purchase Agreement”) with Southeastern Asset Management, Inc. (“Southeastern”) and Longleaf Partners Small-Cap Fund, C2W Partners Master Fund Limited and Deseret Mutual Pension Trust, which are investment funds managed by Southeastern (such investment funds, collectively, the “Purchasers”), dated November 7, 2016. The Company received net proceeds of $198 million after issuance costs. The Company has classified the Series A Preferred Stock as temporary equity in the Consolidated Statement of Financial Position. The $2 million in issuance costs originally reduced the carrying value of the Series A Preferred Stock and is being accreted using the effective interest method to Additional paid in capital in the Consolidated Statement of Financial Position as a deemed dividend from the date of issuance through the mandatory redemption date, November 15, 2021. Dividend and Other Rights On November 14, 2016, the Company filed with the Department of Treasury of the State of New Jersey a Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of the Company (the “Certificate of Designations”) which established the designation, number of shares, rights, preferences and limitations of the Series A Preferred Stock which became effective upon filing. The Series A Preferred Stock ranks senior to the Company’s common stock (“Common Stock”) with respect to dividend rights and rights on liquidation, winding-up and dissolution. The Series A Preferred Stock has a liquidation preference of $100 per share, and the holders of Series A Preferred Stock are entitled to cumulative dividends payable quarterly in cash at a rate of 5.50% per annum. The Company declared a cash dividend of approximately $2 million in December 2016, which was paid on January 17, 2017. The accrual for the cash dividend declared is included in Other current liabilities in the accompanying Consolidated Statement of Financial Position as of December 31, 2016. Holders of Series A Preferred Stock are entitled to vote together with the holders of the Common Stock as a single class, in each case, on an as-converted basis, except where a separate class vote is required by law. Holders of Series A Preferred Stock have certain limited special approval rights, including with respect to the issuance of pari passu or senior equity securities of the Company. The Purchasers have the right to nominate members to the Company’s board of directors proportional to their ownership on an as converted basis, which initially allows the Purchasers to nominate two members to the board. If dividends on any Series A Preferred Stock are in arrears for six or more consecutive or non-consecutive dividend periods, the holders of Series A Preferred Stock, voting with holders of all other preferred stock of the Company whose voting rights are then exercisable, will be entitled to vote for the election of two additional directors in the next annual meeting and all subsequent meetings until all accumulated dividends on such Series A Preferred Stock and other voting preferred stock have been paid or set aside. The nomination right of the Purchasers will be reduced by two nominees at any time the holders of Series A Preferred Stock have the right to elect, or participate in the election of, two additional directors. Conversion Features Each share of Series A Preferred Stock is convertible, at the option of each holder at any time, into shares of Common Stock at the initial conversion rate of 5.7471 (equivalent to an initial conversion price of $17.40 per share of Common Stock). If a holder elects to convert any shares of Series A Preferred Stock during a specified period in connection with a fundamental change (as defined in the Certificate of Designations), the conversion rate will be adjusted under certain circumstances and such holder will also be entitled to a payment in respect of accumulated dividends. If a holder elects to convert any shares of Series A Preferred Stock during a specified period following a reorganization event (as defined in the Certificate of Designations), such holder can elect to have the conversion rate adjusted. In addition, the Company will have the right to require holders to convert any shares of Series A Preferred Stock in connection with certain reorganization events, in which case the conversion rate will be adjusted under certain circumstances. If shares of Series A Preferred Stock are not converted in connection with a reorganization event, such shares will become convertible into the exchanged property from the reorganization event. The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion. The initial conversion rate and the corresponding conversion price are subject to customary anti-dilution adjustments as well as an adjustment if the Company is obligated to make a cash payment under the settlement agreement relating to the remediation of historical environmental liabilities at EBP, as discussed in Note 10, “Guarantees”. The Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument and that the economic characteristics and risks of the embedded conversion features, except where the conversion price is increased to the liquidation preference, were not considered clearly and closely related to the Series A Preferred Stock. Accordingly, these embedded conversion features were bifurcated from the Series A Preferred Stock and separately accounted for on a combined basis at fair value as a single derivative liability. The Company allocated $43 million of the net proceeds received to the derivative liability based on the aggregate fair value of the embedded conversion features on the date of issuance which reduced the original carrying value of the Series A Preferred Stock. The derivative liability is being accounted for at fair value with subsequent changes in the fair value being reported as part of Other charges, net in the Consolidated Statement of Operations. The fair value of the derivative liability as of December 31, 2016 was $43 million and is included within Other long-term liabilities in the accompanying Consolidated Statement of Financial Position. The carrying value of the Series A Preferred Stock at the time of issuance, $155 million ($200 million aggregate gross proceeds less $43 million allocated to the derivative liability and $2 million in transaction costs) is being accreted to the mandatory redemption amount using the effective interest method to Additional paid in capital in the Consolidated Statement of Financial Position as a deemed dividend from the date of issuance through the mandatory redemption date, November 15, 2021. Redemption Features If any shares of Series A Preferred Stock have not been converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock, the Company is required to redeem such shares at $100 per share plus the amount of accrued and unpaid dividends. As the Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument, the redemption feature is considered to be clearly and closely related to the host contract and therefore was not required to be separated from the Series A Preferred Stock. Series A Registration Rights Agreement On November 15, 2016, the Company, Southeastern and the Purchasers entered into a Registration Rights Agreement (the “Series A Registration Rights Agreement”), pursuant to which the Company agreed to register under the Securities Act and take certain actions with respect to the offer and sale by the Purchasers of shares of Series A Preferred Stock purchased by the Purchasers and shares of Common Stock issuable upon conversion of the Series A Preferred Stock and issuable pursuant to the terms of the Series A Preferred Stock (the “Series A registrable securities”). Pursuant to the Registration Rights Agreement, the Company has filed with the SEC a shelf registration statement on Form S-3 that relates to the resale of the Series A registrable securities. The Company expects such registration statement to be declared effective by the SEC in due course. Upon the written demand of the relevant Purchaser(s), the Company will facilitate a “takedown” of Series A registrable securities off of the registration statement but the Purchaser(s) may not, individually or collectively, make more than four demands in the aggregate. Any demand for an underwritten offering of Series A Preferred Stock must have an aggregate market value (based on the most recent closing price of the Common Stock into which the Series A Preferred Stock is convertible at the time of the demand) of at least $75 million. The Series A Registration Rights Agreement does not entitle the Purchasers to piggyback registration rights. The Series A Registration Rights Agreement is binding upon the parties thereto and their successors and will inure to the benefit of each Purchaser and its successors and permitted assigns. Neither party may assign the Series A Registration Rights Agreement without the prior written consent of the other party.

Note 19 - Earnings Per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Text Block]

NOTE 19: EARNINGS PER SHARE

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

A reconciliation of the amounts used to calculate basic and diluted earnings per share for the year ended December 31, 2016 follows (in millions):

Earnings from continuing operations attributable to Eastman Kodak Company	$	45
Less: Series A convertible preferred stock cash dividend		(2	)
Less: Series A convertible preferred stock deemed dividend		(1	)
Earnings from continuing operations available to common shareholders - basic and diluted		42

Net income attributable to Eastman Kodak Company	$	15
Less: Series A convertible preferred stock cash dividend		(2	)
Less: Series A convertible preferred stock deemed dividend		(1	)
Net income available to common shareholders - basic and diluted		12

Weighted-average common shares outstanding - basic			42.2
Effect of dilutive securities:
Unvested share-based awards			0.3
Weighted-average common shares outstanding - diluted			42.5

The computation of diluted earnings per share for the year ended December 31, 2016 excluded the impact of (1) the assumed conversion of 2.0 million shares of Series A convertible preferred shares, (2) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $14.93, (3) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $16.12 and (4) the assumed conversion of 2.2 million outstanding employee stock options because they would have been anti-dilutive.

As a result of the net loss from continuing operations for the years ended December 31, 2015 and December 31, 2014 Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for those periods. If Kodak had reported earnings from continuing operations for the years ended December 31, 2015 and December 31, 2014, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

	Year Ended December 31,
(in millions of shares)	2015		2014
Unvested share-based awards		0.2		0.1
Warrants to purchase common shares		0.3		1.5
Total		0.5		1.6

The computation of diluted earnings per share for the years ended December 31, 2015 and 2014 also excluded outstanding employee stock options of 1.6 million and 0.8 million, respectively, because the effects would have been anti-dilutive.

Note 20 - Stock-based Compensation

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

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

NOTE 20: STOCK-BASED COMPENSATION

Kodak’s stock incentive plan is the 2013 Omnibus Incentive Plan (the “2013 Plan”). The 2013 Plan is administered by the Executive Compensation Committee of the Board of Directors.

Officers, directors and employees of the Company and its consolidated subsidiaries are eligible to receive awards. Stock options are generally non-qualified, are at exercise prices equal to the closing price of Kodak’s stock on the date of grant and expire seven years after the grant date. Stock-based compensation awards granted under Kodak’s stock incentive plan are generally subject to a three-year vesting period from the date of grant, or a later date as determined by the Executive Compensation Committee. Awards are subject to settlement in newly-issued shares of common stock. Unless sooner terminated by the Executive Compensation Committee, no awards may be granted under the 2013 Plan after the tenth anniversary of the Effective Date.

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

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

Restricted Stock Units

Restricted stock units are payable in shares of the Company common stock upon vesting. The fair value is based on the closing market price of the Company’s stock on the grant date. Compensation cost related to restricted stock units was $5 million for the year ended December 31, 2016 and $7 million for the years ended December 31, 2015 and 2014.

The weighted average grant date fair value of restricted stock unit awards granted for the years ended December 31, 2016, 2015 and 2014 was $13.85, $14.86 and $24.16, respectively. The total fair value of restricted stock units that vested in the years ended December 31, 2016, 2015 and 2014 was $7 million, $5 million and $2 million, respectively. As of December 31, 2016, there was $4 million of unrecognized compensation cost related to restricted stock units. The cost is expected to be recognized over a weighted average period of 1.5 years.

The following table summarizes information about restricted stock unit activity for the year ended December 31, 2016:

	Number of Restricted Stock Units		Weighted-Average Grant Date Fair Values
Outstanding on December 31, 2015		774,545	$19.13
Granted		331,195	13.85
Vested		395,577	18.89
Forfeited		58,619	19.40
Outstanding on December 31, 2016		651,544	16.57

Stock Options

The following table summarizes information about stock option activity for the year ended December 31, 2016:

	Shares Under Option		Weighted Average Exercise Price Per Share	Weighted Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value ($ millions)
Outstanding on December 31, 2015		1,520,795	$18.89
Granted		824,540	13.84
Exercised		5,797	13.76
Forfeited		125,079	17.47
Outstanding on December 31, 2016		2,214,459	17.10	5.67	$2
Exercisable on December 31, 2016		717,095	20.28	5.01	-
Expected to vest December 31, 2016		1,497,364	15.58	5.99	2

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value that option holders would have received had all option holders exercised their options on the last trading day of 2016. The aggregate intrinsic value is the difference between the Kodak closing stock price on the last trading day of the year and the exercise price, multiplied by the number of in-the-money options.

The weighted average grant date fair value of options granted for the years ended December 31, 2016, 2015 and 2014 was $5.56, $5.94 and $7.74, respectively. The total fair value of options that vested during the year ended December 31, 2016 and 2015 was $3 million and $2 million, respectively. No options vested during the year ended December 31, 2014. Compensation cost related to stock options for the years ended December 31, 2016, 2015 and 2014 was $4 million, $4 million and $1 million, respectively.

As of December 31, 2016, there was $5 million of unrecognized compensation cost related to stock options. The cost is expected to be recognized over a weighted average period of 1.6 years.

Kodak utilizes the Black-Scholes option valuation model to estimate the fair value of stock options. Public trading of the Company’s common stock began on September 23, 2013, providing limited historical data upon which to base assumptions. The expected term of options granted is the period of time the options are expected to be outstanding and is calculated using a simplified method based on the option’s vesting period and original contractual term. Until late in 2016 the Company estimated expected volatility by taking the average of the historical volatility of the Company’s stock (measured using the daily closing stock prices since public trading in the Company’s stock began) and the implied volatility of exchange traded options on the Company’s equity over the two-week period prior to the valuation date. The Company now uses only the historical volatility of the Company’s stock to estimate expected volatility. The risk-free rate was based on the yield on U.S. Treasury notes with a term equal to the option’s expected term.

The following inputs were used for the valuation of option grants issued in each year:

	Year Ended December 31,
	2016	2015	2014
Weighted-average fair value of options granted	$5.56	$5.94	$7.74
Weighted-average risk-free interest rate	1.32%	1.46%	1.46%
Range of risk-free interest rates	0.93% - 1.96%	1.26% - 1.60%	1.39% - 1.51%
Weighted-average expected option lives	4.6 years	4.5 years	4.5 years
Expected option lives	4.5 - 4.9 years	4.5 years	4.5 years
Weighted-average volatility	47%	46%	39%
Range of expected volatilities	44% - 51%	40% - 49%	36% - 42%
Weighted-average expected dividend yield	0.0%	0.0%	0.0%

Stock-based Awards Classified as Liabilities

Kodak settled a portion of its 2015 incentive compensation plans in 2016 with 188,584 shares of common stock with a pre-tax fair value of $2 million on the date of issuance. The shares were issued under the 2013 Omnibus Incentive Plan. Stock compensation expense associated with the incentive compensation plans was approximately $5 million for the year ended December 31, 2015.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Note 21 - Shareholders' Equity	12 Months Ended
Note 21 - Shareholders' Equity	Dec. 31, 2016
Disclosure Text Block [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 21: SHAREHOLDERS’ EQUITY The Company has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of December 31, 2016 there were 42.4 million shares of common stock outstanding and 2.0 million shares of Series A preferred stock issued and outstanding. As of December 31, 2015 there were 42.0 million shares of common stock outstanding and no shares of preferred stock issued and outstanding. Net Share Settled Warrants Upon emergence from bankruptcy in September 2013, the Company issued to the holders of general unsecured claims and the retiree settlement unsecured claim net-share settled warrants to purchase: (i) 2.1 million shares of common stock at an exercise price of $14.93 and (ii) 2.1 million shares of common stock at an exercise price of $16.12. The warrants are classified as equity instruments and reported within Additional paid in capital in the Consolidated Statement of Financial Position at their fair value at emergence ($24 million). As of December 31, 2016, there were warrants outstanding to purchase 3.6 million shares of common stock. Treasury Stock During the years ended December 31, 2016 and 2015, the Company repurchased shares of common stock for approximately $3 million and $1 million, respectively, to satisfy tax withholding obligations in connection with the issuance of stock to employees under the 2013 Plan. Treasury stock consisted of approximately 0.5 million shares and 0.3 million shares at December 31, 2016 and 2015, respectively. Backstop Registration Rights Agreement Upon emergence from bankruptcy on September 3, 2013, the Company and GSO Capital Partners LP, on behalf of various managed funds, BlueMountain Capital Management, LLC, on behalf of various managed funds, George Karfunkel, United Equities Commodities Company, Momar Corporation and Contrarian Capital Management, LLC, on behalf of Contrarian Funds, LLC (collectively, the “Backstop Parties”) executed a registration rights agreement (the “Backstop Registration Rights Agreement”). The Backstop Registration Rights Agreement, among other rights, provides the Backstop Parties with certain registration rights with respect to common stock offered to the Backstop Parties (and other eligible creditors) as part of a rights offering (the “Backstop registrable securities”). A portion of the shares issued in the rights offerings are restricted securities for purposes of Rule 144 under the Securities Act of 1933 and may not be offered, sold or otherwise transferred absent registration under the Securities Act of 1933 or an applicable exemption from registration requirements. Stockholders holding Backstop registrable securities representing 10% of the outstanding common stock at emergence may require the Company to facilitate a registered offering of Backstop registrable securities (such offering, the “Initial Registration”). The Backstop registrable securities requested to be sold in the Initial Registration must have an aggregate market value of at least $75 million. On October 20, 2016, the Initial Registration, in the form of a shelf registration statement registering all Backstop registerable securities, was declared effective by the SEC. Following the Initial Registration, stockholders holding 10% or more of the outstanding Backstop registrable securities may demand that the Company file a shelf registration statement and effectuate one or more takedowns off of such shelf, or, if a shelf is not available, effectuate one or more stand-alone registered offerings, provided that such non-shelf registered offerings or shelf takedowns may not be requested more than four times and, in each case, shall include shares having an aggregate market value of at least $75 million. Beginning on the second anniversary of the Effective Date, upon request of a stockholder, the Company shall amend its existing shelf registration statement to register additional Backstop registrable securities as set forth in the Registration Rights Agreement. Stockholders also have the right to include their Backstop registrable securities in the Initial Registration or any other non-shelf registered offering or shelf takedown of the common stock by the Company for its own account or for the account of any holders of common stock.

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

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Note 22 - Other Comprehensive Loss

12 Months Ended

Dec. 31, 2016

Comprehensive Loss Note [Text Block]

NOTE 22: OTHER COMPREHENSIVE LOSS

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

		Year Ended December 31,
(in millions)		2016			2015			2014
Currency translation adjustments		$	(29	)	$	(35	)	$	(33	)

Reclassification adjustment for (gains) losses included in Other charges, net, before tax			(2	)		2			—
Reclassification adjustment for (gains) losses included in Other charges, net, net of tax			(2	)		2			—

Pension and other postretirement benefit plan changes
Newly established prior service credit			—			4			61
Newly established net actuarial loss			(148	)		(88	)		(278	)
Tax benefit (provision)			14			(5	)		7
Newly established prior service credit and net actuarial loss, net of tax			(134	)		(89	)		(210	)
Reclassification adjustments:
Amortization of prior service credit	^(a)		(7	)		(8	)		(3	)
Amortization of actuarial losses (gains)	^(a)		1			(2	)		1
Recognition of (gains) losses due to settlements and curtailments	^(a)		(1	)		1			10
Total reclassification adjustments			(7	)		(9	)		8
Tax provision			1			—			—
Reclassification adjustments, net of tax			(6	)		(9	)		8
Pension and other postretirement benefit plan changes, net of tax			(140	)		(98	)		(202	)
Other comprehensive loss		$	(171	)	$	(131	)	$	(235	)

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

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 23 - Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2016

Accumulated Other Comprehensive Loss [Text Block]

NOTE 23: ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss is composed of the following:

	As of December 31,
(in millions)	2016			2015
Currency translation adjustments	$	(96	)	$	(67	)
Available for sale securities		-			2
Pension and other postretirement benefit plan changes		(342	)		(202	)
Ending balance	$	(438	)	$	(267	)

Note 23 - Segment Information

12 Months Ended

Dec. 31, 2016

Segment Reporting Disclosure [Text Block]

NOTE 24: SEGMENT INFORMATION

Kodak has seven reportable segments: Print Systems, Micro 3D Printing and Packaging, Software and Solutions, Consumer and Film, Enterprise Inkjet Systems, 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. 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.

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: Unified Workflow Solutions and Kodak Technology Solutions.

Consumer and Film: The Consumer and Film segment is comprised of three lines of business: Consumer Inkjet Solutions; Motion Picture, Industrial Chemicals and Films, and Consumer Products.

Enterprise Inkjet Systems: The Enterprise Inkjet Systems segment is comprised of the KODAK VERSAMARK business.

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 had not yet transferred ownership to the KPP Purchasing Parties (as defined in Note 26 “Discontinued Operations”) and the RED utilities variable interest entity until deconsolidation in December 2016, (refer to Note 1 “Summary of Significant Accounting Policies – Basis of Consolidation”).

Segment financial information is shown below. Asset information by segment is not disclosed as this information is not separately identified and reported to the Chief Operating Decision Maker (“CODM”).

Net Revenues from Continuing Operations by Reportable Segment

	Year Ended December 31,
	2016		2015		2014
(in millions)
Print Systems	$	1,018	$	1,106	$	1,257
Micro 3D Printing and Packaging		132		128		130
Software and Solutions		86		112		108
Consumer and Film		216		265		352
Enterprise Inkjet Systems		76		84		115
Intellectual Property Solutions		—		1		70
Eastman Business Park		15		13		14
Consolidated total	$	1,543	$	1,709	$	2,046

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 below, Operational EBITDA represents the earnings (loss) from continuing operations excluding the provision (benefit) for income taxes; corporate components of pension and OPEB income; depreciation and amortization expense; restructuring costs; overhead costs no longer absorbed by discontinued operations; stock-based compensation expense; the 2015 changes in the U.S. vacation benefits; consulting and other costs; idle costs; manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production; other operating expense, net (unless otherwise indicated); loss on early extinguishment of debt; interest expense; other charges, net and reorganization items, net.

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

Change in Segment Measure of Profit and Loss

During the first quarter of 2016, Kodak changed its segment measure of profit and loss. The segment measure excludes overhead costs no longer absorbed by discontinued operations (see description above). In addition, manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production are now excluded from the segment measure of profit and loss.

Segment Operational EBITDA and Consolidated Earnings (Loss) from Continuing Operations Before Income Taxes

	Year Ended December 31,
(in millions)	2016			2015			2014
Print Systems	$	105		$	99		$	94
Micro 3D Printing and Packaging ⁽⁸⁾		12			11			—
Software & Solutions		4			9			3
Consumer & Film		16			52			66
Enterprise Inkjet Systems		19			20			35
Intellectual Property Solutions		(14	)		(22	)		40
Eastman Business Park		2			2			1
Total of reportable segments		144			171			239
All Other ⁽¹⁾		3			4			4
Corporate components of pension and OPEB income ⁽²⁾		161			133			110
Depreciation and amortization		(102	)		(134	)		(191	)
Restructuring costs and other		(16	)		(37	)		(56	)
Overhead supporting, but not directly absorbed by discontinued operations ⁽³⁾		(15	)		(21	)		(30	)
Stock-based compensation		(8	)		(17	)		(8	)
Change in U.S. vacation benefits ⁽⁴⁾		—			16			—
Consulting and other costs ⁽⁵⁾		(5	)		(14	)		(7	)
Idle costs ⁽⁶⁾		(3	)		(3	)		(4	)
Manufacturing costs originally planned to be absorbed by silver halide touch screen production ⁽⁷⁾		(3	)		(2	)		(1	)
Other operating expense, net excluding gain related to Unipixel termination ⁽⁸⁾		(16	)		(5	)		(9	)
Interest expense ⁽⁹⁾		(60	)		(63	)		(62	)
Loss on early extinguishment of debt, net ⁽⁹⁾		(4	)		—			—
Other charges, net ⁽⁹⁾		(4	)		(21	)		(21	)
Reorganization items, net ⁽⁹⁾		6			(5	)		(13	)
Consolidated earnings (loss) from continuing operations before income taxes	$	78		$	2		$	(49	)

⁽¹⁾	RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below).

⁽²⁾	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.

⁽³⁾

Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations.

⁽⁴⁾

In the fourth quarter of 2015, Kodak changed the timing of when affected U.S. employees earn their vacation benefits, which reduced Kodak’s obligation to employees and the related accrual by $17 million as of December 31, 2015. The reduction in the accrual impacted gross profit by approximately $9 million, SG&A by approximately $5 million, R&D by approximately $2 million, and discontinued operations by $1 million.

⁽⁵⁾

Consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in 2016 and 2015. The costs in 2014 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.

⁽⁶⁾	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.

⁽⁷⁾	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.

⁽⁸⁾

In 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 in 2015.

⁽⁹⁾	As reported in the Consolidated Statement of Operations.

Kodak reduced workers’ compensation reserves by approximately $8 million in both 2016 and 2015, primarily driven by changes in discount rates. The reduction in reserves impacted gross profit by approximately $4 million, SG&A by approximately $3 million and R&D by approximately $1 million in both years. In 2014, Kodak increased workers’ compensation reserves by $6 million, which impacted gross profit by approximately $3 million, SG&A by approximately $2 million and R&D by approximately $1 million.

Amortization and depreciation expense by segment are not included in the segment measure of profit and loss but are regularly provided to the CODM.

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2016		2015		2014
Print Systems	$	9	$	9	$	9
Micro 3D Packaging & Printing		7		9		9
Software & Solutions		1		2		2
Consumer & Film		1		1		1
Consolidated total	$	18	$	21	$	21

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2016		2015		2014
Print Systems	$	36	$	39	$	51
Micro 3D Packaging & Printing		7		6		8
Software & Solutions		2		1		2
Consumer & Film		15		30		65
Enterprise Inkjet Systems		3		5		8
Intellectual Property Solutions		1		2		8
Eastman Business Park		4		6		11
Sub-total		68		89		153
Other		16		16		15
Restructuring-related depreciation		-		8		2
Consolidated total	$	84	$	113	$	170

Geographic Information

(in millions)	Year Ended December 31,
Net sales to external customers attributed to ⁽¹⁾:	2016		2015		2014
The United States	$	520	$	588	$	728
Europe, Middle East and Africa		519		569		698
Asia Pacific		373		376		433
Canada and Latin America		131		176		187
Non U.S. countries total		1,023		1,121		1,318
Consolidated total	$	1,543	$	1,709	$	2,046

(1)

Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2016		2015		2014
The United States ⁽²⁾	$	122	$	199	$	253
Europe, Middle East and Africa		34		43		66
Asia Pacific		55		74		72
Canada and Latin America		87		78		110
Non U.S. countries total ⁽³⁾		176		195		248
Consolidated total	$	298	$	394	$	501

⁽¹⁾	Long-lived assets are comprised of property, plant and equipment, net.

⁽²⁾	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

⁽³⁾

Of the total non U.S. property, plant and equipment in 2016, $75 million are located in Brazil and $41 million are located in China. Of the total non U.S. property, plant and equipment in 2015, $64 million are located in Brazil and $58 million are located in China. Of the total non U.S. property, plant and equipment in 2014, $95 million are located in Brazil and $56 million are located in China.

Major Customers

No single customer represented 10% or more of Kodak’s total net revenue in any year presented.

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

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Reorganization Items Net [Text Block]

Note 25 - Reorganization Items, Net

12 Months Ended

Dec. 31, 2016

Reorganization Items Net [Abstract]

NOTE 25: REORGANIZATION ITEMS, NET

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

	Year Ended December 31,
(in millions)	2016			2015		2014
Professional fees	$	1		$	1	$	10
Legal contingency reserve reduction		(7	)		—		—
Other items, net		—			4		3
Reorganization items, net	$	(6	)	$	5	$	13
Cash payments for reorganization items	$	1		$	9	$	21

Subsequent to the emergence from bankruptcy on September 3, 2013, costs directly attributable to the implementation of the Chapter 11 Plan of Reorganization are reported as Reorganization items, net.

Note 26 - Discontinued Operations

12 Months Ended

Dec. 31, 2016

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

NOTE 26: DISCONTINUED OPERATIONS

Discontinued operations of Kodak include the Prosper Business and the PI/DI Business (excluding the consumer film business, for which Kodak entered into an ongoing supply arrangement with one or more parties).

KODAK PROSPER Enterprise Inkjet Business

In March 2016 Kodak announced that it is in talks with prospective buyers about offers to purchase its KODAK PROSPER Enterprise Inkjet business (the “Prosper Business”). The results of operations of the Prosper Business are classified as discontinued operations in the Consolidated Statement of Operations for all periods presented. Additionally, the assets and liabilities associated with the Prosper Business are classified as held for sale in the Consolidated Statement of Financial Position as of December 31, 2016 and 2015. Kodak anticipates the sale of the Prosper Business will close by the end of the third quarter of 2017.

The results of operations of the Prosper Business are presented in the following table:

	Year Ended December 31,
(in millions)	2016			2015			2014
Revenues	$	94		$	89		$	70

Cost of sales		75			86			74
Selling, general and administrative expenses		26			22			26
Research and development expenses		20			17			30
Restructuring costs and other		-			1			3
Loss from discontinued operations, before income taxes		(27	)		(37	)		(63	)
Provision for income taxes		(1	)		(2	)		—
Loss from discontinued operations, net of income taxes	$	(28	)	$	(39	)	$	(63	)

The following table presents the aggregate carrying amount of major assets and liabilities of the Prosper Business:

(in millions)	2016		2015
ASSETS
Cash and cash equivalents	$	1	$	1
Receivables, net		11		15
Inventories, net		35		51
Property, plant and equipment, net		44		32
Intangible assets, net		37		38
Other assets		4		4
Assets of business held for sale	$	132	$	141
LIABILITIES
Accounts payable, trade	$	7	$	9
Current portion of long-term debt		1		1
Other current liabilities		14		12
Long-term debt, net of current portion		3		2
Pension and other postretirement liabilities		3		4
Other long-term liabilities		2		1
Liabilities of business held for sale	$	30	$	29

A dedicated entity of the Prosper Business had intercompany liabilities with Kodak of approximately $4 million as of December 31, 2016 that are part of the proposed transaction but are not reflected in the table above as these amounts have been eliminated in deriving the consolidated financial statements. There were no intercompany amounts that are part of the proposed transaction as of December 31, 2015.

Current assets held for sale as of both December 31, 2016 and 2015 in the Consolidated Statement of Financial Position included $2 million of items under contract for sale not associated with the Prosper Business or the PI/DI Business.

The following table presents cash flow information associated with the Prosper Business:

	Year Ended December 31,
(in millions)	2016		2015		2014
Depreciation	$	2	$	6	$	4
Amortization		1		4		4
Capital expenditures		5		3		1

Depreciation and amortization of long-lived assets of the Prosper Business included in discontinued operations ceased on April 1, 2016.

Personalized Imaging and Document Imaging Businesses

On September 3, 2013, Kodak consummated the sale of certain assets and the assumption of certain liabilities of the PI/DI Business to the trustee of the U. K. pension plan (and/or its subsidiaries, collectively the “KPP Purchasing Parties”) for net cash consideration of $325 million. Up to $35 million in aggregate of the purchase price is subject to repayment if the PI/DI Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018. The PI/DI Business did not achieve the adjusted annual EBITDA target for 2015. As a result, $4 million of the purchase price, representing the maximum amount that could be owed for 2015, was paid in 2016. Certain assets and liabilities of the PI/DI Business in certain jurisdictions were not transferred at the initial closing on September 3, 2013, but were transferred at a series of deferred closings. The final deferred closing occurred in September 2015. Kodak operated the PI/DI Business related to the deferred closing jurisdictions, 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 that reflected the actual economic benefit (or detriment) to the PI/DI 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 PI/DI Business were being reported as Loss from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

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

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


	Year Ended December 31,
(in millions)	2016			2015			2014
Revenues from Personalized Imaging and Document Imaging	$	—		$	1		$	61

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging	$	(2	)	$	(5	)	$	9
Provision for income taxes related to discontinued operations		—			(3	)		(5	)
(Loss) earnings from discontinued operations, net of income taxes	$	(2	)	$	(8	)	$	4

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

The entire disclosure 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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Quarterly Financial Information Disclosure [Abstract]

Quarterly Sales and Earnings Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information [Text Block]

QUARTERLY SALES AND EARNINGS DATA (UNAUDITED)

(in millions, except per share data)	4th Qtr.				3rd Qtr.			2nd Qtr.			1st Qtr.
2016
Net revenues from continuing operations	$	404			$	380		$	397		$	362
Gross profit from continuing operations		105				92			100			86
Earnings (loss) from continuing operations		12		⁽³⁾		22			16			(4	)	⁽²⁾
Loss from discontinued operations ⁽⁴⁾		(1	)			(10	)		(8	)		(11	)
Net earnings (loss) attributable to Eastman Kodak Company		10				16			7			(18	)
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.19			$	0.62		$	0.36		$	(0.17	)
Discontinued operations		(0.02	)			(0.24	)		(0.19	)		(0.26	)
Total	$	0.17			$	0.38		$	0.17		$	(0.43	)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.18			$	0.60		$	0.35		$	(0.17	)
Discontinued operations		(0.02	)			(0.23	)		(0.19	)		(0.26	)
Total	$	0.16			$	0.37		$	0.16		$	(0.43	)

(in millions, except per share data)	4th Qtr.				3rd Qtr.			2nd Qtr.			1st Qtr.
2015
Net revenues from continuing operations	$	439			$	425		$	434		$	411
Gross profit from continuing operations		117				94			84			83
Earnings (loss) from continuing operations		30		⁽¹⁾		(6	)		(15	)		(37	)
Loss from discontinued operations ⁽⁴⁾		(7	)			(15	)		(8	)		(17	)
Net earnings (loss) attributable to Eastman Kodak Company		24				(22	)		(24	)		(58	)
Basic and diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.74			$	(0.17	)	$	(0.38	)	$	(0.97	)
Discontinued operations		(0.17	)			(0.36	)		(0.19	)		(0.41	)
Total	$	0.57			$	(0.53	)	$	(0.57	)	$	(1.38	)

⁽¹⁾	Includes $16 million pre-tax benefit from the change in U.S. vacation benefits.

⁽²⁾	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 12, “Other Operating Expense, net in the Notes to Financial Statements.

⁽³⁾	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.

⁽⁴⁾	Refer to Note 26, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations.

⁽⁵⁾	EPS for each quarter is computed using the weighted-average number of shares outstanding during the quarter, while EPS for the year is computed using the weighted-average shares outstanding during the year. Thus the sum of the EPS for each of the four quarters may not equal the EPS for the year.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation And Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

Eastman Kodak Company

Valuation and Qualifying Accounts

	Beginning				Net Deductions		Ending
(in millions)	Balance		Additions		and Other		Balance
Year ended December 31, 2016
Reserve for doubtful accounts	$	10		4		6	$	8
Deferred tax valuation allowance	$	1,201		176		168	$	1,209

Year ended December 31, 2015
Reserve for doubtful accounts	$	11		4		5	$	10
Deferred tax valuation allowance	$	1,127		182		108	$	1,201

Year ended December 31, 2014
Reserve for doubtful accounts	$	6		5		—	$	11
Deferred tax valuation allowance	$	953		257		83	$	1,127

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Accounting Principles Policy [Policy Text Block]

ACCOUNTING PRINCIPLES

Consolidation, Policy [Policy Text Block]

BASIS OF CONSOLIDATION

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY

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

Venezuela Currency

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

CONCENTRATION OF CREDIT RISK

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH EQUIVALENTS

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

Inventory, Policy [Policy Text Block]

INVENTORIES

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

PROPERTY, PLANT AND EQUIPMENT

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

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

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

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

GOODWILL

Workers Compensation, Policy [Policy Text Block]

WORKERS’ COMPENSATION

Revenue Recognition, Policy [Policy Text Block]

REVENUE

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Advertising Costs, Policy [Policy Text Block]

ADVERTISING

Shipping and Handling Cost, Policy [Policy Text Block]

SHIPPING AND HANDLING COSTS

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

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

IMPAIRMENT OF LONG-LIVED ASSETS

Income Tax, Policy [Policy Text Block]

INCOME TAXES

New Accounting Pronouncements, Policy [Policy Text Block]

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

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

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

Note 2 - Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2016

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

	As of December 31,
(in millions)	2016		2015
Trade receivables	$	266	$	300
Miscellaneous receivables		33		50
Total (net of allowances of $8 and $10 as of December 31, 2016 and 2015, respectively)	$	299	$	350

Note 3 - Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Inventory, Current [Table Text Block]

	As of December 31,
(in millions)	2016		2015
Finished goods	$	124	$	141
Work in process		55		61
Raw materials		57		61
Total	$	236	$	263

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net (Tables)

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

	As of December 31,
(in millions)	2016			2015
Land	$	84		$	74
Buildings and building improvements		155			169
Machinery and equipment		374			445
Construction in progress		11			20
		624			708
Accumulated depreciation		(326	)		(314	)
Property, plant and equipment, net	$	298		$	394

Equipment Subject to Operating Leases [Table Text Block]

	As of December 31,
(in millions)	2016			2015
Equipment subject to operating leases	$	29		$	25
Accumulated depreciation		(16	)		(12	)
Equipment subject to operating leases, net	$	13		$	13

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Goodwill [Table Text Block]

(in millions)	Print Systems		Micro 3D Printing and Packaging			Software and Solutions		Consumer and Film		Intellectual Property Solutions			Consolidated Total
Balance as of December 31, 2014	$	56	$	26		$	6	$	6	$	2		$	96
Impairment		—		(6	)		—		—		(2	)		(8	)
Balance as of December 31, 2015	$	56	$	20		$	6	$	6	$	—		$	88
Impairment		—		—			—		—		—			—
Balance as of December 31, 2016	$	56	$	20		$	6	$	6	$	—		$	88

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

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2016 and 2015 were as follows:

	As of December 31, 2016
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	75	$	47	$	28	2 years
Kodak trade name		40		—		40	Indefinite life
Customer-related		26		12		14	6 years
Other		2		—		2	22 years
Total	$	143	$	59	$	84

	As of December 31, 2015
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	83	$	38	$	45	3 years
Kodak trade name		46		—		46	Indefinite life
Customer-related		37		11		26	7 years
Other		2		—		2	21 years
Total	$	168	$	49	$	119

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

Estimated future amortization expense related to intangible assets that are currently being amortized as of December 31, 2016 was as follows:

(in millions)
2017	$	16
2018		12
2019		5
2020		4
2021		3
2022 and thereafter		4
Total	$	44

Note 6 - Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Other Current Liabilities [Table Text Block]

	As of December 31,
(in millions)	2016		2015
Accrued employment-related liabilities	$	47	$	66
Deferred revenue		28		34
Accrued customer rebates		27		31
Accrued restructuring liabilities		8		11
Workers' compensation		8		12
Contingent consideration related to the sale of a business		7		4
Other		72		87
Total	$	197	$	245

Note 7 - Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Other Long-term Liabilities [Table Text Block]

	As of December 31,
(in millions)	2016		2015
Workers compensation	$	105	$	113
Asset retirement obligations		43		47
Series A preferred stock conversion option		43		—
Contingent consideration related to the sale of a business		24		31
Deferred taxes		16		18
Environmental liabilities		12		13
Other		23		49
Total	$	266	$	271

Note 8 - Debt And Capital Leases (Tables)

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Debt And Capital Lease Obligations [Table Text Block]

Debt and capital leases and related maturities and interest rates were as follows at December 31, 2016 and 2015 (in millions):

					As of December 31,
					2016		2015
(in millions)	Type	Maturity	Weighted-Average Effective Interest Rate		Carrying Value		Carrying Value
Current portion:
	Term note	2017		7.59%	$	2	$	4
	Capital leases	Various	Various		$	3	$	2
						5		6

Non-current portion:
	Term note	2019		7.59%		396		400
	Term note	2020		11.04%		—		270
	VIE term loan	2035		6.07%		—		3
	Capital leases	Various	Various			6		6
						402		679
					$	407	$	685

Schedule Of Maturities Of Debt And Capital Leases Outstanding [Table Text Block]

Annual maturities of debt and capital leases outstanding at December 31, 2016, were as follows (in millions):

(in millions)	Carrying Value		Maturity Value
2017	$	5	$	5
2018		7		7
2019		393		397
2020		—		—
2021		—		—
2022 and thereafter		2		2
Total	$	407	$	411

Note 9 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Schedule of Asset Retirement Obligations [Table Text Block]

The following table provides asset retirement obligation activity (in millions):

	For the Year Ended December 31,
	2016			2015
Asset Retirement Obligations at start of period	$	47		$	53
Liabilities incurred in the current period		2			1
Liabilities settled in the current period		(7	)		(3	)
Accretion expense		2			2
Revision in estimated cash flows		(1	)		(6	)
Foreign exchange impact		—			—
Asset Retirement Obligations at end of period	$	43		$	47

Note 10 - Guarantees (Tables)

12 Months Ended

Dec. 31, 2016

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

(in millions)
Deferred revenue on extended warranties as of December 31, 2014	$	27
New extended warranty and maintenance arrangements		176
Recognition of extended warranty and maintenance arrangement revenue		(177	)
Deferred revenue on extended warranties as of December 31, 2015		26
New extended warranty and maintenance arrangements		165
Recognition of extended warranty and maintenance arrangement revenue		(168	)
Deferred revenue on extended warranties as of December 31, 2016	$	23

Note 11 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2016

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

Year Ended December 31,

(in millions)

2016

2015

2014

Net (loss) gain from derivatives not designated as hedging

instruments

(21

)

Derivative Liability Key Inputs in Determination of Fair Value [Table Text Block]

The following table presents the key inputs in the determination of fair value at issuance and December 31, 2016:

Derivative Liability Key Inputs in Determination of Fair Value [Table Text Block]

	Valuation Date
	November 15, 2016 (Issuance)			December 31, 2016
Total value of embedded derivative liability ($ millions)	$	43		$	43
Kodak's closing stock price		15.20			15.50
Expected stock price volatility		42.92	%		42.85	%
Risk free rate		1.68	%		1.93	%
Yield on the preferred stock		11.56	%		11.38	%

Note 12 - Other Operating Expense, Net (Tables)

12 Months Ended

Dec. 31, 2016

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

	Year Ended December 31,
(in millions)	2016			2015			2014
Expense (income):
Asset impairments⁽¹⁾ ^{(2) (3) (4) (5) (6)}	$	25		$	8		$	9
Legal settlements^{(7) (8)}		(16	)		—			—
Gains related to the sales of assets ⁽⁹⁾		(9	)		(6	)		(3	)
Deconsolidation of RED ⁽¹⁰⁾		15			—			—
Gain recognized on assets acquired for no monetary consideration ⁽¹¹⁾		—			(3	)		—
Other		1			3			3
Total	$	16		$	2		$	9

⁽¹⁾	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.

⁽²⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽³⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁴⁾	In the fourth quarter of 2015, Kodak recorded a goodwill impairment charge of $2 million related to the Intellectual Property Solutions reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁵⁾	In the first quarter of 2015, Kodak recorded a goodwill impairment charge of $6 million related to the Micro 3D Printing reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁶⁾	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to an in-process research and development intangible asset established as part of fresh start accounting.

⁽⁷⁾	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.

⁽⁸⁾	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.

⁽⁹⁾

⁽¹⁰⁾	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

⁽¹¹⁾	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 13 - Other Charges, Net (Tables)

12 Months Ended

Dec. 31, 2016

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

	Year Ended December 31,
(in millions)	2016			2015			2014
Income (charges):
Interest income	$	3		$	1		$	6
Loss on foreign exchange transactions⁽¹⁾		(5	)		(17	)		(22	)
Other		(2	)		(5	)		(5	)
Total	$	(4	)	$	(21	)	$	(21	)

⁽¹⁾	In 2016, 2015 and 2014 Kodak recorded charges of $0 million, $2 million and $16 million, respectively, from the remeasurement of its Venezuelan subsidiary’s monetary assets and liabilities. Refer to Note 1, “Basis of Presentations and Significant Accounting Matters”, “Foreign Currency” section.

Note 14 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

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

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

	Year Ended December 31,
	2016			2015			2014
Earnings (loss) from continuing operations before income taxes:
U.S.	$	(39	)	$	(136	)	$	(151	)
Outside the U.S.		117			138			102
Total	$	78		$	2		$	(49	)
U.S. income taxes:
Current provision (benefit)	$	1		$	1		$	(2	)
Deferred provision		6			9			4
Income taxes outside the U.S.:
Current provision (benefit)		14			20			(1	)
Deferred provision		11			—			7
State and other income taxes:
Current provision		—			—			1
Deferred provision		—			—			1
Total provision	$	32		$	30		$	10

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

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

	Year Ended December 31,
	2016			2015			2014
Amount computed using the statutory rate	$	27		$	1		$	(17	)
Increase (reduction) in taxes resulting from:
State and other income taxes, net of federal		—			—			1
Unremitted foreign earnings		6			26			4
Operations outside the U.S.		19			25			95
Legislative rate changes		6			—			—
Valuation allowance		(67	)		(83	)		(127	)
Tax settlements and adjustments, including interest		2			2			(5	)
Discharge of debt and other reorganization related items		40			60			57
Other, net		(1	)		(1	)		2
Provision for income taxes	$	32		$	30		$	10

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

The significant components of deferred tax assets and liabilities were as follows (in millions):

	As of December 31,
	2016		2015
Deferred tax assets
Pension and postretirement obligations	$	162	$	187
Restructuring programs		1		3
Foreign tax credit		335		314
Inventories		10		14
Investment tax credit		71		80
Employee deferred compensation		41		46
Depreciation		63		62
Research and development costs		144		188
Tax loss carryforwards		435		380
Other deferred revenue		11		13
Other		80		112
Total deferred tax assets	$	1,353	$	1,399

Deferred tax liabilities
Leasing	$	1	$	1
Goodwill/Intangibles		48		49
Unremitted foreign earnings		76		121
Total deferred tax liabilities		125		171
Net deferred tax assets before valuation allowance		1,228		1,228
Valuation allowance		1,209		1,201
Net deferred tax assets	$	19	$	27

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

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

	As of December 31,
	2016			2015
Deferred income taxes (current)	$	—		$	22
Deferred income taxes (non-current)		35			23
Other long-term liabilities		(16	)		(18	)
Net deferred tax assets	$	19		$	27

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

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

	Year Ended December 31,
	2016			2015			2014
Balance as of January 1	$	85		$	92		$	106
Tax positions related to the current year:
Additions		—			1			2
Tax positions related to prior years:
Additions		1			—			1
Reductions		(2	)		(7	)		(14	)
Settlements with taxing jurisdictions		—			—			(1	)
Lapses in statute of limitations		—			(1	)		(2	)
Balance as of December 31	$	84		$	85		$	92

Note 15 - Restructuring Costs and Other (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring And Related Activities [Abstract]

Restructuring Costs and Other [Table Text Block]

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2016 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, 2013		26			8			—			—			34
Charges - continuing operations		51			2			3			2			58
Charges - discontinued operations		3			—			—			—			3
Utilization/cash payments		(47	)		(5	)		(3	)		(2	)		(57	)
Other adjustments & reclasses ⁽²⁾		(11	)		—			—			—			(11	)
Balance as of December 31, 2014		22			5			—			—			27
Charges - continuing operations		32			4			1			8			45
Charges - discontinued operations		1			—			—			—			1
Utilization/cash payments		(36	)		(5	)		(1	)		(8	)		(50	)
Other adjustments & reclasses ⁽³⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2015		7			4			—			—			11
Charges - continuing operations		14			1			1			—			16
Utilization/cash payments		(14	)		(2	)		(1	)		—			(17	)
Other adjustments & reclasses ⁽⁴⁾		(2	)		—			—			—			(2	)
Balance as of December 31, 2016	$	5		$	3		$	—		$	—		$	8

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

⁽³⁾	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

⁽⁴⁾	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.

Note 16 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2016

Compensation And Retirement Disclosure [Abstract]

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

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

	Year Ended December 31, 2016						Year Ended December 31, 2015
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,099		$	800		$	4,438		$	918
Service cost		12			3			17			3
Interest cost		113			14			148			17
Benefit payments		(395	)		(48	)		(478	)		(51	)
Actuarial loss (gain)		76			61			(35	)		(24	)
Special termination benefits		3			—			9			—
Currency adjustments		—			(14	)		—			(63	)
Projected benefit obligation at end of period	$	3,908		$	816		$	4,099		$	800

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,793		$	728		$	4,160		$	795
Gain on plan assets		255			19			111			31
Employer contributions		—			4			—			4
Benefit payments		(395	)		(48	)		(478	)		(51	)
Currency adjustments		—			(10	)		—			(51	)
Fair value of plan assets at end of period	$	3,653		$	693		$	3,793		$	728

Under Funded Status at end of period	$	(255	)	$	(123	)	$	(306	)	$	(72	)

Accumulated benefit obligation at end of period	$	3,907		$	806		$	4,098		$	792

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

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

	As of December 31,
	2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	—		$	34		$	—		$	39
Pension and other postretirement liabilities		(255	)		(157	)		(306	)		(111	)
Net amount recognized	$	(255	)	$	(123	)	$	(306	)	$	(72	)

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

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

	As of December 31,
	2016				2015
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	3,908	$	541	$	4,099	$	524
Accumulated benefit obligation		3,907		532		4,098		516
Fair value of plan assets		3,653		384		3,793		412

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

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

	As of December 31,
	2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	39		$	4		$	50		$	4
Net actuarial loss		(356	)		(76	)		(285	)		(6	)
Total	$	(317	)	$	(72	)	$	(235	)	$	(2	)

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

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

	Year Ended December 31,
	2016						2015					2014
	U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
Newly established (loss) gain	$	(83	)	$	(70	)	$	(126	)	$	25	$	(255	)	$	(46	)
Newly established prior service credit		—			—			—			—		61			—
Amortization of:
Prior service credit		(7	)		—			(8	)		—		(3	)		—
Net actuarial loss		7			—			—			2		—			—
Net loss recognized in expense due to settlements		—			—			—			—		10			—
Transfers		—			—			—			—		—			1
Total (loss) income recognized in Other comprehensive income	$	(83	)	$	(70	)	$	(134	)	$	27	$	(187	)	$	(45	)

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

Pension income for all defined benefit plans included (in millions):

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	3		$	17		$	3		$	18		$	4
Interest cost		113			14			148			17			176			30
Expected return on plan assets		(262	)		(28	)		(272	)		(30	)		(295	)		(38	)
Amortization of:
Prior service credit		(7	)		—			(8	)		—			(3	)		—
Actuarial loss		7			—			—			2			—			—
Pension income before special termination benefits and settlements		(137	)		(11	)		(115	)		(8	)		(104	)		(4	)
Special termination benefits		3			—			9			—			8			—
Settlement losses		—			—			—			—			10			—
Net pension income for major defined benefit plans		(134	)		(11	)		(106	)		(8	)		(86	)		(4	)
Other plans including unfunded plans		—			(2	)		—			4			—			8
Net pension income	$	(134	)	$	(13	)	$	(106	)	$	(4	)	$	(86	)	$	4

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

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

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		3.74	%		2.04	%		3.89	%		2.50	%		3.50	%		2.09	%
Salary increase rate		3.43	%		1.99	%		3.37	%		1.91	%		3.34	%		1.95	%

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

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

	Year Ended December 31,
	2016						2015						2014
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.49	%		2.81	%		3.50	%		2.09	%		4.19	%		3.34	%
Effective rate for interest cost		2.82	%		1.90	%		3.50	%		2.09	%		4.19	%		3.34	%
Salary increase rate		3.37	%		1.91	%		3.34	%		1.95	%		3.37	%		2.62	%
Expected long-term rate of return on plan assets		7.40	%		4.65	%		7.40	%		4.69	%		7.63	%		4.93	%

Schedule of Allocation of Plan Assets [Table Text Block]

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

	As of December 31,
	2016			2015			2016 Target
Asset Category
Equity securities		16	%		15	%	12-18%
Debt securities		33	%		35	%	32-38%
Real estate		3	%		3	%	0-6%
Cash and cash equivalents		3	%		1	%	0-6%
Global balanced asset allocation funds		14	%		13	%	10-20%
Other		31	%		33	%	25-35%
Total		100	%		100	%

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

	As of December 31,
	2016			2015			2016 Target
Asset Category
Equity securities		3	%		3	%	1-10%
Debt securities		33	%		35	%	25-35%
Real estate		0	%		0	%	0-6%
Cash and cash equivalents		2	%		3	%	0-6%
Global balanced asset allocation funds		4	%		6	%	0-10%
Other		58	%		53	%	55-65%
Total		100	%		100	%

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

Major U.S. Plans

December 31, 2016

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	1		$	—	$	—	$	106	$	107

Equity Securities		—			—		—		582		582

Debt Securities:
Government Bonds		—			—		—		849		849
Investment Grade Bonds		—			373		—		—		373

Real Estate		—			—		32		84		116

Global Balanced Asset Allocation Funds		—			—		—		511		511

Other:
Absolute Return		—			—		—		457		457
Private Equity		—			—		14		645		659
Derivatives with unrealized gains		(1	)		—		—		—		(1	)
	$	—		$	373	$	46	$	3,234	$	3,653

Major U.S. Plans

December 31, 2015

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	2	$	—	$	—	$	32	$	34

Equity Securities		—		—		—		571		571

Debt Securities:
Government Bonds		—		—		—		924		924
Investment Grade Bonds		—		382		—		—		382

Real Estate		—		—		34		96		130

Global Balanced Asset Allocation Funds		—		—		—		492		492

Other:
Absolute Return		—		—		—		487		487
Private Equity		—		—		24		744		768
Derivatives with unrealized gains		5		—		—		—		5
	$	7	$	382	$	58	$	3,346	$	3,793

Major Non-U.S. Plans

December 31, 2016

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	3		$	—	$	—	$	9	$	12

Equity Securities		—			7		—		11		18

Debt Securities:
Government Bonds		—			16		—		86		102
Inflation-Linked Bonds		—			—		—		5		5
Investment Grade Bonds		—			59		—		51		110
Global High Yield & Emerging Market Debt		—			4		—		11		15

Real Estate		—			3		—		—		3

Global Balanced Asset Allocation Funds		—			—		—		29		29

Other:
Absolute Return		—			2		—		8		10
Private Equity		—			2		—		55		57
Insurance Contracts		—			335		—		—		335
Derivatives with unrealized losses		(3	)		—		—		—		(3	)
	$	—		$	428	$	—	$	265	$	693

Major Non-U.S. Plans

December 31, 2015

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	5		$	—	$	—	$	16	$	21

Equity Securities		—			6		—		16		22

Debt Securities:
Government Bonds		—			39		—		117		156
Inflation-Linked Bonds		—			—		—		3		3
Investment Grade Bonds		—			45		—		45		90
Global High Yield & Emerging Market Debt		—			—		—		3		3

Real Estate		—			2		—		—		2

Global Balanced Asset Allocation Funds		—			—		—		47		47

Other:
Absolute Return		—			4		—		8		12
Private Equity		—			—		—		61		61
Insurance Contracts		—			311		—		—		311
Derivatives with unrealized gains		2			—		—		—		2
Derivatives with unrealized losses		(2	)		—		—		—		(2	)
	$	5		$	407	$	—	$	316	$	728

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

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

	U.S.
(in millions)	Balance at January 1, 2016		Net Realized and Unrealized Gains/(Losses)			Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2016
Real Estate	$	34	$	7		$	(9	)	$	—	$	32
Private Equity		24		(6	)		(4	)		—		14
Total	$	58	$	1		$	(13	)	$	—	$	46

	U.S.
(in millions)	Balance at January 1, 2015		Net Realized and Unrealized Gains/(Losses)		Net Purchases and Sales			Net Transfer Into/(Out of) Level 3		Balance at December 31, 2015
Real Estate	$	41	$	6	$	(13	)	$	—	$	34
Private Equity		28		1		(5	)		—		24
Total	$	69	$	7	$	(18	)	$	—	$	58

Schedule Of Expected Pension Plan Payments [Table Text Block]

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

	U.S.		Non-U.S.
2017	$	340	$	46
2018		328		46
2019		318		45
2020		309		45
2021		297		44
2022 - 2026		1,336		207

Note 17 - Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2016

Other Postretirement Benefits [Line Items]

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

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

	Year Ended December 31, 2016						Year Ended December 31, 2015
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	4,099		$	800		$	4,438		$	918
Service cost		12			3			17			3
Interest cost		113			14			148			17
Benefit payments		(395	)		(48	)		(478	)		(51	)
Actuarial loss (gain)		76			61			(35	)		(24	)
Special termination benefits		3			—			9			—
Currency adjustments		—			(14	)		—			(63	)
Projected benefit obligation at end of period	$	3,908		$	816		$	4,099		$	800

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,793		$	728		$	4,160		$	795
Gain on plan assets		255			19			111			31
Employer contributions		—			4			—			4
Benefit payments		(395	)		(48	)		(478	)		(51	)
Currency adjustments		—			(10	)		—			(51	)
Fair value of plan assets at end of period	$	3,653		$	693		$	3,793		$	728

Under Funded Status at end of period	$	(255	)	$	(123	)	$	(306	)	$	(72	)

Accumulated benefit obligation at end of period	$	3,907		$	806		$	4,098		$	792

Schedule of Amounts from Other Post-retirement Plan Recognized in Balance Sheet [Table Text Block]

	As of December 31,
	2016			2015
Other current liabilities	$	(5	)	$	(5	)
Pension and other postretirement liabilities		(69	)		(73	)
	$	(74	)	$	(78	)

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

	As of December 31,
	2016			2015
Net actuarial gain	$	(5	)	$	(8	)

Schedule of Other Post-retirement Plan Recognized in Other Comprehensive (Income) Loss [Table Text Block]

	Year Ended December 31,
	2016		2015
Newly established loss (gain)	$	1	$	(8	)
Amortization of:
Net actuarial gain		2		-
Total loss (gain) recognized in Other comprehensive (loss) income	$	3	$	(8	)

Schedule of Other Post-retirement Plan, Net Benefit Costs [Table Text Block]

	Year Ended December 31,
	2016			2015		2014
Components of net postretirement benefit cost:
Service cost	$	—		$	—	$	—
Interest cost		2			3		4
Amortization of:
Actuarial gain		(2	)		—		—
Other postretirement benefit cost from continuing operations	$	—		$	3	$	4

Schedule of Assumptions Used to Calculate Other Post-retirement Plan, Net Benefit Obligation [Table Text Block]

	Year Ended December 31,
	2016			2015
Discount rate		3.44	%		3.60	%
Salary increase rate		2.35	%		1.80	%

Schedule of Assumptions Used to Calculate Other Post-retirement Plan Net Benefit Costs [Table Text Block]

	Year Ended December 31,
	2016			2015			2014
Effective rate for interest cost		2.85	%		3.49	%		4.28	%
Salary increase rate		1.80	%		2.60	%		2.50	%

Other Post-retirement Benefits, Schedule of Health Care Cost Trend Rates [Table Text Block]

	2016			2015
Healthcare cost trend		5.68	%		5.81	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.38	%		4.21	%
Year that the rate reaches the ultimate trend rate		2022			2022

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

	1% increase		1% decrease
Effect on total service and interest cost	$	—	$	—
Effect on postretirement benefit obligation		4		(4	)

Schedule of Expected Other Post-retirement Benefit Payments [Table Text Block]

2017	$	5
2018		4
2019		4
2020		4
2021		4
2022-2026		19

Other Postretirement Benefit Plan [Member]

Other Postretirement Benefits [Line Items]

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

	Year Ended December 31,
	2016			2015
Net benefit obligation at beginning of period	$	78		$	86
Interest cost		2			3
Plan participants’ contributions		5			7
Actuarial loss (gain)		1			(8	)
Benefit payments		(10	)		(12	)
Currency adjustments		(2	)		2
Net benefit obligation at end of period	$	74		$	78

Underfunded status at end of period	$	(74	)	$	(78	)

Note 19 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Summary of Reconciliation of Basic and Diluted Earnings Per Share [Table Text Block]

A reconciliation of the amounts used to calculate basic and diluted earnings per share for the year ended December 31, 2016 follows (in millions):

Earnings from continuing operations attributable to Eastman Kodak Company	$	45
Less: Series A convertible preferred stock cash dividend		(2	)
Less: Series A convertible preferred stock deemed dividend		(1	)
Earnings from continuing operations available to common shareholders - basic and diluted		42

Net income attributable to Eastman Kodak Company	$	15
Less: Series A convertible preferred stock cash dividend		(2	)
Less: Series A convertible preferred stock deemed dividend		(1	)
Net income available to common shareholders - basic and diluted		12

Weighted-average common shares outstanding - basic			42.2
Effect of dilutive securities:
Unvested share-based awards			0.3
Weighted-average common shares outstanding - diluted			42.5

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

	Year Ended December 31,
(in millions of shares)	2015		2014
Unvested share-based awards		0.2		0.1
Warrants to purchase common shares		0.3		1.5
Total		0.5		1.6

Note 20 - Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

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

	Number of Restricted Stock Units		Weighted-Average Grant Date Fair Values
Outstanding on December 31, 2015		774,545	$19.13
Granted		331,195	13.85
Vested		395,577	18.89
Forfeited		58,619	19.40
Outstanding on December 31, 2016		651,544	16.57

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Shares Under Option		Weighted Average Exercise Price Per Share	Weighted Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value ($ millions)
Outstanding on December 31, 2015		1,520,795	$18.89
Granted		824,540	13.84
Exercised		5,797	13.76
Forfeited		125,079	17.47
Outstanding on December 31, 2016		2,214,459	17.10	5.67	$2
Exercisable on December 31, 2016		717,095	20.28	5.01	-
Expected to vest December 31, 2016		1,497,364	15.58	5.99	2

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Year Ended December 31,
	2016	2015	2014
Weighted-average fair value of options granted	$5.56	$5.94	$7.74
Weighted-average risk-free interest rate	1.32%	1.46%	1.46%
Range of risk-free interest rates	0.93% - 1.96%	1.26% - 1.60%	1.39% - 1.51%
Weighted-average expected option lives	4.6 years	4.5 years	4.5 years
Expected option lives	4.5 - 4.9 years	4.5 years	4.5 years
Weighted-average volatility	47%	46%	39%
Range of expected volatilities	44% - 51%	40% - 49%	36% - 42%
Weighted-average expected dividend yield	0.0%	0.0%	0.0%

Note 22 - Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2016

Comprehensive Loss [Table Text Block]

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

		Year Ended December 31,
(in millions)		2016			2015			2014
Currency translation adjustments		$	(29	)	$	(35	)	$	(33	)

Reclassification adjustment for (gains) losses included in Other charges, net, before tax			(2	)		2			—
Reclassification adjustment for (gains) losses included in Other charges, net, net of tax			(2	)		2			—

Pension and other postretirement benefit plan changes
Newly established prior service credit			—			4			61
Newly established net actuarial loss			(148	)		(88	)		(278	)
Tax benefit (provision)			14			(5	)		7
Newly established prior service credit and net actuarial loss, net of tax			(134	)		(89	)		(210	)
Reclassification adjustments:
Amortization of prior service credit	^(a)		(7	)		(8	)		(3	)
Amortization of actuarial losses (gains)	^(a)		1			(2	)		1
Recognition of (gains) losses due to settlements and curtailments	^(a)		(1	)		1			10
Total reclassification adjustments			(7	)		(9	)		8
Tax provision			1			—			—
Reclassification adjustments, net of tax			(6	)		(9	)		8
Pension and other postretirement benefit plan changes, net of tax			(140	)		(98	)		(202	)
Other comprehensive loss		$	(171	)	$	(131	)	$	(235	)

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

Note 23 - Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Accumulated Other Comprehensive Loss [Table Text Block]

Accumulated other comprehensive loss is composed of the following:

	As of December 31,
(in millions)	2016			2015
Currency translation adjustments	$	(96	)	$	(67	)
Available for sale securities		-			2
Pension and other postretirement benefit plan changes		(342	)		(202	)
Ending balance	$	(438	)	$	(267	)

Note 23 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2016

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

	Year Ended December 31,
	2016		2015		2014
(in millions)
Print Systems	$	1,018	$	1,106	$	1,257
Micro 3D Printing and Packaging		132		128		130
Software and Solutions		86		112		108
Consumer and Film		216		265		352
Enterprise Inkjet Systems		76		84		115
Intellectual Property Solutions		—		1		70
Eastman Business Park		15		13		14
Consolidated total	$	1,543	$	1,709	$	2,046

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2016		2015		2014
Print Systems	$	9	$	9	$	9
Micro 3D Packaging & Printing		7		9		9
Software & Solutions		1		2		2
Consumer & Film		1		1		1
Consolidated total	$	18	$	21	$	21

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2016		2015		2014
Print Systems	$	36	$	39	$	51
Micro 3D Packaging & Printing		7		6		8
Software & Solutions		2		1		2
Consumer & Film		15		30		65
Enterprise Inkjet Systems		3		5		8
Intellectual Property Solutions		1		2		8
Eastman Business Park		4		6		11
Sub-total		68		89		153
Other		16		16		15
Restructuring-related depreciation		-		8		2
Consolidated total	$	84	$	113	$	170

	Year Ended December 31,
(in millions)	2016			2015			2014
Print Systems	$	105		$	99		$	94
Micro 3D Printing and Packaging ⁽⁸⁾		12			11			—
Software & Solutions		4			9			3
Consumer & Film		16			52			66
Enterprise Inkjet Systems		19			20			35
Intellectual Property Solutions		(14	)		(22	)		40
Eastman Business Park		2			2			1
Total of reportable segments		144			171			239
All Other ⁽¹⁾		3			4			4
Corporate components of pension and OPEB income ⁽²⁾		161			133			110
Depreciation and amortization		(102	)		(134	)		(191	)
Restructuring costs and other		(16	)		(37	)		(56	)
Overhead supporting, but not directly absorbed by discontinued operations ⁽³⁾		(15	)		(21	)		(30	)
Stock-based compensation		(8	)		(17	)		(8	)
Change in U.S. vacation benefits ⁽⁴⁾		—			16			—
Consulting and other costs ⁽⁵⁾		(5	)		(14	)		(7	)
Idle costs ⁽⁶⁾		(3	)		(3	)		(4	)
Manufacturing costs originally planned to be absorbed by silver halide touch screen production ⁽⁷⁾		(3	)		(2	)		(1	)
Other operating expense, net excluding gain related to Unipixel termination ⁽⁸⁾		(16	)		(5	)		(9	)
Interest expense ⁽⁹⁾		(60	)		(63	)		(62	)
Loss on early extinguishment of debt, net ⁽⁹⁾		(4	)		—			—
Other charges, net ⁽⁹⁾		(4	)		(21	)		(21	)
Reorganization items, net ⁽⁹⁾		6			(5	)		(13	)
Consolidated earnings (loss) from continuing operations before income taxes	$	78		$	2		$	(49	)

⁽¹⁾	RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below).

⁽²⁾	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.

⁽³⁾

⁽⁴⁾

⁽⁵⁾

⁽⁶⁾	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.

⁽⁷⁾	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.

⁽⁸⁾

⁽⁹⁾	As reported in the Consolidated Statement of Operations.

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

(in millions)	Year Ended December 31,
Net sales to external customers attributed to ⁽¹⁾:	2016		2015		2014
The United States	$	520	$	588	$	728
Europe, Middle East and Africa		519		569		698
Asia Pacific		373		376		433
Canada and Latin America		131		176		187
Non U.S. countries total		1,023		1,121		1,318
Consolidated total	$	1,543	$	1,709	$	2,046

(1)

Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2016		2015		2014
The United States ⁽²⁾	$	122	$	199	$	253
Europe, Middle East and Africa		34		43		66
Asia Pacific		55		74		72
Canada and Latin America		87		78		110
Non U.S. countries total ⁽³⁾		176		195		248
Consolidated total	$	298	$	394	$	501

⁽¹⁾	Long-lived assets are comprised of property, plant and equipment, net.

⁽²⁾	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

⁽³⁾

Note 25 - Reorganization Items, Net (Tables)

12 Months Ended

Dec. 31, 2016

Reorganization Items Net [Abstract]

Reorganization Items Net [Table Text Block]

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

	Year Ended December 31,
(in millions)	2016			2015		2014
Professional fees	$	1		$	1	$	10
Legal contingency reserve reduction		(7	)		—		—
Other items, net		—			4		3
Reorganization items, net	$	(6	)	$	5	$	13
Cash payments for reorganization items	$	1		$	9	$	21

Note 26 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2016

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

	Year Ended December 31,
(in millions)	2016			2015			2014
Revenues	$	94		$	89		$	70

Cost of sales		75			86			74
Selling, general and administrative expenses		26			22			26
Research and development expenses		20			17			30
Restructuring costs and other		-			1			3
Loss from discontinued operations, before income taxes		(27	)		(37	)		(63	)
Provision for income taxes		(1	)		(2	)		—
Loss from discontinued operations, net of income taxes	$	(28	)	$	(39	)	$	(63	)

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

(in millions)	2016		2015
ASSETS
Cash and cash equivalents	$	1	$	1
Receivables, net		11		15
Inventories, net		35		51
Property, plant and equipment, net		44		32
Intangible assets, net		37		38
Other assets		4		4
Assets of business held for sale	$	132	$	141
LIABILITIES
Accounts payable, trade	$	7	$	9
Current portion of long-term debt		1		1
Other current liabilities		14		12
Long-term debt, net of current portion		3		2
Pension and other postretirement liabilities		3		4
Other long-term liabilities		2		1
Liabilities of business held for sale	$	30	$	29

Schedule Of Disposal Groups Including Discontinued Operations Cash Flow Information [Table Text Block]

	Year Ended December 31,
(in millions)	2016		2015		2014
Depreciation	$	2	$	6	$	4
Amortization		1		4		4
Capital expenditures		5		3		1

Personalized and Document Imaging Segment [Member]

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


	Year Ended December 31,
(in millions)	2016			2015			2014
Revenues from Personalized Imaging and Document Imaging	$	—		$	1		$	61

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging	$	(2	)	$	(5	)	$	9
Provision for income taxes related to discontinued operations		—			(3	)		(5	)
(Loss) earnings from discontinued operations, net of income taxes	$	(2	)	$	(8	)	$	4

Quarterly Sales and Earnings Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Sales and Earnings Data Ending 2016 [Member]

Schedule of Quarterly Financial Information [Table Text Block]

(in millions, except per share data)	4th Qtr.				3rd Qtr.			2nd Qtr.			1st Qtr.
2016
Net revenues from continuing operations	$	404			$	380		$	397		$	362
Gross profit from continuing operations		105				92			100			86
Earnings (loss) from continuing operations		12		⁽³⁾		22			16			(4	)	⁽²⁾
Loss from discontinued operations ⁽⁴⁾		(1	)			(10	)		(8	)		(11	)
Net earnings (loss) attributable to Eastman Kodak Company		10				16			7			(18	)
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.19			$	0.62		$	0.36		$	(0.17	)
Discontinued operations		(0.02	)			(0.24	)		(0.19	)		(0.26	)
Total	$	0.17			$	0.38		$	0.17		$	(0.43	)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.18			$	0.60		$	0.35		$	(0.17	)
Discontinued operations		(0.02	)			(0.23	)		(0.19	)		(0.26	)
Total	$	0.16			$	0.37		$	0.16		$	(0.43	)

Quarterly Sales and Earnings Data Ending 2015 [Member]

Schedule of Quarterly Financial Information [Table Text Block]

(in millions, except per share data)	4th Qtr.				3rd Qtr.			2nd Qtr.			1st Qtr.
2015
Net revenues from continuing operations	$	439			$	425		$	434		$	411
Gross profit from continuing operations		117				94			84			83
Earnings (loss) from continuing operations		30		⁽¹⁾		(6	)		(15	)		(37	)
Loss from discontinued operations ⁽⁴⁾		(7	)			(15	)		(8	)		(17	)
Net earnings (loss) attributable to Eastman Kodak Company		24				(22	)		(24	)		(58	)
Basic and diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁵⁾
Continuing operations	$	0.74			$	(0.17	)	$	(0.38	)	$	(0.97	)
Discontinued operations		(0.17	)			(0.36	)		(0.19	)		(0.41	)
Total	$	0.57			$	(0.53	)	$	(0.57	)	$	(1.38	)

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2016

Valuation And Qualifying Accounts [Abstract]

Summary of Valuation Allowance [Table Text Block]

	Beginning				Net Deductions		Ending
(in millions)	Balance		Additions		and Other		Balance
Year ended December 31, 2016
Reserve for doubtful accounts	$	10		4		6	$	8
Deferred tax valuation allowance	$	1,201		176		168	$	1,209

Year ended December 31, 2015
Reserve for doubtful accounts	$	11		4		5	$	10
Deferred tax valuation allowance	$	1,127		182		108	$	1,201

Year ended December 31, 2014
Reserve for doubtful accounts	$	6		5		—	$	11
Deferred tax valuation allowance	$	953		257		83	$	1,127

Note 1 - Summary of Significant Accounting Policies (Details Textual)

3 Months Ended

12 Months Ended

Sep. 30, 2016

Facility

Dec. 31, 2016

USD ($)

Dec. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Dec. 31, 2014

USD ($)

Summary Of Significant Accounting Policies [Line Items]

Foreign exchange loss from remeasurement of Venezuela monetary assets

^[1]

$ 15,000,000

$ 16,000,000

Advertising Expense

9,000,000

$ 6,000,000

10,000,000

ASU 2016-218 [Member]

Summary Of Significant Accounting Policies [Line Items]

Restricted cash

$ 44,000,000

44,000,000

53,000,000

Other Long-Term Assets [Member]

Summary Of Significant Accounting Policies [Line Items]

Estimated recoveries

24,000,000

$ 24,000,000

24,000,000

Maximum [Member] | Equipment Subject to Operating Leases [Member]

Summary Of Significant Accounting Policies [Line Items]

Property, Plant and Equipment, Useful Life

7 years

Minimum [Member] | Equipment Subject to Operating Leases [Member]

Summary Of Significant Accounting Policies [Line Items]

Property, Plant and Equipment, Useful Life

3 years

Venezuelan Subsidiary Foreign Currency Exchange Controls [Member]

Summary Of Significant Accounting Policies [Line Items]

Foreign exchange loss from remeasurement of Venezuela monetary assets

$ 0

2,000,000

$ 16,000,000

RED Investment, LLC and RED-Rochester, LLP [Member]

Summary Of Significant Accounting Policies [Line Items]

RED Investment, LLC and RED-Rochester, LLP [Member] | Variable Interest Entity, Primary Beneficiary [Member]

15,000,000

Summary Of Significant Accounting Policies [Line Items]

Number of facility acquired | Facility

Kodak's Venezuelan Subsidiary [Member] | Venezuelan Bolivars Fuertes

15,000,000

Summary Of Significant Accounting Policies [Line Items]

Foreign Denominated Monetary Assets

$ 1,000,000

Kodak's Venezuelan Subsidiary [Member] | Maximum [Member] | Venezuelan Bolivars Fuertes

Summary Of Significant Accounting Policies [Line Items]

Foreign Denominated Monetary Assets

$ 1,000,000

1,000,000

Drupa [Member]

Summary Of Significant Accounting Policies [Line Items]

Advertising Expense

$ 4,000,000

[1]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

Note 1 - Property, Plant and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2016
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	5 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	40 years
Land Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	4 years
Land Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Tools, Dies and Molds [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	1 year
Tools, Dies and Molds [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	10 years

Note 2 - Summary of Receivables, Net (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Trade receivables	$ 266	$ 300
Miscellaneous receivables	33	50
Total (net of allowances of $8 and $10 as of December 31, 2016 and 2015, respectively)	$ 299	$ 350

Note 2 - Summary of Receivables, Net (Details) (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Receivables, net of allowance	$ 8	$ 10

Note 2 - Receivables, Net (Details Textual) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 26	$ 28

Note 3 - Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 124	$ 141
Work in process	55	61
Raw materials	57	61
Total	$ 236	$ 263

Note 4 - Property, Plant and Equipment (Details) - USD ($)
$ in Millions

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Property Plant And Equipment [Abstract]

Land

$ 84

$ 74

Buildings and building improvements

155

169

Machinery and equipment

374

445

Construction in progress

Property, plant and equipment, gross

624

708

Accumulated depreciation

(326)

(314)

Property, plant and equipment, net

^[1]

$ 298

$ 394

$ 501

[1]	Long-lived assets are comprised of property, plant and equipment, net.

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Abstract]
Depreciation	$ 84	$ 113	$ 170
Restructuring and Related Cost, Accelerated Depreciation	$ 0	$ 8	$ 2

Note 4 - Equipment Subject to Operating Leases (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Equipment Subject To Operating Leases [Abstract]
Equipment subject to operating leases	$ 29	$ 25
Accumulated depreciation	(16)	(12)
Equipment subject to operating leases, net	$ 13	$ 13

Note 5 - Carrying Value of Goodwill by Reportable Segments (Details) - USD ($)		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill	$ 88,000,000	$ 88,000,000	$ 88,000,000	$ 96,000,000
Impairment	0	0	(8,000,000)
Print Systems [Member]
Goodwill [Line Items]
Goodwill	56,000,000	56,000,000	56,000,000	56,000,000
Micro 3D Printing and Packaging [Member]
Goodwill [Line Items]
Goodwill	20,000,000	20,000,000	20,000,000	26,000,000
Impairment			(6,000,000)
Software and Solutions [Member]
Goodwill [Line Items]
Goodwill	6,000,000	6,000,000	6,000,000	6,000,000
Consumer and Film [Member]
Goodwill [Line Items]
Goodwill	$ 6,000,000	$ 6,000,000	6,000,000	6,000,000
Intellectual Property Solutions [Member]
Goodwill [Line Items]
Goodwill				$ 2,000,000
Impairment			$ (2,000,000)

Note 5 - Goodwill and Other Intangible Assets (Details Textual)		3 Months Ended			12 Months Ended
	Dec. 31, 2015 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2016 USD ($) Unit	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Jun. 30, 2016 USD ($)
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss	$ 0				$ 0	$ 8,000,000
Intangible assets, accumulated amortization	$ 49,000,000		$ 49,000,000		59,000,000	49,000,000
Amortization of Intangible Assets					$ 18,000,000	21,000,000	$ 21,000,000
Design2Launch And Brand Protection Businesses [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount								$ 5,000,000
Intangible assets, accumulated amortization								$ 2,000,000
Silver Metal Mesh Development [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount		$ 14,000,000
Intangible assets, accumulated amortization		6,000,000
Other Operating (Income) Expense [Member] \| Silver Metal Mesh Development [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment charge of intangible assets		8,000,000
Other Operating (Income) Expense [Member] \| Trade Names [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 5,000,000
Print Systems [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					2
Micro 3D Printing and Packaging [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					2
Goodwill, Impairment Loss						6,000,000
Micro 3D Printing and Packaging [Member] \| Other Operating (Income) Expense [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss				$ 6,000,000
Software and Solutions [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					2
Consumer and Film [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					3
Enterprise Inkjet Systems [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					1
Intellectual Property Solutions [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					1
Goodwill, Impairment Loss						$ 2,000,000
Intellectual Property Solutions [Member] \| Other Operating (Income) Expense [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss			$ 2,000,000
Eastman Business Park [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units \| Unit					1

Note 5 - Gross Carrying Amount and Accumulated Amortization by Major Intangible Asset Category (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Accumulated Amortization	$ 59	$ 49
Intangible Assets Net	44
Intangible assets gross	143	168
Intangible assets net	84	119
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	40	46
Technology-Based Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	75	83
Accumulated Amortization	47	38
Intangible Assets Net	$ 28	$ 45
Weighted-Average Amortization Period	2 years	3 years
Customer-Related Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 26	$ 37
Accumulated Amortization	12	11
Intangible Assets Net	$ 14	$ 26
Weighted-Average Amortization Period	6 years	7 years
Other Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2	$ 2
Intangible Assets Net	$ 2	$ 2
Weighted-Average Amortization Period	22 years	21 years

Note 5 - Estimated Future Amortization Expense Related to Intangible Assets (Details) $ in Millions	Dec. 31, 2016 USD ($)
Intangible Assets Gross Excluding Goodwill [Abstract]
2017	$ 16
2018	12
2019	5
2020	4
2021	3
2022 and thereafter	4
Intangible Assets Net	$ 44

Note 6 - Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Other Current Liabilities [Abstract]
Accrued employment-related liabilities	$ 47	$ 66
Deferred revenue	28	34
Accrued customer rebates	27	31
Accrued restructuring liabilities	8	11
Workers' compensation	8	12
Contingent consideration related to the sale of a business	7	4
Other	72	87
Total	$ 197	$ 245

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

Gains related to the sales of assets

Note 6 - Other Current Liabilities (Details Textual)	Dec. 31, 2016
Maximum [Member]
Other Current Liabilities [Line Items]
Percentage of total current liabilities	5.00%

Note 7 - Summary of Other Long-term Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Summary Of Other Long Term Liabilities [Abstract]
Workers compensation	$ 105	$ 113
Asset retirement obligations	43	47
Series A preferred stock conversion option	43
Contingent consideration related to the sale of a business	24	31
Deferred taxes	16	18
Environmental liabilities	12	13
Other	23	49
Total	$ 266	$ 271

Note 7 - Other Long-term Liabilities (Details Textual)	Dec. 31, 2016
Maximum [Member]
Other Long-term Liabilities [Line Items]
Percentage of other long-tern Liabilities	5.00%

Note 8 - Debt and Capital Leases and Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Carrying Value	$ 407	$ 685
Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	5	6
Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 402	679
Term Note [Member] \| Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2017
Weighted-Average Effective Interest Rate	7.59%
Carrying Value	$ 2	4
Capital Leases [Member] \| Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	3	2
Capital Leases [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 6	6
Term Note 7.56% [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2019
Weighted-Average Effective Interest Rate	7.59%
Carrying Value	$ 396	400
Term Note 11.04% [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2020
Weighted-Average Effective Interest Rate	11.04%
Carrying Value		270
VIE Term Loan [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2035
Weighted-Average Effective Interest Rate	6.07%
Carrying Value		$ 3

Note 8 - Annual Maturities of Long-Term Debt and Capital Leases (Details) $ in Millions	Dec. 31, 2016 USD ($)
Annual Maturities Of Long Term Debt [Abstract]
2017	$ 5
2018	7
2019	393
2022 and thereafter	2
Total	407
2017	5
2018	7
2019	397
2022 and thereafter	2
Total	$ 411

Note 8 - Debt And Capital Leases (Details Textual)					12 Months Ended
Note 8 - Debt And Capital Leases (Details Textual)	Jun. 30, 2017 USD ($)	Nov. 15, 2016 USD ($)	Jul. 07, 2016 USD ($)	Sep. 03, 2013 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 14, 2016 USD ($)	Jun. 30, 2015	Dec. 31, 2014
Debt And Capital Leases [Line Items]
Percentage of Stock of Material Domestic Subsidiaries Securing Credit Agreement						100.00%
Percentage of Stock of Material First Tier Foreign Subsidiaries Securing Credit Agreement						65.00%
Term Collateral, Carrying Value					$ 1,613,000,000	$ 1,613,000,000
ABL Collateral, Carrying Value					1,873,000,000	1,873,000,000
Term Credit Agreements, U.S. Liquidity, Threshold Below which No Prepayment is Required					100,000,000
Term Credit Agreements, Prepayment Required in Next Fiscal Year					0	$ 0
Term Credit Agreements, First Lien Term Credit Agreement, Maximum Secured Leverage Ratio						2.75		3.25	3.75
Loss on early extinguishment of debt					$ (4,000,000)
Excess Availability, Calculation, Qualified Cash, Maximum						$ 15,000,000
Scenario Forecast [Member]
Debt And Capital Leases [Line Items]
Term Credit Agreements, Prepayment Required in Next Fiscal Year	$ 0
Maximum [Member]
Debt And Capital Leases [Line Items]
Secured leverage ratio					2.25%
Prior Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 200,000,000
Excess Availability Amount					$ 20,000,000	31,000,000
Line of Credit Facility, Borrowing Base						$ 16,000,000
Excess Availability Below Which the Fixed Charge Coverage Ratio is Triggered						15.00%
Prior Credit Agreement [Member] \| Restricted Cash [Member]
Debt And Capital Leases [Line Items]
Eligible Cash						$ 30,000,000
Prior Credit Agreement [Member] \| London Interbank Offered Rate (LIBOR) \| Minimum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.75%
Prior Credit Agreement [Member] \| London Interbank Offered Rate (LIBOR) \| Maximum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					3.25%
Prior Credit Agreement [Member] \| Base Rate [Member] \| Minimum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%
Prior Credit Agreement [Member] \| Base Rate [Member] \| Maximum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.25%
Amended Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 150,000,000
Long-term Line of Credit					116,000,000
Excess Availability Amount					$ 20,000,000
Fixed Charged Coverage Ratio Required					1.00
Excess Availability Below Which the Fixed Charge Coverage Ratio is Triggered					12.50%
Lender Commitments, Threshold Trigger, Excess Availability Amount					$ 18,750,000	$ 30,000,000
Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control					12.50%
Amended Credit Agreement [Member] \| Restricted Cash [Member]
Debt And Capital Leases [Line Items]
Eligible Cash					$ 25,000,000
Amended Credit Agreement [Member] \| Letter of Credit [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 150,000,000
Amended Credit Agreement [Member] \| Period one [Member]
Debt And Capital Leases [Line Items]
Line of Credit Facility, Expiration Date					May 26, 2021
Amended Credit Agreement [Member] \| Period two [Member]
Debt And Capital Leases [Line Items]
Number of days prior to the earliest scheduled maturity date					90 days
Earliest maturity date					Sep. 03, 2019
Amended Credit Facility [Member]
Debt And Capital Leases [Line Items]
Excess Availability, Calculation, Percentage of Eligible Receivables Less a Dilution Reserve					85.00%
Excess Availability, Calculation, Percentage of Net Orderly Liquidation Value					85.00%
Excess Availability, Calculation, Percentage of Eligible Inventory					75.00%
Excess Availability, Net Orderly Liquidation Equipment Amount					$ 19,000,000
Excess Availability, Calculation, Percentage of Eligible Equipment					75.00%
Decrease in excess availability net orderly liquidation equipment amount					$ 1,000,000
Amended Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) \| Minimum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.25%
Amended Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) \| Maximum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.75%
Amended Credit Facility [Member] \| Base Rate [Member] \| Minimum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.25%
Amended Credit Facility [Member] \| Base Rate [Member] \| Maximum [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%
First Lien Term Loan [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate						6.25%
LIBOR Floor Percentage						1.00%
Alternate Base Rate						5.25%
Second Lien Note Holders [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Basis Spread on Variable Rate						9.50%
LIBOR Floor Percentage						1.25%
Alternate Base Rate						8.50%
Senior Secured First Lien Term Credit Agreement
Debt And Capital Leases [Line Items]
Prepayment of principal amount			$ 5,000,000
First installment principal payments			$ 4,000,000
Senior Secured Second Lien Term Credit Agreement
Debt And Capital Leases [Line Items]
Note repurchase amount							$ 13,000,000
Term loans price (percentage of par)							98.00%
Loss on early extinguishment of debt		$ 4,000,000
Senior Secured Second Lien Term Credit Agreement \| Series A Preferred Stock [Member]
Debt And Capital Leases [Line Items]
Prepayment of principal plus accrued interest amount		263,200,000
Debt instrument, principal amount		$ 262,000,000
Senior Secured Second Lien Term Credit Agreement \| Minimum [Member]
Debt And Capital Leases [Line Items]
Term loans price (percentage of par)					97.00%
Senior Secured Second Lien Term Credit Agreement \| Maximum [Member]
Debt And Capital Leases [Line Items]
Note repurchase amount					$ 25,000,000
Term loans price (percentage of par)					98.50%
Term Credit Agreement [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Face Amount				$ 695,000,000
Proceeds from Issuance of Other Long-term Debt				664,000,000
Debt Instrument, Unamortized Discount				15,000,000
Debt Issuance Cost				16,000,000
First Lien Term Loan [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Face Amount				$ 420,000,000
Debt Instrument, Maturity Date, Description					The maturity date of the loan made under the First Lien Term Credit Agreement is the earlier to occur of (i) September 3, 2019 or (ii) the acceleration of such loan due to an event of default (as defined in the First Lien Term Credit Agreement).
Debt Instrument, Maturity Date				Sep. 03, 2019
Second Lien Note Holders [Member]
Debt And Capital Leases [Line Items]
Debt Instrument, Face Amount				$ 275,000,000
Debt Instrument, Termination Date				Nov. 15, 2016

Note 9 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation Activity [Abstract]
Asset Retirement Obligations at start of period	$ 47	$ 53
Liabilities incurred in the current period	2	1
Liabilities settled in the current period	(7)	(3)
Accretion expense	2	2
Revision in estimated cash flows	(1)	(6)
Asset Retirement Obligations at end of period	$ 43	$ 47

Note 9 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
Operating Leases, Rent Expense, Net	$ 26	$ 28	$ 36
Federal and State Value added Taxes Litigations [Member]
Commitments And Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss	59
Threat of Expropriation of Assets [Member] \| BRAZIL
Commitments And Contingencies [Line Items]
Assets, Noncurrent		73
Threat of Expropriation of Assets [Member] \| BRAZIL \| Cash [Member]
Commitments And Contingencies [Line Items]
Restricted Cash		$ 7
Amended Credit Agreement [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	116
Bank Guarantees and Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	5
Surety Bond [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	17
Restricted Cash Deposits [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 51

Note 10 - Guarantees (Details Textual) - USD ($)	12 Months Ended
Note 10 - Guarantees (Details Textual) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Guarantee Obligations [Line Items]
Product Warranty Expense	$ 112,000,000	$ 125,000,000
Maximum [Member]
Guarantee Obligations [Line Items]
Environmental Settlement Historical Liabilities Trigger Amount	$ 99,000,000
Percentage of Liability Above 99 Million	50.00%
Extended Warranty Period	6 years
General Period [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	1 year
Minimum [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	3 months
Amended EBP Settlement Agreement [Member]
Guarantee Obligations [Line Items]
Accrual for Environmental Loss Contingencies	$ 0
Financial Guarantee [Member] \| Guarantor Subsidiaries [Member]
Guarantee Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	13,000,000
Guarantor Obligations, Current Carrying Value	$ 5,000,000

Note 10 - Deferred Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Movement In Deferred Revenue Roll Forward
Deferred revenue on extended warranties	$ 26	$ 27
New extended warranty and maintenance arrangements	165	176
Recognition of extended warranty and maintenance arrangement revenue	(168)	(177)
Deferred revenue on extended warranties	$ 23	$ 26

Note 11 - Financial Instruments (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Inputs, Level 2 [Member]
Long-term Debt, Fair Value	$ 406	$ 592
Not Designated as Hedging Instrument [Member] \| Foreign Exchange Forward [Member]
Derivative Asset, Notional Amount	340	384
Designated as Hedging Instrument [Member]
Derivatives Hedging Instruments	$ 0	$ 0	$ 0

Note 11 - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financial Instruments Owned At Fair Value [Abstract]
Net (loss) gain from derivatives not designated as hedging instruments	$ (21)	$ 14	$ 10

Note 11 - Derivative Liability Key Inputs in Determination of Fair Value (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Nov. 15, 2016	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total value of embedded derivative liability ($ millions)	$ 43	$ 43
Kodak's closing stock price	$ 15.20	$ 15.50
Expected stock price volatility	42.92%	42.85%
Risk free rate	1.68%	1.93%
Yield on the preferred stock	11.56%	11.38%

Note 12 - Summary of Other Operating Expense, Net (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Expense (income):

Asset impairments

^{[1],[2],[3],[4],[5],[6]}

$ 25

$ 8

$ 9

Legal settlements

$ (6)

(16)

^[7],[8]

^[9]

(9)

(6)

(3)

Gain recognized on assets acquired for no monetary consideration

^[10]

^[11]

(3)

Other

Other Operating Income Expense Net [Line Items]

$ 16

$ 2

$ 9

[1]	In the first quarter of 2015, Kodak recorded a goodwill impairment charge of $6 million related to the Micro 3D Printing reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[2]	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[3]	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[4]	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.
[5]	In the fourth quarter of 2014, Kodak recorded an impairment charge of $9 million related to an in-process research and development intangible asset established as part of fresh start accounting.
[6]	In the fourth quarter of 2015, Kodak recorded a goodwill impairment charge of $2 million related to the Intellectual Property Solutions reporting unit. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[7]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[8]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.
[9]	On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak will account for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.
[10]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”
[11]	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 12 - Summary of Other Operating Expense, Net (Details) (Parentheticals) - USD ($)

3 Months Ended

6 Months Ended

12 Months Ended

Dec. 31, 2015

Sep. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Mar. 31, 2015

Dec. 31, 2014

Jun. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Proceeds from Legal Settlements

$ 0

$ 8,000,000

$ 10,000,000

Settlement of legal contingency

$ 6,000,000

16,000,000

^[1],[2]

Gain on sale of assets

$ 9,000,000

4,000,000

$ 23,000,000

eApeiron Solutions Inc [Member]

Other Operating Income Expense Net [Line Items]

Cash consideration received for sale of certain assets

$ 6,000,000

Equity investment percentage

19.90%

Gain on sale of assets

$ 7,000,000

Intellectual Property Solutions [Member]

Other Operating Income Expense Net [Line Items]

Micro 3D Printing and Packaging [Member]

2,000,000

Other Operating Income Expense Net [Line Items]

Proceeds from Legal Settlements

$ 6,000,000

10,000,000

In Process Research and Development [Member]

Other Operating Income Expense Net [Line Items]

Other Operating (Income) Expense [Member]

$ 9,000,000

Other Operating Income Expense Net [Line Items]

Tangible Asset Impairment Charges

12,000,000

Other Operating (Income) Expense [Member] | Intellectual Property Solutions [Member]

Other Operating Income Expense Net [Line Items]

Other Operating (Income) Expense [Member] | Micro 3D Printing and Packaging [Member]

$ 2,000,000

Other Operating Income Expense Net [Line Items]

Other Operating (Income) Expense [Member] | Trade Names [Member]

$ 6,000,000

Other Operating Income Expense Net [Line Items]

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

5,000,000

Other Operating (Income) Expense [Member] | Silver Metal Mesh Development [Member]

Other Operating Income Expense Net [Line Items]

Impairment of Intangible Assets, Finite-lived

$ 8,000,000

[1]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[2]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.

Note 13 - Other Charges, Net (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Income (charges):

Interest income

$ 3

$ 1

$ 6

Loss on foreign exchange transactions

^[1]

(5)

(17)

(22)

Other

(2)

(5)

$ (4)

$ (21)

[1]	In 2016, 2015 and 2014 Kodak recorded charges of $0 million, $2 million and $16 million, respectively, from the remeasurement of its Venezuelan subsidiary’s monetary assets and liabilities. Refer to Note 1, “Basis of Presentations and Significant Accounting Matters”, “Foreign Currency” section.

Note 13 - Other Charges, Net (Details) (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Nonoperating Income Expense [Line Items]
Foreign Currency Transaction Gain (Loss), before Tax			$ (16)
Venezuelan Subsidiary Foreign Currency Exchange Controls [Member]
Other Nonoperating Income Expense [Line Items]
Foreign Currency Transaction Gain (Loss), before Tax	$ 0	$ (2)	$ (16)

Note 14 - Components of Earnings (Losses) From Continuing Operations and Tax Provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings (loss) from continuing operations before income taxes:
U.S.	$ (39)	$ (136)	$ (151)
Outside the U.S.	117	138	102
Earnings (loss) from continuing operations before income taxes	78	2	(49)
U.S. income taxes:
Current provision (benefit)	1	1	(2)
Deferred provision	6	9	4
Income taxes outside the U.S.:
Current provision (benefit)	14	20	(1)
Deferred provision	11		7
State and other income taxes:
Current provision			1
Deferred provision			1
Total provision	$ 32	$ 30	$ 10

Note 14 - Income Tax Provision (Benefit) Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Amount computed using the statutory rate	$ 27	$ 1	$ (17)
Increase (reduction) in taxes resulting from:
State and other income taxes, net of federal			1
Unremitted foreign earnings	6	26	4
Operations outside the U.S.	19	25	95
Legislative rate changes	6
Valuation allowance	(67)	(83)	(127)
Tax settlements and adjustments, including interest	2	2	(5)
Discharge of debt and other reorganization related items	40	60	57
Other, net	(1)	(1)	2
Total provision	$ 32	$ 30	$ 10

Note 14 - Deferred Tax Assets and Liabilities Significant Components (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Pension and postretirement obligations	$ 162	$ 187
Restructuring programs	1	3
Foreign tax credit	335	314
Inventories	10	14
Investment tax credit	71	80
Employee deferred compensation	41	46
Depreciation	63	62
Research and development costs	144	188
Tax loss carryforwards	435	380
Other deferred revenue	11	13
Other	80	112
Total deferred tax assets	1,353	1,399
Deferred tax liabilities
Leasing	1	1
Goodwill/Intangibles	48	49
Unremitted foreign earnings	76	121
Total deferred tax liabilities	125	171
Net deferred tax assets before valuation allowance	1,228	1,228
Valuation allowance	1,209	1,201
Net deferred tax assets	$ 19	$ 27

Note 14 - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred income taxes (current)		$ 22
Deferred income taxes (non-current)	$ 35	23
Other long-term liabilities	(16)	(18)
Net deferred tax assets	$ 19	$ 27

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Income Taxes [Line Items]
Operating Loss Carryforwards	$ 1,657
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	499
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	1,158
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	335	$ 314
Accumulated Deferred Investment Tax Credit	$ 71
Operating Loss Carryforwards Limitations Minimum Ownership Change Percentage	50.00%
Deferred Tax Liabilities, Undistributed Foreign Earnings, Net of Provision for Withholding Tax	$ 56	102
Provision For Withholding Tax On Undistributed Foreign Earnings	20	19
Deferred Tax Assets, Valuation Allowance	1,209	1,201
Deferred Tax Assets, Net of Valuation Allowance	19	27
Income Tax Examination, Penalties and Interest Accrued	23	21
Uncertain Tax Benefits	36	36
Minimum [Member]
Schedule Of Income Taxes [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	0
Maximum [Member]
Schedule Of Income Taxes [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	15
Foreign Tax Authority [Member]
Schedule Of Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	237	266
Deferred Tax Assets, Net of Valuation Allowance	312	344
Liability for Uncertain Tax Positions, Current			$ 8
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued			2
Other Tax Expense (Benefit)			$ (10)
Domestic Tax Authority [Member]
Schedule Of Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	972	935
Deferred Tax Assets, Net of Valuation Allowance	$ 916	$ 884

Note 14 - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Balance as of January 1	$ 85	$ 92	$ 106
Tax positions related to the current year:
Additions		1	2
Tax positions related to prior years:
Additions	1		1
Reductions	(2)	(7)	(14)
Settlements with taxing jurisdictions			(1)
Lapses in statute of limitations		(1)	(2)
Balance as of December 31	$ 84	$ 85	$ 92

Note 15 - Restructuring Costs and Other - Restructuring Liabilities (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 11

$ 27

$ 34

Other adjustments & reclasses

(17)

(50)

(57)

(2)

^[1]

(12)

^[2]

(11)

^[3]

Continuing Operations [Member]

Discontinued Operations [Member]

Severance Reserve [Member]

^[4]

Other adjustments & reclasses

^[4]

(14)

(36)

(47)

^[4]

(2)

^[1]

(12)

^[2]

(11)

^[3]

Severance Reserve [Member] | Continuing Operations [Member]

^[4]

Severance Reserve [Member] | Discontinued Operations [Member]

^[4]

Exit Costs Reserve [Member]

^[4]

^[4]

^[4]

(2)

(5)

Exit Costs Reserve [Member] | Continuing Operations [Member]

^[4]

Long Lived Asset Impairments and Inventory Write Downs [Member]

^[4]

Long Lived Asset Impairments and Inventory Write Downs [Member] | Continuing Operations [Member]

^[4]

(1)

(3)

Accelerated Depreciation [Member]

^[4]

$ 1

Accelerated Depreciation [Member] | Continuing Operations [Member]

^[4]

(8)

(2)

^[4]

$ 8

$ 2

[1]	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.
[2]	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.
[3]	The $(11) million includes $(8) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.
[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 15 - Restructuring Costs and Other - Restructuring Liabilities (Details) (Parenthetical) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

^[1]

Dec. 31, 2015

Dec. 31, 2014

Restructuring Reserve, Translation and Other Adjustment

$ (2)

$ (12)

^[2]

$ (11)

^[3]

Foreign Currency Transaction Gain (Loss), Realized

(3)

Pension Plan Curtailments Settlements And Special Termination Benefits [Member]

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

Severance Costs

$ 9

$ 8

[1]	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.
[2]	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.
[3]	The $(11) million includes $(8) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

Note 15 - Restructuring Costs and Other (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) Position	Dec. 31, 2015 USD ($) Position	Dec. 31, 2014 USD ($) Position
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	$ 16	$ 46	$ 61
Restructuring and Related Cost, Accelerated Depreciation	$ 0	$ 8	$ 2
Restructuring and Related Cost, Number of Positions Eliminated \| Position	200	600	775
US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated \| Position	75	275	425
World Excluding US and Canada [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated \| Position	125	325	350
Loss from Discontinued Operations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		$ 1	$ 3
Cost of revenues [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Accelerated Depreciation		8	2
Inventory Write Down	$ 1
Other Restructuring [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	15	$ 37	$ 56
Other Restructuring [Member] \| Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	$ 2
Manufacturing Service Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated \| Position	75	250	325
Administrative Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated \| Position	100	250	350
Research and Development Positions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated \| Position	25	100	100
Employee Severance [Member] \| Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	$ 10
Long Lived Asset Impairment Charges [Member] \| Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	3
Accelerated Depreciation [Member] \| Cumulative Basis [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	$ 10

Note 16 - Retirement Plans - (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Retirement Plans [Line Items]
Loss from discontinued operations		$ 30	$ 47	$ 59
Defined Benefit Plan, Special Termination Benefits		3	9	8
UNITED STATES
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Prior Service Cost (Credit) (in Dollars)		(7)	(8)	(3)
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)		(7)
Decrease in interest cost of defined benefit pension plans		31
Defined Benefit Plan, Special Termination Benefits		$ 3	$ 9	$ 8
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		7.40%	7.40%	7.63%
UNITED STATES \| Equity Securities [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		10.00%	10.00%
UNITED STATES \| Government Bonds [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		23.00%	24.00%
Defined Benefit Plan, Target Plan Asset Allocations, Duration		18 years	18 years
Non-US [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)			$ (2)
Decrease in interest cost of defined benefit pension plans		$ 4
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		4.65%	4.69%	4.93%
Non-US [Member] \| Equity Securities [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		0.00%	0.00%
Non-US [Member] \| Government Bonds [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		9.00%	12.00%
Defined Benefit Plan, Target Plan Asset Allocations, Duration		13 years	13 years
Scenario, Forecast [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Prior Service Cost (Credit) (in Dollars)	$ 7
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)	$ 3
Cash Balance Plan [Member]
Retirement Plans [Line Items]
Defined Benefit Plan Contributions By Employer Minimum Percentage Of Employee Salary		7.00%
Defined Benefit Plan Contributions By Employer Maximum Percentage Of Employee Salary		8.00%
Pension Plan [Member]
Retirement Plans [Line Items]
Loss from discontinued operations			$ 1	$ 1
United States Pension Plan of US Entity [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		7.00%
Foreign Pension Plan [Member] \| Minimum [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		2.60%
Foreign Pension Plan [Member] \| Maximum [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		5.60%

Note 16 - Major Funded and Unfunded Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in Benefit Obligation
Special termination benefits	$ 3	$ 9	$ 8
UNITED STATES
Change in Benefit Obligation
Projected benefit obligation at beginning of period	4,099	4,438
Service cost	12	17	18
Interest cost	113	148	176
Benefit payments	(395)	(478)
Actuarial loss (gain)	76	(35)
Special termination benefits	3	9	8
Projected benefit obligation at end of period	3,908	4,099	4,438
Change in Plan Assets
Fair value of plan assets at beginning of period	3,793	4,160
Gain on plan assets	255	111
Benefit payments	(395)	(478)
Fair value of plan assets at end of period	3,653	3,793	4,160
Under Funded Status at end of period	(255)	(306)
Accumulated benefit obligation at end of period	3,907	4,098
Non-US [Member]
Change in Benefit Obligation
Projected benefit obligation at beginning of period	800	918
Service cost	3	3	4
Interest cost	14	17	30
Benefit payments	(48)	(51)
Actuarial loss (gain)	61	(24)
Currency adjustments	(14)	(63)
Projected benefit obligation at end of period	816	800	918
Change in Plan Assets
Fair value of plan assets at beginning of period	728	795
Gain on plan assets	19	31
Employer contributions	4	4
Benefit payments	(48)	(51)
Currency adjustments	(10)	(51)
Fair value of plan assets at end of period	693	728	$ 795
Under Funded Status at end of period	(123)	(72)
Accumulated benefit obligation at end of period	$ 806	$ 792

Note 16 - Amounts Recognized in Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	$ (600)	$ (619)
UNITED STATES
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	(255)	(306)
Net amount recognized	(255)	(306)
Non-US [Member]
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Other long-term assets	34	39
Pension and other postretirement liabilities	(157)	(111)
Net amount recognized	$ (123)	$ (72)

Note 16 - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
UNITED STATES
Major Funded And Unfunded Defined Benefit Plans With Accumulated Benefit Obligation In Excess Of Plan Assets [Line Items]
Projected benefit obligation	$ 3,908	$ 4,099
Accumulated benefit obligation	3,907	4,098
Fair value of plan assets	3,653	3,793
Non-US [Member]
Major Funded And Unfunded Defined Benefit Plans With Accumulated Benefit Obligation In Excess Of Plan Assets [Line Items]
Projected benefit obligation	541	524
Accumulated benefit obligation	532	516
Fair value of plan assets	$ 384	$ 412

Note 16 - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
UNITED STATES
Amounts Recognized In Accumulated Other Comprehensive Loss For All Major Funded And Unfunded Defined Benefit Plans [Line Items]
Prior service credit	$ 39	$ 50
Net actuarial loss	(356)	(285)
Total	(317)	(235)
Non-US [Member]
Amounts Recognized In Accumulated Other Comprehensive Loss For All Major Funded And Unfunded Defined Benefit Plans [Line Items]
Prior service credit	4	4
Net actuarial loss	(76)	(6)
Total	$ (72)	$ (2)

Note 16 - Changes in Major Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Newly established prior service credit

$ (148)

$ (88)

$ (278)

Amortization of:

Prior service credit

^[1]

(7)

(8)

(3)

UNITED STATES

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

Newly established prior service credit

(83)

(126)

(255)

Amortization of:

Prior service credit

(7)

(8)

(3)

Net actuarial loss

Net loss recognized in expense due to settlements

Total (loss) income recognized in Other comprehensive income

(83)

(134)

(187)

Non-US [Member]

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

Total (loss) income recognized in Other comprehensive income

(70)

(46)

Amortization of:

Net actuarial loss

Transfers

$ (70)

$ 27

$ (45)

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

Note 16 - Pension Income From Continuing Operations For All Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Special termination benefits	$ 3	$ 9	$ 8
UNITED STATES
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	12	17	18
Interest cost	113	148	176
Expected return on plan assets	(262)	(272)	(295)
Prior service credit	(7)	(8)	(3)
Actuarial loss	7
Pension income before special termination benefits and settlements	(137)	(115)	(104)
Special termination benefits	3	9	8
Settlement losses			(10)
Net pension income for major defined benefit plans	(134)	(106)	(86)
Net pension income	(134)	(106)	(86)
Non-US [Member]
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	3	3	4
Interest cost	14	17	30
Expected return on plan assets	(28)	(30)	(38)
Actuarial loss		2
Pension income before special termination benefits and settlements	(11)	(8)	(4)
Net pension income for major defined benefit plans	(11)	(8)	(4)
Other plans including unfunded plans	(2)	4	8
Net pension income	$ (13)	$ (4)	$ 4

Note 16 - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts (Details)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
UNITED STATES
Weighted Average Assumptions Used To Determine Benefit Obligation Amounts [Line Items]
Discount rate	3.74%	3.89%	3.50%
Salary increase rate	3.43%	3.37%	3.34%
Non-US [Member]
Weighted Average Assumptions Used To Determine Benefit Obligation Amounts [Line Items]
Discount rate	2.04%	2.50%	2.09%
Salary increase rate	1.99%	1.91%	1.95%

Note 16 - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
UNITED STATES
Weighted Average Assumptions Used To Determine Net Pension Income Expenses [Line Items]
Effective rate for service cost	3.49%	3.50%	4.19%
Effective rate for interest cost	2.82%	3.50%	4.19%
Salary increase rate	3.37%	3.34%	3.37%
Expected long-term rate of return on plan assets	7.40%	7.40%	7.63%
Non-US [Member]
Weighted Average Assumptions Used To Determine Net Pension Income Expenses [Line Items]
Effective rate for service cost	2.81%	2.09%	3.34%
Effective rate for interest cost	1.90%	2.09%	3.34%
Salary increase rate	1.91%	1.95%	2.62%
Expected long-term rate of return on plan assets	4.65%	4.69%	4.93%

Note 16 - Reconciliation of Beginning and Ending Balances of Assets Measured With Significant Unobservable Inputs (Details) - Major US Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	$ 3,793
Fair value of plan assets at end of period	3,653	$ 3,793
Real Estate [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	130
Fair value of plan assets at end of period	116	130
Private Equity Funds [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	768
Fair value of plan assets at end of period	659	768
Fair Value, Inputs, Level 3 [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	58	69
Net Realized and Unrealized Gains/(Losses)	1	7
Net Purchases and Sales	(13)	(18)
Fair value of plan assets at end of period	46	58
Fair Value, Inputs, Level 3 [Member] \| Real Estate [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	34	41
Net Realized and Unrealized Gains/(Losses)	7	6
Net Purchases and Sales	(9)	(13)
Fair value of plan assets at end of period	32	34
Fair Value, Inputs, Level 3 [Member] \| Private Equity Funds [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	24	28
Net Realized and Unrealized Gains/(Losses)	(6)	1
Net Purchases and Sales	(4)	(5)
Fair value of plan assets at end of period	$ 14	$ 24

Note 16 - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans (Details) $ in Millions	Dec. 31, 2016 USD ($)
Major US Plans [Member]
Pension Benefit Payments Which Reflects Future Services Expected To Be Paid From Plans [Line Items]
2017	$ 340
2018	328
2019	318
2020	309
2021	297
2022 - 2026	1,336
Major Non-U.S. Plans [Member]
Pension Benefit Payments Which Reflects Future Services Expected To Be Paid From Plans [Line Items]
2017	46
2018	46
2019	45
2020	45
2021	44
2022 - 2026	$ 207

Note 17 - Changes in the Company's Benefit Obligation and Funded Status (Details) - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Projected benefit obligation at beginning of period	$ 78	$ 86
Interest cost	2	3	$ 4
Plan participants’ contributions	5	7
Actuarial loss (gain)	1	(8)
Benefit payments	(10)	(12)
Currency adjustments	(2)	2
Projected benefit obligation at end of period	74	78	$ 86
Underfunded status at end of period	$ (74)	$ (78)

Note 17 - Amounts Recognized in the Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	$ (600)	$ (619)
Other Postretirement Benefit Plans [Member]
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Other current liabilities	(5)	(5)
Pension and other postretirement liabilities	(69)	(73)
Other benefit plan liabilities	$ (74)	$ (78)

Note 17 - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Other Postretirement Benefit Plans [Member]
Amounts Recognized In Accumulated Other Comprehensive Loss [Line Items]
Net actuarial gain	$ (5)	$ (8)

Note 17 - Changes in Benefit Obligations Recognized in Other Comprehensive Loss (Income) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amortization of:
Total loss (gain) recognized in Other comprehensive (loss) income	$ 140	$ 98	$ 202
Other Postretirement Benefit Plans [Member]
Changes In Benefit Obligations Recognized In Other Comprehensive Loss Income [Line Items]
Newly established loss (gain)	1	(8)
Amortization of:
Net actuarial gain	2
Total loss (gain) recognized in Other comprehensive (loss) income	$ 3	$ (8)

Note 17 - Other Post Retirement Benefit Cost from Continuing Operations (Details) - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Components of net postretirement benefit cost:
Interest cost	$ 2	$ 3	$ 4
Amortization of:
Actuarial loss	$ (2)
Net pension income		$ 3	$ 4

Note 17 - Weighted-average Assumptions Used to Determine the Net Benefit Obligations (Details) - Other Postretirement Benefit Plans [Member]	Dec. 31, 2016	Dec. 31, 2015
Weighted Average Assumptions Used To Determine Net Benefit Obligations [Line Items]
Discount rate	3.44%	3.60%
Salary increase rate	2.35%	1.80%

Note 17 - Weighted-average Assumption Used to Determine Net Post-retirement Benefit Cost (Details) - Other Postretirement Benefit Plans [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted Average Assumption Used To Determine Net Postretirement Benefit Cost [Line Items]
Effective rate for interest cost	2.85%	3.49%	4.28%
Salary increase rate	1.80%	2.60%	2.50%

Note 17 - Weighted-average Assumed Healthcare Cost Trend Rates Used to Compute Other Post-retirement Amounts (Details) - Other Postretirement Benefit Plans [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Weighted Average Assumed Healthcare Cost Trend Rates Used To Compute Other Postretirement Amounts [Line Items]
Healthcare cost trend	5.68%	5.81%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.38%	4.21%
Year that the rate reaches the ultimate trend rate	2022	2022

Note 17 - Effect of One-percentage Point Change in Assumed Healthcare Cost Trend Rates (Details) - Other Postretirement Benefit Plans [Member] $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)
Effect Of One Percentage Point Change In Assumed Healthcare Cost Trend Rates [Line Items]
Effect on postretirement benefit obligation	$ 4
Effect on postretirement benefit obligation	$ (4)

Note 17 - Other Post-retirement Benefits Which Reflects Expected Future Services Expected to Be Paid (Details) - Other Postretirement Benefit Plans [Member] $ in Millions	Dec. 31, 2016 USD ($)
Other Postretirement Benefits Which Reflects Expected Future Services Expected To Be Paid [Line Items]
2017	$ 5
2018	4
2019	4
2020	4
2021	4
2022 - 2026	$ 19

Note 18 - Redeemable, Convertible Series A Preferred Stock (Details Textual)			12 Months Ended
	Nov. 15, 2016 USD ($) $ / shares shares	Nov. 14, 2016 Member Director $ / shares	Dec. 31, 2016 USD ($) $ / shares shares
Temporary Equity [Line Items]
Net proceeds from the issuance of preferred stock			$ 198,000,000
Cash dividends declared			$ 2,000,000
Expected number of members to nominate on conversion basis \| Member		2
Series A Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Net proceeds from the issuance of preferred stock	$ 198,000,000
Stock issuance costs	$ 2,000,000
Series A Redeemable Preferred Stock [Member] \| Mandatorily Redeemable [Member]
Temporary Equity [Line Items]
Preferred stock, redemption date			Nov. 15, 2021
Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Percentage of cash dividend payable on preferred stock		5.50%
Preferred stock, redemption date			Nov. 15, 2021
Preferred stock, liquidation preference \| $ / shares		$ 100
Cash dividends declared			$ 2,000,000
Dividend paid date			Jan. 17, 2017
Number of additional directors to elect if dividends in arrears \| Director		2
Common stock price equal or exceeds preferred stock conversion price percentage			125.00%
Preferred stock conversion description			The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion.
Net proceeds received to derivative liability			$ 43,000,000
Total value of embedded derivative liability ($ millions)			43,000,000
Carrying value of Series A preferred stock at issuance			155,000,000
Gross proceeds from preferred stock			200,000,000
Transaction costs			$ 2,000,000
Preferred stock, redemption price per share \| $ / shares			$ 100
Series A Preferred Stock [Member] \| Other Noncurrent Liabilities [Member]
Temporary Equity [Line Items]
Total value of embedded derivative liability ($ millions)			$ 43,000,000
Purchase Agreement [Member] \| Series A Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred stock, number of shares issued \| shares	2,000,000
Percentage of cash dividend payable on preferred stock	5.50%
Preferred Stock, No Par Value \| $ / shares	$ 0
Gross proceeds from issuance of shares	$ 200,000,000
Preferred stock purchase price per share \| $ / shares	$ 100
Purchase agreement date			Nov. 07, 2016
Purchase Agreement [Member] \| Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Initial conversion rate of preferred stock to common stock \| shares			5.7471
Initial conversion price of preferred stock per share of common stock \| $ / shares			$ 17.40
Registration Rights Agreement [Member] \| Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Purchase agreement date			Nov. 15, 2016
Registration Rights Agreement [Member] \| Series A Preferred Stock [Member] \| Minimum [Member]
Temporary Equity [Line Items]
Aggregate market value of preferred stock	$ 75,000,000

Note 19 - Summary of Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($)
shares in Millions, $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Earnings Per Share [Abstract]

Earnings from continuing operations attributable to Eastman Kodak Company

$ 12

^[1]

$ 22

$ 16

$ (4)

^[2]

$ 30

^[3]

$ (6)

$ (15)

$ (37)

$ 45

Series A preferred stock cash dividends

(2)

Series A preferred stock deemed dividends

(1)

Earnings from continuing operations available to common shareholders - basic and diluted

Net income attributable to Eastman Kodak Company

$ 10

$ 16

$ 7

$ (18)

$ 24

$ (22)

$ (24)

$ (58)

$ (80)

$ (123)

Net income available to common shareholders - basic and diluted

$ 12

Weighted-average common shares outstanding - basic

42.2

41.9

41.7

Effect of dilutive securities:

Unvested share-based awards

0.3

0.2

0.1

Weighted-average common shares outstanding - diluted

42.5

41.9

41.7

[1]	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.
[2]	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 12, “Other Operating Expense, net in the Notes to Financial Statements.
[3]	Includes $16 million pre-tax benefit from the change in U.S. vacation benefits.

Note 19 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Series A Convertible Preferred Shares [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2.0
Warrant with Exercise Price of $14.93 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8
Share Price	$ 14.93
Warrant with Exercise Price of $16.12 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8
Share Price	$ 16.12
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2.2	1.6	0.8

Note 19 - Dilutive Shares Included in Calculation of Diluted Earnings Per Share (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Dilutive Shares Included In Calculation Of Diluted Earnings Per Share [Abstract]
Unvested share-based awards	0.3	0.2	0.1
Warrants to purchase common shares		0.3	1.5
Total		0.5	1.6

Note 20 - Stock-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock Based Compensation [Line Items]
Shares Under Option, Granted	824,540
Stock Options [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	7 years
Allocated Share-based Compensation Expense	$ 4,000,000	$ 4,000,000	$ 1,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 5,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 7 months 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.56	$ 5.94	$ 7.74
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 3,000,000	$ 2,000,000	$ 0
Restricted Stock Units (RSUs) [Member]
Stock Based Compensation [Line Items]
Weighted average grant date fair value	$ 13.85	$ 14.86	$ 24.16
Fair value of restricted stock units vested	$ 7,000,000	$ 5,000,000	$ 2,000,000
Omnibus Incentive Plan 2013 [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	4,800,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Cash Payment Per Employee	$ 2,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Fair Value of Awards Per Non-Employee Director	$ 900,000
Omnibus Incentive Plan 2013 [Member] \| Stock Options and Stock Appreciation Rights [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)	2,000,000
Omnibus Incentive Plan 2013 [Member] \| Performance Shares [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)	1,000,000
Omnibus Incentive Plan 2013 [Member] \| Unvested Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Allocated Share-based Compensation Expense	$ 5,000,000	7,000,000	$ 7,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 4,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months
2015 Incentive Compensation Plan [Member]
Stock Based Compensation [Line Items]
Allocated Share-based Compensation Expense		$ 5,000,000
Shares Under Option, Granted	188,584
Issuance of pretax fair value	$ 2,000,000

Note 20 - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock Unit Activity [Line Items]
Number of Restricted Units, Outstanding	774,545
Number of Restricted Units, Granted	331,195
Number of Restricted Units, Vested	395,577
Number of Restricted Units, Forfeited	58,619
Number of Restricted Units, Outstanding	651,544	774,545
Weighted-Average Grant Date Fair Values, Outstanding	$ 19.13
Weighted-Average Grant Date Fair Values, Granted	13.85	$ 14.86	$ 24.16
Weighted-Average Grant Date Fair Values, Vested	18.89
Weighted-Average Grant Date Fair Values, Forfeited	19.40
Weighted-Average Grant Date Fair Values, Outstanding	$ 16.57	$ 19.13

Note 20 - Stock Option Activity (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares
Stock Option Activity [Abstract]
Shares Under Option, Outstanding \| shares	1,520,795
Shares Under Option, Granted \| shares	824,540
Shares Under Option, Exercised \| shares	5,797
Shares Under Option, Forfeited \| shares	125,079
Shares Under Option, Outstanding \| shares	2,214,459
Shares Under Option, Exercisable \| shares	717,095
Shares Under Option, Expected to vest \| shares	1,497,364
Weighted Average Exercise Price Per Share, Outstanding \| $ / shares	$ 18.89
Weighted Average Exercise Price Per Share, Granted \| $ / shares	13.84
Weighted Average Exercise Price Per Share, Exercised \| $ / shares	13.76
Weighted Average Exercise Price Per Share, Forfeited \| $ / shares	17.47
Weighted Average Exercise Price Per Share, Outstanding \| $ / shares	17.10
Weighted Average Exercise Price Per Share, Exercisable \| $ / shares	20.28
Weighted Average Exercise Price Per Share, Expected to vest \| $ / shares	$ 15.58
Weighted Average Remaining Contractual Life, Outstanding	5 years 8 months 1 day
Weighted Average Remaining Contractual Life, Exercisable	5 years 4 days
Weighted Average Remaining Contractual Life, Expected to vest	5 years 11 months 27 days
Aggregate Intrinsic Value, Outstanding \| $	$ 2
Aggregate Intrinsic Value, Expected to vest \| $	$ 2

Note 20 - Share-based Payment Award, Stock Options, Valuation Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair value of options granted (in Dollars per share)	$ 5.56	$ 5.94	$ 7.74
Weighted-average risk-free interest rate	1.32%	1.46%	1.46%
Range of risk-free interest rates	0.93%	1.26%	1.39%
Range of risk-free interest rates	1.96%	1.60%	1.51%
Weighted-average expected option lives (years)	4 years 7 months 6 days	4 years 6 months	4 years 6 months
Expected option lives (years)		4 years 6 months	4 years 6 months
Weighted-average volatility	47.00%	46.00%	39.00%
Range of expected volatilities	44.00%	40.00%	36.00%
Range of expected volatilities	51.00%	49.00%	42.00%
Weighted-average expected dividend yield	0.00%	0.00%	0.00%
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected option lives (years)	4 years 6 months
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected option lives (years)	4 years 10 months 24 days

Note 21 - Shareholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Sep. 03, 2013	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shareholders Equity [Line Items]
Stock Authorized		560,000,000
Common Stock, Shares Authorized		500,000,000
Common Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01
Preferred Stock, Shares Authorized		60,000,000	60,000,000	60,000,000
Preferred Stock, No Par Value		$ 0	$ 0	$ 0
Common Stock, Shares, Outstanding		42,400,000	42,000,000
Preferred Stock, Shares Outstanding			0
Preferred Stock, Shares Issued		2,000,000	0
Warrants Issued Fair Value	$ 24
Class of Warrant or Right, Outstanding		3,600,000
Stock Repurchased During Period, Value		$ 3	$ 1
Treasury Stock, Shares		500,000	300,000
Registration Rights Agreement Condition for Demanding Shelf Registration Statement, Takedown Percentage Ownership	10.00%
Registration Rights Agreement, Condition For Demanding Shelf Registration Statement, Takedown Minimum Aggregate Market Value	$ 75
Backstop Parties [Member]
Shareholders Equity [Line Items]
Stockholders Percentage of Outstanding Common Stock, Potentially Requiring Securities Offering	10.00%
Minimum Aggregate Market Value of Potential Stock Issuance	$ 75
Range 1 [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Shareholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 14.93
Range 2 [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Shareholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 16.12
Series A Preferred Stock [Member]
Shareholders Equity [Line Items]
Preferred Stock, Shares Outstanding		2,000,000
Preferred Stock, Shares Issued		2,000,000

Note 22 - Changes in Other Comprehensive Loss, by Component (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]

Reclassification adjustment for (gains) losses included in Other charges, net, before tax

$ (29)

$ (35)

$ (33)

(2)

Reclassification adjustment for (gains) losses included in Other charges, net, net of tax

(2)

Newly established prior service credit

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

(148)

(88)

(278)

Tax benefit (provision)

(5)

(134)

(89)

(210)

Amortization of prior service credit

^[1]

(7)

(8)

(3)

Amortization of actuarial losses (gains)

^[1]

(2)

Recognition of (gains) losses due to settlements and curtailments

^[1]

(1)

Total reclassification adjustments

(7)

(9)

Tax provision

Reclassification adjustments, net of tax

(6)

(9)

Pension and other postretirement benefit plan changes, net of tax

(140)

(98)

(202)

Other comprehensive loss, net attributable to Eastman Kodak Company

$ (171)

$ (131)

$ (235)

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

Note 23 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Currency translation adjustments	$ (96)	$ (67)
Available for sale securities		2
Pension and other postretirement benefit plan changes	(342)	(202)
Ending balance	$ (438)	$ (267)

Note 23 - Segment Information (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) a Segment	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments \| Segment	7
Increase (Decrease) in workers compensation amount	$ (8)	$ (8)	$ 6
Gross Profit [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted	(4)	(4)	3
SG&A [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted	(3)	(3)	2
R&D [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted	$ (1)	$ (1)	$ 1
Eastman Business Park Rochester NY [Member] \| Minimum [Member]
Segment Reporting Information [Line Items]
Area of Real Estate Property \| a	1,200

Note 23 - Revenues and Earnings Loss from Continuing Operations (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Depreciation and amortization

^[1]

$ 1,543

$ 1,709

$ 2,046

(105)

(145)

(199)

Restructuring costs and other

(15)

(37)

(56)

Other operating expense, net excluding gain related to Unipixel termination

(16)

(2)

(9)

Interest expense

(60)

(63)

(62)

Reorganization items, net

(4)

Other charges, net

(4)

(21)

(5)

(13)

Earnings (loss) from continuing operations before income taxes

(49)

Restructuring and Related Cost, Accelerated Depreciation

113

170

Continuing Operations [Member]

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

1,543

1,709

2,046

144

171

239

Corporate components of pension and OPEB income

^[2]

161

133

110

Depreciation and amortization

(102)

(134)

(191)

Restructuring costs and other

(16)

(37)

(56)

Overhead supporting, but not directly absorbed by discontinued operations

^[3]

(15)

(21)

(30)

Change in U.S. vacation benefits

(8)

(17)

(8)

^[4]

Consulting and other costs

^[5]

(5)

(14)

(7)

Idle costs

^[6]

(3)

(4)

Manufacturing costs originally planned to be absorbed by silver halide touch screen production

^[7]

(3)

(2)

(1)

Other operating expense, net excluding gain related to Unipixel termination

^[8]

(16)

(5)

(9)

Interest expense

^[9]

(60)

(63)

(62)

Reorganization items, net

^[9]

(4)

Other charges, net

^[9]

(4)

(21)

^[9]

(5)

(13)

Earnings (loss) from continuing operations before income taxes

(49)

Restructuring and Related Cost, Accelerated Depreciation

153

Consolidated total

113

170

Continuing Operations [Member] | Print Systems [Member]

1,018

1,106

1,257

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

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

105

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

115

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

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

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

132

128

130

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

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

^[8]

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

112

108

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

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

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

216

265

352

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

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

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

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

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

(14)

(22)

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

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

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

Continuing Operations [Member] | Other Segments [Member]

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

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

^[10]

$ 3

$ 4

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.
[2]	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.
[3]	Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations.
[4]	In the fourth quarter of 2015, Kodak changed the timing of when affected U.S. employees earn their vacation benefits, which reduced Kodak’s obligation to employees and the related accrual by $17 million as of December 31, 2015. The reduction in the accrual impacted gross profit by approximately $9 million, SG&A by approximately $5 million, R&D by approximately $2 million, and discontinued operations by $1 million.
[5]	Consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in 2016 and 2015. The costs in 2014 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.
[6]	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.
[7]	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.
[8]	In 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 in 2015.
[9]	As reported in the Consolidated Statement of Operations.
[10]	RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below).

Note 23 - Revenues and Earnings (Loss) from Continuing Operations (Details) (Parentheticals) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($)
Segment Reporting Information [Line Items]
Employer obligation on vacation benefits and related accrual	$ 17
Gross Profit [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	9
SG&A [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	5
R&D [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	2
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	1
Other Income [Member]
Segment Reporting Information [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	$ 3

Note 23 - Revenue From External Customers and Long-Lived Assets, By Geographical Areas (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

$ 1,543

$ 1,709

$ 2,046

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

298

394

501

UNITED STATES

^[1]

520

588

728

Revenues From External Customers And Long Lived Assets [Line Items]

^[2],[3]

122

199

253

EMEA [Member]

^[1]

519

569

698

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

Asia Pacific [Member]

^[1]

373

376

433

Canada and Latin America [Member]

^[2]

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

131

176

187

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

110

Non-US [Member]

^[1]

1,023

1,121

1,318

Revenues From External Customers And Long Lived Assets [Line Items]

^[2],[4]

$ 176

$ 195

$ 248

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.
[2]	Long-lived assets are comprised of property, plant and equipment, net.
[3]	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.
[4]	Of the total non U.S. property, plant and equipment in 2016, $75 million are located in Brazil and $41 million are located in China. Of the total non U.S. property, plant and equipment in 2015, $64 million are located in Brazil and $58 million are located in China. Of the total non U.S. property, plant and equipment in 2014, $95 million are located in Brazil and $56 million are located in China.

Note 23 - Revenue From External Customers and Long-Lived Assets, By Geographical Areas (Details) (Parentheticals) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

$ 298

$ 394

$ 501

UNITED STATES

Decrease in property, plant & equipment, net

Revenues From External Customers And Long Lived Assets [Line Items]

^[1],[2]

122

199

253

BRAZIL

Revenues From External Customers And Long Lived Assets [Line Items]

China [Member]

Components Of Revenues Earnings Loss From Discontinued Operations Net Of Income Taxes And Gain On Sale [Abstract]

$ 41

$ 58

$ 56

[1]	Long-lived assets are comprised of property, plant and equipment, net.
[2]	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

Note 25 - Reorganization Items, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reorganization Items Net [Abstract]
Professional fees	$ 1	$ 1	$ 10
Legal contingency reserve reduction	(7)
Other items, net		4	3
Reorganization items, net	(6)	5	13
Cash payments for reorganization items	$ 1	$ 9	$ 21

Note 26 - Discontinued Operations for KODAK PROSPER Enterprise Inkjet (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Discontinued Operations [Line Items]
Revenues		$ 1	$ 61
Provision for income taxes		(3)	(5)
Loss from discontinued operations, net of income taxes	$ (30)	(47)	(59)
KODAK PROSPER Enterprise Inkjet [Member]
Discontinued Operations [Line Items]
Revenues	94	89	70
Cost of sales	75	86	74
Selling, general and administrative expenses	26	22	26
Research and development expenses	20	17	30
Restructuring costs and other		1	3
Loss from discontinued operations, before income taxes	(27)	(37)	(63)
Provision for income taxes	(1)	(2)
Loss from discontinued operations, net of income taxes	$ (28)	$ (39)	$ (63)

Note 26 - Discontinued Operations Carrying Amount of Major Assets and Liabilities (Details) - KODAK PROSPER Enterprise Inkjet [Member] - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Major Classes Of Assets And Liabilities Related To Disposition [Line Items]
Cash and cash equivalents	$ 1	$ 1
Receivables, net	11	15
Inventories, net	35	51
Property, plant and equipment, net	44	32
Intangible assets, net	37	38
Other assets	4	4
Assets of business held for sale	132	141
Accounts payable, trade	7	9
Current portion of long-term debt	1	1
Other current liabilities	14	12
Long-term debt, net of current portion	3	2
Pension and other postretirement liabilities	3	4
Other long-term liabilities	2	1
Liabilities of business held for sale	$ 30	$ 29

Note 26 - Discontinued Operations (Details Textual) - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Mar. 17, 2014	Sep. 03, 2013
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Liabilities, Current		$ 30	$ 22
Assets Held-for-sale, Not Part of Disposal Group, Current		2	2
Incremental Consideration on Sale of Business				$ 20
Payments of Incremental Consideration	$ 13
Prosper Enterprise Inkjet Business [Member]
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Liabilities, Current		4	$ 0
Personalized and Document Imaging Segment [Member]
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration					$ 325
Discontinued Operation, Contingent Consideration		$ 4			$ 35

Note 26 - Discontinued Operations for Selected Cash Flow Statement Information (Details) - KODAK PROSPER Enterprise Inkjet [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation	$ 2	$ 6	$ 4
Amortization	1	4	4
Capital expenditures	$ 5	$ 3	$ 1

Note 26 - Discontinued Operations Components of Revenues,(Loss) Earnings From Discontinued Operations, Net of Income Taxes, and Gain on Sale (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2016

^[1]

Sep. 30, 2016

^[1]

Jun. 30, 2016

^[1]

Mar. 31, 2016

^[1]

Dec. 31, 2015

^[1]

Sep. 30, 2015

^[1]

Jun. 30, 2015

^[1]

Mar. 31, 2015

^[1]

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Revenues from Personalized Imaging and Document Imaging

$ 1

$ 61

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging

$ (2)

(5)

Provision for income taxes

(3)

(5)

(Loss) earnings from discontinued operations, net of income taxes

$ (1)

$ (10)

$ (8)

$ (11)

$ (7)

$ (15)

$ (8)

$ (17)

$ (2)

$ (8)

$ 4

[1]	Refer to Note 26, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations.

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.

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.

Net revenues from continuing operations

Quarterly Sales and Earnings Data (Unaudited) (Details) - Quarterly Sales and Earnings Data Ending 2016 - USD ($)
$ / shares in Units, $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

2016

$ 404

$ 380

$ 397

$ 362

$ 439

$ 425

$ 434

$ 411

Gross profit from continuing operations

105

100

117

$ 383

$ 378

$ 460

Earnings (loss) from continuing operations

^[1]

(4)

^[2]

^[3]

(6)

(15)

(37)

Loss from discontinued operations

(1)

^[4]

(10)

^[4]

(8)

^[4]

(11)

^[4]

(7)

^[4]

(15)

^[4]

(8)

^[4]

(17)

^[4]

(2)

(8)

Net earnings (loss) attributable to Eastman Kodak Company

$ 10

$ 16

$ 7

$ (18)

$ 24

$ (22)

$ (24)

$ (58)

$ 15

$ (80)

$ (123)

Basic net earnings (loss) per share attributable to Eastman Kodak Company

$ 0.19

^[5]

$ 0.62

^[5]

$ 0.36

^[5]

$ (0.17)

^[5]

$ 0.99

$ (0.79)

$ (1.54)

^[5]

(0.02)

(0.24)

(0.19)

(0.26)

Diluted net earnings (loss) per share attributable to Eastman Kodak Company

0.17

^[5]

0.38

^[5]

0.17

^[5]

(0.43)

^[5]

0.28

(1.91)

(2.95)

0.18

^[5]

0.60

^[5]

0.35

^[5]

(0.17)

^[5]

0.99

(0.79)

(1.54)

^[5]

(0.02)

(0.23)

(0.19)

(0.26)

Net revenues from continuing operations

$ 0.16

^[5]

$ 0.37

^[5]

$ 0.16

^[5]

$ (0.43)

^[5]

$ 0.28

$ (1.91)

$ (2.95)

[1]	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.
[2]	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 12, “Other Operating Expense, net in the Notes to Financial Statements.
[3]	Includes $16 million pre-tax benefit from the change in U.S. vacation benefits.
[4]	Refer to Note 26, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations.
[5]	EPS for each quarter is computed using the weighted-average number of shares outstanding during the quarter, while EPS for the year is computed using the weighted-average shares outstanding during the year. Thus the sum of the EPS for each of the four quarters may not equal the EPS for the year.

Quarterly Sales and Earnings Data (Unaudited) (Details) - Quarterly Sales and Earnings Data Ending 2015 - USD ($)
$ / shares in Units, $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

2015

$ 404

$ 380

$ 397

$ 362

$ 439

$ 425

$ 434

$ 411

Gross profit from continuing operations

105

100

117

$ 383

$ 378

$ 460

Earnings (loss) from continuing operations

^[1]

(4)

^[2]

^[3]

(6)

(15)

(37)

Loss from discontinued operations

(1)

^[4]

(10)

^[4]

(8)

^[4]

(11)

^[4]

(7)

^[4]

(15)

^[4]

(8)

^[4]

(17)

^[4]

(2)

(8)

Net earnings (loss) attributable to Eastman Kodak Company

$ 10

$ 16

$ 7

$ (18)

$ 24

$ (22)

$ (24)

$ (58)

$ 15

$ (80)

$ (123)

Basic and diluted net earnings (loss) per share attributable to Eastman Kodak Company

$ 0.74

$ (0.17)

$ (0.38)

$ (0.97)

(0.17)

(0.36)

(0.19)

(0.41)

$ 0.57

$ (0.53)

$ (0.57)

$ (1.38)

[1]	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.
[2]	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 12, “Other Operating Expense, net in the Notes to Financial Statements.
[3]	Includes $16 million pre-tax benefit from the change in U.S. vacation benefits.
[4]	Refer to Note 26, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations.

Quarterly Sales and Earnings Data (Unaudited) (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2016

Mar. 31, 2016

Dec. 31, 2015

Dec. 31, 2016

Change in U.S. vacation benefits

$ 16

Impairment charge

$ 20

Proceeds from Legal Settlements

$ 10

RED Investment, LLC and RED-Rochester, LLP [Member]

^[1]

$ 15