0001437749-24-007849 | 10-K | XBRL Viewer

Property, Plant and Equipment, 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 9 - Redeemable, Convertible Preferred Stock - Schedule of Redeemable, Convertible Preferred Stock (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Redeemable, convertible preferred stock	$ 210	$ 203
Series B Preferred Stock [Member]
Redeemable, convertible preferred stock	96	95
Series C Preferred Stock [Member]
Redeemable, convertible preferred stock	$ 114	$ 108

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(23)(a)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.E.Q2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Note 23 - Shareholders' Equity (Details Textual)	Aug. 10, 2021 USD ($) shares	Feb. 26, 2021 USD ($) $ / shares shares	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Feb. 28, 2021 shares
Stock Authorized (in shares)			560,000,000
Common Stock, Shares Authorized (in shares)			500,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized (in shares)			60,000,000
Preferred Stock, No Par Value (in dollars per share) \| $ / shares			$ 0
Common Stock, Shares, Outstanding (in shares)			79,600,000	79,100,000
Treasury Stock, Common, Shares (in shares)			1,000,000	900,000
Number Of Shares Registered For Resale Through Registration Statements (in shares)	44,490,032
Securities Registered For Offer And Sale Through Registration Statements \| $	$ 500,000,000
Registration Rights Agreement [Member] \| Five Percentage Unsecured Convertible Promissory Notes Due May Twenty Eight Two Thousand Twenty Six [Member]
Debt Instrument, Convertible, Number of Equity Instruments		1,000,000
Debt Instrument, Face Amount \| $		$ 25,000,000
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Series B Preferred Stock [Member]
Preferred Stock, No Par Value (in dollars per share) \| $ / shares		$ 0
Preferred Stock, Shares Outstanding (in shares)			1,000,000
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)					1,000,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Outstanding (in shares)			1,100,000
Series C Preferred Stock [Member] \| Registration Rights Agreement [Member]
Stock Repurchased During Period, Shares (in shares)		1,000,000

Note 20 - Other Postretirement Benefits - Schedule Of Changes In Projected Benefit Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest cost	$ 2	$ 1	$ 1
Other Postretirement Benefits Plan [Member]
Net benefit obligation at beginning of period	43	52
Interest cost	2	1
Actuarial gain	0	(7)
Benefit payments	(2)	(3)
Net benefit obligation at end of period	43	43	$ 52
Underfunded status at end of period	$ (43)	$ (43)

Note 4 - Property, Plant and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation	$ 26	$ 24	$ 26

Consolidated Statement of Financial Position (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Allowance for trade receivables	$ 8	$ 7
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Redeemable Preferred Stock [Member]
Preferred stock, no par value (in dollars per share)	0	0
Preferred stock, liquidation preference per share (in dollars per share)	$ 100	$ 100

Note 6 - Other Current Liabilities

12 Months Ended

Dec. 31, 2023

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

NOTE 6: OTHER CURRENT LIABILITIES

	*As of December 31,*
(in millions)	*2023*		*2022*
Deferred revenue and customer deposits	$	37	$	40
Employment-related liabilities		36		35
Customer rebates		12		18
Workers' compensation		10		9
Restructuring liabilities		5		7
Accrued interest		9		6
Preferred Stock dividends payable		1		1
Other		34		27
Total	$	144	$	143

The customer rebate amounts will potentially be settled through customer deductions applied to outstanding trade receivables in lieu of cash payments.

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 9 - Redeemable, Convertible Preferred Stock (Details Textual)						1 Months Ended	12 Months Ended
	Feb. 26, 2024	Feb. 26, 2023	Mar. 30, 2021 USD ($) shares	Feb. 26, 2021 USD ($) $ / shares shares	Nov. 15, 2016 USD ($) $ / shares shares	Jul. 31, 2020 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Feb. 28, 2021 shares
Preferred Stock, No Par Value (in dollars per share) \| $ / shares							$ 0
Embedded Derivative, Fair Value of Embedded Derivative Liability							$ 2,000,000	$ 4,000,000
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage					5.50%
Proceeds from Issuance of Preferred Stock and Preference Stock					$ 198,000,000
Preferred Stock, Redemption Price Per Share (in dollars per share) \| $ / shares					$ 100
Stock Repurchased During Period, Shares (in shares) \| shares				1,000,000
Payments for Repurchase of Preferred Stock and Preference Stock							$ (0)	(0)	$ 100,000,000
Common Stock Price Equal Or Exceeds Preferred Stock Conversion Price Percentage					125.00%
Net Proceeds Received Allocated To Derivative Liability					$ 43,000,000
Temporary Equity Issuance Of Redeemable Convertible Preferred Stock Net Of Offering Costs And Derivative Liability					155,000,000
Gross Proceeds From Issuance Of Preferred Stock And Preference Stock					200,000,000
Derivative Liability, Subject to Master Netting Arrangement, before Offset					43,000,000
Transaction Costs					$ 2,000,000
Temporary Equity Preferred Stock Prior To Extinguishment Carrying Value				$ 203,000,000
Temporary Equity Deemed Preferred Stock Dividends				$ 8,000,000
Dividends, Total						$ 11,000,000
Series A Preferred Stock [Member] \| Purchase Agreement [Member]
Temporary Equity, Shares Issued (in shares) \| shares					2,000,000
Preferred Stock, Dividend Rate, Percentage					5.50%
Temporary Equity, Liquidation Preference					$ 200,000,000
Temporary Equity, Liquidation Preference Per Share (in dollars per share) \| $ / shares					$ 100
Convertible Preferred Stock, Shares Issued upon Conversion (in shares) \| shares					5.7471
Preferred Stock Initial Conversion Price Per Share Of Common Stock (in dollars per share) \| $ / shares					$ 17.4
Series A Preferred Stock [Member] \| Repurchase And Exchange Agreement [Member]
Stock Repurchased During Period, Shares (in shares) \| shares				1,000,000
Payments for Repurchase of Preferred Stock and Preference Stock				$ 100,641,667
Series B Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage				4.00%
Temporary Equity, Liquidation Preference Per Share (in dollars per share) \| $ / shares				$ 100
Preferred Stock, Redemption Price Per Share (in dollars per share) \| $ / shares									$ 100
Preferred Stock, No Par Value (in dollars per share) \| $ / shares				$ 0
Convertible Preferred Stock, Shares Issued upon Conversion (in shares) \| shares										1,000,000
Temporary Equity Issuance Of Redeemable Convertible Preferred Stock Net Of Offering Costs And Derivative Liability				$ 93,000,000
Derivative Liability, Subject to Master Netting Arrangement, before Offset				1,000,000
Temporary Equity, Fair Value of Preferred Stock at Issuance				95,000,000
Debt Instrument, Convertible, Stock Price Trigger (in dollars per share) \| $ / shares							$ 14.5
Embedded Derivative, Fair Value of Embedded Derivative Liability				1,000,000
Series B Preferred Stock [Member] \| Other Noncurrent Liabilities [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability				$ 1,000,000					$ 1,000,000
Series B Preferred Stock [Member] \| Minimum [Member]
Debt Instrument, Convertible, Threshold Trading Days							45
Series B Preferred Stock [Member] \| Maximum [Member]
Debt Instrument, Convertible, Threshold Consecutive Trading Days							60
Series B Preferred Stock [Member] \| Purchase Agreement [Member]
Convertible Preferred Stock, Shares Issued upon Conversion (in shares) \| shares				9.5238
Temporary Equity, Fair Value of Preferred Stock at Issuance				$ 95,000,000
Preferred Stock, Convertible, Conversion Price (in dollars per share) \| $ / shares				$ 10.5
Series B Preferred Stock [Member] \| Repurchase And Exchange Agreement [Member]
Preferred Stock, Dividend Rate, Percentage				4.00%
Stock Issued During Period, Shares, New Issues (in shares) \| shares				1,000,000
Dividends and Interest Paid				$ 641,667
Series C Preferred Stock [Member]
Proceeds from Issuance of Preferred Stock and Preference Stock							$ 0	0	$ 99,000,000
Preferred Stock, Redemption Price Per Share (in dollars per share) \| $ / shares				$ 100
Temporary Equity Issuance Of Redeemable Convertible Preferred Stock Net Of Offering Costs And Derivative Liability							97,000,000
Derivative Liability, Subject to Master Netting Arrangement, before Offset				$ 2,000,000
Transaction Costs				1,000,000
Embedded Derivative, Fair Value of Embedded Derivative Liability				$ 2,000,000
Series C Preferred Stock [Member] \| After February Twenty Six Two Thousand Twenty Three [Member]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		200.00%
Series C Preferred Stock [Member] \| After February Twenty Six Two Thousand Twenty Four [Member] \| Forecast [Member]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger	150.00%
Series C Preferred Stock [Member] \| Other Noncurrent Liabilities [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability							$ 1,000,000	$ 1,000,000
Series C Preferred Stock [Member] \| Minimum [Member]
Debt Instrument, Convertible, Threshold Trading Days							45
Series C Preferred Stock [Member] \| Maximum [Member]
Debt Instrument, Convertible, Threshold Consecutive Trading Days							60
Series C Preferred Stock [Member] \| Purchase Agreement [Member]
Temporary Equity, Shares Issued (in shares) \| shares			250,000	750,000					100,000,000
Preferred Stock, Dividend Rate, Percentage				5.00%
Temporary Equity, Liquidation Preference Per Share (in dollars per share) \| $ / shares				$ 100
Preferred Stock, No Par Value (in dollars per share) \| $ / shares				$ 0
Gross Proceeds From Issuance Of Preferred Stock And Preference Stock			$ 25,000,000	$ 75,000,000
Preferred Stock, Convertible, Conversion Price (in dollars per share) \| $ / shares				$ 10
Convertible Preferred Stock, Shares Reserved for Future Issuance (in shares) \| shares				1,000,000
Gross Proceeds Owed on Issuance of PreferredStock				$ 100,000,000
Series C Preferred Stock [Member] \| Dividend And Other Rights [Member]
Preferred Stock, Dividend Rate, Percentage				5.00%

Note 10 - Leases - Summary of Undiscounted Cash Flows to Be Paid for Leases (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
2024, operating leases	$ 17
2024, finance leases	0
2025, operating leases	8
2025, finance leases	1
2026, operating leases	6
2026, finance leases	0
2027, operating leases	5
2027, finance leases	0
2028, operating leases	5
2028, finance leases	0
Thereafter, operating leases	13
Thereafter, finance leases	0
Total minimum lease payments, operating leases	54
Total minimum lease payments, finance leases	1
Less: amount of lease payments representing interest, operating leases	(17)
Less: amount of lease payments representing interest, finance leases	0
Present value of future minimum lease payments, operating leases	37
Less: current obligations under leases, operating leases	13	$ 15
Long-term lease obligations, operating leases	24	31
Long-term and Short-term Debt [Member]
Present value of future minimum lease payments, finance leases	1
Short-term Borrowings and Current Portion of Long-term Debt [Member]
Less: current obligations under leases, finance leases	0
Long-term Debt, Net of Current Portion [Member]
Long-term lease obligations, finance leases	$ 1	$ 1

Note 10 - Leases - Equipment Subject to Operating Leases and Related Accumulated Depreciation (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Equipment subject to operating leases	$ 26	$ 19
Accumulated depreciation	(18)	(16)
Equipment subject to operating leases, net	$ 8	$ 3

Note 8 - Debt and Credit Facilities - Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2019
Short-term borrowings and current portion of long-term debt	$ 1	$ 1
Long-term debt, net of current portion	457	316
Long-Term Debt	$ 458	317
Arrangements with R E D Rochester L L C [Member]
Weighted average effective interest rate	11.45%
Short-term borrowings and current portion of long-term debt	$ 1	1
Long-term debt, net of current portion	$ 10	11
Long-Term Debt			$ 14
Term Loans [Member]
Weighted average effective interest rate	13.72%
Long-term debt, net of current portion	$ 446	$ 0
Original Term Loan Credit Agreement [Member]
Weighted average effective interest rate		13.68%
Long-term debt, net of current portion	0	$ 286
Convertible Notes [Member]
Weighted average effective interest rate		17.28%
Long-term debt, net of current portion	0	$ 18
Finance Leases [Member]
Long-term debt, net of current portion	$ 1	$ 1

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

Note 24 - Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2023

Comprehensive Income (Loss) Note [Text Block]

NOTE 24: OTHER COMPREHENSIVE (LOSS) INCOME

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

		Year Ended December 31,
(in millions)		*2023*			*2022*			*2021*
Currency translation adjustments
Currency translation adjustments		$	(8	)	$	(12	)	$	6

Pension and other postretirement benefit plan changes
Newly established net actuarial (loss) gain			(122	)		277			632
Newly established prior service cost			(29	)		(28	)		—
Tax benefit			—			—			—
Newly established net actuarial (loss) gain, net of tax			(151	)		249			632
Reclassification adjustments:
Amortization of prior service credit (cost)	(a)		9			(4	)		(7	)
Amortization of actuarial (gains) losses	(a)		(31	)		8			37
Recognition of losses due to settlements and curtailments	(a)		—			—			(1	)
Total reclassification adjustments			(22	)		4			29
Tax provision			—			—			—
Reclassification adjustments, net of tax			(22	)		4			29
Pension and other postretirement benefit plan changes, net of tax			(173	)		253			661
Other comprehensive (loss) income		$	(181	)	$	241		$	667

^(a)	Reclassified to Pension income - refer to Note 19, "Retirement Plans" and Note 20, "Other Postretirement Benefits" for additional information.

Note 17 - Income Taxes (Details Textual) - USD ($) $ in Millions	12 Months Ended		24 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Operating Loss Carryforwards	$ 2,181		$ 2,181
Operating Loss Carryforwards, Not Subject to Expiration	1,007		1,007
Operating Loss Carryforwards, Not Subject to Expiration, Interest Carryforward	150		150
Operating Loss Carryforwards, Subject to Expiration	$ 1,174		$ 1,174
Net Operating Losses and Tax Credit Carryforwards, Limitations Minimum Ownership Change Percentage	50.00%		50.00%
Net Operating Losses and Tax Credit Carryforwards, Limitations, Ownership Change Period (Year)			3 years
Deferred Tax Liabilities, Undistributed Foreign Earnings	$ 16	$ 17	$ 16
Deferred Tax Assets, Valuation Allowance	778	826	778
Deferred Tax Assets, Net of Valuation Allowance	248	256	248
Income Tax Examination, Penalties and Interest Accrued	10	10	10
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	13	13	13
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Subject to Expiration	147		147
Operating Loss Carryforwards, Expired	77		77
Deferred Tax Assets, Valuation Allowance	290	285	290
Deferred Tax Assets, Net of Valuation Allowance	$ 279	$ 275	279
Income Tax Examination, Year under Examination	2013 2014 2015 2016 2017	2015 2016 2017 2018
Income Tax Examination, Penalties and Interest Expense	$ 1	$ 2
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		(3)
Open Tax Year	2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Domestic Tax Authority [Member]
Deferred Tax Assets, Valuation Allowance	$ 488	541	488
Deferred Tax Assets, Net of Valuation Allowance	$ 472	$ 524	472
Open Tax Year	2019 2020 2021 2022 2023
State and Local Jurisdiction [Member]
Open Tax Year	2016 2017 2018 2019 2020 2021 2022 2023
General Business Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 281		281
Investment Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 25		$ 25

Note 17 - Income Taxes - Deferred Tax Assets and Liabilities Significant Components (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Restructuring programs	$ 1	$ 2
Leasing	2	3
Foreign tax credit	281	358
Inventories	11	14
Investment tax credit	25	26
Employee deferred compensation	23	22
Depreciation	31	33
Research and development costs	42	42
Tax loss carryforwards	529	506
Other deferred revenue	2	2
Other	79	74
Total deferred tax assets before valuation allowances	1,026	1,082
Valuation allowances	(778)	(826)
Total net deferred tax assets	248	256
Deferred tax liabilities
Pension and postretirement obligations	(251)	(258)
Goodwill/intangibles	(8)	(8)
Unremitted foreign earnings	(16)	(17)
Total deferred tax liabilities	(275)	(283)
Net deferred tax liabilities	(27)	(27)
Other long-term liabilities	$ (27)	$ (27)

Note 10 - Leases - Summary of Undiscounted Cash Flows to Be Received for Net Investment in Sales-type Leases (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
2024	$ 1
2025	1
2026 and thereafter	1
Total minimum lease payments	3
Less: unearned interest	0
Net investment in sales-type leases	$ 3	$ 4

Note 21 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Net income attributable to Eastman Kodak Company	$	75		$	26		$	24
Less: Preferred Stock cash and accrued dividends		(4	)		(4	)		(4	)
Less: Preferred Stock in-kind dividends		(5	)		(5	)		(4	)
Less: Preferred Stock deemed dividends		(2	)		(2	)		(3	)
Plus: Expiration of Series A embedded derivative		—			—			11
Less: Earnings attributable to Series C Preferred shareholders		(8	)		(2	)		(2	)
Net income available to common shareholders - basic	$	56		$	13		$	22

Effect of dilutive securities:
Add back: Series B preferred stock cash and deemed dividends	$	5		$	—		$	—
Net earnings available to common shareholders - diluted	$	61		$	13		$	22

	*Year Ended December 31,*
	*2023*		*2022*		*2021*
Weighted-average common shares outstanding - basic		79.4		78.9		78.4
Effect of dilutive securities:
Unvested restricted stock units and awards		0.9		0.6		0.1
Stock options		0.7		1.1		2.0
Series B Preferred Stock		9.5		—		—
Weighted-average common shares outstanding - diluted		90.5		80.6		80.5

Note 7 - Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Other Long-term Liabilities Table [Text Block]

	*As of December 31,*
(in millions)	*2023*		*2022*
Workers' compensation	$	56	$	59
Asset retirement obligations		43		43
Deferred taxes		27		27
Deferred brand licensing revenue ⁽¹⁾		63		11
Environmental liabilities		9		8
Embedded conversion option derivative liabilities		2		4
Other		13		19
Total	$	213	$	171

Note 13 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Derivatives Not Designated as Hedging Instruments [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Net loss (gain) from derivatives not designated as hedging instruments	$	12	$	16	$	(1	)

Embedded Derivative, Gain (Loss) on Embedded Derivative [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*		*2022*			*2021*
Net loss (gain) from Preferred Stock and Convertible Notes embedded derivatives	$	2	$	(3	)	$	(7	)

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

	*Valuation Date*
	*July 21,*			*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	5		$	2
Kodak's closing stock price	$	5.26		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.50	%		4.17	%
Implied credit spread on the Convertible Notes		17.75	%		26.19	%

	*Valuation Date*
	*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	1		$	1
Kodak's closing stock price	$	3.90		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.14	%		4.17	%
Implied credit spread on the Series B Preferred Stock		18.34	%		27.19	%

	*Valuation Date*
	*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	1		$	1
Kodak's closing stock price	$	3.90		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.14	%		4.17	%
Implied credit spread on the Series C Preferred Stock		20.34	%		29.19	%

Note 20 - Other Postretirement Benefits - Schedule Of Other Post Retirement Plan Net Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Service cost	$ 0	$ 0	$ 0
Interest cost	2	1	1
Actuarial gain	(1)	0	0
Other postretirement benefit cost from continuing operations	$ 1	$ 1	$ 1

Note 10 - Leases - Lease Expense (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Amortization of leased assets

$ 1

Interest on lease liabilities

Operating lease expense

Variable lease expense (1)

^[1]

Total lease expense

$ 24

$ 25

$ 29

[1]	Variable lease expense is related to real estate leases and primarily includes taxes, insurance and operating costs.

Note 18 - Restructuring Costs and Other (Tables)

12 Months Ended

Dec. 31, 2023

Restructuring and Related Costs [Table Text Block]

								*Inventory*
	*Severance*			*Exit Costs*			*Write-*
(in millions)		Reserve (1)			Reserve (1)			downs (1)			Total
Balance as of December 31, 2020	$	10		$	1		$	—		$	11
Charges		6			—			—			6
Utilization/cash payments		(10	)		—			—			(10	)
Other adjustments & reclasses ⁽²⁾		(2	)		—			—			(2	)
Balance as of December 31, 2021		4			1			—			5
Charges		6			4			3			13
Utilization/cash payments		(6	)		—			(3	)		(9	)
Other adjustments & reclasses ⁽²⁾		(2	)		—			—			(2	)
Balance as of December 31, 2022		2			5			—			7
Charges		8			(1	)		3			10
Utilization/cash payments		(6	)		(3	)		(3	)		(12	)
Balance as of December 31, 2023	$	4		$	1		$	—		$	5

Note 10 - Leases - Lessor Operating Payments to be Received Maturity (Details) $ in Millions	Dec. 31, 2023 USD ($)
2024, lessor operating payments	$ 9
2025, lessor operating payments	5
2026, lessor operating payments	3
2027, lessor operating payments	2
2028, lessor operating payments	2
Thereafter, lessor operating payments	6
Total minimum lease payments	$ 27

Note 4 - Property, Plant and Equipment, Net - Components (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Land	$ 55	$ 51
Buildings and building improvements	137	134
Machinery and equipment	420	390
Construction in progress	27	29
Property, plant and equipment, gross	639	604
Accumulated depreciation	(470)	(450)
Property, plant and equipment, net	$ 169	$ 154

Note 19 - Retirement Plans - Summary of Total Fair Value, Unfunded Commitments and Redemption Provisions for U.S. Defined Benefit Pension (Details) - UNITED STATES - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value	$ 2,664	$ 2,649
Unfunded Commitments	172	255
Real Estate [Member]
Fair Value	18	29
Unfunded Commitments	0	0
Private Equity Funds [Member]
Fair Value	1,094	1,092
Unfunded Commitments	172	229
Hedge Funds [Member]
Fair Value	1,552	1,528
Unfunded Commitments	$ 0	$ 26
Hedge Funds [Member] \| Minimum [Member]
Redemption Notice Period (Day)	5 days	5 days
Hedge Funds [Member] \| Maximum [Member]
Redemption Notice Period (Day)	365 days	365 days

Note 13 - Financial Instruments (Details Textual) - USD ($) $ in Thousands, shares in Millions		12 Months Ended
	Feb. 26, 2021	Dec. 31, 2023	Dec. 31, 2022
Derivatives Hedging Instruments		$ 0	$ 0
Fair Value, Inputs, Level 2 [Member]
Long-Term Debt, Fair Value		396,000	271,000
Forward Contracts [Member]
Foreign Currency Contract, Asset, Fair Value Disclosure		3,000	1,000
Foreign Currency Contracts, Liability, Fair Value Disclosure		0	1,000
Series A Preferred Stock [Member]
Stock Repurchased During Period, Shares (in shares)	1
Remaining Embedded Conversion Features And Term Extension Option Net Expense	$ 2,000
Series B Preferred Stock [Member]
Stock Issued During Period Number Of New Shares Exchanged (in shares)	1
Foreign Exchange Forward [Member] \| Not Designated as Hedging Instrument [Member]
Derivative Asset, Notional Amount		$ 279,000	$ 308,000

Note 19 - Retirement Plans - Projected Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
UNITED STATES
Projected benefit obligation	$ 0	$ 0
Fair value of plan assets	0	0
Foreign Plan [Member]
Projected benefit obligation	406	209
Fair value of plan assets	$ 304	$ 116

Note 11 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
U S International Development Finance Corporation [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 765
BRAZIL
Restricted Cash and Investments, Noncurrent	$ 8	$ 6
Federal And State Value Added Taxes Litigations And Civil Litigation And Disputes With Former Employees [Member] \| BRAZIL
Restricted Cash	122
Loss Contingency Accrual	4
Aggregate Claims	127
Loss Contingency, Estimate of Possible Loss	6
Restricted Cash and Investments, Noncurrent	8
Assets, Noncurrent	45
Bank Guarantees And Letters Of Credit [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	1
Surety Bond [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	19
L C Facility Agreement [Member]
Letters of Credit Outstanding, Amount	$ 31

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, 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, 2023
Reserve for doubtful accounts	$	7		3		2	$	8
Deferred tax valuation allowance	$	826		62		110	$	778

Year ended December 31, 2022
Reserve for doubtful accounts	$	7		2		2	$	7
Deferred tax valuation allowance	$	934		18		126	$	826

Year ended December 31, 2021
Reserve for doubtful accounts	$	10		—		3	$	7
Deferred tax valuation allowance	$	1,112		33		211	$	934

All other schedules have been omitted because they are not applicable or the information required is shown in the financial statements or notes thereto.

Note 24 - Other Comprehensive (Loss) Income (Tables)

12 Months Ended

Dec. 31, 2023

Comprehensive Income (Loss) [Table Text Block]

		Year Ended December 31,
(in millions)		*2023*			*2022*			*2021*
Currency translation adjustments
Currency translation adjustments		$	(8	)	$	(12	)	$	6

Pension and other postretirement benefit plan changes
Newly established net actuarial (loss) gain			(122	)		277			632
Newly established prior service cost			(29	)		(28	)		—
Tax benefit			—			—			—
Newly established net actuarial (loss) gain, net of tax			(151	)		249			632
Reclassification adjustments:
Amortization of prior service credit (cost)	(a)		9			(4	)		(7	)
Amortization of actuarial (gains) losses	(a)		(31	)		8			37
Recognition of losses due to settlements and curtailments	(a)		—			—			(1	)
Total reclassification adjustments			(22	)		4			29
Tax provision			—			—			—
Reclassification adjustments, net of tax			(22	)		4			29
Pension and other postretirement benefit plan changes, net of tax			(173	)		253			661
Other comprehensive (loss) income		$	(181	)	$	241		$	667

Note 19 - Retirement Plans - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
UNITED STATES
Discount rate	4.92%	5.13%	2.54%
Salary increase rate	1.50%	1.00%	1.00%
Interest crediting rate for cash balance plan	4.00%	4.00%	2.00%
Foreign Plan [Member]
Discount rate	3.47%	3.93%	1.48%
Salary increase rate	2.06%	2.71%	2.39%

Note 19 - Retirement Plans - Pension Income From Continuing Operations For All Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Service cost	$ 0	$ 0	$ 0
Interest cost	2	1	1
Net pension (income) expense	1	1	1
UNITED STATES \| Pension Plan [Member]
Service cost	13	13	11
Interest cost	117	80	47
Expected return on plan assets	(257)	(178)	(167)
Prior service cost (credit)	9	(3)	(7)
Actuarial (gain) loss	(30)	0	30
Pension (income) expense before special termination benefits	(148)	(88)	(86)
Special termination benefits	0	2	2
Net pension (income) expense for major defined benefit plans	(148)	(86)	(84)
Other plans including unfunded plans	0	0	0
Net pension (income) expense	(148)	(86)	(84)
Foreign Plan [Member] \| Pension Plan [Member]
Service cost	2	3	3
Interest cost	20	9	5
Expected return on plan assets	(20)	(14)	(15)
Prior service cost (credit)	0	0	0
Actuarial (gain) loss	1	10	9
Pension (income) expense before special termination benefits	3	8	2
Special termination benefits	0	0	0
Net pension (income) expense for major defined benefit plans	3	8	2
Other plans including unfunded plans	1	0	(2)
Net pension (income) expense	$ 4	$ 8	$ 0

Note 19 - Retirement Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	May 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Cash and Cash Equivalents, at Carrying Value	$ 255,000	$ 217,000
UNITED STATES
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Weighted-Average Interest Crediting Rate	4.00%	4.00%			2.00%
Derivative, Notional Amount	$ 384,000	$ 389,000
Derivative Instruments in Hedges, at Fair Value, Net	1,000	0
Cash and Cash Equivalents, at Carrying Value	$ 9,000	$ 9,000
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Redemption Restriction, Percentage	1.00%	1.00%
UNITED STATES \| Defined Benefit Plan, Cash and Cash Equivalents [Member] \| Hedge Funds [Member]
Cash Liquidity Reserves	$ 77,000	$ 90,000
Kodak Retirement Income Plan [Member] \| Minimum [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Weighted-Average Interest Crediting Rate			9.00%	12.00%
Kodak Retirement Income Plan [Member] \| Maximum [Member]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Weighted-Average Interest Crediting Rate			10.00%	13.00%
Pension Plan [Member] \| UNITED STATES
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)	(28,000)	479,000
Defined Benefit Plan, Gain (Loss), Increase (Decrease) in Discount Rate	(40,000)	582,000
Defined Benefit Plan, Gain (Loss), Increase (Decrease) in Mortality Assumptions	12,000	(105,000)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Increase (Decrease) for Plan Amendment	29,000	28,000
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)	170,000	(152,000)
Gain (Loss) on Derivative Instruments, Net, Pretax	(1,000)	(128,000)
Defined Benefit Plan, Benefit Obligation, PBO Actuarial Loss	28,000
Defined Benefit Plan, Asset Actuarial Loss	87,000	330,000
Defined Benefit Plan, Benefit Obligation, PBO Actuarial Gain		479,000
Pension Plan [Member] \| Foreign Plan [Member]
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)	(12,000)	165,000
Defined Benefit Plan, Gain (Loss), Increase (Decrease) in Discount Rate	(20,000)
Defined Benefit Plan, Gain (Loss) Due to Demographic Experience	(1,000)
Defined Benefit Plan, Gain (Loss), Inflation Assumption	9,000
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)	25,000	(31,000)
Defined Benefit Plan, Benefit Obligation, PBO Actuarial Loss	12,000
Defined Benefit Plan, Asset Actuarial Loss	$ 5,000	45,000
Defined Benefit Plan, Benefit Obligation, PBO Actuarial Gain		$ 165,000

Note 20 - Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
(in millions)		2023			2022
Net benefit obligation at beginning of period	$	43		$	52
Interest cost		2			1
Actuarial gain		—			(7	)
Benefit payments		(2	)		(3	)
Net benefit obligation at end of period	$	43		$	43

Underfunded status at end of period		(43	)		(43	)

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

	*As of December 31,*
(in millions)		2023			2022
Other current liabilities	$	(3	)	$	(3	)
Pension and other postretirement liabilities		(40	)		(40	)
	$	(43	)	$	(43	)

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

	*As of December 31,*
(in millions)		2023		2022
Net actuarial gain	$	10	$	11

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

	*Year Ended December 31,*
(in millions)		2023		2022
Newly established gain	$	—	$	7
Total gain recognized in Other comprehensive loss (income)	$	—	$	7

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

	*Year Ended December 31,*
(in millions)		2023			2022		2021
Components of net postretirement benefit cost:
Service cost	$	—		$	—	$	—
Interest cost		2			1		1
Amortization of:
Actuarial gain		(1	)		—		—
Other postretirement benefit cost from continuing operations	$	1		$	1	$	1

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

	*As of December 31,*
	*2023*			*2022*
Discount rate		4.64	%		5.15	%
Salary increase rate		1.85	%		2.10	%

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

	*Year Ended December 31,*
	*2023*			*2022*			*2021*
Effective rate for interest cost		5.13	%		2.53	%		1.81	%
Salary increase rate		2.10	%		1.85	%		1.70	%

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

	*2023*			*2022*
Healthcare cost trend		5.73	%		5.64	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		3.32	%		3.57	%
Year that the rate reaches the ultimate trend rate	2040			2043

Schedule of Expected Other Postretirement Benefit Payments [Table Text Block]

2024	$	3
2025		3
2026		3
2027		3
2028		3
2029 - 2033		12

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

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Interest income ⁽¹⁾	$	(15	)	$	(1	)	$	(1	)
Change in fair value of embedded conversion features derivative ⁽²⁾		2			(3	)		(7	)
Loss on foreign exchange transactions		9			4			2
Other		3			1			1
Total	$	(1	)	$	1		$	(5	)

Note 26 - Segment Information - Long Lived Assets by Geographical Areas (Details) - USD ($)
$ in Millions

Dec. 31, 2023

Dec. 31, 2022

^[1]

$ 169

$ 154

UNITED STATES

^[1]

112

EMEA [Member]

^[1]

Asia Pacific [Member]

Canada And Latin America [Member]

^[1]

^[1]

Non-US [Member]

^[1],[2]

$ 57

$ 59

[1]	Long-lived assets are comprised of property, plant and equipment, net.
[2]	Of the total non-U.S. property, plant and equipment in 2022, $41 million was located in Brazil. Of the total non-U.S. property, plant and equipment in 2021, $39 million was located in Brazil.

Note 18 - Restructuring Costs and Other - Schedule of Restructuring and Related Costs (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ 7

$ 5

$ 11

(12)

(9)

(10)

^[1]

(2)

Employee Severance [Member]

^[2]

^[2]

^[2]

(6)

(10)

^[1],[2]

(2)

Facility Closing [Member]

^[2]

^[2]

^[2]

(1)

^[2]

(3)

^[1],[2]

Inventory Write-down [Member]

^[2]

^[2]

^[2]

^[2]

(3)

^[1],[2]

^[2]

$ 0

[1]	The $2 million in 2022 and 2021 and the $3 million in 2020 represented severance charges funded from pension plan assets, which were reclassified to Pension and other postretirement liabilities.
[2]	The severance and exit costs reserves require the outlay of cash. Inventory write-downs are non-cash items.

Note 7 - Long-term Liabilities

12 Months Ended

Dec. 31, 2023

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

NOTE 7: OTHER LONG-TERM LIABILITIES

	*As of December 31,*
(in millions)	*2023*		*2022*
Workers' compensation	$	56	$	59
Asset retirement obligations		43		43
Deferred taxes		27		27
Deferred brand licensing revenue ⁽¹⁾		63		11
Environmental liabilities		9		8
Embedded conversion option derivative liabilities		2		4
Other		13		19
Total	$	213	$	171

⁽¹⁾

During the third quarter of 2023, Kodak entered into multiple long-term brand licensing arrangements and recorded total deferred revenue of approximately $57 million. Kodak received approximately $12 million of cash proceeds related to these licensing arrangements in 2023 and approximately $40 million and $5 million, respectively, was recorded as an offset in Trade receivables, net and Other long-term assets in the Consolidated Statement of Financial Position. Approximately $54 million of the deferred revenue balance related to these licensing arrangements as of December 31, 2023 is recorded in Other long-term liabilities and the remaining $3 million in Other current liabilities in the Consolidated Statement of Financial Position. Kodak will recognize the total deferred revenue amount ratably over the term of the respective arrangements, ranging from five to twenty years. While the arrangements include up-front payments, Kodak determined that the contracts did not have a significant financing component.

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 6 - Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Other Current Liabilities [Table Text Block]

	*As of December 31,*
(in millions)	*2023*		*2022*
Deferred revenue and customer deposits	$	37	$	40
Employment-related liabilities		36		35
Customer rebates		12		18
Workers' compensation		10		9
Restructuring liabilities		5		7
Accrued interest		9		6
Preferred Stock dividends payable		1		1
Other		34		27
Total	$	144	$	143

Note 14 - Revenue

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Text Block]

NOTE 14: REVENUE

Disaggregation of Revenue

The following tables present revenue disaggregated by major product, portfolio summary and geography (in millions).

Major product:

	*Year Ended*
	*December 31, 2023*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	571	$	26	$	—	$	—	$	597
Ongoing service arrangements		185		—		—		—		185
Total annuities		756		26		—		—		782
Equipment & Software		72		—		—		—		72
Film and chemicals		—		215		—		—		215
Total core products and services		828		241		—		—		1,069
Growth products⁽²⁾		—		14		—		—		14
Other ⁽³⁾		—		—		17		17		34
Total	$	828	$	255	$	17	$	17	$	1,117

	*Year Ended*
	*December 31, 2022*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	652	$	26	$	—	$	—	$	678
Ongoing service arrangements		205		—		—		—		205
Total annuities		857		26		—		—		883
Equipment & Software		81		—		—		—		81
Film and chemicals		—		192		—		—		192
Total core products and services		938		218		—		—		1,156
Growth products ⁽²⁾		—		16		—		—		16
Other ⁽³⁾		—		-		17		16		33
Total	$	938	$	234	$	17	$	16	$	1,205

	*Year Ended*
	*December 31, 2021*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	599	$	22	$	—	$	—	$	621
Ongoing service arrangements		213		—		—		—		213
Total annuities		812		22		—		—		834
Equipment & Software		96		—		—		—		96
Film and chemicals		—		180		—		—		180
Total core products and services		908		202		—		—		1,110
Growth products ⁽²⁾		—		9		—		—		9
Other ⁽³⁾		—		1		15		15		31
Total	$	908	$	212	$	15	$	15	$	1,150

⁽¹⁾

Core products and services includes the Print segment and the Motion Picture and Industrial Film and Chemicals businesses within the Advanced Materials and Chemicals segment, excluding coating and product commercialization services (“Coating Services”).

⁽²⁾

Growth products consist of Coating Services and Advanced Materials and Functional Printing within the Advanced Materials and Chemicals segment.

⁽³⁾

Other consists of Intellectual Property Licensing ("IP Licensing"), Brand Licensing and Eastman Business Park.

Geography⁽¹⁾:

	*Year Ended*
	*December 31, 2023*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	250	$	199	$	17	$	17	$	483
Canada		17		2		—		—		19
North America		267		201		17		17		502
Europe, Middle East and Africa		360		20		—		—		380
Asia Pacific		178		33		—		—		211
Latin America		23		1		—		—		24
Total Sales	$	828	$	255	$	17	$	17	$	1,117

	*Year Ended*
	*December 31, 2022*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	276	$	177	$	17	$	16	$	486
Canada		20		2		—		—		22
North America		296		179		17		16		508
Europe, Middle East and Africa		410		19		—		—		429
Asia Pacific		199		35		—		—		234
Latin America		33		1		—		—		34
Total Sales	$	938	$	234	$	17	$	16	$	1,205

	*Year Ended*
	*December 31, 2021*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	244	$	152	$	15	$	15	$	426
Canada		20		2		—		—		22
North America		264		154		15		15		448
Europe, Middle East and Africa		387		17		—		—		404
Asia Pacific		224		41		—		—		265
Latin America		33		—		—		—		33
Total Sales	$	908	$	212	$	15	$	15	$	1,150

⁽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, 2023, 2022 and 2021.

Contract Balances

The timing of revenue recognition, billings and cash collections results in billed trade receivables, unbilled receivables (contract assets), and customer advances and deposits (contract liabilities) in the Consolidated Statement of Financial Position. The contract assets are transferred to trade receivables when the rights to consideration become unconditional. The amounts recorded for contract assets are reported in Other current assets in the Consolidated Statement of Financial Position. The contract liabilities primarily relate to brand licensing agreements, prepaid service contracts or upfront payments for certain equipment purchases. The amounts recorded for contract liabilities are reported in Other current liabilities and Other long-term liabilities in the Consolidated Statement of Financial Position. Contract assets and liabilities consisted of the following:

	*As of December 31,*
(in millions)	*2023*		*2022*
Contract assets	$	1	$	1

Contract liabilities - current		37		40
Contract liabilities - long-term		63		11
Total	$	100	$	51

Activity in deferred revenue accounts consisted of:

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Beginning liabilities recognized in revenue	$	33	$	38	$	37
Cash payments received, net of revenue recognized		39		30		28

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Consolidated Statement of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest capitalized	$ 3,000	$ 3,000	$ 0

Note 14 - Revenue (Tables)

12 Months Ended

Dec. 31, 2023

Disaggregation of Revenue [Table Text Block]

	*Year Ended*
	*December 31, 2023*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	571	$	26	$	—	$	—	$	597
Ongoing service arrangements		185		—		—		—		185
Total annuities		756		26		—		—		782
Equipment & Software		72		—		—		—		72
Film and chemicals		—		215		—		—		215
Total core products and services		828		241		—		—		1,069
Growth products⁽²⁾		—		14		—		—		14
Other ⁽³⁾		—		—		17		17		34
Total	$	828	$	255	$	17	$	17	$	1,117

	*Year Ended*
	*December 31, 2022*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	652	$	26	$	—	$	—	$	678
Ongoing service arrangements		205		—		—		—		205
Total annuities		857		26		—		—		883
Equipment & Software		81		—		—		—		81
Film and chemicals		—		192		—		—		192
Total core products and services		938		218		—		—		1,156
Growth products ⁽²⁾		—		16		—		—		16
Other ⁽³⁾		—		-		17		16		33
Total	$	938	$	234	$	17	$	16	$	1,205

	*Year Ended*
	*December 31, 2021*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
Core products and services ⁽¹⁾
Plates, inks and other consumables	$	599	$	22	$	—	$	—	$	621
Ongoing service arrangements		213		—		—		—		213
Total annuities		812		22		—		—		834
Equipment & Software		96		—		—		—		96
Film and chemicals		—		180		—		—		180
Total core products and services		908		202		—		—		1,110
Growth products ⁽²⁾		—		9		—		—		9
Other ⁽³⁾		—		1		15		15		31
Total	$	908	$	212	$	15	$	15	$	1,150

	*Year Ended*
	*December 31, 2023*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	250	$	199	$	17	$	17	$	483
Canada		17		2		—		—		19
North America		267		201		17		17		502
Europe, Middle East and Africa		360		20		—		—		380
Asia Pacific		178		33		—		—		211
Latin America		23		1		—		—		24
Total Sales	$	828	$	255	$	17	$	17	$	1,117

	*Year Ended*
	*December 31, 2022*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	276	$	177	$	17	$	16	$	486
Canada		20		2		—		—		22
North America		296		179		17		16		508
Europe, Middle East and Africa		410		19		—		—		429
Asia Pacific		199		35		—		—		234
Latin America		33		1		—		—		34
Total Sales	$	938	$	234	$	17	$	16	$	1,205

	*Year Ended*
	*December 31, 2021*

			*Advanced*
			*Materials and*
(in millions)		Print		Chemicals		Brand		Other		Total
United States	$	244	$	152	$	15	$	15	$	426
Canada		20		2		—		—		22
North America		264		154		15		15		448
Europe, Middle East and Africa		387		17		—		—		404
Asia Pacific		224		41		—		—		265
Latin America		33		—		—		—		33
Total Sales	$	908	$	212	$	15	$	15	$	1,150

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	*As of December 31,*
(in millions)	*2023*		*2022*
Contract assets	$	1	$	1

Contract liabilities - current		37		40
Contract liabilities - long-term		63		11
Total	$	100	$	51

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

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Beginning liabilities recognized in revenue	$	33	$	38	$	37
Cash payments received, net of revenue recognized		39		30		28

Note 19 - Retirement Plans - Reconciliation of Beginning and Ending Balances of Assets Measured With Significant Unobservable Inputs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Major US Plans [Member]
Fair value of plan assets at beginning of period	$ 3,659
Fair value of plan assets at end of period	3,546	$ 3,659
Major US Plans [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets at beginning of period	3	0	$ 5
Net Realized and Unrealized Gains Relating to Assets Still Held	0	0	(5)
Net Purchases, Sales and Settlements	0	3	0
Fair value of plan assets at end of period	3	3	0
Major US Plans [Member] \| Private Equity Funds [Member]
Fair value of plan assets at beginning of period	1,095
Fair value of plan assets at end of period	1,097	1,095
Major US Plans [Member] \| Private Equity Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets at beginning of period	3	0	5
Net Realized and Unrealized Gains Relating to Assets Still Held	0	0	(5)
Net Purchases, Sales and Settlements	0	3	0
Fair value of plan assets at end of period	3	3	0
Major Non-US Plans [Member]
Fair value of plan assets at beginning of period	526
Fair value of plan assets at end of period	527	526
Major Non-US Plans [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets at beginning of period	289	342	291
Net Realized and Unrealized Gains Relating to Assets Still Held	(2)	(53)	(37)
Net Purchases, Sales and Settlements	0	0	88
Fair value of plan assets at end of period	287	289	342
Major Non-US Plans [Member] \| Private Equity Funds [Member]
Fair value of plan assets at beginning of period	43
Fair value of plan assets at end of period	42	43
Major Non-US Plans [Member] \| Private Equity Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets at beginning of period	0
Fair value of plan assets at end of period	0	0
Major Non-US Plans [Member] \| Insurance Contracts [Member]
Fair value of plan assets at beginning of period	318
Fair value of plan assets at end of period	317	318
Major Non-US Plans [Member] \| Insurance Contracts [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets at beginning of period	289	342	291
Net Realized and Unrealized Gains Relating to Assets Still Held	(2)	(53)	(37)
Net Purchases, Sales and Settlements	0	0	88
Fair value of plan assets at end of period	$ 287	$ 289	$ 342

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

Note 26 - Segment Information

12 Months Ended

Dec. 31, 2023

Segment Reporting Disclosure [Text Block]

NOTE 26: SEGMENT INFORMATION

Kodak has three reportable segments: Print, Advanced Materials and Chemicals and Brand. A description of Kodak’s reportable segments follows.

Print: The Print segment is comprised of five lines of business, the Prepress Solutions business: the Prosper business, the Software business, the Electrophotographic Printing Solutions business and the Versamark business.

Advanced Materials and Chemicals: The Advanced Materials and Chemicals segment is comprised of four lines of business: the Industrial Film and Chemicals business, the Motion Picture business, the Advanced Materials and Functional Printing business and the IP Licensing and Analytical Services business.

Brand: The Brand segment contains the brand licensing business.

All Other: All Other is comprised of the operations of the Eastman Business Park, a more than 1,200 acre technology center and industrial complex.

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.

Net Revenues from Continuing Operations by Reportable Segment

	*Year Ended December 31,*
	*2023*		*2022*		*2021*
(in millions)
Print	$	828	$	938	$	908
Advanced Materials and Chemicals		255		234		212
Brand		17		17		15
Total of reportable segments		1,100		1,189		1,135
All Other		17		16		15
Total	$	1,117	$	1,205	$	1,150

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 before income taxes excluding non-service cost components of pension and other postemployment benefits income; depreciation and amortization expense; restructuring costs and other; stock-based compensation expense; consulting and other costs; idle costs; other operating income, net (unless otherwise indicated); interest expense; loss on early extinguishment of debt and other (charges) income, 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 Advanced Materials and Chemicals segment.

2023 Segments

Change in Segments

Effective February 2023 Kodak changed its organizational structure. The Traditional Printing segment and the Digital Printing segment were combined into one segment, named the Print segment. No changes were made to Kodak's other segments. Prior year segment information was revised to conform with the new organizational structure.

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

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Print	$	20		$	5		$	4
Advanced Materials and Chemicals		10			(1	)		(6	)
Brand		15			14			13
Total of reportable segments		45			18			11
All Other		2			3			2
Depreciation and amortization		(30	)		(29	)		(31	)
Restructuring costs and other		(10	)		(13	)		(6	)
Stock-based compensation		(7	)		(5	)		(7	)
Consulting and other costs ⁽¹⁾		13			2			(19	)
Idle costs ⁽²⁾		(3	)		(3	)		(2	)
Other operating (expense) income, net ⁽³⁾		(6	)		1			6
Interest expense ⁽³⁾		(52	)		(40	)		(33	)
Pension income excluding service cost component ⁽³⁾		161			98			102
Loss on early extinguishment of debt ⁽³⁾		(27	)		—			—
Other income (charges), net ⁽³⁾		1			(1	)		5
Consolidated earnings from continuing operations before income taxes	$	87		$	31		$	28

⁽¹⁾

Consulting and other costs are professional services and internal costs associated with corporate strategic initiatives, investigations and litigation. Consulting and other costs included $15 million and $10 million of income in the year ended December 31, 2023 and 2022, respectively, representing insurance reimbursement of legal costs previously paid by the Company associated with investigations and litigation matters. Kodak received $20 million of insurance reimbursement in 2023 of which $5 million was recorded in Other current assets in the Consolidated Statement of Financial Position as of December 31, 2022. Kodak received $5 million of insurance reimbursement proceeds in the year ended 2022.

⁽²⁾	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 and the costs, net of any rental income received, of underutilized portions of certain properties.

⁽³⁾	As reported in the Consolidated Statement of Operations

In 2023, Kodak decreased employee benefit reserves by $1 million primarily reflecting a reduction in workers’ compensation reserves of approximately $1 million driven by changes in discount rates. The decrease in reserves in 2023 impacted SG&A by approximately $1 million.

In 2022, Kodak decreased employee benefit reserves by $15 million composed of a reduction in workers’ compensation reserves of approximately $13 million driven by changes in discount rates and a decrease in other employee benefit reserves of approximately $2 million, driven by both changes in discount rates and favorable experience. The decrease in reserves in 2022 impacted gross profit by approximately $9 million, R&D by approximately $1 million and SG&A by approximately $5 million.

Kodak decreased workers’ compensation reserves by approximately $4 million in 2021 driven by changes in discount rates. The decrease in reserves in 2021 impacted gross profit by approximately $3 million and SG&A 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 Chief Operating Decision Maker.

(in millions)	*Year Ended December 31,*
Intangible asset amortization expense from continuing operations:	*2023*		*2022*		*2021*
Print	$	4	$	4	$	4
Brand		—		1		1
Total	$	4	$	5	$	5

(in millions)	*Year Ended December 31,*
Depreciation expense from continuing operations:	*2023*		*2022*		*2021*
Print	$	17	$	17	$	20
Advanced Materials and Chemicals		7		6		5
All Other		1		1		1
Total	$	25	$	24	$	26

(in millions)	*Year Ended December 31,*
Long-lived assets located in: ⁽¹⁾	*2023*		*2022*
The United States	$	112	$	95
Europe, Middle East and Africa		6		9
Asia Pacific		5		6
Canada and Latin America		46		44
Non-U.S. countries total ⁽²⁾		57		59
Total	$	169	$	154

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

⁽²⁾	Of the total non-U.S. property, plant and equipment in 2023, $45 million was located in Brazil. Of the total non-U.S. property, plant and equipment in 2022, $41 million was located in Brazil.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 5 - Goodwill and Other Intangible Assets (Details Textual) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill, Impairment Loss		$ (0)	$ 0
Amortization of Intangible Assets		4,000	5,000	$ 5,000
Trade Names [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)		$ 1,000	1,000
Trade Names [Member] \| Other Operating Income (Expense) [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	$ 1,000		1,000
Print Segment [Member]
Number of Reporting Units		4
Advanced Materials And Chemicals [Member]
Number of Reporting Units		2
Goodwill, Impairment Loss		$ (0)	$ (0)

Note 21 - Earnings Per Share - Schedule of Earnings Per Share Basic and Diluted (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income attributable to Eastman Kodak Company	$ 75	$ 26	$ 24
Less: Preferred Stock cash and accrued dividends	(4)	(4)	(4)
Less: Preferred Stock in-kind dividends	(5)	(5)	(4)
Less: Preferred Stock deemed dividends	(2)	(2)	(3)
Net income available to common shareholders - basic	56	13	22
Net earnings available to common shareholders - diluted	$ 61	$ 13	$ 22
Basic (in shares)	79.4	78.9	78.4
Effect of dilutive securities:
Series B Preferred Stock (in shares)	9.5	0.0	0.0
Diluted (in shares)	90.5	80.6	80.5
Series A Preferred Stock [Member]
Plus: Expiration of Series A embedded derivative	$ 0	$ 0	$ 11
Series C Preferred Stock [Member]
Less: Earnings attributable to Series C Preferred shareholders	(8)	(2)	(2)
Series B Preferred Stock [Member]
Add back: Series B preferred stock cash and deemed dividends	$ 5	$ 0	$ 0
Restricted Stock Units (RSUs) [Member]
Effect of dilutive securities:
Effect of dilutive securities (in shares)	0.9	0.6	0.1
Share-Based Payment Arrangement, Option [Member]
Effect of dilutive securities:
Effect of dilutive securities (in shares)	0.7	1.1	2.0

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1: BASIS OF PRESENTATION AND 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 Eastman Kodak Company ("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.

RECLASSIFICATIONS

Certain amounts from previous periods have been reclassified to conform to the current period classification due to Kodak's new organization structure as of February 2023. Refer to Note 26, "Segment Information" and Note 14, "Revenue" for additional information.

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 income in the accompanying Consolidated Statement of Financial Position.

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 revenue, expense, and gain and loss accounts, which are recorded in local currency, are remeasured at average exchange rates. Non-monetary assets and liabilities are remeasured at historical exchange rates. Adjustments that result from the remeasurement of the assets and liabilities of these subsidiaries are included in Other (income) charges, net in the accompanying Consolidated Statement of Operations.

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

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 net realizable value. The cost of 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 Other operating expense (income), net in the Consolidated Statement of Operations.

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 assets’ estimated useful life.

INTERNAL USE SOFTWARE

Expenditures for software purchases and software developed for internal use are capitalized and depreciated on a straight-line basis over the estimated useful lives, generally 3 to 10 years. For software developed for internal use, certain costs are capitalized, including external direct costs of materials and services associated with developing or obtaining the software, and payroll and payroll-related costs for employees who are directly associated with internal-use software projects. Capitalization of these costs ceases no later than the point at which the project is substantially complete and ready for its intended use. Costs associated with preliminary project stage activities, training, maintenance, and other post-implementation stage activities are expensed as incurred. The carrying value of owned software and development costs is recorded in Property, plant and equipment, net while the carrying value of cloud-based software and development costs is recorded in Other current assets and Other long-term assets. The carrying value of software and development costs is reviewed for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.

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 quantitative goodwill impairment test is performed. The amount of goodwill impairment, if any, is calculated as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. 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 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 December 31, 2023 and 2022 was $16 million and $15 million, respectively, of which $12 million was reported in Other long-term assets in the Consolidated Statement of Financial Position in both periods. The remaining $4 million and $3 million, respectively, was reported in Other current assets in the Consolidated Statement of Financial Position.

LEASES

Kodak as lessee

Kodak determines if an arrangement is a lease at inception. The primary criteria used to classify transactions as operating or finance leases are: (1) whether the ownership transfers at the end of the lease, (2) whether the lease term is equal to or greater than 75% of the economic life of the asset, and (3) whether the present value of the minimum lease payments is equal to or greater than 90% of the fair value of the asset at inception of the lease. Kodak does not have leases that include assets of a specialized nature, generally does not provide residual value guarantees or have any leases for which the exercise of end-of-lease purchase options is reasonably assured at lease inception.

Operating lease right-of-use (“ROU”) assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make lease payments arising from the operating lease. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The ROU assets are adjusted for prepayments and lease incentives. Variable lease payments are excluded from the measurement of ROU assets and lease liabilities and are recognized in expense in the period in which the obligation for those payments is incurred. Lease agreements may include options to extend or terminate the lease at Kodak’s discretion, which are included in the determination of the lease term when they are reasonably certain to be exercised.

Kodak’s lease agreements are primarily for real estate space and vehicles. Arrangements for goods and services are assessed to determine if the arrangement contains a lease at its inception. Operating leases are included within Operating lease right-of-use assets, Current portion of operating leases and Operating leases, net of current portion in the Consolidated Statement of Financial Position. Finance leases are included in Property, plant and equipment, net, Short-term borrowings and current portion of long-term debt and Long-term debt, net of current portion in the Consolidated Statement of Financial Position.

When available, the rate implicit in the lease is used to discount lease payments to present value; however, many leases do not provide a readily determinable implicit rate. Therefore, Kodak applies its incremental borrowing rate to discount the lease payments at lease commencement. The incremental borrowing rate is the rate of interest that EKC would have to pay to borrow, on a collateralized basis, over a similar term. Renewal options and/or termination options are factored into the determination of lease payments if considered probable.

Rental expense related to operating leases is recognized on a straight-line basis over the lease term. The lease agreements may include both lease and non-lease components. Kodak does not separate lease and non-lease components for real estate leases but does separate lease and non-lease components for equipment leases.

Kodak as Lessor

Kodak places its own equipment at customer sites under sales-type and operating lease arrangements. Arrangements classified as sales-type leases with revenue recognition at inception generally transfer title to the equipment by the end of the lease term or have a lease term that is for a major part of the remaining economic life of the equipment; and collectability is considered probable. Leases meeting the sales-type lease criteria with variable lease payments that do not depend upon a reference rate or index are classified as operating leases if they would otherwise result in a day-one loss. If the arrangement meets the criteria for a sales-type lease but collectability is not considered probable, Kodak will not derecognize the asset and will record all payments received as a liability until the earlier of collectability becoming probable or the termination of the lease. Arrangements that do not meet the sales-type lease criteria are classified as operating leases with revenue recognized over the term. Contracts with customers may include multiple performance obligations including equipment, optional software licenses and service agreements. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Equipment subject to operating leases is included in Property, plant and equipment, net in the Consolidated Statement of Financial Position and is depreciated to estimated residual value over its expected useful life. Equipment operating lease terms and depreciable lives generally vary from 3 to 7 years.

The Eastman Business Park segment’s core operations are commercial real estate management activities including real estate leasing and related facility management services. Kodak also leases underutilized portions of its other real estate properties to third parties under both operating lease and sublease agreements. Payments received under operating lease agreements as part of the Eastman Business Park segment are recognized on a straight-line basis over the term and are reported in Revenues in the Consolidated Statement of Operations. Payments received under lease and sublease agreements for other underutilized space are recognized on a straight-line basis and reported as cost reductions in Cost of revenues, Selling, general and administrative (“SG&A”) expenses, research and development (“R&D”) costs and Other (income) charges, net.

Renewal options and/or termination options are factored into the determination of lease payments if considered probable. Kodak does not separate lease and non-lease components of contracts for real estate leases but does separate lease and non-lease components for equipment leases.

REVENUE

Kodak’s revenue transactions include sales of products (such as components and consumables for use in Kodak and other manufacturers’ equipment, film-based products and specialty materials and chemicals), equipment, software, services (such as equipment and software maintenance, engineering, coating and contract manufacturing services), integrated solutions, intellectual property and brand licensing, and commercial real estate management activities. Revenue from services includes extended warranty, customer support and maintenance agreements, consulting, training and education.

Revenue is recognized when control of the promised goods or services is transferred to customers in an amount that reflects the consideration Kodak expects to be entitled to in exchange for those goods or services.

For product sales (such as plates, film, inks, specialty materials and chemicals and other consumables), revenue is recognized when control has 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. Equipment and software related service revenue is recognized using the time-based method ratably over the contractual period as it best depicts when the customer receives the benefit from the service. Service revenue for time and materials-based agreements is recognized as services are performed.

Equipment is generally dependent on, and interrelated with, the underlying operating system (firmware) and cannot function without the operating system. In these cases, the hardware and software licenses are accounted for as a single performance obligation. Contracts with customers may include multiple performance obligations including equipment and optional software licenses and service agreements. Service agreements generally have a one-year initial term subject to annual renewals and may be prepaid or paid over time. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Kodak applies the residual allocation method for sales of certain complex, highly customized equipment due to significant variability in pricing. Standalone selling prices are based on the observable prices of the products or services when sold separately or by using expected cost-plus margin when directly observable prices are not available. The Company reassesses its standalone selling prices at least annually.

For non-complex equipment installations and software sales, revenue is recognized when control of each distinct performance obligation has transferred from Kodak to the buyer, which is generally met when the equipment or software is delivered and installed at the customer site, as delivery and installation generally occur within the same period. For complex equipment installations or integrated software solutions, revenue is deferred until receipt of customer acceptance and control has transferred to the buyer.

Software licenses are sold both in bundled equipment arrangements as discussed above or on a stand-alone basis. Perpetual licenses are usually sold with post-contract support services (“PCS”) which are considered distinct performance obligations as the customer’s use of the existing software is not dependent upon future upgrades. Kodak recognizes software revenue at the time that the customer obtains control over the software which generally occurs upon installation, while revenue allocated to the PCS is recognized over the service period. The Company also sells SaaS arrangements with revenue recognized over the contract term.

In service arrangements such as consulting where final acceptance by the customer is required, revenue is deferred until all acceptance criteria have been met and Kodak has a legal right to payment.

Kodak’s licensing revenue is comprised of software licenses as discussed above, licenses to use functional intellectual property (e.g. patents and technical know-how) and licenses to use symbolic intellectual property (e.g. brand names and trademarks). The timing and the amount of revenue recognized from the licensing of intellectual property depends upon a variety of factors, including the nature of the performance obligations (functional vs. symbolic licenses), specific terms of each agreement, and the payment terms. Aside from software licenses discussed above, Kodak’s functional licenses generally provide the right to use functional intellectual property; therefore, non-sales/usage-based revenue is recognized when the customer has the right to use the intellectual property while sales and usage-based royalties are recognized in the period the related sales and usage occurs. Revenue for symbolic licenses such as brand licenses are recognized over time.

Real estate management revenue consists primarily of income from tenant leases, including rent and utilities, as well as facility management services and hosting onsite events. Usage based revenue is recognized as earned while tenant lease income is recognized on a straight-line basis over the lease term (Refer to Leases; Kodak as Lessor above).

Deferred revenue is recorded when cash payments are received in advance of satisfying performance obligations such as deposits required in advance on equipment orders, prepaid service contracts, prepaid tenant lease income or prepaid royalties on intellectual property arrangements. Interest expense is imputed for payments received greater than one year in advance of performance.

Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 to 60 days. With the exception of brand licensing arrangements, Kodak applies the practical expedient with respect to implied financial components and only imputes interest for payment terms greater than one year.

Sales and usage-based taxes are excluded from revenues.

Certain customers may receive cash-based incentives or credits, which are accounted for as variable consideration. At the time revenue is recognized, Kodak records reductions to revenue for customer incentive programs, rebates and promotional allowances. For those incentives that require estimation, such as for volume rebates, Kodak uses historical experience and both internal and customer data to estimate the sales incentive at the time revenue is recognized.

Incremental direct costs of obtaining a contract consist of sales commissions. Kodak expenses sales commissions when incurred if the amortization period would be one year or less. Capitalized sales commissions are amortized on a straight-line basis over the life of the contract. These costs are recorded in SG&A expenses in the Consolidated Statement of Operations. Kodak accrues the estimated cost of post-sale obligations, including basic product warranties, at the time of revenue recognition.

Kodak does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less or for which revenue is recognized at the amount to which Kodak has the right to invoice for services performed.

Performance obligations with an original expected length of greater than one year generally consist of deferred service contracts, operating leases and brand licensing arrangements. As of December 31, 2023, there was approximately $98 million of unrecognized revenue from unsatisfied performance obligations. Approximately 15% of the revenue from unsatisfied performance obligations is expected to be recognized in 2024, 15% in 2025, 10% in 2026, 10% in 2027 and 50% thereafter.

ALLOWANCE FOR CREDIT LOSSES

Kodak records an allowance for credit losses against financial assets measured at amortized cost basis (primarily accounts receivable) for the current expected credit losses inherent in the asset over its expected life. The allowance for credit losses is maintained based on historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount. Kodak records a specific reserve for individual accounts when Kodak becomes aware of specific customer circumstances evidencing the customer's inability to pay, such as in the case of a bankruptcy filing or deterioration in the customer's operating results or financial position.

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 SG&A expenses in the accompanying Consolidated Statement of Operations. Advertising expenses amounted to $2 million, $3 million and $2 million for the years ended December 31, 2023, 2022 and 2021.

SHIPPING AND HANDLING COSTS

Amounts charged to customers and costs incurred by Kodak related to shipping and handling are included in Net revenue and Cost of revenues, 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.

Long-lived assets are grouped 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). If the sum of the expected undiscounted cash flows from the use of and eventual disposition of such asset group is less than the carrying value of the asset group a loss is recognized to the extent the carrying value of the asset group exceeds its fair value. Kodak determines fair value through quoted market prices in active markets or using a discounted cash flow analysis.

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. The fair value of the Kodak trade name is valued using the income approach, specifically the relief from royalty method. 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, 2023 and 2022, refer to Note 17, “Income Taxes.”

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

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016‐13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016‐13 (as amended by ASUs 2018‐19, 2019‐04, 2019‐05, 2019‐10, 2019‐11, 2020‐02, 2020‐03 and 2022‐02) 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 ASU is effective for Kodak for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 ( January 1, 2023 for Kodak). Kodak adopted the new standard on January 1, 2023 using the modified retrospective approach and it did not have a material impact on Kodak’s consolidated financial statements.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 requires disclosure of additional categories of information about federal, state and foreign income taxes in the rate reconciliation table and more details about the reconciling items in some categories if items meet a quantitative threshold. The ASU requires entities to disclose income taxes paid, net of refunds, disaggregated by federal (national), state and foreign taxes for annual periods and to disaggregate the information by jurisdiction based on a quantitative threshold. The guidance makes several other changes to the disclosure requirements. The ASU is required to be applied prospectively, with the option to apply it retrospectively. The ASU is effective for Kodak for fiscal years beginning after December 15, 2024 ( January 1, 2025 for Kodak).

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In addition, the ASU enhances interim disclosure requirements, clarifies circumstances in which an entity can disclose multiple segment measures of profit or loss, and contains other disclosure requirements. The ASU does not change how an entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The ASU is required to be applied retrospectively to all periods presented in the financial statements. The ASU is effective for Kodak for fiscal years beginning after December 15, 2023 ( January 1, 2024 for Kodak) and interim periods within fiscal years beginning after December 15, 2024 ( January 1, 2025 for Kodak).

Note 12 - Guarantees (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Product Warranty Expense	$ 77	$ 78	$ 82
Warranty Arrangement Period [Member]
Extended Warranty Period (Year)	1 year
Minimum [Member]
Environmental Settlement, Historical Liabilities Trigger Amount	$ 99
Extended Warranty Period (Year)	3 months
Maximum [Member]
Percentage of Liability Above 99 Million	50.00%
Extended Warranty Period (Year)	6 years

Note 3 - Inventories, Net

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Text Block]

NOTE 3: INVENTORIES, NET

	*As of December 31,*
(in millions)	*2023*		*2022*
Finished goods	$	85	$	98
Work in process		68		64
Raw materials		64		75
Total	$	217	$	237

Note 14 - Revenue - Schedule Deferred Revenue Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning liabilities recognized in revenue	$ 33	$ 38	$ 37
Cash payments received, net of revenue recognized	$ 39	$ 30	$ 28

Note 13 - Financial Instruments - Gain (Loss) on Embedded Derivatives (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Change in fair value of the Preferred Stock and Convertible Notes embedded derivatives

^[1],[2]

$ 2

$ (3)

$ (7)

[1]	Refer to Note 13, “Financial Instruments”.
[2]	Refer to Note 14, “Financial Instruments”.

Note 18 - Restructuring Costs and Other

12 Months Ended

Dec. 31, 2023

Restructuring and Related Activities Disclosure [Text Block]

NOTE 18: RESTRUCTURING COSTS AND OTHER

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

The activity incurred in relation to restructuring programs during the three years ended December 31, 2023 were as follows (in millions):

								*Inventory*
	*Severance*			*Exit Costs*			*Write-*
(in millions)		Reserve (1)			Reserve (1)			downs (1)			Total
Balance as of December 31, 2020	$	10		$	1		$	—		$	11
Charges		6			—			—			6
Utilization/cash payments		(10	)		—			—			(10	)
Other adjustments & reclasses ⁽²⁾		(2	)		—			—			(2	)
Balance as of December 31, 2021		4			1			—			5
Charges		6			4			3			13
Utilization/cash payments		(6	)		—			(3	)		(9	)
Other adjustments & reclasses ⁽²⁾		(2	)		—			—			(2	)
Balance as of December 31, 2022		2			5			—			7
Charges		8			(1	)		3			10
Utilization/cash payments		(6	)		(3	)		(3	)		(12	)
Balance as of December 31, 2023	$	4		$	1		$	—		$	5

⁽¹⁾

The severance and exit costs reserves require the outlay of cash. Inventory write-downs are non-cash items.

⁽²⁾

The $2 million in 2022 and 2021 represented severance charges funded from pension plan assets, which were reclassified to Pension and other postretirement liabilities.

2021 Activity

Restructuring actions taken in 2021 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included 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, 2021 Kodak recorded $6 million of charges which were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2021 severance costs related to the elimination of approximately 130 positions, including approximately 70 administrative and 60 manufacturing/service positions. The geographic composition of these positions included approximately 70 in the U.S. and Canada and 60 throughout the rest of the world.

2022 Activity

Restructuring actions taken in 2022 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included 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, 2022 Kodak recorded $13 million of charges of which $10 million were reported as Restructuring costs and other and $3 million were reported as Cost of revenues in the accompanying Consolidated Statement of Operations.

The 2022 severance costs related to the elimination of approximately 115 positions, including approximately 50 administrative, 40 manufacturing/service and 25 research and development positions. The geographic composition of these positions included approximately 65 in the U.S. and Canada and 50 throughout the rest of the world. The 2022 exit costs related to the cessation of manufacturing of the Electrophotographic Printing Solutions equipment products and represent contractual obligations associated with open purchase orders as of December 31, 2022.

2023 Activity

Restructuring actions taken in 2023 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included actions to complete the process of ceasing manufacturing of the Electrophotographic Printing Solutions equipment products as well as various targeted reductions in manufacturing, service, sales, and administrative functions.

As a result of these actions, for the year ended December 31, 2023 Kodak recorded $10 million of charges of which $7 million were reported as Restructuring costs and other and $3 million were reported as Cost of revenues in the accompanying Consolidated Statement of Operations.

The 2023 severance costs related to the elimination of approximately 130 positions, including approximately 50 administrative and 80 manufacturing/service positions. The geographic composition of these positions included approximately 20 in the U.S. and Canada and 110 throughout the rest of the world.

As a result of these initiatives, the majority of the severance and exit cost liabilities as of December 31, 2023 will be paid during periods through the end of the second quarter of 2024. The $1 million exit cost reserve relates to a liability for which timing of the payment is uncertain.

Note 25 - Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2023

Accumulated Other Comprehensive Income Loss [Text Block]

NOTE 25: ACCUMULATED OTHER COMPREHENSIVE INCOME

Accumulated other comprehensive income is composed of the following:

	*As of December 31,*
(in millions)	*2023*			*2022*
Currency translation adjustments	$	(120	)	$	(112	)
Pension and other postretirement benefit plan changes		401			574
Total	$	281		$	462

Note 19 - Retirement Plans - Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
UNITED STATES
Prior service (cost) credit	$ (45)	$ (25)
Net actuarial gain (loss)	449	594
Total	404	569
Foreign Plan [Member]
Prior service (cost) credit	2	2
Net actuarial gain (loss)	(52)	(43)
Total	$ (50)	$ (41)

Note 13 - Financial Instruments - Derivative Liability Key Inputs in Determination of Fair Value for Embedded Conversion Features (Details) $ / shares in Units, $ in Millions	Dec. 31, 2023 USD ($) $ / shares	Jul. 21, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Feb. 26, 2021 USD ($)
Embedded conversion option derivative liabilities	$ 2		$ 4
Series B Preferred Stock [Member]
Embedded conversion option derivative liabilities				$ 1
Series C Preferred Stock [Member]
Embedded conversion option derivative liabilities				$ 2
Fair Value, Inputs, Level 3 [Member] \| Series B Preferred Stock [Member]
Embedded conversion option derivative liabilities	$ 1		$ 1
Kodak's closing stock price (in dollars per share) \| $ / shares	$ 3.9		$ 3.05
Fair Value, Inputs, Level 3 [Member] \| Series B Preferred Stock [Member] \| Measurement Input, Price Volatility [Member]
Alternative Investment, Measurement Input	0.60		0.50
Fair Value, Inputs, Level 3 [Member] \| Series B Preferred Stock [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Alternative Investment, Measurement Input	0.0414		0.0417
Fair Value, Inputs, Level 3 [Member] \| Series B Preferred Stock [Member] \| Measurement Input, Credit Spread [Member]
Alternative Investment, Measurement Input	0.1834		0.2719
Fair Value, Inputs, Level 3 [Member] \| Series C Preferred Stock [Member]
Embedded conversion option derivative liabilities	$ 1		$ 1
Kodak's closing stock price (in dollars per share) \| $ / shares	$ 3.9		$ 3.05
Fair Value, Inputs, Level 3 [Member] \| Series C Preferred Stock [Member] \| Measurement Input, Price Volatility [Member]
Alternative Investment, Measurement Input	0.60		0.50
Fair Value, Inputs, Level 3 [Member] \| Series C Preferred Stock [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Alternative Investment, Measurement Input	0.0414		0.0417
Fair Value, Inputs, Level 3 [Member] \| Series C Preferred Stock [Member] \| Measurement Input, Credit Spread [Member]
Alternative Investment, Measurement Input	0.2034		0.2919
Fair Value, Inputs, Level 3 [Member] \| Two Thousand Twenty One Convertible Notes [Member]
Embedded conversion option derivative liabilities		$ 5	$ 2
Kodak's closing stock price (in dollars per share) \| $ / shares		$ 5.26	$ 3.05
Fair Value, Inputs, Level 3 [Member] \| Two Thousand Twenty One Convertible Notes [Member] \| Measurement Input, Price Volatility [Member]
Alternative Investment, Measurement Input		0.60	0.50
Fair Value, Inputs, Level 3 [Member] \| Two Thousand Twenty One Convertible Notes [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Alternative Investment, Measurement Input		0.045	0.0417
Fair Value, Inputs, Level 3 [Member] \| Two Thousand Twenty One Convertible Notes [Member] \| Measurement Input, Credit Spread [Member]
Alternative Investment, Measurement Input		0.1775	0.2619

Note 17 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amount computed using the statutory rate	$ 18	$ 7	$ 6
Unremitted foreign earnings	1	(2)	(1)
Operations outside the U.S.	13	4	8
Legislative tax law and rate changes	0	0	(28)
Valuation allowance	(19)	(9)	20
Tax settlements and adjustments, including interest	0	4	(1)
Other, net	(1)	1	0
Provision for income taxes	$ 12	$ 5	$ 4

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Lease income - sales-type leases

Note 6 - Other Current Liabilities (Details Textual)	Dec. 31, 2023
Maximum [Member]
Percentage of Current Liabilities	5.00%

Note 10 - Leases - Summary of Income Recognized on Lease Arrangements (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ 1

$ 3

Lease income - operating leases

Variable lease income (1)

^[1]

Total lease income

$ 15

$ 14

$ 16

[1]	Variable lease income primarily represents operating costs under real estate leases and incremental variable income based on usage under equipment leases.

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Goodwill [Table Text Block]

				*Advanced*
				*Materials and*					*Consolidated*
(in millions)	*Print*			*Chemicals*			*Brand*		*Total*
Balance as of December 31, 2021	$	6		$	—		$	6	$	12
Impairment		—			—			—		—
As of December 31, 2022		6			—			6		12
Impairment		—			—			—		—
As of December 31, 2023	$	6		$	—		$	6	$	12

Gross goodwill	$	62		$	8		$	6	$	76
Accumulated impairment losses		(56	)		(8	)		—		(64	)
Balance as of December 31, 2023	$	6		$	—		$	6	$	12

Schedule of Finite Lived and Indefinite Lived Intangible Assets [Table Text Block]

	*As of December 31, 2023*
							*Weighted Average*
							*Remaining*
	*Gross Carrying*		*Accumulated*				*Amortization Period*
(in millions)	*Amount*		*Amortization*		*Net*		*(in years)*
Technology-based	$	99	$	92	$	7	2 years
Kodak trade name		17		—		17	Indefinite life
Customer-related		9		9		—	0 years
Total	$	125	$	101	$	24

	*As of December 31, 2022*
							*Weighted Average*
							*Remaining*
	*Gross Carrying*		*Accumulated*				*Amortization Period*
(in millions)	*Amount*		*Amortization*		*Net*		*(in years)*
Technology-based	$	99	$	88	$	11	3 years
Kodak trade name		17		—		17	Indefinite life
Customer-related		9		9		-	1 year
Total	$	125	$	97	$	28

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

(in millions)
2024	$	4
2025		3
Total	$	7

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (f)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

Note 19 - Retirement Plans - Components of the Pension Obligation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Service cost	$ 0	$ 0	$ 0
Interest cost	2	1	1
UNITED STATES
Over (under) funded status at end of period	1,160	1,177
UNITED STATES \| Pension Plan [Member]
Net benefit obligation at beginning of period	2,482	3,132
Service cost	13	13	11
Interest cost	117	80	47
Benefit payments	(283)	(294)
Plan Amendments	29	28
Actuarial gain	28	(479)
Special termination benefits	0	2
Currency adjustments	0	0
Net benefit obligation at end of period	2,386	2,482	3,132
Fair value of plan assets at beginning of period	3,659	4,105
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)	170	(152)
Employer contributions	0	0
Benefit payments	(283)	(294)
Currency adjustments	0	0
Fair value of plan assets at end of period	3,546	3,659	4,105
Over (under) funded status at end of period	1,160	1,177
Accumulated benefit obligation at end of period	2,384	2,482
Foreign Plan [Member]
Over (under) funded status at end of period	(60)	(51)
Foreign Plan [Member] \| Pension Plan [Member]
Net benefit obligation at beginning of period	577	816
Service cost	2	3	3
Interest cost	20	9	5
Benefit payments	(43)	(44)
Plan Amendments	0	0
Actuarial gain	12	(165)
Special termination benefits	0	0
Currency adjustments	20	(42)
Net benefit obligation at end of period	588	577	816
Fair value of plan assets at beginning of period	526	626
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)	25	(31)
Employer contributions	6	5
Benefit payments	(43)	(44)
Currency adjustments	14	(30)
Fair value of plan assets at end of period	528	526	$ 626
Over (under) funded status at end of period	(60)	(51)
Accumulated benefit obligation at end of period	$ 579	$ 568

Note 20 - Other Postretirement Benefits - Other Post-retirement Benefits Which Reflects Expected Future Services Expected to Be Paid (Details) - Other Postretirement Benefits Plan [Member] $ in Millions	Dec. 31, 2023 USD ($)
2024	$ 3
2025	3
2026	3
2027	3
2028	3
2029 - 2033	$ 12

Note 9 - Redeemable, Convertible Preferred Stock

12 Months Ended

Dec. 31, 2023

Temporary Equity Disclosure [Text Block]

NOTE 9: REDEEMABLE, CONVERTIBLE PREFERRED STOCK

Redeemable convertible preferred stock was as follows:

	*As of December 31,*
(in millions)	*2023*		*2022*
Series B preferred stock	$	96	$	95
Series C preferred stock		114		108
Total	$	210	$	203

Series A Preferred Stock

On November 15, 2016, the Company issued 2,000,000 shares of 5.50% Series A Preferred Stock, no par value per share, for an aggregate purchase price of $200 million, or $100 per share pursuant to a Series A Preferred Stock Purchase Agreement (the “Series A 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 “Series A Purchasers”), dated November 7, 2016. The Company received net proceeds of $198 million after issuance costs.

The Company classified the Series A Preferred Stock as temporary equity in the Consolidated Statement of Financial Position.

Redemption Features

If any shares of Series A Preferred Stock had not been converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock, the Company would have been 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 was considered more akin to a debt-type instrument, the redemption feature was 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.

Repurchase and Exchange Agreement

On February 26, 2021 the Company entered into a Series A Preferred Stock Repurchase and Exchange Agreement (the “Repurchase and Exchange Agreement”) with Southeastern and the Purchasers. The Company repurchased one million shares of the Series A Preferred Stock under the terms of the Repurchase and Exchange Agreement for $100,641,667, representing the liquidation value of the Series A Preferred Stock plus accrued and unpaid dividends. In addition, the Company and the Purchasers agreed to exchange the remaining one million shares of Series A Preferred Stock held by the Purchasers for shares of the Company’s newly created 4.0% Series B Convertible Preferred Stock, no par value (the “Series B Preferred Stock”) on a one-for-one basis plus accrued and unpaid dividends of $641,667. The exchange of shares of Series A Preferred Stock for shares of Series B Preferred Stock was a noncash financing activity.

Embedded Conversion Features

Each share of Series A Preferred Stock was 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 elected 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 would have been adjusted under certain circumstances and such holder would also have been entitled to a payment in respect of accumulated dividends. If a holder elected 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 could have elected to have the conversion rate adjusted. In addition, the Company had 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 would have been adjusted under certain circumstances. If shares of Series A Preferred Stock were not converted in connection with a reorganization event, such shares would have become convertible into the exchanged property from the reorganization event.

The Company had 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 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.

Kodak allocated $43 million of the net proceeds from the issuance of the Series A Stock to a derivative liability based on the aggregate fair value of the embedded conversion features on the date of issuance, which reduced the net carrying value of the Series A Preferred Stock. 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), was 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.

Extinguishment of Series A Preferred Stock

The carrying value, including the fair value of the embedded derivative liability, of the Series A Preferred Stock prior to extinguishment approximated $203 million. Upon repurchase and exchange of the Series A Preferred Stock, Kodak recorded $8 million as a deemed dividend to Additional paid in capital in the Consolidated Statement of Financial Position, representing the difference between the fair value of consideration transferred and the carrying value of the Series A Preferred Stock.

Dividend and Other Rights

The holders of Series A Preferred Stock were entitled to cumulative dividends payable quarterly in cash at a rate of 5.50% per annum. Until the third quarter of 2018 all dividends owed on the Series A Preferred Stock were declared and paid when due. No quarterly dividend was declared in the third or fourth quarters of 2018 or the first and second quarters of 2019. After the second quarter of 2019, quarterly cash dividends were declared each quarter and were paid when due. In July 2020, the Company declared and paid the four quarterly dividends that were in arrears. The total amount of dividends in arrears was $11 million.

Series B Preferred Stock

The fair value of the Series B Preferred Stock at the time of issuance approximated $95 million. The Company has classified the Series B Preferred Stock as temporary equity in the Consolidated Statement of Financial Position.

Dividend and Other Rights

On February 25, 2021, 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 “Series B Certificate of Designations”) which established the designation, number of shares, rights, preferences and limitations of the Series B Preferred Stock which became effective upon filing. The Series B Preferred Stock ranks senior to the Common Stock and pari passu with the Series C Preferred Stock with respect to dividend rights and rights on liquidation, winding-up and dissolution. The Series B Preferred Stock has a liquidation preference of $100 per share, and the holders of Series B Preferred Stock are entitled to cumulative dividends payable quarterly in cash at a rate of 4.0% per annum. If dividends on any Series B Preferred Stock are in arrears for six or more consecutive or non-consecutive dividend periods, the holders of the Series B Preferred Stock will be entitled to nominate one director at the next annual shareholder meeting and all subsequent shareholder meetings until all accumulated dividends on such Series B Preferred Stock have been paid or set aside. Dividends owed on the Series B Preferred Stock have been declared and paid when due. Holders of Series B Preferred Stock will have certain limited special approval rights, including with respect to the issuance of pari passu or senior equity securities of the Company.

Conversion Features

Each share of Series B Preferred Stock is convertible, at the option of each holder at any time, into shares of Common Stock at the initial conversion rate of 9.5238 shares of Common Stock for each share of Series B Preferred Stock (equivalent to an initial conversion price of $10.50 per share of Common Stock). The initial conversion rate and the corresponding conversion price are subject to certain customary anti-dilution adjustments. If a holder elects to convert any shares of Series B Preferred Stock during a specified period in connection with a fundamental change (as defined in the Series B Certificate of Designations), such holder can elect to have the conversion rate adjusted and can elect to receive a cash payment in lieu of shares for a portion of the shares. Such holder will also be entitled to a payment in respect of accumulated dividends. In addition, the Company will have the right to require holders to convert any shares of Series B Preferred Stock in connection with certain reorganization events in which case the conversion rate will be adjusted, subject to certain limitations.

The Company has the right to cause the mandatory conversion of the Series B Preferred Stock into shares of Common Stock if the closing price of the Common Stock has equaled or exceeded $14.50 (subject to adjustment in the same manner as the conversion price) for 45 trading days within a period of 60 consecutive trading days.

Embedded Conversion Features

The Company concluded that the Series B Preferred Stock was more akin to a debt-type instrument and that the economic characteristics and risks of the conversion option upon a fundamental change by the holder was not considered clearly and closely related to the Series B Preferred Stock. Accordingly, this embedded conversion feature was bifurcated from the Series B Preferred Stock and is being separately accounted for as a derivative. The Company allocated $1 million to the derivative liability based on the aggregate fair value of the embedded conversion feature on the date of issuance which reduced the original carrying value of the Series B Preferred Stock.

The derivative is being accounted for at fair value with subsequent changes in the fair value being reported as part of Other (income) charges, net in the Consolidated Statement of Operations. The fair value of the Series B Preferred Stock embedded derivative as of both December 31, 2023 and 2022 was a liability of $1 million and is included in Other long-term liabilities in the accompanying Consolidated Statement of Financial Position. Refer to Note 13, “Financial Instruments” for information on the valuation of the derivative.

The carrying value of the Series B Preferred Stock at the time of issuance, $93 million ($95 million fair value of Series B Preferred Stock on February 26, 2021 less $1 million allocated to the derivative liability and $1 million of 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, May 28, 2026.

Redemption Features

If any shares of Series B Preferred Stock have not been converted prior to May 28, 2026 (the “Redemption Date”), 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 B 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 B Preferred Stock.

Series B Registration Rights Agreement

On November 15, 2016, the Company and the Series A Purchasers entered into a Registration Rights Agreement (the “Series A Registration Rights Agreement”) which provided the Series A Purchasers with customary registration rights in respect of the shares of Common Stock issuable upon conversion of the Series A Preferred Stock. The Series A Registration Rights Agreement contains other customary terms and conditions, including certain customary indemnification obligations. The Repurchase and Exchange Agreement extended the registration rights provided under the Series A Registration Rights Agreement to shares of Common Stock issuable upon conversion of the Series B Preferred Stock.

Series C Preferred Stock

Purchase Agreement

On February 26, 2021, the Company and GO EK Ventures IV, LLC (the “Investor”) entered into a Series C Preferred Stock Purchase Agreement (the “Purchase Agreement”) pursuant to which the Company agreed to sell to the Investor, and the Investor agreed to purchase from the Company, an aggregate of 1,000,000 shares of the Company’s newly created 5.0% Series C Convertible Preferred Stock, no par value per share (the “Series C Preferred Stock”), for a purchase price of $100 per share, representing $100 million of gross proceeds to the Company. The initial issuance and sale of 750,000 shares ($75 million gross proceeds) closed on February 26, 2021. The final issuance and sale of the remaining 250,000 shares ($25 million gross proceeds) closed on March 30, 2021 after expiration of the waiting period under the Hart-Scott-Rodino Antitrust Improvements Act. The Investor is a fund managed by Grand Oaks Capital. The Company used the proceeds from the sale of the Series C Preferred Stock for general corporate purposes including the funding of growth initiatives. The Company has classified the Series C Preferred Stock as temporary equity in the Consolidated Statement of Financial Position.

Dividend and Other Rights

On February 25, 2021, 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 “Series C Certificate of Designations”) which established the designation, number of shares, rights, preferences and limitations of the Series C Preferred Stock and became effective upon filing. The Series C Preferred Stock ranks senior to the Common Stock and pari passu with the Series B Preferred Stock with respect to dividend rights and rights on liquidation, winding-up and dissolution. The Series C Preferred Stock has an initial liquidation preference of $100 per share, and holders of Series C Preferred Stock are entitled to cumulative dividends payable quarterly “in-kind” in the form of additional shares of Series C Preferred Stock at a rate of 5.0% per annum. If dividends on the Series C Preferred Stock are not declared and paid for any given fiscal quarter, the liquidation preference is automatically increased by the amount of such unpaid dividends. Holders of the Series C Preferred Stock are also entitled to participate in any dividends paid on the Common Stock (other than stock dividends) on an as-converted basis, with such dividends on any shares of the Series C Preferred Stock being payable upon conversion of such shares of Series C Preferred Stock to Common Stock. Dividends owed on the Series C Preferred Stock have been declared and additional Series C shares issued when due.

Holders of Series C 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 C Preferred Stock have certain limited special approval rights, including with respect to the issuance of pari passu or senior equity securities of the Company.

Pursuant to the Purchase Agreement, the Investor has the right to nominate one director at each annual or special meeting of the Company’s shareholders ("Designee") until the earlier of the third anniversary of the execution of the Purchase Agreement and such time as the Investor and its Affiliates (as defined in the Purchase Agreement) do not hold at least a majority of the Series C Preferred Stock purchased under the Purchase Agreement. The Designee was elected to serve one-year terms at each of the annual meetings since May 19, 2021. In the third quarter of 2023 the Designee resigned and a successor Designee nominated by the Investor was appointed by the Company's Board of Directors to fill the vacancy.

Conversion Features

Each share of Series C Preferred Stock is convertible, at the option of each holder at any time, into shares of Common Stock at the initial conversion price of $10 per share of Common Stock. The initial conversion price and the corresponding conversion rate are subject to certain customary anti-dilution adjustments and to proportional increase in the event the liquidation preference of the Series C Preferred Stock is automatically increased as described above. If a holder elects to convert any shares of Series C Preferred Stock during a specified period in connection with a fundamental change (as defined in the Series C Certificate of Designations), such holder can elect to have the conversion rate adjusted and can elect to receive a cash payment in lieu of shares for a portion of the shares of Common Stock. Such holder will also be entitled to a payment in respect of accumulated dividends and a payment based on the present value of all required remaining dividend payments through May 28, 2026, the mandatory redemption date. Such additional payments will be payable at the Company’s option in cash or in additional shares of Common Stock. In addition, the Company will have the right to require holders to convert any shares of Series C Preferred Stock in connection with certain reorganization events in which case the conversion rate will be adjusted, subject to certain limitations.

The Company has the right to cause the mandatory conversion of the Series C Preferred Stock into shares of Common Stock (i) at any time after February 26, 2023 if the closing price of the Common Stock has equaled or exceeded 200% of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, or (ii) at any time after February 26, 2024 if the closing price of the Common Stock has equaled or exceeded 150% of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days.

Embedded Conversion Features

The Company concluded that the Series C Preferred Stock is more akin to a debt-type instrument and that the economic characteristics and risks of the conversion option upon a fundamental change by the holder is not considered clearly and closely related to the Series C Preferred Stock. Accordingly, this embedded conversion feature was bifurcated from the Series C Preferred Stock and separately accounted for as a derivative. The Company allocated $2 million of the net proceeds received to the derivative liability based on the aggregate fair value of the embedded conversion features on the dates of issuance which reduced the original carrying value of the Series C Preferred Stock.

The derivative is being accounted for at fair value with subsequent changes in the fair value being reported as part of Other (income) charges, net in the Consolidated Statement of Operations. The fair value of the Series C Preferred Stock derivative as of both December 31, 2023 and 2022 was a liability of $1 million and is included in Other long-term liabilities in the accompanying Consolidated Statement of Financial Position. Refer to Note 13, “Financial Instruments” for information on the valuation of the derivative.

The carrying value of the Series C Preferred Stock at the time of issuance, $97 million ($100 million aggregate gross proceeds less $2 million allocated to the derivative liability and $1 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.

Redemption Features

If any shares of Series C Preferred Stock have not been converted prior to the Redemption Date, the Company is required to redeem such shares at $100 per share plus the amount of accrued and unpaid dividends thereon; provided that the holders of the Series C Preferred Stock have the right to extend such redemption date by up to two years. As the Company concluded that the Series C Preferred Stock is 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 C Preferred Stock.

Series C Registration Rights Agreement

On February 26, 2021, the Company and the Investor entered into a Registration Rights Agreement (the “Series C Registration Rights Agreement”) which provides the Investor with customary registration rights in respect of the shares of Common Stock issuable upon conversion of the Series C Preferred Stock. The Series C Registration Rights Agreement contains other customary terms and conditions, including certain customary indemnification obligations.

Note 16 - Other Charges (Income), Net - Schedule of Other (Income) Charges - Schedule of Other Charges, Net (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Interest income (1)

^[1]

$ (15)

$ (1)

Change in fair value of the Preferred Stock and Convertible Notes embedded derivatives

^[2],[3]

(3)

(7)

Loss on foreign exchange transactions

Other

Total

$ (1)

$ 1

$ (5)

[1]	Includes $9 million of interest income associated with a refund received in the first quarter of 2023 from a governmental authority in a location outside the U.S. that was previously held in order to guarantee potential tax disputes in that jurisdiction.
[2]	Refer to Note 13, “Financial Instruments”.
[3]	Refer to Note 14, “Financial Instruments”.

Note 20 - Other Retirement Benefits - Schedule Of Assumptions Used To Calculate Other Post Retirement Plan Net Benefit Costs (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective rate for interest cost	5.13%	2.53%	1.81%
Salary increase rate	2.10%	1.85%	1.70%

Note 10 - Leases (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Sales-Type Lease, Net Investment in Lease, before Allowance for Credit Loss	$ 3	$ 4

Note 22 - Stock-based Compensation - Schedule Of Share Based Payment Award Stock Options Valuation Assumptions (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Feb. 16, 2023	Feb. 15, 2023	Dec. 31, 2023
Weighted-average fair value of options granted (in dollars per share)			$ 3.48
Risk-free interest rate			3.80%
Term (in years) (Year)			3 years
Weighted-average volatility			120.00%
Expected dividend yield	0.00%	0.00%	0.00%
Fair value of options granted (in dollars per share)			$ 4.28
Risk-free interest rate			3.80%
Term (in years) (Year)			3 years
Volatility			60.00%
Weighted-average expected dividend yield			$ 0
Range of fair values (in dollars per share)			$ 3.48
Range of risk-free interest rates, minimum	3.82%	3.82%
Range of risk-free interest rates, maximum	4.99%	4.99%
Range of weighted volatilities, minimum	66.96%	66.96%
Range of weighted volatilities, maximum	103.39%	103.39%
Expected dividend yield	0.00%	0.00%	0.00%
Early exercise model (Year)	2 years 6 months	2 years 6 months
Number of times steps	500	500
Without Market Condition [Member]
Fair value of options granted (in dollars per share)			$ 2.25
Minimum [Member]
Weighted-average fair value of options granted (in dollars per share)	$ 1.32	$ 0
Term (in years) (Year)	3 years 4 months 13 days	4 months 13 days
Term (in years) (Year)	3 years 4 months 13 days	4 months 13 days
Range of fair values (in dollars per share)	$ 1.32	$ 0
Maximum [Member]
Weighted-average fair value of options granted (in dollars per share)	$ 2.24	$ 2.14
Term (in years) (Year)	7 years 3 months	4 years 3 months
Term (in years) (Year)	7 years 3 months	4 years 3 months
Range of fair values (in dollars per share)	$ 2.24	$ 2.14
Weighted Average [Member]
Risk-free interest rate			3.75%
Term (in years) (Year)			4 years 6 months
Risk-free interest rate			3.75%
Term (in years) (Year)			4 years 6 months

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

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Table Text Block]

	*As of December 31,*
(in millions)	*2023*			*2022*
Land	$	55		$	51
Buildings and building improvements		137			134
Machinery and equipment		420			390
Construction in progress		27			29
Property, plant and equipment, gross		639			604
Accumulated depreciation		(470	)		(450	)
Property, plant and equipment, net	$	169		$	154

Note 22 - Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

		Year Ended
		December 31,
		2023
Fair value of options granted		$ 3.03
Risk-free interest rate		3.80%
Term (in years)		3.0
Volatility		60%
Weighted-average expected dividend yield		0.00%

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

	*Restricted*		*Weighted-Average*
	*Stock*		*Grant Date*
	*Units/Awards*		*Fair Values*
Outstanding on December 31, 2022		1,140,877	$	6.30
Granted		2,007,609	$	3.90
Vested		583,810	$	6.16
Forfeited		27,092	$	5.37
Outstanding on December 31, 2023		2,537,584	$	4.44

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

					*Average*
			*Weighted*		*Remaining*		*Aggregate*
	*Shares*		*Exercise*		*Contractual*		*Intrinsic*
	*Under*		*Price*		*Life*		*Value*
	*Option*		*Per Share*		*(Years)*		*($ millions)*
Outstanding on December 31, 2022		6,884,311	$	6.97
Granted		50,000	$	4.28
Expired		161,203	$	15.41
Exercised		25,000	$	3.90
Outstanding on December 31, 2023		6,748,108	$	6.75		3.35	$	2
Exercisable on December 31, 2023		6,698,108	$	6.77		3.33	$	2
Expected to vest December 31, 2023		6,748,108	$	6.75		3.35	$	2

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

	Year Ended
	December 31,
	2023
Weighted-average fair value of options granted	$	3.48
Weighted-average risk-free interest rate		3.75	%
Expected option lives (in years)		4.5
Weighted-average volatility		120	%
Expected dividend yield		0.00	%

	*Year Ended*
	*December 31,*
	*2023*
Fair value of options granted	$	2.25
Risk-free interest rate		3.80	%
Term (in years)		3.0
Volatility		60	%
Weighted-average expected dividend yield		0.00	%

	February 16, 2023
	Option Award
	Modifications
	Immediately Before	Immediately After
Range of fair values	0.000 -2.1414	1.322 -2.2424
Range of risk-free interest rates	3.82% - 4.99%	3.82% - 4.99%
Range of remaining contractual terms (in years)	0.37 - 4.25	3.37 - 7.25
Range of weighted volatilities	66.96% - 103.39%	66.96% - 103.39%
Expected dividend yield	0.00%	0.00%
Early exercise model	2.5	2.5
Number of times steps	500	500

Note 5 - Goodwill and Other Intangible Assets - Carrying Value of Goodwill by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill	$ 12,000	$ 12,000
Impairment	0	0
Gross goodwill	76,000
Accumulated impairment losses	(64,000)
Goodwill	12,000	12,000
Print [Member]
Goodwill	6,000	6,000
Impairment	0	0
Gross goodwill	62,000
Accumulated impairment losses	(56,000)
Goodwill	6,000	6,000
Advanced Materials And Chemicals [Member]
Goodwill	0	0
Impairment	0	0
Gross goodwill	8,000
Accumulated impairment losses	(8,000)
Goodwill	0	0
Brand [Member]
Goodwill	6,000	6,000
Impairment	0	0
Gross goodwill	6,000
Accumulated impairment losses	0
Goodwill	$ 6,000	$ 6,000

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

Consolidated Statement of Operations - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues
Total revenues	$ 1,117	$ 1,205	$ 1,150
Cost of revenues
Total cost of revenues	907	1,035	986
Gross profit	(210)	(170)	(164)
Selling, general and administrative expenses	159	153	177
Research and development costs	34	34	33
Restructuring costs and other	7	10	6
Other operating expense (income), net	6	(1)	(6)
Earnings (loss) from continuing operations before interest expense, pension income excluding service cost component, loss on early extinguishment of debt, other (income) charges, net and income taxes	4	(26)	(46)
Interest expense	52	40	33
Pension income excluding service cost component	(161)	(98)	(102)
Loss on early extinguishment of debt	27	0	0
Other (income) charges, net	(1)	1	(5)
Earnings from continuing operations before income taxes	87	31	28
Provision for income taxes	12	5	4
NET EARNINGS	$ 75	$ 26	$ 24
Basic earnings per share attributable to Eastman Kodak Company common shareholders (in dollars per share)	$ 0.71	$ 0.16	$ 0.28
Diluted earnings per share attributable to Eastman Kodak Company common shareholders (in dollars per share)	$ 0.67	$ 0.16	$ 0.27
Basic (in shares)	79.4	78.9	78.4
Diluted (in shares)	90.5	80.6	80.5
Product [Member]
Revenues
Total revenues	$ 917	$ 983	$ 925
Cost of revenues
Total cost of revenues	765	885	830
Service [Member]
Revenues
Total revenues	200	222	225
Cost of revenues
Total cost of revenues	$ 142	$ 150	$ 156

Note 10 - Leases

12 Months Ended

Dec. 31, 2023

Leases as Lessee and Lessor Disclosure[Text Block]

NOTE 10: LEASES

Kodak as lessee

The table below presents the lease-related assets and liabilities on the balance sheet:

	*Classification in the*	*December 31,*
(in millions)	*Consolidated Statement of Financial Position*	*2023*		*2022*
Assets
Operating lease assets	Operating lease right-of-use assets	$	30	$	39
Finance lease assets	Property, plant and equipment, net		1		1
Total lease assets		$	31	$	40

Liabilities
Current
Operating	Current portion of operating leases	$	13	$	15
Noncurrent
Operating	Operating leases, net of current portion		24		31
Finance	Long-term debt, net of current portion		1		1
Total lease liabilities		$	38	$	47

Lease Costs

The table below presents certain information related to the lease expense for finance and operating leases. Lease expense is presented gross of sublease income. See “Kodak as Lessor” section below for income from subleases.

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Finance lease expense
Amortization of leased assets	$	1	$	1	$	1
Interest on lease liabilities		—		—		—
Operating lease expense		16		17		19
Variable lease expense ⁽¹⁾		7		7		9
Total lease expense	$	24	$	25	$	29

⁽¹⁾

Variable lease expense is related to real estate leases and primarily includes taxes, insurance and operating costs.

Other Information

The table below presents supplemental information related to leases. Changes in operating lease liabilities and operating lease assets are included in Increase (decrease) in liabilities excluding borrowings and trade payables, and Other items, net, respectively, in the Consolidated Statement of Cash Flows.

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases	$	20		$	19		$	21
Operating cash flow for finance leases		—			—			—
Financing cash flow for finance leases		1			1			1
Total	$	21		$	20		$	22

Weighted-average remaining lease term (in years)
Operating		5			5			5
Finance		3			3			2
Weighted-average discount rate
Operating		13.22	%		12.17	%		11.91	%
Finance		6.42	%		5.18	%		5.56	%

Undiscounted Cash Flows

The table below reconciles the undiscounted cash flows for the next five years and thereafter to the finance lease liabilities and operating lease liabilities recorded on the balance sheet.

Undiscounted future cash flows:
(in millions)	*Operating Leases*			*Finance Leases*
2024	$	17		$	—
2025		8			1
2026		6			—
2027		5			—
2028		5			—
Thereafter		13			—
Total minimum lease payments		54			1
Less: amount of lease payments representing interest		(17	)		—
Present value of future minimum lease payments		37			1
Less: current obligations under leases		13			—
Long-term lease obligations	$	24		$	1

At December 31, 2023 leases that had not yet commenced were not significant.

Kodak as Lessor

Kodak’s net investment in sales-type leases as of December 31, 2023 and 2022 was $3 million and $4 million, respectively. The current portion of the net investment in sales-type leases is included in Other current assets in the Consolidated Statement of Financial Position. The portion of the net investment in sales-type leases due after one year is included in Other long-term assets.

The table below reconciles the undiscounted cash flows to be received for the next five years and thereafter to the net investment in sales-type leases recorded in the Consolidated Statement of Financial Position:

(in millions)
2024	$	1
2025		1
2026 and thereafter		1
Total minimum lease payments		3
Less: unearned interest		—
Net investment in sales-type leases	$	3

Undiscounted cash flows to be received for the next five years and thereafter for operating leases and subleases are:

(in millions)
2024	$	9
2025		5
2026		3
2027		2
2028		2
Thereafter		6
Total minimum lease payments	$	27

Income recognized on lease arrangements for the years ended December 31, 2023, 2022 and 2021 is presented below:

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Lease income - sales-type leases	$	1	$	1	$	3
Lease income - operating leases		9		8		8
Variable lease income ⁽¹⁾		5		5		5
Total lease income	$	15	$	14	$	16

⁽¹⁾

Variable lease income primarily represents operating costs under real estate leases and incremental variable income based on usage under equipment leases.

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

	*As of December 31,*
(in millions)	*2023*			*2022*
Equipment subject to operating leases	$	26		$	19
Accumulated depreciation		(18	)		(16	)
Equipment subject to operating leases, net	$	8		$	3

Equipment subject to operating leases, net is included in Property, plant and equipment, net in the Consolidated Statement of Financial Position.

Note 19 - Retirement Plans - Weighted-average Assumptions Used to Determine Net Pension (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective rate for interest cost	5.13%	2.53%	1.81%
Salary increase rate	2.10%	1.85%	1.70%
Pension Plan [Member] \| UNITED STATES
Effective rate for service cost	5.04%	3.45%	2.11%
Effective rate for interest cost	5.02%	2.97%	1.42%
Salary increase rate	1.00%	1.00%	3.50%
Expected long-term rate of return on plan assets	7.50%	5.30%	5.20%
Interest crediting rate for cash balance plan	3.85%	2.58%	1.75%
Pension Plan [Member] \| Foreign Plan [Member]
Effective rate for service cost	3.44%	1.60%	1.17%
Effective rate for interest cost	3.80%	1.20%	0.70%
Salary increase rate	2.71%	2.39%	1.56%
Expected long-term rate of return on plan assets	4.16%	2.67%	2.56%

Note 22 - Stock -Based Compensation - Schedule Of Share-based Compensation Restricted Stock And Restricted Stock Units Activity (Details) - Restricted Stock Units And Restricted Stock Awards [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding (in shares)	1,140,877
Outstanding, weighted average grant date fair values (in dollars per share)	$ 6.3
Granted (in shares)	2,007,609
Granted, weighted average grant date fair values (in dollars per share)	$ 3.9	$ 4.6	$ 8.5
Vested (in shares)	583,810
Vested, weighted average grant date fair values (in dollars per share)	$ 6.16
Forfeited (in shares)	27,092
Forfeited, weighted average grant date fair values (in dollars per share)	$ 5.37
Outstanding (in shares)	2,537,584	1,140,877
Outstanding, weighted average grant date fair values (in dollars per share)	$ 4.44	$ 6.3

Note 7 - Long-term Liabilities (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability	$ 100	$ 51
Long-term Brand Licensing Agreements [Member]
Contract with Customer, Liability	57
Proceeds From Licensing Arrangements	$ 12
Long-term Brand Licensing Agreements [Member] \| Minimum [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	5 years
Long-term Brand Licensing Agreements [Member] \| Maximum [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	20 years
Long-term Brand Licensing Agreements [Member] \| Trade Receivables [Member]
Accounts Receivable, after Allowance for Credit Loss	$ 40
Long-term Brand Licensing Agreements [Member] \| Long-term Brand Licensing Agreements [Member]
Accounts Receivable, after Allowance for Credit Loss	5
Long-term Brand Licensing Agreements [Member] \| Other Noncurrent Liabilities [Member]
Contract with Customer, Liability	54
Long-term Brand Licensing Agreements [Member] \| Other Current Liabilities [Member]
Contract with Customer, Liability	$ 3

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies 2 (Details Textual)	Dec. 31, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	15.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	15.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	10.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	10.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	50.00%

Note 12 - Guarantees - Deferred Revenue by Arrangement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred revenue on extended warranties	$ 51
Deferred revenue on extended warranties	100	$ 51
Extended Warranty Arrangements [Member]
Deferred revenue on extended warranties	19	19
New extended warranty and maintenance arrangements	87	89
Recognition of extended warranty and maintenance arrangement revenue	(89)	(89)
Deferred revenue on extended warranties	$ 17	$ 19

Note 10 - Leases - Lease Related Assets and Liabilities - Lease Related Assets and Liabilities on Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 30	$ 39
Total lease assets	31	40
Current portion of operating leases	13	15
Operating leases, net of current portion	24	31
Total lease liabilities	38	47
Property, Plant and Equipment, Net [Member]
Finance lease assets	1	1
Long-term Debt, Net of Current Portion [Member]
Finance, noncurrent	$ 1	$ 1

Note 17 - Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

NOTE 17: INCOME TAXES

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

	*Year Ended December 31,*
(in millions)		2023			2022			2021
Earnings (loss) from continuing operations before income taxes:
U.S.	$	36		$	(2	)	$	(12	)
Outside the U.S.		51			33			40
Total	$	87		$	31		$	28
U.S. income taxes:
Deferred benefit		(1	)		(3	)		(1	)
Income taxes outside the U.S.:
Current provision		12			7			4
Deferred provision		1			1			1
Total provision	$	12		$	5		$	4

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,*
(in millions)		2023			2022			2021
Amount computed using the statutory rate	$	18		$	7		$	6
Increase (reduction) in taxes resulting from:
Unremitted foreign earnings		1			(2	)		(1	)
Operations outside the U.S.		13			4			8
Legislative tax law and rate changes		—			—			(28	)
Valuation allowance		(19	)		(9	)		20
Tax settlements and adjustments, including interest		—			4			(1	)
Other, net		(1	)		1			—
Provision for income taxes	$	12		$	5		$	4

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

	*As of December 31,*
(in millions)		2023			2022
Deferred tax assets
Restructuring programs	$	1		$	2
Leasing		2			3
Foreign tax credit		281			358
Inventories		11			14
Investment tax credit		25			26
Employee deferred compensation		23			22
Depreciation		31			33
Research and development costs		42			42
Tax loss carryforwards		529			506
Other deferred revenue		2			2
Other		79			74
Total deferred tax assets before valuation allowances	$	1,026		$	1,082
Valuation allowances		(778	)		(826	)
Total net deferred tax assets	$	248		$	256

Deferred tax liabilities
Pension and postretirement obligations	$	(251	)	$	(258	)
Goodwill/intangibles		(8	)		(8	)
Unremitted foreign earnings		(16	)		(17	)
Total deferred tax liabilities		(275	)		(283	)
Net deferred tax liabilities	$	(27	)	$	(27	)

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

	*As of December 31,*
(in millions)		2023			2022
Other long-term liabilities	$	(27	)	$	(27	)
Net deferred tax liabilities	$	(27	)	$	(27	)

As of December 31, 2023, Kodak had available domestic and foreign net operating loss ("NOL") carryforwards for income tax purposes of approximately $2,181 million, of which approximately $1,007 million have an indefinite carryforward period. The $1,007 million with an indefinite carryforward period includes $150 million of U.S interest carryforward. The remaining $1,174 million that do not have an indefinite carryforward period expire between the years 2024 and 2042. Kodak also had foreign tax and investment tax credit carryforwards of $281 million and $25 million, respectively, which expire between 2024 and 2035. A total of $147 million of the foreign tax credit carryforwards will expire in 2024 if left unutilized. If written off, these tax attributes are expected to be fully offset by a corresponding decrease in Kodak's valuation allowance, resulting in no net tax provision.

As of December 31, 2023, approximately $77 million of unused foreign tax credits expired and were written off. These tax attributes were fully offset by a corresponding decrease in Kodak’s valuation allowance, which resulted in no net tax provision.

Kodak’s ability to utilize its U.S. NOLs and tax credits may be subject to limitations imposed by Section 382 of the Internal Revenue Code. Section 382 limits the utilization of NOLs in the event of significant changes in the stock ownership of the Company. An ownership change occurs if, among other things, the aggregate ownership of stockholders owning five percent of Kodak’s stock increases by more than 50 percentage points over a three-year rolling period. An ownership change can also occur by other events, such as the sale of Kodak shares that are owned by its 5% shareholders. Future transactions, when combined with reported transactions within the testing period could aggregate to an ownership change during the testing period in excess of 50 percentage points.

Kodak’s intent is to repatriate its offshore earnings when prudent. As such, it has recorded deferred tax liabilities of $16 million and $17 million for potential taxes on undistributed earnings, primarily attributable to foreign withholding taxes, as of December 31, 2023 and 2022, respectively.

Kodak’s valuation allowance as of December 31, 2023 was $778 million. Of this amount, $290 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $279 million and $488 million related to Kodak’s net deferred tax assets in the U.S. of $472 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, 2022 was $826 million. Of this amount, $285 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $275 million, and $541 million related to Kodak’s net deferred tax assets in the U.S. of $524 million, for which Kodak believes it is not 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,*
(in millions)		2023			2022			2021
Balance as of January 1	$	3		$	4		$	8
Tax positions related to the current year:
Additions		—			—			—
Tax positions related to prior years:
Additions		1			1			—
Reductions		(1	)		(2	)		(1	)
Settlements with taxing jurisdictions		(1	)		—			(3	)
Balance as of December 31	$	2		$	3		$	4

Kodak’s policy regarding interest and/or penalties related to income tax matters is to recognize such items as a component of provision for income taxes. Kodak had approximately $10 million of interest and penalties associated with uncertain tax benefits accrued as of December 31, 2023 and 2022.

Kodak had uncertain tax benefits of approximately $13 million as of December 31, 2023 and 2022, 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. 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 2023, Kodak settled an open tax audit for the years 2013 through 2017 with a non-US taxing authority. This settlement included a cash payment of $1 million which is reflected in the provision for income taxes.

During 2022, Kodak settled an open tax audit for the years 2015 through 2018 with a non- U.S. taxing authority. This settlement included a cash payment of $2 million which is reflected in the provision for taxes and a decrease in net deferred tax assets of $3 million which is fully offset by a reduction in the valuation allowance.

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 income tax matters for years through 2018 and state income tax matters for years through 2015 with the respective tax authorities. With respect to countries outside the U.S., Kodak has substantially concluded all material foreign income tax matters through 2013 with respective foreign tax jurisdiction authorities.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

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

Series A Preferred Stock [Member]

Additional Paid-in Capital [Member]

Series A Preferred Stock [Member]

Preferred Stock [Member]

Series A Preferred Stock [Member]

Series B Preferred Stock [Member]

Additional Paid-in Capital [Member]

Series B Preferred Stock [Member]

Preferred Stock [Member]

^[1]

Series B Preferred Stock [Member]

Series C Preferred Stock [Member]

Preferred Stock [Member]

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

AOCI Attributable to Parent [Member]

Treasury Stock, Common [Member]

Preferred Stock [Member]

Total

Balance at Dec. 31, 2020

$ 0

$ 1,152

$ (620)

$ (446)

$ (9)

$ 191

^[1]

$ 77

^[1]

Pension and other postretirement liability adjustments

^[1]

661

^[1]

661

Preferred stock cash and accrued dividends

(4)

^[1]

(4)

Preferred stock in-kind dividends

(4)

^[1]

(4)

Preferred stock deemed dividends

(3)

^[1]

(3)

Treasury stock purchases (2)

^[2]

(1)

^[1]

(1)

Repurchase of Series A Preferred Stock

^[1]

Balance at Dec. 31, 2021

1,166

(596)

221

(10)

196

^[1],[3]

781

^[1]

$ (100)

Exchange of Series A Preferred Stock

$ 92

$ (92)

^[1]

$ 92

Expiration of Series A embedded derivative

$ 11

Issuance of convertible, redeemable Series B Preferred Stock, net

$ (95)

$ 93

$ (95)

Issuance of stock

^[1]

Issuance of convertible, redeemable Series C Preferred Stock, net

^[1]

$ 97

^[3]

Pension and other postretirement liability adjustments

(12)

^[3]

(12)

253

^[3]

253

Preferred stock cash and accrued dividends

(4)

^[3]

(4)

Preferred stock in-kind dividends

(5)

^[3]

(5)

Preferred stock deemed dividends

(2)

^[3]

(2)

Treasury stock purchases (2)

^[2]

(1)

^[3]

(1)

^[3]

Balance at Dec. 31, 2022

1,160

(570)

462

(11)

203

^[3]

1,041

^[3]

Pension and other postretirement liability adjustments

(8)

^[3]

(8)

(173)

^[3]

(173)

Preferred stock cash and accrued dividends

(4)

^[3]

(4)

Preferred stock in-kind dividends

(5)

^[3]

(5)

Preferred stock deemed dividends

(2)

^[3]

(2)

^[3]

Balance at Dec. 31, 2023

$ 0

$ 1,156

$ (495)

$ 281

$ (11)

$ 210

^[3]

$ 931

[1]	There are 60 million shares of no-par value preferred stock authorized, 2.1 million of which are issued and outstanding at December 31, 2022. 2.0 million shares of preferred stock were issued and outstanding at December 31, 2021 and 2020.
[2]	Represents purchases of common stock to satisfy tax withholding obligations.
[3]	There are 60 million shares of no-par value preferred stock authorized, 2.1 million of which are issued and outstanding at December 31, 2023 and 2022. 2.0 million shares of preferred stock were issued and outstanding at December 31, 2021.

Note 24 - Other Comprehensive Income (Loss) - Changes in Other Comprehensive Income (Loss), by Component (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Newly established net actuarial (loss) gain

$ (8)

$ (12)

$ 6

(122)

277

632

Newly established net actuarial (loss) gain, net of tax

(29)

(28)

Tax benefit

(151)

249

632

^[1]

(4)

(7)

Recognition of losses due to settlements and curtailments

^[1]

(31)

(1)

Total reclassification adjustments

(22)

Tax provision

Reclassification adjustments, net of tax

(22)

Pension and other postretirement benefit plan changes, net of tax

(173)

253

661

Other comprehensive (loss) income, net attributable to Eastman Kodak Company

$ (181)

$ 241

$ 667

[1]	Reclassified to Pension income - refer to Note 20, "Retirement Plans" and Note 21, "Other Postretirement Benefits" for additional information.

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies - Property, Plant and Equipment Estimated Useful Lives (Details)	Dec. 31, 2023
Minimum [Member] \| Building and Building Improvements [Member]
Useful Life (Year)	5 years
Minimum [Member] \| Land Improvements [Member]
Useful Life (Year)	4 years
Minimum [Member] \| Leasehold Improvements [Member]
Useful Life (Year)	3 years
Minimum [Member] \| Equipment [Member]
Useful Life (Year)	3 years
Minimum [Member] \| Tooling [Member]
Useful Life (Year)	1 year
Minimum [Member] \| Furniture and Fixtures [Member]
Useful Life (Year)	5 years
Maximum [Member] \| Building and Building Improvements [Member]
Useful Life (Year)	40 years
Maximum [Member] \| Land Improvements [Member]
Useful Life (Year)	20 years
Maximum [Member] \| Leasehold Improvements [Member]
Useful Life (Year)	20 years
Maximum [Member] \| Equipment [Member]
Useful Life (Year)	20 years
Maximum [Member] \| Tooling [Member]
Useful Life (Year)	3 years
Maximum [Member] \| Furniture and Fixtures [Member]
Useful Life (Year)	10 years

Consolidated Statement of Financial Position - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 255	$ 217
Trade receivables, net of allowances of $8 and $7 respectively	195	177
Inventories, net	217	237
Other current assets	45	48
Current assets held for sale	0	2
Total current assets	712	681
Property, plant and equipment, net	169	154
Goodwill	12	12
Intangible assets, net	24	28
Operating lease right-of-use assets	30	39
Restricted cash	110	62
Pension and other postretirement assets	1,216	1,233
Other long-term assets	82	76
TOTAL ASSETS	2,355	2,285
LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY
Accounts payable, trade	125	134
Short-term borrowings and current portion of long-term debt	1	1
Current portion of operating leases	13	15
Other current liabilities	144	143
Total current liabilities	283	293
Long-term debt, net of current portion	457	316
Pension and other postretirement liabilities	237	230
Operating leases, net of current portion	24	31
Other long-term liabilities	213	171
Total liabilities	1,214	1,041
Commitments and contingencies (Note 11)
Redeemable, convertible preferred stock, no par value, $100 per share liquidation preference	210	203
Equity
Common stock, $0.01 par value	0	0
Additional paid in capital	1,156	1,160
Treasury stock, at cost	(11)	(11)
Accumulated deficit	(495)	(570)
Accumulated other comprehensive income	281	462
Total equity	931	1,041
TOTAL LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY	2,355	2,285
Redeemable Preferred Stock [Member]
LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY
Redeemable, convertible preferred stock, no par value, $100 per share liquidation preference	$ 210	$ 203

Note 20 - Other Postretirement Benefits - Schedule Of Amounts From Other Post Retirement Plan Recognized In Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Pension and other postretirement liabilities	$ (237)	$ (230)
Other Postretirement Benefits Plan [Member]
Other current liabilities	(3)	(3)
Pension and other postretirement liabilities	(40)	(40)
Liability, Defined Benefit Plan	$ (43)	$ (43)

Note 18 - Restructuring Costs and Other (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Severance Costs		$ 2	$ 2
Restructuring Costs, Total	$ 10	$ 13	$ 6
Restructuring and Related Cost, Number of Positions Eliminated	130	115	130
Restructuring and Related Cost, Expected Cost, Total	$ 1
United States And Canada [Member]
Restructuring and Related Cost, Number of Positions Eliminated	20	65	70
World Excluding U S And Canada [Member]
Restructuring and Related Cost, Number of Positions Eliminated	110	50	60
Administrative Positions [Member]
Restructuring and Related Cost, Number of Positions Eliminated	50	50	70
Manufacturing Service Positions [Member]
Restructuring and Related Cost, Number of Positions Eliminated	80	40	60
Research And Development Positions [Member]
Restructuring and Related Cost, Number of Positions Eliminated		25
Restructuring Charges [Member]
Restructuring Costs, Total	$ 7	$ 10	$ 6
Cost of Sales [Member]
Restructuring Costs, Total	$ 3	$ 3

Note 27 - Business Combination

12 Months Ended

Dec. 31, 2023

Business Combination Disclosure [Text Block]

NOTE 27: BUSINESS COMBINATION

On May 26, 2023 Kodak acquired 100% of the outstanding shares of Graphic Systems Services, Inc., a leading provider of web inkjet press transport systems and other print-related components and engineering services.

The acquisition was immaterial to Kodak's financial position as of December 31, 2023 and its results of operations and cash flows for the year ended December 31, 2023.

Note 13 - Financial Instruments

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Text Block]

NOTE 13: 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 at the same time that the exposed assets and liabilities are re-measured through net earnings (both in Other (income) charges, net in the Consolidated Statement of Operations). The notional amount of such contracts open at December 31, 2023 and 2022 was approximately $279 million and $308 million, respectively. The majority of the contracts of this type held by Kodak at December 31, 2023 and 2022 were denominated in euros, Chinese renminbi and Japanese yen. 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)	*2023*		*2022*		*2021*
Net loss (gain) from derivatives not designated as hedging instruments	$	12	$	16	$	(1	)

Kodak had no derivatives designated as hedging instruments for the years ended December 31, 2023 and 2022. Kodak’s derivative 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, 2023 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 8, “Debt and Credit Facilities”, the Company concluded that the Convertible Notes were considered more akin to a debt-type instrument and that the economic characteristics and risks of certain of the embedded conversion features were not considered clearly and closely related to the Convertible Notes. The embedded conversion features not considered clearly and closely related are the conversion at the option of the holder (“Optional Conversion”), the mandatory conversion by Kodak (“Mandatory Conversion”) and the conversion in the event of a fundamental transaction by the holder at the then applicable conversion rate (“Fundamental Change Conversion”). Accordingly, these embedded conversion features were bifurcated from the Convertible Notes and separately accounted for on a combined basis as a single derivative asset or liability. The derivative was revalued when the Convertible Notes were repaid in the third quarter of 2023. The embedded conversion features expired on July 21, 2023 upon the repayment of the Convertible Notes. The derivative was in a liability position at December 31, 2022 and was reported in Other long-term liabilities in the Consolidated Statement of Financial Position. The derivative was being accounted for at fair value with changes in fair value included in Other (income) charges, net in the Consolidated Statement of Operations.

As discussed in Note 9, “Redeemable, Convertible Preferred Stock”, the Company concluded that the Series B Preferred Stock and the Series C Preferred Stock are more akin to a debt-type instrument and that the economic characteristics and risks of the conversion in the event of a fundamental change (“Fundamental Change Conversion”) is not considered clearly and closely related to the Series B and Series C Preferred Stock. Accordingly, this embedded conversion feature was bifurcated from both the Series B and Series C Preferred Stock and are separately accounted for as a derivative asset or liability. Both derivatives were in a liability position at December 31, 2023 and 2022 and were reported in Other long-term liabilities in the Consolidated Statement of Financial Position. The derivatives are being accounted for at fair value with changes in fair value included in Other (income) charges, net in the Consolidated Statement of Operations.

The Company concluded that the Series A Preferred Stock was 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 were 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 (“Fundamental Change or Reorganization Conversion”). 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 asset or liability. The embedded conversion features were revalued as of February 26, 2021 when the Company repurchased one million shares of Series A Preferred Stock and exchanged the remaining one million shares of Series A Preferred Stock for Series B Preferred Stock. The revaluation as of February 26, 2021 resulted in the recognition of $2 million of net expense which was included in Other (income) charges, net in the Consolidated Statement of Operations. With the repurchase and exchange of the shares of the Series A Preferred Stock the embedded conversion features derivative liability expired.

The net effect of the Preferred Stock and Convertible Notes embedded derivatives in the results of operations is shown in the following table:

	*Year Ended December 31,*
(in millions)	*2023*		*2022*			*2021*
Net loss (gain) from Preferred Stock and Convertible Notes embedded derivatives	$	2	$	(3	)	$	(7	)

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 Other current assets 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. The gross fair value of foreign currency forward contracts in an asset position as of December 31, 2023 and 2022 was $3 million and $1 million, respectively. The gross fair value of the foreign currency forward contracts in a liability position as of December 31, 2023 and 2022 was $0 million and $1 million, respectively.

The fair value of the embedded conversion features derivatives was calculated using unobservable inputs (Level 3 fair measurements). The value of the embedded derivatives associated with the Convertible Notes and Series A, Series B and Series C Preferred Stock was calculated using a binomial lattice model.

The following tables present the key inputs in the determination of fair value for the embedded conversion features:

Convertible Notes:

	*Valuation Date*
	*July 21,*			*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	5		$	2
Kodak's closing stock price	$	5.26		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.50	%		4.17	%
Implied credit spread on the Convertible Notes		17.75	%		26.19	%

Series B Preferred Stock:

	*Valuation Date*
	*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	1		$	1
Kodak's closing stock price	$	3.90		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.14	%		4.17	%
Implied credit spread on the Series B Preferred Stock		18.34	%		27.19	%

Series C Preferred Stock:

	*Valuation Date*
	*December 31,*
	*2023*			*2022*
Total value of embedded derivative liability (in millions)	$	1		$	1
Kodak's closing stock price	$	3.90		$	3.05
Expected stock price volatility		60.00	%		50.00	%
Risk free rate		4.14	%		4.17	%
Implied credit spread on the Series C Preferred Stock		20.34	%		29.19	%

The Fundamental Change Conversion values at issuance were calculated as the difference between the total value of the Convertible Notes, Series B or Series C Preferred Stock, as applicable, and the sum of the net present value of the cash flows if the Convertible Notes are repaid at their maturity or the Series B and Series C Preferred Stock is redeemed on its redemption date and the values of the other embedded derivatives. The Fundamental Change Conversion value reduces the value of the embedded conversion features derivative liability. Other than events which alter the likelihood of a fundamental change, the value of the Fundamental Change Conversion reflects the value as of the issuance date, amortized for the passage of time.

The calculation of the Fundamental Change or Reorganization Conversion values for the Series A Preferred Stock was the same as the calculation described above for the Fundamental Change Conversion values for the Convertible Notes and Series B and C Preferred Stock.

The fair values of long-term borrowings were $396 million and $271 million at December 31, 2023 and 2022, 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, 2023.

The carrying values of cash and cash equivalents, restricted cash and the current portion of long-term borrowings 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 21 - Earnings Per Share (Details Textual) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Two Thousand Twenty One Convertible Notes [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount, Value		$ 25	$ 25
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	3.9	3.3	2.9
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1.1	1.1	1.0
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		1.0	1.0

Note 2 - Cash, Cash Equivalents and Restricted Cash (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Cash Collateralized Letter Of Credit Facility [Member]
Restricted Cash and Investments, Noncurrent	$ 32	$ 44
Cash Collateralized for Workers Compensation Obligations [Member]
Restricted Cash and Investments, Noncurrent	63
CHINA \| Lucky Hua Guang Graphics Co Ltd [Member]
Restricted Cash and Investments, Current	3
Restricted Cash and Investments, Noncurrent		5
BRAZIL
Restricted Cash and Investments, Noncurrent	8	6
UNITED KINGDOM
Restricted Cash and Investments, Noncurrent	$ 5	$ 5

Note 2 - Cash, Cash Equivalents and Restricted Cash

12 Months Ended

Dec. 31, 2023

Cash and Cash Equivalents Disclosure [Text Block]

NOTE 2: CASH, CASH EQUIVALENTS AND RESTRICTED CASH

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Statement of Financial Position that sums to the total of such amounts shown in the Statement of Cash Flows:

	*As of December 31,*
(in millions)	*2023*		*2022*
Cash and cash equivalents	$	255	$	217
Restricted cash reported in Other current assets		12		7
Restricted cash		110		62
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	$	377	$	286

Restricted cash reported in Other current assets on the Consolidated Statement of Financial Position primarily represented amounts that support hedging activities and an escrow of $3 million in China to secure ongoing obligations under a supply agreement associated with the strategic relationship with Lucky HuaGuang Graphics Co. Ltd. ("HuaGuang"). The agreement with HuaGuang expires in the third quarter of 2024.

Restricted cash included $32 million and $44 million as of December 31, 2023 and 2022, respectively, representing the cash collateral required to be posted by the Company under the Letter of Credit Facility (“L/C Cash Collateral”) (Refer to Note 8, “Debt and Credit Facilities” for information on the Restricted cash supporting the L/C Cash Collateral). In addition, restricted cash as of December 31, 2023 included $63 million representing cash collateral supporting the Company’s undiscounted actuarial workers’ compensation obligations with the New York State Workers’ Compensation Board ("NYS WCB"). Restricted cash as of December 31, 2023 and 2022 included $8 million and $6 million, respectively, of security posted related to Brazilian legal contingencies and, for both periods, $5 million of cash collateral posted for a letter of credit for aluminum purchases in the United Kingdom. As of December 31, 2022 restricted cash also included an escrow of $5 million under the supply agreement with HuaGuang.

Note 20 - Other Postretirement Benefits - Schedule of Weighted- Average Assumption (Details) - Other Postretirement Benefits Plan [Member]	Dec. 31, 2023	Dec. 31, 2022
Discount rate	4.64%	5.15%
Salary increase rate	1.85%	2.10%

Note 7 - Long-term Liabilities - Summary of Other Long-Term Liabilities (Details) - USD ($)
$ in Millions

Dec. 31, 2023

Dec. 31, 2022

Workers' compensation

$ 56

$ 59

Asset retirement obligations

Deferred taxes

Deferred brand licensing revenue (1)

^[1]

Environmental liabilities

Embedded conversion option derivative liabilities

Other

Total

$ 213

$ 171

[1]

During the third quarter of 2023, Kodak entered into multiple long-term brand licensing arrangements and recorded additional deferred revenue of approximately $57 million, of which $54 million is recorded in Other long-term liabilities and $3 million in Other current liabilities on the Consolidated Statement of Financial Position. Kodak received approximately $8 million of cash proceeds related to these licensing arrangements during the third quarter and approximately $44 million and $5 million, respectively was recorded as an offset in Trade Receivables, net and Other long-term assets on the Consolidated Statement of Financial Position. Kodak will recognize the total deferred revenue amount ratably over the term of the respective arrangements, ranging from five to twenty years. Kodak determined that the contracts did not have a significant financing component.

Note 20 - Other Postretirement Benefits - Schedule Of Amounts Recognized In Accumulated Other Comprehensive Income Loss (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Other Postretirement Benefits Plan [Member]
Net actuarial gain	$ 10	$ 11

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Valuation Allowance [Table Text Block]

	*Beginning*				*Net Deductions*		*Ending*
(in millions)	*Balance*		*Additions*		*and Other*		*Balance*
Year ended December 31, 2023
Reserve for doubtful accounts	$	7		3		2	$	8
Deferred tax valuation allowance	$	826		62		110	$	778

Year ended December 31, 2022
Reserve for doubtful accounts	$	7		2		2	$	7
Deferred tax valuation allowance	$	934		18		126	$	826

Year ended December 31, 2021
Reserve for doubtful accounts	$	10		—		3	$	7
Deferred tax valuation allowance	$	1,112		33		211	$	934

Note 17 - Income Taxes - Schedule of Earnings (Loss) before Income Tax, Domestic and Foreign (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
U.S.	$ 36	$ (2)	$ (12)
Outside the U.S.	51	33	40
Total	87	31	28
Deferred benefit	(1)	(3)	(1)
Current provision	12	7	4
Deferred provision	1	1	1
Provision for income taxes	$ 12	$ 5	$ 4

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Note 19 - Retirement Plans - Amounts Recognized in Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Pension and other postretirement assets	$ 1,216	$ 1,233
Pension and other postretirement liabilities	(237)	(230)
UNITED STATES
Pension and other postretirement assets	1,160	1,177
Pension and other postretirement liabilities	0	0
Net amount recognized	1,160	1,177
Foreign Plan [Member]
Pension and other postretirement assets	42	42
Pension and other postretirement liabilities	(102)	(93)
Net amount recognized	$ (60)	$ (51)

Amount of asset, recognized in statement of financial position, for overfunded defined benefit pension and other postretirement plans.

Note 11 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

NOTE 11: 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) (there was no significant activity in 2023):

	*For the Year Ended December 31,*
(in millions)		2023		2022
Asset Retirement Obligations at start of period	$	43	$	42
Liabilities incurred in the current period		—		1
Liabilities settled in the current period		—		(2	)
Revision in estimated cash flows		—		2
Asset Retirement Obligations at end of period	$	43	$	43

Other Commitments and Contingencies

As of December 31, 2023 the Company had outstanding letters of credit of $31 million issued under the Amended and Restated L/C Facility Agreement, as well as bank guarantees and letters of credit of $1 million, surety bonds in the amount of $19 million, and restricted cash of $122 million, primarily related to cash collateral supporting the Company’s undiscounted actuarial workers’ compensation obligations with the NYS WCB, cash collateral to ensure payment of possible casualty and workers’ compensation claims, for the outstanding letters of credit under the Amended and Restated L/C Facility Agreement, to ensure payment of possible legal contingencies, hedging activities, environmental liabilities, rental payments and to support various customs, tax and trade activities. The restricted cash is recorded in Current assets and Restricted cash 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 and income taxes. Kodak’s Brazilian operations are disputing these matters and intend to vigorously defend their position. Kodak routinely assesses 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, 2023, Kodak’s Brazilian Operations maintained accruals of approximately $4 million for claims aggregating approximately $127 million inclusive of interest and penalties where appropriate. The unreserved portion of the indirect taxes, civil litigation and disputes involving former employees and contract labor claims, 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 $6 million.

In connection with assessments in Brazil, local regulations require Kodak to post security for a portion of the amounts in dispute. As of December 31, 2023, Kodak has posted security composed of $8 million of pledged cash reported within Restricted cash in the Consolidated Statement of Financial Position and liens on certain Brazilian assets with a net book value of approximately $45 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor.

The Company has received five requests under New Jersey law demanding, among other things, that the Company take certain actions in response to alleged breaches of fiduciary duty relating to option grants and securities transactions and alleged proxy statement disclosure deficiencies (each a “Derivative Demand”, and collectively the “Derivative Demands”) in the context of an announcement on July 28, 2020 (the “DFC Announcement”) by the U.S. International Development Finance Corporation (the “DFC”) regarding the signing of a non-binding letter of interest to provide a subsidiary of the Company with a potential $765 million loan (the “DFC Loan”) to support the launch of Kodak Pharmaceuticals, an initiative that would manufacture pharmaceutical ingredients for essential generic drugs (the “DFC Pharmaceutical Project”).

On May 19, 2021 Louis Peters, one of the persons making a Derivative Demand (“Peters”), commenced a derivative lawsuit on behalf of the Company against certain officers and current and former directors of the Company and the Company as a nominal defendant in the Supreme Court of the State of New York in Monroe County seeking damages and equitable relief based on alleged breaches of fiduciary duty and unjust enrichment resulting from stock trades, option grants and a charitable contribution in the context of the DFC Announcement of the potential DFC Loan and DFC Pharmaceutical Project (the “State Derivative Lawsuit”). The plaintiff filed an amended complaint in the State Derivative Lawsuit on August 23, 2021, and the Company and individual defendants filed motions to dismiss (or alternatively, in the case of the Company, a motion for summary judgment) in the State Derivative Lawsuit on October 22, 2021. On March 17, 2022, the court issued an order staying the State Derivative Lawsuit pending the resolution of the Federal Derivative Lawsuit described below.

On September 2, 2021 Herbert Silverberg, another person making a Derivative Demand (“Silverberg”), commenced a derivative lawsuit on behalf of the Company against one current and one former director of the Company and the Company as a nominal defendant in the Federal District Court for the Western District of New York seeking damages and equitable relief on a basis overlapping with the State Derivative Lawsuit and alleged proxy statement misrepresentations and omissions. On October 4, 2021 Peters commenced a derivative lawsuit on behalf of the Company against the same parties named in the State Derivative Lawsuit in the Federal District Court for the Western District of New York seeking damages and equitable relief on a basis overlapping with the State Derivative Lawsuit and alleged violations of Section 10(b) of the Exchange Act. The Federal derivative lawsuits filed by Silverberg and Peters were consolidated into a single proceeding (the “Federal Derivative Lawsuit”) on January 18, 2022, and Peters was appointed as lead plaintiff in the Federal Derivative Lawsuit. An amended consolidated complaint combining the allegations contained in the Federal derivative lawsuits filed by Silverberg and Peters was filed in the Federal Derivative Lawsuit on February 16, 2022, and the Company and individual defendants served motions to dismiss or, in the alternative in the case of the Company, for summary judgment on April 15, 2022. Threshold discovery in the case was completed, and the Company and individual defendants formally filed their motions to dismiss/for summary judgment on September 30, 2022. The plaintiffs filed an opposition to the motions to dismiss/for summary judgment on November 14, 2022, and the Company and the individual defendants filed responses to the plaintiffs’ opposition on December 27, 2022 and December 23, 2022, respectively. A hearing with respect to the motions to dismiss/for summary judgment was held on August 9, 2023, and the lawsuit was dismissed in its entirety with prejudice on September 26, 2023. The plaintiffs filed a notice of appeal of the dismissal on October 25, 2023.

Additional shareholder derivative lawsuits may be brought based on the other Derivative Demands (any such lawsuits, collectively with the State Derivative Lawsuit and the Federal Derivative Lawsuit, the “Fiduciary Matters”). The Company, acting through a Special Committee of Independent Directors, previously determined that there was no merit to the claims alleged by the Derivative Demands made through the time of its determination (except with respect to the charitable contribution, which was not fully considered by the Special Committee). See the Company’s Current Report on Form 8-K filed with the SEC on September 16, 2020. The Company, acting through a separate Special Litigation Committee of Independent Directors, concurred with the first Special Committee’s findings and further concluded that it is not in the Company’s interest to bring or allow any other shareholder to assert any of the claims alleged by the State Derivative Lawsuit or Federal Derivative Lawsuit (with the exception of the Peters claim purportedly arising under Section 10(b) of the Exchange Act, which was not addressed as no demand was made with respect to such claim). The second Special Litigation Committee will carefully review any other additional complaints constituting Fiduciary Matters which may be filed.

The DFC Announcement has also prompted investigations by several congressional committees, the SEC and the New York Attorney General’s office. The Company has cooperated in those investigations.

As previously reported, the Attorney General of the State of New York (the “NYAG”) has threatened to file a lawsuit against the Company and its Chief Executive Officer alleging violations of New York State’s Martin Act (the “Threatened Claim”). In connection with the Threatened Claim and pursuant to a special process under New York law, in 2021 additional documents were produced by the Company to the NYAG and the NYAG took testimony of the Company’s Chief Executive Officer and General Counsel. The Company had discussions with the NYAG regarding a potential resolution of the Threatened Claim in the spring of 2022, but those discussions did not result in a resolution. If the Threatened Claim is ultimately brought by the NYAG, the Company intends to vigorously defend itself against the Threatened Claim.

In addition, Kodak is involved in various lawsuits, claims, investigations, remediations and proceedings, including, from time to time, commercial, customs, employment, environmental, tort 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 these various 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 16 - Other Charges (Income), Net

12 Months Ended

Dec. 31, 2023

Other Nonoperating Income and Expense [Text Block]

NOTE 16: OTHER (INCOME) CHARGES, NET

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Interest income ⁽¹⁾	$	(15	)	$	(1	)	$	(1	)
Change in fair value of embedded conversion features derivative ⁽²⁾		2			(3	)		(7	)
Loss on foreign exchange transactions		9			4			2
Other		3			1			1
Total	$	(1	)	$	1		$	(5	)

	⁽¹⁾	Includes $9 million of interest income associated with a refund received in the first quarter of 2023 from a governmental authority in a location outside the U.S. that was previously held in order to guarantee potential tax disputes in that jurisdiction.

⁽²⁾

Refer to Note 13, “Financial Instruments”.

Note 8 - Debt and Credit Facilities (Tables)

12 Months Ended

Dec. 31, 2023

Debt And Capital Lease Obligations [Table Text Block]

			*Weighted-Average*	*As of December 31,*
			*Effective*	*2023*		*2022*
(in millions)	*Type*	*Maturity*	*Interest Rate*	*Carrying Value*		*Carrying Value*

Current portion:
	RED-Rochester, LLC		11.45%	$	1	$	1
					1		1

Non-current portion:
	Term Loans	2028	13.72%		446		—
	Original Term Loans	2026	13.68%		—		286
	Convertible Debt	2026	17.28%		—		18
	RED-Rochester, LLC	2033	11.45%		10		11
	Finance Leases	Various	Various		1		1
					457		316
				$	458	$	317

Schedule of Maturities of Debt and Finance Leases Outstanding [Table Text Block]

	*Carrying*		*Maturity*
(in millions)	*Value*		*Value*
2024		1		1
2025		1		1
2026		1		1
2027		1		1
2028		447		582
2029 and thereafter		7		7
Total	$	458	$	593

Note 25 - Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2023

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

	*As of December 31,*
(in millions)	*2023*			*2022*
Currency translation adjustments	$	(120	)	$	(112	)
Pension and other postretirement benefit plan changes		401			574
Total	$	281		$	462

Note 15 - Other Operating Income, Net (Details Textual) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Trade Names [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)			$ 1	$ 1
Other Operating Income (Expense) [Member]
Tangible Asset Impairment Charges	$ 4
Other Operating Income (Expense) [Member] \| Trade Names [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)		$ 1		$ 1

Note 8 - Debt and Credit Facilities

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Text Block]

NOTE 8: DEBT AND CREDIT FACILITIES

Debt and finance leases and related maturities and interest rates were as follows at December 31, 2023 and 2022:

			*Weighted-Average*	*As of December 31,*
			*Effective*	*2023*		*2022*
(in millions)	*Type*	*Maturity*	*Interest Rate*	*Carrying Value*		*Carrying Value*

Current portion:
	RED-Rochester, LLC		11.45%	$	1	$	1
					1		1

Non-current portion:
	Term Loans	2028	13.72%		446		—
	Original Term Loans	2026	13.68%		—		286
	Convertible Debt	2026	17.28%		—		18
	RED-Rochester, LLC	2033	11.45%		10		11
	Finance Leases	Various	Various		1		1
					457		316
				$	458	$	317

Annual maturities of debt and finance leases outstanding at December 31, 2023 were as follows:

	*Carrying*		*Maturity*
(in millions)	*Value*		*Value*
2024		1		1
2025		1		1
2026		1		1
2027		1		1
2028		447		582
2029 and thereafter		7		7
Total	$	458	$	593

Term Loan Credit Agreement

On February 26, 2021, the Company and certain of its subsidiaries (the "Subsidiary Guarantors") entered into a Credit Agreement (the “Original Term Loan Credit Agreement”) with certain funds affiliated with Kennedy Lewis Investment Management LLC (“KLIM”) as lenders (the “Original Term Loan Lenders”) and Alter Domus (US) LLC, as administrative agent (the “Agent”). Pursuant to the Original Term Loan Credit Agreement, the Original Term Loan Lenders provided the Company with (i) an initial term loan in the amount of $225 million, which was drawn in full on the same date, and (ii) a commitment to provide delayed draw term loans in an aggregate principal amount of up to $50 million on or before February 26, 2023 (collectively, the “Original Term Loans”). The delayed draw term loans were drawn in full on June 15, 2022. The maturity date of the Original Term Loans was February 26, 2026, and the Original Term Loans were non-amortizing.

On June 30, 2023, the Company and the Subsidiary Guarantors entered into an amendment (the “Term Loan Amendment”) to the Original Term Loan Credit Agreement (the Original Term Loan Credit Agreement, as amended and restated by the Term Loan Amendment, the “Amended and Restated Term Loan Credit Agreement”), with certain funds affiliated with KLIM as lenders (the “Term Loan Lenders”) and the Agent.

Subject to the terms and conditions of the Term Loan Amendment, the Term Loan Lenders provided the Company with a commitment to provide term loans in an aggregate principal amount of $450 million (the “Term Loans”).

On July 21, 2023, the Amended and Restated Term Loan Credit Agreement became effective and the Company completed its borrowing of the Term Loans. The Company received net proceeds of $435 million from the Term Loans which were used to (i) refinance the obligations under the Original Term Loan Credit Agreement, (ii) repay in full and terminate the commitments under the Company’s asset-based revolving credit facility made available pursuant to the 2023 Amended ABL Credit Agreement as defined below, (iii) repay in full the Company’s outstanding 5.0% unsecured convertible promissory notes due May 28, 2026 (the "Convertible Notes") held by the Original Term Loan Lenders, (iv) pay certain fees and expenses related to the foregoing and the Amended and Restated L/C Facility Agreement (defined below), (v) provide cash collateral in respect of the Amended and Restated L/C Facility Agreement, as described below, or other collateral obligations, and (vi) for general corporate purposes and working capital needs of the Company and its subsidiaries (a net amount of $29 million).

The Term Loan Amendment also amended and restated the Original Term Loan Credit Agreement to, among other things, (i) extend the maturity date to the earlier of August 15, 2028 or the date that is 91 days prior to the maturity date or mandatory redemption date of any of the Company’s then-outstanding Series B Preferred Stock or Series C Preferred Stock or any extensions or refinancings of any of the foregoing, (ii) make certain other changes to the terms of the Original Term Loan Credit Agreement and (iii) make certain other changes to the terms of the Guarantee and Collateral Agreement, dated as of February 26, 2021, among the Company, the Subsidiary Guarantors and the Agent.

The Term Loans bear interest at a rate of 7.5% per annum payable in cash and 5.0% per annum payable “in-kind” ("PIK") or in cash at the Company’s option, for an aggregate interest rate of 12.5% per annum. Obligations under the Amended and Restated Term Loan Credit Agreement are secured by a first priority lien on substantially all assets of the Company and the Subsidiary Guarantors (subject to certain exceptions) not constituting L/C Cash Collateral, as defined below (collectively, the “Term Loan Priority Collateral”), and a second priority lien on the L/C Cash Collateral. The aggregate carrying value of the Term Loan Priority Collateral and L/C Cash Collateral as of December 31, 2023 was $4,205 million.

The Amended and Restated Term Loan Credit Agreement continues to limit, among other things, the ability of the Company and its Restricted Subsidiaries (as defined in the Amended and Restated Term Loan Credit Agreement) to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) make restricted payments and (v) make investments. The Amended and Restated Term Loan Credit Agreement contains customary affirmative covenants, including delivery of certain of the Company’s financial statements, and customary event of default provisions, including a cross-default provision that would give rise to an event of default if there is a default under or acceleration of “Material Indebtedness” other than inter-company indebtedness. Material Indebtedness includes obligations having a principal amount of at least $20 million (increasing to $25 million if the Term Loans are paid down to $200 million, which is referred to as the “Deleveraging Milestone Date”). The Amended and Restated Term Loan Credit Agreement does not include a financial maintenance covenant or any subjective acceleration clauses.

On an annual basis, the Company is obligated to prepay, within 10 business days following the filing of annual Form 10-K, outstanding Term Loans in an amount equal to Excess Cash Flow (“ECF”) as defined in the Amended and Restated Term Loan Credit Agreement provided no such prepayment is required if such prepayment would cause U.S. liquidity to be less than $60 million, or $85 million after the Deleveraging Milestone Date. For the year ended December 31, 2023, ECF was a negative amount. In addition to customary prepayment covenants, the Company is also required to use the Net Proceeds from the monetization of Target Non-Core Assets as such terms are defined in the Amended and Restated Term Loan Credit Agreement to make prepayments subject to certain exceptions. During the first quarter of 2024, the Company prepaid $17 million of the Term Loans with Net Proceeds from the sale of Target Non-Core Assets.

Loss on Early Extinguishment of Debt - Original Term Loans
The Company used $316 million of the net proceeds received from the Term Loans, which represented the aggregate principal amount of the Original Term Loans plus accrued PIK and prepayment premium, to refinance the Company’s obligations under the Original Term Loan Credit Agreement. In addition, the Company used $2 million of the net proceeds to pay accrued and unpaid cash interest. The carrying value of the Original Term Loans as of July 21, 2023 approximated $293 million. The Company recorded a loss on early extinguishment of debt of approximately $23 million during the third quarter of 2023.

Board Rights Agreement

On June 30, 2023, in connection with the execution of the Term Loan Amendment, the Company entered into an amendment (the "Board Rights Agreement Amendment") to the letter agreement with KLIM, dated February 26, 2021 (the “Original Board Rights Agreement”). Pursuant to the Board Rights Agreement Amendment, KLIM's right to nominate one individual for election as a member of the Company’s board of directors will last until the date on which KLIM ceases to hold at least $200 million of the original principal amount of Term Loans. The individual nominated pursuant to the Original Board Rights Agreement was appointed to the Company's Board of Directors on April 1, 2021 and has been elected to serve one-year terms at each of the annual meetings since May 19, 2021.

Securities Purchase Agreement
On February 26, 2021, the Company and the Term Loan Lenders (the “Buyers”), entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) pursuant to which the Company sold to the Buyers (i) an aggregate of 1,000,000 shares (the “Purchased Shares”) of the Company’s common stock, par value $0.01 per share (“Common Stock”) for a purchase price of $10.00 in cash per share for an aggregate purchase price of $10 million and (ii) $25 million aggregate principal amount of the newly issued Convertible Notes in a private placement transaction. The issuance and sale of the Purchased Shares and Convertible Notes were consummated on February 26, 2021.

Convertible Notes

The Convertible Notes bore interest at a rate of 5.0% per annum, which was payable in cash on the maturity date and in additional shares of Common Stock on any conversion date. The payment of interest only at the maturity date has the same effect as delivering additional debt instruments to the Holders of the Convertible Notes and therefore is considered PIK. Therefore, PIK was being added to the carrying value of the debt through the term and interest expense was recorded using the effective interest method. The maturity date of the Convertible Notes was May 28, 2026.

Conversion Features
The Buyers had the right to elect at any time to convert the Convertible Notes into shares of the Company's Common Stock, par value $0.01 per share ("Common Stock"), at an initial conversion rate equal to 100 shares of Common Stock per each $1,000 principal amount of the Convertible Notes (based on an initial conversion price equal to $10.00 per share of Common Stock). The conversion rate and conversion price were subject to certain customary anti-dilution adjustments.

If the closing price of the Common Stock equaled or exceeded $14.50 (subject to adjustment in the same manner as the conversion price) for 45 trading days within any period of 60 consecutive trading days, the Company had the right to cause the mandatory conversion of the Convertible Notes into shares of Common Stock.

In the event of certain fundamental transactions, the Buyers had the right, within a period of 30 days following the occurrence of such transaction, to elect to either require prepayment of the Convertible Notes at par plus accrued and unpaid interest or convert all or a portion of the Convertible Notes into shares of Common Stock at the conversion rate then in effect plus any additional shares based on the price per share of Common Stock in connection with the fundamental transaction, or to receive the shares of a successor entity, if any.

Embedded Derivatives

The Convertible Notes were considered more akin to a debt-type instrument and the economic characteristics and risks of the embedded conversion features were not considered clearly and closely related to the Convertible Notes. Accordingly, these embedded features were bifurcated from the Convertible Notes and separately accounted for on a combined basis at fair value as a single derivative liability. Kodak allocated $12 million of the net proceeds received to a derivative liability based on the aggregate fair value of the embedded features on the date of issuance which reduced the net carrying value of the Convertible Notes. The derivative was being accounted for at fair value with subsequent changes in the fair value being reported as part of Other (income) charges, net in the Consolidated Statement of Operations. The fair value of the Convertible Notes embedded derivative at July 21, 2023, when the Convertible Notes were repaid, was a liability of $5 million. The fair value of the Convertible Notes embedded derivative as of December 31, 2022 was a liability of $2 million and is included in Other long-term liabilities in the accompanying Consolidated Statement of Financial Position. Refer to Note 13, “Financial Instruments” for information on the valuation of the derivative.

The carrying value of the Convertible Notes at December 31, 2022 was $18 million. The estimated fair value of the Convertible Notes as of December 31, 2022 was $16 million (Level 3). The carrying value was being accreted to the aggregate principal amount using the effective interest method from the date of issuance through the maturity date.

Loss on Early Extinguishment of Debt - Convertible Notes
The carrying value, including the fair value of the embedded derivative liability, of the Convertible Notes at July 21, 2023 approximated $24 million. The Company used $28 million of the net proceeds received from the Term Loans to repay in full the aggregate principal amount of the Convertible Notes plus accrued PIK interest. The Company recorded a loss on early extinguishment of debt of approximately $4 million during the third quarter of 2023.

Securities Registration Rights Agreement

On February 26, 2021, the Company and the Buyers entered into a Registration Rights Agreement (the “Securities Registration Rights Agreement”) providing the Buyers with registration rights in respect of the Purchased Shares and the Common Stock issuable upon conversion of the Convertible Notes. The Securities Registration Rights Agreement contains other customary terms and conditions, including certain customary indemnification obligations; however, the Securities Registration Rights Agreement does not obligate the Company to facilitate an underwritten offering of the registered Common Stock by the Buyers.

Amended ABL Credit Agreement

On September 3, 2013, the Company entered into an Asset Based Revolving Credit Agreement (the “Original ABL Credit Agreement”). On February 26, 2021, the Company and the Subsidiary Guarantors entered into a fourth amendment to the ABL Credit Agreement (as amended in 2021, the “Amended ABL Credit Agreement”), among the Company, the Subsidiary Guarantors, the lenders party thereto, Bank of America, N.A., as agent (the “Agent”), and Bank of America, N.A. and JPMorgan Chase Bank, N.A., as arrangers, with the Agent and the Required Lenders. Each of the capitalized but undefined terms used in the context of describing the Amended ABL Credit Agreement has the meaning ascribed to such term in the Amended ABL Credit Agreement.

The Amended ABL Credit Agreement amended the ABL Credit Agreement to, among other things, (i) extend the maturity date to February 26, 2024 or the date that was 90 days prior to the earliest scheduled maturity date or mandatory redemption date of any of the Company’s Term Loans, Convertible Notes, Series B Preferred Stock, Series C Preferred Stock or any refinancings of any of the foregoing and (ii) decreased the aggregate amount of commitments from $110 million to $90 million, which decreased the minimum Excess Availability to $11.25 million from the previous amount of $13.75 million. Commitments under the Amended ABL Credit Agreement continued to be able to be used in the form of revolving loans or letters of credit.

On March 14, 2023, the Company and the Subsidiary Guarantors entered into amendment No. 5 to the Amended and Restated Credit Agreement (the “2023 Amended ABL Credit Agreement") with the lenders party thereto (the “Lenders”), Bank of America, N.A., as administrative agent and collateral agent to, among other things: (i) extend the maturity date of the Company's asset based loan facility from February 26, 2024 to the earliest of June 12, 2024, the termination of the 2023 Amended L/C Facility Agreement (as defined below) or the date that is 91 days prior to the earliest scheduled maturity date or mandatory redemption date of any of the Company’s Original Term Loans, Convertible Notes, Series B Preferred Stock, Series C Preferred Stock or any refinancings of any of the foregoing; (ii) require the Company to maintain daily Minimum Liquidity of $50 million, subject to certain cure rights, and to maintaining quarterly Minimum Liquidity of $80 million, and (iii) on February 26, 2024, decrease the aggregate amount of commitments from $90 million to $81 million. Each of the capitalized but undefined terms used in the context of describing the 2023 Amended ABL Credit Agreement has the meaning ascribed to such term in the 2023 Amended ABL Credit Agreement.

If Minimum Liquidity fell below the daily or quarterly required minimum, an Event of Default would have occurred, in which case the Agent had the right to declare the obligation of each Lender to make Revolving Loans and of the Issuing Banks to issue Letters of Credit to be terminated, and declare the Revolving Loans, all interest thereon and all other amounts payable under the 2023 Amended ABL Credit Agreement to be due and payable.

Approximately $58 million letters of credit were issued under the 2023 Amended ABL Agreement as of July 21, 2023 and December 31, 2022.

On July 21, 2023, the Company used the net proceeds from the Term Loans to repay in full the amounts outstanding under its 2023 Amended ABL Credit Agreement (the “ABL Prepayment”). Upon the administrative agent’s receipt in full of the ABL Prepayment, the 2023 Amended ABL Credit Agreement was terminated and the lenders’ security interest in any of the Company’s or its subsidiaries assets or property securing the 2023 Amended ABL Credit Agreement was released.

Quarterly Minimum Liquidity was $143 million and $150 million at March 31, 2023 and December 31, 2022, respectively, and daily Minimum Liquidity exceeded the $50 million threshold. Quarterly Minimum Liquidity as of June 30, 2023 was not required to be calculated or furnished to the Lenders as the 2023 Amended ABL Credit Agreement was terminated on July 21, 2023.

The Company was required to maintain Excess Availability above the greater of 12.5% of lender commitments ($11.25 million at both May 31, 2023 and December 31, 2022) which was tested at the end of each month. Excess Availability was $17 million and $21 million as of May 31, 2023 and December 31, 2022, respectively. Excess Availability as of June 30, 2023 was not required to be calculated or furnished to the Lenders as the 2023 Amended ABL Credit Agreement was terminated on July 21, 2023.

If Excess Availability fell below the greater of 12.5% of lender commitments or $11.25 million, a Fixed Charge Coverage Ratio Trigger Event would have occurred. During any Fixed Charge Coverage Ratio Trigger Event, the Company would have been required to maintain a Fixed Charge Coverage Ratio of greater than or equal to 1.0 to 1.0. If Excess Availability fell below the greater of 12.5% of lender commitments or $11.25 million, Kodak could, in addition to the requirement to be in compliance with the minimum Fixed Charge Coverage Ratio, have become subject to cash dominion control. Since Excess Availability was greater than 12.5% of lender commitments or $11.25 million at May 31, 2023 and December 31, 2022, Kodak was not required to have a minimum Fixed Charge Coverage Ratio of 1.0 to 1.0.

If Excess Availability fell below the greater of 12.5% of lender commitments or $11.25 million and the Fixed Charge Coverage Ratio was less than 1.0 to 1.0, an Event of Default would have occurred and the Agent would have had the right to declare the obligation of each Lender to make Revolving Loans and of the Issuing Banks to issue Letters of Credit to be terminated, and declare the Revolving Loans, all interest thereon and all other amounts payable under the 2023 Amended ABL Credit Agreement to be due and payable.

As noted above, since Excess Availability was greater than 12.5% of lender commitments or $11.25 million, Kodak was not required to have a minimum Fixed Charge Coverage Ratio of 1.0 to 1.0. As of March 31, 2023, Consolidated EBITDA (minus Capital Expenditures and income taxes paid in cash) (as defined in the 2023 Amended ABL Credit Agreement) exceeded Fixed Charges by approximately $9 million, therefore the Fixed Charge Coverage Ratio was more than 1.0 to 1.0. The Fixed Charge Coverage Ratio as of June 30, 2023 was not required to be calculated or furnished to the Lenders as the 2023 Amended ABL Credit Agreement was terminated on July 21, 2023.

Each existing direct or indirect U.S. subsidiary of the Company (other than Immaterial Subsidiaries, Unrestricted Subsidiaries and certain other subsidiaries) provided an unconditional guarantee (and any such future subsidiaries were required to provide an unconditional guarantee) of the obligations of the Company under the Credit Agreements (as defined below).

Under the terms of the Amended ABL Credit Agreement, the Company could designate Restricted Subsidiaries as Unrestricted Subsidiaries provided the aggregate sales of all Unrestricted Subsidiaries are less than 7.5% of the consolidated sales of Kodak and the aggregate assets of all Unrestricted Subsidiaries are less than 7.5% of Kodak’s consolidated assets. Further, on a pro forma basis at the time of designation and immediately after giving effect thereto, Excess Availability must be at least $30 million and the pro forma Fixed Charge Coverage Ratio must be no less than 1.0 to 1.0. Upon designation of Unrestricted Subsidiaries, the Company is required to provide to the Lenders reconciling statements to eliminate all financial information pertaining to Unrestricted Subsidiaries which is included in its annual and quarterly consolidated financial statements.

Under the Amended ABL Credit Agreement the Company designated three subsidiaries as Unrestricted Subsidiaries: Kodak PE Tech, LLC, Kodak Realty, Inc, and KP Services (Jersey) Ltd. Collectively, the Unrestricted Subsidiaries had sales of approximately $6 million and $7 million for the years ended December 31, 2022 and 2021, respectively, which represented 1% of Kodak’s consolidated sales for each period. These subsidiaries had assets of $12 million as of December 31, 2022, which represented 1% of Kodak’s consolidated assets as of such dates.

Letter of Credit Facility Agreement

On February 26, 2021, the Company and the Subsidiary Guarantors entered into a Letter of Credit Facility Agreement (the “L/C Facility Agreement”) among the Company, the Subsidiary Guarantors, the lenders party thereto (the “L/C Lenders”), Bank of America, N.A., as agent, and Bank of America, N.A., as issuing bank. Pursuant to the L/C Facility Agreement, the L/C Lenders committed to issue letters of credit on the Company’s behalf in an aggregate amount of up to $50 million, provided that the Company posts cash collateral in an amount greater than or equal to 103% of the aggregate amount of letters of credit issued and outstanding at any given time (the “L/C Cash Collateral”).

On March 14, 2023, the Company entered into an amendment to the L/C Facility Agreement (the “2023 Amended L/C Facility Agreement”) to, among other things: (i) extend the maturity date of the L/C Facility Agreement from February 26, 2024 to the earliest of June 12, 2024, the termination of the 2023 Amended ABL Credit Agreement, as applicable, or the date that is 91 days prior to the earliest scheduled maturity date or mandatory redemption date of any of the Company’s Term Loans, Convertible Notes, Series B Preferred Stock, Series C Preferred Stock or any refinancing of any of the foregoing and (ii) require the Company to maintain daily Minimum Liquidity of $50 million, subject to certain cure rights, and to maintaining a quarterly Minimum Liquidity of $80 million. Each of the capitalized but undefined terms used in the context of describing the 2023 Amended L/C Facility Agreement has the meaning ascribed to such term in the 2023 Amended L/C Facility Agreement.

As with the 2023 Amended ABL Credit Agreement, the 2023 Amended L/C Facility Agreement required the Company to maintain Excess Availability above the greater of 12.5% of lender commitments or $11.25 million. If Excess Availability fell below the greater of 12.5% of lender commitments or $11.25 million, a Fixed Charge Coverage Ratio Trigger Event would have occurred under the 2023 Amended L/C Facility Agreement as with the 2023 Amended ABL Credit Agreement. During any Fixed Charge Coverage Ratio Trigger Event, the Company would have been required to maintain a Fixed Charge Coverage Ratio of greater than or equal to 1.0 to 1.0.

On June 30, 2023, the Company and the Subsidiary Guarantors entered into an amendment (the “June 2023 L/C Facility Amendment”) to the 2023 Amended L/C Facility Agreement (as amended and restated by the June 2023 L/C Facility Amendment, the “Amended and Restated L/C Facility Agreement”), with Bank of America, N.A., as L/C Lender, L/C Agent and Issuing Bank. The June 2023 L/C Facility Amendment became effective on July 21, 2023.

Under the terms and conditions of the June 2023 L/C Facility Amendment, the L/C Lender increased the commitment to issue letters of credit on the Company’s behalf from an aggregate amount of up to $50 million, to an aggregate amount of up to $100 million (the “L/C Facility Commitments”), until August 30, 2023; provided that, at all times, the Company posts cash collateral in an amount greater than or equal to 104% of the aggregate amount of letters of credit issued and outstanding at any given time (the “L/C Cash Collateral”).

Upon the termination of the 2023 Amended ABL Credit Agreement on July 21, 2023, the letters of credit totaling $58 million issued under the 2023 Amended ABL Credit Agreement were transferred to the Amended and Restated L/C Facility Agreement. The Company used $59 million of the net proceeds from the Term Loans to cash collateralize the letters of credit transferred to the L/C Facility. In August 2023, the Company used $68 million of the funds in the L/C Cash Collateral account to cash collateralize the Company’s undiscounted actuarial workers’ compensation obligations directly with the NYS WCB, reducing the issued letters of credit to $31 million, and elected to reduce the L/C Facility Commitments to $50 million effective August 15, 2023.

The June 2023 L/C Facility Amendment also amended and restated the 2023 Amended L/C Facility Agreement to, among other things, (i) extended the maturity date to the earliest of (x) the fifth anniversary of the Restatement Date (as defined therein), (y) the date that is 90 days prior to the maturity of the Amended and Restated Term Loan Credit Agreement, as such date may be extended pursuant to the terms thereof (or the maturity date of any refinancing thereof), or (z) the date that is 90 days prior to the earliest scheduled maturity date or mandatory redemption date of any of the Company’s then-outstanding Series B Preferred Stock or Series C Preferred Stock or any refinancings of any of the foregoing, (ii) eliminated the existing cash maintenance requirements, and (iii) made certain other changes to the terms of the 2023 Amended L/C Facility Agreement.

Approximately $31 million and $43 million letters of credit were issued under the Amended and Restated L/C Facility Agreement as of December 31, 2023 and 2022, respectively. The balance on deposit in the L/C Cash Collateral account as of December 31, 2023 and 2022 was approximately $32 million and $44 million, respectively.

The Company’s obligations under the Amended and Restated L/C Facility Agreement are guaranteed by the Subsidiary Guarantors and are secured by (i) a first priority lien on the L/C Cash Collateral and (ii) a second priority lien on certain Term Loan Priority Collateral of the Company and U.S. subsidiary guarantors.

The Amended and Restated L/C Facility Agreement contains certain affirmative and negative covenants similar to the affirmative and negative covenants contained in the Amended and Restated Term Loan Credit Agreement. The Amended and Restated L/C Facility Agreement does not include a minimum liquidity or financial maintenance covenant.

The Company will pay an unused line fee of 37.5-50 basis points per annum, depending on whether the unused portion of the maximum commitments is less than or equal to 50% or greater than 50% of such commitments, respectively. The Company will pay a letter of credit fee of 3.75% per annum on issued and outstanding letters of credit, in addition to a fronting fee of 25 basis points on such letters of credit. Amounts drawn under any letter of credit will be reimbursed from the L/C Cash Collateral. If not so reimbursed, and not otherwise repaid by the Company to the L/C Lender, such amounts will accrue interest, to be paid monthly, at a floating Base Rate (as defined in the Amended and Restated L/C Facility Agreement) plus 2.75% per annum until repaid.

RED-Rochester, LLC

In January 2019 Kodak entered into a series of agreements with RED-Rochester, LLC (“RED”), which provides utilities to Eastman Business Park. Kodak received a payment of $14 million from RED. Kodak is required to pay a minimum annual payment to RED of approximately $2 million regardless of utility usage. Kodak is accounting for the $14 million payment from RED as debt. The minimum payments required under the agreement from Kodak to RED are reported as a reduction of the debt and interest expense using the effective interest method. The debt payments to RED continue until August 2033.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Note 5 - Goodwill and Other Intangible Assets - Schedule of Future Amortization Expense (Details) $ in Millions	Dec. 31, 2023 USD ($)
2024	$ 4
2025	3
Total	$ 7

Note 19 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2023

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

	*Year Ended*						*Year Ended*
	*December 31, 2023*						*December 31, 2022*
(in millions)	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	2,482		$	577		$	3,132		$	816
Service cost		13			2			13			3
Interest cost		117			20			80			9
Benefit payments		(283	)		(43	)		(294	)		(44	)
Plan Amendments		29			—			28			—
Actuarial loss (gain)		28			12			(479	)		(165	)
Special termination benefits		—			—			2			—
Currency adjustments		—			20			—			(42	)
Projected benefit obligation at end of period	$	2,386		$	588		$	2,482		$	577

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,659		$	526		$	4,105		$	626
Actual Return on plan assets		170			25			(152	)		(31	)
Employer contributions		—			6			—			5
Benefit payments		(283	)		(43	)		(294	)		(44	)
Currency adjustments		—			14			—			(30	)
Fair value of plan assets at end of period	$	3,546		$	528		$	3,659		$	526

Over (under) funded status at end of period	$	1,160		$	(60	)	$	1,177		$	(51	)

Accumulated benefit obligation at end of period	$	2,384		$	579		$	2,482		$	568

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

	*As of December 31,*
	*2023*						*2022*						*2021*
	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Discount rate		4.92	%		3.47	%		5.13	%		3.93	%		2.54	%		1.48	%
Salary increase rate		1.50	%		2.06	%		1.00	%		2.71	%		1.00	%		2.39	%
Interest crediting rate for cash balance plan		4.00	%	NA				4.00	%	NA				2.00	%	NA

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

	*As of December 31,*
	*2023*					*2022*
(in millions)		U.S.		Non-U.S.			U.S.		Non-U.S.
Pension and other postretirement assets	$	1,160	$	42		$	1,177	$	42
Pension and other postretirement liabilities		—		(102	)		—		(93	)
Net amount recognized	$	1,160	$	(60	)	$	1,177	$	(51	)

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]

	*As of December 31,*
	*2023*				*2022*
(in millions)		U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	—	$	406	$	—	$	209
Fair value of plan assets		—		304		—		116

Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]

	*As of December 31,*
	*2023*				*2022*
(in millions)		U.S.		Non-U.S.		U.S.		Non-U.S.
Accumulated benefit obligation	$	—	$	397	$	—	$	201
Fair value of plan assets		—		304		—		116

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

	*As of December 31,*
	*2023*						*2022*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service (cost) credit	$	(45	)	$	2		$	(25	)	$	2
Net actuarial gain (loss)		449			(52	)		594			(43	)
Total	$	404		$	(50	)	$	569		$	(41	)

Schedule of Amounts From Pension Plans Recognized in Other Comprehensive Income [Table Text Block]

	*Year Ended December 31,*
	*2023*						*2022*					*2021*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
Newly established (loss) gain	$	(115	)	$	(7	)	$	149		$	120	$	635		$	(4	)
Newly established prior service cost		(29	)		—			(28	)		—		—			—
Amortization of:
Prior service cost (credit)		9			—			(3	)		—		(7	)		—
Net actuarial (gain) loss		(30	)		1			—			10		30			9
Total (loss) income recognized in Other comprehensive (loss) income	$	(165	)	$	(6	)	$	118		$	130	$	658		$	5

Schedule of Net Benefit Costs [Table Text Block]

	*Year Ended December 31,*
	*2023*						*2022*						*2021*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	13		$	2		$	13		$	3		$	11		$	3
Interest cost		117			20			80			9			47			5
Expected return on plan assets		(257	)		(20	)		(178	)		(14	)		(167	)		(15	)
Amortization of:
Prior service cost (credit)		9			—			(3	)		—			(7	)		—
Actuarial (gain) loss		(30	)		1			—			10			30			9
Pension (income) expense before special termination benefits		(148	)		3			(88	)		8			(86	)		2
Special termination benefits		—			—			2			—			2			—
Net pension (income) expense for major defined benefit plans		(148	)		3			(86	)		8			(84	)		2
Other plans including unfunded plans		—			1			—			—			—			(2	)
Net pension (income) expense	$	(148	)	$	4		$	(86	)	$	8		$	(84	)	$	—

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

	*Year Ended December 31,*
	*2023*						*2022*						*2021*
	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Effective rate for service cost		5.04	%		3.44	%		3.45	%		1.60	%		2.11	%		1.17	%
Effective rate for interest cost		5.02	%		3.80	%		2.97	%		1.20	%		1.42	%		0.70	%
Salary increase rate		1.00	%		2.71	%		1.00	%		2.39	%		3.50	%		1.56	%
Expected long-term rate of return on plan assets		7.50	%		4.16	%		5.30	%		2.67	%		5.20	%		2.56	%
Interest crediting rate for cash balance plan		3.85	%	NA				2.58	%	NA				1.75	%	NA

Schedule of Allocation of Plan Assets [Table Text Block]

	*As of December 31,*
	*2023*			*2022*			*2023 Target*
Asset Category
Debt securities		20	%		20	%	18-24%
Real estate		0	%		1	%	0%
Cash and cash equivalents		5	%		7	%	0-10%
Private equity		31	%		30	%	23-28%
Hedge funds⁽¹⁾		44	%		42	%	46-58%
Total		100	%		100	%

	*As of December 31,*
	*2023*			*2022*			*2023 Target*
Asset Category
Equity securities		6	%		6	%	0-10%
Debt securities		16	%		16	%	10-20%
Real estate		2	%		2	%	0-5%
Cash and cash equivalents		2	%		4	%	0-5%
Hedge Funds		6	%		4	%	0-10%
Private equity		8	%		8	%	0-10%
Insurance contracts		60	%		60	%	25-75%
Total		100	%		100	%

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

	*U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents ⁽¹⁾	$	164	$	—	$	—	$	—	$	164

Debt Securities:⁽²⁾
Government bonds		—		32		—		—		32
Investment grade bonds		—		682		—		—		682

Real estate		—		—		—		18		18

Other:
Hedge funds		—		—		—		1,552		1,552
Private Equity		—		—		3		1,094		1,097
Derivatives with unrealized gains		1		—		—		—		1
	$	165	$	714	$	3	$	2,664	$	3,546

	*U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents ⁽¹⁾	$	251	$	—	$	—	$	—	$	251

Debt Securities: ⁽²⁾
Government bonds		—		39		—		—		39
Investment grade bonds		—		717		—		—		717

Real estate		—		—		—		29		29

Other:
Hedge funds		—		—		—		1,528		1,528
Private Equity		—		—		3		1,092		1,095
	$	251	$	756	$	3	$	2,649	$	3,659

	*Non - U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents	$	13	$	—	$	—	$	—	$	13

Equity securities		33		—		—		—		33

Debt securities:
Investment grade bonds		35		45		—		—		80
Global high yield & emerging market debt		2		—		—		—		2

Real estate		—		—		—		11		11

Other:
Hedge Funds		—		—		—		29		29
Private equity		—		—		—		42		42
Insurance contracts		—		30		287		—		317
Derivatives with unrealized gains		1		—		—		—		1
	$	83	$	75	$	287	$	82	$	527

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

Equity securities		31		—		—		—		31

Debt securities:
Investment grade bonds		35		45		—		—		80
Global high yield & emerging market debt		2		—		—		—		2

Real estate		—		—		—		11		11

Other:
Hedge Funds		—		—		—		20		20
Private equity		—		—		—		43		43
Insurance contracts		—		29		289		—		318
	$	89	$	74	$	289	$	74	$	526

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]

Investments Valued at NAV at December 31, 2023

Unfunded

Redemption

(in millions):

Fair Value

Commitments

Frequency

Notice Period

Real estate

—

N/A

Private equity

1,094

172

N/A

Hedge Funds

1,552

—

Bi-Monthly, Monthly, Quarterly, Semi-Annual, and Annual

5-365 days

Total

2,664

172

Investments Valued at NAV at December 31, 2022

Unfunded

Redemption

(in millions):

Fair Value

Commitments

Frequency

Notice Period

Real estate

—

N/A

Private equity

1,092

229

N/A

Hedge Funds

1,528

Bi-Monthly, Monthly, Quarterly, Semi-Annual, and Annual

5-365 days

Total

2,649

255

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

	*U.S.*
			*Net Realized and Unrealized Gains*
					*Relating to*
	*Balance at*		*Relating to*		*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*		*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2023*		*Still Held*		*Period*		*Settlements*		*2023*
Private Equity		3		—		—		—		3
Total	$	3	$	—	$	—	$	—	$	3

	*U.S.*
			*Net Realized and Unrealized Gains*
					*Relating to*
	*Balance at*		*Relating to*		*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*		*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2022*		*Still Held*		*Period*		*Settlements*		*2022*
Private Equity		—		—		—		3		3
Total	$	—	$	—	$	—	$	3	$	3

	*U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2021*		*Still Held*			*Period*		*Settlements*		*2021*
Private Equity		5		(5	)		—		—		—
Total	$	5	$	(5	)	$	—	$	—	$	—

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2023		Still Held			Period		Settlements		2023
Insurance Contracts		289		(2	)		—		—		287
Total	$	289	$	(2	)	$	—	$	—	$	287

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2022		Still Held			Period		Settlements		2022
Insurance Contracts		342		(53	)		—		—		289
Total	$	342	$	(53	)	$	—	$	—	$	289

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2021		Still Held			Period		Settlements		2021
Insurance Contracts		291		(37	)		—		88		342
Total	$	291	$	(37	)	$	—	$	88	$	342

Schedule of Expected Pension Plan Payments [Table Text Block]

(in millions)		U.S.		Non-U.S.
2024	$	263	$	45
2025		254		43
2026		242		42
2027		230		41
2028		219		40
2029 - 2033		935		184

Hedge Funds [Member]

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]

			*Redemption*	*Redemption*
(in millions)	*Net Asset Value*		*Frequency*	*Notice Period*
Multi-strategy hedge funds	$	509	Quarterly	45-90 days
Relative value hedge funds		342	Bi-monthly, Quarterly	6-120 days
Directional hedge funds		143	Monthly	5 days
Equity long/short hedge funds		264	Monthly, Quarterly	45-90 days
Sector specialist hedge funds		120	Quarterly, Semi-Annually	60-90 days
Long-biased hedge funds		160	Quarterly, Annually	60-90 days
Event driven hedge funds		14	Quarterly	90 days
	$	1,552

			*Redemption*	*Redemption*
(in millions)	*Net Asset Value*		*Frequency*	*Notice Period*
Multi-strategy hedge funds	$	495	Quarterly	45-90 days
Relative value hedge funds		331	Bi-monthly, Quarterly	6-120 days
Directional hedge funds		167	Monthly	5 days
Equity long/short hedge funds		227	Quarterly	45-90 days
Sector specialist hedge funds		135	Quarterly, Semi-Annually	60-90 days
Long-biased hedge funds		159	Quarterly, Annually	60-90 days
Event driven hedge funds		14	Quarterly	90 days
	$	1,528

Note 26 - Segment Information - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ 1,117

$ 1,205

$ 1,150

Depreciation and amortization

1,117

1,205

1,150

(30)

(29)

(31)

Restructuring costs and other

(7)

(10)

(6)

Consulting and Other Costs

Other operating (expense) income, net (3)

(6)

Interest expense (3)

(52)

(40)

(33)

Pension income excluding service cost component (3)

161

102

Loss on early extinguishment of debt (3)

(27)

(0)

Other income (charges), net (3)

(1)

Continuing Operations [Member]

1,117

1,205

1,150

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

1,117

1,205

1,150

Depreciation and amortization

(30)

(29)

(31)

Restructuring costs and other

(10)

(13)

(6)

Consulting and Other Costs

(7)

(5)

(7)

^[1]

(19)

Idle costs (2)

^[2]

(3)

(2)

Other operating (expense) income, net (3)

(6)

Interest expense (3)

^[3]

(52)

(40)

(33)

Pension income excluding service cost component (3)

^[3]

161

102

Loss on early extinguishment of debt (3)

^[3]

(27)

Other income (charges), net (3)

^[3]

(1)

Consolidated earnings from continuing operations before income taxes

Continuing Operations [Member] | Operating Segments [Member]

1,100

1,189

1,135

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

1,100

1,189

1,135

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

Continuing Operations [Member] | Operating Segments [Member] | Advanced Materials And Chemicals [Member]

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

Print [Member]

828

938

908

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

828

938

908

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

Advanced Materials And Chemicals [Member]

255

234

212

Advanced Materials And Chemicals [Member] | Continuing Operations [Member] | Operating Segments [Member]

255

234

212

255

234

212

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

255

234

212

(1)

(6)

Brand [Member]

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

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

All Other [Member]

All Other [Member] | Continuing Operations [Member]

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

$ 2

$ 3

$ 2

[1]	Consulting and other costs are professional services and internal costs associated with corporate strategic initiatives, investigations and litigation. Consulting and other costs include $10 million of income in the year ended December 31, 2022 representing insurance reimbursement of legal costs previously paid by the Company associated with investigations and litigation matters. Kodak received $5 million of insurance reimbursement in the fourth quarter of 2022 and the remaining $5 million in January 2023.
[2]	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 and the costs, net of any rental income received, of underutilized portions of certain properties.
[3]	As reported in the Consolidated Statement of Operations.

Note 2 - Cash, Cash Equivalents and Restricted Cash - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)
$ in Millions

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

^[1]

Dec. 31, 2020

Cash and cash equivalents

$ 255

$ 217

Restricted cash reported in Other current assets

Restricted cash

110

Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows

$ 377

^[1]

$ 286

^[1]

$ 423

$ 256

[1]	Refer to Note 2, “Cash, Cash Equivalents and Restricted Cash” for the components of cash, cash equivalents and restricted cash.

Note 6 - Other Current Liabilities - Summary of Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Deferred revenue and customer deposits	$ 37	$ 40
Employment-related liabilities	36	35
Customer rebates	12	18
Workers' compensation	10	9
Restructuring liabilities	5	7
Accrued interest	9	6
Preferred Stock dividends payable	1	1
Other	34	27
Total	$ 144	$ 143

Insider Trading Arrangements

12 Months Ended

Dec. 31, 2023

ecd_TradingArrByIndTable

Material Terms of Trading Arrangement [Text Block]

ITEM 9B. OTHER INFORMATION

Rule 10b5-1 Trading Plans

The adoption or termination of contracts, instructions or written plans for the purchase or sale of our securities by our Section 16 officers and directors for the three months ended December 31, 2023, each of which is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act (“Rule 10b5-1 Plan”), were as follows:

(1)	On December 21, 2023, David E. Bullwinkle, Chief Financial Officer and Senior Vice President, adopted a Rule 10b5-1 Plan with respect to the potential exercise of vested stock options and the associated sale of up to 518,289 shares of Kodak common stock, which plan commences on March 21, 2024 and expires on December 31, 2024 or upon the earlier completion of all authorized transactions under such plan.

(2)	On December 21, 2023, Roger W. Byrd, General Counsel, Secretary and Senior Vice President, adopted a Rule 10b5-1 Plan with respect to the potential exercise of vested stock options and the associated sale of up to 135,201 shares of Kodak common stock, which plan commences on March 21, 2024 and expires on March 15, 2025 or upon the earlier completion of all authorized transactions under such plan.

None of our other Section 16 officers or directors adopted or terminated a "non-Rule 10b5-1 trading arrangement" as defined in Item 408 of Regulation S-K.

Non-Rule 10b5-1 Arrangement Adopted [Flag]

false

Rule 10b5-1 Arrangement Terminated [Flag]

false

Non-Rule 10b5-1 Arrangement Terminated [Flag]

false

David E. Bullwinkle [Member]

ecd_TradingArrByIndTable

Trading Arrangement, Securities Aggregate Available Amount

518,289

Trading Arrangement Adoption Date

December 21, 2023

Trading Arrangement, Individual Name

David E. Bullwinkle

Trading Arrangement, Individual Title

Chief Financial Officer and Senior Vice President

Rule 10b5-1 Arrangement Adopted [Flag]

true

Roger W. Byrd [Member]

ecd_TradingArrByIndTable

Trading Arrangement, Securities Aggregate Available Amount

135,201

Trading Arrangement Adoption Date

December 21, 2023

Trading Arrangement, Individual Name

Roger W. Byrd

Trading Arrangement, Individual Title

Secretary and Senior Vice President

Rule 10b5-1 Arrangement Adopted [Flag]

true

Note 17 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
(in millions)		2023			2022			2021
Earnings (loss) from continuing operations before income taxes:
U.S.	$	36		$	(2	)	$	(12	)
Outside the U.S.		51			33			40
Total	$	87		$	31		$	28
U.S. income taxes:
Deferred benefit		(1	)		(3	)		(1	)
Income taxes outside the U.S.:
Current provision		12			7			4
Deferred provision		1			1			1
Total provision	$	12		$	5		$	4

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

	*Year Ended December 31,*
(in millions)		2023			2022			2021
Amount computed using the statutory rate	$	18		$	7		$	6
Increase (reduction) in taxes resulting from:
Unremitted foreign earnings		1			(2	)		(1	)
Operations outside the U.S.		13			4			8
Legislative tax law and rate changes		—			—			(28	)
Valuation allowance		(19	)		(9	)		20
Tax settlements and adjustments, including interest		—			4			(1	)
Other, net		(1	)		1			—
Provision for income taxes	$	12		$	5		$	4

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

	*As of December 31,*
(in millions)		2023			2022
Deferred tax assets
Restructuring programs	$	1		$	2
Leasing		2			3
Foreign tax credit		281			358
Inventories		11			14
Investment tax credit		25			26
Employee deferred compensation		23			22
Depreciation		31			33
Research and development costs		42			42
Tax loss carryforwards		529			506
Other deferred revenue		2			2
Other		79			74
Total deferred tax assets before valuation allowances	$	1,026		$	1,082
Valuation allowances		(778	)		(826	)
Total net deferred tax assets	$	248		$	256

Deferred tax liabilities
Pension and postretirement obligations	$	(251	)	$	(258	)
Goodwill/intangibles		(8	)		(8	)
Unremitted foreign earnings		(16	)		(17	)
Total deferred tax liabilities		(275	)		(283	)
Net deferred tax liabilities	$	(27	)	$	(27	)

	*As of December 31,*
(in millions)		2023			2022
Other long-term liabilities	$	(27	)	$	(27	)
Net deferred tax liabilities	$	(27	)	$	(27	)

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

	*Year Ended December 31,*
(in millions)		2023			2022			2021
Balance as of January 1	$	3		$	4		$	8
Tax positions related to the current year:
Additions		—			—			—
Tax positions related to prior years:
Additions		1			1			—
Reductions		(1	)		(2	)		(1	)
Settlements with taxing jurisdictions		(1	)		—			(3	)
Balance as of December 31	$	2		$	3		$	4

Note 15 - Other Operating Income, Net

12 Months Ended

Dec. 31, 2023

Other Operating Income and Expense [Text Block]

NOTE 15: OTHER OPERATING EXPENSE (INCOME), NET

	*Year Ended December 31,*
(in millions)	*2023*		*2022*			*2021*
Asset impairments ^{(1) (2)}	$	5	$	1		$	—
Legal settlements		—		(1	)		(7	)
Loss related to the sales of assets		—		—			1
Other		1		(1	)		—
Total	$	6	$	(1	)	$	(6	)

	⁽¹⁾	In the fourth quarter of 2023, Kodak recorded an impairment charge of $4 million related to the Electrophotographic Printing Solutions (“EPS”) business due to the continued impacts of the decision to cease manufacturing of the EPS equipment products. The fair value of EPS was estimated using a discounted cash flow method (Level 3).

	⁽²⁾	In the fourth quarter of 2022, Kodak recorded an impairment charge of $1 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets".

Note 10 - Leases - Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating cash flows for operating leases	$ 20	$ 19	$ 21
Operating cash flow for finance leases	0	0	0
Financing cash flow for finance leases	1	1	1
Total	$ 21	$ 20	$ 22
Operating (Year)	5 years	5 years	5 years
Finance (Year)	3 years	3 years	2 years
Operating	13.22%	12.17%	11.91%
Finance	6.42%	5.18%	5.56%

Consolidated Statement of Comprehensive (Loss) Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
NET EARNINGS	$ 75	$ 26	$ 24
Other comprehensive (loss) income, net:
Currency translation adjustments	(8)	(12)	6
Pension and other postretirement benefit plan obligation activity, net of tax	(173)	253	661
Other comprehensive (loss) income, net attributable to Eastman Kodak Company	(181)	241	667
COMPREHENSIVE (LOSS) INCOME, NET	$ (106)	$ 267	$ 691

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

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-Paragraph 22
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-Paragraph 1
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Note 19 - Retirement Plans - Weighted-average Asset Allocation By Assets Category (Details)

Dec. 31, 2023

Dec. 31, 2022

Major US Plans [Member]

Major US Plans [Member] | Debt Securities [Member]

100.00%

Major US Plans [Member] | Debt Securities [Member] | Minimum [Member]

20.00%

Major US Plans [Member] | Debt Securities [Member] | Maximum [Member]

18.00%

Major US Plans [Member] | Real Estate [Member]

24.00%

0.00%

1.00%

Major US Plans [Member] | Cash and Cash Equivalents [Member]

0.00%

Major US Plans [Member] | Cash and Cash Equivalents [Member] | Minimum [Member]

5.00%

7.00%

Major US Plans [Member] | Cash and Cash Equivalents [Member] | Maximum [Member]

0.00%

Major US Plans [Member] | Private Equity Funds [Member]

10.00%

Major US Plans [Member] | Private Equity Funds [Member] | Minimum [Member]

31.00%

30.00%

Major US Plans [Member] | Private Equity Funds [Member] | Maximum [Member]

23.00%

Major US Plans [Member] | Hedge Funds [Member]

28.00%

Major US Plans [Member] | Hedge Funds [Member] | Minimum [Member]

^[1]

44.00%

42.00%

Major US Plans [Member] | Hedge Funds [Member] | Maximum [Member]

^[1]

46.00%

Major Non-US Plans [Member]

^[1]

58.00%

Major Non-US Plans [Member] | Debt Securities [Member]

100.00%

Major Non-US Plans [Member] | Debt Securities [Member] | Minimum [Member]

16.00%

Major Non-US Plans [Member] | Debt Securities [Member] | Maximum [Member]

10.00%

Major Non-US Plans [Member] | Equity Securities [Member]

20.00%

Major Non-US Plans [Member] | Equity Securities [Member] | Minimum [Member]

6.00%

Major Non-US Plans [Member] | Equity Securities [Member] | Maximum [Member]

0.00%

Major Non-US Plans [Member] | Real Estate [Member]

10.00%

Major Non-US Plans [Member] | Real Estate [Member] | Minimum [Member]

2.00%

Major Non-US Plans [Member] | Real Estate [Member] | Maximum [Member]

0.00%

Major Non-US Plans [Member] | Cash and Cash Equivalents [Member]

5.00%

Major Non-US Plans [Member] | Cash and Cash Equivalents [Member] | Minimum [Member]

2.00%

4.00%

Major Non-US Plans [Member] | Cash and Cash Equivalents [Member] | Maximum [Member]

0.00%

Major Non-US Plans [Member] | Private Equity Funds [Member]

5.00%

Major Non-US Plans [Member] | Private Equity Funds [Member] | Minimum [Member]

8.00%

Major Non-US Plans [Member] | Private Equity Funds [Member] | Maximum [Member]

0.00%

Major Non-US Plans [Member] | Hedge Funds [Member]

10.00%

Major Non-US Plans [Member] | Hedge Funds [Member] | Minimum [Member]

6.00%

4.00%

Major Non-US Plans [Member] | Hedge Funds [Member] | Maximum [Member]

0.00%

Major Non-US Plans [Member] | Insurance Contracts [Member]

10.00%

Major Non-US Plans [Member] | Insurance Contracts [Member] | Minimum [Member]

60.00%

Major Non-US Plans [Member] | Insurance Contracts [Member] | Maximum [Member]

25.00%

Consolidation, Policy [Policy Text Block]

75.00%

[1]	The 2023 target for hedge funds includes a policy allocation to U.S. government bonds that is obtained via treasury futures contracts.

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 07, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0000031235
Entity Registrant Name	EASTMAN KODAK CO
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	1-00087
Entity Incorporation, State or Country Code	NJ
Entity Tax Identification Number	16-0417150
Entity Address, Address Line One	343 State Street
Entity Address, City or Town	Rochester
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14650
City Area Code	800
Local Phone Number	356-3259
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	KODK
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 293,000,000
Entity Common Stock, Shares Outstanding		79,900,000
Auditor Firm ID	42
Auditor Name	Ernst & Young
Auditor Location	Rochester, New York, USA

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

BASIS OF CONSOLIDATION

Reclassification, Comparability Adjustment [Policy Text Block]

RECLASSIFICATIONS

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY

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

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 assets’ estimated useful life.

Internal Use Software, Policy [Policy Text Block]

INTERNAL USE SOFTWARE

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

GOODWILL

Workers Compensation [Policy Text Block]

WORKERS’ COMPENSATION

Lessor, Lessee, Leases [Policy Text Block]

LEASES

Kodak as lessee

Kodak as Lessor

Revenue [Policy Text Block]

REVENUE

In service arrangements such as consulting where final acceptance by the customer is required, revenue is deferred until all acceptance criteria have been met and Kodak has a legal right to payment.

Sales and usage-based taxes are excluded from revenues.

Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]

ALLOWANCE FOR CREDIT LOSSES

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Advertising Cost [Policy Text Block]

ADVERTISING

Shipping and Handling Costs [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 revenue and Cost of revenues, 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 ISSUED ACCOUNTING PRONOUNCEMENTS

Note 8 - Debt and Credit Facilities - Schedule of Maturities of Debt and Finance Leases Outstanding (Details) $ in Millions	Dec. 31, 2023 USD ($)
2024, Carrying value	$ 1
2024, Maturity value	1
2025, Carrying value	1
2026, Carrying value	1
2026, Maturity value	1
2027, Carrying value	1
2027, Maturity value	1
2028, Carrying value	447
2028, Maturity value	582
2029 and thereafter, Carrying value	7
2029 and thereafter, Maturity value	7
Total, Carrying value	458
Total, Maturity value	$ 593

Note 14 - Revenue - Schedule of Contract Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Contract liabilities - current	$ 37	$ 40
Total	100	51
Other Current Assets [Member]
Contract assets	1	1
Other Current Liabilities [Member]
Contract liabilities - current	37	40
Other Noncurrent Liabilities [Member]
Contract liabilities - long-term	$ 63	$ 11

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2023

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.

				*Advanced*
				*Materials and*					*Consolidated*
(in millions)	*Print*			*Chemicals*			*Brand*		*Total*
Balance as of December 31, 2021	$	6		$	—		$	6	$	12
Impairment		—			—			—		—
As of December 31, 2022		6			—			6		12
Impairment		—			—			—		—
As of December 31, 2023	$	6		$	—		$	6	$	12

Gross goodwill	$	62		$	8		$	6	$	76
Accumulated impairment losses		(56	)		(8	)		—		(64	)
Balance as of December 31, 2023	$	6		$	—		$	6	$	12

The Print segment has four goodwill reporting units: Prepress Solutions, Electrophotographic Printing Solutions; Prosper and Versamark; and Software. The Advanced Materials and Chemicals segment has two goodwill reporting units: Motion Picture and Industrial Films and Chemicals; and Advanced Materials and Functional Printing. The Brand segment has one goodwill reporting unit. As of December 31, 2023, goodwill is only recorded in the Brand and Software reporting units.

Based upon the results of Kodak’s December 31, 2023 and 2022 annual impairment tests, no impairment of goodwill is indicated. As of December 31, 2023 and 2022 the carrying value of the Brand reporting unit was negative.

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2023 and 2022 were as follows:

	*As of December 31, 2023*
							*Weighted Average*
							*Remaining*
	*Gross Carrying*		*Accumulated*				*Amortization Period*
(in millions)	*Amount*		*Amortization*		*Net*		*(in years)*
Technology-based	$	99	$	92	$	7	2 years
Kodak trade name		17		—		17	Indefinite life
Customer-related		9		9		—	0 years
Total	$	125	$	101	$	24

	*As of December 31, 2022*
							*Weighted Average*
							*Remaining*
	*Gross Carrying*		*Accumulated*				*Amortization Period*
(in millions)	*Amount*		*Amortization*		*Net*		*(in years)*
Technology-based	$	99	$	88	$	11	3 years
Kodak trade name		17		—		17	Indefinite life
Customer-related		9		9		-	1 year
Total	$	125	$	97	$	28

Based on the results of Kodak’s December 31, 2023 annual impairment test, the carrying value of the Kodak trade name exceeded its fair value and Kodak recorded a pre-tax impairment charge of less than $1 million. Based on the results of Kodak’s December 31, 2022 annual impairment test, the carrying value of the Kodak trade name exceeded its fair value and Kodak recorded a pre-tax impairment charge of $1 million driven by lower forecasted revenues primarily associated with the decision to cease manufacturing of the Electrophotographic Printing Solutions equipment products. The $1 million impairment charge is included in Other operating expense (income), net for the year ended December 31, 2022 in the Consolidated Statement of Operations.

Amortization expense related to intangible assets was $4 million for the year ended December 31, 2023 and $5 million for each of the years ended December 31, 2022 and 2021.

Estimated future amortization expense related to intangible assets that are currently being amortized as of December 31, 2023 was as follows:

(in millions)
2024	$	4
2025		3
Total	$	7

Note 22 - Stock-based Compensation - Schedule Of Share Based Payment Award Restricted Stock Valuation Assumptions (Details) - $ / shares			12 Months Ended
	Feb. 16, 2023	Feb. 15, 2023	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 3.48
Risk-free interest rate			3.80%
Term (in years) (Year)			3 years
Volatility			60.00%
Weighted-average expected dividend yield	0.00%	0.00%	0.00%
Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 3.03
Risk-free interest rate			3.80%
Term (in years) (Year)			3 years
Volatility			60.00%
Weighted-average expected dividend yield			0.00%

Note 15 - Other Operating Income, Net (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
(in millions)	*2023*		*2022*			*2021*
Asset impairments ^{(1) (2)}	$	5	$	1		$	—
Legal settlements		—		(1	)		(7	)
Loss related to the sales of assets		—		—			1
Other		1		(1	)		—
Total	$	6	$	(1	)	$	(6	)

Note 20 - Other Postretirement Benefits

12 Months Ended

Dec. 31, 2023

Postemployment Benefits Disclosure [Text Block]

NOTE 20: OTHER POSTRETIREMENT BENEFITS

In Canada, Kodak provides medical, dental, life insurance, and survivor income benefits to eligible retirees. The plan is closed to new participants. Information on the Canada other postretirement benefit plan is presented below.

The measurement date used to determine the net benefit obligation for the Canada other postretirement benefit plan is December 31.

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

	*Year Ended December 31,*
(in millions)		2023			2022
Net benefit obligation at beginning of period	$	43		$	52
Interest cost		2			1
Actuarial gain		—			(7	)
Benefit payments		(2	)		(3	)
Net benefit obligation at end of period	$	43		$	43

Underfunded status at end of period		(43	)		(43	)

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

	*As of December 31,*
(in millions)		2023			2022
Other current liabilities	$	(3	)	$	(3	)
Pension and other postretirement liabilities		(40	)		(40	)
	$	(43	)	$	(43	)

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

	*As of December 31,*
(in millions)		2023		2022
Net actuarial gain	$	10	$	11

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

	*Year Ended December 31,*
(in millions)		2023		2022
Newly established gain	$	—	$	7
Total gain recognized in Other comprehensive loss (income)	$	—	$	7

Other postretirement benefit cost included:

	*Year Ended December 31,*
(in millions)		2023			2022		2021
Components of net postretirement benefit cost:
Service cost	$	—		$	—	$	—
Interest cost		2			1		1
Amortization of:
Actuarial gain		(1	)		—		—
Other postretirement benefit cost from continuing operations	$	1		$	1	$	1

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

	*As of December 31,*
	*2023*			*2022*
Discount rate		4.64	%		5.15	%
Salary increase rate		1.85	%		2.10	%

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

	*Year Ended December 31,*
	*2023*			*2022*			*2021*
Effective rate for interest cost		5.13	%		2.53	%		1.81	%
Salary increase rate		2.10	%		1.85	%		1.70	%

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

	*2023*			*2022*
Healthcare cost trend		5.73	%		5.64	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		3.32	%		3.57	%
Year that the rate reaches the ultimate trend rate	2040			2043

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

2024	$	3
2025		3
2026		3
2027		3
2028		3
2029 - 2033		12

Note 8 - Debt and Credit Facilities (Details Textual)					1 Months Ended		3 Months Ended		6 Months Ended	7 Months Ended	12 Months Ended
Note 8 - Debt and Credit Facilities (Details Textual)	Jul. 21, 2023 USD ($)	Mar. 31, 2023 USD ($)	Feb. 26, 2021 USD ($) $ / shares shares	Jan. 31, 2019 USD ($)	Aug. 31, 2023 USD ($)	Jan. 31, 2019 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Jul. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($)	Feb. 26, 2024 USD ($)	Jun. 30, 2023 USD ($)	May 31, 2023 USD ($)	Mar. 14, 2023 USD ($)	Feb. 25, 2021 USD ($)
Long-Term Debt, Total									$ 458,000,000		$ 458,000,000	$ 317,000,000
Gain (Loss) on Extinguishment of Debt											$ (27,000,000)	$ (0)	$ (0)
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares			$ 0.01						$ 0.01		$ 0.01	$ 0.01
Proceeds from Issuance of Common Stock											$ 0	$ 0	10,000,000
Embedded Derivative, Fair Value of Embedded Derivative Liability									$ 2,000,000		2,000,000	4,000,000
Revenue from Contract with Customer, Excluding Assessed Tax											1,117,000,000	$ 1,205,000,000	1,150,000,000
Percentage Of Aggregate Sales Of Unrestricted Subsidiaries To Consolidated Sales Of Entity												1.00%
Assets									2,355,000,000		2,355,000,000	$ 2,285,000,000
Percentage Of Aggregate Assets Of Unrestricted Subsidiaries To Consolidated Assets Of Entity												1.00%
A B L Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 90,000,000
L C Facility Agreement [Member]
Line of Credit Facility, Daily Minimum Liquidity																	$ 50,000,000
Letters of Credit Outstanding, Amount									$ 31,000,000		31,000,000	$ 43,000,000
Line of Credit Facility, Aggregate Cash Collateral Percentage									104.00%
Letter of Credit, Commitment Amount									$ 50,000,000		50,000,000				$ 100,000,000		50,000,000
Letters of Credit, Amount Transferred	$ 58,000,000
Proceeds From Issuance of Debt, Collateralize Letters of Credit	59,000,000
Reductions of Collateral Account to Fund Liabilities					$ 68,000,000
Letter Of Credit Cash Collateral									32,000,000		$ 32,000,000	44,000,000
Line of Credit Facility, Percentage of Letter of Credit Fee											3.75%
Line of Credit Facility, Commitment Fee Percentage											0.25%
Debt Instrument, Basis Spread on Variable Rate											2.75%
Amended A B L Credit Agreement [Member]
Lender Commitments Threshold Trigger Excess Availability Amount										$ 11,250,000		$ 11,250,000
Excess Availability Percentage Of Lender Commitments Threshold Triggering Cash Dominion Control												12.50%
Excess Availability Below Which Fixed Charge Coverage Ratios Triggered										12.50%
Fixed Charged Coverage Ratio Required										1
Amended A B L Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity			90,000,000															$ 110,000,000
Lender Commitments Threshold Trigger Excess Availability Amount			11,250,000									$ 11,250,000				$ 11,250,000		$ 13,750,000
Line of Credit Facility, Daily Minimum Liquidity																	50,000,000
Line of Credit Facility, Quarterly Minimum Liquidity																	$ 80,000,000
Letters of Credit Outstanding, Amount															$ 58,000,000
Minimum Liquidity Current Balance		$ 143,000,000										$ 150,000,000
Excess Availability Percentage Of Lender Commitments Threshold Triggering Cash Dominion Control												12.50%				12.50%
Line of Credit Facility, Remaining Borrowing Capacity												$ 21,000,000				$ 17,000,000
Excess Availability Below Which Fixed Charge Coverage Ratios Triggered																		12.50%
Amended A B L Credit Agreement [Member] \| Scenario, Plan [Member]
Line of Credit Facility, Maximum Borrowing Capacity														$ 81,000,000
A B L Credit Agreement [Member]
Lender Commitments Threshold Trigger Excess Availability Amount			$ 11,250,000
Excess Availability Below Which Fixed Charge Coverage Ratios Triggered																		12.50%
Proforma Fixed Charge Coverage Ratio										1		1
Consolidated EBITDA Exceeding Fixed Charges, Amount		$ 9,000,000
Percentage Of Aggregate Consolidated Sales To Qualify Restricted Subsidiaries To Be Designated As Unrestricted Subsidiaries												7.50%
Percentage Of Aggregate Consolidated Assets To Qualify Restricted Subsidiaries To Be Designated As Unrestricted Subsidiaries												7.50%
A B L Credit Agreement [Member] \| Unrestricted Subsidiaries [Member]
Revenue from Contract with Customer, Excluding Assessed Tax												$ 6,000,000	7,000,000
Assets												12,000,000
Letter Of Credit Facility Agreement [Member]
Line of Credit Facility, Aggregate Cash Collateral Percentage			103.00%
Minimum Liquidity Requirement												80,000,000
Two Thousand Twenty One Notes Embedded Derivative [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability			$ 12,000,000							$ 5,000,000		2,000,000
Original Term Loan Credit Agreement [Member]
Long-Term Debt, Total	293,000,000
Proceeds from Issuance of Debt											$ 0	49,000,000	215,000,000
Repayments of Debt	316,000,000										316,000,000	(0)	(0)
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	2,000,000
Gain (Loss) on Extinguishment of Debt								$ (23,000,000)
Two Thousand Twenty One Convertible Debt [Member]
Debt Instrument, Face Amount			$ 25,000,000
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Gain (Loss) on Extinguishment of Debt								$ (4,000,000)
Debt Instrument, Convertible, Conversion Ratio			100
Debt Conversion, Original Debt, Amount			$ 1,000
Initial Conversion Price Per Share of Common Stock (in dollars per share) \| $ / shares			$ 10
Debt Instrument, Convertible, Stock Price Trigger (in dollars per share) \| $ / shares			$ 14.5
Holder Fundamental Transaction Election Period (Day)			30 days
Convertible Notes Payable, Noncurrent												18,000,000
Convertible Debt, Fair Value Disclosures	24,000,000											16,000,000
Extinguishment of Debt, Amount	28,000,000
UNITED STATES
Revenue from Contract with Customer, Excluding Assessed Tax											483,000,000	$ 486,000,000	$ 426,000,000
Minimum [Member] \| Amended A B L Credit Agreement [Member]
Fixed Charged Coverage Ratio Required												1						1
Minimum [Member] \| Revolving Credit Facility [Member] \| A B L Credit Agreement [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage										0.375%
Minimum [Member] \| Two Thousand Twenty One Convertible Debt [Member]
Debt Instrument, Convertible, Threshold Trading Days			45
Maximum [Member] \| Revolving Credit Facility [Member] \| A B L Credit Agreement [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage										0.50%
Maximum [Member] \| Two Thousand Twenty One Convertible Debt [Member]
Debt Instrument, Convertible, Threshold Consecutive Trading Days			60
Term Loan Credit Agreement [Member]
Long-Term Debt, Total			$ 225,000,000
Long Term Debt, Maximum Additional Proceeds			$ 50,000,000
Term Loan Credit Agreement [Member] \| Securities Purchase Agreement [Member]
Common Stock, Shares, Issued (in shares) \| shares			1,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares			$ 0.01
Sale of Stock, Price Per Share (in dollars per share) \| $ / shares			$ 10
Proceeds from Issuance of Common Stock			$ 10,000,000
Refinancing Term Loans [Member]
Debt Instrument, Face Amount									$ 450,000,000		$ 450,000,000
Debt Instrument, Interest Rate, Annum Payable									7.50%		7.50%
Debt Instrument, Interest Rate, Payable In-kind									5.00%		5.00%
Debt Instrument, Interest Rate, Stated Percentage									12.50%		12.50%
Debt Instrument, Collateral Amount									$ 4,205,000,000		$ 4,205,000,000
Refinancing Term Loans [Member] \| Subsequent Event [Member]
Repayments of Debt							$ 17,000,000
Refinancing Term Loans [Member] \| UNITED STATES
Maximum Amount Liquidity Required									85,000,000		85,000,000
Refinancing Term Loans [Member] \| Minimum [Member]
Debt Instrument, Material Indebtness									20,000,000		20,000,000
Refinancing Term Loans [Member] \| Minimum [Member] \| UNITED STATES
Maximum Amount Liquidity Required									60,000,000		60,000,000
Refinancing Term Loans [Member] \| Maximum [Member]
Debt Instrument, Material Indebtness									$ 25,000,000		$ 25,000,000
Refinancing Term Loans [Member] \| Used to Refinance Obligations [Member]
Proceeds from Issuance of Debt	435,000,000
Refinancing Term Loans [Member] \| General Corporate Purposes and Working Capital Needs [Member]
Proceeds from Issuance of Debt	$ 29,000,000
Arrangements with R E D Rochester L L C [Member]
Long-Term Debt, Total				$ 14,000,000		$ 14,000,000
Proceeds from Issuance of Long-Term Debt						$ 14,000,000
Debt Instrument, Periodic Payment				$ 2,000,000

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

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Cash flows from operating activities:

Depreciation and amortization

$ 75

$ 26

$ 24

Pension and other postretirement income

(145)

(77)

(83)

Change in fair value of the Preferred Stock and Convertible Notes embedded derivatives

^[1],[2]

(3)

(7)

Asset impairments

^[3],[4]

Stock based compensation

Non-cash changes in workers' compensation and other employee benefit reserves

(1)

(15)

(4)

Net loss on sales of assets

Loss on early extinguishment of debt

Benefit from deferred income taxes

(1)

(3)

(1)

Increase in trade receivables

(16)

(12)

(5)

Decrease (increase) in miscellaneous receivables

(1)

(3)

Decrease (increase) in inventories

(31)

(19)

(Decrease) increase in trade accounts payable

(14)

(12)

Increase (decrease) in liabilities excluding borrowings and trade payables

(36)

(29)

Other items, net

Total adjustments

(37)

(142)

(71)

Net cash provided by (used in) operating activities

(116)

(47)

Cash flows from investing activities:

Additions to properties

(32)

(31)

(21)

Purchase of preferred equity interest

(25)

Net proceeds from sales of businesses/assets, net

Net cash used in investing activities

(32)

(56)

(20)

Other debt acquisition costs

(1)

(2)

Net proceeds from the sale of common stock

Preferred stock dividend payments

(4)

(7)

Treasury stock purchases

(1)

Finance lease payments

(1)

Net cash provided by financing activities

238

Effect of exchange rate changes on cash, cash equivalents and restricted cash

(8)

(4)

Net increase (decrease) in cash, cash equivalents and restricted cash

(137)

167

Cash, cash equivalents and restricted cash, beginning of period

286

^[5]

423

^[5]

256

Cash, cash equivalents and restricted cash, end of period (1)

^[5]

377

286

423

Cash paid for interest and income taxes was:

Interest (net of portion capitalized of $3 million in 2023 and 2022 and $0 million in 2021)

Income taxes (net of refunds)

Series C Preferred Stock [Member]

Net proceeds from Series C Preferred Stock

Series A Preferred Stock [Member]

Repurchase of Series A Preferred Stock

(100)

Amended and Restated Term Loan Agreement [Member]

Original Term Loan Credit Agreement [Member]

Net proceeds from debt

435

Convertible Notes [Member]

Net proceeds from debt

215

Repayment of debt

(316)

Proceeds from issuance of Convertible Notes

Repayment of debt

(28)

$ 0

$ 25

[1]	Refer to Note 13, “Financial Instruments”.
[2]	Refer to Note 14, “Financial Instruments”.
[3]	In the fourth quarter of 2022, Kodak recorded an impairment charge of $1 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets".
[4]	In the fourth quarter of 2023, Kodak recorded an impairment charge of $4 million related to the Electrophotographic Printing Solutions (“EPS”) business due to the continued impacts of the decision to cease manufacturing of the EPS equipment products. The fair value of EPS was estimated using a discounted cash flow method (Level 3)
[5]	Refer to Note 2, “Cash, Cash Equivalents and Restricted Cash” for the components of cash, cash equivalents and restricted cash.

Note 4 - Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4: PROPERTY, PLANT AND EQUIPMENT, NET

	*As of December 31,*
(in millions)	*2023*			*2022*
Land	$	55		$	51
Buildings and building improvements		137			134
Machinery and equipment		420			390
Construction in progress		27			29
Property, plant and equipment, gross		639			604
Accumulated depreciation		(470	)		(450	)
Property, plant and equipment, net	$	169		$	154

Depreciation expense was $26 million, $24 million and $26 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Note 19 - Retirement Plans

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Text Block]

NOTE 19: RETIREMENT PLANS

Substantially all U.S. employees are covered by a noncontributory defined benefit plan, the Kodak Retirement Income Plan (“KRIP” or the "U.S. Plan"), 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.

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 into 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 a specified percentage of their pay, plus interest based on the 30-year Treasury bond rate. In May 2022, the KRIP plan was amended to increase the employees’ crediting rates from 9% or 10% of pay based on employee classification to 12% or 13% of pay, retroactive to January 1, 2022. The plan amendment also provided a one-time service credit to eligible employees’ cash balance accounts. In May 2023, the KRIP plan was amended to provide another one-time service credit to eligible employees’ cash balance accounts.

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 information for the U.S. for all years presented relates to KRIP. The composition of the major Non-U.S. plans may vary from year to year. If the major Non-U.S. plan composition changes, prior year data is conformed to ensure comparability.

Obligations and Funded Status:

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*						*Year Ended*
	*December 31, 2023*						*December 31, 2022*
(in millions)	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	2,482		$	577		$	3,132		$	816
Service cost		13			2			13			3
Interest cost		117			20			80			9
Benefit payments		(283	)		(43	)		(294	)		(44	)
Plan Amendments		29			—			28			—
Actuarial loss (gain)		28			12			(479	)		(165	)
Special termination benefits		—			—			2			—
Currency adjustments		—			20			—			(42	)
Projected benefit obligation at end of period	$	2,386		$	588		$	2,482		$	577

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,659		$	526		$	4,105		$	626
Actual Return on plan assets		170			25			(152	)		(31	)
Employer contributions		—			6			—			5
Benefit payments		(283	)		(43	)		(294	)		(44	)
Currency adjustments		—			14			—			(30	)
Fair value of plan assets at end of period	$	3,546		$	528		$	3,659		$	526

Over (under) funded status at end of period	$	1,160		$	(60	)	$	1,177		$	(51	)

Accumulated benefit obligation at end of period	$	2,384		$	579		$	2,482		$	568

An actuarial loss of $28 million related to the U.S. Plan's projected benefit obligation ("PBO") was recognized in 2023, primarily driven by a decrease in the discount rate ($40 million), partially offset by a gain associated with favorable mortality experience ($12 million). Additionally, a prior service cost was recognized as a result of a plan amendment ($29 million) in 2023. In 2022, a PBO actuarial gain of $479 million was recognized for the U.S. Plan driven primarily by an increase in the discount rate ($582 million), partially offset by a loss associated with updated mortality assumptions ($105 million). Additionally, a prior service cost was recognized as a result of a plan amendment ($28 million). The Non-U.S. PBO actuarial loss of $12 million recognized in 2023 was driven by decreases in discount rates ($20 million) and unfavorable demographic experience ($1 million), partially offset by gains associated with lower inflation assumptions ($9 million). The Non-U.S. PBO actuarial gains of $165 million recognized in 2022 were driven primarily by an increase in the discount rates.

The actual return on plan assets for the U.S. Plan was $170 million for the year ended December 31, 2023 and negative $152 million for the year ended December 31, 2022. The return for 2023 reflected strong performance of debt securities and certain hedge fund investments, and the negative return for 2022 reflected negative bond performance due to rising interest rates. The total net realized losses from derivative investments for 2023 and 2022 were approximately ($1) million and ($128) million, respectively. Refer to discussion below on derivative instruments for further information.

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:

	*As of December 31,*
	*2023*						*2022*						*2021*
	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Discount rate		4.92	%		3.47	%		5.13	%		3.93	%		2.54	%		1.48	%
Salary increase rate		1.50	%		2.06	%		1.00	%		2.71	%		1.00	%		2.39	%
Interest crediting rate for cash balance plan		4.00	%	NA				4.00	%	NA				2.00	%	NA

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,*
	*2023*					*2022*
(in millions)		U.S.		Non-U.S.			U.S.		Non-U.S.
Pension and other postretirement assets	$	1,160	$	42		$	1,177	$	42
Pension and other postretirement liabilities		—		(102	)		—		(93	)
Net amount recognized	$	1,160	$	(60	)	$	1,177	$	(51	)

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

	*As of December 31,*
	*2023*				*2022*
(in millions)		U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	—	$	406	$	—	$	209
Fair value of plan assets		—		304		—		116

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 the fair value of plan assets is as follows (in millions):

	*As of December 31,*
	*2023*				*2022*
(in millions)		U.S.		Non-U.S.		U.S.		Non-U.S.
Accumulated benefit obligation	$	—	$	397	$	—	$	201
Fair value of plan assets		—		304		—		116

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

	*As of December 31,*
	*2023*						*2022*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service (cost) credit	$	(45	)	$	2		$	(25	)	$	2
Net actuarial gain (loss)		449			(52	)		594			(43	)
Total	$	404		$	(50	)	$	569		$	(41	)

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

	*Year Ended December 31,*
	*2023*						*2022*					*2021*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
Newly established (loss) gain	$	(115	)	$	(7	)	$	149		$	120	$	635		$	(4	)
Newly established prior service cost		(29	)		—			(28	)		—		—			—
Amortization of:
Prior service cost (credit)		9			—			(3	)		—		(7	)		—
Net actuarial (gain) loss		(30	)		1			—			10		30			9
Total (loss) income recognized in Other comprehensive (loss) income	$	(165	)	$	(6	)	$	118		$	130	$	658		$	5

For the year ended December 31, 2023, the U.S. loss consisted of the PBO actuarial loss of $28 million and an asset actuarial loss of $87 million as actual asset returns were less than expected returns and the Non-U.S. loss consisted of the PBO actuarial loss of $12 million partially offset by asset actuarial gains of $5 million as actual asset returns exceeded expected returns. For the year ended December 31, 2022, the U.S. gain consisted of the PBO actuarial gain of $479 million partially offset by asset actuarial losses of $330 million and the Non-U.S. gain consisted of the PBO actuarial gain of $165 million partially offset by asset actuarial losses of $45 million.

Pension (Income) Expense:

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

	*Year Ended December 31,*
	*2023*						*2022*						*2021*
(in millions)		U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	13		$	2		$	13		$	3		$	11		$	3
Interest cost		117			20			80			9			47			5
Expected return on plan assets		(257	)		(20	)		(178	)		(14	)		(167	)		(15	)
Amortization of:
Prior service cost (credit)		9			—			(3	)		—			(7	)		—
Actuarial (gain) loss		(30	)		1			—			10			30			9
Pension (income) expense before special termination benefits		(148	)		3			(88	)		8			(86	)		2
Special termination benefits		—			—			2			—			2			—
Net pension (income) expense for major defined benefit plans		(148	)		3			(86	)		8			(84	)		2
Other plans including unfunded plans		—			1			—			—			—			(2	)
Net pension (income) expense	$	(148	)	$	4		$	(86	)	$	8		$	(84	)	$	—

The special termination benefits for each of the years ended December 31, 2022 and 2021 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 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,*
	*2023*						*2022*						*2021*
	*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*			*U.S.*			*Non-U.S.*
Effective rate for service cost		5.04	%		3.44	%		3.45	%		1.60	%		2.11	%		1.17	%
Effective rate for interest cost		5.02	%		3.80	%		2.97	%		1.20	%		1.42	%		0.70	%
Salary increase rate		1.00	%		2.71	%		1.00	%		2.39	%		3.50	%		1.56	%
Expected long-term rate of return on plan assets		7.50	%		4.16	%		5.30	%		2.67	%		5.20	%		2.56	%
Interest crediting rate for cash balance plan		3.85	%	NA				2.58	%	NA				1.75	%	NA

The expected return on plan assets (“EROA”) is a long-term rate of return which is based on a combination of formal asset and liability studies that include forward-looking return expectations given the current asset allocation.

Kodak 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.

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, debt, real estate, private equity, hedge funds and other assets and instruments. In addition, the U.S. Plan uses derivative investments primarily to hedge liability interest rate risk to U.S. government bonds. Other investment objectives include maintaining broad diversification between and within asset classes and investment 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.

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, individual fund and single investment manager. As of both the years ended December 31, 2023 and 2022 the most significant concentrations of risk were with two investment management firms (Loomis Sayles and Income Research + Management) which each managed 10% of plan assets.

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

	*As of December 31,*
	*2023*			*2022*			*2023 Target*
Asset Category
Debt securities		20	%		20	%	18-24%
Real estate		0	%		1	%	0%
Cash and cash equivalents		5	%		7	%	0-10%
Private equity		31	%		30	%	23-28%
Hedge funds⁽¹⁾		44	%		42	%	46-58%
Total		100	%		100	%

⁽¹⁾

The 2023 target for hedge funds includes a policy allocation to U.S. government bonds that is obtained via treasury futures contracts.

Kodak’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,*
	*2023*			*2022*			*2023 Target*
Asset Category
Equity securities		6	%		6	%	0-10%
Debt securities		16	%		16	%	10-20%
Real estate		2	%		2	%	0-5%
Cash and cash equivalents		2	%		4	%	0-5%
Hedge Funds		6	%		4	%	0-10%
Private equity		8	%		8	%	0-10%
Insurance contracts		60	%		60	%	25-75%
Total		100	%		100	%

Derivative Investments

The U.S. Plan derivative instruments consist primarily of direct investments in exchange traded futures contracts. Government bond exposure is obtained via U.S. government bond futures. Foreign currency futures contracts are used to partially hedge foreign currency risk.

As of December 31, 2023 and 2022, the notional amount for exchange traded futures contracts approximated $384 million and $389 million, respectively. Realized gains and losses from these derivative investments are included in the gain on plan assets balance. The total fair value of these derivative instruments at December 31, 2023 and 2022 was $1 million and $0 million, respectively, which represents the unrealized gains and losses on these contracts and is included in the derivative line items in the table of plan assets below. The U.S. defined benefit pension plan is required to maintain cash on deposit to collateralize its obligations under its futures contracts. As of both the years ended December 31, 2023 and 2022, approximately $9 million was on deposit in cash and Treasury bills to fulfill these requirements and is included in the cash and cash equivalents asset class in the table below.

The U.S. Plan invests in a diversified portfolio of hedge funds that may utilize derivative instruments to execute their investment strategy. Any gains or losses, as well as changes in the fair value of derivative investments held by a hedge fund, are included in the hedge fund’s net asset value.

Fair Value Measurements

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 (“NAV”) 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.

The fair value of Kodak’s U.S. defined benefit pension plan assets at December 31, 2023 and 2022 by asset class is presented in the tables below:

U.S. Plan

December 31, 2023

	*U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents ⁽¹⁾	$	164	$	—	$	—	$	—	$	164

Debt Securities:⁽²⁾
Government bonds		—		32		—		—		32
Investment grade bonds		—		682		—		—		682

Real estate		—		—		—		18		18

Other:
Hedge funds		—		—		—		1,552		1,552
Private Equity		—		—		3		1,094		1,097
Derivatives with unrealized gains		1		—		—		—		1
	$	165	$	714	$	3	$	2,664	$	3,546

U.S. Plan

December 31, 2022

	*U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents ⁽¹⁾	$	251	$	—	$	—	$	—	$	251

Debt Securities: ⁽²⁾
Government bonds		—		39		—		—		39
Investment grade bonds		—		717		—		—		717

Real estate		—		—		—		29		29

Other:
Hedge funds		—		—		—		1,528		1,528
Private Equity		—		—		3		1,092		1,095
	$	251	$	756	$	3	$	2,649	$	3,659

Assets not utilizing the NAV per share expedient are valued as follows:

⁽¹⁾

Cash and cash equivalents are primarily held in short term investment funds and are used for benefit and fee payments, as well as for margin and liquidity requirements associated with the U.S. Plan’s derivative instrument contracts.

⁽²⁾

Debt securities are traded on an active market and are valued using a market approach based on the closing price on the last business day of the year.

Investments Valued at NAV

Kodak performs an investment-by-investment analysis to determine if the investment meets the requirements to be measured at NAV. For investments with lagged pricing, Kodak uses the latest available net asset values and considers expected return and other relevant material events for the year-end valuation of these investments.

The total fair value, unfunded commitments and redemption provisions for the U.S defined benefit pension plan’s investments valued at NAV are as follows:

Investments Valued at NAV at December 31, 2023

Unfunded

Redemption

(in millions):

Fair Value

Commitments

Frequency

Notice Period

Real estate

—

N/A

Private equity

1,094

172

N/A

Hedge Funds

1,552

—

Bi-Monthly, Monthly, Quarterly, Semi-Annual, and Annual

5-365 days

Total

2,664

172

Investments Valued at NAV at December 31, 2022

Unfunded

Redemption

(in millions):

Fair Value

Commitments

Frequency

Notice Period

Real estate

—

N/A

Private equity

1,092

229

N/A

Hedge Funds

1,528

Bi-Monthly, Monthly, Quarterly, Semi-Annual, and Annual

5-365 days

Total

2,649

255

Real estate investments primarily include investments in limited partnerships that invest in office, industrial, retail and apartment properties. Investments are primarily valued by the fund manager based on independent appraisals, discounted cash flow models, cost and comparable market transactions. The term of each fund is typically 10 or more years and the fund’s investors do not have an option to redeem their interest in the fund but receive distributions through the liquidation of the underlying investments.

Private equity investments are primarily comprised of direct limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital, leveraged buyouts and special situations. Private equity investments are valued by the fund manager primarily based on independent appraisals, discounted cash flow models, cost, and comparable market transactions. The term of each fund is typically 10 or more years and the fund’s investors do not have an option to redeem their interest in the fund. The investors in the fund receive distributions through the liquidation of the underlying investments in the fund.

The U.S. Plan invests in a portfolio of hedge funds to supplement the return generated by its exchange traded futures contracts as well as in a separate portfolio of hedge funds where the objective is to seek a higher absolute return. Hedge fund investments are made through direct investments in individual hedge funds. The hedge fund investments substantially consist of a diversified portfolio of hedge funds that use equity, debt, commodity, currency strategies and derivative instruments. The U.S. defined benefit pension plan evaluates several factors for investing in hedge funds including investment strategy, return, risk, liquidity, correlation to other funds and the number of funds to achieve a diversified portfolio of hedge funds.

Hedge funds are typically valued by each fund’s third-party fund administrator based upon the valuation of the underlying securities and instruments, primarily by applying a market or income valuation methodology as appropriate depending on the specific type of security or instrument held. The U.S. defined benefit pension plan maintains cash and Treasury bills as liquidity reserves that serve as variation margin for the U.S. Treasury futures contracts directly held by the U. S. Plan to hedge its liability duration. Approximately $77 million and $90 million of cash liquidity reserves associated with hedge funds as of December 31, 2023 and 2022, respectively, are included in the cash and cash equivalents asset class in the table above.

The tables below summarize Kodak’s U.S. Plan investments in hedge funds by type for those investments valued at NAV:

U.S. Plan:

December 31, 2023

			*Redemption*	*Redemption*
(in millions)	*Net Asset Value*		*Frequency*	*Notice Period*
Multi-strategy hedge funds	$	509	Quarterly	45-90 days
Relative value hedge funds		342	Bi-monthly, Quarterly	6-120 days
Directional hedge funds		143	Monthly	5 days
Equity long/short hedge funds		264	Monthly, Quarterly	45-90 days
Sector specialist hedge funds		120	Quarterly, Semi-Annually	60-90 days
Long-biased hedge funds		160	Quarterly, Annually	60-90 days
Event driven hedge funds		14	Quarterly	90 days
	$	1,552

December 31, 2022

			*Redemption*	*Redemption*
(in millions)	*Net Asset Value*		*Frequency*	*Notice Period*
Multi-strategy hedge funds	$	495	Quarterly	45-90 days
Relative value hedge funds		331	Bi-monthly, Quarterly	6-120 days
Directional hedge funds		167	Monthly	5 days
Equity long/short hedge funds		227	Quarterly	45-90 days
Sector specialist hedge funds		135	Quarterly, Semi-Annually	60-90 days
Long-biased hedge funds		159	Quarterly, Annually	60-90 days
Event driven hedge funds		14	Quarterly	90 days
	$	1,528

Hedge funds typically have the right to restrict redemption requests beyond Kodak’s control. In these cases, redemptions may extend beyond the general redemption terms outlined in the table above. Certain hedge fund investments have no redemption rights and will become liquid only upon sale by the hedge fund managers. As of both the years ended December 31, 2023 and 2022, these investments represented approximately 1% of the hedge funds investments valued at NAV.

Liquidity

Approximately 31% of total U.S. Plan assets as of December 31, 2023 are invested in private equity funds, real estate funds and other investments where the U.S. Plan receives distributions through the liquidation of the underlying investments. Liquidity of U.S. Plan assets is managed to minimize the likelihood that these investments would need to be sold to cover benefit payments, derivative losses, or any other short-term need.

The total unfunded commitments, if and when they are called over the term of each investment, are expected to be funded by the available liquidity in the U.S. Plan consistent with historical experience.

The fair value of Kodak’s major non-U.S. defined benefit pension plans assets at December 31, 2023 and 2022 by asset class are presented in the tables below:

Major Non-U.S. Plans

December 31, 2023

	*Non - U.S.*
	*Quoted Prices*
	*in Active*
	*Markets for*		*Significant*		*Significant*
	*Identical*		*Observable*		*Unobservable*
	*Assets*		*Inputs*		*Inputs*		*Measured at*
(in millions)	*(Level 1)*		*(Level 2)*		*(Level 3)*		*NAV*		*Total*
Cash and cash equivalents	$	13	$	—	$	—	$	—	$	13

Equity securities		33		—		—		—		33

Debt securities:
Investment grade bonds		35		45		—		—		80
Global high yield & emerging market debt		2		—		—		—		2

Real estate		—		—		—		11		11

Other:
Hedge Funds		—		—		—		29		29
Private equity		—		—		—		42		42
Insurance contracts		—		30		287		—		317
Derivatives with unrealized gains		1		—		—		—		1
	$	83	$	75	$	287	$	82	$	527

Major Non-U.S. Plans

December 31, 2022

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

Equity securities		31		—		—		—		31

Debt securities:
Investment grade bonds		35		45		—		—		80
Global high yield & emerging market debt		2		—		—		—		2

Real estate		—		—		—		11		11

Other:
Hedge Funds		—		—		—		20		20
Private equity		—		—		—		43		43
Insurance contracts		—		29		289		—		318
	$	89	$	74	$	289	$	74	$	526

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. Hedge fund investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity and currency instruments. 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 investments in real estate and private equity funds, the investors do not have an option to redeem their interest in the fund. The investors in the fund receive distributions through the liquidation of the underlying investments in the fund. There are no material unfunded commitments as of December 31, 2023 and 2022.

Of the December 31, 2023 and 2022 investments shown in the major Non-U.S. plans table above, there are no material derivative exposures.

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

	*U.S.*
			*Net Realized and Unrealized Gains*
					*Relating to*
	*Balance at*		*Relating to*		*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*		*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2023*		*Still Held*		*Period*		*Settlements*		*2023*
Private Equity		3		—		—		—		3
Total	$	3	$	—	$	—	$	—	$	3

	*U.S.*
			*Net Realized and Unrealized Gains*
					*Relating to*
	*Balance at*		*Relating to*		*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*		*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2022*		*Still Held*		*Period*		*Settlements*		*2022*
Private Equity		—		—		—		3		3
Total	$	—	$	—	$	—	$	3	$	3

	*U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)	*2021*		*Still Held*			*Period*		*Settlements*		*2021*
Private Equity		5		(5	)		—		—		—
Total	$	5	$	(5	)	$	—	$	—	$	—

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2023		Still Held			Period		Settlements		2023
Insurance Contracts		289		(2	)		—		—		287
Total	$	289	$	(2	)	$	—	$	—	$	287

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2022		Still Held			Period		Settlements		2022
Insurance Contracts		342		(53	)		—		—		289
Total	$	342	$	(53	)	$	—	$	—	$	289

	*Non - U.S.*
			*Net Realized and Unrealized Gains*
						*Relating to*
	*Balance at*		*Relating to*			*Assets*		*Net Purchases,*		*Balance at*
	*January 1,*		*Assets*			*Sold During the*		*Sales and*		*December 31,*
(in millions)		2021		Still Held			Period		Settlements		2021
Insurance Contracts		291		(37	)		—		88		342
Total	$	291	$	(37	)	$	—	$	88	$	342

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

(in millions)		U.S.		Non-U.S.
2024	$	263	$	45
2025		254		43
2026		242		42
2027		230		41
2028		219		40
2029 - 2033		935		184

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
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-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

Newly established (loss) gain

Note 3 - Inventories, Net - Schedule of Current Inventory (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Finished goods	$ 85	$ 98
Work in process	68	64
Raw materials	64	75
Total	$ 217	$ 237

Note 19 - Retirement Plans - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
UNITED STATES
Accumulated benefit obligation	$ 0	$ 0
Fair value of plan assets	0	0
Foreign Plan [Member]
Accumulated benefit obligation	397	201
Fair value of plan assets	$ 304	$ 116

Note 19 - Retirement Plans - Changes in Major Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ (122)

$ 277

$ 632

(29)

(28)

^[1]

(4)

(7)

Newly established (loss) gain

^[1]

(31)

UNITED STATES

(115)

149

635

(29)

(28)

(3)

(7)

Total (loss) income recognized in Other comprehensive (loss) income

(30)

(165)

118

658

Foreign Plan [Member]

Newly established (loss) gain

(7)

120

(4)

Total (loss) income recognized in Other comprehensive (loss) income

$ (6)

$ 130

$ 5

[1]	Reclassified to Pension income - refer to Note 20, "Retirement Plans" and Note 21, "Other Postretirement Benefits" for additional information.

Note 26 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
	*2023*		*2022*		*2021*
(in millions)
Print	$	828	$	938	$	908
Advanced Materials and Chemicals		255		234		212
Brand		17		17		15
Total of reportable segments		1,100		1,189		1,135
All Other		17		16		15
Total	$	1,117	$	1,205	$	1,150

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Print	$	20		$	5		$	4
Advanced Materials and Chemicals		10			(1	)		(6	)
Brand		15			14			13
Total of reportable segments		45			18			11
All Other		2			3			2
Depreciation and amortization		(30	)		(29	)		(31	)
Restructuring costs and other		(10	)		(13	)		(6	)
Stock-based compensation		(7	)		(5	)		(7	)
Consulting and other costs ⁽¹⁾		13			2			(19	)
Idle costs ⁽²⁾		(3	)		(3	)		(2	)
Other operating (expense) income, net ⁽³⁾		(6	)		1			6
Interest expense ⁽³⁾		(52	)		(40	)		(33	)
Pension income excluding service cost component ⁽³⁾		161			98			102
Loss on early extinguishment of debt ⁽³⁾		(27	)		—			—
Other income (charges), net ⁽³⁾		1			(1	)		5
Consolidated earnings from continuing operations before income taxes	$	87		$	31		$	28

(in millions)	*Year Ended December 31,*
Intangible asset amortization expense from continuing operations:	*2023*		*2022*		*2021*
Print	$	4	$	4	$	4
Brand		—		1		1
Total	$	4	$	5	$	5

(in millions)	*Year Ended December 31,*
Depreciation expense from continuing operations:	*2023*		*2022*		*2021*
Print	$	17	$	17	$	20
Advanced Materials and Chemicals		7		6		5
All Other		1		1		1
Total	$	25	$	24	$	26

Long-Lived Assets by Geographic Areas [Table Text Block]

(in millions)	*Year Ended December 31,*
Long-lived assets located in: ⁽¹⁾	*2023*		*2022*
The United States	$	112	$	95
Europe, Middle East and Africa		6		9
Asia Pacific		5		6
Canada and Latin America		46		44
Non-U.S. countries total ⁽²⁾		57		59
Total	$	169	$	154

Note 16 - Other Charges (Income), Net (Details Textual) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Investment Income, Interest

^[1]

$ 15

$ 1

Foreign Tax Authority [Member]

Investment Income, Interest

$ 9

[1]	Includes $9 million of interest income associated with a refund received in the first quarter of 2023 from a governmental authority in a location outside the U.S. that was previously held in order to guarantee potential tax disputes in that jurisdiction.

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance at beginning of period	$ 7	$ 7	$ 10
Additions	3	2	0
Net deductions and other	2	2	3
Balance at end of period	8	7	7
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance at beginning of period	826	934	1,112
Additions	62	18	33
Net deductions and other	110	126	211
Balance at end of period	$ 778	$ 826	$ 934

Note 20 - Other Postretirement Benefits - Weighted-average Assumed Healthcare Cost Trend Rates Used to Compute Other Post-retirement Amounts (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Healthcare cost trend	5.73%	5.64%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	3.32%	3.57%
Year that the rate reaches the ultimate trend rate	2040	2043

Note 22 - Stock-Based Compensation (Details Textual) - USD ($)				12 Months Ended
	Feb. 16, 2023	Feb. 15, 2023	Feb. 26, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award Maximum Fair Value Of Awards Per Non Employee Director				$ 450,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value				$ 2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)				$ 3.48
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value				$ 1,000,000	$ 2,000,000	$ 2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)				25,000
Omnibus Incentive Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				13
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				13,500,000
New Employment Agreement [Member]
Share-Based Payment Arrangement, Plan Modification, Incremental Cost			$ 0
Share Based Compensation Arrangement By Share Based Payment Award Maximum Number Of Common Stock Ownable Percentage			4.99%
Share-Based Payment Arrangement, Accelerated Cost			$ 0
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 1.32	$ 0
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 2.24	$ 2.14
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense				$ 3,000,000	$ 1,000,000	$ 2,000,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				2 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)				$ 2.87
Share-Based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				7 years
Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				10 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				$ 1,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)				1,000,000	1,000,000	1,000,000
Incentive Stock Options [Member] \| Maximum [Member] \| Omnibus Incentive Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				2,000,000
Stock Options And Stock Appreciation Rights [Member] \| Omnibus Incentive Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Number of Shares Per Employee (in shares)				2,500,000
Unvested Restricted Stock Awards [Member] \| Omnibus Incentive Plan 2013 [Member]
Share-Based Payment Arrangement, Expense				$ 4,000,000	$ 4,000,000	$ 5,000,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				$ 6,000,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 7 months 6 days
Restricted Stock Units And Restricted Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)				$ 3.9	$ 4.6	$ 8.5
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value				$ 4,000,000	$ 5,000,000	$ 6,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				2,007,609
Restricted Stock Units (RSUs) [Member] \| Omnibus Incentive Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested, Number (in shares)				368,324
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested, Weighted Average Grant Date Fair Value (in dollars per share)				$ 6.1
Restricted Stock Units (RSUs) [Member] \| New Employment Agreement [Member]
Share-Based Payment Arrangement, Expense			$ 2,000,000
Restricted Stock Units (RSUs) [Member] \| New Employment Agreement [Member] \| Executive Chairman And Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			200,000
Non-qualified Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)	10 years	7 years
Share-Based Payment Arrangement, Plan Modification, Incremental Cost				$ 2,000,000
Share-Based Payment Arrangement, Plan Modification, Awards Modified (in shares)				3,500,000

Note 9 - Redeemable, Convertible Preferred Stock (Tables)

12 Months Ended

Dec. 31, 2023

Temporary Equity [Table Text Block]

	*As of December 31,*
(in millions)	*2023*		*2022*
Series B preferred stock	$	96	$	95
Series C preferred stock		114		108
Total	$	210	$	203

Note 21 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Text Block]

NOTE 21: 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 years ended December 31, 2023, 2022 and 2021 follows:

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Net income attributable to Eastman Kodak Company	$	75		$	26		$	24
Less: Preferred Stock cash and accrued dividends		(4	)		(4	)		(4	)
Less: Preferred Stock in-kind dividends		(5	)		(5	)		(4	)
Less: Preferred Stock deemed dividends		(2	)		(2	)		(3	)
Plus: Expiration of Series A embedded derivative		—			—			11
Less: Earnings attributable to Series C Preferred shareholders		(8	)		(2	)		(2	)
Net income available to common shareholders - basic	$	56		$	13		$	22

Effect of dilutive securities:
Add back: Series B preferred stock cash and deemed dividends	$	5		$	—		$	—
Net earnings available to common shareholders - diluted	$	61		$	13		$	22

	*Year Ended December 31,*
	*2023*		*2022*		*2021*
Weighted-average common shares outstanding - basic		79.4		78.9		78.4
Effect of dilutive securities:
Unvested restricted stock units and awards		0.9		0.6		0.1
Stock options		0.7		1.1		2.0
Series B Preferred Stock		9.5		—		—
Weighted-average common shares outstanding - diluted		90.5		80.6		80.5

The computation of diluted earnings per share for the year ended December 31, 2023 excluded the impact of (1) the assumed conversion of 1.1 million shares of Series C Preferred Stock and (2) the assumed exercise of 3.9 million outstanding employee stock options in each case because they would have been anti-dilutive.

The computation of diluted earnings per share for the year ended December 31, 2022 and 2021 excluded the impact of (1) the assumed conversion of $25 million of Convertible Notes, (2) the assumed conversion of 1.0 million shares of Series B Preferred Stock, (3) the assumed conversion of 1.1 million and 1.0 million, respectively, shares of Series C Preferred Stock and (4) the assumed exercise of 3.3 million and 2.9 million, respectively, outstanding employee stock options in each case because they would have been anti-dilutive.

Note 12 - Guarantees

12 Months Ended

Dec. 31, 2023

Guarantees [Text Block]

NOTE 12: GUARANTEES

In accordance with the terms of a settlement agreement concerning certain of the Company’s historical environmental liabilities at EBP, in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million with no limitation to the maximum potential future payments. There is no liability recorded 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, 2023 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 costs from the routine maintenance service costs, as it is not practicable to do so. Therefore, these 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, 2021	$	19
New extended warranty and maintenance arrangements		89
Recognition of extended warranty and maintenance arrangement revenue		(89	)
Deferred revenue on extended warranties as of December 31, 2022		19
New extended warranty and maintenance arrangements		87
Recognition of extended warranty and maintenance arrangement revenue		(89	)
Deferred revenue on extended warranties as of December 31, 2023	$	17

Costs incurred under these extended warranty and maintenance arrangements for the years ended December 31, 2023, 2022 and 2021 amounted to $77 million, $78 million and $82 million, respectively.

The entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

Loss related to the sales of assets

Note 15 - Other Operating Income, Net - Summary of Other Operating Income, by Component (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Asset impairments

^[1],[2]

$ 5

$ 1

$ 0

Legal settlements

(1)

(7)

Other

(1)

Total

$ 6

$ (1)

$ (6)

[1]	In the fourth quarter of 2022, Kodak recorded an impairment charge of $1 million related to the Kodak trade name. Refer to Note 5, "Goodwill and Other Intangible Assets".
[2]	In the fourth quarter of 2023, Kodak recorded an impairment charge of $4 million related to the Electrophotographic Printing Solutions (“EPS”) business due to the continued impacts of the decision to cease manufacturing of the EPS equipment products. The fair value of EPS was estimated using a discounted cash flow method (Level 3)

Note 10 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Balance Sheet Information Related To Leases Table [Text Block]

	*Classification in the*	*December 31,*
(in millions)	*Consolidated Statement of Financial Position*	*2023*		*2022*
Assets
Operating lease assets	Operating lease right-of-use assets	$	30	$	39
Finance lease assets	Property, plant and equipment, net		1		1
Total lease assets		$	31	$	40

Liabilities
Current
Operating	Current portion of operating leases	$	13	$	15
Noncurrent
Operating	Operating leases, net of current portion		24		31
Finance	Long-term debt, net of current portion		1		1
Total lease liabilities		$	38	$	47

Lease, Cost [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Finance lease expense
Amortization of leased assets	$	1	$	1	$	1
Interest on lease liabilities		—		—		—
Operating lease expense		16		17		19
Variable lease expense ⁽¹⁾		7		7		9
Total lease expense	$	24	$	25	$	29

Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*			*2022*			*2021*
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases	$	20		$	19		$	21
Operating cash flow for finance leases		—			—			—
Financing cash flow for finance leases		1			1			1
Total	$	21		$	20		$	22

Weighted-average remaining lease term (in years)
Operating		5			5			5
Finance		3			3			2
Weighted-average discount rate
Operating		13.22	%		12.17	%		11.91	%
Finance		6.42	%		5.18	%		5.56	%

Lessee, Operating Lease and Finance Lease, Liability, Maturity [Table Text Block]

Undiscounted future cash flows:
(in millions)	*Operating Leases*			*Finance Leases*
2024	$	17		$	—
2025		8			1
2026		6			—
2027		5			—
2028		5			—
Thereafter		13			—
Total minimum lease payments		54			1
Less: amount of lease payments representing interest		(17	)		—
Present value of future minimum lease payments		37			1
Less: current obligations under leases		13			—
Long-term lease obligations	$	24		$	1

Sales-Type and Direct Financing Leases, Payment to be Received, Maturity [Table Text Block]

(in millions)
2024	$	1
2025		1
2026 and thereafter		1
Total minimum lease payments		3
Less: unearned interest		—
Net investment in sales-type leases	$	3

Lessor, Operating Lease, Payment to be Received, Maturity [Table Text Block]

(in millions)
2024	$	9
2025		5
2026		3
2027		2
2028		2
Thereafter		6
Total minimum lease payments	$	27

Lease Income [Table Text Block]

	*Year Ended December 31,*
(in millions)	*2023*		*2022*		*2021*
Lease income - sales-type leases	$	1	$	1	$	3
Lease income - operating leases		9		8		8
Variable lease income ⁽¹⁾		5		5		5
Total lease income	$	15	$	14	$	16

Operating Leases And Related Accumulated Depreciation Table [Text Block]

	*As of December 31,*
(in millions)	*2023*			*2022*
Equipment subject to operating leases	$	26		$	19
Accumulated depreciation		(18	)		(16	)
Equipment subject to operating leases, net	$	8		$	3

Note 20 - Other Postretirement Benefits - Schedule Of Other Post Retirement Plan Recognized In Other Comprehensive Income Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total gain recognized in Other comprehensive loss (income)	$ 0	$ 7
Other Postretirement Benefits Plan [Member]
Total gain recognized in Other comprehensive loss (income)	$ 0	$ 7

Note 26 - Segment Information (Details Textual)
$ in Millions

12 Months Ended

Dec. 31, 2023

USD ($)

Dec. 31, 2022

USD ($)

Dec. 31, 2021

USD ($)

Number of Reportable Segments

Consulting and Other Costs

$ 15

$ 10

Proceeds from Insurance Settlement, Investing Activities

Increase (Decrease) in Employee Related Liabilities

(1)

(15)

Increase (Decrease) in Workers' Compensation Liabilities

(1)

(13)

$ (4)

Increase (Decrease) in Obligation, Pension and Other Postretirement Benefits, Total

(2)

Long-Lived Assets

^[1]

169

154

BRAZIL

Long-Lived Assets

Selling, General and Administrative Expenses [Member]

Increase (Decrease) in Employee Related Liabilities

(5)

(1)

Gross Profit [Member]

Increase (Decrease) in Employee Related Liabilities

(9)

$ (3)

Research and Development Expense [Member]

Increase (Decrease) in Employee Related Liabilities

$ (1)

Other Current Assets [Member]

Insurance Reimbursement

Insurance Settlements Receivable, Current

$ 5

Eastman Business Park Rochester N Y [Member] | Minimum [Member]

Area of Real Estate Property (Acre) | a

1,200

Print [Member]

Number of Reportable Segments

Number of Business Lines

Advanced Materials And Chemicals [Member]

Number of Reportable Segments

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

Note 25 - Accumulated Other Comprehensive Income - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Currency translation adjustments	$ (120)	$ (112)
Pension and other postretirement benefit plan changes	401	574
Total	$ 281	$ 462

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

Note 12 - Guarantees (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Product Warranty Liability [Table Text Block]

(in millions)
Deferred revenue on extended warranties as of December 31, 2021	$	19
New extended warranty and maintenance arrangements		89
Recognition of extended warranty and maintenance arrangement revenue		(89	)
Deferred revenue on extended warranties as of December 31, 2022		19
New extended warranty and maintenance arrangements		87
Recognition of extended warranty and maintenance arrangement revenue		(89	)
Deferred revenue on extended warranties as of December 31, 2023	$	17

Note 22 - Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

NOTE 22: STOCK-BASED COMPENSATION

Kodak’s stock incentive plan is the 2013 Omnibus Incentive Plan (as restated and further amended, the “2013 Plan”). The 2013 Plan is administered by the Compensation, Nominating and Governance 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 or greater than the closing price of Kodak’s stock on the date of grant and expire seven years or ten 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 Compensation, Nominating and Governance Committee. Awards are subject to settlement in newly-issued shares of common stock. Unless sooner terminated by the Compensation, Nominating and Governance Committee, no awards may be granted under the 2013 Plan after May 19, 2031.

The maximum number of shares of common stock available for grant under the 2013 Plan is 13.0 million. For stock option grants awarded on or prior to May 19, 2021, for the number of shares available for grant under the 2013 Plan, a stock option counted as a fraction of a share, based on the fair market value of the stock option relative to the closing stock price on the date of grant. For stock option awards granted after May 19, 2021, a stock option counts as one share. Each restricted stock unit and restricted stock award counts as one share. The total number of shares of common stock registered for issuance under the 2013 Plan is approximately 13.5 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 2.5 million shares.

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 $450,000, 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 and Restricted Stock awards

Restricted stock units and restricted stock awards are payable in shares of the Company common stock upon vesting. The fair value of restricted stock units and restricted stock awards without a market condition is based on the closing market price of the Company’s stock on the grant date. The following inputs were used for restricted stock units issued in 2023 with a market condition:

		Year Ended
		December 31,
		2023
Fair value of options granted		$ 3.03
Risk-free interest rate		3.80%
Term (in years)		3.0
Volatility		60%
Weighted-average expected dividend yield		0.00%

Compensation cost related to restricted stock units and restricted stock awards was $4 million, $4 million and $5 million for the years ended December 31, 2023, 2022 and 2021, respectively.

The weighted average grant date fair value of restricted stock units and awards granted for the years ended December 31, 2023, 2022 and 2021 was $3.90, $4.60 and $8.50, respectively. The total fair value of restricted stock units and awards that vested was $4 million, $5 million and $6 million for the years ended December 31, 2023, 2022 and 2021. As of December 31, 2023, there was $6 million of unrecognized compensation cost related to restricted stock units. The cost is expected to be recognized over a weighted average period of 1.6 years.

The following table summarizes information about unvested restricted stock unit and award activity for the year ended December 31, 2023:

	*Restricted*		*Weighted-Average*
	*Stock*		*Grant Date*
	*Units/Awards*		*Fair Values*
Outstanding on December 31, 2022		1,140,877	$	6.30
Granted		2,007,609	$	3.90
Vested		583,810	$	6.16
Forfeited		27,092	$	5.37
Outstanding on December 31, 2023		2,537,584	$	4.44

In addition to the outstanding unvested restricted stock units and awards per the above table, there are also 368,324 vested restricted stock units outstanding as of December 31, 2023 with a weighted average grant date fair value of $6.10.

Stock Options

The following table summarizes information about stock option activity for the year ended December 31, 2023:

					*Average*
			*Weighted*		*Remaining*		*Aggregate*
	*Shares*		*Exercise*		*Contractual*		*Intrinsic*
	*Under*		*Price*		*Life*		*Value*
	*Option*		*Per Share*		*(Years)*		*($ millions)*
Outstanding on December 31, 2022		6,884,311	$	6.97
Granted		50,000	$	4.28
Expired		161,203	$	15.41
Exercised		25,000	$	3.90
Outstanding on December 31, 2023		6,748,108	$	6.75		3.35	$	2
Exercisable on December 31, 2023		6,698,108	$	6.77		3.33	$	2
Expected to vest December 31, 2023		6,748,108	$	6.75		3.35	$	2

The aggregate intrinsic value 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 the year. 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 intrinsic values of options outstanding, exercisable or expected to vest as of December 31, 2023 were each $2 million.

The weighted average grant date fair value of options granted for the year ended December 31, 2023 was $2.87. There were no options granted in the years ended December 31, 2022 and 2021. The total fair value of options that vested during the years ended December 31, 2023, 2022 and 2021 was $1 million, $2 million and $2 million, respectively. Compensation cost related to stock options for the years ended December 31, 2023, 2022 and 2021 was $3 million, $1 million and $2 million, respectively.

As of December 31, 2023, there was less than $1 million of unrecognized compensation cost related to stock options, which will be recognized over a weighted average period of 2.0 years.

There were less than 1 million options exercised in the years ended December 31, 2023, 2022 and 2021.

Kodak utilizes the Black-Scholes option valuation model to estimate the fair value of stock options that do not have a market condition for award vesting and the lattice-based method to estimate the fair value of stock options with a market condition for award vesting.

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. The Company uses 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 stock option grants issued without a market condition in the year ended December 31, 2023 (there were no stock option grants issued in the years ended December 31, 2022 and 2021):

	Year Ended
	December 31,
	2023
Weighted-average fair value of options granted	$	3.48
Weighted-average risk-free interest rate		3.75	%
Expected option lives (in years)		4.5
Weighted-average volatility		120	%
Expected dividend yield		0.00	%

The following inputs were used in the lattice-based valuation of stock option grants issued with a market condition in 2023:

	*Year Ended*
	*December 31,*
	*2023*
Fair value of options granted	$	2.25
Risk-free interest rate		3.80	%
Term (in years)		3.0
Volatility		60	%
Weighted-average expected dividend yield		0.00	%

On February 16, 2023, the Compensation, Nominating and Governance Committee of the Board of Directors approved extending the expiration dates for non-qualified stock options awarded between 2016 and 2020 to 21 currently active employees and directors. No other terms were modified. The contractual terms were extended from approximately seven years to approximately ten years. In November 2023 the extended expiration date of certain options was rescinded. The change in the terms of the awards was accounted for as a modification. As a result of the modification, Kodak recognized $2 million of incremental compensation expense in the year-ended 2023, reflecting the incremental fair value of the 3.5 million awards that were modified over the fair value of the original awards immediately before the modification. The fair value of the awards was calculated using a binomial lattice-based valuation model. The key assumptions used in the fair value calculations were:

	February 16, 2023
	Option Award
	Modifications
	Immediately Before	Immediately After
Range of fair values	0.000 -2.1414	1.322 -2.2424
Range of risk-free interest rates	3.82% - 4.99%	3.82% - 4.99%
Range of remaining contractual terms (in years)	0.37 - 4.25	3.37 - 7.25
Range of weighted volatilities	66.96% - 103.39%	66.96% - 103.39%
Expected dividend yield	0.00%	0.00%
Early exercise model	2.5	2.5
Number of times steps	500	500

On February 26, 2021 James V. Continenza, Executive Chairman and Chief Executive Officer of Kodak, and the Company entered into an Executive Chairman and CEO Agreement, as amended on November 29, 2023 and November 30, 2022 (the “Employment Agreement”). The Employment Agreement is effective for a three-year period ending on February 26, 2027. Pursuant to the Employment Agreement, Mr. Continenza will not have the right to exercise any stock options granted to him in February 2019 or July 2020 to the extent that, after giving effect to the issuance of the Company’s common stock resulting from such exercise, Mr. Continenza (together with his affiliates and any person acting as a group), would beneficially own more than 4.99% of the then issued and outstanding shares of Common Stock (the “Beneficial Ownership Limitation”). The Beneficial Ownership Limitation shall cease and be of no further force and effect upon a Change of Control (as such term is defined in the Company’s Amended and Restated 2013 Omnibus Incentive Plan). The restrictions on the exercisability of previous stock option awards were a modification of the original awards. As the February 2019 and July 2020 stock options were fully vested prior to the modification date and there was no incremental value provided in the modification, no additional compensation expense was recognized. Also pursuant to the Employment Agreement, Mr. Continenza was granted 200,000 fully vested restricted stock units in the first quarter of 2021. The Company recognized $2 million of stock-based compensation expense associated with the grant of restricted stock units.

Note 3 - Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	*As of December 31,*
(in millions)	*2023*		*2022*
Finished goods	$	85	$	98
Work in process		68		64
Raw materials		64		75
Total	$	217	$	237

Note 23 - Shareholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Text Block]

NOTE 23: 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, 2023 and 2022 there were 79.6 million and 79.1 million shares of common stock outstanding, respectively, 1.0 million shares of Series B preferred stock issued and outstanding, and 1.1 million shares of Series C preferred stock issued and outstanding.

Treasury Stock

Treasury stock consisted of approximately 1.0 million and 0.9 million shares at December 31, 2023 and 2022, respectively.

Registration Statements

On August 10, 2021, the Company filed a Registration Statement on Form S-3 (Registration No. 254352) to register for possible resale from time to time of up to 44,490,032 shares of common stock, subject to adjustments for stock splits, stock dividends and reclassifications and similar transactions (the “Resale Shares”). The Company registered the Resale Shares to satisfy its obligations under the following agreements:

(1)

A registration rights agreement (the “Backstop Registration Rights Agreement”), dated as of September 3, 2013, between 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, which, prior to the expiration of the Backstop Registration Rights Agreement on October 16, 2021, required the registration of certain shares of common stock.

(2)

A Series A Preferred Stock repurchase and exchange agreement, dated as of February 26, 2021, 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”), extending the registration rights provided under a registration rights agreement, dated as of November 15, 2016, with Southeastern and the Purchasers, to shares of the Company's common stock issuable upon conversion of 1,000,000 shares of Series B Preferred Stock (as defined herein) issued thereunder.

(3)

A registration rights agreement, dated as of February 26, 2021, with GO EK Ventures IV, LLC (the “Investor”), a fund managed by Grand Oaks Capital, providing the Investor with registration rights in respect of shares of the Company's common stock issuable upon conversion of 1,000,000 shares of Series C Preferred Stock (as defined herein) issued pursuant to a Series C Preferred Stock purchase agreement, dated as of February 26, 2021, with the Investor; and

(4)

A securities registration rights agreement, dated as of February 26, 2021, with certain funds affiliated with Kennedy Lewis Investment Management LLC (the “Buyers”), providing the Buyers with registration rights in respect of (i) 1,000,000 shares of the Company's common stock and (ii) shares of the Company's common stock issuable upon conversion of $25,000,000 aggregate principal amount of the Company's 5.0% unsecured convertible promissory notes due May 28, 2026, in each case, issued in a private placement transaction pursuant to a securities purchase agreement, dated as of February 26, 2021, with the Buyers.

On August 10, 2021, the Company filed a shelf Registration Statement on Form S-3 (Registration No. 254353) for the offer and sale of securities from time to time in one or more offerings of up to $500,000,000 of common stock, preferred stock, debt securities, warrants, depositary shares, purchase contracts, guarantees and units. The Company would file a prospectus supplement to include the specific terms of any offering or sale under this shelf registration statement. At December 31, 2023 the Company had not made any offerings or sales of securities pursuant to this registration statement.

The entire disclosure for equity.

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Note 19 - Retirement Plans - Summary of U.S. Defined Benefit Pension Plan Investments in Hedge Funds by Type for Those Investments Values at NAV (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
UNITED STATES
Net Asset Value	$ 2,664	$ 2,649
Multi-Strategy Hedge Funds [Member] \| Minimum [Member]
Redemption Frequency	45 days	45 days
Multi-Strategy Hedge Funds [Member] \| Maximum [Member]
Redemption Frequency	90 days	90 days
Multi-Strategy Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 509	$ 495
Relative Value Hedge Funds [Member] \| Minimum [Member]
Redemption Frequency	6 days	6 days
Relative Value Hedge Funds [Member] \| Maximum [Member]
Redemption Frequency	120 days	120 days
Relative Value Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 342	$ 331
Directional Hedge Funds [Member]
Redemption Frequency	5 days	5 days
Directional Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 143	$ 167
Equity Long/Short Hedge Funds [Member] \| Minimum [Member]
Redemption Frequency	45 days	Quarterly
Equity Long/Short Hedge Funds [Member] \| Maximum [Member]
Redemption Frequency	90 days	90 days
Equity Long/Short Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 264	$ 227
Sector Specialist Hedge Funds [Member] \| Minimum [Member]
Redemption Frequency	60 days	60 days
Sector Specialist Hedge Funds [Member] \| Maximum [Member]
Redemption Frequency	90 days	90 days
Sector Specialist Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 120	$ 135
Long-Biased Hedge Funds [Member] \| Minimum [Member]
Redemption Frequency	60 days	60 days
Long-Biased Hedge Funds [Member] \| Maximum [Member]
Redemption Frequency	90 days	90 days
Long-Biased Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 160	$ 159
Event Driven Hedge Funds [Member]
Redemption Frequency	90 days	90 days
Event Driven Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 14	$ 14
Hedge Funds [Member] \| UNITED STATES
Net Asset Value	$ 1,552	$ 1,528

Note 22 - Stock-based Compensation - Schedule Of Share Based Compensation Stock Options Activity (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Outstanding, shares (in shares) \| shares	6,884,311
Outstanding, weighted exercise price per share (in dollars per share) \| $ / shares	$ 6.97
Granted, shares (in shares) \| shares	50,000
Fair value of options granted (in dollars per share) \| $ / shares	$ 4.28
Expired, shares (in shares) \| shares	161,203
Expired, weighted exercise price per share (in dollars per share) \| $ / shares	$ 15.41
Exercised, shares (in shares) \| shares	25,000
Exercised, weighted exercise price per share (in dollars per share) \| $ / shares	$ 3.9
Outstanding, shares (in shares) \| shares	6,748,108
Outstanding, weighted exercise price per share (in dollars per share) \| $ / shares	$ 6.75
Outstanding, weighted average remaining contractual life (Year)	3 years 4 months 6 days
Outstanding, aggregate intrinsic value \| $	$ 2
Exercisable, shares (in shares) \| shares	6,698,108
Exercisable, weighted exercise price per share (in dollars per share) \| $ / shares	$ 6.77
Exercisable, weighted average remaining contractual life (Year)	3 years 3 months 29 days
Exercisable, aggregate intrinsic value \| $	$ 2
Expected to vest, shares (in shares) \| shares	6,748,108
Expected to vest, weighted exercise price per share (in dollars per share) \| $ / shares	$ 6.75
Expected to vest, weighted average remaining contractual life (Year)	3 years 4 months 6 days
Expected to vest, aggregate intrinsic value \| $	$ 2

Note 11 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Asset Retirement Obligations [Table Text Block]

	*For the Year Ended December 31,*
(in millions)		2023		2022
Asset Retirement Obligations at start of period	$	43	$	42
Liabilities incurred in the current period		—		1
Liabilities settled in the current period		—		(2	)
Revision in estimated cash flows		—		2
Asset Retirement Obligations at end of period	$	43	$	43

Note 2 - Cash, Cash Equivalents and Restricted Cash (Tables)

12 Months Ended

Dec. 31, 2023