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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2012	Jul. 27, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN KODAK CO
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		271,856,537
Amendment Flag	false
Entity Central Index Key	0000031235
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Jun. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

Consolidated Statement Of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Contractual Interest [Member]
Cost of sales
Interest expense (contractual interest for the three and six months ended June 30, 2012 of $53 and $99, respectively)	$ 53	$ 53	$ 99	$ 99
Products	896	1,280	1,737	2,395
Services	178	193	360	385
Licensing & royalties (Note 8)	3	12	(55)	27
Total net sales	1,077	1,485	2,042	2,807
Products	768	1,127	1,545	2,170
Services	134	147	284	301
Total cost of sales	902	1,274	1,829	2,471
Gross profit	175	211	213	336
Selling, general and administrative expenses	216	289	443	600
Research and development costs	54	68	120	146
Restructuring costs and other	19	29	113	62
Other operating (income) expenses, net	(19)	(1)	(20)	(71)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(95)	(174)	(443)	(401)
Interest expense (contractual interest for the three and six months ended June 30, 2012 of $53 and $99, respectively)	41	38	77	76
Loss on early extinguishment of debt, net			7
Other income (charges), net	(4)	17	(1)	9
Reorganization items, net	160		248
Loss from continuing operations before income taxes	(300)	(195)	(776)	(468)
Benefit for income taxes	(1)	(16)	(111)	(40)
Loss from continuing operations	(299)	(179)	(665)	(428)
Earnings from discontinued operations, net of income taxes				3
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (299)	$ (179)	$ (665)	$ (425)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (1.10)	$ (0.67)	$ (2.45)	$ (1.59)
Discontinued operations (in Dollars per share)				0.01
Total (in Dollars per share)	$ (1.10)	$ (0.67)	$ (2.45)	$ (1.58)
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)	271.9	268.9	271.5	268.9

Consolidated Statement Of Operations (Unaudited) (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Contractual Interest [Member]
Interest expense (contractual interest)	$ 53	$ 53	$ 99	$ 99
Interest expense (contractual interest)	$ 41	$ 38	$ 77	$ 76

Consolidated Statement Of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (299)	$ (179)	$ (665)	$ (425)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $4 for the three months ended June 30, 2012 and 2011, and $2 and $1 for the six months ended June 30, 2012 and 2011, respectively	2	(7)	4	1
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012	(1)
Currency translation adjustments	11	20	(4)	18
Pension and other postretirement benefit plan obligation activity, net of tax of $XX and $XX for the three months ended June 30, 2012 and 2011, and $XX and $XX for the six months ended June 30, 2012 and 2011, respectively	33	15	61	51
Total comprehensive loss, net of tax	$ (254)	$ (151)	$ (604)	$ (355)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

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

+ References

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- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

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+ Details

Consolidated Statement Of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Realized and unrealized gains from hedging activity, tax	$ 1	$ 4	$ 2	$ 1
Unrealized gain from investment, tax	$ 0	$ 0	$ 0	$ 0

Consolidated Statement Of Retained Earnings (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Retained earnings at beginning of period	$ 3,645	$ 4,716	$ 4,071	$ 4,969
Net loss	(299)	(179)	(665)	(425)
Loss from issuance of treasury stock		(1)	(60)	(8)
Retained earnings at end of period	$ 3,346	$ 4,536	$ 3,346	$ 4,536

- Definition

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

+ References

+ Details

Consolidated Statement Of Financial Position (Unaudited) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Current Assets
Cash and cash equivalents	$ 1,257	$ 861
Receivables, net	824	1,103
Inventories, net	632	607
Deferred income taxes	58	58
Other current assets	66	74
Total current assets	2,837	2,703
Property, plant and equipment, net of accumulated depreciation of $4,518 and $4,590, respectively	786	895
Goodwill	276	277
Other long-term assets	719	803
TOTAL ASSETS	4,618	4,678
Current Liabilities
Accounts payable, trade	423	706
Short-term borrowings and current portion of long-term debt	42	152
Accrued income and other taxes	5	40
Other current liabilities	934	1,252
Total current liabilities	1,404	2,150
Long-term debt, net of current portion	1,434	1,363
Pension and other postretirement liabilities	1,400	3,053
Other long-term liabilities	367	462
Liabilities subject to compromise	2,968
Total Liabilities	7,573	7,028
Equity (Deficit)
Common stock, $2.50 par value	978	978
Additional paid in capital	1,106	1,108
Retained earnings	3,346	4,071
Accumulated other comprehensive loss	(2,605)	(2,666)
	2,825	3,491
Less: Treasury stock, at cost	(5,782)	(5,843)
Total Eastman Kodak Company shareholders’ deficit	(2,957)	(2,352)
Noncontrolling interests	2	2
Total deficit	(2,955)	(2,350)
TOTAL LIABILITIES AND DEFICIT	$ 4,618	$ 4,678

Consolidated Statement Of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Property, plant and equipment, accumulated depreciation (in Dollars)	$ 5	$ 5
Common stock, par value	$ 2.50	$ 2.50

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Consolidated Statement Of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Cash flows from operating activities:
Net loss	$ (665)	$ (425)
Adjustments to reconcile to net cash used in operating activities:
Earnings from discontinued operations, net of income taxes		(3)
Depreciation and amortization	124	151
Gain on sales of businesses/assets	(20)	(72)
Loss on early extinguishment of debt	7
Non-cash restructuring costs, asset impairments and other charges	5	6
Non-cash and financing related reorganization items, net	205
Provision for deferred income taxes	16	38
Decrease in receivables	269	144
Increase in inventories	(38)	(62)
Decrease in liabilities excluding borrowings	(92)	(636)
Other items, net	37	22
Total adjustments	513	(412)
Net cash used in continuing operations	(152)	(837)
Net cash used in discontinued operations		(10)
Net cash used in operating activities	(152)	(847)
Cash flows from investing activities:
Additions to properties	(26)	(56)
Proceeds from sales of businesses/assets	26	76
Business acquisitions, net of cash acquired		(27)
Funding of restricted cash and investment accounts		(22)
Marketable securities - sales	60	41
Marketable securities - purchases	(58)	(38)
Net cash provided by (used in) investing activities	2	(26)
Cash flows from financing activities:
Proceeds from DIP credit agreement	686
Proceeds from other borrowings		247
Repayment of borrowings	(134)	(50)
Reorganization items	(40)
Debt issuance costs		(6)
Proceeds from sale and leaseback transaction	41
Net cash provided by financing activities	553	191
Effect of exchange rate changes on cash	(7)	15
Net increase (decrease) in cash and cash equivalents	396	(667)
Cash and cash equivalents, beginning of period	861	1,624
Cash and cash equivalents, end of period	$ 1,257	$ 957

Note 1: Basis of Presentation and Recent Accounting Pronouncements

6 Months Ended

Jun. 30, 2012

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS

BASIS OF PRESENTATION

The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) have been omitted in accordance with Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated financial statements were prepared following the same policies and procedures used in the preparation of the audited financial statements and reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company, its wholly-owned subsidiaries, and its majority owned subsidiaries (collectively, the Company). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2011.

On January 19, 2012 (the “Petition Date”), Eastman Kodak Company and its U.S. subsidiaries (collectively, the “Debtors”) filed voluntary petitions for relief (the “Bankruptcy Filing”) under chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”) case number 12-10202. The Company’s foreign subsidiaries (collectively, the “Non-Filing Entities”) were not part of the Bankruptcy Filing. The Debtors will continue to operate their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and the orders of the Bankruptcy Court. The Non-Filing Entities will continue to operate in the ordinary course of business.

The Company incurred a net loss for the years ended 2011, 2010 and, 2009, as well as the six months ended June 30, 2012, and had a shareholders’ deficit as of June 30, 2012, December 31, 2011 and December 31, 2010. To improve the Company’s performance and address competitive challenges, the Company is developing a strategic plan for the ongoing operation of the Company’s business. Successful implementation of the Company’s plan, however, is subject to numerous risks and uncertainties. In addition, the increasingly competitive industry conditions under which the Company operates have negatively impacted the Company’s financial position, results of operations and cash flows and may continue to do so in the future. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business. The Company’s ability to continue as a going concern is contingent upon the Company’s ability to comply with the financial and other covenants contained in its Debtor-in-Possession Credit Agreement (the “DIP Credit Agreement”), the Bankruptcy Court’s approval of the Company’s reorganization plan and the Company’s ability to successfully implement the Company’s plan and obtain exit financing, among other factors. As a result of the Bankruptcy Filing, the realization of assets and the satisfaction of liabilities are subject to uncertainty. While operating as debtors-in-possession under chapter 11, the Company may sell or otherwise dispose of or liquidate assets or settle liabilities, subject to the approval of the Bankruptcy Court or as otherwise permitted in the ordinary course of business (and subject to restrictions contained in the DIP Credit Agreement), for amounts other than those reflected in the accompanying consolidated financial statements. Further, the reorganization plan could materially change the amounts and classifications of assets and liabilities reported in the consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities or any other adjustments that might be necessary should the Company be unable to continue as a going concern or as a consequence of the Bankruptcy Filing. Refer to Note 2, “Chapter 11 Filing” for additional information.

Certain amounts for prior periods have been reclassified to conform to the current period classification due to changes in the Company’s Segment Reporting structure. Refer to Note 16, “Segment Information” for additional information.

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In September 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-08, “Intangibles-Goodwill and Other (Accounting Standards Codification (ASC) Topic 350) – Testing Goodwill for Impairment.” ASU No. 2011-08 amends the impairment test for goodwill by allowing companies to first assess qualitative factors to determine if it is more likely than not that goodwill might be impaired and whether it is necessary to perform the current two-step goodwill impairment test. The changes to the ASC as a result of this update were effective prospectively for interim and annual periods beginning after December 15, 2011 (January 1, 2012 for the Company). The adoption of this guidance did not impact the Company’s Consolidated Financial Statements.

In June 2011, the FASB issued ASU No. 2011-05, “Comprehensive Income (ASC Topic 220) - Presentation of Comprehensive Income.” ASU No. 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of equity and requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. Subsequently, the FASB issued ASU No. 2011-12, “Comprehensive Income (ASC Topic 220) – Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.” ASU 2011-12 defers indefinitely the provision within ASU 2011-05 requiring entities to present reclassification adjustments out of accumulated other comprehensive income by component in both the income statement and the statement in which other comprehensive income is presented. ASU 2011-12 does not change the other provisions instituted within ASU 2011-05. The amendments of both ASUs were effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011 (January 1, 2012 for the Company). The adoption of this guidance required changes in presentation only and did not have an impact on the Company's Consolidated Financial Statements.

In May 2011, the FASB issued ASU No. 2011-04, “Fair Value Measurement (ASC Topic 820) - Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.” ASU No. 2011-04 amends current fair value measurement and disclosure guidance to include increased transparency around valuation inputs and investment categorization. The changes to the ASC as a result of this update were effective prospectively for interim and annual periods beginning after December 15, 2011 (January 1, 2012 for the Company). The adoption of this guidance did not have a significant impact on the Company’s Consolidated Financial Statements.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In December 2011, the FASB issued ASU No. 2011-11, “Balance Sheet (ASC Topic 210): Disclosures about Offsetting Assets and Liabilities.” ASU No. 2011-11 creates new disclosure requirements about the nature of an entity’s rights of setoff and related arrangements associated with its financial instruments and derivative instruments. The changes to the ASC as a result of this update are effective for periods beginning on or after January 1, 2013 (January 1, 2013 for the Company) and must be shown retrospectively for all comparative periods presented. This guidance requires new disclosures only, and will have no impact on the Company’s Consolidated Financial Statements.

In December 2011, the FASB issued ASU No. 2011-10, “Derecognition of in Substance Real Estate – a Scope Clarification,” which amends ASC Topic 360, “Property, Plant and Equipment.” ASU No. 2011-10 states that when an investor ceases to have a controlling financial interest in an entity that is in-substance real estate as a result of a default on the entity’s nonrecourse debt, the investor should apply the guidance under ASC Subtopic 360-20, Property, Plant and Equipment – Real Estate Sales to determine whether to derecognize the entity’s assets (including real estate) and liabilities (including the nonrecourse debt). The changes to the ASC as a result of this update are effective prospectively for deconsolidation events occurring during fiscal years, and interim periods within those years, beginning on or after June 15, 2012 (January 1, 2013 for the Company). Adoption of this guidance will not impact the Company’s Consolidated Financial Statements.

Note 2: Chapter 11 Filing

6 Months Ended

Jun. 30, 2012

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

NOTE 2: CHAPTER 11 FILING

The Bankruptcy Filing is intended to permit the Company to reorganize and increase liquidity in the U.S. and abroad, monetize non-strategic intellectual property, fairly resolve legacy liabilities, and focus on the most valuable business lines to enable sustainable profitability. The Company’s goal is to develop and implement a reorganization plan that meets the standards for confirmation under the Bankruptcy Code. Confirmation of a reorganization plan could materially alter the classifications and amounts reported in the Company’s consolidated financial statements, which do not give effect to any adjustments to the carrying values of assets or amounts of liabilities that might be necessary as a consequence of a confirmation of a reorganization plan or other arrangement or the effect of any operational changes that may be implemented.

Operation and Implication of the Bankruptcy Filing

Under Section 362 of the Bankruptcy Code, the filing of voluntary bankruptcy petitions by the Debtors automatically stayed most actions against the Debtors, including most actions to collect indebtedness incurred prior to the Petition Date or to exercise control over the Company’s property. Accordingly, although the Bankruptcy Filing triggered defaults for certain of the Debtors’ debt obligations, creditors are stayed from taking any actions as a result of such defaults. Absent an order of the Bankruptcy Court, substantially all of the Company’s pre-petition liabilities are subject to settlement under a reorganization plan. As a result of the Bankruptcy Filing the realization of assets and the satisfaction of liabilities are subject to uncertainty. The Debtors, operating as debtors-in-possession under the Bankruptcy Code, may, subject to approval of the Bankruptcy Court, sell or otherwise dispose of assets and liquidate or settle liabilities for amounts other than those reflected in the consolidated financial statements. Further, a confirmed reorganization plan or other arrangement may materially change the amounts and classifications in the Company’s consolidated financial statements.

The Debtors may assume, assume and assign, or reject certain executory contracts and unexpired leases subject to the approval of the Bankruptcy Court and certain other conditions. In general, rejection of an executory contract or unexpired lease is treated as a pre-petition breach of the executory contract or unexpired lease in question and, subject to certain exceptions, relieves the Debtors from performing their future obligations under such executory contract or unexpired lease but entitles the contract counter-party or lessor to a pre-petition general unsecured claim for damages caused by such deemed breach. Generally, the assumption of an executory contract or unexpired lease requires the Debtors to cure any existing defaults under such executory contract or unexpired lease.

Subsequent to the Petition Date, the Company received approval from the Bankruptcy Court to pay or otherwise honor certain pre-petition obligations generally designed to stabilize the Company’s operations. These obligations related to certain employee wages, salaries and benefits, and the payment of vendors and other providers in the ordinary course for goods and services received after the Petition Date. The Company has retained, pursuant to Bankruptcy Court approval, legal and financial professionals to advise the Company in connection with the Bankruptcy Filing and certain other professionals to provide services and advice in the ordinary course of business. From time to time, the Company may seek Bankruptcy Court approval to retain additional professionals.

The U.S. Trustee for the Southern District of New York (the “U.S. Trustee”) has appointed an official committee of unsecured creditors (the “UCC”). The UCC and its legal representatives have a right to be heard on all matters affecting the Debtors that come before the Bankruptcy Court. There can be no assurance that the UCC will support the Company’s positions on matters to be presented to the Bankruptcy Court in the future or on any reorganization plan, once proposed.

On May 3, 2012, the U.S. Trustee appointed an official committee of retired employees of the Debtor entities.

Reorganization Plan

In order for the Company to emerge successfully from chapter 11, the Company must obtain the Bankruptcy Court’s approval of a reorganization plan, which will enable the Company to transition from chapter 11 into ordinary course operations outside of bankruptcy. In connection with a reorganization plan, the Company also may require a new credit facility, or “exit financing.” The Company’s ability to obtain such approval and financing will depend on, among other things, the timing and outcome of various ongoing matters related to the Bankruptcy Filing. A reorganization plan determines the rights and satisfaction of claims of various creditors and security holders, and is subject to the ultimate outcome of negotiations and Bankruptcy Court decisions ongoing through the date on which the reorganization plan is confirmed.

Although the Company’s goal is to file a plan of reorganization, the Company may determine that it is in the best interests of the Debtors’ estates to seek Bankruptcy Court approval of a sale of all or a portion of the Company’s assets pursuant to Section 363 of the Bankruptcy Code or seek confirmation of a reorganization plan providing for such a sale or other arrangement.

On May 2, 2012, the Bankruptcy Court approved the Company’s motion to extend the period of time that the court gives the Company the exclusive right to file a plan of reorganization. The extension concerns only the length of time in which the Company has the sole right to file a plan of reorganization, not the duration of the case. The date until which the Debtors have to file a plan of reorganization has been extended through and includes October 15, 2012. The DIP Credit Agreement stipulates that a draft of an acceptable reorganization plan is to be provided to the DIP agent on or prior to January 15, 2013 and further requires the filing of an acceptable reorganization plan and disclosure statement with the court on or prior to February 15, 2013. The Company presently expects that any proposed reorganization plan will provide, among other things, settlement of the obligations under the DIP Credit agreement, mechanisms for settlement of claims against the Debtors’ estates, treatment of the Company’s existing equity and debt holders, and certain corporate governance and administrative matters pertaining to the reorganized Company. Any proposed reorganization plan will be subject to revision prior to submission to the Bankruptcy Court based upon discussions with the Company’s creditors and other interested parties, and thereafter in response to creditor claims and objections and the requirements of the Bankruptcy Code or the Bankruptcy Court. There can be no assurance that the Company will be able to secure approval for the Company’s proposed reorganization plan from the Bankruptcy Court or that the Company’s proposed plan will be accepted by the lenders under the DIP Credit Agreement. In the event the Company does not secure approval of the reorganization plan, the outstanding DIP Credit Agreement principal and interest could become immediately due and payable.

Pre-Petition Claims

On April 18, 2012, as amended on May 16, 2012, the Debtors filed schedules of assets and liabilities and statements of financial affairs with the Bankruptcy Court. On May 10, 2012, the Bankruptcy Court entered an order establishing July 17, 2012 as the bar date for potential creditors to file proofs of claims and establishing the required procedures with respect to filing such claims. A bar date is the date by which pre-petition claims against the Debtors must be filed if the claimants wish to receive any distribution in the chapter 11 proceedings.

As of August 2, 2012, the Debtors have received approximately 5,900 proofs of claim, a portion of which assert, in part or in whole, unliquidated claims. In the aggregate, total liquidated proofs of claim of approximately $20.5 billion have been filed against the Debtors. New and amended claims may be filed in the future, including claims amended to assign values to claims originally filed with no designated value. The Company is now in the process of reconciling such claims to the amounts listed by the Debtors in their schedule of assets and liabilities (as amended). Differences in liability amounts estimated by the Company and claims filed by creditors will be investigated and resolved, including through the filing of objections with the Bankruptcy Court, where appropriate. The Company may ask the Court to disallow claims that the Company believes are duplicative, have been later amended or superseded, are without merit, are overstated or should be disallowed for other reasons. In addition, as a result of this process, the Company may identify additional liabilities that will need to be recorded or reclassified to liabilities subject to compromise. In light of the substantial number of claims filed, the claims resolution process may take considerable time to complete. The resolution of such claims could result in material adjustments to the Company’s financial statements. The determination of how liabilities will ultimately be treated cannot be made until the Bankruptcy Court approves a plan of reorganization. Accordingly, the ultimate amount or treatment of such liabilities is not determinable at this time.

Financial Reporting in Reorganization

Expenses, gains and losses directly associated with reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statement of Operations. In addition, liabilities subject to compromise in the chapter 11 proceedings are distinguished from liabilities of Non-Filing Entities, fully secured liabilities not expected to be compromised and from post-petition liabilities in the accompanying Consolidated Statement of Financial Position as of June 30, 2012. Where there is uncertainty about whether a secured claim will be paid or impaired under the chapter 11 proceedings, the Company has classified the entire amount of the claim as a liability subject to compromise. The amount of liabilities subject to compromise represents the Company’s estimate, where an estimate is determinable, of known or potential pre-petition claims to be addressed in connection with the bankruptcy proceedings. Such liabilities are reported at the Company’s current estimate, where an estimate is determinable, of the allowed claim amount, even though they may settle for lesser amounts. These claims remain subject to future adjustments, which may result from: negotiations; actions of the Bankruptcy Court; disputed claims; rejection of contracts and unexpired leases; the determination as to the value of any collateral securing claims; proofs of claims; or other events.

Effective as of January 19, 2012, the Company ceased recording interest expense on outstanding pre-petition debt classified as liabilities subject to compromise. Contractual interest expense represents amounts due under the contractual terms of outstanding debt, including debt subject to compromise. For the period from January 19, 2012 through June 30, 2012 contractual interest expense related to liabilities subject to compromise of approximately $22 million has not been recorded, as it is not expected to be an allowed claim under the chapter 11 case.

Section 363 Asset Sales

On March 1, 2012, the Company entered into an agreement with Shutterfly, Inc. related to the proposed sale of certain assets of Kodak Gallery on-line photo services business for $23.8 million (the “Stalking Horse Purchase Agreement”). On May 1, 2012, the Bankruptcy Court approved the Stalking Horse Purchase Agreement. The Company received cash proceeds of approximately $19 million on the closing date, May 2, 2012. The remaining proceeds will be received upon the successful transfer of the assets to Shutterfly, Inc. Approximately 75% of the net proceeds from the sale were used to repay term debt under the DIP Credit Agreement.

On June 11, 2012, the Company filed a motion with the Bankruptcy Court seeking approval of bidding procedures to auction its Digital Capture and Kodak Imaging Systems and Services patent portfolios. On July 2, 2012, the Bankruptcy Court approved the Company’s motion. The final date for designation of the successful bidder(s) under the approved bidding procedures is August 13, 2012.

Eastman Kodak Company Guarantee

Eastman Kodak Company (“EKC”) has previously issued (pre-petition) a guarantee to Kodak Limited (“Subsidiary”) and the Trustee (“Trustee”) of the Kodak Pension Plan (“Plan”) in the United Kingdom. Under that arrangement, EKC guaranteed to the Subsidiary and the Trustee the ability of the Subsidiary, only to the extent it becomes necessary to do so, to (1) make contributions to the Plan to ensure sufficient assets exist to make plan benefit payments, as they become due, if the Plan otherwise would not have sufficient assets and (2) make contributions to the Plan such that it will achieve fully funded status by the funding valuation for the period ending December 31, 2022.

The Subsidiary agreed to make certain contributions to the Plan as determined by a funding plan agreed to by the Trustee. Under the terms of this agreement, the Subsidiary is obligated to pay a minimum amount of $50 million to the Plan in each of the years 2011 through 2014, and a minimum amount of $90 million to the Plan in each of the years 2015 through 2022. Future funding beyond 2022 would be required if the Plan is still not fully funded as determined by the funding valuation for the period ending December 31, 2022. Under the terms of this agreement, these payment amounts for the years 2015 through 2022 could be lower, and the payment amounts for all years noted could be higher by up to $5 million, based on the exchange rate between the U.S. dollar and British pound. These minimum amounts do not include potential contributions related to tax benefits received by the Subsidiary. EKC has requested deferral of the June 2012 payment in order to finance certain restructuring charges in Europe. There can be no assurances that any deferral proposal will be granted.

The underfunded position of the Plan of approximately $1.1 billion (calculated in accordance with U.S. GAAP) is included in Pension and other postretirement liabilities presented in the Consolidated Statement of Financial Position as of June 30, 2012. The underfunded obligation relates to a non-debtor entity. The Trustee has asserted an unsecured claim of approximately $2.8 billion under the guarantee. Kodak Limited has also asserted an unsecured claim under the guarantee for an unliquidated amount. The ultimate treatment of the Trustee’s claim is not determinable at this time.

Note 3: Liabilities Subject To Compromise

6 Months Ended

Jun. 30, 2012

Liabilities Subject to Compromise, Description

Note 4: Reorganization Items, Net

6 Months Ended

Jun. 30, 2012

Reorganization Items, Description of Legal and Advisory Professional Fees

<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> NOTE 4: REORGANIZATION ITEMS, NET </div> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> A summary of reorganization items, net for the three and six months ended June 30, 2012 is presented in the following table: </div> <table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> <tr> <td align="left" valign="bottom" style="PADDING-BOTTOM: 2px"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> (in millions) </div> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> Three Months Ended </div>June 30, </div>2012 </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> </td> <td valign="bottom" style="PADDING-BOTTOM: 2px"> </td> <td colspan="2" valign="bottom" style="BORDER-BOTTOM: black 2px solid"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"> Six Months Ended </div>June 30, </div>2012 </div> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> </td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom"> </td> <td colspan="2" valign="bottom"> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> </td> <td valign="bottom"> </td> <td colspan="2" valign="bottom"> </td> <td nowrap="nowrap" valign="bottom" style="TEXT-ALIGN: left"> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="70%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> Professional fees </div> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> $ </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> 45 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> $ </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> 88 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> </tr> <tr> <td align="left" valign="bottom" width="70%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> DIP credit agreement financing costs </div> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> - </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> 45 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="70%"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> Provision for expected allowed claims </div> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> 119 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td align="right" valign="bottom" width="1%"> </td> <td valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="TEXT-ALIGN: right"> 119 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left"> </td> </tr> <tr> <td align="left" valign="bottom" width="70%" style="PADDING-BOTTOM: 2px"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> Other items, net </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> (4 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> ) </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"> </td> <td valign="bottom" width="12%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"> (4 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"> ) </td> </tr> <tr style="background-color: #C0FFFF;"> <td align="left" valign="bottom" width="70%" style="PADDING-BOTTOM: 4px"> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> Reorganization items, net </div> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> $ </td> <td valign="bottom" width="12%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> 160 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> </td> <td align="right" valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"> </td> <td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"> $ </td> <td valign="bottom" width="12%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"> 248 </td> <td nowrap="nowrap" valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px"> </td> </tr> </table> <div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"> For the three and six months ended June 30, 2012, the Company paid approximately $38 million and $83 million, respectively, for reorganization items. </div>

Note 5: Receivables, Net

6 Months Ended

Jun. 30, 2012

Scheduleof Account Notesand Loans Receivable [Text Block]

NOTE 5: RECEIVABLES, NET

	As of
(in millions)	June 30, 2012		December 31, 2011

Trade receivables	$	708	$	996
Miscellaneous receivables		116		107
Total (net of allowances of $55 and $51 as of June 30, 2012 and December 31, 2011, respectively)	$	824	$	1,103

Approximately $124 million and $191 million of the total trade receivable amounts as of June 30, 2012 and December 31, 2011, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to the customer and are included in Other current liabilities as of December 31, 2011 and Other current liabilities and Liabilities subject to compromise as of June 30, 2012 in the accompanying Consolidated Statement of Financial Position at each respective balance sheet date.

Note 6: Inventories, Net

6 Months Ended

Jun. 30, 2012

Inventory Disclosure [Text Block]

NOTE 6: INVENTORIES, NET

	As of
(in millions)	June 30, 2012		December 31, 2011

Finished goods	$	372	$	379
Work in process		139		123
Raw materials		121		105

Total	$	632	$	607

Note 7: Short-Term Borrowings And Long-Term Debt

6 Months Ended

Jun. 30, 2012

Debt Disclosure [Text Block]

NOTE 7: SHORT-TERM BORROWINGS AND LONG-TERM DEBT

Debt and related maturities and interest rates were as follows at June 30, 2012 and December 31, 2011:

									As of
(in millions)									June 30, 2012		December 31, 2011
Country	Type	Maturity				Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
U.S.	Revolver				2013		4.75	%	$	-	$	100
Germany	Term note		2012	-	2013		6.16	%		40		40
Brazil	Term note		2012	-	2013		19.80	%		2		2
										42		142
Non-current portion:
U.S.	DIP Credit Agreement				2013		8.74	%		657		-
Germany	Term note				2013		6.16	%		36		35
Brazil	Term note				2013		19.80	%		2		3
U.S.	Secured term note				2018		10.11	%		492		491
U.S	Secured term note				2019		10.87	%		247		247
										1,434		776
Liabilities subject to compromise:
U.S.	Term note				2013		6.16	%		20		19
U.S.	Term note				2013		7.25	%		250		250
U.S.	Convertible				2017		12.75	%		400		315
U.S.	Term note				2018		9.95	%		3		3
U.S.	Term note				2021		9.20	%		10		10
										683		597
									$	2,159	$	1,515

The carrying value of the 2017 Convertible Senior Notes was increased during the quarter ended June 30, 2012 to reflect the stated principal amount of the notes. When the notes were initially issued, $107 million of the principal amount of the debt was allocated to reflect the equity component of the notes. The remaining carrying value of the debt was originally being accreted to the $400 million stated principal amount using the effective interest method. The second quarter of 2012 increase in the carrying value of the debt resulted in a $90 million provision for expected allowed claims reflected in Reorganization items, net in the accompanying Consolidated Statement of Operations.

No portion of the carrying value of the Company’s debt was considered Liabilities subject to compromise in the Statement of Financial Position as of December 31, 2011, as the Company filed for chapter 11 bankruptcy protection on January 19, 2012. The amounts shown as Liabilities subject to compromise as of December 31, 2011 in the table above were classified as long-term debt as of December 31, 2011 and are reflected as liabilities subject to compromise above only for presentation purposes.

Annual maturities of debt outstanding at June 30, 2012, excluding debt classified as liabilities subject to compromise, were as follows:

(in millions)	Carrying Value		Maturity Value

2012	$	42	$	42
2013		695		709
2014		-		-
2015		-		-
2016		-		-
2017 and thereafter		739		750
Total	$	1,476	$	1,501

Debtor-in-Possession Credit Agreement

In connection with the Bankruptcy Filing, on January 20, 2012, the Company and Kodak Canada Inc. (the “Canadian Borrower” and, together with the Company, the “Borrowers”) entered into a Debtor-in-Possession Credit Agreement, as amended on January 25, 2012 (the “DIP Credit Agreement”), with certain subsidiaries of the Company and the Canadian Borrower signatory thereto (“Subsidiary Guarantors”), the lenders signatory thereto (the “Lenders”), Citigroup Global Markets Inc., as sole lead arranger and bookrunner, and Citicorp North America, Inc., as syndication agent, administration agent and co-collateral agent (the “Agent”). Pursuant to the terms of the DIP Credit Agreement, the Lenders agreed to lend in an aggregate principal amount of up to $950 million, consisting of an up to $250 million super-priority senior secured asset-based revolving credit facility and an up to $700 million super-priority senior secured term loan facility (collectively, the “Loans”). A portion of the revolving credit facility will be available to the Canadian Borrower and may be borrowed in Canadian Dollars. The DIP Credit Agreement was approved on February 15, 2012 by the Bankruptcy Court. The DIP Credit Agreement terminates and all outstanding obligations must be repaid on the earliest to occur of (i) July 20, 2013, (ii) the date of the substantial consummation of certain reorganization plans and (iii) certain other events, including Events of Default and repayment in full of the obligations pursuant to a mandatory prepayment.

The Company and each existing and future direct or indirect U.S. subsidiary of the Company (other than indirect U.S. subsidiaries held through foreign subsidiaries and certain immaterial subsidiaries (if any)) (the “U.S. Guarantors”) have agreed to provide unconditional guarantees of the obligations of the Borrowers under the DIP Credit Agreement. In addition, the U.S. Guarantors, the Canadian Borrower and each existing and future direct and indirect Canadian subsidiary of the Canadian Borrower (other than certain immaterial subsidiaries (if any)) (the “Canadian Guarantors” and, together with the U.S. Guarantors, the “Guarantors”) have agreed to provide unconditional guarantees of the obligations of the Canadian Borrower under the DIP Credit Agreement. Under the terms of the DIP Credit Agreement, the Company will have the option to have interest on the loans provided thereunder accrue at a base rate or the then applicable LIBOR Rate (subject to certain adjustments and, in the case of the term loan facility, a floor of 1.00%), plus a margin, (x) in the case of the revolving loan facility, of 2.25% for a base rate revolving loan or 3.25% for a LIBOR rate revolving loan, and (y) in the case of the term loan facility, of 6.50% for a base rate loan and 7.50% for a LIBOR Rate loan. The obligations of the Borrowers and the Guarantors under the DIP Credit Agreement are secured by a first-priority security interest in and lien upon all of the existing and after-acquired personal property of the Company and the U.S. Guarantors, including pledges of all stock or other equity interest in direct subsidiaries owned by the Company or the U.S. Guarantors (but only up to 65% of the voting stock of each direct foreign subsidiary owned by the Company or any U.S. Guarantor in the case of pledges securing the Company’s and the U.S. Guarantors’ obligations under the DIP Credit Agreement). Assets of the type described in the preceding sentence of the Canadian Borrower or any Canadian subsidiary of the Canadian Borrower are similarly pledged to secure the obligations of the Canadian Borrower and Canadian Guarantor under the DIP Credit Agreement. The security and pledges are subject to certain exceptions.

The DIP Credit Agreement limits, among other things, the Borrowers’ and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) prepay subordinated indebtedness and make other restricted payments, (v) enter into sale and leaseback transactions and (vi) modify the terms of any organizational documents and certain material contracts of the Borrowers and the Subsidiary Guarantors. In addition to standard obligations, the DIP Credit Agreement provides for specific milestones that the Company must achieve by specific target dates. In addition, the Company and its subsidiaries are required to maintain consolidated Adjusted EBITDA (as defined in the DIP Credit Agreement) of not less than a specified level for certain periods, with the specified levels ranging from $(130) million to $175 million depending on the applicable period. The Company and its subsidiaries must also maintain minimum U.S. Liquidity (as defined in the DIP Credit Agreement) ranging from $100 million to $250 million depending on the applicable period. The Company was required to maintain U.S. Liquidity of $125 million and $250 million for the periods from January 20, 2012 to February 15, 2012 and February 16, 2012 to March 31, 2012, respectively. For the periods from April 1, 2012 to September 30, 2012 and October 1, 2012 through the termination of the DIP Credit Agreement, the Company must maintain U.S. Liquidity of $150 million and $100 million, respectively. The Company was in compliance with all covenants under the DIP credit agreement as of June 30, 2012.

The Company must prepay the DIP Credit Agreement with all net cash proceeds from sales of or casualty events relating to certain types of collateral consisting of accounts, inventory, equipment or machinery (as defined in the DIP Credit Agreement). In addition, all net cash proceeds from any sale in respect of the Company’s digital imaging patent portfolio must be used to prepay the DIP Credit Agreement. With respect to all other asset sales or casualty events, or intellectual property licensing or settlement agreements, 75% of the net cash proceeds must be used to prepay the DIP Credit Agreement and 25% may be retained by the Company (retained proceeds are $19 million as of June 30, 2012). However, once the Company’s share of these retained proceeds totals $150 million, all remaining and future net proceeds must be used to prepay the DIP Credit Agreement.

The Borrowers drew $700 million in term loans under the DIP Credit Agreement during the first quarter of 2012 and have issued approximately $114 million of letters of credit under the revolving credit facilities as of June 30, 2012. Under the DIP Credit Agreement borrowing base calculation the Borrowers had approximately $68 million available under the revolving credit facility as of June 30, 2012. Availability under the DIP Credit Agreement is subject to borrowing base availability, reserves and other limitations.

Second Amended and Restated Credit Agreement

On April 26, 2011, the Company and its subsidiary, Kodak Canada, Inc., together with the Company’s U.S. subsidiaries as guarantors entered into a Second Amended and Restated Credit Agreement (“Second Amended Credit Agreement”), with the named lenders and Bank of America, N.A. as administrative agent, in order to amend and extend its Amended and Restated Credit Agreement dated as of March 31, 2009, as amended (“Amended Credit Agreement”).

On January 20, 2012, the Company repaid all obligations and terminated all commitments under the Second Amended and Restated Credit Agreement in connection with entering into and drawing funds from the DIP Credit Agreement. The repayment resulted in a loss on early extinguishment of debt of $7 million.

Second Lien Holders Agreement

On February 14, 2012, the Company reached an adequate protection agreement with a group representing at least 50.1% of the Second Lien Note Holders (2019 Senior Secured Note Holders and 2018 Senior Secured Note Holders), which was reflected in the final DIP Credit Agreement order (the “Final DIP Order”). The Company agreed, among other things, to provide all Second Lien Note Holders with a portion of the proceeds received from certain sales and settlements in respect of the Company’s digital imaging patent portfolio subject to the following waterfall and the Company’s right to retain a percentage of certain proceeds under the DIP Credit Agreement: first, to repay any outstanding obligations under the DIP Credit Agreement, including cash collateralizing letters of credit (unless certain parties otherwise agree); second, to pay 50% of accrued second lien interest at the non-default rate; third, the Company retains $250 million; fourth, to repay the remaining accrued and unpaid second lien interest at the non-default rate; fifth, any remaining proceeds after conditions one through four up to $2,250 million to be split 60% to the Company and 40% to repay outstanding second lien debt at par; and sixth, the Company agreed that any proceeds above $2,250 million will be split 50% to the Company and 50% to Second Lien Note Holders until second lien debt is fully paid. The Company also agreed to pay current interest to Second Lien Note Holders upon the receipt of $250 million noted above. Subject to the satisfaction of certain conditions, the Company also agreed to pay reasonable fees of certain advisors to the Second Lien Note Holders.

The Bankruptcy Filing constituted an event of default with respect to the Company’s Senior Secured Notes due 2019 and Senior Secured Notes due 2018. The creditors are, however, stayed from taking any action as a result of the default under Section 362 of the Bankruptcy Code. As a result of the adequate protection agreement reached with the Second Lien Note Holders, these debt obligations are considered fully secured and have not been reported as liabilities subject to compromise.

Debt Subject to Compromise

The Bankruptcy Filing constituted an event of default with respect to certain of the Company’s unsecured debt obligations. As a result of the Bankruptcy Filing, the principal and interest due under these debt instruments shall be immediately due and payable. However, the creditors are stayed from taking any action as a result of the default under Section 362 of the Bankruptcy Code.

- Definition

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.

+ References + Details

Note 8: Income Taxes

6 Months Ended

Jun. 30, 2012

Income Tax Disclosure [Text Block]

NOTE 8: INCOME TAXES

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

(dollar amounts in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Loss from continuing operations before income taxes	$	(300	)	$	(195	)	$	(776	)	$	(468	)
Effective tax rate		0.3	%		8.2	%		14.3	%		8.5	%
Benefit for income taxes	$	(1	)	$	(16	)	$	(111	)	$	(40	)
Benefit for income taxes @ 35%	$	(105	)	$	(68	)	$	(272	)	$	(164	)
Difference between tax at effective vs. statutory rate	$	104		$	52		$	161		$	124

For the three months ended June 30, 2012, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) tax accounting impacts related to items reported in Accumulated other comprehensive loss in the Consolidated Statement of Financial Position, and (3) a provision associated with foreign withholding taxes on undistributed earnings.

In March 2011, the Company filed a Request for Competent Authority Assistance with the United States Internal Revenue Service (IRS). The request related to a potential double taxation issue with respect to certain patent licensing royalty payments received by the Company in 2009 and 2010. In March 2012, the Company received notification that the IRS had reached agreement with the Korean National Tax Service (NTS) with regards to the Company’s March 2011 request. As a result of the agreement reached by the IRS and NTS, the Company was due a partial refund of Korean withholding taxes in the amount of $123 million. The Company had previously agreed with the licensees that made the royalty payments that any refunds of the related Korean withholding taxes would be shared equally between the Company and the licensees. The licensees’ share ($61 million) of the Korean withholding tax refund has therefore been reported as a licensing revenue reduction in Licensing & royalties in the Consolidated Statement of Operations.

For the six months ended June 30, 2012, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a benefit as a result of the Company reaching a settlement of the competent authority claim noted above, (3) tax accounting impacts related to items reported in Accumulated other comprehensive loss in the Consolidated Statement of Financial Position (4) a provision associated with the establishment of a deferred tax asset valuation allowance outside the U.S., (5) a provision associated with foreign withholding taxes on undistributed earnings and (6) changes in audit reserves.

During the six months ended June 30, 2012, the Company determined that it is more likely than not that a portion of the deferred tax assets outside the U.S. would not be realized and accordingly, recorded a tax provision of $16 million associated with the establishment of a valuation allowance on those deferred tax assets.

For the three months ended June 30, 2011, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to : (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a provision associated with the establishment of a deferred tax asset valuation allowance outside the U.S., and (3) changes in audit reserves and settlements.

During the second quarter of 2011, the Company agreed to terms with the U.S. Internal Revenue Service and settled federal audits for calendar years 2001 through 2005. For these years, the Company originally recorded federal and related state liabilities for uncertain tax positions (UTP) totaling $115 million (plus interest of approximately $25 million). The settlement resulted in a reduction in Accrued income and other taxes (including the UTP previously noted) of $296 million, the recognition of a $50 million tax benefit, and a reduction in net deferred tax assets of $246 million. The Company will receive a net federal refund of approximately $2 million and estimates that it will pay $23 million over the next several months to satisfy state obligations as amended state returns are filed.

During the second quarter of 2011, the Company determined that it is more likely than not that a portion of the deferred tax assets outside the U.S. would not be realized and accordingly, recorded a tax provision of $23 million associated with the establishment of a valuation allowance on those deferred tax assets.

For the six months ended June 30, 2011, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to : (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a provision associated with the establishment of a deferred tax asset valuation allowance outside the U.S., (3) a benefit associated with the release of a deferred tax asset valuation allowance in a certain jurisdiction outside the U.S., (4) tax accounting impacts related to items reported in Accumulated other comprehensive loss in the Consolidated Statement of Financial Position, and (5) changes in audit reserves and settlements.

- Definition

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.

+ References

+ Details

Note 9: Commitments and Contingencies

6 Months Ended

Jun. 30, 2012

Commitments and Contingencies Disclosure [Text Block]

NOTE 9: COMMITMENTS AND CONTINGENCIES

Environmental

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

	As of
(in millions)	June 30, 2012		December 31, 2011

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		9		9
Sites associated with former operations		17		19
Sites associated with the non-imaging health businesses sold in 1994		18		18
Total	$	93	$	95

These amounts are reported in Other long-term liabilities as of December 31, 2011 and Other long-term liabilities and Liabilities subject to compromise as of June 30, 2012 in the accompanying Consolidated Statement of Financial Position.

Cash expenditures for the aforementioned investigation, remediation and monitoring activities are expected to be incurred over the next thirty years for most of the sites. For these known environmental liabilities, the accrual reflects the Company’s best estimate of the amount it will incur under the agreed-upon or proposed work plans. The Company’s cost estimates were determined using the ASTM Standard E 2137-06, "Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters," and have not been reduced by possible recoveries from third parties. The overall method includes the use of a probabilistic model which forecasts a range of cost estimates and a single most probable cost estimate for the remediation required at individual sites. For the purposes of establishing Company-level environmental reserves, the single most probable cost estimate for each site is used. All projects are closely monitored and the models are reviewed as significant events occur or at least once per year. The Company’s estimate includes investigations, equipment and operating costs for remediation and long-term monitoring of the sites. Accrued liabilities of Debtor entities related to sites no longer owned by the Company have been classified as liabilities subject to compromise. Liabilities subject to compromise are reported at the Company’s current estimate, where an estimate is determinable, of the allowed claim amount.

The Company is presently designated as a potentially responsible party (PRP) under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended (the Superfund Law), or under similar state laws, for environmental assessment and cleanup costs as the result of the Company’s alleged arrangements for disposal of hazardous substances at eight Superfund sites. In connection with the chapter 11 filing, the Company has provided withdrawal notifications or entered into settlement negotiations with involved regulatory agencies.

Among these matters is a case in which the Company and Sterling Drug were named by the U.S. Environmental Protection Agency (EPA) as a PRP with potential liability for the study and remediation of the Lower Passaic River Study Area (LPRSA) portion of the Diamond Alkali Superfund Site, based on the Company’s ownership of Sterling Drug from 1988 to 1994 and retention of certain Sterling Drug liabilities and a defense and indemnification agreement between the Company and Bayer, which purchased all stock in Sterling Drug (now STWB). The Company and Sterling Drug were also named as third-party defendants (along with approximately 300 other entities) in an action initially brought by the New Jersey Department of Environmental Protection (NJDEP) in the Supreme Court of New Jersey, Essex County seeking recovery of all costs associated with the investigation, removal, cleanup and damage to natural resources resulting from the disposal of various forms of chemicals in the Passaic River. The damages are alleged to potentially range "from hundreds of millions to several billions of dollars”. The litigation against Kodak was stayed by the bankruptcy proceeding. Based on currently available information, the Company has been unable to reasonably estimate a range of loss pertaining to this matter at this time.

Estimates of the amount and timing of future costs of environmental remediation requirements are by their nature imprecise because of the continuing evolution of environmental laws and regulatory requirements, the availability and application of technology, the identification of presently unknown remediation sites and the allocation of costs among the PRPs. Based on information presently available, the Company does not believe it is reasonably possible that losses for known exposures or allowed claims could exceed current accruals by material amounts, although costs could be material to a particular quarter or year, with the possible exception of matters related to the Passaic River which are described above.

Other Commitments and Contingencies

As of June 30, 2012, the Company had outstanding letters of credit of $114 million issued under the DIP Credit Agreement, as well as bank guarantees and letters of credit of $14 million, surety bonds in the amount of $23 million, and cash and investments in trust of $33 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities, legal contingencies, rental payments, and to support various customs, tax and trade activities. The restricted cash and investment amounts are recorded within Other long-term assets in the Consolidated Statement of Financial Position.

In March 2012, the Company sold a property in Mexico for approximately $41 million and leased back the property for a one-year term. The pre-tax gain on the property sale of approximately $35 million was deferred and no gain was recognizable upon the closing of the sale as the Company has continuing involvement in the property for the remainder of the lease term. The deferred pre-tax gain is reported in Other current liabilities in the Consolidated Statement of Financial Position as of June 30, 2012.

The Company’s Brazilian operations are involved in governmental assessments of indirect and other taxes in various stages of litigation, primarily related to federal and state value-added taxes. The Company is disputing these matters and intends to vigorously defend its position. Based on the opinion of legal counsel and current reserves already recorded for those matters deemed probable of loss, management does not believe that the ultimate resolution of these matters will materially impact the Company’s results of operations or financial position. The Company routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of June 30, 2012, the unreserved portion of these contingencies, inclusive of any related interest and penalties, for which there was at least a reasonable possibility that a loss may be incurred, amounted to approximately $63 million.

The Company and its subsidiaries are involved in various lawsuits, claims, investigations and proceedings, including commercial, customs, employment, environmental, and health and safety matters, which are being handled and defended in the ordinary course of business. In addition, the Company is subject to various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that are incorporated in a broad spectrum of the Company’s products. These matters are in various stages of investigation and litigation and are being vigorously defended. Much of the pending litigation against the Debtors has been stayed as a result of the chapter 11 filing and will be subject to resolution in accordance with the Bankruptcy Code and the orders of the Bankruptcy Court. Although the Company does not expect that the outcome in any of these matters, individually or collectively, will have a material adverse effect on its financial condition or results of operations, litigation is inherently unpredictable. Therefore, judgments could be rendered or settlements entered, that could adversely affect the Company’s operating results or cash flow in a particular period. The Company routinely assesses all 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.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 10: Guarantees

6 Months Ended

Jun. 30, 2012

Guarantees [Text Block]

NOTE 10: GUARANTEES

The Company guarantees debt and other obligations of certain customers. The debt and other obligations are primarily due to banks and leasing companies in connection with financing of customers’ purchases of equipment and product from the Company. At June 30, 2012, the maximum potential amount of future payments (undiscounted) that the Company could be required to make under these customer-related guarantees was $24 million. At June 30, 2012, the carrying amount of any liability related to these customer guarantees was not material.

The customer financing agreements and related guarantees, which mature on varying dates through 2016, typically have a term of 90 days for product and short-term equipment financing arrangements, and up to five years for long-term equipment financing arrangements. These guarantees would require payment from the Company only in the event of default on payment by the respective debtor. In some cases, particularly for guarantees related to equipment financing, the Company has collateral or recourse provisions to recover and sell the equipment to reduce any losses that might be incurred in connection with the guarantees. However, any proceeds received from the liquidation of these assets would not cover the maximum potential loss under these guarantees.

The Company also guarantees potential indebtedness to banks and other third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $152 million, and the outstanding amount for those guarantees is $136 million with $77 million recorded within the Short-term borrowings and current portion of long-term debt, and Long-term debt, net of current components in the accompanying Consolidated Statement of Financial Position. These guarantees expire in 2012 through 2019.

Pursuant to the terms of the Company's DIP Credit Agreement, obligations of the Borrowers to the Lenders under the DIP Credit Agreement, as well as secured agreements in an amount not to exceed $75 million, are guaranteed by the Company and the Company’s U.S. subsidiaries and included in the above amounts. Secured agreements under the DIP Credit Agreement for the Debtors totaled $20 million as of June 30, 2012.

Warranty Costs

The Company has warranty obligations in connection with the sale of its products and equipment. The original warranty period is generally one year or less. The costs incurred to provide for these warranty obligations are estimated and recorded as an accrued liability at the time of sale. The Company estimates its warranty cost at the point of sale for a given product based on historical failure rates and related costs to repair.

The change in the Company's accrued warranty obligations balance, which is reflected in Other current liabilities in the accompanying Consolidated Statement of Financial Position, was as follows:

(in millions)

Accrued warranty obligations as of December 31, 2011	$	46
Actual warranty experience during 2012		(51	)
2012 warranty provisions		41
Accrued warranty obligations as of June 30, 2012	$	36

The Company also offers its customers extended warranty arrangements that are generally one year, but may range from three months to three years after the original warranty period. The Company provides repair services and routine maintenance under these arrangements. The Company has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. Costs incurred under these arrangements for the six months ended June 30, 2012 amounted to $141 million. The change in the Company's deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2011 to June 30, 2012, 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, 2011	$	120
New extended warranty and maintenance arrangements in 2012		192
Recognition of extended warranty and maintenance arrangement revenue in 2012		(195	)
Deferred revenue on extended warranties as of June 30, 2012	$	117

Note 11: Restructuring Liabilities

6 Months Ended

Jun. 30, 2012

Restructuring and Related Activities Disclosure [Text Block]

NOTE 11: RESTRUCTURING LIABILITIES

Charges for restructuring activities are recorded in the period in which the Company commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first six months of 2012 were initiated to reduce the Company’s cost structure as part of its commitment to drive sustainable profitability. Year to date actions included the dedicated capture devices business exit, traditional product manufacturing capacity reductions in the U.S. and Mexico, workforce reductions triggered by the Kodak Gallery sale, consolidation of thermal media manufacturing in the U.S. and various targeted reductions in research and development, sales, service, and other administrative functions.

Restructuring Reserve Activity

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three and six months ended June 30, 2012 were as follows:

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

Balance as of December 31, 2011	$	38		$	22		$	-		$	-			60

Q1 2012 charges		92			2			-			1			95
Q1 2012 utilization/cash payments		(20	)		(3	)		-			(1	)		(24	)
Q1 2012 other adjustments & reclasses (1)		(55	)		(8	)		-			-			(63	)
Balance as of March 31, 2012	$	55		$	13		$	-		$	-		$	68

Q2 2012 charges		13			2			5			1			21
Q2 2012 utilization/cash payments		(24	)		(3	)		(5	)		(1	)		(33	)
Q2 2012 other adjustments & reclasses (2)		(4	)		7			-			-			3
Balance as of June 30, 2012	$	40		$	19		$	-		$	-		$	59

(1) The $(63) million includes $(55) million for severance-related charges for special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position. The remaining $(8) million reflects amounts reclassified as Liabilities subject to compromise.

(2) The $3 million includes $(2) million for severance-related charges for special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position, and $7 million of reserves reclassified from Liabilities subject to compromise. The remaining $(2) million reflects foreign currency translation adjustments.

For the three months ended June 30, 2012, the $21 million of charges include $1 million for accelerated depreciation and $1 million for inventory write-downs, which were reported in Cost of sales in the accompanying Consolidated Statement of Operations. The remaining costs incurred of $19 million were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations for the three months ended June 30, 2012. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The second quarter 2012 severance costs related to the elimination of approximately 350 positions, including approximately 175 manufacturing/service positions and 175 administrative positions. The geographic composition of these positions includes approximately 175 in the United States and Canada, and 175 throughout the rest of the world.

The charges of $21 million recorded in the second quarter of 2012 included $14 million applicable to the Consumer Segment, $3 million applicable to the Commercial Segment, and $4 million that was applicable to manufacturing, research and development, and administrative functions, which are shared across all segments.

For the six months ended June 30, 2012, the $116 million of charges include $2 million of charges for accelerated depreciation and $1 million of charges for inventory write-downs, which were reported in Cost of sales in the accompanying Consolidated Statement of Operations. The remaining costs incurred of $113 million were reported as Restructuring costs, rationalization and other in the accompanying Consolidated Statement of Operations for the six months ended June 30, 2012. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The severance costs for the six months ended June 30, 2012 related to the elimination of approximately 2,050 positions, including approximately 1,375 manufacturing/service positions, 425 administrative positions, and 250 research and development positions. The geographic composition of these positions includes approximately 1,200 in the United States and Canada, and 850 throughout the rest of the world.

The charges of $116 million recorded in the second quarter of 2012 included $41 million applicable to the Consumer Segment, $29 million applicable to the Commercial Segment, and $46 million that was applicable to manufacturing, research and development, and administrative functions, which are shared across both segments.

As a result of these initiatives, the majority of the severance will be paid during periods through the end of 2012 since, in some instances; the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid over periods throughout 2012 and beyond.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Note 12: Retirement Plans And Other Postretirement Benefits

6 Months Ended

Jun. 30, 2012

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 12: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

Components of the net periodic benefit cost for all major funded and unfunded U.S. and Non-U.S. defined benefit plans for the three and six months ended June 30, 2012 and 2011 are as follows:

	Three Months Ended June 30,												Six Months Ended June 30,
(in millions)	2012						2011						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	2		$	12		$	4		$	24		$	6		$	25		$	8
Interest cost		50			39			64			46			104			78			127			91
Expected return on plan assets		(98	)		(40	)		(109	)		(53	)		(195	)		(84	)		(218	)		(105	)
Amortization of:
Recognized prior service cost		-			-			1			1			-			1			1			2
Recognized net actuarial loss		44			16			17			13			87			33			34			26
Pension expense (income) before special termination benefits, curtailments, and settlements		8			17			(15	)		11			20			34			(31	)		22
Special termination benefits		2			-			6			-			56			-			17			1
Settlement loss		-			1			-			-			-			1			-			-
Net pension expense (income)		10			18			(9	)		11			76			35			(14	)		23
Other plans including unfunded plans		-			2			-			3			-			6			-			6
Total net pension expense (income) from continuing operations	$	10		$	20		$	(9	)	$	14		$	76		$	41		$	(14	)	$	29

For the three months ended June 30, 2012 and 2011, $2 million and $6 million, respectively, of special termination benefits charges were incurred as a result of the Company's restructuring actions. For the six months ended June 30, 2012 and 2011, $56 million and $18 million, respectively, of special termination benefits charges were incurred as a result of the Company's restructuring actions. These charges have been included in Restructuring costs and other in the Consolidated Statement of Operations.

The Company made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $17 million relating to its major U.S. and non-U.S. defined benefit pension plans for the six months ended June 30, 2012. If Kodak Limited’s 2012 contribution to the Kodak Pension Plan is not deferred, the Company would expect its contribution (funded plans) and benefit payment (unfunded plans) requirements for its major U.S. and non-U.S. defined benefit pension plans for the balance of 2012 to be approximately $86 million. See Eastman Kodak Company Guarantee in Note 2, “Chapter 11 Filing,” for further discussion of the proposed deferral.

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

Service cost	$	-		$	1		$	-		$	1
Interest cost		13			16			26			33
Amortization of:
Prior service credit		(19	)		(20	)		(38	)		(39	)
Recognized net actuarial loss		7			8			15			16
Total net postretirement benefit expense	$	1		$	5		$	3		$	11

The Company paid benefits totaling approximately $61 million relating to its U.S. and Canada postretirement benefit plans for the six months ended June 30, 2012. The Company expects to pay benefits of approximately $55 million for these postretirement plans for the balance of 2012.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 13: Other Operating Expenses (Income), Net

6 Months Ended

Jun. 30, 2012

Other Operating Income And Other Expense Disclosure [Text Block]

NOTE 13: OTHER OPERATING (INCOME) EXPENSES, NET

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

(Income) expenses:
Gain on sale of Kodak Gallery	$	(19	)	$	-		$	(19	)	$	-
Gain on sale of certain image sensor patents		-			-			-			(62	)
Other		-			(1	)		(1	)		(9	)
Total	$	(19	)	$	(1	)	$	(20	)	$	(71	)

Note 14: Earnings Per Share

6 Months Ended

Jun. 30, 2012

Earnings Per Share [Text Block]

NOTE 14: EARNINGS PER SHARE

Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the year. As a result of the net loss from continuing operations presented for the three and six months ended June 30, 2012, respectively, the Company calculated diluted earnings per share using weighted-average basic shares outstanding for those periods, as utilizing diluted shares would be anti-dilutive to loss per share. Weighted-average basic shares outstanding for the three and six months ended June 30, 2012 were 271.9 million and 271.5 million, respectively.

If the Company had reported earnings from continuing operations for the quarter ended June 30, 2012, no additional shares of the Company’s common stock from unvested share-based awards would have been included in the computation of diluted earnings per share since they were all anti-dilutive. Potential shares of the Company’s common stock related to the assumed conversion of (1) approximately 11.5 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $400 million of convertible senior notes due 2017 would still have been excluded from the computation of diluted earnings per share, as these securities were anti-dilutive.

Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the year. As a result of the net loss from continuing operations presented for the three and six months ended June 30, 2011, respectively, the Company calculated diluted earnings per share using weighted-average basic shares outstanding for those periods, as utilizing diluted shares would be anti-dilutive to loss per share. Weighted-average basic shares outstanding for the three and six months ended June 30, 2011 were 268.9 million.

If the Company had reported earnings from continuing operations for the quarter ended June 30, 2011, approximately 3.9 million potential shares of the Company’s common stock from unvested share-based awards would have been included in the computation of diluted earnings per share. Potential shares of the Company’s common stock related to the assumed conversion of (1) approximately 17.4 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $310 million of convertible senior notes due 2017 would still have been excluded from the computation of diluted earnings per share, as these securities were anti-dilutive.

Note 15: Shareholders' Equity	6 Months Ended
Note 15: Shareholders' Equity	Jun. 30, 2012
Stockholders' Equity Note Disclosure [Text Block]	NOTE 15: SHAREHOLDERS' EQUITY The Company has 950 million shares of authorized common stock with a par value of $2.50 per share, of which 391 million shares had been issued as of June 30, 2012 and December 31, 2011. Treasury stock at cost consisted of approximately 119 million and 120 million shares as of June 30, 2012 and December 31, 2011, respectively.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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Reference 23: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Note 16: Segment Information

6 Months Ended

Jun. 30, 2012

Segment Reporting Disclosure [Text Block]

NOTE 16: SEGMENT INFORMATION

Current Segment Reporting Structure

Effective January 1, 2012, the Company has two reportable segments: the Consumer Segment and the Commercial Segment. Prior period segment results have been revised to conform to the current period segment reporting structure. A description of the segments follows.

Commercial Segment: The Commercial Segment encompasses Graphics, Entertainment & Commercial Film Businesses, Digital and Functional Printing, and Enterprise Services and Solutions.

Consumer Segment: The Consumer Segment encompasses Intellectual Property licensing activities related to the Company's intellectual property in digital imaging products and the Consumer Business. The Consumer Business encompasses Retail Systems Solutions, Consumer Inkjet Systems, Traditional Photofinishing, and Digital Capture and Devices. As announced on February 9, 2012, the Company is exiting its dedicated capture devices business, including digital cameras, pocket video cameras, and digital picture frames. The business is expected to cease operations in the third quarter of 2012.

New Reportable Segments

Effective for the third quarter of 2012, the Company will report financial information for three reportable segments: the Consumer Businesses Segment, the Graphics, Entertainment and Commercial Films Segment, and the Digital Printing and Enterprise Segment.

The Consumer Businesses Segment will be comprised of the following: Intellectual Property and the Consumer Business, consisting of Consumer Printing and Personalized Imaging.

The Graphics, Entertainment and Commercial Films Segment will be comprised of the following: Entertainment Imaging & Commercial Films, and Graphics.

The Digital Printing and Enterprise Segment will be comprised of the following: Enterprise Services & Solutions, and Digital & Functional Printing.

Segment financial information is shown below:

(in millions)	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011

Net sales from continuing operations:

Commercial Segment	$	684	$	865	$	1,356	$	1,673
Consumer Segment		393		620	$	686	$	1,134
Consolidated total	$	1,077	$	1,485	$	2,042	$	2,807

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:
Commercial Segment	$	(26	)	$	(39	)	$	(90	)	$	(106	)
Consumer Segment		(27	)		(96	)		(191	)		(283	)
Total of reportable segments		(53	)		(135	)		(281	)		(389	)
Restructuring costs and other		(21	)		(36	)		(116	)		(71	)
Corporate components of pension and OPEB expense		(35	)		(4	)		(65	)		(12	)
Other operating (expenses) income, net		19			1			20			71
Legal contingencies, settlements and other		(5	)		-			(1	)		-
Loss on early extinguishment of debt, net		-			-			(7	)		-
Interest expense		(41	)		(38	)		(77	)		(76	)
Other income (charges), net		(4	)		17			(1	)		9
Reorganization items, net		(160	)		-			(248	)		-
Consolidated loss from continuing operations before income taxes	$	(300	)	$	(195	)	$	(776	)	$	(468	)

(in millions)	As of June 30, 2012		As of December 31, 2011

Segment total assets:

Commercial Segment	$	1,825	$	1,989
Consumer Segment		1,052		1,312
Total of reportable segments		2,877		3,301
Cash and marketable securities		1,262		867
Deferred income tax assets		479		510
Consolidated total assets	$	4,618	$	4,678

- Definition

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

+ References

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+ Details

Note 17: Financial Instruments

6 Months Ended

Jun. 30, 2012

Fair Value Disclosures [Text Block]

NOTE 17: FINANCIAL INSTRUMENTS

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

(in millions)		Value Of Items Recorded At Fair Value As of June 30, 2012
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	6	$	6	$	-	$	-
Long-term available-for-sale	Other long-term assets		6		6		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		4		-		4		-
Long-term foreign exchange contracts	Other long-term assets		2		-		2		-

LIABILITIES

Derivatives
Short-term foreign exchange contracts	Other current liabilities		2		-		2		-


			Value Of Items Not Recorded At Fair Value As of June 30, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		42		-		42		-
		Fair value		38		-		38		-

Long-term debt	Long-term debt, net of current portion	Carrying value		1,434		-		1,434		-
		Fair value		1,160		-		1,160		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		103		-		103		-

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

Fair Value

The fair values of marketable securities are determined using quoted prices in active markets for identical assets (Level 1 fair value measurements). Fair values of the Company’s forward contracts are determined using other observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three and six months ended June 30, 2012.

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

Foreign Exchange

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

(in millions)	Three Months Ended June 30,					Six Months Ended June 30,
	2012			2011		2012			2011

Net loss (gain)	$	(6	)	$	20	$	(13	)	$	7

Derivative Financial Instruments

The Company, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates, commodity prices, and interest rates, which may adversely affect its results of operations and financial position. The Company 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, especially those of the Company’s International Treasury Center. Silver forward contracts are used to mitigate the Company’s risk to fluctuating silver prices. The Company’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs.

The Company’s financial instrument counterparties are high-quality investment or commercial banks with significant experience with such instruments. The Company manages exposure to counterparty credit risk by requiring specific minimum credit standards and diversification of counterparties. The Company has procedures to monitor the credit exposure amounts. The maximum credit exposure at June 30, 2012 was not significant to the Company.

In the event of a default under the Company’s DIP Credit Agreement, or one of the Company’s Indentures, or a default under any derivative contract or similar obligation of the Company, subject to certain minimum thresholds, the derivative counterparties would have the right, although not the obligation, to require immediate settlement of some or all open derivative contracts at their then-current fair value, but with liability positions netted against asset positions with the same counterparty. At June 30, 2012, the Company had open derivative contracts in liability positions with a total fair value of $2 million.

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

Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in OCI on Derivative (Effective Portion)					Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales (Effective Portion)					Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)
(in millions)	For the three months ended June 30,					For the three months ended June 30,					For the three months ended June 30,
	2012		2011			2012			2011		2012		2011

Commodity contracts	$	-	$	(5	)	$	(3	)	$	7	$	-	$	-

	For the six months ended June 30,				For the six months ended June 30,					For the six months ended June 30,
	2012		2011		2012			2011		2012		2011

Commodity contracts	$	1	$	9	$	(5	)	$	7	$	-	$	-

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
(in millions)		For the three months ended June 30,				For the six months ended June 30,
		2012		2011		2012			2011

Foreign exchange contracts	Other income (charges), net	$	4	$	10	$	(4	)	$	10

Foreign Currency Forward Contracts

The Company’s foreign currency forward contracts used to mitigate currency risk related to existing foreign currency denominated assets and liabilities are not designated as hedges, and are marked to market through net (loss) earnings at the same time that the exposed assets and liabilities are remeasured through net (loss) earnings (both in Other income (charges), net in the Consolidated Statement of Operations). The notional amount of such contracts open at June 30, 2012 was approximately $712 million. The majority of the contracts of this type held by the Company are denominated in euros and Swiss francs.

Silver Forward Contracts

The Company may enter into silver forward contracts that are designated as cash flow hedges of commodity price risk related to forecasted purchases of silver. The Company had no open hedges as of June 30, 2012.

In January 2012, the Company terminated all its existing hedges at a loss of $5 million. These hedges were designated as secured agreements under the Second Amended and Restated Credit Agreement and needed to be settled prior to the termination of that facility in conjunction with the Company’s DIP Credit Agreement. Since the hedged transactions are still expected to occur in the originally specified time frame, this loss will remain in Accumulated other comprehensive loss in the Consolidated Statement of Financial Position until the related silver-containing products are sold to third parties. Hedge gains and losses related to these silver forward contracts are reclassified into Cost of sales in the Consolidated Statement of Operations as the related silver-containing products are sold to third parties. These gains or losses transferred to Cost of sales are generally offset by increased or decreased costs of silver purchased in the open market. The amount of existing gains and losses at June 30, 2012 to be reclassified into earnings within the next 12 months is a net loss of $1 million.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 18: Condensed Combined Debtor-In-Possession Financial Information

6 Months Ended

Jun. 30, 2012

Condensed Combined Debtor In Possession Financial Information [Text Block]

NOTE 18: CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION

The financial statements below represent the condensed combined financial statements of the Debtors. Effective January 1, 2012, the Company’s Non-Filing Entities are accounted for as non-consolidated subsidiaries in these financial statements and, as such, their net loss is included as “Equity in earnings of non-filing entities, net of tax” in the Debtors’ Statement of Operations and their net assets are included as “Investment in non-filing entities” in the Debtors’ Statement of Financial Position.

Intercompany transactions among the Debtors have been eliminated in the financial statements contained herein. Intercompany transactions among the Debtors and the Non-Filing Entities have not been eliminated in the Debtors’ financial statements.

DEBTORS’ STATEMENT OF OPERATIONS

(in millions)

	Three Months Ended
	June 30, 2012			June 30, 2012

Net sales
Products	$	417		$	803
Services		89			182
Licensing & royalties		3			(55	)
Total net sales	$	509		$	930
Cost of sales
Products	$	440		$	871
Services		80			162
Total cost of sales	$	520		$	1,033
Gross profit	$	(11	)	$	(103	)
Selling, general and administrative expenses		107			222
Research and development costs		44			98
Restructuring costs and other		9			81
Other operating (income) expenses, net		(20	)		(21	)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(151	)		(483	)
Interest expense (contractual interest of $98 million)		37			73
Loss on early extinguishment of debt, net		-			7
Other income (charges), net		(3	)		-
Reorganization items, net		160			248
Loss from continuing operations before income taxes		(351	)		(811	)
Benefit for income taxes		(10	)		(145	)
Net loss		(341	)		(666	)
Equity in earnings of non-filing entities, net of tax		42			1
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(299	)	$	(665	)

DEBTORS’ STATEMENT OF COMPREHENSIVE (LOSS) INCOME

(in millions)

	Three Months Ended			Six Months Ended
	June 30, 2012			June 30, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(341	)	$	(666	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2012		2			4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		(1	)		-
Currency translation adjustments		2			3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 for the three and six months ended June 30, 2012		20			40
Total comprehensive loss, net of tax	$	(318	)	$	(619	)

DEBTORS’ STATEMENT OF RETAINED EARNINGS

(in millions)

	Three Months Ended June 30, 2012			Six Months Ended June 30, 2012

Retained earnings at beginning of period	$	4,484		$	4,910
Net loss		(299	)		(665	)
Loss from issuance of treasury stock		-			(60	)
Retained earnings at end of period	$	4,185		$	4,185

DEBTORS’ STATEMENT OF FINANCIAL POSITION

(in millions)

	As of
ASSETS	June 30, 2012
Current Assets
Cash and cash equivalents	$	510
Receivables, net		246
Receivables and advances from non-filing entities, net		255
Inventories, net		320
Deferred income taxes		12
Other current assets		43
Total current assets		1,386
Property, plant and equipment, net of accumulated depreciation of $3,471		491
Goodwill		144
Investment in non-filing entities		2,009
Other long-term assets		50
TOTAL ASSETS	$	4,080
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	181
Accrued income and other taxes		8
Other current liabilities		411
Total current liabilities		600
Long-term debt, net of current portion		1,397
Other long-term liabilities		243
Liabilities subject to compromise		3,162

Total Liabilities		5,402

Equity (Deficit)
Common stock, $2.50 par value		978
Additional paid in capital		1,106
Retained earnings		4,185
Accumulated other comprehensive loss		(1,809	)
		4,460
Less: Treasury stock, at cost		(5,782	)
Total Eastman Kodak Company shareholders’ (deficit) equity		(1,322	)
Noncontrolling interests		-
Total (deficit) equity		(1,322	)

TOTAL LIABILITIES AND DEFICIT	$	4,080

DEBTORS’ STATEMENT OF CASH FLOWS

(in millions)

	Six Months Ended June 30, 2012

Cash flows from operating activities:
Net loss	$	(666	)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		71
Gain on sales of businesses/assets		(20	)
Loss on early extinguishment of debt		7
Non-cash restructuring costs, asset impairments and other charges		5
Non-cash and financing related reorganization items, net		205
Provision for deferred income taxes		4
Decrease in receivables		47
Increase in liabilities excluding borrowings		328
Other items, net		(182	)
Total adjustments		465
Net cash used in operating activities		(201	)
Cash flows from investing activities:
Additions to properties		(13	)
Proceeds from sales of business/assets		26
Marketable securities - sales		60
Marketable securities - purchases		(58	)
Net cash provided by investing activities		15
Cash flows from financing activities:
Proceeds from DIP credit agreement		686
Repayment of borrowings		(134	)
Reorganization items		(40	)
Net cash provided by financing activities		512
Effect of exchange rate changes on cash		-
Net increase in cash and cash equivalents		326
Cash and cash equivalents, beginning of period		184
Cash and cash equivalents, end of period	$	510

The following table reflects pre-petition liabilities that are subject to compromise for the Debtors:

(in millions)	As of June 30, 2012
Accounts payable	$	299
Debt		683
Pension and postretirement obligations		1,733
Payable and advances to non-filing entities		194
Other liabilities subject to compromise		253
Liabilities subject to compromise	$	3,162

Accounting Policies, by Policy (Policies)	6 Months Ended
Accounting Policies, by Policy (Policies)	Jun. 30, 2012
Basis of Financial Statement Presentation in Chapter 11	BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) have been omitted in accordance with Rule 10-01 of Regulation S-X.In the opinion of management, the accompanying unaudited consolidated financial statements were prepared following the same policies and procedures used in the preparation of the audited financial statements and reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company, its wholly-owned subsidiaries, and its majority owned subsidiaries (collectively, the Company).The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year.These consolidated financial statements should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended December 31, 2011. On January19, 2012 (the "Petition Date"), Eastman Kodak Company and its U.S. subsidiaries (collectively, the "Debtors")filed voluntary petitions for relief (the "Bankruptcy Filing") under chapter 11 of the United States Bankruptcy Code (the "Bankruptcy Code") in the United States Bankruptcy Court for the Southern District of New York (the "Bankruptcy Court") case number 12-10202.The Company's foreign subsidiaries (collectively, the "Non-Filing Entities") were not part of the Bankruptcy Filing. The Debtors will continue to operate their businesses as "debtors-in-possession" under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and the orders of the Bankruptcy Court.The Non-Filing Entities will continue to operate in the ordinary course of business. The Company incurred a net loss for the years ended 2011, 2010 and, 2009, as well as the six months ended June 30, 2012, and had a shareholders' deficit as of June 30, 2012, December 31, 2011 and December 31, 2010.To improve the Company's performance and address competitive challenges, the Company is developing a strategic plan for the ongoing operation of the Company's business.Successful implementation of the Company's plan, however, is subject to numerous risks and uncertainties.In addition, the increasingly competitive industry conditions under which the Company operates have negatively impacted the Company's financial position, results of operations and cash flows and may continue to do so in the future. These factors raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business.The Company's ability to continue as a going concern is contingent upon the Company's ability to comply with the financial and other covenants contained in its Debtor-in-Possession Credit Agreement (the "DIP Credit Agreement"), the Bankruptcy Court's approval of the Company's reorganization plan and the Company's ability to successfully implement the Company's plan and obtain exit financing, among other factors.As a result of the Bankruptcy Filing, the realization of assets and the satisfaction of liabilities are subject to uncertainty. While operating as debtors-in-possession under chapter 11, the Company may sell or otherwise dispose of or liquidate assets or settle liabilities, subject to the approval of the Bankruptcy Court or as otherwise permitted in the ordinary course of business (and subject to restrictions contained in the DIP Credit Agreement), for amounts other than those reflected in the accompanying consolidated financial statements. Further, the reorganization plan could materially change the amounts and classifications of assets and liabilities reported in the consolidated financial statements.The accompanying consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities or any other adjustments that might be necessary should the Company be unable to continue as a going concern or as a consequence of the Bankruptcy Filing.Refer to Note 2, "Chapter 11 Filing" for additional information. Certain amounts for prior periods have been reclassified to conform to the current period classification due to changes in the Company's Segment Reporting structure.Refer to Note 16, "Segment Information" for additional information.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In September 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-08, "Intangibles-Goodwill and Other (Accounting Standards Codification (ASC) Topic 350) - Testing Goodwill for Impairment."ASU No. 2011-08 amends the impairment test for goodwill by allowing companies to first assess qualitative factors to determine if it is more likely than not that goodwill might be impaired and whether it is necessary to perform the current two-step goodwill impairment test.The changes to the ASC as a result of this update were effective prospectively for interim and annual periods beginning after December 15, 2011 (January 1, 2012 for the Company).The adoption of this guidance did not impact the Company's Consolidated Financial Statements. In June 2011, the FASB issued ASU No. 2011-05, "Comprehensive Income (ASC Topic 220) - Presentation of Comprehensive Income."ASU No. 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of equity and requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements.Subsequently, the FASB issued ASU No. 2011-12, "Comprehensive Income (ASC Topic 220) - Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05."ASU 2011-12 defers indefinitely the provision within ASU 2011-05 requiring entities to present reclassification adjustments out of accumulated other comprehensive income by component in both the income statement and the statement in which other comprehensive income is presented.ASU 2011-12 does not change the other provisions instituted within ASU 2011-05.The amendments of both ASUs were effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011 (January 1, 2012 for the Company).The adoption of this guidance required changes in presentation only and did not have an impact on the Company's Consolidated Financial Statements. In May 2011, the FASB issued ASU No. 2011-04, "Fair Value Measurement (ASC Topic 820) - Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs."ASU No. 2011-04 amends current fair value measurement and disclosure guidance to include increased transparency around valuation inputs and investment categorization.The changes to the ASC as a result of this update were effective prospectively for interim and annual periods beginning after December 15, 2011 (January 1, 2012 for the Company).The adoption of this guidance did not have a significant impact on the Company's Consolidated Financial Statements.
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In December 2011, the FASB issued ASU No. 2011-11, "Balance Sheet (ASC Topic 210):Disclosures about Offsetting Assets and Liabilities."ASU No. 2011-11 creates new disclosure requirements about the nature of an entity's rights of setoff and related arrangements associated with its financial instruments and derivative instruments.The changes to the ASC as a result of this update are effective for periods beginning on or after January 1, 2013 (January 1, 2013 for the Company) and must be shown retrospectively for all comparative periods presented.This guidance requires new disclosures only, and will have no impact on the Company's Consolidated Financial Statements. In December 2011, the FASB issued ASU No. 2011-10, "Derecognition of in Substance Real Estate - a Scope Clarification," which amends ASC Topic 360, "Property, Plant and Equipment."ASU No. 2011-10 states that when an investor ceases to have a controlling financial interest in an entity that is in-substance real estate as a result of a default on the entity's nonrecourse debt, the investor should apply the guidance under ASC Subtopic 360-20, Property, Plant and Equipment - Real Estate Sales to determine whether to derecognize the entity's assets (including real estate) and liabilities (including the nonrecourse debt).The changes to the ASC as a result of this update are effective prospectively for deconsolidation events occurring during fiscal years, and interim periods within those years, beginning on or after June 15, 2012 (January 1, 2013 for the Company).Adoption of this guidance will not impact the Company's Consolidated Financial Statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

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-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Note 3: Liabilities Subject To Compromise (Tables)

6 Months Ended

Jun. 30, 2012

Liabilities Subject to Compromise [Table Text]

(in millions)	As of June 30, 2012
Accounts payable	$	299
Debt		683
Pension and postretirement obligations		1,733
Other liabilities subject to compromise		253
Liabilities subject to compromise	$	2,968

Note 4: Reorganization Items, Net (Tables)

6 Months Ended

Jun. 30, 2012

Reorganization Items Net [Table]

(in millions)	Three Months Ended June 30, 2012			Six Months Ended June 30, 2012

Professional fees	$	45		$	88
DIP credit agreement financing costs		-			45
Provision for expected allowed claims		119			119
Other items, net		(4	)		(4	)
Reorganization items, net	$	160		$	248

Note 5: Receivables, Net (Tables)

6 Months Ended

Jun. 30, 2012

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

	As of
(in millions)	June 30, 2012		December 31, 2011

Trade receivables	$	708	$	996
Miscellaneous receivables		116		107
Total (net of allowances of $55 and $51 as of June 30, 2012 and December 31, 2011, respectively)	$	824	$	1,103

Note 6: Inventories, Net (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Inventory, Current [Table Text Block]

	As of
(in millions)	June 30, 2012		December 31, 2011

Finished goods	$	372	$	379
Work in process		139		123
Raw materials		121		105

Total	$	632	$	607

Note 7: Short-Term Borrowings And Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2012

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

									As of
(in millions)									June 30, 2012		December 31, 2011
Country	Type	Maturity				Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
U.S.	Revolver				2013		4.75	%	$	-	$	100
Germany	Term note		2012	-	2013		6.16	%		40		40
Brazil	Term note		2012	-	2013		19.80	%		2		2
										42		142
Non-current portion:
U.S.	DIP Credit Agreement				2013		8.74	%		657		-
Germany	Term note				2013		6.16	%		36		35
Brazil	Term note				2013		19.80	%		2		3
U.S.	Secured term note				2018		10.11	%		492		491
U.S	Secured term note				2019		10.87	%		247		247
										1,434		776
Liabilities subject to compromise:
U.S.	Term note				2013		6.16	%		20		19
U.S.	Term note				2013		7.25	%		250		250
U.S.	Convertible				2017		12.75	%		400		315
U.S.	Term note				2018		9.95	%		3		3
U.S.	Term note				2021		9.20	%		10		10
										683		597
									$	2,159	$	1,515

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

(in millions)	Carrying Value		Maturity Value

2012	$	42	$	42
2013		695		709
2014		-		-
2015		-		-
2016		-		-
2017 and thereafter		739		750
Total	$	1,476	$	1,501

- Definition

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

+ References

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

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

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

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

+ Details

Note 8: Income Taxes (Tables)

6 Months Ended

Jun. 30, 2012

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

(dollar amounts in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Loss from continuing operations before income taxes	$	(300	)	$	(195	)	$	(776	)	$	(468	)
Effective tax rate		0.3	%		8.2	%		14.3	%		8.5	%
Benefit for income taxes	$	(1	)	$	(16	)	$	(111	)	$	(40	)
Benefit for income taxes @ 35%	$	(105	)	$	(68	)	$	(272	)	$	(164	)
Difference between tax at effective vs. statutory rate	$	104		$	52		$	161		$	124

Note 9: Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2012

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

	As of
(in millions)	June 30, 2012		December 31, 2011

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		9		9
Sites associated with former operations		17		19
Sites associated with the non-imaging health businesses sold in 1994		18		18
Total	$	93	$	95

- Definition

Tabular disclosure of environmental loss contingencies by individual site. Does not include loss contingencies that are not environmental in nature.

+ References + Details

Note 10: Guarantees (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2011	$	46
Actual warranty experience during 2012		(51	)
2012 warranty provisions		41
Accrued warranty obligations as of June 30, 2012	$	36

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

Deferred revenue on extended warranties as of December 31, 2011	$	120
New extended warranty and maintenance arrangements in 2012		192
Recognition of extended warranty and maintenance arrangement revenue in 2012		(195	)
Deferred revenue on extended warranties as of June 30, 2012	$	117

Note 11: Restructuring Liabilities (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Restructuring and Related Costs [Table Text Block]

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

Balance as of December 31, 2011	$	38		$	22		$	-		$	-			60

Q1 2012 charges		92			2			-			1			95
Q1 2012 utilization/cash payments		(20	)		(3	)		-			(1	)		(24	)
Q1 2012 other adjustments & reclasses (1)		(55	)		(8	)		-			-			(63	)
Balance as of March 31, 2012	$	55		$	13		$	-		$	-		$	68

Q2 2012 charges		13			2			5			1			21
Q2 2012 utilization/cash payments		(24	)		(3	)		(5	)		(1	)		(33	)
Q2 2012 other adjustments & reclasses (2)		(4	)		7			-			-			3
Balance as of June 30, 2012	$	40		$	19		$	-		$	-		$	59

Note 12: Retirement Plans And Other Postretirement Benefits (Tables)

6 Months Ended

Jun. 30, 2012

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

	Three Months Ended June 30,												Six Months Ended June 30,
(in millions)	2012						2011						2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	2		$	12		$	4		$	24		$	6		$	25		$	8
Interest cost		50			39			64			46			104			78			127			91
Expected return on plan assets		(98	)		(40	)		(109	)		(53	)		(195	)		(84	)		(218	)		(105	)
Amortization of:
Recognized prior service cost		-			-			1			1			-			1			1			2
Recognized net actuarial loss		44			16			17			13			87			33			34			26
Pension expense (income) before special termination benefits, curtailments, and settlements		8			17			(15	)		11			20			34			(31	)		22
Special termination benefits		2			-			6			-			56			-			17			1
Settlement loss		-			1			-			-			-			1			-			-
Net pension expense (income)		10			18			(9	)		11			76			35			(14	)		23
Other plans including unfunded plans		-			2			-			3			-			6			-			6
Total net pension expense (income) from continuing operations	$	10		$	20		$	(9	)	$	14		$	76		$	41		$	(14	)	$	29

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

Service cost	$	-		$	1		$	-		$	1
Interest cost		13			16			26			33
Amortization of:
Prior service credit		(19	)		(20	)		(38	)		(39	)
Recognized net actuarial loss		7			8			15			16
Total net postretirement benefit expense	$	1		$	5		$	3		$	11

Note 13: Other Operating Expenses (Income), Net (Tables)

6 Months Ended

Jun. 30, 2012

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

(Income) expenses:
Gain on sale of Kodak Gallery	$	(19	)	$	-		$	(19	)	$	-
Gain on sale of certain image sensor patents		-			-			-			(62	)
Other		-			(1	)		(1	)		(9	)
Total	$	(19	)	$	(1	)	$	(20	)	$	(71	)

Note 16: Segment Information (Tables)

6 Months Ended

Jun. 30, 2012

Sales [Member]

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

(in millions)	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011

Net sales from continuing operations:

Commercial Segment	$	684	$	865	$	1,356	$	1,673
Consumer Segment		393		620	$	686	$	1,134
Consolidated total	$	1,077	$	1,485	$	2,042	$	2,807

Total Assets [Member]

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

(in millions)	As of June 30, 2012		As of December 31, 2011

Segment total assets:

Commercial Segment	$	1,825	$	1,989
Consumer Segment		1,052		1,312
Total of reportable segments		2,877		3,301
Cash and marketable securities		1,262		867
Deferred income tax assets		479		510
Consolidated total assets	$	4,618	$	4,678

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011

(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:
Commercial Segment	$	(26	)	$	(39	)	$	(90	)	$	(106	)
Consumer Segment		(27	)		(96	)		(191	)		(283	)
Total of reportable segments		(53	)		(135	)		(281	)		(389	)
Restructuring costs and other		(21	)		(36	)		(116	)		(71	)
Corporate components of pension and OPEB expense		(35	)		(4	)		(65	)		(12	)
Other operating (expenses) income, net		19			1			20			71
Legal contingencies, settlements and other		(5	)		-			(1	)		-
Loss on early extinguishment of debt, net		-			-			(7	)		-
Interest expense		(41	)		(38	)		(77	)		(76	)
Other income (charges), net		(4	)		17			(1	)		9
Reorganization items, net		(160	)		-			(248	)		-
Consolidated loss from continuing operations before income taxes	$	(300	)	$	(195	)	$	(776	)	$	(468	)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Note 17: Financial Instruments (Tables)

3 Months Ended

6 Months Ended

Jun. 30, 2012

Derivatives Not Designated as Hedging Instruments [Member]

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block]

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
(in millions)		For the three months ended June 30,				For the six months ended June 30,
		2012		2011		2012			2011

Foreign exchange contracts	Other income (charges), net	$	4	$	10	$	(4	)	$	10

Fair Value, Measurements, Recurring [Member]

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

(in millions)		Value Of Items Recorded At Fair Value As of June 30, 2012
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	6	$	6	$	-	$	-
Long-term available-for-sale	Other long-term assets		6		6		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		4		-		4		-
Long-term foreign exchange contracts	Other long-term assets		2		-		2		-

LIABILITIES

Derivatives
Short-term foreign exchange contracts	Other current liabilities		2		-		2		-

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


			Value Of Items Not Recorded At Fair Value As of June 30, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		42		-		42		-
		Fair value		38		-		38		-

Long-term debt	Long-term debt, net of current portion	Carrying value		1,434		-		1,434		-
		Fair value		1,160		-		1,160		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		103		-		103		-

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

(in millions)	Three Months Ended June 30,					Six Months Ended June 30,
	2012			2011		2012			2011

Net loss (gain)	$	(6	)	$	20	$	(13	)	$	7

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block]

Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in OCI on Derivative (Effective Portion)					Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales (Effective Portion)					Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)
(in millions)	For the three months ended June 30,					For the three months ended June 30,					For the three months ended June 30,
	2012		2011			2012			2011		2012		2011

Commodity contracts	$	-	$	(5	)	$	(3	)	$	7	$	-	$	-

	For the six months ended June 30,				For the six months ended June 30,					For the six months ended June 30,
	2012		2011		2012			2011		2012		2011

Commodity contracts	$	1	$	9	$	(5	)	$	7	$	-	$	-

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Tables)

6 Months Ended

Jun. 30, 2012

Debtor In Possession Condensed Statement Of Income [Table Text Block]

	Three Months Ended
	June 30, 2012			June 30, 2012

Net sales
Products	$	417		$	803
Services		89			182
Licensing & royalties		3			(55	)
Total net sales	$	509		$	930
Cost of sales
Products	$	440		$	871
Services		80			162
Total cost of sales	$	520		$	1,033
Gross profit	$	(11	)	$	(103	)
Selling, general and administrative expenses		107			222
Research and development costs		44			98
Restructuring costs and other		9			81
Other operating (income) expenses, net		(20	)		(21	)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(151	)		(483	)
Interest expense (contractual interest of $98 million)		37			73
Loss on early extinguishment of debt, net		-			7
Other income (charges), net		(3	)		-
Reorganization items, net		160			248
Loss from continuing operations before income taxes		(351	)		(811	)
Benefit for income taxes		(10	)		(145	)
Net loss		(341	)		(666	)
Equity in earnings of non-filing entities, net of tax		42			1
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(299	)	$	(665	)

Debtor In Possession Condensed Statement Of Comprehensive Loss Income [Table Text Block]

	Three Months Ended			Six Months Ended
	June 30, 2012			June 30, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(341	)	$	(666	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2012		2			4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		(1	)		-
Currency translation adjustments		2			3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 for the three and six months ended June 30, 2012		20			40
Total comprehensive loss, net of tax	$	(318	)	$	(619	)

Debtor In Possession Condensed Statement Of Retained Earnings [Table Text Block]

	Three Months Ended June 30, 2012			Six Months Ended June 30, 2012

Retained earnings at beginning of period	$	4,484		$	4,910
Net loss		(299	)		(665	)
Loss from issuance of treasury stock		-			(60	)
Retained earnings at end of period	$	4,185		$	4,185

Debtor In Possession Condensed Statement Of Financial Position [Table Text Block]

	As of
ASSETS	June 30, 2012
Current Assets
Cash and cash equivalents	$	510
Receivables, net		246
Receivables and advances from non-filing entities, net		255
Inventories, net		320
Deferred income taxes		12
Other current assets		43
Total current assets		1,386
Property, plant and equipment, net of accumulated depreciation of $3,471		491
Goodwill		144
Investment in non-filing entities		2,009
Other long-term assets		50
TOTAL ASSETS	$	4,080
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	181
Accrued income and other taxes		8
Other current liabilities		411
Total current liabilities		600
Long-term debt, net of current portion		1,397
Other long-term liabilities		243
Liabilities subject to compromise		3,162

Total Liabilities		5,402

Equity (Deficit)
Common stock, $2.50 par value		978
Additional paid in capital		1,106
Retained earnings		4,185
Accumulated other comprehensive loss		(1,809	)
		4,460
Less: Treasury stock, at cost		(5,782	)
Total Eastman Kodak Company shareholders’ (deficit) equity		(1,322	)
Noncontrolling interests		-
Total (deficit) equity		(1,322	)

TOTAL LIABILITIES AND DEFICIT	$	4,080

Debtor In Possession Condensed Statement Of Cash Flows [Table Text Block]

	Six Months Ended June 30, 2012

Cash flows from operating activities:
Net loss	$	(666	)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		71
Gain on sales of businesses/assets		(20	)
Loss on early extinguishment of debt		7
Non-cash restructuring costs, asset impairments and other charges		5
Non-cash and financing related reorganization items, net		205
Provision for deferred income taxes		4
Decrease in receivables		47
Increase in liabilities excluding borrowings		328
Other items, net		(182	)
Total adjustments		465
Net cash used in operating activities		(201	)
Cash flows from investing activities:
Additions to properties		(13	)
Proceeds from sales of business/assets		26
Marketable securities - sales		60
Marketable securities - purchases		(58	)
Net cash provided by investing activities		15
Cash flows from financing activities:
Proceeds from DIP credit agreement		686
Repayment of borrowings		(134	)
Reorganization items		(40	)
Net cash provided by financing activities		512
Effect of exchange rate changes on cash		-
Net increase in cash and cash equivalents		326
Cash and cash equivalents, beginning of period		184
Cash and cash equivalents, end of period	$	510

Debtor in Possession Pre-Petition Liabilities Subject to Compromise [Table Text Block]

(in millions)	As of June 30, 2012
Accounts payable	$	299
Debt		683
Pension and postretirement obligations		1,733
Payable and advances to non-filing entities		194
Other liabilities subject to compromise		253
Liabilities subject to compromise	$	3,162

Note 2: Chapter 11 Filing (Detail)		1 Months Ended	6 Months Ended
Note 2: Chapter 11 Filing (Detail)	Aug. 02, 2012 USD ($)	Jan. 19, 2012 USD ($)	Jun. 30, 2012 USD ($)	May 02, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Kodak Pension Plan [Member]
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent			$ 1,100,000,000
Bankruptcy Claims, Number of Claims under Review by Management	5,900
Bankruptcy Claims, Amount of Claims Filed	$ 20.5		2,800,000,000
Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations		$ 22,000,000
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds			$ 41,000,000	$ 19,000,000	$ 23,800,000
Percentage of Net Cash Proceeds From All Other Sales And Events That Must Be Used To Prepay DIP Credit Agreement in Hundredths			75.00%	75.00%
Minimum Pension Payments [Text]					50,000,000
Maximum Pension Payments [Text]					90,000,000
Pension Payments Adjustment [Text]					$ 5,000,000
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent			$ 1,400,000,000			$ 3,053,000,000

Note 3: Liabilities Subject To Compromise (Detail) - Pre-Petition Liabilities Subject to Compromise - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Accounts payable	$ 299
Debt	683	$ 597
Pension and postretirement obligations	1,733
Other liabilities subject to compromise	253
Liabilities subject to compromise	$ 2,968

Note 4: Reorganization Items, Net (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2012
Reorganization items, net [Member]
Reorganization Items	$ 38	$ 83
Reorganization Items		$ (40)

Note 4: Reorganization Items, Net (Detail) - Reorganization Items, Net - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2012
Professional fees	$ 45	$ 88
DIP credit agreement financing costs		45
Provision for expected allowed claims	119	119
Other items, net	(4)	(4)
Reorganization items, net	$ 160	$ 248

Note 5: Receivables, Net (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Expected Customer Settlements in Lieu of Cash Payments [Text Block]	$ 124
Expected Customer Settlements in Lieu of Cash Payments		$ 191

Note 5: Receivables, Net (Detail) - Receivables, Net - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Trade receivables	$ 708	$ 996
Miscellaneous receivables	116	107
Total (net of allowances of $55 and $51 as of June 30, 2012 and December 31, 2011, respectively)	$ 824	$ 1,103

Note 6: Inventories, Net (Detail) - Inventories - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Finished goods	$ 372	$ 379
Work in process	139	123
Raw materials	121	105
Total	$ 632	$ 607

Note 7: Short-Term Borrowings And Long-Term Debt (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended	6 Months Ended
	Jan. 20, 2012	Jun. 30, 2012	Jun. 30, 2012	May 02, 2012	Dec. 31, 2011
Effective Interest Method [Member]
Long-term Debt		$ 400	$ 400
Super-priority senior secured asset-based revolving credit facility under U.S. DIP Credit Agreement [Member]
Debt Instrument, Face Amount	$ 950
Line of Credit Facility, Increase, Additional Borrowings	250
Super-priority senior secured term loan facility under U.S. DIP Credit Agreement [Member]
Debt Instrument, Face Amount	700
DIP Credit Agreement [Member]
Debt Instrument, Face Amount		$ 700	$ 700
Percentage Of Net Cash Proceeds From All Other Sales And Events That May Be Retained By Company		25.00%	25.00%
Retained Proceeds Allowed Maximum		$ 150	$ 150
Debt Instrument, Face Amount		107	107
Long-term Debt		2,159	2,159		$ 1,515
Line of Credit Facility, Increase, Additional Borrowings		$ 90	$ 114
Percentage of Net Cash Proceeds From All Other Sales And Events That Must Be Used To Prepay DIP Credit Agreement in Hundredths		75.00%	75.00%	75.00%
Percentage Of Net Cash Proceeds From All Other Sales And Events That May Be Retained By Company		50.00%	50.00%
Retained Proceeds Allowed Maximum		$ 19	$ 19
Line of Credit Facility, Current Borrowing Capacity		$ 68	68
GainsLossesOnExtinguishmentOfDebt	$ (7)		$ (7)

Note 7: Short-Term Borrowings And Long-Term Debt (Detail) - Long-term Debt and Related Maturities and Interest Rates - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Current portion long-term debt [Member]
Current portion:
Carrying Value	$ 42	$ 142
U.S. [Member] \| 2013 [Member] \| Revolver [Member]
Current portion:
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	4.75%
Carrying Value		100
U.S. [Member] \| 2013 [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	7.25%
Non-current portion:
Maturity	Dec. 31, 2013
Liabilities subject to compromise:
Carrying Value	$ 250	250
U.S. [Member] \| 2013 [Member] \| DIP Credit Agreement [Member]
Current portion:
Weighted-Average Effective Interest Rate	8.74%
Non-current portion:
Maturity	Dec. 31, 2013
Carrying Value	$ 657
U.S. [Member] \| 2013 [Member]
Current portion:
Weighted-Average Effective Interest Rate	6.16%
Non-current portion:
Maturity	Dec. 31, 2013
Liabilities subject to compromise:
Carrying Value	$ 20	19
U.S. [Member] \| 2018 [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	9.95%
Non-current portion:
Maturity	Dec. 31, 2018
Liabilities subject to compromise:
Carrying Value	$ 3	3
U.S. [Member] \| 2018 [Member] \| Secured Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	10.11%
Non-current portion:
Maturity	Dec. 31, 2018
Carrying Value	$ 492	491
U.S. [Member] \| 2019 [Member] \| Secured Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	10.87%
Non-current portion:
Maturity	Dec. 31, 2019
Carrying Value	$ 247	247
U.S. [Member] \| 2017 [Member] \| Convertible [Member]
Current portion:
Weighted-Average Effective Interest Rate	12.75%
Non-current portion:
Maturity	Dec. 31, 2017
Liabilities subject to compromise:
Carrying Value	$ 400	315
U.S. [Member] \| 2021 [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	9.20%
Non-current portion:
Maturity	Dec. 31, 2021
Liabilities subject to compromise:
Carrying Value	$ 10	10
Germany [Member] \| 2013 [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	6.16%
Non-current portion:
Maturity	Dec. 31, 2013
Carrying Value	$ 36	35
Germany [Member] \| 2012-2013 [Member] \| Term Note [Member]
Current portion:
Maturity	Dec. 31, 2012
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	6.16%
Carrying Value	$ 40	40
Non-current portion:
Maturity	Dec. 31, 2012
Liabilities subject to compromise:
Maturity	Dec. 31, 2012
Brazil [Member] \| 2013 [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	19.80%
Non-current portion:
Maturity	Dec. 31, 2013
Carrying Value	$ 2	3
Brazil [Member] \| 2012-2013 [Member] \| Term Note [Member]
Current portion:
Maturity	Dec. 31, 2012
Maturity	Dec. 31, 2013
Weighted-Average Effective Interest Rate	19.80%
Carrying Value	$ 2	2
Non-current portion:
Maturity	Dec. 31, 2012
Liabilities subject to compromise:
Maturity	Dec. 31, 2012
Carrying Value	$ 42	152
Carrying Value	1,434	776
Carrying Value	683	597
	$ 2,159	$ 1,515

Note 7: Short-Term Borrowings And Long-Term Debt (Detail) - Annual Maturities of Long-term Debt $ in Millions	Jun. 30, 2012 USD ($)
2012	$ 42
2012	42
2013	695
2013	709
2017 and thereafter	739
2017 and thereafter	750
Total	1,476
Total	$ 1,501

Note 8: Income Taxes (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
Note 8: Income Taxes (Detail) - USD ($) $ in Millions	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate		35.00%		35.00%	35.00%
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 123
Recognition Revenue Reductions	$ 61
Deferred Tax Assets, Valuation Allowance		$ 16	$ 23	$ 16	$ 23
Deferred Tax Liabilities, Net		296	115	296	115
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued			25		25
Deferred Federal Income Tax Expense (Benefit)			50
Deferred Tax Assets, Net		2	$ 246	2	246
Deferred Income Tax Expense (Benefit)		$ 23		$ 16	$ 38

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

+ Details

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 8: Income Taxes (Detail) - Income Tax (Benefit) Provision Reconciliation - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Loss from continuing operations before income taxes	$ (300)	$ (195)	$ (776)	$ (468)
Effective tax rate	0.30%	8.20%	14.30%	8.50%
Benefit for income taxes	$ (1)	$ (16)	$ (111)	$ (40)
Benefit for income taxes @ 35%	(105)	(68)	(272)	(164)
Difference between tax at effective vs. statutory rate	$ 104	$ 52	$ 161	$ 124

Note 9: Commitments and Contingencies (Detail) $ in Millions	1 Months Ended
	Mar. 31, 2012 USD ($)	Jun. 30, 2012 USD ($)	May 02, 2012 USD ($)
Financial Standby Letter of Credit [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 114.0
Bank Guarantee and Letter of Credit [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		14.0
Surety Bond [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		23.0
Cash and Investment In Trust [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 33.0
SiteContingencyNumberOfSitesWithHazardousSubstances		8
ThirdPartyDefendantsNamedInPassaicRiverCleanUpCostRecoverySuit		300
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 24.0
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds	$ 23.8	41.0	$ 19.0
Sale Leaseback Transaction, Lease Terms	one
Sale Leaseback Transaction, Deferred Gain, Gross		35.0
Loss Contingency, Estimate of Possible Loss		$ 63.0

Note 9: Commitments and Contingencies (Detail) - Site Contingency - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Eastman Business Park Rochester NY [Member]
Site Contingency	$ 49	$ 49
Other Operating Sites [Member]
Site Contingency	9	9
Sites Associated With Other Operations [Member]
Site Contingency	17	19
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency	18	18
Site Contingency	$ 93	$ 95

Note 10: Guarantees (Detail) $ in Millions	6 Months Ended
Note 10: Guarantees (Detail) $ in Millions	Jun. 30, 2012 USD ($)
Third Party and Subsidiaries Financial Guarantees [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 152
Credit Agreement [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	75
Guarantor Obligations, Current Carrying Value	20
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 24
GuaranteeTermForProductAndShortTermEquipmentLeasingArrangements	90
GuaranteeTermForLongTermEquipmentLeasingArrangements	five
Guarantor Obligations, Current Carrying Value	$ 136
GuaranteesRecordedAsShortTermBorrowingsCurrentPortionOfLongTermDebt	77
Extended Product Warranty Accrual, Payments	$ 141

Note 10: Guarantees (Detail) - Change in Accrued Warranty Obligations $ in Millions	6 Months Ended
	Jun. 30, 2012 USD ($)
Actual warranty experience during 2012	$ (51)
2012 warranty provisions	41
Accrued warranty obligations	$ 36

Note 10: Guarantees (Detail) - Deferred Revenue $ in Millions	6 Months Ended
	Jun. 30, 2012 USD ($)
New extended warranty and maintenance arrangements in 2012	$ 192
Recognition of extended warranty and maintenance arrangement revenue in 2012	(195)
Deferred revenue on extended warranties	$ 117

Note 11: Restructuring Liabilities (Detail) $ in Millions	3 Months Ended		6 Months Ended
Note 11: Restructuring Liabilities (Detail) $ in Millions	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)
Consumer [Member]
Restructuring Charges	$ 14		$ 41
Commercial [Member] \| Other Restructuring [Member]
Restructuring Charges	29
Commercial [Member]
Restructuring Charges	3
Manufacturing Research and Development and Administrative [Member] \| Other Restructuring [Member]
Restructuring Charges	46
Manufacturing Research and Development and Administrative [Member]
Restructuring Charges	4
First Quarter of 2012 [Member]
Restructuring Charges	21
Liabilities Subject to Compromise [Member]
Restructuring Reserve, Accrual Adjustment	7
Inventory Write-Downs [Member]
Restructuring Reserve, Accrual Adjustment	$ 1
Manufacturing/Service Positions [Member]
Positions Eliminated	175		1,375
Administrative Positions [Member]
Positions Eliminated	175		425
Research and Development Positions [Member]
Positions Eliminated			250
United States and Canada [Member]
Positions Eliminated	175		1,200
World [Member]
Positions Eliminated	175		850
Gross Restructuring Charges [Member]
Restructuring Charges	$ 21
Other Restructuring [Member]
Restructuring Charges			$ 116
Restructuring Reserve, Accrual Adjustment	3		1
Restructuring Charges	19	$ 29	113	$ 62
Accelerated Depreciation	1		2
Charges Reported In Restructuring Costs	$ 19		$ 113
Positions Eliminated	350		2,050

Note 11: Restructuring Liabilities (Detail) - Restructuring Liabilities - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2012

Mar. 31, 2012

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

Charges [Member] | Severance Reserve [Member]

Charges

$ 13

$ 92

Charges [Member] | Exit Costs Reserve [Member]

Charges

Charges [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member]

Charges

Charges [Member] | Accelerated Depreciation [Member]

Charges

Charges [Member]

Charges

Utilization/cash payments [Member] | Severance Reserve [Member]

Utilization/cash payments

(24)

(20)

Utilization/cash payments [Member] | Exit Costs Reserve [Member]

Utilization/cash payments

(3)

Utilization/cash payments [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member]

Utilization/cash payments

(5)

Utilization/cash payments [Member] | Accelerated Depreciation [Member]

Utilization/cash payments

(1)

Utilization/cash payments [Member]

Utilization/cash payments

(33)

(24)

Other adjustments & reclasses [Member] | Severance Reserve [Member]

Other adjustments & reclasses

(4)

^[1]

(55)

^[2]

Other adjustments & reclasses [Member] | Exit Costs Reserve [Member]

Other adjustments & reclasses

^[1]

(8)

^[2]

Other adjustments & reclasses [Member] | Long-Lived Asset Impairments and Inventory Write-Downs [Member]

Other adjustments & reclasses

^[1]

^[2]

Other adjustments & reclasses [Member] | Accelerated Depreciation [Member]

Other adjustments & reclasses

^[1]

^[2]

Other adjustments & reclasses [Member]

Other adjustments & reclasses

^[1]

(63)

^[2]

Severance Reserve [Member]

Balance

$ 40

Exit Costs Reserve [Member]

Balance

Charges

$ 29

113

$ 62

Other adjustments & reclasses

Balance

$ 59

$ 68

$ 59

[1]	The $3 million includes $(2) million for severance-related charges for special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position, and $7 million of reserves reclassified from Liabilities Subject to Compromise. The remaining $(2) million reflects foreign currency translation adjustments.
[2]	The $(63) million includes $(55) million for severance-related charges for special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position. The remaining $(8) million reflects amounts reclassified as Liabilities Subject to Compromise.

Note 12: Retirement Plans And Other Postretirement Benefits (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
US and Non US Defined Benefit Pension Plans [Member]
Pension Contributions			$ 17
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	$ 86		86
US and Canada postretirement pension plan [Member]
Pension Contributions			61
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	55		55
Defined Benefit Plan, Special Termination Benefits	$ 2	$ 6	$ 56	$ 18

- Definition

The amount of increase related to special termination benefits offered to and accepted by employees in connection with their termination of employment that are only offered for a short period of time. A situation involving termination benefits may also involve a curtailment.

+ References + Details

Note 12: Retirement Plans And Other Postretirement Benefits (Detail) - Information regarding major funded and unfunded defined benefit plan - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
U.S. [Member]
Major defined benefit plans:
Service cost	$ 12	$ 12	$ 24	$ 25
Interest cost	50	64	104	127
Expected return on plan assets	(98)	(109)	(195)	(218)
Amortization of:
Recognized prior service cost		1		1
Recognized net actuarial loss	44	17	87	34
Pension expense (income) before special termination benefits, curtailments, and settlements	8	(15)	20	(31)
Special termination benefits	2	6	56	17
Net pension expense (income)	10	(9)	76	(14)
Total net pension expense (income) from continuing operations	10	(9)	76	(14)
Non-U.S. [Member]
Major defined benefit plans:
Service cost	2	4	6	8
Interest cost	39	46	78	91
Expected return on plan assets	(40)	(53)	(84)	(105)
Amortization of:
Recognized prior service cost		1	1	2
Recognized net actuarial loss	16	13	33	26
Pension expense (income) before special termination benefits, curtailments, and settlements	17	11	34	22
Special termination benefits				1
Settlement loss	1		1
Net pension expense (income)	18	11	35	23
Other plans including unfunded plans	2	3	6	6
Total net pension expense (income) from continuing operations	20	14	41	29
Special termination benefits	$ 2	$ 6	$ 56	$ 18

Note 12: Retirement Plans And Other Postretirement Benefits (Detail) - Pension (income) expense from continuing operations for all defined benefit plans - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Postretirement Benefit Plan [Member]
Service cost		$ 1		$ 1
Interest cost	$ 13	16	$ 26	33
Amortization of:
Prior service credit	(19)	(20)	(38)	(39)
Recognized net actuarial loss	7	8	15	16
Total net postretirement benefit expense	$ 1	$ 5	$ 3	$ 11

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 13: Other Operating Expenses (Income), Net (Detail) - Other Income and Expenses - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Gain on sale of Kodak Gallery	$ (19)		$ (19)
Gain on sale of certain image sensor patents				$ (62)
Other		$ (1)	(1)	(9)
Total	$ (19)	$ (1)	$ (20)	$ (71)

Note 14: Earnings Per Share (Detail) - USD ($) shares in Millions, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2012	Jun. 30, 2011
Weighted Average Number of Shares Outstanding, Basic	271.9	271.5	268.9
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	11.5	11.5	17.4
Incremental Common Shares Attributable to Call Options and Warrants		40.0	40.0
Aggregate Principal Amount Of Convertible Security Convertible Senior Notes (in Dollars)	$ 400	$ 400	$ 310
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			3.9

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 15: Shareholders' Equity (Detail) - $ / shares shares in Millions	Jun. 30, 2012	Dec. 31, 2011
Common Stock, Shares Authorized	950
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 2.50	$ 2.50
Common Stock, Shares, Issued	391
Treasury Stock, Shares	119	120

Note 16: Segment Information (Detail)	3 Months Ended	9 Months Ended
Note 16: Segment Information (Detail)	Mar. 31, 2012	Sep. 30, 2012
Number of Reportable Segments	2	3

Note 16: Segment Information (Detail) - Net Sales from Continuing Operations - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Commercial [Member]
Net sales from continuing operations:
Consolidated net sales	$ 684	$ 865	$ 1,356	$ 1,673
Consumer [Member]
Net sales from continuing operations:
Consolidated net sales	393	620	686	1,134
Consolidated [Member]
Net sales from continuing operations:
Consolidated net sales	1,077	1,485	2,042	2,807
Consolidated net sales	$ 1,077	$ 1,485	$ 2,042	$ 2,807

Note 16: Segment Information (Detail) - (Loss) Earnings from Continuing Operations Before Interest Expense, Other Income (Charges), Net and Income Taxes - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 20, 2012	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Commercial [Member]
Reportable segments earnings (loss) from continuing operations before interest expense, other income (charges), net and income taxes		$ (26)	$ (39)	$ (90)	$ (106)
Restructuring costs and other		(3)
Consumer [Member]
Reportable segments earnings (loss) from continuing operations before interest expense, other income (charges), net and income taxes		(27)	(96)	(191)	(283)
Restructuring costs and other		(14)		(41)
Reportable Segment [Member]
Reportable segments earnings (loss) from continuing operations before interest expense, other income (charges), net and income taxes		(53)	(135)	(281)	(389)
Restructuring costs and other [Member]
Restructuring costs and other		(21)	(36)	(116)	(71)
Reportable segments earnings (loss) from continuing operations before interest expense, other income (charges), net and income taxes		(95)	(174)	(443)	(401)
Restructuring costs and other		(19)	(29)	(113)	(62)
Corporate components of pension and OPEB expense		(35)	(4)	(65)	(12)
Other operating (expenses) income, net		19	1	20	71
Legal contingencies, settlements and other		(5)		(1)
Loss on early extinguishment of debt, net	$ (7)			(7)
Interest expense		(41)	(38)	(77)	(76)
Other income (charges), net		(4)	17	(1)	9
Reorganization items, net		(160)		(248)
Consolidated loss from continuing operations before income taxes		$ (300)	$ (195)	$ (776)	$ (468)

Note 16: Segment Information (Detail) - Segment Total Assets - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Commercial [Member] \| Assets [Member]
Segment total assets:
Total of reportable segment total assets	$ 1,825	$ 1,989
Consumer [Member] \| Assets [Member]
Segment total assets:
Total of reportable segment total assets	1,052	1,312
Reportable Segment [Member] \| Assets [Member]
Segment total assets:
Total of reportable segment total assets	2,877	3,301
Consolidated [Member] \| Assets [Member]
Segment total assets:
Total of reportable segment total assets	4,618	4,678
Consolidated [Member] \| Cash and marketable securities [Member]
Segment total assets:
Cash and marketable securities	1,262	867
Consolidated [Member] \| Deferred income tax assets [Member]
Segment total assets:
Deferred income tax assets	479	510
Total of reportable segment total assets	$ 4,618	$ 4,678

Note 17: Financial Instruments (Detail) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2012	Jun. 30, 2013	Jun. 30, 2012
Derivative Liability, Fair Value, Net			$ 2
Notional Amount of Foreign Currency Derivative Instruments Not Designated as Hedging Instruments			$ 712
Loss on Cash Flow Hedge Ineffectiveness	$ 5
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months		$ (1)

Note 17: Financial Instruments (Detail) - Financial Instruments $ in Millions	Jun. 30, 2012 USD ($)
Short-term foreign exchange contracts [Member]
Derivatives
Short-term foreign exchange contracts	$ 2
Short-term available-for-sale marketable securities [Member]
Marketable securities
Available-For-Sale Marketable Securities	6
Long-term available-for-sale [Member]
Marketable securities
Available-For-Sale Marketable Securities	6
Short-term foreign exchange contracts [Member]
Derivatives
Foreign Exchange Contracts	4
Long-term foreign exchange contracts [Member]
Derivatives
Foreign Exchange Contracts	$ 2

Note 17: Financial Instruments (Detail) - Financial Instruments - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Debt Subject to Compromise [Member]
Debt
Debt subject to compromise	$ 683
Long-term held-to-maturity	23
	23
Short-term debt	42	$ 152
	38
Long-term debt	1,434	$ 1,363
	1,160
Debt subject to compromise	2,968
	$ 103

Note 17: Financial Instruments (Detail) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Net loss (gain)	$ (6)	$ 20	$ (13)	$ 7

Note 17: Financial Instruments (Detail) - Derivatives in Cash Flow Hedging Relationships - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Commodity contracts		$ (5)	$ 1	$ 9
Commodity contracts	$ (3)	$ 7	$ (5)	$ 7

Note 17: Financial Instruments (Detail) - Derivatives in Cash Flow Hedging Relationships - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Commodity contracts		$ (5)	$ 1	$ 9
Commodity contracts	$ (3)	$ 7	$ (5)	$ 7

Note 17: Financial Instruments (Detail) - Derivatives Not Designated as Hedging Instruments - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Foreign exchange contracts	$ 4	$ 10	$ (4)	$ 10

- Definition

The amount of net gains and losses recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Debtors’ Statement Of Operations - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 20, 2012	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Debtor in Possession [Member]
Net sales
Products		$ 417		$ 803
Services		89		182
Licensing & royalties		3		(55)
Total net sales		509		930
Cost of sales
Products		440		871
Services		80		162
Total cost of sales		520		1,033
Gross profit		(11)		(103)
Selling, general and administrative expenses		107		222
Research and development costs		44		98
Restructuring costs and other		9		81
Other operating (income) expenses, net		(20)		(21)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(151)		(483)
Interest expense (contractual interest of $98 million)		37		73
Loss on early extinguishment of debt, net				7
Other income (charges), net		(3)
Reorganization items, net		160		248
Loss from continuing operations before income taxes		(351)		(811)
Benefit for income taxes		(10)		(145)
Net loss		(341)		(666)
Equity in earnings of non-filing entities, net of tax		42		1
Products		896	$ 1,280	1,737	$ 2,395
Services		178	193	360	385
Licensing & royalties		3	12	(55)	27
Total net sales		1,077	1,485	2,042	2,807
Products		768	1,127	1,545	2,170
Services		134	147	284	301
Total cost of sales		902	1,274	1,829	2,471
Gross profit		175	211	213	336
Selling, general and administrative expenses		216	289	443	600
Research and development costs		54	68	120	146
Restructuring costs and other		19	29	113	62
Other operating (income) expenses, net		19	1	20	71
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(95)	(174)	(443)	(401)
Interest expense (contractual interest of $98 million)		41	38	77	76
Loss on early extinguishment of debt, net	$ (7)			(7)
Other income (charges), net		(4)	17	(1)	9
Reorganization items, net		160		248
Loss from continuing operations before income taxes		(300)	(195)	(776)	(468)
Benefit for income taxes		(1)	(16)	(111)	(40)
Net loss				(665)	(425)
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY		$ (299)	$ (179)	$ (665)	$ (425)

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Debtors' Statement of Comprehensive (Loss) Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Condensed Combined Debtor In Possession Comprehensive (Loss) Income [Member]
NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$ (341)		$ (666)
Currency translation adjustments	2		3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 for the three and six months ended June 30, 2012	20		40
Total comprehensive loss, net of tax	(318)		(619)
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2012	2	$ (7)	4	$ 1
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012	(1)
Currency translation adjustments	11	20	(4)	18
Pension and other postretirement benefit plan obligation activity, net of tax of $0 for the three and six months ended June 30, 2012	(33)	(15)	(61)	(51)
Total comprehensive loss, net of tax	$ (254)	$ (151)	$ (604)	$ (355)

- Definition

+ References + Details

- Definition

Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Extraordinary Items
-URI http://asc.fasb.org/extlink&oid=6512381

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.15)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.16)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6904752&loc=d3e14428-107780

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6904752&loc=d3e14571-107780

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=18498875&loc=d3e38679-109324

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 15
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph b(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 17
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 11, 20, 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 35
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

+ References

+ Details

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Debtors' Statement of Retained Earnings - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Condensed Combined Debtor in Possession Retained Earnings [Member]
Retained earnings at beginning of period	$ 4,484		$ 4,910
Net loss	(299)		(665)
Retained earnings at end of period	4,185		4,185
Retained earnings at beginning of period	3,645	$ 4,716	4,071	$ 4,969
Net loss			(665)	(425)
Loss from issuance of treasury stock		(1)	(60)	(8)
Retained earnings at end of period	$ 3,346	$ 4,536	$ 3,346	$ 4,536

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1A
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-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A1, A4, A5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Debtors’ Statement Of Financial Position - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010
Condensed Statement of Financial Position [Member]
Current Assets
Cash and cash equivalents	$ 510
Receivables, net	246
Receivables and advances from non-filing entities, net	255
Inventories, net	320
Deferred income taxes	12
Other current assets	43
Total current assets	1,386
Property, plant and equipment, net of accumulated depreciation of $3,471	491
Goodwill	144
Investment in non-filing entities	2,009
Other long-term assets	50
TOTAL ASSETS	4,080
Current Liabilities
Accounts payable, trade	181
Accrued income and other taxes	8
Other current liabilities	411
Total current liabilities	600
Long-term debt, net of current portion	1,397
Other long-term liabilities	243
Liabilities subject to compromise	3,162
Total Liabilities	5,402
Equity (Deficit)
Additional paid in capital	1,106
Retained earnings	4,185
Accumulated other comprehensive loss	(1,809)
	4,460
Total Eastman Kodak Company shareholders’ (deficit) equity	(1,322)
Total (deficit) equity	(1,322)
TOTAL LIABILITIES AND DEFICIT	4,080
Cash and cash equivalents	1,257		$ 861	$ 957		$ 1,624
Receivables, net	824		1,103
Inventories, net	632		607
Deferred income taxes	58		58
Other current assets	66		74
Total current assets	2,837		2,703
Property, plant and equipment, net of accumulated depreciation of $3,471	786		895
Goodwill	276		277
Other long-term assets	719		803
TOTAL ASSETS	4,618		4,678
Accounts payable, trade	423		706
Accrued income and other taxes	5		40
Other current liabilities	934		1,252
Total current liabilities	1,404		2,150
Long-term debt, net of current portion	1,434		1,363
Other long-term liabilities	367		462
Liabilities subject to compromise	2,968
Total Liabilities	7,573		7,028
Common stock, $2.50 par value	978		978
Additional paid in capital	1,106		1,108
Retained earnings	3,346	$ 3,645	4,071	$ 4,536	$ 4,716	$ 4,969
Accumulated other comprehensive loss	(2,605)		(2,666)
Less: Treasury stock, at cost	(5,782)		(5,843)
Total Eastman Kodak Company shareholders’ (deficit) equity	(2,957)		(2,352)
Total (deficit) equity	(2,955)		(2,350)
TOTAL LIABILITIES AND DEFICIT	$ 4,618		$ 4,678

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Debtors’ Statement Of Cash Flows - USD ($) $ in Millions	1 Months Ended	3 Months Ended	6 Months Ended
	Jan. 20, 2012	Jun. 30, 2012	Jun. 30, 2012	Jun. 30, 2011
Debtor's Statement of Cash Flows [Member]
Cash flows from operating activities:
Net loss			$ (666)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization			71
Gain on sales of businesses/assets			(20)
Loss on early extinguishment of debt			7
Non-cash restructuring costs, asset impairments and other charges			5
Non-cash and financing related reorganization items, net			205
Provision for deferred income taxes			4
Decrease in receivables			47
Increase in liabilities excluding borrowings			328
Other items, net			(182)
Total adjustments			465
Net cash used in operating activities			(201)
Cash flows from investing activities:
Additions to properties			(13)
Proceeds from sales of business/assets			26
Marketable securities - sales			60
Marketable securities - purchases			(58)
Net cash provided by investing activities			15
Cash flows from financing activities:
Proceeds from DIP credit agreement			686
Repayment of borrowings			(134)
Reorganization items			(40)
Net cash provided by financing activities			512
Net increase in cash and cash equivalents			326
Cash and cash equivalents, beginning of period	$ 184		184
Cash and cash equivalents, end of period		$ 510	510
Net loss			(665)	$ (425)
Depreciation and amortization			124	151
Gain on sales of businesses/assets			(20)	(72)
Loss on early extinguishment of debt	(7)		(7)
Non-cash restructuring costs, asset impairments and other charges			5	6
Provision for deferred income taxes		23	16	38
Decrease in receivables			(269)	(144)
Increase in liabilities excluding borrowings			(92)	(636)
Other items, net			(37)	(22)
Total adjustments			513	(412)
Net cash used in operating activities			(152)	(847)
Additions to properties			26	56
Proceeds from sales of business/assets			26	76
Marketable securities - sales			60	41
Marketable securities - purchases			58	38
Net cash provided by investing activities			2	(26)
Proceeds from DIP credit agreement				247
Repayment of borrowings			134	50
Reorganization items			(40)
Net cash provided by financing activities			553	191
Net increase in cash and cash equivalents			396	(667)
Cash and cash equivalents, beginning of period	$ 861		861	1,624
Cash and cash equivalents, end of period		$ 1,257	$ 1,257	$ 957

Note 18: Condensed Combined Debtor-In-Possession Financial Information (Detail) - Pre-Petition Liabilities Subject to Compromise - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Liabilities Subject to Compromise Pre-Petition [Member]
Accounts payable	$ 299
Debt	683
Pension and postretirement obligations	1,733
Payable and advances to non-filing entities	194
Other liabilities subject to compromise	253
Liabilities subject to compromise	3,162
Accounts payable	299
Debt	683	$ 597
Pension and postretirement obligations	1,733
Other liabilities subject to compromise	253
Liabilities subject to compromise	$ 2,968

Label	Element	Value
Deferred Revenue	us-gaap_DeferredRevenue	$ 120,000,000
Restructuring Reserve	us-gaap_RestructuringReserve	60,000,000
Standard Product Warranty Accrual	us-gaap_StandardProductWarrantyAccrual	46,000,000
Severance Reserve [Member]
Restructuring Reserve	us-gaap_RestructuringReserve	38,000,000
Exit Costs Reserve [Member]
Restructuring Reserve	us-gaap_RestructuringReserve	$ 22,000,000