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Document and Entity Information - USD ($) $ in Millions	3 Months Ended
Document and Entity Information - USD ($) $ in Millions	Mar. 31, 2012	Apr. 20, 2012	Dec. 31, 2011
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN KODAK CO
Entity Central Index Key	0000031235
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,000
Entity Common Stock, Shares Outstanding		271,850,671.00
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2012

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Net sales
Products	$ 841	$ 1,115
Services	182	192
Licensing & royalties	(58)	15
Total net sales	965	1,322
Cost of sales
Products	777	1,043
Services	150	154
Total cost of sales	927	1,197
Gross profit	38	125
Selling, general and administrative expenses	227	311
Research and development costs	66	78
Restructuring costs and other	94	33
Other operating expenses (income), net	(1)	(70)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(348)	(227)
Interest expense (contractual interest of $46)	36	38
Loss on early extinguishment of debt, net	7	0
Other income (charges), net	3	(8)
Reorganization items, net	88	0
Loss from continuing operations before income taxes	(476)	(273)
Benefit for income taxes	(110)	(24)
Loss from continuing operations	(366)	(249)
Earnings (loss) from discontinued operations, net of income taxes	0	3
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (366)	$ (246)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in dollars per share)	$ (1.35)	$ (0.92)
Discontinued operations (in dollars per share)	0	0.01
Total (in dollars per share)	$ (1.35)	$ (0.91)
Number of common shares used in basic and diluted net (loss) earnings per share (in shares)	271.1	268.9

CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) [Abstract]
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (366)	$ (246)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively	2	9
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011	1	0
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011	(15)	(2)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively	28	36
Total comprehensive loss, net of tax	$ (350)	$ (203)

- 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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+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

+ References

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- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.

+ References

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+ Details

CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) [Abstract]
Realized and unrealized gains from hedging activity, tax	$ 1	$ 5
Unrealized gain from investment, tax	0	0
Currency translation adjustments, tax	0	0
Pension and other postretirement benefit plan obligation activity, tax	$ 3	$ 4

CONSOLIDATED STATEMENT OF RETAINED EARNINGS (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) [Abstract]
Retained earnings at beginning of period	$ 4,071	$ 4,969
Net loss	(366)	(246)
Loss from issuance of treasury stock	(60)	(7)
Retained earnings at end of period	$ 3,645	$ 4,716

- 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	Mar. 31, 2012	Dec. 31, 2011
Current Assets
Cash and cash equivalents	$ 1,361	$ 861
Receivables, net	968	1,103
Inventories, net	676	607
Deferred income taxes	66	58
Other current assets	82	74
Total current assets	3,153	2,703
Property, plant and equipment, net of accumulated depreciation of $4,644 and $4,590, respectively	844	895
Goodwill	278	277
Other long-term assets	778	803
TOTAL ASSETS	5,053	4,678
Current Liabilities
Accounts payable, trade	484	706
Short-term borrowings and current portion of long-term debt	42	152
Accrued income and other taxes	45	40
Other current liabilities	1,043	1,252
Total current liabilities	1,614	2,150
Long-term debt, net of current portion	1,446	1,363
Pension and other postretirement liabilities	1,457	3,053
Liabilities subject to compromise	2,831	0
Other long-term liabilities	408	462
Total liabilities	7,756	7,028
Commitments and Contingencies
EQUITY (DEFICIT)
Common stock, $2.50 par value	978	978
Additional paid in capital	1,104	1,108
Retained earnings	3,645	4,071
Accumulated other comprehensive loss	(2,650)	(2,666)
Equity before Treasury Stock	3,077	3,491
Less: Treasury stock, at cost	(5,782)	(5,843)
Total Eastman Kodak Company shareholders' deficit	(2,705)	(2,352)
Noncontrolling interests	2	2
Total deficit	(2,703)	(2,350)
TOTAL LIABILITIES AND DEFICIT	$ 5,053	$ 4,678

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Unaudited) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2012	Dec. 31, 2011
Assets [Abstract]
Accumulated depreciation	$ 4,644	$ 4,590
EQUITY (DEFICIT)
Common stock, par value (in dollars per share)	$ 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 - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Cash flows from operating activities:
Net loss	$ (366)	$ (246)
Adjustments to reconcile to net cash provided by operating activities:
Earnings from discontinued operations, net of income taxes	0	(3)
Depreciation and amortization	66	75
Gain on sales of businesses/assets	0	(71)
Loss on early extinguishment of debt	7	0
Non-cash restructuring costs, asset impairments and other charges	0	2
Provision for deferred income taxes	15	2
Decrease in receivables	156	177
Increase in inventories	(61)	(52)
Increase (decrease) in liabilities excluding borrowings	129	(383)
Other items, net	(14)	(16)
Total adjustments	298	(269)
Net cash used in continuing operations	(68)	(515)
Net cash used in discontinued operations	0	(10)
Net cash used in operating activities	(68)	(525)
Cash flows from investing activities:
Additions to properties	(10)	(23)
Proceeds from sales of businesses/assets	41	72
Acquisitions, net of cash acquired	0	(27)
Funding of restricted cash and investment accounts	0	(22)
Marketable securities - sales	28	20
Marketable securities - purchases	(28)	(20)
Net cash provided by investing activities	31	0
Cash flows from financing activities:
Proceeds from DIP credit agreement	686	0
Proceeds from other borrowings	0	247
Repayment of other borrowings	(119)	(50)
Debt issuance costs	(33)	(6)
Net cash provided by (used in) financing activities	534	191
Effect of exchange rate changes on cash	3	10
Net increase (decrease) in cash and cash equivalents	500	(324)
Cash and cash equivalents, beginning of period	861	1,624
Cash and cash equivalents, end of period	$ 1,361	$ 1,300

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2012
Basis Of Presentation [Abstract]
BASIS OF PRESENTATION	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 therein 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 three months ended March 31, 2012, and had a shareholders' deficit as of March 31, 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. See 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". 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.

CHAPTER 11 FILING	3 Months Ended
CHAPTER 11 FILING	Mar. 31, 2012
CHAPTER 11 FILING [Abstract]
CHAPTER 11 FILING	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. 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. 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 April 13, 2012, the Company filed a motion with the Bankruptcy Court requesting an extension by 180 days to 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 DIP Credit Agreement stipulates that a plan of reorganization should be filed by January 13, 2013. The motion is expected to be heard by the Bankruptcy Court on April 30, 2012. The Company presently expects that any proposed reorganization plan will provide, among other things, 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 principal and interest could become immediately due and payable. Pre-Petition Claims On April 18, 2012, the Debtors filed schedules of assets and liabilities and statements of financial affairs with the Bankruptcy Court. The Bankruptcy Court will ultimately determine the liability amounts, if any, that will be allowed for all claims. The resolution of such claims could result in material adjustments to the Company's financial statements. Holders of pre-petition claims are required to file proofs of claims by the "bar dates" established by the Bankruptcy Court. A bar date is the date by which certain claims against the Debtors must be filed if the claimants wish to receive any distribution in the chapter 11 proceedings. The Bankruptcy Court has not yet established the bar date. Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and, if necessary, the Bankruptcy Court will make a final determination of the allowable claim. 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. As of March 31, 2012, the Debtors' have received approximately 1,100 proofs of claim, primarily representing general unsecured claims, for an amount of approximately $181 million. These claims will be reconciled to amounts recorded in liabilities subject to compromise in the Consolidated Statement of Financial Position. Differences in amounts recorded 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, and expected to be filed, the claims resolution process may take considerable time to complete. Financial Reporting in Reorganization Expenses, gains and losses directly associated with reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statements of Operations for the three months ended March 31, 2012. 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 March 31, 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. Such liabilities are reported at amounts expected to be allowed, 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 March 31, 2012 contractual interest expense related to liabilities subject to compromise of approximately $10 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 March 22, 2012, the Bankruptcy Court authorized the entry into the Stalking Horse Purchase Agreement, approved the auction procedures and established the sale hearing date, which is currently scheduled for April 30, 2012. Eastman Kodak Company Guarantee Eastman Kodak Company (EKC) has issued a guarantee to Kodak Limited (Subsidiary) and the Trustee (Trustee) of the Kodak Pension Plan of the United Kingdom (Plan). 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, and (2) make contributions to the Plan such that it will achieve full funded status by the funding valuation for the period ending December 31, 2022. The funded status of the Plan (calculated in accordance with U.S. GAAP) is included in Pension and other postretirement liabilities presented in the Consolidated Statement of Financial Position. It is expected that the funding of the Plan will be resolved as part of the Bankruptcy Filing, in which the Trustee is asserting an unsecured claim by virtue of the guarantee. In connection with the issuance of the guarantee, 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 may be required if the Plan is still not fully funded as determined by the funding valuation for the period ending December 31, 2022. 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. The amount of potential future contributions is dependent on the funding status of the Plan as it fluctuates over the term of the guarantee. The funded status of the Plan may be materially impacted by future changes in the key assumptions used in the valuation of the Plan, particularly the discount rate and expected rate of return on plan assets.

LIABILITIES SUBJECT TO COMPROMISE	3 Months Ended
LIABILITIES SUBJECT TO COMPROMISE	Mar. 31, 2012
LIABILITIES SUBJECT TO COMPROMISE [Abstract]
LIABILITIES SUBJECT TO COMPROMISE [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. 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. 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 April 13, 2012, the Company filed a motion with the Bankruptcy Court requesting an extension by 180 days to 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 DIP Credit Agreement stipulates that a plan of reorganization should be filed by January 13, 2013. The motion is expected to be heard by the Bankruptcy Court on April 30, 2012. The Company presently expects that any proposed reorganization plan will provide, among other things, 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 principal and interest could become immediately due and payable. Pre-Petition Claims On April 18, 2012, the Debtors filed schedules of assets and liabilities and statements of financial affairs with the Bankruptcy Court. The Bankruptcy Court will ultimately determine the liability amounts, if any, that will be allowed for all claims. The resolution of such claims could result in material adjustments to the Company's financial statements. Holders of pre-petition claims are required to file proofs of claims by the "bar dates" established by the Bankruptcy Court. A bar date is the date by which certain claims against the Debtors must be filed if the claimants wish to receive any distribution in the chapter 11 proceedings. The Bankruptcy Court has not yet established the bar date. Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and, if necessary, the Bankruptcy Court will make a final determination of the allowable claim. 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. As of March 31, 2012, the Debtors' have received approximately 1,100 proofs of claim, primarily representing general unsecured claims, for an amount of approximately $181 million. These claims will be reconciled to amounts recorded in liabilities subject to compromise in the Consolidated Statement of Financial Position. Differences in amounts recorded 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, and expected to be filed, the claims resolution process may take considerable time to complete. Financial Reporting in Reorganization Expenses, gains and losses directly associated with reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statements of Operations for the three months ended March 31, 2012. 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 March 31, 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. Such liabilities are reported at amounts expected to be allowed, 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 March 31, 2012 contractual interest expense related to liabilities subject to compromise of approximately $10 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 March 22, 2012, the Bankruptcy Court authorized the entry into the Stalking Horse Purchase Agreement, approved the auction procedures and established the sale hearing date, which is currently scheduled for April 30, 2012. Eastman Kodak Company Guarantee Eastman Kodak Company (EKC) has issued a guarantee to Kodak Limited (Subsidiary) and the Trustee (Trustee) of the Kodak Pension Plan of the United Kingdom (Plan). 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, and (2) make contributions to the Plan such that it will achieve full funded status by the funding valuation for the period ending December 31, 2022. The funded status of the Plan (calculated in accordance with U.S. GAAP) is included in Pension and other postretirement liabilities presented in the Consolidated Statement of Financial Position. It is expected that the funding of the Plan will be resolved as part of the Bankruptcy Filing, in which the Trustee is asserting an unsecured claim by virtue of the guarantee. In connection with the issuance of the guarantee, 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 may be required if the Plan is still not fully funded as determined by the funding valuation for the period ending December 31, 2022. 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. The amount of potential future contributions is dependent on the funding status of the Plan as it fluctuates over the term of the guarantee. The funded status of the Plan may be materially impacted by future changes in the key assumptions used in the valuation of the Plan, particularly the discount rate and expected rate of return on plan assets.

REORGANIZATION ITEMS, NET

3 Months Ended

Mar. 31, 2012

REORGANIZATION ITEMS, NET [Abstract]

REORGANIZATION ITEMS, NET [Text Block]

NOTE 4: REORGANIZATION ITEMS, NET

A summary of reorganization items, net for the three months ended March 31, 2012 is presented in the following table:

	Three Months Ended
	March 31,
(in millions)	2012

Professional fees	$	52
DIP credit agreement financing costs		36
Reorganization items, net	$	88

RECEIVABLES, NET

3 Months Ended

Mar. 31, 2012

RECEIVABLES, NET [Abstract]

RECEIVABLES, NET

NOTE 5: RECEIVABLES, NET

	As of
	March 31,		December 31,
(in millions)	2012		2011

Trade receivables	$	800	$	996
Miscellaneous receivables		168		107
Total (net of allowances of $53 and $51 as of March 31, 2012 and December 31, 2011, respectively)	$	968	$	1,103

Approximately $155 million and $191 million of the total trade receivable amounts as of March 31, 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 in the accompanying Consolidated Statement of Financial Position at each respective balance sheet date.

INVENTORIES, NET

3 Months Ended

Mar. 31, 2012

INVENTORIES, NET [Abstract]

INVENTORIES, NET

NOTE 6: INVENTORIES, NET

	As of
(in millions)	March 31,		December 31,
	2012		2011

Finished goods	$	412	$	379
Work in process		142		123
Raw materials		122		105

Total	$	676	$	607

SHORT-TERM BORROWINGS AND LONG-TERM DEBT

3 Months Ended

Mar. 31, 2012

SHORT-TERM BORROWINGS AND LONG-TERM DEBT [Abstract]

SHORT-TERM BORROWINGS AND LONG-TERM DEBT

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

Long-term debt and related maturities and interest rates were as follows at March 31, 2012 and December 31, 2011:

							As of
(in millions)							March 31, 2012		December 31, 2011

				Weighted-Average
				Effective
				Interest			Carrying		Carrying
Country	Type	Maturity		Rate			Value		Value

Current portion:
U.S.	Revolver		2013		4.75	%	$	-	$	100
Germany	Term note		2012-2013		6.16	%		40		40
U.S.	Term note		2012-2013		6.16	%		-		10
Brazil	Term note		2012-2013		19.80	%		2		2
							$	42	$	152
Non-current portion:
U.S.	DIP Credit Agreement		2013	9.02		%		669		-
Germany	Term note		2011-2013		6.16	%		36		25
Brazil	Term note		2012-2013		19.80	%		-		3
U.S.	Secured term note		2018		10.11	%		492		491
U.S	Secured term note		2019		10.87	%		247		247
								1,446		766
Liabilities subject to compromise:
U.S.	Term note		2011-2013		6.16	%		19		19
U.S.	Term note		2013		7.25	%		250		250
U.S.	Revolver		2013		4.75	%		-		-
U.S.	Convertible		2017		12.75	%		310		315
U.S.	Term note		2018		9.95	%		3		3
U.S.	Term note		2021		9.20	%		10		10
								592		597
							$	2,080	$	1,515

Annual maturities (in millions) of debt outstanding at March 31, 2012, excluding debt classified as liabilities subject to compromise, were as follows:

	Carrying		Maturity
	Value		Value

2012	$	42	$	42
2013		666		719
2014		-		-
2015		-		-
2016		-		-
2017 and thereafter		738		750
Total	$	1,446	$	1,511

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 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 adjusted EBITDA covenant is first applicable in the three month period ended April 30, 2012. 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 March 31, 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. 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. 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. Furthermore, under the terms of the DIP Credit Agreement the Company must file a motion with the Bankruptcy Court to approve bid procedures relating to a sale of all, or sustainably all of, the Company's digital imaging patent portfolio by June 30, 2012.

The Borrowers drew $700 million in term loans under the DIP Credit Agreement during the quarter ended March 31, 2012 and issued approximately $102 million of letters of credit under the revolving credit facilities. Under the DIP Credit Agreement borrowing base calculation the Borrowers had approximately $80 million available under the revolving credit facility. 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 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 pay 50% of accrued second lien interest at the non-default rate; fifth, any remaining proceeds 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. The carrying value of debt subject to compromise is net of any original issue discounts and debt issuance costs.

- 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

INCOME TAXES

3 Months Ended

Mar. 31, 2012

INCOME TAXES [Abstract]

INCOME TAXES

NOTE 8: INCOME TAXES

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

(dollars in millions)	Three Months Ended
	March 31,
	2012			2011
Loss from continuing operations before income taxes	$	(476	)	$	(273	)
Effective tax rate		23.1	%		8.8	%
Benefit for income taxes	$	(110	)	$	(24	)
Benefit for income taxes @ 35%	$	(167	)	$	(96	)
Difference between tax at effective vs. statutory rate	$	57		$	72

For the three months ended March 31, 2012, the difference between the Company's recorded benefit and the provision 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 as a result of the Company reaching a settlement of a competent authority claim, and (4) tax accounting impacts related to items reported in Accumulated other comprehensive loss.

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 is due a partial refund of Korean withholding taxes in the amount of $122 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. $27 million of the refund which has not yet been received by the Company, has been reported as a miscellaneous receivable included in Receivables, net on the Consolidated Statement of Financial Position.

During the first quarter of 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 March 31, 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 benefit associated with the release of a deferred tax asset valuation allowance in a certain jurisdiction outside the U.S., (3) tax accounting impacts related to items reported in Accumulated other comprehensive loss, and (4) 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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
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-Name Accounting Standards Codification
-Topic 740
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-Section 50
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-Name Accounting Standards Codification
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Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2012

COMMITMENTS AND CONTINGENCIES [Abstract]

COMMITMENTS AND CONTINGENCIES

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)	March 31,		December 31,
	2012		2011

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

These amounts are reported in Other long-term liabilities and Liabilities subject to compromise 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.

The Company is presently designated as a potentially responsible party (PRP) under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended (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. The affected regulatory agencies may file claims in these matters.

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 potentially responsible parties. Based on information presently available, the Company does not believe it is reasonably possible that losses for known exposures could exceed current accruals by material amounts, although costs could be material to a particular quarter or year, with the possible exception of matters related to the Passaic River which are described above.

Other Commitments and Contingencies

As of March 31, 2012, the Company had outstanding letters of credit of $102 million issued under the DIP Credit Agreement, as well as bank guarantees and letters of credit of $17 million, surety bonds in the amount of $24 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. The deferred pre-tax gain is reported in Other current liabilities as of March 31, 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 March 31, 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 $71 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 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 2: 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.

Reference 3: 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 4: 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 5: 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 6: 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 7: 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

+ Details

GUARANTEES

3 Months Ended

Mar. 31, 2012

GUARANTEES [Abstract]

GUARANTEES

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 March 31, 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 March 31, 2012, the carrying amount of any liability related to these customer guarantees was not material.

The customer financing agreements and related guarantees, which mature 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 $155 million, and the outstanding amount for those guarantees is $139 million with $76 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. These secured agreements totaled $25 million as of March 31, 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		(23	)
2012 warranty provisions		23
Accrued warranty obligations as of March 31, 2012	$	46

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 three months ended March 31, 2012 amounted to $72 million. The change in the Company's deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2011 to March 31, 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		98
Recognition of extended warranty and maintenance arrangement revenue in 2012		(97	)
Deferred revenue on extended warranties as of March 31, 2012	$	121

RESTRUCTURING LIABILITIES

3 Months Ended

Mar. 31, 2012

RESTRUCTURING LIABILITIES [Abstract]

RESTRUCTURING LIABILITIES

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 three months of 2012 were initiated to reduce the Company's cost structure as part of its commitment to drive sustainable profitability. First quarter actions included the dedicated capture devices business exit announced in February, traditional manufacturing capacity reductions in the U.S. and Mexico, 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 months ended March 31, 2012 were as follows:

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

(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.

For the three months ended March 31, 2012, the $95 million of charges include $1 million for accelerated depreciation which was reported in Cost of sales in the accompanying Consolidated Statement of Operations. The remaining costs incurred of $94 million were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations for the three months ended March 31, 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 first quarter 2012 severance costs related to the elimination of approximately 1,700 positions, including approximately 1,200 manufacturing/service positions, 250 research and development positions, and 250 administrative positions. The geographic composition of these positions includes approximately 1,025 in the United States and Canada, and 675 throughout the rest of the world.

The charges of $95 million recorded in the first quarter of 2012 included $27 million applicable to the Consumer segment, $26 million applicable to the Commercial segment, and $42 million that was applicable to manufacturing, research and development, and administrative functions, which are shared across all 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

RETIREMENT PLANS

3 Months Ended

Mar. 31, 2012

Retirement Plans and Other Postretirement Benefits Disclosure [Abstract]

RETIREMENT PLANS

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 months ended March 31 are as follows:

	Three Months Ended March 31,
(in millions)	2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	4		$	13		$	4
Interest cost		54			39			63			45
Expected return on plan assets		(97	)		(44	)		(109	)		(52	)
Amortization of:
Recognized prior service cost		-			1			-			1
Recognized net actuarial loss		43			17			17			13
Pension expense (income) before special termination benefits, curtailments, and settlements		12			17			(16	)		11
Special termination benefits		54			-			11			1
Net pension expense (income)		66			17			(5	)		12
Other plans including unfunded plans		-			4			-			3
Total net pension expense (income) from continuing operations	$	66		$	21		$	(5	)	$	15

For the three months ended March 31, 2012 and 2011, $54 million and $12 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 $8 million relating to its major U.S. and non-U.S. defined benefit pension plans for the three months ended March 31, 2012. The Company expects 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 $88 million.

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

	Three Months Ended
	March 31,
(in millions)	2012			2011

Service cost	$	-		$	-
Interest cost		13			16
Amortization of:
Prior service credit		(19	)		(19	)
Recognized net actuarial loss		8			8
Total net postretirement benefit expense	$	2		$	5

The Company paid benefits totaling approximately $33 million relating to its U.S. and Canada postretirement benefit plans for the three months ended March 31, 2012. The Company expects to pay benefits of approximately $87 million for these postretirement plans for the balance of 2012.

On February 27, 2012, the Company made a motion to the Bankruptcy Court requesting approval to terminate certain retiree Medicare supplemental benefits. On April 4, 2012, the Company filed a motion with the Bankruptcy Court to create a retiree committee and, at the same time, withdrew the motion to terminate certain retiree Medicare supplemental benefits.

OTHER OPERATING EXPENSES (INCOME), NET

3 Months Ended

Mar. 31, 2012

Other Income and Expenses [Abstract]

OTHER OPERATING EXPENSES (INCOME), NET

NOTE 13: OTHER OPERATING EXPENSES (INCOME), NET

	Three Months Ended
	March 31,
(in millions)	2012			2011

Expenses (income):
Gain on sale of certain image sensor patents	$	-		$	(62	)
Other		(1	)		(8	)
Total	$	(1	)	$	(70	)

EARNINGS PER SHARE	3 Months Ended
EARNINGS PER SHARE	Mar. 31, 2012
Earnings Per Share [Abstract]
EARNINGS PER SHARE	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 months ended March 31, 2012 and 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 months ended March 31, 2012 were 271.1 million. If the Company had reported earnings from continuing operations for the quarter ended March 31, 2012, no additional shares of the Company's common stock would have been included in the computation of diluted earnings per share since they were all anti-dilutive. However, potential shares of the Company's common stock related to the assumed conversion of (1) approximately 13.1 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $318 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 months ended March 31, 2011, the Company calculated diluted earnings per share using weighted-average basic shares outstanding for the period, as utilizing diluted shares would be anti-dilutive to loss per share. Weighted-average basic shares outstanding for the quarter ended March 31, 2011 were 268.9 million. If the Company had reported earnings from continuing operations for the quarter ended March 31, 2011, approximately 4.1 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. However, potential shares of the Company's common stock related to the assumed conversion of (1) approximately 18.0 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $307 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.

SHAREHOLDERS' EQUITY	3 Months Ended
SHAREHOLDERS' EQUITY	Mar. 31, 2012
SHAREHOLDERS' EQUITY [Abstract]
SHAREHOLDERS' EQUITY	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 March 31, 2012 and December 31, 2011. Treasury stock at cost consisted of approximately 119 million and 120 million shares as of March 31, 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-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 129
-Paragraph 2, 3, 4, 5, 6, 7, 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 SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
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Reference 23: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

+ Details

SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2012

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

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

Consumer Segment: Consumer 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.

Segment financial information is shown below:

	Three Months Ended March 31,
(in millions)	2012		2011

Net sales from continuing operations:

Commercial Segment	$	672	$	808
Consumer Segment		293		514
Consolidated total	$	965	$	1,322

	Three Months Ended March 31,
(in millions)	2012	2011

(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:

Commercial Segment	$ (64)	$ (67)
Consumer Segment	(164)	(187)
Total of reportable segments	(228)	(254)
Restructuring costs and other	(95)	(35)
Corporate components of pension and OPEB expense	(30)	(8)
Other operating (expenses) income, net	1	70
Legal contingencies and settlements	4	-
Loss on early extinguishment of debt, net	(7)	-
Interest expense	(36)	(38)
Other income (charges), net	3	(8)
Reorganization items, net	(88)	-
Consolidated loss from continuing operations before income taxes	$ (476)	$ (273)

(in millions)	As of March 31, 2012		As of December 31, 2011

Segment total assets:

Commercial Segment	$	1,974	$	1,989
Consumer Segment		1,197		1,312
Total of reportable segments		3,171		3,301
Cash and marketable securities		1,368		867
Deferred income tax assets		514		510
Consolidated total assets	$	5,053	$	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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2012

FINANCIAL INSTRUMENTS [Abstract]

FINANCIAL INSTRUMENTS

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:

			Value Of Items Recorded At Fair Value
(in millions)			As of March 31, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets		$	7	$	7	$	-	$	-
Long-term available-for-sale	Other long-term assets			8		8		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net			1		-		1		-

LIABILITIES

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



ASSETS			Value Of Items Not Recorded At Fair Value
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	31	$	31	$	-	$	-
		Fair value		31		31		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		42		-		42		-
		Fair value		32		-		32		-

Long-term debt	Long-term debt, net of current portion	Carrying value		1,446		-		1,446		-
		Fair value		1,357		-		1,357		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		592		-		592		-
		Fair value		206		-		206		-

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 months ended March 31, 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
	March 31,
	2012	2011

Net loss	$ 7	$ 13

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 March 31, 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 March 31, 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 March 31,				For the three months ended March 31,					For the three months ended March 31,
	2012		2011		2012			2011		2012		2011

Commodity contracts	$	1	$	14	$	(2	)	$	-	$	-	$	-

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 March 31,
		2012	2011

Foreign exchange contracts	Other income (charges), net	$ (8)	$ -

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). The notional amount of such contracts open at March 31, 2012 was approximately $781 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 March 31, 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 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 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 March 31, 2012 to be reclassified into earnings within the next 12 months is a net loss of $3 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 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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-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 3: 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: 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 13: 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=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION

3 Months Ended

Mar. 31, 2012

CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION [Abstract]

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. 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 loss of non-filling entities, net of tax" in the Debtors' Statement of Operations and their net assets are included as "Investments in non-filling entities" in the Debtors' Statement of Financial Position.

Intercompany transactions between the Debtors have been eliminated in the financial statements contained herein. Intercompany transactions between the Debtors and Non-Filing Entities have not been eliminated in the Debtor's financial statements.

DEBTORS' STATEMENT OF OPERATIONS (Unaudited)

	Three Months Ended
(in millions)	March 31, 2012

Net sales
Products	$	386
Services		93
Licensing & royalties		(58	)
Total net sales	$	421
Cost of sales
Products	$	431
Services		82
Total cost of sales	$	513
Gross profit	$	(92	)
Selling, general and administrative expenses		115
Research and development costs		54
Restructuring costs and other		72
Other operating expenses (income), net		(1	)
Loss from continuing operations before interest expense, other income (charges), net, reorgainzation items, net and income taxes		(332	)
Interest expense (contractual interest of $46 million)		36
Loss on early extinguishment of debt, net		7
Other income (charges), net		3
Reorganization items, net		88
Loss from continuing operations before income taxes		(460	)
Benefit for income taxes		(135	)
Net loss		(325	)

Equity in loss of non-filing entities, net of tax		(41	)
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(366	)

DEBTORS' STATEMENT OF COMPREHENSIVE (LOSS) INCOME (Unaudited)

(in millions)	Three Months Ended
	March 31, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(325	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively		2
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011		1
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011		(15	)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively		28
Total comprehensive loss, net of tax	$	(309	)

DEBTORS' STATEMENT OF RETAINED EARNINGS (Unaudited)

(in millions)

	Three Months Ended
	March 31, 2012

Retained earnings at beginning of period	$	4,835
Net loss		(325	)
Loss from issuance of treasury stock		(60	)
Retained earnings at end of period	$	4,450

DEBTORS' STATEMENT OF FINANCIAL POSITION (Unaudited)

(in millions)	As of
ASSETS	March 31, 2012
Current Assets
Cash and cash equivalents	$	661
Receivables, net		333
Receivables and advances from non-filing entities, net		266
Inventories, net		341
Deferred income taxes		10
Other current assets		49
Total current assets		1,660
Property, plant and equipment, net of accumulated depreciation of $3,438		524
Goodwill		144
Investment in non-filing entities		1,959
Other long-term assets		65
TOTAL ASSETS	$	4,352
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	193

Accrued income and other taxes		34
Other current liabilities		473
Total current liabilities		700
Long-term debt, net of current portion		1,408
Other long-term liabilities		300
Liabilities subject to compromise		3,025

Total Liabilities		5,433

Equity (Deficit)
Common stock, $2.50 par value		978
Additional paid in capital		1,104
Retained earnings		4,450
Accumulated other comprehensive loss		(1,831	)
		4,701
Less: Treasury stock, at cost		(5,782	)
Total Eastman Kodak Company shareholders' (deficit) equity		(1,081	)
Noncontrolling interests		-
Total (deficit) equity		(1,081	)

TOTAL LIABILITIES AND DEFICIT	$	4,352

DEBTORS' STATEMENT OF CASH FLOWS (Unaudited)

	Three Months Ended
(in millions)	March 31, 2012

Cash flows from operating activities:
Net loss	$	(325	)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		38
Loss on early extinguishment of debt		7
Provision for deferred income taxes		6
Increase in receivables		(91	)
Increase in inventories		(21	)
Increase in liabilities excluding borrowings		501
Other items, net		(176	)
Total adjustments		(264	)
Net cash used in operating activities		(61	)
Cash flows from investing activities:
Additions to properties		(5	)

Marketable securities - sales		28
Marketable securities - purchases		(28	)
Net cash used in investing activities		5
Cash flows from financing activities:
Proceeds from DIP credit agreement		686
Repayment of other borrowings		(110	)
Debt issuance costs		(33	)
Net cash provided by financing activities		543
Effect of exchange rate changes on cash		-
Net increase in cash and cash equivalents		477
Cash and cash equivalents, beginning of period		184
Cash and cash equivalents, end of period	$	661

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

	As of
(in millions)	March 31,
	2012
Accounts payable	$	321
Debt subject to compromise		592
Pension and postretirement obligations		1,773
Payables and advances to non-filing entities		194
Other liabilities subject to compromise		145
Liabilities subject to compromise	$	3,025

BASIS OF PRESENTATION (Policies)	3 Months Ended
BASIS OF PRESENTATION (Policies)	Mar. 31, 2012
Basis Of Presentation [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related therein 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 three months ended March 31, 2012, and had a shareholders' deficit as of March 31, 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. See 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". 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.
RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS [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.
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Policy 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.

LIABILITIES SUBJECT TO COMPROMISE (Tables)

3 Months Ended

Mar. 31, 2012

LIABILITIES SUBJECT TO COMPROMISE [Abstract]

Liabilities Subject to Compromise [Table Text Block]

The following table reflects pre-petition liabilities that are subject to compromise.

	As of
(in millions)	March 31,
	2012
Accounts payable	$	321
Debt subject to compromise		592
Pension and postretirement obligations		1,773
Other liabilities subject to compromise		145
Liabilities subject to compromise	$	2,831

REORGANIZATION ITEMS, NET (Tables)

3 Months Ended

Mar. 31, 2012

REORGANIZATION ITEMS, NET [Abstract]

REORGANIZATION ITEMS, NET [Table Text Block]

A summary of reorganization items, net for the three months ended March 31, 2012 is presented in the following table:

	Three Months Ended
	March 31,
(in millions)	2012

Professional fees	$	52
DIP credit agreement financing costs		36
Reorganization items, net	$	88

RECEIVABLES, NET (Tables)

3 Months Ended

Mar. 31, 2012

RECEIVABLES, NET [Abstract]

Schedule of net recievables

	As of
	March 31,		December 31,
(in millions)	2012		2011

Trade receivables	$	800	$	996
Miscellaneous receivables		168		107
Total (net of allowances of $53 and $51 as of March 31, 2012 and December 31, 2011, respectively)	$	968	$	1,103

INVENTORIES, NET (Tables)

3 Months Ended

Mar. 31, 2012

INVENTORIES, NET [Abstract]

Inventories, Net

	As of
(in millions)	March 31,		December 31,
	2012		2011

Finished goods	$	412	$	379
Work in process		142		123
Raw materials		122		105

Total	$	676	$	607

SHORT-TERM BORROWINGS AND LONG-TERM DEBT (Tables)

3 Months Ended

Mar. 31, 2012

SHORT-TERM BORROWINGS AND LONG-TERM DEBT [Abstract]

Long-term Debt and Related Maturities and Interest Rates

Long-term debt and related maturities and interest rates were as follows at March 31, 2012 and December 31, 2011:

							As of
(in millions)							March 31, 2012		December 31, 2011

				Weighted-Average
				Effective
				Interest			Carrying		Carrying
Country	Type	Maturity		Rate			Value		Value

Current portion:
U.S.	Revolver		2013		4.75	%	$	-	$	100
Germany	Term note		2012-2013		6.16	%		40		40
U.S.	Term note		2012-2013		6.16	%		-		10
Brazil	Term note		2012-2013		19.80	%		2		2
							$	42	$	152
Non-current portion:
U.S.	DIP Credit Agreement		2013	9.02		%		669		-
Germany	Term note		2011-2013		6.16	%		36		25
Brazil	Term note		2012-2013		19.80	%		-		3
U.S.	Secured term note		2018		10.11	%		492		491
U.S	Secured term note		2019		10.87	%		247		247
								1,446		766
Liabilities subject to compromise:
U.S.	Term note		2011-2013		6.16	%		19		19
U.S.	Term note		2013		7.25	%		250		250
U.S.	Revolver		2013		4.75	%		-		-
U.S.	Convertible		2017		12.75	%		310		315
U.S.	Term note		2018		9.95	%		3		3
U.S.	Term note		2021		9.20	%		10		10
								592		597
							$	2,080	$	1,515

Annual Maturities of Long-term Debt

Annual maturities (in millions) of debt outstanding at March 31, 2012, excluding debt classified as liabilities subject to compromise, were as follows:

	Carrying		Maturity
	Value		Value

2012	$	42	$	42
2013		666		719
2014		-		-
2015		-		-
2016		-		-
2017 and thereafter		738		750
Total	$	1,446	$	1,511

- 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 SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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

+ Details

INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2012

INCOME TAXES [Abstract]

Income Tax Provision (Benefit) Reconciliation

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

(dollars in millions)	Three Months Ended
	March 31,
	2012			2011
Loss from continuing operations before income taxes	$	(476	)	$	(273	)
Effective tax rate		23.1	%		8.8	%
Benefit for income taxes	$	(110	)	$	(24	)
Benefit for income taxes @ 35%	$	(167	)	$	(96	)
Difference between tax at effective vs. statutory rate	$	57		$	72

COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2012

COMMITMENTS AND CONTINGENCIES [Abstract]

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

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

	As of
(in millions)	March 31,		December 31,
	2012		2011

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

- Definition

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

+ References + Details

GUARANTEES (Tables)

3 Months Ended

Mar. 31, 2012

GUARANTEES [Abstract]

Schedule of Product Warranty Obligations

(in millions)

Accrued warranty obligations as of December 31, 2011	$	46
Actual warranty experience during 2012		(23	)
2012 warranty provisions		23
Accrued warranty obligations as of March 31, 2012	$	46

Deferred Revenue in Relation to Extended Warranties

(in millions)

Deferred revenue on extended warranties as of December 31, 2011	$	120
New extended warranty and maintenance arrangements in 2012		98
Recognition of extended warranty and maintenance arrangement revenue in 2012		(97	)
Deferred revenue on extended warranties as of March 31, 2012	$	121

RESTRUCTURING LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2012

RESTRUCTURING LIABILITIES [Abstract]

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 months ended March 31, 2012 were as follows:

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

RETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2012

Retirement Plans and Other Postretirement Benefits Disclosure [Abstract]

Information regarding major funded and unfunded defined benefit plan

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 months ended March 31 are as follows:

	Three Months Ended March 31,
(in millions)	2012						2011
	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	4		$	13		$	4
Interest cost		54			39			63			45
Expected return on plan assets		(97	)		(44	)		(109	)		(52	)
Amortization of:
Recognized prior service cost		-			1			-			1
Recognized net actuarial loss		43			17			17			13
Pension expense (income) before special termination benefits, curtailments, and settlements		12			17			(16	)		11
Special termination benefits		54			-			11			1
Net pension expense (income)		66			17			(5	)		12
Other plans including unfunded plans		-			4			-			3
Total net pension expense (income) from continuing operations	$	66		$	21		$	(5	)	$	15

Pension (income) expense from continuing operations for all defined benefit plans

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

	Three Months Ended
	March 31,
(in millions)	2012			2011

Service cost	$	-		$	-
Interest cost		13			16
Amortization of:
Prior service credit		(19	)		(19	)
Recognized net actuarial loss		8			8
Total net postretirement benefit expense	$	2		$	5

OTHER OPERATING EXPENSES (INCOME), NET (Tables)

3 Months Ended

Mar. 31, 2012

Other Income and Expenses [Abstract]

Other Operating Expenses (Income), Net

	Three Months Ended
	March 31,
(in millions)	2012			2011

Expenses (income):
Gain on sale of certain image sensor patents	$	-		$	(62	)
Other		(1	)		(8	)
Total	$	(1	)	$	(70	)

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2012

SEGMENT INFORMATION [Abstract]

Segment Reporting Information

Segment financial information is shown below:

	Three Months Ended March 31,
(in millions)	2012		2011

Net sales from continuing operations:

Commercial Segment	$	672	$	808
Consumer Segment		293		514
Consolidated total	$	965	$	1,322

	Three Months Ended March 31,
(in millions)	2012	2011

(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:

Commercial Segment	$ (64)	$ (67)
Consumer Segment	(164)	(187)
Total of reportable segments	(228)	(254)
Restructuring costs and other	(95)	(35)
Corporate components of pension and OPEB expense	(30)	(8)
Other operating (expenses) income, net	1	70
Legal contingencies and settlements	4	-
Loss on early extinguishment of debt, net	(7)	-
Interest expense	(36)	(38)
Other income (charges), net	3	(8)
Reorganization items, net	(88)	-
Consolidated loss from continuing operations before income taxes	$ (476)	$ (273)

(in millions)	As of March 31, 2012		As of December 31, 2011

Segment total assets:

Commercial Segment	$	1,974	$	1,989
Consumer Segment		1,197		1,312
Total of reportable segments		3,171		3,301
Cash and marketable securities		1,368		867
Deferred income tax assets		514		510
Consolidated total assets	$	5,053	$	4,678

- 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

FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2012

FINANCIAL INSTRUMENTS [Abstract]

Schedule of Financial Instruments in Statement of Financial Position Fair Value Carrying Amounts

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:

			Value Of Items Recorded At Fair Value
(in millions)			As of March 31, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets		$	7	$	7	$	-	$	-
Long-term available-for-sale	Other long-term assets			8		8		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net			1		-		1		-

LIABILITIES

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



ASSETS			Value Of Items Not Recorded At Fair Value
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	31	$	31	$	-	$	-
		Fair value		31		31		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		42		-		42		-
		Fair value		32		-		32		-

Long-term debt	Long-term debt, net of current portion	Carrying value		1,446		-		1,446		-
		Fair value		1,357		-		1,357		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		592		-		592		-
		Fair value		206		-		206		-

Foreign Exchange Gain (Loss)

(in millions)	Three Months Ended
	March 31,
	2012	2011

Net loss	$ 7	$ 13

Derivative Financial Instruments

Schedule of Derivative Instruments Gain (Loss) in Statement of Operations

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 March 31,				For the three months ended March 31,					For the three months ended March 31,
	2012		2011		2012			2011		2012		2011

Commodity contracts	$	1	$	14	$	(2	)	$	-	$	-	$	-

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 March 31,
		2012	2011

Foreign exchange contracts	Other income (charges), net	$ (8)	$ -

Foreign Currency Forward Contracts

- 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 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.

Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 8: 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=6947722&loc=d3e13467-108611

Reference 9: 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=6947722&loc=d3e13476-108611

Reference 10: 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 11: 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=6925170&loc=d3e19207-110258

Reference 12: 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

+ 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

CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION (Tables)

3 Months Ended

Mar. 31, 2012

CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION [Abstract]

Debtor in Possession Condensed Statement of Income [Table Text Block]

DEBTORS' STATEMENT OF OPERATIONS (Unaudited)

	Three Months Ended
(in millions)	March 31, 2012

Net sales
Products	$	386
Services		93
Licensing & royalties		(58	)
Total net sales	$	421
Cost of sales
Products	$	431
Services		82
Total cost of sales	$	513
Gross profit	$	(92	)
Selling, general and administrative expenses		115
Research and development costs		54
Restructuring costs and other		72
Other operating expenses (income), net		(1	)
Loss from continuing operations before interest expense, other income (charges), net, reorgainzation items, net and income taxes		(332	)
Interest expense (contractual interest of $46 million)		36
Loss on early extinguishment of debt, net		7
Other income (charges), net		3
Reorganization items, net		88
Loss from continuing operations before income taxes		(460	)
Benefit for income taxes		(135	)
Net loss		(325	)

Equity in loss of non-filing entities, net of tax		(41	)
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(366	)

Debtor in Possession Condensed Statement of Comprehensive (Loss) Income [Table Text Block]

DEBTORS' STATEMENT OF COMPREHENSIVE (LOSS) INCOME (Unaudited)

(in millions)	Three Months Ended
	March 31, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(325	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively		2
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011		1
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011		(15	)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively		28
Total comprehensive loss, net of tax	$	(309	)

DEBTORS' STATEMENT OF RETAINED EARNINGS (Unaudited)

Debtor in Possession Condensed Statement of Retained Earnings [Table Text Block]

(in millions)	Three Months Ended
	March 31, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(325	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively		2
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011		1
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011		(15	)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively		28
Total comprehensive loss, net of tax	$	(309	)

DEBTORS' STATEMENT OF RETAINED EARNINGS (Unaudited)

(in millions)

	Three Months Ended
	March 31, 2012

Retained earnings at beginning of period	$	4,835
Net loss		(325	)
Loss from issuance of treasury stock		(60	)
Retained earnings at end of period	$	4,450

DEBTORS' STATEMENT OF FINANCIAL POSITION (Unaudited)

Debtor in Possession Condensed Statement of Financial Position [Table Text Block]

(in millions)	Three Months Ended
	March 31, 2012

NET LOSS ATTRIBUTABLE TO DEBTOR ENTITIES	$	(325	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively		2
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011		1
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011		(15	)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively		28
Total comprehensive loss, net of tax	$	(309	)

DEBTORS' STATEMENT OF RETAINED EARNINGS (Unaudited)

(in millions)

	Three Months Ended
	March 31, 2012

Retained earnings at beginning of period	$	4,835
Net loss		(325	)
Loss from issuance of treasury stock		(60	)
Retained earnings at end of period	$	4,450

DEBTORS' STATEMENT OF FINANCIAL POSITION (Unaudited)

(in millions)	As of
ASSETS	March 31, 2012
Current Assets
Cash and cash equivalents	$	661
Receivables, net		333
Receivables and advances from non-filing entities, net		266
Inventories, net		341
Deferred income taxes		10
Other current assets		49
Total current assets		1,660
Property, plant and equipment, net of accumulated depreciation of $3,438		524
Goodwill		144
Investment in non-filing entities		1,959
Other long-term assets		65
TOTAL ASSETS	$	4,352
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	193

Accrued income and other taxes		34
Other current liabilities		473
Total current liabilities		700
Long-term debt, net of current portion		1,408
Other long-term liabilities		300
Liabilities subject to compromise		3,025

Total Liabilities		5,433

Equity (Deficit)
Common stock, $2.50 par value		978
Additional paid in capital		1,104
Retained earnings		4,450
Accumulated other comprehensive loss		(1,831	)
		4,701
Less: Treasury stock, at cost		(5,782	)
Total Eastman Kodak Company shareholders' (deficit) equity		(1,081	)
Noncontrolling interests		-
Total (deficit) equity		(1,081	)

TOTAL LIABILITIES AND DEFICIT	$	4,352

Debtor in Possession Condensed Statement of Cash Flows [Table Text Block]

DEBTORS' STATEMENT OF CASH FLOWS (Unaudited)

	Three Months Ended
(in millions)	March 31, 2012

Cash flows from operating activities:
Net loss	$	(325	)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		38
Loss on early extinguishment of debt		7
Provision for deferred income taxes		6
Increase in receivables		(91	)
Increase in inventories		(21	)
Increase in liabilities excluding borrowings		501
Other items, net		(176	)
Total adjustments		(264	)
Net cash used in operating activities		(61	)
Cash flows from investing activities:
Additions to properties		(5	)

Marketable securities - sales		28
Marketable securities - purchases		(28	)
Net cash used in investing activities		5
Cash flows from financing activities:
Proceeds from DIP credit agreement		686
Repayment of other borrowings		(110	)
Debt issuance costs		(33	)
Net cash provided by financing activities		543
Effect of exchange rate changes on cash		-
Net increase in cash and cash equivalents		477
Cash and cash equivalents, beginning of period		184
Cash and cash equivalents, end of period	$	661

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.

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.

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 April 13, 2012, the Company filed a motion with the Bankruptcy Court requesting an extension by 180 days to 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 DIP Credit Agreement stipulates that a plan of reorganization should be filed by January 13, 2013. The motion is expected to be heard by the Bankruptcy Court on April 30, 2012.

The Company presently expects that any proposed reorganization plan will provide, among other things, 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 principal and interest could become immediately due and payable.

Pre-Petition Claims

On April 18, 2012, the Debtors filed schedules of assets and liabilities and statements of financial affairs with the Bankruptcy Court. The Bankruptcy Court will ultimately determine the liability amounts, if any, that will be allowed for all claims. The resolution of such claims could result in material adjustments to the Company's financial statements.

Holders of pre-petition claims are required to file proofs of claims by the "bar dates" established by the Bankruptcy Court. A bar date is the date by which certain claims against the Debtors must be filed if the claimants wish to receive any distribution in the chapter 11 proceedings. The Bankruptcy Court has not yet established the bar date. Differences between liability amounts estimated by the Company and claims filed by creditors will be investigated and, if necessary, the Bankruptcy Court will make a final determination of the allowable claim. 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.

As of March 31, 2012, the Debtors' have received approximately 1,100 proofs of claim, primarily representing general unsecured claims, for an amount of approximately $181 million. These claims will be reconciled to amounts recorded in liabilities subject to compromise in the Consolidated Statement of Financial Position. Differences in amounts recorded 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, and expected to be filed, the claims resolution process may take considerable time to complete.

Financial Reporting in Reorganization

Expenses, gains and losses directly associated with reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statements of Operations for the three months ended March 31, 2012. 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 March 31, 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. Such liabilities are reported at amounts expected to be allowed, 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 March 31, 2012 contractual interest expense related to liabilities subject to compromise of approximately $10 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 March 22, 2012, the Bankruptcy Court authorized the entry into the Stalking Horse Purchase Agreement, approved the auction procedures and established the sale hearing date, which is currently scheduled for April 30, 2012.

Eastman Kodak Company Guarantee

Eastman Kodak Company (EKC) has issued a guarantee to Kodak Limited (Subsidiary) and the Trustee (Trustee) of the Kodak Pension Plan of the United Kingdom (Plan). 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, and (2) make contributions to the Plan such that it will achieve full funded status by the funding valuation for the period ending December 31, 2022.

The funded status of the Plan (calculated in accordance with U.S. GAAP) is included in Pension and other postretirement liabilities presented in the Consolidated Statement of Financial Position. It is expected that the funding of the Plan will be resolved as part of the Bankruptcy Filing, in which the Trustee is asserting an unsecured claim by virtue of the guarantee.

In connection with the issuance of the guarantee, 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 may be required if the Plan is still not fully funded as determined by the funding valuation for the period ending December 31, 2022. 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.

The amount of potential future contributions is dependent on the funding status of the Plan as it fluctuates over the term of the guarantee. The funded status of the Plan may be materially impacted by future changes in the key assumptions used in the valuation of the Plan, particularly the discount rate and expected rate of return on plan assets.

CHAPTER 11 FILING (Details) - USD ($) $ in Millions	2 Months Ended
CHAPTER 11 FILING (Details) - USD ($) $ in Millions	Mar. 31, 2012	Apr. 13, 2012	Mar. 01, 2012
CHAPTER 11 FILING [Abstract]
Number of days in petition for extension (in days)		180
Contractual interest expense	$ 10.0
Stalking Horse Purchase Agreement proceeds	41.0		$ 23.8
Minimum pension payments for years 2011 through 2014	50.0
Minimum pension payments for years 2015 through 2022	90.0
Pension payments adjustment maximum	$ 5.0

LIABILITIES SUBJECT TO COMPROMISE (Details) - USD ($) $ in Millions	Mar. 31, 2012	Dec. 31, 2011
LIABILITIES SUBJECT TO COMPROMISE [Abstract]
Liabilities subject to compromise, accounts payable	$ 321
Liabilities subject to compromise, debt	592	$ 597
Liabilities subject to compromise, pension and postretirement obligations	1,773
Liabilities Subject to Compromise, Other Liabilities	145
Liabilities Subject to Compromise, Total	$ 2,831	$ 0

REORGANIZATION ITEMS, NET (Details) $ in Millions	3 Months Ended
REORGANIZATION ITEMS, NET (Details) $ in Millions	Mar. 31, 2012 USD ($)
REORGANIZATION ITEMS, NET [Abstract]
Professional fees	$ 52
Debt issuance costs	36
Reorganization items, net	$ 88

RECEIVABLES, NET (Details) - USD ($) $ in Millions	Mar. 31, 2012	Dec. 31, 2011
RECEIVABLES, NET [Abstract]
Trade receivables	$ 800	$ 996
Miscellaneous receivables	168	107
Total (net of allowances of $53 and $51 as of March 31, 2012 and December 31, 2011, respectively	968	1,103
Allowances	53	51
Expected customer settlements in lieu of cash payments	$ 155	$ 191

INVENTORIES, NET (Details) - USD ($) $ in Millions	Mar. 31, 2012	Dec. 31, 2011
INVENTORIES, NET [Abstract]
Finished goods	$ 412	$ 379
Work in process	142	123
Raw materials	122	105
Total	$ 676	$ 607

SHORT-TERM BORROWINGS AND LONG-TERM DEBT (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Dec. 31, 2011
Debt Instrument [Line Items]
Current portion of long-term debt	$ 42		$ 152
Long-Term debt, net of current portion	1,446		766
Liabilities subject to compromise, debt	592		597
Long-Term Debt, Total	2,080		1,515
Loss on early extinguishment of debt	$ (7)	$ 0
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 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 pay 50% of accrued second lien interest at the non-default rate; fifth, any remaining proceeds 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.
Carrying Value [Abstract]
Year 2012	$ 42
Year 2013	666
Year 2014	0
Year 2015	0
Year 2016	0
2017 and thereafter	738
Total	1,446
Principal Amount [Abstract]
2012 - Principal Amount	42
2013 - Principal Amount	719
2014 - Principal Amount	0
2015 - Principal Amount	0
2016 - Principal Amount	0
2017 and thereafter-Principal Amount	750
Total-Principal Amount	$ 1,511
U.S. DIP Credit Agreement [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2013
Weighted-Average Effective Interest (in hundredths)	9.02%
Long-Term debt, net of current portion	$ 669		0
Issuance date of debt	January 25, 2012
Aggregate principal amount	$ 950
Guarantees and collateral provisions	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.
Description of interest rate on line of credit facility	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.
Subjective acceleration provisions	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.
Line of credit facility, covenant terms	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 adjusted EBITDA covenant is first applicable in the three month period ended April 30, 2012. 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.
Covenant compliance status	The Company was in compliance with all covenants under the DIP credit agreement as of March 31, 2012.
Percentage of net cash proceeds from all other sales and events that must be used to prepay the DIP Credit Agreement (in hundredths)	75.00%
Percentage of net cash proceeds from all other sales and events that may be retained by the Company (in hundredths)	25.00%
Retained proceeds allowed, maximum	$ 150
U.S. Term Note Due 2011-2013 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date Range - Start, Current Portion	2012-
Maturity Date Range, Start	2011-
Maturity Date Range - End	2013
Weighted-Average Effective Interest (in hundredths)	6.16%
Current portion of long-term debt	$ 0		10
Liabilities subject to compromise, debt	$ 19		19
Germany Term Note Due 2011-2013 [Member]
Debt Instrument [Line Items]
Country	Germany
Maturity Date Range - Start, Current Portion	2012-
Maturity Date Range, Start	2011-
Maturity Date Range - End	2013
Weighted-Average Effective Interest (in hundredths)	6.16%
Current portion of long-term debt	$ 40		40
Long-Term debt, net of current portion	$ 36		25
Brazil Term Note Due 2012-2013 [Member]
Debt Instrument [Line Items]
Country	Brazil
Maturity Date Range - Start, Current Portion	2012-
Maturity Date Range, Start	2012-
Maturity Date Range - End	2013
Weighted-Average Effective Interest (in hundredths)	19.80%
Current portion of long-term debt	$ 2		2
Long-Term debt, net of current portion	$ 0		3
Term Note Due 2013 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2013
Weighted-Average Effective Interest (in hundredths)	7.25%
Liabilities subject to compromise, debt	$ 250		250
Revolver Due 2013 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2013
Weighted-Average Effective Interest (in hundredths)	4.75%
Current portion of long-term debt	$ 0		100
Liabilities subject to compromise, debt	$ 0		0
Convertible Senior Notes Due 2017 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2017
Weighted-Average Effective Interest (in hundredths)	12.75%
Liabilities subject to compromise, debt	$ 310		315
Secured Term Note Due 2018 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2018
Weighted-Average Effective Interest (in hundredths)	10.11%
Long-Term debt, net of current portion	$ 492		491
Term Note Due 2018 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2018
Weighted-Average Effective Interest (in hundredths)	9.95%
Liabilities subject to compromise, debt	$ 3		3
Secured Term Note Due 2019 [Member]
Debt Instrument [Line Items]
Country	U.S
Maturity Date	2019
Weighted-Average Effective Interest (in hundredths)	10.87%
Long-Term debt, net of current portion	$ 247		247
Term Note Due 2021 [Member]
Debt Instrument [Line Items]
Country	U.S.
Maturity Date	2021
Weighted-Average Effective Interest (in hundredths)	9.20%
Liabilities subject to compromise, debt	$ 10		$ 10
Second Amended Credit Agreement [Member]
Debt Instrument [Line Items]
Loss on early extinguishment of debt	7
Super-priority senior secured asset-based revolving credit facility under U.S. DIP Credit Agreement [Member]
Debt Instrument [Line Items]
Aggregate principal amount	250
Credit agreement debt instrument, increase, additional borrowings	102
Company's current borrowing limit	80
Super-priority senior secured term loan facility under U.S. DIP Credit Agreement [Member]
Debt Instrument [Line Items]
Aggregate principal amount	700
Credit agreement debt instrument, increase, additional borrowings	$ 700

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Mar. 31, 2012	Mar. 31, 2011
INCOME TAXES [Abstract]
Earnings Loss From Continuing Operations Before Income Taxes	$ (476)	$ (273)
Effective tax rate (in hundredths)	23.10%	8.80%
Benefit for income taxes	$ (110)	$ (24)
Benefit for income taxes @ 35%	(167)	(96)
Difference between tax at effective vs. statutory rate	$ 57	$ 72
U.S. statutory tax rate (in hundredths)	35.00%
Net refund of Korean withholding taxes	$ 122
Recognition Revenue Reductions	61
Foreign tax receivable	27
Valuation allowance for deferred tax asset	$ 16

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	3 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Mar. 31, 2012 USD ($)	Mar. 01, 2012 USD ($)	Dec. 31, 2011 USD ($)
Site Contingency [Line Items]
Undiscounted, Site Accrual Amount	$ 95.0		$ 95.0
Period over which cash expenditures for investigation, remediation and monitoring activities are expected to be incurred (in years)	30
Third-party defendants named in Passaic River clean up cost recovery suit	300
Number of sites with hazardous substances	8
Guarantor Obligations [Line Items]
Sale of property in Mexico	$ 41.0	$ 23.8
Sale leaseback, lease terms (in years)	1
Sale Leaseback Transaction, Deferred Gain not recognized	$ 35.0
Unreserved portion of Brazilian operations loss contingency	71.0
Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Undiscounted, Site Accrual Amount	49.0		49.0
Other Operating Sites [Member]
Site Contingency [Line Items]
Undiscounted, Site Accrual Amount	9.0		9.0
Sites Associated With Other Operations [Member]
Site Contingency [Line Items]
Undiscounted, Site Accrual Amount	19.0		19.0
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Undiscounted, Site Accrual Amount	18.0		$ 18.0
Financial Standby Letter of Credit [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	102.0
Bank Guarantee and Letter of Credit [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	17.0
Surety Bond [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	24.0
Cash and Investment In Trust [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	$ 33.0

GUARANTEES (Details) $ in Millions	3 Months Ended
GUARANTEES (Details) $ in Millions	Mar. 31, 2012 USD ($)
Guarantor Obligations [Line Items]
Guarantee term for product and short-term equipment leasing arrangements (in days)	90
Guarantee term for long-term equipment financing arrangements	5
Change in accrued warranty obligations [Rollforward]
Accrued warranty obligations-Beginning Balance	$ 46
Actual warranty experience during 2012	(23)
2012 warranty provisions	23
Accrued warranty obligations as of March 31, 2012	46
Costs incurred under extended warranty and maintenance arrangements	72
Deferred Revenue [Rollforward]
Deferred revenue-Beginning Balance	120
New extended warranty and maintenance arrangements in period	98
Recognition of extended warranty and maintenance arrangement revenue in period	(97)
Deferred revenue-Ending Balance	121
Customer Related Performance Guarantees [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	24
Third Party and Subsidiaries Financial Guarantees [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	155
Outstanding amount guaranteed	139
Guarantees recorded as short-term borrowings current portion of long-term debt	76
Credit Agreement [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, maximum exposure	75
Outstanding amount guaranteed	$ 25

RESTRUCTURING LIABILITIES (Details)
$ in Millions

3 Months Ended

Mar. 31, 2012

USD ($)

Dec. 31, 2011

USD ($)

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2011

$ 68

$ 60

Q1 2012 charges

Q1 2012 utilization/cash payments

(24)

Q1 2012 other adjustments & reclasses (1)

^[1]

(63)

Balance as of March 31, 2012

Charges

Accelerated depreciation reported in cost of sales

Charges Reported In Restructuring Costs

$ 94

Number of positions eliminated

1,700

Manufacturing/Service [Member]

Restructuring Cost and Reserve [Line Items]

Number of positions eliminated

1,200

Administrative [Member]

Restructuring Cost and Reserve [Line Items]

Number of positions eliminated

250

Research and Development [Member]

Restructuring Cost and Reserve [Line Items]

Number of positions eliminated

250

Employee Severance [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2011

$ 55

Q1 2012 charges

Q1 2012 utilization/cash payments

(20)

Q1 2012 other adjustments & reclasses (1)

^[1]

(55)

Balance as of March 31, 2012

Charges

Facility Closing [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2011

Q1 2012 charges

Q1 2012 utilization/cash payments

(3)

Q1 2012 other adjustments & reclasses (1)

^[1]

(8)

Balance as of March 31, 2012

Charges

Long-Lived Impairments and Inventory Write-Downs [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2011

Q1 2012 charges

Q1 2012 utilization/cash payments

Q1 2012 other adjustments & reclasses (1)

^[1]

Balance as of March 31, 2012

Charges

Accelerated Depreciation [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2011

Q1 2012 charges

Q1 2012 utilization/cash payments

(1)

Q1 2012 other adjustments & reclasses (1)

^[1]

Balance as of March 31, 2012

$ 0

Charges

Consumer Segment [Member]

Restructuring Cost and Reserve [Line Items]

Q1 2012 charges

Charges

Commercial Segment [Member]

Restructuring Cost and Reserve [Line Items]

Q1 2012 charges

Charges

All Other Segments [Member]

Restructuring Cost and Reserve [Line Items]

Q1 2012 charges

Charges

$ 42

Rest of the World [Member]

Restructuring Cost and Reserve [Line Items]

Number of positions eliminated

675

US and Canada [Member]

Restructuring Cost and Reserve [Line Items]

Number of positions eliminated

1,025

[1]

RETIREMENT PLANS (Details) - USD ($) $ in Millions	3 Months Ended
RETIREMENT PLANS (Details) - USD ($) $ in Millions	Mar. 31, 2012	Mar. 31, 2011
Major defined benefit plans [Abstract]
Service cost	$ 0	$ 0
Interest cost	13	16
Special termination benefits	(54)	(12)
Special termination benefits incurred due to restructuring actions	54	12
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	0	0
Interest cost	13	16
Amortization of [Abstract]
Prior service cost (credit)	(19)	(19)
Recognized actuarial loss	8	8
Total net postretirement benefit expense	2	5
US and Non US Defined Benefit Pension Plans [Member]
Postemployment Benefits [Abstract]
Defined benefit pension plan, contributions made or benefits paid by employer	8
Amortization of [Abstract]
Pension plans, estimated contribution for remainder of year	88
United States Pension Plans of US Entity, Defined Benefit [Member]
Major defined benefit plans [Abstract]
Service cost	12	13
Interest cost	54	63
Expected return on plan assets	(97)	(109)
Recognized prior service cost	0	0
Recognized net actuarial gains (loss)	43	17
Special termination benefits	54	11
Pension (income) expense before special termination benefits, curtailments and settlements	12	(16)
Net pension expense (income)	66	(5)
Other plans including unfunded plans	0	0
Total net pension expense (income) from continuing operations	66	(5)
Special termination benefits incurred due to restructuring actions	(54)	(11)
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	12	13
Interest cost	54	63
US and Canada postretirement pension plan [Member]
Postemployment Benefits [Abstract]
Defined benefit pension plan, contributions made or benefits paid by employer	33
Amortization of [Abstract]
Pension plans, estimated contribution for remainder of year	87
Foreign Pension Plans, Defined Benefit [Member]
Major defined benefit plans [Abstract]
Service cost	4	4
Interest cost	39	45
Expected return on plan assets	(44)	(52)
Recognized prior service cost	1	1
Recognized net actuarial gains (loss)	17	13
Special termination benefits	0	1
Pension (income) expense before special termination benefits, curtailments and settlements	17	11
Net pension expense (income)	17	12
Other plans including unfunded plans	4	3
Total net pension expense (income) from continuing operations	21	15
Special termination benefits incurred due to restructuring actions	0	(1)
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	4	4
Interest cost	$ 39	$ 45

OTHER OPERATING EXPENSES (INCOME), NET (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Expenses (income): [Abstract]
Gain on sale of certain image sensor patents	$ 0	$ (62)
Other	(1)	(8)
Other operating expenses (income), net	$ (1)	$ (70)

EARNINGS PER SHARE (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Basic EPS [Abstract]
Share basic (in shares)	271.1	268.9
Outstanding employee stock options (in shares)	13.1	18.0
Warrants to purchase common shares (in shares)	40.0
Aggregate principal amount of convertible security, Convertible Senior Notes due 2017	$ 318	$ 307
Antidilutive shares excluded from computation of earnings per share		4.1

- 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 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 2: 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 3: 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 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 Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: 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.

+ 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 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 2: 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.

Reference 3: 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 4: 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 5: 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=6920599&loc=d3e1448-109256

Reference 6: 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 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.

+ Details

SHAREHOLDERS' EQUITY (Details) - $ / shares shares in Millions	Mar. 31, 2012	Dec. 31, 2011
SHAREHOLDERS' EQUITY [Abstract]
Common stock, shares authorized (in shares)	950
Common stock, par value (in dollars per share)	$ 2.50	$ 2.50
Common stock, shares issued (in shares)	391	391
Treasury stock, at cost (in shares)	119	120

SEGMENT INFORMATION BY GEOGRAPHICAL AREAS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Dec. 31, 2011
Segment Reporting Information [Line Items]
Consolidated net sales	$ 965	$ 1,322
(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:	(348)	(227)
Restructuring costs, rationalization and other	95
Other operating (expenses) income, net	1	70
Loss on early extinguishment of debt, net	7	0
Interest expense	(36)	(38)
Other income (charges), net	3	(8)
Reorganization Items, Total	(88)
Consolidated loss from continuing operations before income taxes	(476)	(273)
Segment total assets: [Abstract]
Assets	5,053		$ 4,678
Cash and marketable securities	1,368		867
Deferred income tax assets	514		510
Commercial Segment [Member]
Segment Reporting Information [Line Items]
Consolidated net sales	672	808
(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:	(64)	(67)
Restructuring costs, rationalization and other	26
Segment total assets: [Abstract]
Assets	1,974		1,989
Consumer Segment [Member]
Segment Reporting Information [Line Items]
Consolidated net sales	293	514
(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:	(164)	(187)
Restructuring costs, rationalization and other	27
Segment total assets: [Abstract]
Assets	1,197		1,312
Total Reportable Segments [Member]
Segment Reporting Information [Line Items]
(Loss) earnings from continuing operations before interest expense, other income (charges), net and income taxes:	(228)	(254)
Segment total assets: [Abstract]
Assets	3,171		$ 3,301
Unallocated Amount to Segment [Member]
Segment Reporting Information [Line Items]
Restructuring costs, rationalization and other	(95)	(35)
Corporate components of pension and OPEB (expense) income	(30)	(8)
Other operating (expenses) income, net	1	70
Legal contingencies and settlements	4	0
Loss on early extinguishment of debt, net	(7)	0
Interest expense	(36)	(38)
Other income (charges), net	3	(8)
Reorganization Items, Total	(88)	0
Consolidated loss from continuing operations before income taxes	$ (476)	$ (273)

FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	3 Months Ended
FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Mar. 31, 2012	Mar. 31, 2011	Dec. 31, 2011
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	$ 592		$ 597
Foreign Exchange [Abstract]
Net gain (loss)	7	$ 13
Derivative Financial Instruments [Abstract]
Fair value of derivative contracts in liability position	2
Foreign Currency Forward Contracts [Abstract]
Notional Amount of Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	781
Silver Forward Contracts [Abstract]
Loss on cash flow hedge	5
Amount Gains (Loss) To Be Recognized in Earnings Over Next 12 Months	3
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	42
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	32
Fair Value, Inputs, Level 2 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	42
Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	32
Fair Value, Inputs, Level 3 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term debt	0
Other Current Assets [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	7
Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	7
Other Current Assets [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	0
Receivables, Net [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	1
Receivables, Net [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	0
Receivables, Net [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	0
Foreign exchange contracts	1
Receivables, Net [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	0
Other Current Liabilities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	2
Other Current Liabilities [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	0
Other Current Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	2
Other Current Liabilities [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign exchange contracts	0
Other Long-term Assets [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held-to-maturity	31
Other Long-term Assets [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	8
Held-to-maturity	31
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 1 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held-to-maturity	31
Short-term debt	0
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	8
Held-to-maturity	31
Short-term debt	0
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 2 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held-to-maturity	0
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	0
Held-to-maturity	0
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 3 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held-to-maturity	0
Other Long-term Assets [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale	0
Held-to-maturity	0
Long-term Debt, Net of Current Portion [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	1,446
Long-term Debt, Net of Current Portion [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	1,357
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 1 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	0
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	0
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 2 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	1,446
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	1,357
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 3 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	0
Long-term Debt, Net of Current Portion [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	0
Liabilities Subject to Compromise [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	592
Liabilities Subject to Compromise [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	206
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 1 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	0
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	0
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 2 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	592
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	206
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 3 [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	0
Liabilities Subject to Compromise [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt subject to compromise	0
Commodity Contract [Member] \| Designated as Hedging Instrument [Member] \| Other Comprehensive Income (Loss) [Member]
Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net [Abstract]
Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	1	14
Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales, Effective Portion, Net [Abstract]
Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales, Effective Portion, Net	(2)	0
Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net [Abstract]
Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Foreign Exchange Contract [Member] \| Not Designated as Hedging Instrument [Member] \| Other Income (Charges) [Member]
Gain (Loss) Recognized in Income, Net [Abstract]
Gain (Loss) Recognized in Income, Net	$ (8)	$ 0

CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012	Dec. 31, 2011
Net sales
Products	$ 841	$ 1,115
Services	182	192
Licensing & royalties	(58)	15
Total net sales	965	1,322
Cost of sales
Products	777	1,043
Services	150	154
Total cost of sales	927	1,197
Gross profit	38	125
Selling, general and administrative expenses	227	311
Research and development costs	66	78
Restructuring costs and other	94	33
Other operating expenses (income), net	(1)	(70)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(348)	(227)
Interest expense	36	38
Loss on early extinguishment of debt, net	7	0
Other income (charges), net	3	(8)
Reorganization items, net	88	0
Loss from continuing operations before income taxes	(476)	(273)
Benefit for income taxes	(110)	(24)
Net loss	(366)	(246)
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	(366)	(246)
CONDENSED COMBINED DEBTOR IN POSSESSION COMPREHENSIVE (LOSS) INCOME [Abstract]
Net loss	(366)	(246)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively	2	9
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011	1	0
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011	(15)	(2)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively	28	36
Total comprehensive loss, net of tax	(350)	(203)
Other Comprehensive Income Realized Unrealized Gain Loss On Derivatives Arising During Period Tax	1	5
Unrealized gain from investment, tax	0	0
Foreign currency translation adjustment, tax	0	0
Pension and other postretirement benefit plan obligation activity, tax	3	4
CONDENSED COMBINED DEBTOR IN POSSESSION RETAINED EARNINGS [Abstract]
Retained earnings at beginning of period	4,071	4,969
Net loss	(366)	(246)
Loss from issuance of treasury stock	(60)	(7)
Retained earnings at end of period	3,645	4,716
Current Assets
Cash and cash equivalents	1,361	1,624	$ 1,361	$ 861
Receivables, net			968	1,103
Inventories, net			676	607
Deferred income taxes			66	58
Other current assets			82	74
Total current assets			3,153	2,703
Property, plant and equipment, net of accumulated depreciation of $3,348			844	895
Goodwill			278	277
Other long-term assets			778	803
TOTAL ASSETS			5,053	4,678
Current Liabilities
Accounts payable, trade			484	706
Accrued income and other taxes			45	40
Other current liabilities			1,043	1,252
Total current liabilities			1,614	2,150
Long-term debt, net of current portion			1,446	1,363
Other long-term liabilities			408	462
Liabilities subject to compromise			2,831	0
Total liabilities			7,756	7,028
EQUITY (DEFICIT)
Common stock, $2.50 par value			978	978
Additional paid in capital			1,104	1,108
Retained earnings	4,071	4,969	3,645	4,071
Accumulated other comprehensive loss			(2,650)	(2,666)
Equity before Treasury Stock			3,077	3,491
Less: Treasury stock, at cost			(5,782)	(5,843)
Total Eastman Kodak Company shareholders' deficit			(2,705)	(2,352)
Noncontrolling interests			2	2
Total deficit			(2,703)	(2,350)
TOTAL LIABILITIES AND DEFICIT			$ 5,053	$ 4,678
Common stock, par value (in dollars per share)			$ 2.50	$ 2.50
Cash flows from operating activities:
Net loss	(366)	(246)
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization	66	75
Loss on early extinguishment of debt, net	7	0
Provision for deferred income taxes	15	2
Decrease in receivables	156	177
Increase in inventories	(61)	(52)
Increase in liabilities excluding borrowings	129	(383)
Other items, net	(14)	(16)
Total adjustments	298	(269)
Net cash used in operating activities	(68)	(525)
Cash flows from investing activities:
Additions to properties	(10)	(23)
Proceeds from sales of businesses/assets	41	72
Marketable securities - sales	28	20
Marketable securities - purchases	(28)	(20)
Net cash provided by investing activities	31	0
Cash flows from financing activities:
Proceeds from DIP credit agreement	0	247
Repayment of other borrowings	(119)	(50)
Debt issuance costs	(33)	(6)
Net cash provided by (used in) financing activities	534	191
Effect of exchange rate changes on cash	3	10
Net increase (decrease) in cash and cash equivalents	500	(324)
Cash and cash equivalents, beginning of period	861	1,624
Cash and cash equivalents, end of period	1,361	1,300
LIABILITIES SUBJECT TO COMPROMISE [Abstract]
Liabilities subject to compromise, accounts payable			$ 321
Debt subject to compromise			592	$ 597
Liabilities subject to compromise, pension and postretirement obligations			1,773
Other liabilities subject to compromise			145
Liabilities subject to compromise			2,831	0
Debtor in Possession [Member]
Net sales
Products	386
Services	93
Licensing & royalties	(58)
Total net sales	421
Cost of sales
Products	431
Services	82
Total cost of sales	513
Gross profit	(92)
Selling, general and administrative expenses	115
Research and development costs	54
Restructuring costs and other	72
Other operating expenses (income), net	(1)
Loss from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(332)
Interest expense	36
Loss on early extinguishment of debt, net	7
Other income (charges), net	3
Reorganization items, net	88
Loss from continuing operations before income taxes	(460)
Benefit for income taxes	(135)
Net loss	(325)
Equity in loss of non-filing entities, net of tax	(41)
NET LOSS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	(366)
CONDENSED COMBINED DEBTOR IN POSSESSION COMPREHENSIVE (LOSS) INCOME [Abstract]
Net loss	(325)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $1 and $5 for the three months ended March 31, 2012 and 2011, respectively	2
Unrealized gain from investment, net of tax of $0 for the three months ended March 31, 2012 and 2011	1
Currency translation adjustments, net of tax of $0 for the three months ended March 31, 2012 and 2011	(15)
Pension and other postretirement benefit plan obligation activity, net of tax of $3 and $4 for the three months ended March 31, 2012 and 2011, respectively	28
Total comprehensive loss, net of tax	(309)
Other Comprehensive Income Realized Unrealized Gain Loss On Derivatives Arising During Period Tax	1	5
Unrealized gain from investment, tax	0	0
Foreign currency translation adjustment, tax	0	0
Pension and other postretirement benefit plan obligation activity, tax	3	$ 4
CONDENSED COMBINED DEBTOR IN POSSESSION RETAINED EARNINGS [Abstract]
Retained earnings at beginning of period	4,835
Net loss	(325)
Loss from issuance of treasury stock	(60)
Retained earnings at end of period	4,450
Current Assets
Cash and cash equivalents	661		661	184
Receivables, net			333
Receivables and advances from non-filing entities			266
Inventories, net			341
Deferred income taxes			10
Other current assets			49
Total current assets			1,660
Property, plant and equipment, net of accumulated depreciation of $3,348			524
Goodwill			144
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures, Total			1,959
Other long-term assets			65
TOTAL ASSETS			4,352
Current Liabilities
Accounts payable, trade			193
Payable and advances to non-filing entities			234
Accrued income and other taxes			34
Other current liabilities			473
Total current liabilities			700
Long-term debt, net of current portion			1,408
Other long-term liabilities			300
Liabilities subject to compromise			3,025
Total liabilities			5,433
EQUITY (DEFICIT)
Common stock, $2.50 par value			978
Additional paid in capital			1,104
Retained earnings	4,835		4,450	$ 4,835
Accumulated other comprehensive loss			(1,831)
Equity before Treasury Stock			4,701
Less: Treasury stock, at cost			(5,782)
Total Eastman Kodak Company shareholders' deficit			(1,081)
Noncontrolling interests			0
Total deficit			(1,081)
TOTAL LIABILITIES AND DEFICIT			$ 4,352
Common stock, par value (in dollars per share)			$ 2.50
Cash flows from operating activities:
Net loss	(325)
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization	38
Loss on early extinguishment of debt, net	7
Provision for deferred income taxes	6
Decrease in receivables	(91)
Increase in inventories	(21)
Increase in liabilities excluding borrowings	501
Other items, net	(176)
Total adjustments	(264)
Net cash used in operating activities	(61)
Cash flows from investing activities:
Additions to properties	(5)
Proceeds from sales of businesses/assets	41
Marketable securities - sales	28
Marketable securities - purchases	(28)
Net cash provided by investing activities	5
Cash flows from financing activities:
Proceeds from DIP credit agreement	686
Repayment of other borrowings	(110)
Debt issuance costs	(33)
Net cash provided by (used in) financing activities	543
Effect of exchange rate changes on cash	0
Net increase (decrease) in cash and cash equivalents	477
Cash and cash equivalents, beginning of period	184
Cash and cash equivalents, end of period	$ 661
LIABILITIES SUBJECT TO COMPROMISE [Abstract]
Liabilities subject to compromise, accounts payable			$ 321
Debt subject to compromise			592
Liabilities subject to compromise, pension and postretirement obligations			1,773
Payable and advances to non-filing entities			194
Other liabilities subject to compromise			145
Liabilities subject to compromise			$ 3,025