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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2013	Aug. 02, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN KODAK CO
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		272,782,187
Amendment Flag	false
Entity Central Index Key	0000031235
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Jun. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

Consolidated Statement Of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Contractual Interest [Member]
Cost of sales
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $64 and $106, respectively, and for the three and six months ended June 30, 2012 of $52 and $98, respectively)	$ 64	$ 106	$ 52	$ 98
Products	477	586	932	1,149
Services	105	111	210	226
Licensing & royalties (Note 10)	1	2	35	(56)
Total net sales	583	699	1,177	1,319
Products	368	509	729	1,015
Services	82	89	166	190
Total cost of sales	450	598	895	1,205
Gross profit	133	101	282	114
Selling, general and administrative expenses	115	158	233	324
Research and development costs	25	42	50	94
Restructuring costs and other	29	4	40	83
Other operating (income) expenses, net	(1)	1	(495)	(1)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(35)	(104)	454	(387)
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $64 and $106, respectively, and for the three and six months ended June 30, 2012 of $52 and $98, respectively)	47	36	72	67
Loss on early extinguishment of debt			6	7
Other income (charges), net	(3)	(6)	(10)	(3)
Reorganization items, net	72	160	192	248
(Loss) earnings from continuing operations before income taxes	(157)	(306)	174	(712)
Provision (benefit) for income taxes	51	(9)	58	(117)
(Loss) earnings from continuing operations	(208)	(297)	116	(595)
Loss from discontinued operations, net of income taxes	(16)	(2)	(57)	(70)
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (224)	$ (299)	$ 59	$ (665)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (0.76)	$ (1.09)	$ 0.43	$ (2.19)
Discontinued operations (in Dollars per share)	(0.06)	(0.01)	(0.21)	(0.26)
Total (in Dollars per share)	$ (0.82)	$ (1.10)	$ 0.22	$ (2.45)
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)	272.8	271.9	272.7	271.5

Consolidated Statement Of Operations (Unaudited) (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Contractual Interest [Member]
Interest expense (contractual interest)	$ 64	$ 106	$ 52	$ 98
Interest expense (contractual interest)	$ 47	$ 36	$ 72	$ 67

Consolidated Statement Of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (224)	$ (299)	$ 59	$ (665)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 and $1 for the three months ended June 30, 2013 and 2012, respectively, and $0 and $2 for the six months ended June 30, 2013 and 2012, respectively		2		4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		(1)
Currency translation adjustments	(16)	11	15	(4)
Pension and other postretirement benefit plan obligation activity, net of tax of $23 and $17 for the three months ended June 30, 2013 and 2012, respectively, and $30 and $32 for the six months ended June 30, 2013 and 2012, respectively	407	33	448	61
Total comprehensive income (loss), net of tax	$ 167	$ (254)	$ 522	$ (604)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-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 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Consolidated Statement Of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Realized and unrealized gains from hedging activity, tax	$ 0	$ 1	$ 0	$ 2
Unrealized gain from investment, tax		0
Pension and other postretirement benefit plan obligation activity, tax	$ 23	$ 17	$ 30	$ 32

Consolidated Statement Of Retained Earnings (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Retained earnings at beginning of period	$ 2,852	$ 3,645	$ 2,600	$ 4,071
Net (loss) earnings	(224)	(299)	59	(665)
Loss from issuance of treasury stock			(31)	(60)
Retained earnings at end of period	$ 2,628	$ 3,346	$ 2,628	$ 3,346

- Definition

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

+ References

+ Details

Consolidated Statement Of Financial Position (Unaudited) - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 1,015	$ 1,135
Receivables, net	547	633
Inventories, net	427	420
Other current assets	86	99
Assets held for sale	527	556
Total current assets	2,602	2,843
Property, plant and equipment, net of accumulated depreciation of $3,487 and $3,754, respectively	526	607
Goodwill	56	132
Deferred income taxes	431	470
Other long-term assets	200	234
TOTAL ASSETS	3,815	4,286
Current Liabilities
Accounts payable, trade	334	355
Short-term borrowings and current portion of long-term debt	871	699
Other current liabilities	532	836
Liabilities held for sale	1,650	1,759
Total current liabilities	3,387	3,649
Long-term debt, net of current portion	370	740
Pension and other postretirement liabilities	431	506
Other long-term liabilities	309	360
Liabilities subject to compromise	2,471	2,708
Total Liabilities	6,968	7,963
Equity (Deficit)
Common stock, $2.50 par value	978	978
Additional paid in capital	1,104	1,105
Retained earnings	2,628	2,600
Accumulated other comprehensive loss	(2,153)	(2,616)
	2,557	2,067
Less: Treasury stock, at cost	(5,712)	(5,746)
Total Eastman Kodak Company shareholders’ deficit	(3,155)	(3,679)
Noncontrolling interests	2	2
Total deficit	(3,153)	(3,677)
TOTAL LIABILITIES AND DEFICIT	$ 3,815	$ 4,286

Consolidated Statement Of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Property, plant and equipment, accumulated depreciation (in Dollars)	$ 3,487	$ 3,754
Common stock, par value	$ 2.50	$ 2.50

Consolidated Statement Of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of term loans under Credit Agreement	$ (664)	$ (134)
Junior DIP Credit Agreement Term Loan [Member]
Cash flows from financing activities:
Repayment of term loans under Credit Agreement	(4)
Net earnings (loss)	59	(665)
Loss from discontinued operations, net of income taxes	57	70
Depreciation and amortization	79	109
Gain on sales of businesses/assets	(569)	(1)
Loss on early extinguishment of debt	6	7
Non-cash restructuring costs, asset impairments and other charges	81	5
Non-cash reorganization items, net	91	205
Provision for deferred income taxes	67	17
Decrease in receivables	61	113
Increase in inventories	(13)	(16)
(Decrease) increase in liabilities excluding borrowings	(325)	49
Other items, net	43	(53)
Total adjustments	(422)	505
Net cash used in continuing operations	(363)	(160)
Net cash (used in) provided by discontinued operations	(55)	8
Net cash used in operating activities	(418)	(152)
Additions to properties	(17)	(16)
Proceeds from sales of businesses/assets	537	7
Marketable securities - sales	18	60
Marketable securities - purchases	(17)	(58)
Net cash provided by (used in) continuing operations	521	(7)
Net cash (used in) provided by discontinued operations	(5)	9
Net cash provided by investing activities	516	2
Proceeds from DIP credit agreements	450	686
Reorganization items		(40)
Proceeds from sale and leaseback transaction		41
Net cash (used in) provided by financing activities	(218)	553
Effect of exchange rate changes on cash		(7)
Net (decrease) increase in cash and cash equivalents	(120)	396
Cash and cash equivalents, beginning of period	1,135	861
Cash and cash equivalents, end of period	$ 1,015	$ 1,257

Note 1 - Basis of Presentation and Recent Accounting Pronouncements

6 Months Ended

Jun. 30, 2013

Disclosure Text Block [Abstract]

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1: BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS

BASIS OF PRESENTATION

The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) have been omitted in accordance with 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 (“EKC” or the “Company”) and all companies directly or indirectly controlled, either through majority ownership or otherwise, (collectively, “Kodak”). The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. These consolidated financial statements should be read in conjunction with Kodak’s Annual Report on Form 10-K for the year ended December 31, 2012.

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 title 11 of the United States 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 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 continue to operate in the ordinary course of business.

Kodak incurred a net loss for the years ended 2012 and 2011, and had a shareholders’ deficit as of June 30, 2013 and December 31, 2012. To improve Kodak’s performance and address competitive challenges, Kodak has developed a strategic plan for the ongoing operation of the business. Successful implementation of Kodak’s plan, however, is subject to numerous risks and uncertainties. In addition, the competitive industry conditions under which Kodak operates have negatively impacted its financial position, results of operations and cash flows and may continue to do so in the future. These factors raise substantial doubt about Kodak’s ability to continue as a going concern.

The accompanying consolidated financial statements have been prepared assuming that Kodak will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business. Kodak’s ability to continue as a going concern is contingent upon its ability to comply with the financial and other covenants contained in its debtor-in-possession credit agreements, the Bankruptcy Court’s approval of Kodak’s plan of reorganization and Kodak’s ability to successfully implement the plan, 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, Kodak 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 debtor-in-possession credit agreements and the Backstop Commitment Agreement), for amounts other than those reflected in the accompanying consolidated financial statements. Further, the plan of reorganization 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 Kodak be unable to continue as a going concern or as a consequence of the Bankruptcy Filing. Refer to Note 2, “Bankruptcy Proceedings” for additional information.

Certain amounts for prior periods have been reclassified to conform to the current period classification due to the presentation of discontinued operations, assets held for sale and for a change in the segment measure of profitability. Refer to Note 19, “Segment Information” and Note 21, “Discontinued Operations” for additional information.

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU No. 2013-02 requires presentation of reclassification adjustments from each component of Accumulated other comprehensive income either in a single note or parenthetically on the face of the financial statements, for those amounts required to be reclassified into Net income in their entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety in the same reporting period, cross-reference to other disclosures is required. The changes to the Accounting Standards Codification (“ASC”) as a result of this update are effective prospectively for interim and annual periods beginning after December 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance required changes in presentation only and did not have an impact on Kodak’s Consolidated Financial Statements.

In July 2012, the FASB issued ASU No. 2012-02, “Intangibles-Goodwill and Other (ASC Topic 350) – Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 amends the impairment test for indefinite-lived intangible assets by allowing companies to first assess the qualitative factors to determine if it is more likely than not that an indefinite-lived intangible asset might be impaired as a basis for determining whether it is necessary to perform the quantitative impairment test. The changes to the ASC as a result of this update are effective prospectively for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance did not impact Kodak’s Consolidated Financial Statements.

In December 2011, the FASB issued ASU No. 2011-10, “De-recognition 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 Kodak). The adoption of this guidance did not impact Kodak’s Consolidated Financial Statements.

In September 2011, the FASB issued ASU No. 2011-08, “Intangibles-Goodwill and Other (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 Kodak). The adoption of this guidance did not impact Kodak’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. 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 Kodak). The adoption of this guidance required changes in presentation only and did not have an impact on Kodak’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 Kodak). The adoption of this guidance did not have a significant impact on Kodak’s Consolidated Financial Statements.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The ASU provides that a liability related to an unrecognized tax benefit would be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In that case, the liability associated with the unrecognized tax benefit is presented in the financial statements as a reduction to the related deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. In situations in which a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date under the tax law of the jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit will be presented in the financial statements as a liability and will not be combined with deferred tax assets. The guidance is effective prospectively for fiscal years and interim periods within those years beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements.

In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830) - Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU No. 2013-05 specifies that a Cumulative translation adjustment (CTA) should be released into earnings when an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a consolidated foreign entity and the sale or transfer results in the complete or substantially complete liquidation of the foreign entity. For sales of an equity method investment that is a foreign entity, a pro-rata portion of CTA attributable to the investment would be recognized in earnings upon sale of the investment. When an entity sells either a part or all of its investment in a consolidated foreign entity, CTA would be recognized in earnings only if the sale results in the parent no longer having a controlling financial interest in the foreign entity. The changes in the ASC are effective prospectively for annual and interim periods beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements.

In February 2013, the FASB issued ASU No. 2013-04, “Liabilities (Topic 405) - Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date." ASU No 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the following: the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this ASU also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this update are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements.

Note 2 - Bankruptcy Proceedings

6 Months Ended

Jun. 30, 2013

Reorganizations [Abstract]

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

NOTE 2: BANKRUPTCY PROCEEDINGS

The Bankruptcy Filing was intended to permit Kodak to reorganize and bolster liquidity, monetize non-strategic intellectual property, fairly resolve legacy liabilities, and focus on its most valuable business lines. The Debtors’ goal is to implement a plan of reorganization that meets the standards for confirmation under the Bankruptcy Code. Confirmation of a plan of reorganization could materially alter the classifications and amounts reported in Kodak’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 plan of reorganization or other arrangement or the effect of any operational changes that may be implemented.

OPERATION AND IMPLICATIONS 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 Kodak’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 Debtors’ pre-petition liabilities are subject to compromise under a plan of reorganization. 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, or as otherwise permitted in the ordinary course of business (and subject to restrictions contained in the debtor-in-possession credit agreements and the Backstop Commitment Agreement), sell or otherwise dispose of assets and liquidate or compromise liabilities for amounts other than those reflected in the consolidated financial statements. Further, a confirmed plan of reorganization or other arrangement may materially change the amounts and classifications in the Company’s consolidated financial statements.

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

Subsequent to the Petition Date, the Debtors received approval, but not direction, from the Bankruptcy Court to pay or otherwise honor certain pre-petition obligations generally designed to stabilize Kodak’s operations. These obligations related to certain employee wages, salaries and benefits, certain customer program obligations, and the payment of vendors and other providers in the ordinary course for goods and services received after the Petition Date. The Debtors have 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 Debtors 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”) as well as an official committee of retired employees (“Retiree Committee”). The UCC, the Retiree Committee and their 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 Debtors’ positions on matters to be presented to the Bankruptcy Court in the future or on the plan of reorganization.

PLAN OF REORGANIZATION

In order for the Debtors to emerge successfully from chapter 11, the Debtors must obtain the Bankruptcy Court’s approval of the plan of reorganization, which will enable the Debtors to emerge from chapter 11 as a reorganized entity operating in the ordinary course of business outside of bankruptcy. A plan of reorganization determines the rights and satisfaction of claims of various creditors and security holders, and is subject to the ultimate outcome of negotiations, events and Bankruptcy Court decisions.

Under section 1125 of the Bankruptcy Code, a disclosure statement must be approved by the Bankruptcy Court before the Debtors may solicit acceptance of a proposed plan of reorganization. To be approved by the Bankruptcy Court, the disclosure statement must contain “adequate information” that would enable a hypothetical investor to make an informed judgment about the plan. Once the disclosure statement is approved, the Debtors may send the proposed plan of reorganization, the disclosure statement and ballots to all creditors entitled to vote. On June 26, 2013, the Bankruptcy Court approved the Debtors’ amended disclosure statement and procedures to enable creditors to vote on the Debtors’ amended joint plan of reorganization (“POR”). On July 5, 2013, the Debtors commenced solicitation of votes on the POR.

The POR organizes the Debtors’ creditor and equity constituencies into groups called classes. For each class, the POR describes (a) the underlying claim or equity interest, (b) the recovery available to the holders of claims or equity interests in that class under the plan, (c) whether the class is impaired under the plan, meaning that each holder will receive less than full value on account of its claim or equity interest or that the rights of each holder under law will be altered in some way (such as receiving stock instead of holding a claim) and (d) the form of consideration (e.g., cash, stock or a combination thereof), if any, that such holders will receive on account of their respective claims or equity interests under the POR. There can be no assurance that the Debtors will be able to secure approval for the POR from creditors or confirmation from the Bankruptcy Court. In the event the Debtors do not secure approval or confirmation of the POR, any outstanding debtor-in-possession credit agreement principal and interest could become immediately due and payable.

The POR provides for, among other things, the following on the emergence date:

Cancellation of the obligations of the Debtors under the Second Lien Notes indentures, unsecured notes indentures, equity interests, or any other instrument evidencing or creating any indebtedness or obligation of, or ownership interest in, the Debtors or giving rise to any claim or equity interest except as otherwise specifically provided for in the POR;

●

The authorization of 500 million shares of common stock under a reorganized certificate of incorporation;

●

The issuance of 40 million shares of common stock, inclusive of shares to be distributed as a part of the Rights Offerings, for distribution to the unsecured creditors and/or Backstop Parties, plus to the extent applicable, the number of shares of common stock necessary to satisfy payment of the backstop commitment fees and the Retiree Committee administrative claim (“Effective Date Share Issuance”);

●

The issuance to the holders of general unsecured and Retiree Committee unsecured claims net-share settled warrants to purchase: (i) at a $14.93 exercise price, a number of shares of common stock equal to 5% of the Effective Date Share Issuance (the “125% Warrants”) and (ii) at a $16.12 exercise price a number of shares of common stock equal to 5% of the Effective Date Share Issuance (the “135% Warrants”);

●

Establishment of a liquidating trust (the “Kodak GUC Trust”) and distribution of the beneficial interests therein to the holders of allowed general unsecured claims and the Retiree Committee unsecured claim, whether their claims are allowed on or after the emergence date; and

●

If the class of holders of Second Lien Notes votes to accept the POR, the settlement of the allowed amount of the Second Lien claims.

The following conditions, and others, shall have been satisfied or waived for the POR to be effective:

●

The POR shall have been confirmed by the Bankruptcy Court;

●

The Backstop Commitment Agreement shall be in full force and effect, and the transactions contemplated thereunder shall have been consummated and there shall not be a stay or injunction in effect with respect thereto;

●

The closing of the Emergence Credit Facilities, as defined below, shall have occurred; and

●

The KPP Global Settlement, as defined below, shall have been consummated.

There is a hearing to consider confirmation of the POR scheduled with the Bankruptcy Court on August 20, 2013.

Backstop Commitment Agreement and Rights Offering

On June 26, 2013, the Bankruptcy Court approved a backstop commitment agreement with GSO Capital Partners LP, on behalf of various managed funds, BlueMountain Capital Management, LLC, on behalf of various managed funds, George Karfunkel, United Equities Commodities Company, Momar Corporation and Contrarian Capital Management, LLC, on behalf of Contrarian Funds, LLC (collectively, the “Backstop Parties”), pursuant to which the Backstop Parties, which are creditors of the Debtors, will provide a $406 million commitment to backstop two proposed rights offerings (the “Rights Offerings”) to be conducted in connection with the POR of the Debtors (the “Backstop Commitment Agreement”).

In accordance with the POR, the Backstop Commitment Agreement, and the procedures for the conduct of the Rights Offerings (the “Rights Offerings Procedures”), the Company will offer eligible creditors, including the Backstop Parties, up to 34 million shares of common stock for the per share purchase price of $11.94, or an aggregate purchase price of approximately $406 million (the “Rights Offerings Amount”). In addition to their right to participate in the Rights Offerings in their capacities as creditors of the Company, the Backstop Parties will be entitled to purchase an additional 10 million shares of common stock at a purchase price of $11.94 per share in the Rights Offerings. Pursuant to the Backstop Commitment Agreement, the Backstop Parties have agreed to purchase all shares of common stock that are not duly subscribed for pursuant to the Rights Offerings.

Under the Backstop Commitment Agreement, the Company has agreed to pay the Backstop Parties, on the effective date of the POR, a commitment fee and a consummation fee equal to 4.0% and 1.0% of the Rights Offerings Amount, respectively. The commitment fee and the consummation fee will be payable, at the Company’s election, in cash, common stock or a combination of cash and common stock. The Company will also be required to pay the commitment fee in cash upon the occurrence of certain termination events as set forth in the Backstop Commitment Agreement. The Backstop Parties’ commitments to backstop the Rights Offerings, and the other transactions contemplated by the Backstop Commitment Agreement, are conditioned upon the satisfaction of all conditions to the effectiveness of the POR, and other applicable conditions precedent set forth in the Backstop Commitment Agreement. The issuance of common stock pursuant to the Rights Offerings and the Backstop Commitment Agreement is conditioned upon, among other things, confirmation of the POR by the Bankruptcy Court, and will occur upon the Company’s emergence from chapter 11.

Emergence Credit Facilities

On June 26, 2013, the Bankruptcy Court approved Kodak’s entry into commitment and engagement documents in connection with a new exit financing package (the “Emergence Credit Facility”). The Emergence Credit Facility provides for senior secured term loans of $695 million consisting of $420 million of first lien term loans and $275 million of second lien term loans (the “Term Loans”). In addition, the Emergence Credit Facility provides for a senior secured asset-based revolving credit facility (the “ABL Credit Facility”) of up to $200 million, subject to the satisfaction of certain conditions. The ABL Credit Facility would have a maturity of the earlier of five years or 90 days prior to maturity of term loans or other material indebtedness. The first-lien term loans would have a maturity of six years from the closing date and the second-lien term loans would have a maturity of seven years from the closing date.

Refer to Note 9, “Short-Term Borrowings and Long-Term Debt”.

KPP Global Settlement

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

The Subsidiary agreed to make certain contributions to the KPP 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 KPP in each of the years 2011 through 2014, and a minimum amount of $90 million to the KPP in each of the years 2015 through 2022. The Subsidiary has not paid the annual contributions due for 2012 or 2013 and payment of these amounts could have been demanded at any time. Future funding beyond 2022 would be required if the KPP 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 each year, 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 underfunded position of the KPP of approximately $1.4 billion and $1.5 billion (calculated in accordance with U.S. GAAP) is included in Liabilities held for sale presented in the Consolidated Statement of Financial Position as of June 30, 2013 and December 31, 2012, respectively. The underfunded obligation relates to a non-debtor entity. However, the Trustee has asserted an unsecured claim of approximately $2.8 billion under the guarantee. The Subsidiary has also asserted an unsecured claim under the guarantee for an unliquidated amount.

●

The Subsidiary will make a cash payment of at least $120 million which will be applied to reduce Kodak Limited’s pension liabilities to the KPP (the “KL Payments”);

●

The extinguishment of the Subsidiary’s remaining obligations to the KPP in connection with a “regulated apportionment arrangement” (the “RAA”) under English law;

●

The acquisition by the KPP of certain assets, and the assumption by the KPP of certain liabilities, of Kodak’s Personalized Imaging and Document Imaging businesses with at least $445 million settled in cash (the “KPP Purchase”) of which no more than $325 million will come from KPP assets, net of the KL Payments, and up to $35 million of which is subject to repayment to KPP if the businesses do not achieve certain adjusted EBITDA targets through December 31, 2018;

●

The approval by the Pension Regulator of the United Kingdom (the “Regulator”) of a clearance application filed by Kodak and its affiliates stating that, after giving effect to the Global Settlement, it would be unreasonable for the Regulator to issue to any of the applicants a “financial support direction” or “contribution notice” with respect to any remaining funding shortfall that may affect the KPP.Such approval was granted by the Regulator on April 26, 2013; and

●

A release by Kodak, the Trustee, Kodak Limited and other applicable entities with respect to all other liabilities relating to the KPP.

Each of these primary elements of the Global Settlement will be simultaneously effective upon consummation of the KPP Purchase. Conditions to the KPP Purchase include, among others: (i) Bankruptcy Court approval (obtained on June 20, 2013), (ii) the absence of a “Material Adverse Effect” as defined in the documentation for the KPP Purchase (unless waived by the Trustee), (iii) substantial consummation of Kodak’s plan of reorganization or the provision by Eastman Kodak Company of adequate assurances of performance under the Agreement in a form reasonably acceptable to the Trustee (unless waived by the Trustee), (iv) customary conditions precedent for negotiated purchases of going concern businesses by arm’s-length parties and (v) the approval of the RAA by the Regulator. On May 28, 2013, the Regulator issued its approval of the RAA and the Pension Protection Fund issued its final notice of no objection to the RAA.

The consummation of the Global Settlement is contingent upon the substantial consummation of the Debtors’ POR, or the provision by Kodak of adequate assurances of performance under the Agreement in a form reasonably acceptable to the Trustee.

DEBTOR-IN-POSSESSION CREDIT FACILITIES

Senior Debtor-in-Possession Credit Facility

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, March 5, 2012, April 26, 2012, December 19, 2012, and February 6, 2013 (the “Original Senior DIP Credit Agreement”). Pursuant to the terms of the Original Senior DIP Credit Agreement, the lenders agreed to lend to the Borrowers an aggregate principal amount of up to $950 million, consisting of up to $250 million super-priority senior secured asset-based revolving credit facilities and an up to $700 million super-priority senior secured term loan facility (collectively, the “Loans”). On March 22, 2013, the Original Senior DIP Credit Agreement was amended and restated pursuant to an Amendment Agreement dated as of March 13, 2013 (the “Amended and Restated Senior DIP Credit Agreement”). The Amended and Restated Senior DIP Credit Agreement terminates and all outstanding obligations must be repaid on the earliest to occur of (i) September 30, 2013, (ii) the date of the substantial consummation of certain reorganization plans, or (iii) certain other events, including Events of Default (as defined in the Amended and Restated Senior DIP Credit Agreement) and repayment in full of the obligations pursuant to a mandatory prepayment.

Junior Debtor-in-Possession Credit Facility

On March 22, 2013, the Company entered into a Debtor-in-Possession Loan Agreement (the “Junior DIP Credit Agreement”) with an aggregate principal amount of $848 million of term loans. The term loans consist of first lien term loans in the aggregate principal amount of $473 million (the “New Money Loans”) and junior lien term loans in the aggregate principal amount of $375 million consisting of a dollar-for-dollar “roll-up” (such loans, the “Rolled-Up Loans”) for a portion of the amounts then outstanding under the Company’s 2019 Senior Secured Notes issued March 15, 2011 and 2018 Senior Secured Notes issued March 5, 2010 (the “Second Lien Notes”). The Bankruptcy Filing created an event of default under the Second Lien Notes. Upon entering into the Junior DIP Credit Agreement, the Company repaid, in full, the term loan outstanding under the Amended and Restated Senior DIP Credit Agreement.

The Junior DIP Credit Agreement also contains provisions allowing for a conversion of up to $654 million of the Junior DIP Credit Agreement loans upon emergence from chapter 11 into permanent exit financing with a five year term, provided that Kodak meets certain conditions and milestones, including Bankruptcy Court approval of a plan of reorganization by September 15, 2013 with an effective date of no later than September 30, 2013; repayment of at least $200 million of principal amount of New Money Loans; the resolution of all obligations owing in respect of the Kodak Pension Plan of the United Kingdom on terms reasonably satisfactory to the “Required Lead Lenders” (as defined in the Junior DIP Credit Agreement); there shall have been an additional prepayment of loans in an amount equal to 75% of U.S. Liquidity (as defined in the Junior DIP Credit Agreement) above $200 million; and receiving at least $600 million in cash proceeds through the disposition of certain specified assets that are not part of the commercial imaging business, including any combination of the Document Imaging and Personalized Imaging businesses and trademarks and related rights provided that consent of the Required Lead Lenders would be necessary to exclude the assets of the Document Imaging and Personalized Imaging businesses from the disposition.

Refer to Note 9, “Short-Term Borrowings and Long-Term Debt”.

PRE-PETITION CLAIMS

On April 18, 2012, as amended on May 16, 2012 and February 1, 2013, the Debtors filed schedules of assets and liabilities and statements of financial affairs with the Bankruptcy Court. On May 10, 2012, the Bankruptcy Court entered an order establishing July 17, 2012 as the bar date for potential creditors to file proofs of claims and established the required procedures with respect to filing such claims. A bar date is the date by which pre-petition claims against the Debtors must be filed if the claimants wish to receive any distribution in the chapter 11 proceedings.

As of July 25, 2013 the Debtors have received approximately 6,200 proofs of claim, a portion of which assert, in part or in whole, un-liquidated claims. In the aggregate, total liquidated proofs of claim of approximately $22.5 billion have been filed against the Debtors. New and amended claims may be filed in the future, including claims amended to assign values to claims originally filed with no designated value. The Debtors are continuing to reconcile such claims to the amounts listed by the Debtors in their schedule of assets and liabilities (as amended). Differences in liability amounts estimated by the Debtors and claims filed by creditors will be investigated and resolved, including through the filing of objections with the Bankruptcy Court, where appropriate. Approximately 1,700 claims totaling approximately $1.2 billion have been expunged or withdrawn and the Debtors have filed additional claim objections with the Bankruptcy Court for approximately 100 claims totaling approximately $90 million in additional reductions. The Debtors may continue to ask the Bankruptcy Court to disallow claims that the Debtors believe 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 Debtors may identify additional liabilities that will need to be recorded or reclassified to Liabilities subject to compromise. In light of the substantial number of claims filed, the claims resolution process may continue to take considerable time to complete. The resolution of such claims could result in material adjustments to Kodak’s financial statements. The determination of how liabilities will ultimately be treated cannot be made until the Bankruptcy Court approves a plan of reorganization. Accordingly, the ultimate amount or treatment of such liabilities is not determinable at this time.

Distribution of property pursuant to the POR would be made on an initial distribution date for each claim that is allowed on or prior to emergence from chapter 11. If the class of holders of Second Lien Notes votes to accept the POR, and the POR is confirmed, such holders would receive distributions on the emergence date. Reorganized Kodak would, in consultation with the Kodak GUC Trustee identify periodic dates for subsequent distributions. Distributions for claims that are allowed after emergence from chapter 11 would be made on the first subsequent distribution date after such claims are allowed. Excess property, initially reserved for disputed claims, would be distributed to holders of allowed general unsecured claims on a pro rata basis.

FINANCIAL REPORTING IN REORGANIZATION

Expenses, gains and losses directly associated with reorganization proceedings are reported as Reorganization items, net in the accompanying Consolidated Statement of Operations. In addition, Liabilities subject to compromise in the chapter 11 proceedings are distinguished from liabilities of Non-Filing Entities, fully-secured liabilities not expected to be compromised and from post-petition liabilities in the accompanying Consolidated Statement of Financial Position as of June 30, 2013 and December 31, 2012. Where there is uncertainty about whether a secured claim will be paid or impaired under the chapter 11 proceedings, Kodak has classified the entire amount of the claim as a liability subject to compromise. The amount of liabilities subject to compromise represents Kodak’s estimate, where an estimate is determinable, of known or potential pre-petition claims to be addressed in connection with the bankruptcy proceedings. Such liabilities are reported at Kodak’s current estimate, where an estimate is determinable, of the allowed claim amounts, even though the claims may be settled 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, Kodak 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. Contractual interest expense related to Liabilities subject to compromise of approximately $24 million and $22 million for the periods from January 1, 2013 through June 30, 2013 and January 19, 2012 through June 30, 2012, respectively, has not been recorded, as it is not expected to be an allowed claim under the chapter 11 case.

SECTION 363 ASSET SALES

On February 1, 2013, Kodak entered into a series of agreements related to the monetization of certain of its intellectual property assets, including the sale of its digital imaging patents. Under these agreements, Kodak received approximately $530 million, a portion of which was paid by twelve licensees that received a license to the digital imaging patent portfolio and other patents owned by Kodak. Another portion was paid by Intellectual Ventures Fund 83 LLC (“Intellectual Ventures”) and Apple, Inc., each of which acquired a portion of the digital imaging patent portfolio, subject to the licenses granted to the twelve new licensees, and previously existing licenses. In addition, Kodak retained a license to the digital imaging patents for its own use. In connection with this transaction, the Company entered into a separate agreement with FUJIFILM Corporation (“Fuji”) whereby, among other things, Fuji granted Kodak the right to sub-license certain Fuji Patents to businesses Kodak intends to sell as part of the Company’s emergence efforts. The Debtors also agreed to allow Fuji a general unsecured pre-petition claim against the Debtors in the amount of $70 million.

EASTMAN BUSINESS PARK SETTLEMENT AGREEMENT

On June 17, 2013 the Company, the New York State Department of Environmental Conservation and the New York State Urban Development Corporation, d/b/a Empire State Development entered into an agreement which, in part, establishes a $49 million environmental trust for Eastman Business Park (the “EBP Settlement Agreement”). The agreement was subsequently amended on August 6, 2013 (the “Amended and Restated EBP Settlement Agreement”).

The Amended and Restated EBP Settlement Agreement includes a settlement of Kodak’s historical environmental liabilities at Eastman Business Park (“EBP”) through the establishment of an environmental remediation trust (the “EBP Trust”). If the Amended and Restated EBP Settlement Agreement is approved by the Bankruptcy Court, and upon the satisfaction or waiver of certain conditions, (i) the EBP Trust will be responsible for investigation and remediation at EBP arising from Kodak’s historical environmental liabilities in existence prior to the effective date of the EBP Settlement, (ii) Kodak will fund the EBP Trust with a $49 million payment and transfer to the EBP Trust Kodak’s interests in personal property, equipment and fixtures used for performing any environmental response actions at EBP, and (iii) in the event the historical liabilities exceed $99 million, Kodak will become liable for 50% of the portion above $99 million.

The transaction is subject to the approval of the Bankruptcy Court, and resolution of issues raised by the United States Department of Justice on behalf of the U.S. Environmental Protection Agency, as well as satisfaction of the other conditions precedent to effectiveness set forth in the Amended and Restated EBP Settlement Agreement.

RETIREES’ SETTLEMENT

The Debtors’ estimated allowed claims for pre-petition obligations for the Kodak Excess Retirement Income Plan (the “KERIP”), the Kodak Unfunded Retirement Income Plan (the “KURIP”), the Kodak Company Global Pension Plan for International Employees, and individual letter agreements with certain current and former employees that provided for supplemental non-qualified pension benefits are reported as Liabilities subject to compromise in the accompanying Consolidated Statement of Financial Position.

On April 30, 2013, EKRA Ltd. and certain holders of KERIP/KURIP Claims (together with the Debtors, the “Settlement Parties”) filed a motion (the “Motion”) requesting that the Bankruptcy Court appoint a committee pursuant to section 1102(a)(2) of the Bankruptcy Code, to represent the interests of the holders of the KERIP/KURIP Claims, and asserting that they and certain other holders of the KERIP/KURIP claims disagree with the underlying discount rates and mortality tables used by the Debtors to calculate the KERIP/KURIP Claims. Subsequent to the filing of the Motion, the Settlement Parties entered into a stipulation (the “Stipulation”) approved by an order of the Bankruptcy Court, which became effective on July 18, 2013, for a total allowed claim of $244 million. During the three months ended June 30, 2013 a provision for expected allowed claims of approximately $27 million was reflected in Reorganization Items, net in the accompanying Consolidated Statement of Operations related to what was ultimately agreed to in the Stipulation.

Note 3 - Liabilities Subject To Compromise	6 Months Ended
Note 3 - Liabilities Subject To Compromise	Jun. 30, 2013
Liabilities Subject to Compromise Disclosures [Abstract]
Liabilities Subject to Compromise, Description	<p style="LINE-HEIGHT: 1.25; MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" id="PARA5723"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>NOTE 3:<i> </i>LIABILITIES SUBJECT TO COMPROMISE</b></font> </p><br/><p style="LINE-HEIGHT: 1.25; MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" id="PARA5725"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">The following table reflects pre-petition liabilities that are subject to compromise:</font> </p><br/><table style="TEXT-INDENT: 0px; WIDTH: 100%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt" id="TBL5827" border="0" cellspacing="0" cellpadding="0"> <tr id="TBL5827.finRow.3"> <td style="TEXT-ALIGN: left; WIDTH: 70%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: middle"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"></font> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5734"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">(in millions)</font></font> </p> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.lead.D2"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.amt.D2" colspan="2"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b></b></font></b></font></b> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5729"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>As of</b></font></font></font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5736"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">June 30,</font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5743"> 2013 </p> </td> <td style="BORDER-BOTTOM: medium none; TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.trail.D2"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.lead.D3"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.amt.D3" colspan="2"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b></b></font></b></font></b> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5732"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>As of</b></font></font></font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5739"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">December 31,</font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5746"> 2012 </p> </td> <td style="BORDER-BOTTOM: medium none; TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.3.trail.D3"> <b> </b> </td> </tr> <tr id="TBL5827.finRow.4"> <td> </td> <td id="TBL5827.finRow.4.lead.B2"> </td> <td id="TBL5827.finRow.4.symb.B2"> </td> <td id="TBL5827.finRow.4.amt.B2"> </td> <td id="TBL5827.finRow.4.trail.B2"> </td> <td id="TBL5827.finRow.4.lead.B3"> </td> <td id="TBL5827.finRow.4.symb.B3"> </td> <td id="TBL5827.finRow.4.amt.B3"> </td> <td id="TBL5827.finRow.4.trail.B3"> </td> </tr> <tr id="TBL5827.finRow.5"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5755"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Accounts payable</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.symb.2"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.amt.2"> 272 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.symb.3"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.amt.3"> 275 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.5.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.6"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5764"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Debt</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.amt.2"> 683 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.amt.3"> 683 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.6.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.7"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5773"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Pension and other postemployment obligations</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.amt.2"> 189 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.amt.3"> 568 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.7.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.8"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5782"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Settlements</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.amt.2"> 1,049 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.amt.3"> 946 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.8.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.9"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5791"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Environmental</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.amt.2"> 103 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.amt.3"> 44 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.9.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.10"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5800"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Other liabilities subject to compromise</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.lead.2"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.symb.2"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.amt.2"> 175 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.lead.3"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.symb.3"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.amt.3"> 192 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.10.trail.3" nowrap="nowrap"> </td> </tr> <tr id="TBL5827.finRow.11"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5809"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Liabilities subject to compromise</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.lead.2"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.symb.2"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.amt.2"> 2,471 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.lead.3"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.symb.3"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 12%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.amt.3"> 2,708 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5827.finRow.11.trail.3" nowrap="nowrap"> </td> </tr> </table><br/><p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5830"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">The Bankruptcy Filing constituted an event of default with respect to certain of the Company’s debt instruments. Refer to Note 9, “Short-Term Borrowings and Long-Term Debt” for additional information. Settlements relate to allowed claims under agreements reached with various creditors, including $650 million related to the settlement agreement reached with the Retiree Committee and $244 million related to the non-qualified pension benefit Stipulation agreement. Refer to Note 14, “Retirement Plans and Other Postretirement Benefits” for additional information regarding the decrease in Pension and other postemployment obligations which is primarily related to the second quarter of 2013 remeasurement of the U.S. noncontributory defined benefit plan, the Kodak Retirement Income Plan. Other liabilities subject to compromise include accrued liabilities for customer programs, deferred compensation, taxes, and contract and lease rejections.</font> </p><br/><p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5832"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">The amount of Liabilities subject to compromise represents the Debtors’ estimate, where an estimate is determinable, of known or potential pre-petition claims to be addressed in connection with the bankruptcy proceedings. Such liabilities are reported at the Debtors’ current estimate, where an estimate is determinable, of the allowed claim amount, even though they may settle for lesser amounts. These claims remain subject to future adjustments, which may result from: negotiations; actions of the Bankruptcy Court; disputed claims; rejection of contracts and unexpired leases; the determination as to the value of any collateral securing claims; proofs of claims; or other events. Refer to Note 2, "Bankruptcy Proceedings" for additional information.</font> </p><br/>

Note 4 - Reorganization Items, Net	6 Months Ended
Note 4 - Reorganization Items, Net	Jun. 30, 2013
Reorganization Items, Description [Abstract]
Reorganization Items, Description of Legal and Advisory Professional Fees	<p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5834"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>NOTE 4: <i> </i>REORGANIZATION ITEMS, NET</b></font> </p><br/><p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5836"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">A summary of reorganization items, net for the three and six months ended June 30, 2013 and 2012 is presented in the following table:</font> </p><br/><table style="TEXT-INDENT: 0px; WIDTH: 100%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt" id="TBL5980" border="0" cellspacing="0" cellpadding="0"> <tr id="TBL5980.finRow.2"> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.lead.D3"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.amt.D3" colspan="6"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b></b></font></b> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5840"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>Three Months Ended</b></font></font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5847"> <b>June 30,</b> </p> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.trail.D3"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.lead.D5"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.amt.D5" colspan="6"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b></b></font></b> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5843"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>Six Months Ended</b></font></font></b> </p> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5850"> <b>June 30,</b> </p> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.2.trail.D5"> <b> </b> </td> </tr> <tr id="TBL5980.finRow.3"> <td style="TEXT-ALIGN: left; WIDTH: 52%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5852"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">(in millions)</font> </p> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.lead.D2"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.amt.D2" colspan="2"> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5854"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>2013</b></font></b> </p> </td> <td style="TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.trail.D2"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.lead.D3"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.amt.D3" colspan="2"> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5857"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>2012</b></font></b> </p> </td> <td style="TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.trail.D3"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.lead.D4"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.amt.D4" colspan="2"> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5860"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>2013</b></font></b> </p> </td> <td style="TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.trail.D4"> <b> </b> </td> <td style="TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.lead.D5"> <b> </b> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.amt.D5" colspan="2"> <p style="TEXT-ALIGN: center; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5863"> <b><font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"><b>2012</b></font></b> </p> </td> <td style="TEXT-ALIGN: center; PADDING-BOTTOM: 1px; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.3.trail.D5"> <b> </b> </td> </tr> <tr id="TBL5980.finRow.4"> <td> </td> <td id="TBL5980.finRow.4.lead.B2"> </td> <td id="TBL5980.finRow.4.symb.B2"> </td> <td id="TBL5980.finRow.4.amt.B2"> </td> <td id="TBL5980.finRow.4.trail.B2"> </td> <td id="TBL5980.finRow.4.lead.B3"> </td> <td id="TBL5980.finRow.4.symb.B3"> </td> <td id="TBL5980.finRow.4.amt.B3"> </td> <td id="TBL5980.finRow.4.trail.B3"> </td> <td id="TBL5980.finRow.4.lead.B4"> </td> <td id="TBL5980.finRow.4.symb.B4"> </td> <td id="TBL5980.finRow.4.amt.B4"> </td> <td id="TBL5980.finRow.4.trail.B4"> </td> <td id="TBL5980.finRow.4.lead.B5"> </td> <td id="TBL5980.finRow.4.symb.B5"> </td> <td id="TBL5980.finRow.4.amt.B5"> </td> <td id="TBL5980.finRow.4.trail.B5"> </td> </tr> <tr id="TBL5980.finRow.5"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5878"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Professional fees</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.symb.2"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.amt.2"> 41 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.symb.3"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.amt.3"> 45 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.trail.3" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.lead.4"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.symb.4"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.amt.4"> 99 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.trail.4" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.lead.5"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.symb.5"> $ </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.amt.5"> 88 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.5.trail.5" nowrap="nowrap"> </td> </tr> <tr id="TBL5980.finRow.6"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5895"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">DIP credit agreement financing costs</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.amt.2"> - </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.amt.3"> - </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.trail.3" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.lead.4"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.symb.4"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.amt.4"> - </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.trail.4" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.lead.5"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.symb.5"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.amt.5"> 45 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.6.trail.5" nowrap="nowrap"> </td> </tr> <tr id="TBL5980.finRow.7"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5912"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Provision for expected allowed claims</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.lead.2"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.symb.2"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.amt.2"> 38 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.lead.3"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.symb.3"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.amt.3"> 115 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.trail.3" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.lead.4"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.symb.4"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.amt.4"> 100 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.trail.4" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.lead.5"> </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.symb.5"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.amt.5"> 115 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.7.trail.5" nowrap="nowrap"> </td> </tr> <tr id="TBL5980.finRow.8"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5929"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Other</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.lead.2"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.symb.2"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.amt.2"> (7 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.trail.2" nowrap="nowrap"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5933"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">)</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.lead.3"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.symb.3"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.amt.3"> - </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.trail.3" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.lead.4"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.symb.4"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.amt.4"> (7 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.trail.4" nowrap="nowrap"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5941"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">)</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.lead.5"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.symb.5"> </td> <td style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.amt.5"> - </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 1px; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.8.trail.5" nowrap="nowrap"> </td> </tr> <tr id="TBL5980.finRow.9"> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom"> <p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5946"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">Reorganization items, net</font> </p> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.lead.2"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.symb.2"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.amt.2"> 72 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.trail.2" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.lead.3"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.symb.3"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.amt.3"> 160 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.trail.3" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.lead.4"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.symb.4"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.amt.4"> 192 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.trail.4" nowrap="nowrap"> </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.lead.5"> </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.symb.5"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 9%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.amt.5"> 248 </td> <td style="TEXT-ALIGN: left; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL5980.finRow.9.trail.5" nowrap="nowrap"> </td> </tr> </table><br/><p style="TEXT-ALIGN: left; LINE-HEIGHT: 1.25; MARGIN: 0pt" id="PARA5982"> <font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt">For the three months ended June 30, 2013 and 2012, Kodak made net payments of approximately $58 million and $38 million, respectively for reorganization items. For the six months ended June 30, 2013 and 2012, Kodak made net payments of approximately $101 million and $83 million, respectively for reorganization items.</font> </p><br/>

Note 5 - Receivables, Net

6 Months Ended

Jun. 30, 2013

Receivables [Abstract]

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

NOTE 5: RECEIVABLES, NET

	As of
(in millions)	June 30, 2013		December 31, 2012

Trade receivables	$	458	$	532
Miscellaneous receivables		89		101
Total (net of allowances of $25 and $35 as of June 30, 2013 and December 31, 2012, respectively)	$	547	$	633

Approximately $59 million and $99 million of the total trade receivable amounts as of June 30, 2013 and December 31, 2012, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities and Liabilities subject to compromise in the accompanying Consolidated Statement of Financial Position.

- Definition

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

+ References + Details

Note 6 - Inventories, Net

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 6: INVENTORIES, NET

	As of
(in millions)	June 30, 2013		December 31, 2012

Finished goods	$	231	$	236
Work in process		109		87
Raw materials		87		97
Total	$	427	$	420

Note 7 - Goodwill

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 7: GOODWILL

Due to the sale of its digital imaging patents during the first quarter of 2013, Kodak concluded that the carrying value of goodwill for its Intellectual Property reporting unit exceeded the implied fair value of goodwill. The fair value of the Intellectual Property reporting unit was estimated using an income approach in which the future cash flows, including a terminal value at the end of the projection period, were discounted to present value. Kodak recorded a pre-tax impairment charge of $77 million that is included in Other operating (income) expenses, net in the Consolidated Statement of Operations.

The carrying value of goodwill by reportable segments is as follows:

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total

Balance as of December 31, 2012:	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of June 30, 2013:	$	39		$	17	$	56

- Definition

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

+ References + Details

Note 8 - Other Current Liabilities

6 Months Ended

Jun. 30, 2013

Disclosure Text Block Supplement [Abstract]

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

NOTE 8: OTHER CURRENT LIABILITIES

(in millions)	As of June 30, 2013		As of December 31, 2012

Accrued employment-related liabilities	$	202	$	283
Accrued customer rebates		55		82
Deferred revenue		60		63
Accrued interest		7		107
Accrued restructuring liabilities		48		83
Other		160		218
Total	$	532	$	836

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

Note 9 - Short-Term Borrowings And Long-Term Debt

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 9: SHORT-TERM BORROWINGS AND LONG-TERM DEBT

Debt and related maturities and interest rates were as follows at June 30, 2013 and December 31, 2012:

						As of
(in millions)						June 30, 2013		December 31, 2012
Country	Type	Maturity	Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
U.S.	Junior DIP Credit Agreement New Money Term Loans	2013		21.26	%	$	458	$	-
U.S.	Junior DIP Credit Agreement Junior Term Loans	2013		12.68	%		372		-
U.S.	Original Senior DIP Credit Agreement	2013		8.63	%		-		659
Germany	Term note	2013		6.16	%		40		38
Brazil	Term note	2013		19.80	%		1		2
							871		699
Non-current portion:
U.S.	Secured term note	2018		10.11	%		248		493
U.S	Secured term note	2019		10.87	%		122		247
							370		740
Liabilities subject to compromise:
U.S.	Term note	2013		6.16	%		20		20
U.S.	Term note	2013		7.25	%		250		250
U.S.	Convertible	2017		12.75	%		400		400
U.S.	Term note	2018		9.95	%		3		3
U.S.	Term note	2021		9.20	%		10		10
							683		683
						$	1,924	$	2,122

Annual maturities of debt outstanding at June 30, 2013, excluding debt classified as liabilities subject to compromise, were as follows:

(in millions)	Carrying Value		Maturity Value

2013	$	871	$	885
2014		-		-
2015		-		-
2016		-		-
2017
2018 and thereafter		370		375
Total	$	1,241	$	1,260

DEBTOR-IN-POSSESSION CREDIT FACILITIES

Senior Debtor-in-Possession Credit Facility

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, March 5, 2012, April 26, 2012, December 19, 2012, and February 6, 2013 (the “Original Senior DIP Credit Agreement”), with the U.S. subsidiaries of the Company (the “Subsidiary Guarantors”) and the Canadian Borrower signatory thereto, the lenders signatory thereto (the “Lenders”), Citigroup Global Markets Inc., as sole lead arranger and book-runner, and Citicorp North America, Inc., as syndication agent, administration agent and co-collateral agent. Pursuant to the terms of the Original Senior DIP Credit Agreement, the Lenders agreed to lend in an aggregate principal amount of up to $950 million, consisting of up to $250 million super-priority senior secured asset-based revolving credit facilities and an up to $700 million super-priority senior secured term loan facility. On March 22, 2013, the Original Senior DIP Credit Agreement was amended and restated, pursuant to an Amendment Agreement (the “Amendment Agreement”) dated as of March 13, 2013 (the “Amended and Restated Senior DIP Credit Agreement”).

The Amended and Restated Senior DIP Credit Agreement reflected the pay-down in full of all term loans that were outstanding under the Original Senior DIP Credit Agreement as of March 22, 2013, in the amount of $222 million. Previously, on February 1, 2013, Kodak entered into a series of agreements under which it received approximately $530 million of proceeds, net of withholding taxes, a portion of which was paid by intellectual property licensees and a portion of which was paid by the acquirers of Kodak’s digital imaging patent portfolio. Approximately $419 million of the proceeds were used to prepay the term loan under the Original Senior DIP Credit Agreement. The Company paid the remaining outstanding term loan balance, in full, upon entering into the Junior DIP Credit Agreement described below. Kodak recognized a loss on early extinguishment of debt of the term loan of approximately $6 million in the first quarter of 2013. The Amended and Restated Senior DIP Credit Agreement also reflected certain other changes to the terms of the Original Senior DIP Credit Agreement, including (i) the extension of the maturity date from July 20, 2013 to September 30, 2013, (ii) the elimination of the Canadian revolving facility, which was not being used by the Company, the removal of the Canadian Borrower from the facility, and the reduction of the aggregate amount of the U.S. revolving credit commitments from $225 million to $200 million, (iii) removal of machinery and equipment from the borrowing base of the revolving facility, and (iv) revision of the existing financial covenants and modification of other covenants to match the terms of the Junior DIP Credit Agreement.

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)) have agreed to provide unconditional guarantees of the obligations of the Borrowers under the Amended and Restated Senior DIP Credit Agreement. Under the terms of the Amended and Restated Senior DIP Credit Agreement, the Company has 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), plus a margin of 2.25% for a base rate revolving loan or 3.25% for a LIBOR rate revolving loan.

The Company must prepay the Amended and Restated Senior DIP Credit Agreement and cash-collateralize outstanding letters of credit with all net cash proceeds from sales of or casualty events relating to certain types of collateral consisting of accounts or inventory (as defined in the Amended and Restated Senior DIP Credit Agreement). The Company has issued approximately $128 million of letters of credit under the revolving credit facility as of June 30, 2013. Under the Amended and Restated Senior DIP Credit Agreement borrowing base calculation, the Company had approximately $21 million available under the revolving credit facility as of June 30, 2013. Availability is subject to borrowing base availability, reserves and other limitations.

Junior Debtor-in-Possession Credit Facility

On March 22, 2013, the Company and the Subsidiary Guarantors entered into a Debtor-in-Possession Loan Agreement (the “Junior DIP Credit Agreement”) with the lenders signatory thereto (the “Lenders”) and Wilmington Trust, National Association, as agent. Pursuant to the terms of the Junior DIP Credit Agreement, the Lenders provided the Company with term loan facilities in an aggregate principal amount of approximately $848 million consisting of approximately $473 million of new money term loans (the “New Money Loans”), comprised of approximately $455 million original principal and $18 million of additional paid-in-kind of fees, and $375 million of junior term loans (the “Junior Loans”). Upon issuance of the New Money Loans, Kodak received net proceeds of $450 million ($455 million original principal less $5 million stated discount). The Junior Loans were issued in exchange for the same principal amount of Second Lien Notes pursuant to an offer by the Company to holders of the outstanding Second Lien Notes. The Bankruptcy Filing created an event of default under the Second Lien Notes. The maturity date of the loans made under the Junior DIP Credit Agreement is the earliest to occur of (i) September 30, 2013, (ii) the effective date of the Company’s plan of reorganization and (iii) the acceleration of such loans.

The New Money Loans bear interest at the rate of LIBOR plus 10.5% per annum, with a LIBOR floor of 100 basis points. The Junior Loans consist of a tranche in an aggregate principal amount of approximately $127 million bearing interest at a rate of 10.625% per annum and a tranche in an aggregate principal amount of approximately $248 million bearing interest at a rate of 9.75% per annum. 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)) have agreed to provide unconditional guarantees of the obligations of the Company under the Junior DIP Credit Agreement. Subject to certain exceptions, obligations under the Junior DIP Credit Agreement are secured by first, second and third priority liens on all the collateral securing obligations under the Company’s Amended and Restated Senior DIP Credit Agreement and 65% of the equity interests of certain material “first-tier” foreign subsidiaries of the Company. The Junior DIP Credit Agreement, the Amendment Agreement, and the Amended and Restated Senior DIP Credit Agreement were approved by the Bankruptcy Court in orders issued on January 24, 2013 and March 8, 2013.

The Company must prepay the Junior DIP Credit Agreement with 100% of net cash proceeds from casualty events. For asset sales other than the Specified Sale (as defined below), the Company must make prepayments as follows: (i) 80% of net cash proceeds up to $20 million and (ii) 100% of net cash proceeds greater than $20 million. In addition, with respect to the Specified Sale, prepayments are required as follows: (i) 100% of net cash proceeds up to $200 million; (ii) 0% of net cash proceeds in excess of $200 million but less than or equal to $600 million; and (iii) 75% of net cash proceeds in excess of $600 million.

The Company has the ability to convert the Junior DIP Credit Agreement into an up to $654 million exit facility with an additional five-year term provided that Kodak meets certain conditions and milestones, including Bankruptcy Court approval of the plan of reorganization by September 15, 2013, with an effective date no later than September 30, 2013; repayment of at least $200 million of principal amount of New Money Loans; and receipt of at least $600 million in cash proceeds through the disposition of certain specified assets, including any combination of the Document Imaging and Personalized Imaging businesses and trademarks and related rights (the “Specified Sale”) provided that consent of the Required Lead Lenders (as defined in the Junior DIP Credit Agreement) would be necessary to exclude the assets of the Document Imaging and Personalized Imaging businesses from the disposition; the resolution of all obligations owing in respect of the KPP on terms reasonably satisfactory to the Required Lead Lenders; and there shall have been an additional prepayment of loans in an amount equal to 75% of U.S. Liquidity (as defined in the Junior DIP Credit Agreement) above $200 million.

Certain Terms of Senior Debtor-in-Possession Credit Facility and Junior Debtor-in-Possession Credit Facility

The Amended and Restated Senior DIP Credit Agreement and the Junior DIP Credit Agreement limit, among other things, the Company’s and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) 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 Company and the Subsidiary Guarantors. In addition to standard obligations, these agreements provide for specific milestones that the Company must achieve by specific target dates, including: (a) delivering a comprehensive draft of a plan of reorganization and related disclosure statement to the advisors to the Required Lead Lenders by no later than April 8, 2013; (b) filing a plan of reorganization and the disclosure statement with the Bankruptcy Court by no later than April 30, 2013; (c) entry of an order by the Bankruptcy Court, in form and substance reasonably satisfactory to the Required Lead Lenders, approving the disclosure statement, by no later than June 30, 2013; and (d) entry of an order by the Bankruptcy Court, in form and substance reasonably satisfactory to the Required Lead Lenders, approving a plan of reorganization by no later than September 15, 2013. The first three of these milestones have been met. Under these agreements, the Company is required to maintain minimum U.S. Liquidity of $100 million and minimum Consolidated Adjusted EBITDA and Commercial Imaging Adjusted EBITDA (as defined in the agreements) at specified levels ranging from approximately $35 million to approximately $171 million and approximately $58 million to approximately $202 million, respectively. Kodak was in compliance with all covenants under the Amended and Restated Senior DIP Credit Agreement and the Junior DIP Credit Agreement as of June 30, 2013.

EMERGENCE CREDIT FACILITIES

On June 26, 2013, the Bankruptcy Court approved Kodak’s entry into commitment and engagement documents in connection with a new exit financing package (the “Emergence Credit Facility”). The Emergence Credit Facility provides for senior secured term loans of $695 million consisting of $420 million of first lien term loans and $275 million of second lien term loans (the “Term Loans”). In addition, the Emergence Credit Facility provides for a senior secured asset-based revolving credit facility (the “ABL Credit Facility”) of $200 million, subject to the satisfaction of certain conditions. The ABL Credit Facility would have a maturity of the earlier of five years or 90 days prior to maturity of the Term Loans or other material indebtedness. The first-lien term loans would have a maturity of six years from the closing date and the second-lien term loans would have a maturity of seven years from the closing date.

The syndication and allocation of the Term Loans was completed on August 1, 2013 and, subject to certain conditions precedent as defined in each credit agreement, will close and become effective on the Company’s emergence from chapter 11 bankruptcy. The first lien term loans will bear interest at a rate of LIBOR plus 6.25%, with a 1.00% LIBOR floor , were issued at 98% Original Issue Discount (“OID”) and provide call premiums of 102 and 101 in years one and two, respectively. The second lien term loans will bear interest at a rate of LIBOR plus 9.50%, with a LIBOR floor of 1.25%, were issued at 97.5% OID and provide call protection of no call in year one, and call premiums of 103 and 101 in years two and three, respectively. As defined in the respective credit agreements, there are customary mandatory prepayment requirements; financial, negative and affirmative covenants, events of default and conditions precedent to the effectiveness of the Term Loans. These include a minimum U.S. liquidity requirement of $75 million through December 31, 2014 and thereafter Kodak would be required to meet secured net leverage ratios that step down over time.

If the Company does not close on the Term Loans by September 15, 2013 it will be required to pay a ticking fee equal to 50% of the applicable margin over LIBOR, (which is 50% of the 6.25% for the first lien term loans and 9.50% for the second lien term loans as noted above), for each term loan. This ticking fee increases to the full applicable margin over LIBOR starting day 91 through day150 from the allocation date and to the full interest rate (including the LIBOR component and the applicable margin) thereafter.

The syndication and allocation of the $200 million ABL Credit Facility was completed on August 6, 2013 and will close and become effective on the Company’s emergence from chapter 11 bankruptcy, subject to certain conditions precedent as defined in the ABL Credit Facility agreement. The ABL Credit Facility contains a sub-facility of up to $150 million to support the Company’s issuance of letters of credit. The initial interest rate is LIBOR plus 3.00% and may vary between LIBOR plus 2.75% and 3.25% depending on the usage under the facility. The annual undrawn fee is 0.50%. The ABL Credit Facility borrowing base is comprised of 85% of eligible receivables; plus the lesser of 75% of the cost of eligible inventory and 85% of the appraised Net Orderly Liquidation Value (“NOLV”) of eligible inventory; plus the lesser of $25 million and 75% of the appraised NOLV of eligible equipment, which amount will amortize down over the life of the facility. The ABL Credit Facility is subject to a $20 million availability blocker and various other customary reserves. The ABL Credit Facility contains a springing Fixed Charge Coverage Ratio of 1.0 times and cash dominion requirement if excess availability, as defined in the facility agreement, is less than 15%. The ABL Credit Facility contains customary negative and affirmative covenants, mandatory prepayments, events of default and conditions precedent.

As noted above the Company expects to close on these Emergence Credit Facility Term Loans upon emergence from chapter 11 and therefore would not need to convert the Junior DIP Credit Agreement notes into the exit facility notes provided for under the Junior DIP Credit Agreement.

SENIOR SECURED NOTES DUE 2019

On March 15, 2011, the Company issued $250 million of aggregate principal amount of 10.625% senior secured notes due March 15, 2019 (“2019 Senior Secured Notes”). Terms of the notes require interest at an annual rate of 10.625% of the principal amount at issuance, payable semi-annually in arrears on March 15 and September 15 of each year, beginning on September 15, 2011.

Upon issuance of the 2019 Senior Secured Notes, the Company received proceeds of approximately $247 million ($250 million aggregate principal less $3 million stated discount). The proceeds were used to repurchase $50 million of the 7.25% senior notes due 2013 with the remaining amount being used for other general corporate purposes.

In connection with the issuance of the 2019 Senior Secured Notes, the Company and the Subsidiary Guarantors entered into an indenture, dated as of March 15, 2011, with Bank of New York Mellon as trustee and second lien collateral agent (“Indenture”). Wilmington Trust, National Association replaced and succeeded Bank of New York Mellon as Trustee and second-lien collateral agent on January 26, 2012.

The 2019 Senior Secured Notes are fully and unconditionally guaranteed (“Guarantees”) on a senior secured basis by each of the Company’s existing and future direct or indirect 100% owned domestic subsidiaries, subject to certain exceptions. The 2019 Senior Secured Notes and Guarantees are secured by second-priority liens, subject to permitted liens, on substantially all of the Company’s domestic assets and substantially all of the domestic assets of the Subsidiary Guarantors pursuant to a supplement, dated March 15, 2011, to the security agreement, dated March 5, 2010, entered into with Bank of New York Mellon as second lien collateral agent. The carrying value of the assets pledged as collateral as of June 30, 2013 was approximately $730 million.

The 2019 Senior Secured Notes are the Company’s senior secured obligations and rank senior in right of payment to any future subordinated indebtedness; rank equally in right of payment with all of the Company’s existing and future senior indebtedness; are effectively senior in right of payment to the Company’s existing and future unsecured indebtedness, are effectively subordinated in right of payment to indebtedness under the Company’s Amended and Restated Senior DIP Credit Agreement, to the extent of the collateral securing such indebtedness on a first- or second-priority basis, and are effectively subordinated in right of payment to indebtedness under the Junior DIP Credit Agreement to the extent of the collateral securing such indebtedness on a first- or second-priority basis; and effectively are subordinated in right of payment to all existing and future indebtedness and other liabilities of the Company’s non-guarantor subsidiaries.

The Bankruptcy Filing constituted an event of default under the 2019 Senior Secured Notes. The creditors are, however, stayed from taking any action as a result of the default under Section 362 of the Bankruptcy Code. See Junior DIP Credit Facility and Second Lien Note Holders Agreement for discussion of the conversion of $375 million of Second Lien Notes into Junior Loans under the Junior DIP Credit Facility.

SENIOR SECURED NOTES DUE 2018

On March 5, 2010, the Company issued $500 million of aggregate principal amount of 9.75% senior secured notes due March 1, 2018 (the “2018 Senior Secured Notes”). Terms of the Notes require interest at an annual rate of 9.75% of the principal amount at issuance, payable semi-annually in arrears on March 1 and September 1 of each year, beginning on September 1, 2010.

Upon issuance of the 2018 Senior Secured Notes, the Company received net proceeds of approximately $490 million ($500 million aggregate principal less $10 million stated discount). The proceeds were used to repurchase all of the Senior Secured Notes due 2017 and to fund the tender of $200 million of the 7.25% Senior Notes due 2013.

In connection with the 2018 Senior Secured Notes, the Company and the Subsidiary Guarantors entered into an indenture, dated as of March 5, 2010, with Bank of New York Mellon as trustee and collateral agent (the “Indenture”). Wilmington Trust, National Association replaced and succeeded Bank of New York Mellon as Trustee and second-lien collateral agent on January 26, 2012.

The 2018 Senior Secured Notes are fully and unconditionally guaranteed (the “Guarantees”) on a senior secured basis by each of the Company’s existing and future direct or indirect 100% owned domestic subsidiaries, subject to certain exceptions. The 2018 Senior Secured Notes and Guarantees are secured by second-priority liens, subject to permitted liens, on substantially all of the Company’s domestic assets and substantially all of the domestic assets of the Subsidiary Guarantors pursuant to a security agreement entered into with Bank of New York Mellon as second lien collateral agent on March 5, 2010. The carrying value of the assets pledged as collateral as of June 30, 2013 was approximately $730 million.

The 2018 Senior Secured Notes are the Company’s senior secured obligations and rank senior in right of payment to any future subordinated indebtedness; rank equally in right of payment with all of the Company’s existing and future senior indebtedness; are effectively senior in right of payment to the Company’s existing and future unsecured indebtedness, are effectively subordinated in right of payment to indebtedness under the Company’s Amended and Restated Senior DIP Credit Agreement, to the extent of the collateral securing such indebtedness on a first- or second-priority basis, and are effectively subordinated in right of payment to indebtedness under the Junior DIP Credit Agreement to the extent of the collateral securing such indebtedness on a first- or second-priority basis; and effectively are subordinated in right of payment to all existing and future indebtedness and other liabilities of the Company’s non-guarantor subsidiaries.

The Bankruptcy Filing constituted an event of default under the 2018 Senior Secured Notes. The creditors are, however, stayed from taking any action as a result of the default under Section 362 of the Bankruptcy Code. See Junior DIP Credit Facility and Second Lien Note Holders Agreement for discussion of the conversion of $375 million of Second Lien Notes into Junior Loans under the Junior DIP Credit Agreement.

SECOND LIEN NOTE 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 which was reflected in the final Original Senior DIP Credit Agreement order (the “Final DIP Order”). The Company agreed, among other things, to provide all Second Lien Note Holders with a portion of the proceeds received from certain sales and settlements in respect of the Company’s digital imaging patent portfolio subject to the following waterfall and the Company’s right to retain a percentage of certain proceeds under the Original Senior DIP Credit Agreement: first, to repay any outstanding obligations under the Original Senior 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, to retain $250 million; fourth, to repay the remaining accrued and unpaid second lien interest at the non-default rate; fifth, any remaining proceeds after conditions one through four up to $2,250 million to be split 60% to the Company and 40% to repay outstanding second lien debt at par; and sixth, the Company agreed that any proceeds above $2,250 million will be split 50% to the Company and 50% to Second Lien Note Holders until second lien debt is fully paid. The Company also agreed to pay current interest to Second Lien Note Holders upon the receipt of $250 million noted above. Subject to the satisfaction of certain conditions, the Company also agreed to pay reasonable fees of certain advisors to the Second Lien Note Holders. On February 1, 2013, the Company received approximately $530 million in net proceeds from the sale and other settlements related to the digital imaging patent portfolio and therefore no payments were made to the Second Lien Note Holders.

In connection with the Junior DIP Credit Agreement, holders of the Company’s Second Lien Notes are entitled to receive accrued non-default interest on the Second Lien Notes. Second Lien Notes outstanding after the Bankruptcy Court approval of the Junior DIP Credit Agreement are entitled to receive as additional adequate protection (i) replacement liens on Junior DIP collateral that are junior to the liens securing the Amended and Restated Senior DIP Credit Agreement and the Junior DIP Credit Agreement, (ii) guarantees from all entities that guarantee the Amended and Restated Senior DIP Credit Agreement and the Junior DIP Credit Agreement that are subordinate to the Guarantee in respect of the Amended and Restated Senior DIP Credit Agreement and the Junior DIP Credit Agreement, and (iii) administrative claims as provided for in section 507(b) of the Bankruptcy Code, junior to the super-priority administrative expense claims that would be granted to the Lenders under the Junior DIP Credit Agreement and Amended and Restated Senior DIP Credit Agreement (in each case of clauses (i), (ii) and (iii), to the extent of any diminution of the value of the applicable pre-petition collateral from and after January 19, 2012). The Second Lien Notes 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 Debtors’ unsecured debt obligations. As a result of the Bankruptcy Filing, the principal and interest due under these debt instruments was deemed 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.

Note 10 - Income Taxes

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 10: INCOME TAXES

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
(Loss) earnings from continuing operations before income taxes	$	(157	)	$	(306	)	$	174		$	(712	)
Effective tax rate		(32.5	)%		2.9	%		33.3	%		16.4	%
Provision (benefit) for income taxes	$	51		$	(9	)	$	58		$	(117	)
(Benefit) provision for income taxes @ 35%		(55	)		(107	)		61			(249	)
Difference between tax at effective vs. statutory rate	$	106		$	98		$	(3	)	$	132

For the three months ended June 30, 2013, the difference between the Company’s recorded benefit and the benefit that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) losses generated within the U.S. and certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a provision associated with withholding taxes on foreign dividends paid, (3) a benefit associated with foreign withholding taxes on undistributed earnings, and (4) a provision associated with the establishment of a deferred tax asset valuation allowance outside the U.S.

During the three months ended June 30, 2013, 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 $45 million associated with the establishment of a valuation allowance on those deferred tax assets.

For the six months ended June 30, 2013, 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 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 withholding taxes on the sale of intellectual property, (3) a benefit associated with the tax impact of the goodwill impairment recognized during the quarter (4) a provision associated with withholding taxes on foreign dividends paid, (5) a benefit associated with foreign withholding taxes on undistributed earnings, (6) a provision associated with the establishment of a deferred tax asset valuation allowance outside the U.S., and (7) changes in audit reserves.

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

In March 2011, Kodak 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 Kodak in 2012 and 2011. In the six months ended June 30, 2012, Kodak received notification that the IRS had reached agreement with the Korean National Tax Service (“NTS”) with regards to Kodak’s March 2011 request. As a result of the agreement reached by the IRS and NTS, Kodak was due a partial refund of Korean withholding taxes in the amount of $123 million. Kodak 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 Kodak and the licensees. The licensees’ share ($61 million) of the Korean withholding tax refund has therefore been reported as a licensing revenue reduction in Licensing & royalties in the Consolidated Statement of Operations.

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

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

Note 11 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 11: COMMITMENTS AND CONTINGENCIES

Environmental

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

	As of
(in millions)	June 30, 2013		December 31, 2012

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		16		9
Sites associated with former operations		20		17
Sites associated with the non-imaging health businesses sold in 1994		40		41
Total	$	125	$	116

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 Kodak’s best estimate of the amount it will incur under the agreed-upon or proposed work plans. Kodak’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. Kodak’s estimate includes investigations, equipment and operating costs for remediation and long-term monitoring of the sites. Accrued liabilities of Debtor entities related to sites subject to the bankruptcy proceedings have been classified as liabilities subject to compromise. Liabilities subject to compromise are reported at Kodak’s current estimate, where an estimate is determinable, of the allowed claim amount.

On June 17, 2013 the Company, the New York State Department of Environmental Conservation and the New York State Urban Development Corporation, d/b/a Empire State Development entered into an agreement, which, in part, establishes a $49 million environmental trust for Eastman Business Park (the “EBP Settlement Agreement”). The agreement was subsequently amended on August 6, 2013 (the “Amended and Restated EBP Settlement Agreement”).

The Amended and Restated EBP Settlement Agreement includes a settlement of Kodak’s historical environmental liabilities at Eastman Buisness Park (“EBP”) through the establishment of an environmental remediation trust (the “EBP Trust”). If the Amended and Restated EBP Settlement Agreement is approved by the Bankruptcy Court, and upon the satisfaction or waiver of certain conditions, (i) the EBP Trust will be responsible for investigation and remediation at EBP arising from Kodak’s historical environmental liabilities in existence prior to the effective date of the EBP Settlement, (ii) Kodak will fund the EBP Trust with a $49 million payment and transfer to the EBP Trust Kodak’s interests in personal property, equipment and fixtures used for performing any environmental response actions at EBP, and (iii) in the event the historical liabilities exceed $99 million, Kodak will become liable for 50% of the portion above $99 million. As of June 30, 2013, approximately $23 million was already held in a separate trust to support those environmental liabilities related to EBP. The transaction is subject to the approval of the Bankruptcy Court, and resolution of issues raised by the United States Department of Justice on behalf of the U.S. Environmental Protection Agency as well as satisfaction of the other conditions precedent to effectiveness set forth in the EBP Settlement Agreement.

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

In addition, the Company provided an indemnity as part of the 1994 sale of Sterling Coporation (now “STWB”) which covered a number of enviromental sites including the Lower Passaic River Study Area (“LPRSA”) portion of the Diamond Alkali Superfund Site. STWB, now owned by Bayer Corporation, is Potentially Responsible Party (“PRP”) at the site based on alleged releases from facilities formerly owned by subsidiaries of Sterling, a former Hilton Davis site in Newark and a Lehn & Fink facility in Bloomfield, New Jersey. On February 10. 2004, the Company (through its subsidiary NPEC) joined the Cooperating Parties Group (“CPG”) and entered into the 122(h) Agreement under CERCLA on June 22, 2004, and a Consent Order with the EPA on May 8, 2007. On February 29, 2012, the Company notified the EPA, STWB, Bayer, and the CPG that under bankruptcy proceeding, it has elected to discontinue funding and participation in the remedial investigation being implemented by the CPG pursuant to the EPA Order. STWB and its parent, Bayer, have filed proofs of claim against the Debtors in the chapter 11 cases.

Estimates of the amount and timing of future costs of environmental remediation requirements are by their nature imprecise because of the continuing evolution of environmental laws and regulatory requirements, the availability and application of technology, the identification of presently unknown remediation sites and the allocation of costs among the PRPs. Based on information presently available, Kodak 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.

Other Commitments and Contingencies

As of June 30, 2013, the Company had outstanding letters of credit of $128 million issued under the Amended and Restated Senior DIP Credit Agreement, as well as bank guarantees and letters of credit of $11 million, surety bonds in the amount of $25 million, and cash and investments in trust of $33 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, environmental liabilities at EBP as noted above, legal contingencies, rental payments, and to support various customs, tax and trade activities. The restricted cash and investment in trust amounts are recorded within Other long-term assets in the Consolidated Statement of Financial Position.

Kodak’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. Kodak is disputing these matters and intends to vigorously defend its position. Based on the opinion of legal counsel and current reserves already recorded for those matters deemed probable of loss, management does not believe that the ultimate resolution of these matters will materially impact Kodak’s results of operations or financial position. Kodak routinely assesses all these matters as to the probability of ultimately incurring a liability in its Brazilian operations and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. As of June 30, 2013, 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 $62 million.

Kodak is 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. Kodak is also 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 Kodak’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 Bankruptcy Filing and will be subject to resolution in accordance with the Bankruptcy Code and the orders of the Bankruptcy Court. Although Kodak 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 Kodak’s operating results or cash flows in a particular period. Kodak routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable.

Note 12 - Guarantees

6 Months Ended

Jun. 30, 2013

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 12: GUARANTEES

Kodak 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 Kodak. At June 30, 2013, the maximum potential amount of future payments (undiscounted) that Kodak could be required to make under these customer-related guarantees was $34 million. At June 30, 2013, the carrying amount of any liability related to these customer guarantees was not material.

The customer financing agreements and related guarantees, which mature on varying dates through 2018, 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 Kodak only in the event of default on payment by the respective debtor. In some cases, particularly for guarantees related to equipment financing, Kodak 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.

EKC also guarantees potential indebtedness to banks and other third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $96 million, and the outstanding amount for those guarantees is $80 million with $40 million recorded within the Short-term borrowings and current portion of long-term debt, and Long-term debt, net of current portion in the accompanying Consolidated Statement of Financial Position. The remaining $40 million of outstanding guarantees represent parent guarantees providing assurance to third parties that the Company’s subsidiaries will fulfill their future performance or financial obligations under various contracts, which do not necessarily have corresponding liabilities reported in Kodak’s financial statements. These guarantees expire in 2013 through 2019.

Pursuant to the terms of the Company's Amended and Restated Senior DIP Credit Agreement and Junior DIP Credit Agreement, obligations of the Borrowers to the Lenders, as well as secured agreements under the Amended and Restated Senior DIP Credit Agreement, are guaranteed by the Company and the Company’s U.S. subsidiaries and included in the above amounts. Secured agreements under the Amended and Restated Senior DIP Credit Agreement for the Debtors totaled $20 million as of June 30, 2013.

Warranty Costs

Kodak 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. Kodak estimates its warranty cost at the point of sale for a given product based on historical failure rates and related costs to repair.

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

(in millions)

Accrued warranty obligations as of December 31, 2012	$	29
Actual warranty experience during 2013		(19	)
2013 warranty provisions		10
Accrued warranty obligations as of June 30, 2013	$	20

Kodak 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. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. Costs incurred under these arrangements for the six months ended June 30, 2013 amounted to $79 million. The change in Kodak's deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2012 to June 30, 2013, 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, 2012	$	38
New extended warranty and maintenance arrangements in 2013		89
Recognition of extended warranty and maintenance arrangement revenue in 2013		(89	)
Deferred revenue on extended warranties as of June 30, 2013	$	38

Note 13 - Restructuring Liabilities

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 13: RESTRUCTURING LIABILITIES

Charges for restructuring activities are recorded in the period in which Kodak commits to a formalized restructuring plan, or executes the specific actions contemplated by the plan, and all criteria for liability recognition under the applicable accounting guidance have been met. Restructuring actions taken in the first six months of 2013 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability. Year to date actions included traditional product manufacturing capacity reductions in the U.S. and the U.K., the continued wind down of the consumer inkjet printer business, a workforce reduction in France, and various targeted reductions in service, sales, and other administrative functions.

Restructuring Reserve Activity

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring activities for the three and six months ended June 30, 2013 were as follows:

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

Balance as of December 31, 2012	$	38		$	45		$	-		$	-			83

Q1 2013 charges - continuing operations		9			1			2			1			13
Q1 2013 charges - discontinued operations		1			-			-			-			1
Q1 2013 utilization/cash payments		(20	)		(18	)		(2	)		(1	)		(41	)
Q1 2013 other adjustments & reclasses (1)		-			(6	)		-			-			(6	)
Balance as of March 31, 2013	$	28		$	22		$	-		$	-		$	50


Q2 2013 charges - continuing operations	$	28		$	1		$	1		$	3		$	33
Q2 2013 charges - discontinued operations		1			-			-			-			1
Q2 2013 utilization/cash payments		(18	)		(9	)		(1	)		(3	)		(31	)
Q2 2013 other adjustments & reclasses (2)		(5	)		-			-			-			(5	)
Balance as of June 30, 2013	$	34		$	14		$	-		$	-		$	48

(1)

The $(6) million includes $(5) million for amounts reclassified as Liabilities subject to compromise, and $(1) million of foreign currency translation adjustments.

(2)

The $(5) million represents severance-related charges for pension plan curtailments, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.

For the three months ended June 30, 2013, the $34 million of charges include $3 million for accelerated depreciation and $1 million for inventory write-downs, which were reported in Cost of sales, and $1 million which was reported as Discontinued operations in the accompanying Consolidated Statement of Operations. The remaining costs incurred of $29 million were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations for the three months ended June 30, 2013. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The second quarter 2013 severance costs related to the elimination of approximately 325 positions, including approximately 200 manufacturing/service positions, 100 administrative positions, and 25 research and development positions. The geographic composition of these positions includes approximately 200 in the United States and Canada, and 125 throughout the rest of the world.

The charges of $34 million recorded in the second quarter of 2013 included $16 million applicable to the Graphics, Entertainment and Commercial Films Segment and $17 million that was applicable to manufacturing, research and development, and administrative functions, which are shared across all segments. The remaining $1 million was applicable to discontinued operations.

For the six months ended June 30, 2013, the $48 million of charges include $4 million for accelerated depreciation and $2 million for inventory write-downs, which were reported in Cost of sales, and $2 million which was reported as Discontinued operations in the accompanying Consolidated Statement of Operations. The remaining costs incurred of $40 million were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations for the six months ended June 30, 2013. The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

The severance costs for the six months ended June 30, 2013 related to the elimination of approximately 550 positions, including approximately 350 manufacturing/service positions, 175 administrative positions, and 25 research and development positions. The geographic composition of these positions includes approximately 300 in the United States and Canada, and 250 throughout the rest of the world.

The charges of $48 million for the six months ended June 30, 2013 included $5 million applicable to the Digital Printing and Enterprise Segment, $21 million applicable to the Graphics, Entertainment and Commercial Films Segment, and $20 million that was applicable to manufacturing, research and development, and administrative functions, which are shared across all segments. The remaining $2 million was applicable to discontinued operations.

As a result of these initiatives, the majority of the severance will be paid during periods through the end of 2013. However, in some instances, the employees whose positions were eliminated can elect or are required to receive their payments over an extended period of time. In addition, certain exit costs, such as long-term lease payments, will be paid over periods throughout 2013 and beyond.

Note 14 - Retirement Plans And Other Postretirement Benefits

6 Months Ended

Jun. 30, 2013

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 14: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

Components of the net periodic benefit cost for all major funded and unfunded U.S. and Non-U.S. defined benefit plans for the three and six months ended June 30, 2013 and 2012 are as follows:

	Three Months Ended June 30,												Six Months Ended June 30,
(in millions)	2013						2012						2013						2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	8		$	3		$	12		$	2		$	16		$	5		$	24		$	6
Interest cost		43			35			50			39			86			71			104			78
Expected return on plan assets		(86	)		(40	)		(98	)		(40	)		(173	)		(80	)		(195	)		(84	)
Amortization of:
Recognized prior service cost		-			-			-			-			-			1			-			1
Recognized net actuarial loss		50			21			44			16			99			42			87			33
Pension expense before special termination benefits, curtailments, and settlements		15			19			8			17			28			39			20			34
Special termination benefits		-			-			2			-			-			-			56			-
Curtailment loss		1			13			-			-			1			13			-			-
Settlement loss		-			-			-			1			-			-			-			1
Net pension expense		16			32			10			18			29			52			76			35
Other plans including unfunded plans		-			2			-			2			-			8			-			6
Total net pension expense	$	16		$	34		$	10		$	20		$	29		$	60		$	76		$	41

The Pension expense before special termination benefits, curtailments, and settlements reported above for the three and six months ended June 30, 2013 includes $14 million and $29 million, respectively, which was reported as Discontinued operations. The Pension expense before special termination benefits, curtailments, and settlements reported above for the three and six months ended June 30, 2012 includes $15 million and $30 million, respectively, which was reported as Discontinued operations.

For the three and six months ended June 30, 2012, the $2 million and $56 million, respectively, of special termination benefits charges were incurred as a result of Kodak’s restructuring actions. These charges have been included in Restructuring costs and other in the Consolidated Statement of Operations. For the three and six months ended June 30, 2013, $5 million of curtailment losses were incurred as a result of Kodak’s restructuring actions, and have been included in Restructuring costs and other in the Consolidated Statement of Operations. The remaining curtailment losses of $9 million were incurred as a result of the planned divestiture of certain assets and liabilities of Kodak’s Personalized Imaging and Document Imaging businesses to the KPP, and have been included in Discontinued operations in the Consolidated Statement of Operations.

Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $19 million relating to its major U.S. and non-U.S. defined benefit pension plans for the six months ended June 30, 2013. The Company forecasts 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 2013 to be approximately $18 million, exclusive of any payments to be determined through the Bankruptcy Proceedings for the U.S. non-qualified pension plans, as well as any payments to be made to the KPP as a part of the Global Settlement agreement reached with the Trustee of the KPP.

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 June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Service cost	$	-		$	-		$	-		$	-
Interest cost		1			13			2			26
Amortization of:
Prior service credit		(29	)		(19	)		(57	)		(38	)
Recognized net actuarial loss		2			7			3			15
Total net postretirement benefit (income) expense	$	(26	)	$	1		$	(52	)	$	3

Kodak paid benefits, net of participant contributions, totaling approximately $2 million relating to its U.S. and Canada postretirement benefit plans for the six months ended June 30, 2013. Kodak expects to pay benefits, net of participant contributions, of approximately $6 million for these postretirement plans for the remainder of 2013.

The change in net postretirement benefit expense from the six months ended June 30, 2012 to the six months ended June 30, 2013 is primarily the result of modification, in 2012, of benefits provided by the U.S. postretirement benefit plan.

Curtailment events in the second quarter of 2013 resulted in the required remeasurement of certain of the plans’ obligations during the quarter, which decreased the retirement and other postretirement benefit plan obligation by $372 million.

Note 15 - Other Operating (Income) Expenses, Net

6 Months Ended

Jun. 30, 2013

Other Operating Income And Other Expense Disclosure [Abstract]

Other Operating Income And Other Expense Disclosure [Text Block]

NOTE 15: OTHER OPERATING (INCOME) EXPENSES, NET

	Three Months Ended June 30,					Six Months Ended June 30,
(in millions)	2013			2012		2013			2012

(Income) expenses:
Gain on sale of digital imaging patent portfolio	$	-			-		(535	)		-
Goodwill impairment (1)		-			-		77			-
Gain on sale of property in Mexico (2)		-			-		(34	)		-
Other		(1	)		1		(3	)		-
Total	$	(1	)	$	1	$	(495	)	$	-

(1)	Refer to Note 7, “Goodwill,” in the Notes to Financial Statements.

(2)

In March 2012, Kodak 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 $34 million was deferred and no gain was recognizable upon the closing of the sale as Kodak had continuing involvement in the property for the remainder of the lease term. The deferred pre-tax gain was reported in Other current liabilities in the Consolidated Statement of Financial Position as of December 31, 2012.

Note 16 - Earnings Per Share

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 16: EARNINGS PER SHARE

Basic earnings per share computations are based on the weighted-average number of shares of common stock outstanding during the year. Weighted-average basic and diluted shares outstanding for the three and six months ended June 30, 2013 were 272.8 million and 272.7 million, respectively.

As a result of the net loss from continuing operations presented for the three months ended June 30, 2013, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period, as utilizing diluted shares would be anti-dilutive to loss per share.

If Kodak had reported earnings from continuing operations for the quarter ended June 30, 2013, no additional shares of Kodak’s common stock from unvested share-based awards would have been included in the computation of diluted earnings per share since they were all anti-dilutive. Potential shares of Kodak’s common stock related to the assumed conversion of (1) approximately 7.6 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $400 million of convertible senior notes due 2017 were excluded from the computation of diluted earnings per share, as these securities were anti-dilutive.

Kodak reported earnings from continuing operations for the six months ended June 30, 2013. However, no additional shares of Kodak’s common stock from unvested share-based awards would have been included in the computation of diluted earnings per share since they were all anti-dilutive. Potential shares of Kodak’s common stock related to the assumed conversion of (1) approximately 7.6 million outstanding employee stock options, (2) approximately 40.0 million outstanding detachable warrants to purchase common shares, and (3) approximately $400 million of convertible senior notes due 2017 were 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. Weighted-average basic and diluted shares outstanding for the three and six months ended June 30, 2012 were 271.9 million and 271.5 million, respectively.

As a result of the net loss from continuing operations presented for the three and six months ended June 30, 2012, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for that period, as utilizing diluted shares would be anti-dilutive to loss per share.

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

Note 17 - Shareholders' Equity

6 Months Ended

Jun. 30, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 17: SHAREHOLDERS' EQUITY

Kodak has 950 million shares of authorized common stock with a par value of $2.50 per share, of which 391 million shares had been issued as of June 30, 2013 and December 31, 2012. Treasury stock at cost consisted of approximately 118 million and 119 million shares as of June 30, 2013 and December 31, 2012, respectively.

- Definition

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

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+ Details

Note 18 - Accumulated Other Comprehensive (Loss) Income

6 Months Ended

Jun. 30, 2013

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 18: ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

The changes in Accumulated other comprehensive (loss) income by component, net of tax, were as follows:

(in millions)	Three Months Ended June 30, 2013
	Unrealized Gains (Losses) Related to Available-for-Sale Securities		Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments			Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1	$	(2	)	$	349		$	(2,892	)	$	(2,544	)
Other comprehensive income before reclassifications		-		-			(16	)		361			345
Amounts reclassified from accumulated other comprehensive income		-		-			-			46			46
Net current-period other comprehensive income		-		-			(16	)		407			391
Ending balance	$	1	$	(2	)	$	333		$	(2,485	)	$	(2,153	)

(in millions)	Six Months Ended June 30, 2013
	Unrealized Gains (Losses) Related to Available-for-Sale Securities		Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments		Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1	$	(2	)	$	318	$	(2,933	)	$	(2,616	)
Other comprehensive income before reclassifications		-		-			15		362			377
Amounts reclassified from accumulated other comprehensive income		-		-			-		86			86
Net current-period other comprehensive income		-		-			15		448			463
Ending balance	$	1	$	(2	)	$	333	$	(2,485	)	$	(2,153	)

The following amounts were reclassified out of Accumulated other comprehensive income:

(in millions)	Three Months Ended June 30, 2013
Details about Accumulated other comprehensive income components:	Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations

Pension and other postretirement benefit obligation changes:
Amortization of prior-service credit	$	(29	)	(a)
Amortization of actuarial losses		73		(a)
Recognition of losses due to settlements and curtailments		14		(a)
		58			Total before tax
	$	(12	)		Tax expense
Reclassifications for the period	$	46			Net of tax

(in millions)	Six Months Ended June 30, 2013
Details about Accumulated other comprehensive income components:	Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations
Pension and other postretirement benefit obligation changes:
Amortization of prior-service credit	$	(56	)	(a)
Amortization of actuarial losses		144		(a)
Recognition of losses due to settlements and curtailments		17		(a)
		105			Total before tax
	$	(19	)		Tax expense
Reclassifications for the period		86			Net of tax

(a) See Note 14, "Retirement Plans and Other Postretirement Benefits," regarding the pensions and other postretirement plan obligation changes.

- Definition

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

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+ Details

Note 19 - Segment Information

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 19: SEGMENT INFORMATION

Current Segment Reporting Structure

Effective in the third quarter of 2012, Kodak had three reportable segments: the Graphics, Entertainment and Commercial Films Segment, the Digital Printing and Enterprise Segment, and the Personalized and Document Imaging Segment. Effective in the first quarter of 2013, the Intellectual Property and Brand Licensing strategic product group is reported in the Graphics, Entertainment and Commercial Films segment. The Intellectual Property and Brand Licensing strategic product group was previously reported in the Personalized and Document Imaging segment. Effective in the second quarter of 2013, due to the Personalized and Document Imaging Segment (excluding the Consumer Film business, for which Kodak will enter into an ongoing supply arrangement with the KPP) being reported as Discontinued operations, Kodak has two reportable segments: the Graphics, Entertainment and Commercial Films Segment and the Digital Printing and Enterprise Segment. The balance of Kodak’s continuing operations, which do not meet the criteria of a reportable segment, are reported in All Other. Prior period segment results have been revised to conform to the current period segment reporting structure. A description of the segments follows.

Graphics, Entertainment and Commercial Films: The Graphics, Entertainment and Commercial Films Segment encompasses Graphics, Entertainment Imaging & Commercial Films, and Kodak’s intellectual property and brand licensing activities. Product and service offerings include; digital plates, CTP output devices, digital controllers, unified workflow solutions, and entertainment imaging and commercial films. On February 1, 2013, Kodak sold certain digital imaging patents.

Digital Printing and Enterprise: The Digital Printing and Enterprise Segment encompasses Digital Printing, including PROSPER equipment and STREAM technology, Packaging and Functional Printing, Enterprise Services & Solutions, and Consumer Inkjet Systems. On September 28, 2012, Kodak announced a plan, starting in 2013, to focus its Consumer Inkjet business solely on the sale of ink to its installed printer base.

All Other: All Other is composed of Kodak’s Consumer Film business continuing operations.

Change in Segment Measure of Profit and Loss

During the second quarter of 2013, Kodak changed its segment measure of profit and loss to exclude amortization of prior service credits related to the U.S. Postretirement Benefit Plan. Prior to this change, Kodak excluded certain other components of pension and other postretirement benefit obligation (OPEB) costs from the segment measure of profitability. As a result of this change, the operating segment results now exclude the interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan, and special termination benefit, curtailment and settlement components of pension and OPEB expense. The service cost component for all plans will continue to be reported as a part of operating segment results, as will the amortization of prior service cost component for all plans other than for the U.S. Postretirement Benefit Plan.

Prior period segment results have been revised to reflect this change.

Segment financial information is shown below:

	Three Months Ended June 30,				Six Months Ended June 30,
(in millions)	2013		2012		2013		2012

Net sales from continuing operations:

Graphics, Entertainment & Commercial Films	$	371	$	446	$	757	$	826
Digital Printing and Enterprise		198		223		395		439
All Other		14		30		25		54
Consolidated total	$	583	$	699	$	1,177	$	1,319

	Three Months Ended June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:

Graphics, Entertainment and Commercial Films	$	(5	)	$	(26	)	$	10		$	(131	)
Digital Printing and Enterprise		(13	)		(61	)		(30	)		(163	)
All Other		1			-			(1	)		(1	)
Total of reportable segments		(17	)		(87	)		(21	)		(295	)
Restructuring costs and other		(33	)		(6	)		(46	)		(86	)
Corporate components of pension and OPEB income (expense) (1)		14			(5	)		26			(6	)
Other operating income (expenses), net		1			(1	)		495			1
Legal contingencies, settlements and other		-			(5	)		-			(1	)
Loss on early extinguishment of debt, net		-			-			(6	)		(7	)
Interest expense		(47	)		(36	)		(72	)		(67	)
Other income (charges), net		(3	)		(6	)		(10	)		(3	)
Reorganization items, net		(72	)		(160	)		(192	)		(248	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(157	)	$	(306	)	$	174		$	(712	)

(1)

Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension andother postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net in the Consolidated Statement of Operations.

(in millions)	As of June 30, 2013		As of December 31, 2012

Segment total assets:

Graphics, Entertainment and Commercial Films	$	1,209	$	1,216
Digital Printing and Enterprise		487		516
All Other		86		314
Total of reportable segments		1,782		2,046
Cash and marketable securities		1,018		1,139
Deferred income tax assets		488		545
Assets held for sale		527		556
Consolidated total assets	$	3,815	$	4,286

- Definition

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

+ References

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+ Details

Note 20 - Financial Instruments

6 Months Ended

Jun. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 20: FINANCIAL INSTRUMENTS

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

(in millions)		Value Of Items Recorded At Fair Value As of June 30, 2013
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	3	$	3	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		2		-		2		-

LIABILITIES

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

			Value Of Items Not Recorded At Fair Value As of June 30, 2013
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		871		-		871		-
		Fair value		895		-		895		-

Long-term debt	Long-term debt, net of current portion	Carrying value		370		-		370		-
		Fair value		383		-		383		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		80		-		80		-

(in millions)		Value Of Items Recorded At Fair Value As of December 31, 2012
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	4	$	4	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

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

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

			Value Of Items Not Recorded At Fair Value As of December 31, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		699		-		699		-
		Fair value		686		-		686		-

Long-term debt	Long-term debt, net of current portion	Carrying value		740		-		740		-
		Fair value		606		-		606		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		72		-		72		-

Kodak 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 Kodak’s forward contracts are determined using other observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts.

Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three and six months ended June 30, 2013.

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

Foreign Exchange

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012

Net loss	$	(6	)	$	(6	)	$	(15	)	$	(13	)

Derivative Financial Instruments

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

Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities. Silver forward contracts are used to mitigate Kodak’s risk to fluctuating silver prices. Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs.

Kodak’s financial instrument counterparties are high-quality investment or commercial banks with significant experience with such instruments. Kodak manages exposure to counterparty credit risk by requiring specific minimum credit standards and diversification of counterparties. Kodak has procedures to monitor the credit exposure amounts. The maximum credit exposure at June 30, 2013 was not significant to Kodak.

In the event of a default under the Company’s Amended and Restated Senior DIP Credit Agreement, or Junior DIP Credit Agreement, or one of the Company’s Indentures (already in default), or a default under any derivative contract or similar obligation of Kodak, subject to certain minimum thresholds, the derivative counterparties would have the right, although not the obligation, to require immediate settlement of some or all open derivative contracts at their then-current fair value, but with liability positions netted against asset positions with the same counterparty. At June 30, 2013, Kodak had open derivative contracts in liability positions with a total fair value of $1 million.

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

Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in OCI on Derivative (Effective Portion)				Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales (Effective Portion)					Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)
(in millions)	For the three months ended June 30,				For the three months ended June 30,					For the three months ended June 30,
	2013		2012		2013		2012			2013		2012

Commodity contracts	$	-	$	-	$	-	$	(3	)	$	-	$	-

	For the six months ended June 30,				For the six months ended June 30,					For the six months ended June 30,
	2013		2012		2013		2012			2013		2012

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

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
(in millions)		For the three months ended June 30,					For the six months ended June 30,
		2013			2012		2013			2012

Foreign currency exchange contracts	Other income (charges), net	$	(3	)	$	4	$	(1	)	$	(4	)

Foreign Currency Forward Contracts

Kodak’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 re-measured through net earnings (loss) (both in Other income (charges), net in the Consolidated Statement of Operations). The notional amount of such contracts open at June 30, 2013 was approximately $594 million. The majority of the contracts of this type held by Kodak are denominated in euros and Swiss francs.

Silver Forward Contracts

Kodak may enter into silver forward contracts that are designated as cash flow hedges of commodity price risk related to forecasted purchases of silver. Kodak had no open hedges as of June 30, 2013.

In January 2012, Kodak 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 Original Senior DIP Credit Agreement. Hedge gains and losses related to these silver forward contracts are reclassified into Cost of sales in the Consolidated Statement of Operations as the related silver containing products are sold to third parties. These gains or losses transferred to Cost of sales are generally offset by increased or decreased costs of silver purchased in the open market. As of June 30, 2013, there were no existing gains or losses to be reclassified to Cost of sales within the next twelve months.

- Definition

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

+ References + Details

Note 21 - Discontinued Operations

6 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

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

NOTE 21: DISCONTINUED OPERATIONS

On April 26, 2013, Eastman Kodak Company, the Trustee, Kodak Limited and certain other Kodak entities entered into a global settlement agreement that resolves all liabilities of the Kodak group with respect to the KPP (the “Global Settlement”). The Global Settlement provides for the acquisition by the KPP of certain assets, and the assumption by the KPP of certain liabilities, of Kodak’s Personalized Imaging and Document Imaging businesses. The consummation of the Global Settlement is contingent upon the substantial consummation of the Debtors’ POR or the provision by Kodak of adequate assurances of performance under the Agreement in a form reasonably acceptable to the Trustee. The sale is expected to close in the third quarter of 2013.

Discontinued operations of Kodak include the Personalized Imaging and Document Imaging businesses (excluding the Consumer Film business, for which Kodak will enter into an ongoing supply arrangement with the KPP), digital capture and devices business (exited in the third quarter of 2012), Kodak Gallery (exited in the third quarter of 2012), and other miscellaneous businesses.

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

	Three Months Ended June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Revenues from Personalized Imaging and Document Imaging operations	$	289		$	340		$	537		$	639
Revenues from Digital Capture and Devices operations		2			15			5			33
Revenues from Kodak Gallery operations		-			13			-			27
Revenues from other discontinued operations		8			11			15			24
Total revenues from discontinued operations	$	299		$	379		$	557		$	723

Pre-tax (loss) income from Personalized Imaging and Document Imaging operations	$	(19	)	$	18		$	(48	)	$	9
Pre-tax income (loss) from Digital Capture and Devices operations		3			(21	)		2			(72	)
Pre-tax income from Kodak Gallery operations		-			9			-			3
Pre-tax loss from other discontinued operations		(2	)		-			(17	)		(4	)
(Benefit) provision for income taxes related to discontinued operations		(2	)		8			(6	)		6
Loss from discontinued operations, net of income taxes	$	(16	)	$	(2	)	$	(57	)	$	(70	)

Interest expense on debt that is required to be repaid as a result of the sale of the Personalized Imaging and Document Imaging businesses has been allocated to discontinued operations ($5 million and $10 million for the three and six months ended June 30, 2013, respectively, and $5 million and $9 million for the three and six months ended June 30, 2012, respectively).

Depreciation and amortization of long-lived assets of the Personalized Imaging and Document Imaging businesses included in discontinued operations ceased as of July 1, 2013.

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

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

(in millions)	As of June 30, 2013		As of December 31, 2012

Receivables, net	$	142	$	158
Inventories, net		126		123
Property, plant and equipment, net		75		86
Goodwill		140		146
Other assets		44		43
Current assets held for sale	$	527	$	556

Trade payables	$	55	$	77
Miscellaneous payables and accruals		147		137
Pension liabilities		1,423		1,525
Other liabilities		17		12
Liabilities subject to compromise		8		8
Current liabilities held for sale	$	1,650	$	1,759

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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+ Details

Note 22 - Condensed Combined Debtor-In-Possession Financial Information

6 Months Ended

Jun. 30, 2013

Condensed Combined Debtor In Possession Financial Information [Abstract]

Condensed Combined Debtor In Possession Financial Information [Text Block]

NOTE 22: CONDENSED COMBINED DEBTOR-IN-POSSESSION FINANCIAL INFORMATION

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

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

DEBTORS’ STATEMENT OF OPERATIONS

	Three Months Ended						Six Months Ended
(in millions)	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2012

Net sales
Products	$	223		$	279		$	445		$	554
Services		49			53			100			109
Licensing & royalties		1			2			35			(56	)
Total net sales	$	273		$	334		$	580		$	607
Cost of sales
Products	$	191		$	295		$	397		$	592
Services		38			50			81			104
Total cost of sales	$	229		$	345		$	478		$	696
Gross profit	$	44		$	(11	)	$	102		$	(89	)
Selling, general and administrative expenses		59			89			116			186
Research and development costs		21			34			42			74
Restructuring costs and other		6			(1	)		12			61
Other operating (income) expenses, net		2			1			(460	)		(1	)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(44	)		(134	)		392			(409	)
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)		46			33			69			63
Loss on early extinguishment of debt		-			-			6			7
Other income (charges), net		25			(2	)		29			-
Reorganization items, net		72			160			192			248
(Loss) earnings from continuing operations before income taxes		(137	)		(329	)		154			(727	)
Benefit for income taxes		(7	)		(10	)		(17	)		(145	)
(Loss) earnings from continuing operations		(130	)		(319	)		171			(582	)
Loss from discontinued operations, net of income taxes		(23	)		(22	)		(45	)		(84	)
NET (LOSS) EARNINGS ATTRIBUTABLE TO DEBTOR ENTITIES		(153	)		(341	)		126			(666	)
Equity in (loss) earnings of non-filing entities, net of tax		(71	)		42			(67	)		1
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(224	)	$	(299	)	$	59		$	(665	)

DEBTORS’ STATEMENT OF COMPREHENSIVE INCOME (LOSS)

(in millions)	Three Months Ended						Six Months Ended
	June 30, 2013			June 30, 2012			June 30, 2013		June 30, 2012

NET EARNINGS (LOSS) ATTRIBUTABLE TO DEBTOR ENTITIES	$	(153	)	$	(341	)	$	126	$	(666	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2013, respectively, and $1 and $2 for the three and six months ended June 30, 2012		-			2			-		4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		-			(1	)		-		-
Currency translation adjustments		(1	)		2			-		3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 and $12 for the three and six months ended June 30, 2013, respectively, and $0 for the three and six months ended June 30, 2012		331			20			352		40
Total comprehensive income (loss), net of tax	$	177		$	(318	)	$	478	$	(619	)

DEBTORS’ STATEMENT OF RETAINED EARNINGS

(in millions)	Three Months Ended						Six Months Ended
	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2012


Retained earnings at beginning of period	$	3,653		$	4,484		$	3,378		$	4,910
Net earnings (loss) and change in equity in earnings (loss) of non-filing entities attributable to Debtor Entities		(84	)		(299	)		222			(665	)
Loss from issuance of treasury stock		-			-			(31	)		(60	)
Retained earnings at end of period	$	3,569		$	4,185		$	3,569		$	4,185

DEBTORS’ STATEMENT OF FINANCIAL POSITION

(in millions)	As of June 30, 2013			As of December 31, 2012
ASSETS
Current Assets
Cash and cash equivalents	$	274		$	337
Receivables, net		133			160
Receivables and advances from non-filing entities, net		169			159
Inventories, net		221			233
Other current assets		48			48
Assets held for sale		179			166
Total current assets		1,024			1,103
Property, plant and equipment, net of accumulated depreciation of $2,944 and $3,068, respectively		341			395
Goodwill		46			123
Investment in non-filing entities		2,060			1,964
Other long-term assets		22			1
TOTAL ASSETS	$	3,493		$	3,586
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	158		$	172
Short-term borrowings and current portion of long-term debt		830			659
Other current liabilities		251			427
Liabilities held for sale		120			106
Total current liabilities		1,359			1,364
Long-term debt, net of current portion		370			740
Other long-term liabilities		222			281
Liabilities subject to compromise		2,665			2,901

Total Liabilities		4,616			5,286

Equity (Deficit)
Common stock, $2.50 par value		978			978
Additional paid in capital		1,105			1,105
Retained earnings		3,569			3,378
Accumulated other comprehensive loss		(1,063	)		(1,415	)
		4,589			4,046
Less: Treasury stock, at cost		(5,712	)		(5,746	)
Total Eastman Kodak Company shareholders’ deficit		(1,123	)		(1,700	)
Noncontrolling interests		-			-
Total deficit		(1,123	)		(1,700	)

TOTAL LIABILITIES AND DEFICIT	$	3,493		$	3,586

DEBTORS’ STATEMENT OF CASH FLOWS

	Six Months Ended
(in millions)	June 30, 2013			June 30, 2012

Cash flows from operating activities:
Net earnings (loss) attributable to debtor entities	$	129		$	(666	)
Adjustments to reconcile to net cash used in operating activities:
Loss from discontinued operations, net of income taxes		45			84
Depreciation and amortization		55			66
Gain on sales of businesses/assets		(535	)		(1	)
Loss on early extinguishment of debt		6			7
Non-cash restructuring costs, asset impairments and other charges		80			5
Non-cash reorganization items, net		91			205
Provision for deferred income taxes		3			28
Decrease in receivables		13			28
Decrease in inventories		9			10
(Decrease) increase in liabilities excluding borrowings		(214	)		149
Other items, net		(51	)		(21	)
Total adjustments		(498	)		560
Net cash used in continuing operations		(369	)		(106	)
Net cash used in discontinued operations		(8	)		(75	)
Net cash used in operating activities		(377	)		(181	)
Cash flows from investing activities:
Additions to properties		(7	)		(11	)
Proceeds from sales of businesses/assets		537			4
Marketable securities - sales		18			60
Marketable securities - purchases		(16	)		(58	)
Net cash provided by (used in) continuing operations		532			(5	)
Net cash provided by discontinued operations		-			20
Net cash provided by investing activities		532			15
Cash flows from financing activities:
Proceeds from DIP credit agreements		450			686
Repayment of term loans under Original Senior DIP Credit Agreement		(664	)		(134	)
Repayment of term loans under Junior DIP Credit Agreement		(4	)		-
Reorganization items		-			(40	)
Net cash (used in) provided by financing activities		(218	)		512
Effect of exchange rate changes on cash		-			-
Net (decrease) increase in cash and cash equivalents		(63	)		326
Cash and cash equivalents, beginning of period		337			184
Cash and cash equivalents, end of period	$	274		$	510

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

(in millions)	As of June 30, 2013		As of December 31, 2012

Accounts payable	$	272	$	275
Debt		683		683
Pension and other postemployment obligations		189		568
Settlements		1,049		946
Payables and advances to non-filing entities		193		193
Environmental		103		44
Other liabilities subject to compromise		175		192
Liabilities subject to compromise	$	2,664	$	2,901

Accounting Policies, by Policy (Policies)	6 Months Ended
Accounting Policies, by Policy (Policies)	Jun. 30, 2013
Accounting Policies [Abstract]
Basis of Financial Statement Presentation in Chapter 11	BASIS OF PRESENTATION The consolidated interim financial statements are unaudited, and certain information and footnote disclosures related thereto normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) have been omitted in accordance with Rule 10-01 of Regulation S-X.In the opinion of management, the accompanying unaudited consolidated financial statements were prepared following the same policies and procedures used in the preparation of the audited financial statements and reflect all adjustments (consisting of normal recurring adjustments) necessary to present fairly the results of operations, financial position and cash flows of Eastman Kodak Company ("EKC" or the "Company") and all companies directly or indirectly controlled, either through majority ownership or otherwise, (collectively, "Kodak").The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year.These consolidated financial statements should be read in conjunction with Kodak's Annual Report on Form 10-K for the year ended December 31, 2012. On January19, 2012 (the "Petition Date"), Eastman Kodak Company and its U.S. subsidiaries (collectively, the "Debtors")filed voluntary petitions for relief (the "Bankruptcy Filing") under chapter 11 of title 11 of the United States 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 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 continue to operate in the ordinary course of business. Kodak incurred a net loss for the years ended 2012 and 2011, and had a shareholders' deficit as of June 30, 2013 and December 31, 2012.To improve Kodak's performance and address competitive challenges, Kodak has developed a strategic plan for the ongoing operation of the business.Successful implementation of Kodak's plan, however, is subject to numerous risks and uncertainties.In addition, the competitive industry conditions under which Kodak operates have negatively impacted its financial position, results of operations and cash flows and may continue to do so in the future.These factors raise substantial doubt about Kodak's ability to continue as a going concern. The accompanying consolidated financial statements have been prepared assuming that Kodak will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course of business.Kodak's ability to continue as a going concern is contingent upon its ability to comply with the financial and other covenants contained in its debtor-in-possession credit agreements, the Bankruptcy Court's approval of Kodak's plan of reorganization and Kodak's ability to successfully implement the plan, 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, Kodak may sell or otherwise dispose of or liquidate assets or settle liabilities, subject to the approval of the Bankruptcy Court or as otherwise permittedin the ordinary course of business (and subject to restrictions contained in the debtor-in-possession credit agreements and the Backstop Commitment Agreement), for amounts other than those reflected in the accompanying consolidated financial statements.Further, the plan of reorganization 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 Kodak be unable to continue as a going concern or as a consequence of the Bankruptcy Filing.Refer to Note 2, "Bankruptcy Proceedings" for additional information. Certain amounts for prior periods have been reclassified to conform to the current period classification due to the presentation of discontinued operations, assets held for sale and for a change in the segment measure of profitability.Refer to Note 19, "Segment Information" and Note 21, "Discontinued Operations" for additional information.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” ASU No. 2013-02 requires presentation of reclassification adjustments from each component of Accumulated other comprehensive income either in a single note or parenthetically on the face of the financial statements, for those amounts required to be reclassified into Net income in their entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety in the same reporting period, cross-reference to other disclosures is required. The changes to the Accounting Standards Codification (“ASC”) as a result of this update are effective prospectively for interim and annual periods beginning after December 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance required changes in presentation only and did not have an impact on Kodak’s Consolidated Financial Statements. In July 2012, the FASB issued ASU No. 2012-02, “Intangibles-Goodwill and Other (ASC Topic 350) – Testing Indefinite-Lived Intangible Assets for Impairment.” ASU No. 2012-02 amends the impairment test for indefinite-lived intangible assets by allowing companies to first assess the qualitative factors to determine if it is more likely than not that an indefinite-lived intangible asset might be impaired as a basis for determining whether it is necessary to perform the quantitative impairment test. The changes to the ASC as a result of this update are effective prospectively for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 (January 1, 2013 for Kodak). The adoption of this guidance did not impact Kodak’s Consolidated Financial Statements. In December 2011, the FASB issued ASU No. 2011-10, “De-recognition 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 Kodak). The adoption of this guidance did not impact Kodak’s Consolidated Financial Statements. In September 2011, the FASB issued ASU No. 2011-08, “Intangibles-Goodwill and Other (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 Kodak). The adoption of this guidance did not impact Kodak’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. 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 Kodak). The adoption of this guidance required changes in presentation only and did not have an impact on Kodak’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 Kodak). The adoption of this guidance did not have a significant impact on Kodak’s Consolidated Financial Statements. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The ASU provides that a liability related to an unrecognized tax benefit would be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In that case, the liability associated with the unrecognized tax benefit is presented in the financial statements as a reduction to the related deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. In situations in which a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date under the tax law of the jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit will be presented in the financial statements as a liability and will not be combined with deferred tax assets. The guidance is effective prospectively for fiscal years and interim periods within those years beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements. In March 2013, the FASB issued ASU No. 2013-05, “Foreign Currency Matters (Topic 830) - Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU No. 2013-05 specifies that a Cumulative translation adjustment (CTA) should be released into earnings when an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a consolidated foreign entity and the sale or transfer results in the complete or substantially complete liquidation of the foreign entity. For sales of an equity method investment that is a foreign entity, a pro-rata portion of CTA attributable to the investment would be recognized in earnings upon sale of the investment. When an entity sells either a part or all of its investment in a consolidated foreign entity, CTA would be recognized in earnings only if the sale results in the parent no longer having a controlling financial interest in the foreign entity. The changes in the ASC are effective prospectively for annual and interim periods beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements. In February 2013, the FASB issued ASU No. 2013-04, “Liabilities (Topic 405) - Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date." ASU No 2013-04 requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the following: the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this ASU also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this update are effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013 (January 1, 2014 for Kodak) and Kodak is currently evaluating the potential impact, if any, of the adoption on Kodak’s Consolidated Financial Statements.

Note 3 - Liabilities Subject To Compromise (Tables)

6 Months Ended

Jun. 30, 2013

Liabilities Subject to Compromise Disclosures [Abstract]

Liabilities Subject to Compromise [Table Text]

(in millions)	As of June 30, 2013		As of December 31, 2012

Accounts payable	$	272	$	275
Debt		683		683
Pension and other postemployment obligations		189		568
Settlements		1,049		946
Environmental		103		44
Other liabilities subject to compromise		175		192
Liabilities subject to compromise	$	2,471	$	2,708

Note 4 - Reorganization Items, Net (Tables)

6 Months Ended

Jun. 30, 2013

Reorganization Items, Description [Abstract]

Reorganization Items Net [Table]

	Three Months Ended June 30,					Six Months Ended June 30,
(in millions)	2013			2012		2013			2012

Professional fees	$	41		$	45	$	99		$	88
DIP credit agreement financing costs		-			-		-			45
Provision for expected allowed claims		38			115		100			115
Other		(7	)		-		(7	)		-
Reorganization items, net	$	72		$	160	$	192		$	248

Note 5 - Receivables, Net (Tables)

6 Months Ended

Jun. 30, 2013

Receivables [Abstract]

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

	As of
(in millions)	June 30, 2013		December 31, 2012

Trade receivables	$	458	$	532
Miscellaneous receivables		89		101
Total (net of allowances of $25 and $35 as of June 30, 2013 and December 31, 2012, respectively)	$	547	$	633

Note 6 - Inventories, Net (Tables)

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	As of
(in millions)	June 30, 2013		December 31, 2012

Finished goods	$	231	$	236
Work in process		109		87
Raw materials		87		97
Total	$	427	$	420

Note 7 - Goodwill (Tables)

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

(in millions)	Graphics, Entertainment and Commercial Films Segment			Digital Printing and Enterprise Segment		Consolidated Total

Balance as of December 31, 2012:	$	115		$	17	$	132
Impairment		(77	)		-		(77	)
Currency translation adjustments		1			-		1
Balance as of June 30, 2013:	$	39		$	17	$	56

Note 8 - Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2013

Disclosure Text Block Supplement [Abstract]

Other Current Liabilities [Table Text Block]

(in millions)	As of June 30, 2013		As of December 31, 2012

Accrued employment-related liabilities	$	202	$	283
Accrued customer rebates		55		82
Deferred revenue		60		63
Accrued interest		7		107
Accrued restructuring liabilities		48		83
Other		160		218
Total	$	532	$	836

Note 9 - Short-Term Borrowings And Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

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

						As of
(in millions)						June 30, 2013		December 31, 2012
Country	Type	Maturity	Weighted-Average Effective Interest Rate			Carrying Value		Carrying Value

Current portion:
U.S.	Junior DIP Credit Agreement New Money Term Loans	2013		21.26	%	$	458	$	-
U.S.	Junior DIP Credit Agreement Junior Term Loans	2013		12.68	%		372		-
U.S.	Original Senior DIP Credit Agreement	2013		8.63	%		-		659
Germany	Term note	2013		6.16	%		40		38
Brazil	Term note	2013		19.80	%		1		2
							871		699
Non-current portion:
U.S.	Secured term note	2018		10.11	%		248		493
U.S	Secured term note	2019		10.87	%		122		247
							370		740
Liabilities subject to compromise:
U.S.	Term note	2013		6.16	%		20		20
U.S.	Term note	2013		7.25	%		250		250
U.S.	Convertible	2017		12.75	%		400		400
U.S.	Term note	2018		9.95	%		3		3
U.S.	Term note	2021		9.20	%		10		10
							683		683
						$	1,924	$	2,122

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

(in millions)	Carrying Value		Maturity Value

2013	$	871	$	885
2014		-		-
2015		-		-
2016		-		-
2017
2018 and thereafter		370		375
Total	$	1,241	$	1,260

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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

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

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: 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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

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

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

+ Details

Note 10 - Income Taxes (Tables)

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012
(Loss) earnings from continuing operations before income taxes	$	(157	)	$	(306	)	$	174		$	(712	)
Effective tax rate		(32.5	)%		2.9	%		33.3	%		16.4	%
Provision (benefit) for income taxes	$	51		$	(9	)	$	58		$	(117	)
(Benefit) provision for income taxes @ 35%		(55	)		(107	)		61			(249	)
Difference between tax at effective vs. statutory rate	$	106		$	98		$	(3	)	$	132

Note 11 - Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

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

	As of
(in millions)	June 30, 2013		December 31, 2012

Eastman Business Park site, Rochester, NY	$	49	$	49
Other current operating sites		16		9
Sites associated with former operations		20		17
Sites associated with the non-imaging health businesses sold in 1994		40		41
Total	$	125	$	116

Note 12 - Guarantees (Tables)

6 Months Ended

Jun. 30, 2013

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2012	$	29
Actual warranty experience during 2013		(19	)
2013 warranty provisions		10
Accrued warranty obligations as of June 30, 2013	$	20

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

Deferred revenue on extended warranties as of December 31, 2012	$	38
New extended warranty and maintenance arrangements in 2013		89
Recognition of extended warranty and maintenance arrangement revenue in 2013		(89	)
Deferred revenue on extended warranties as of June 30, 2013	$	38

Note 13 - Restructuring Liabilities (Tables)

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

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

Balance as of December 31, 2012	$	38		$	45		$	-		$	-			83

Q1 2013 charges - continuing operations		9			1			2			1			13
Q1 2013 charges - discontinued operations		1			-			-			-			1
Q1 2013 utilization/cash payments		(20	)		(18	)		(2	)		(1	)		(41	)
Q1 2013 other adjustments & reclasses (1)		-			(6	)		-			-			(6	)
Balance as of March 31, 2013	$	28		$	22		$	-		$	-		$	50


Q2 2013 charges - continuing operations	$	28		$	1		$	1		$	3		$	33
Q2 2013 charges - discontinued operations		1			-			-			-			1
Q2 2013 utilization/cash payments		(18	)		(9	)		(1	)		(3	)		(31	)
Q2 2013 other adjustments & reclasses (2)		(5	)		-			-			-			(5	)
Balance as of June 30, 2013	$	34		$	14		$	-		$	-		$	48

Note 14 - Retirement Plans And Other Postretirement Benefits (Tables)

6 Months Ended

Jun. 30, 2013

Compensation and Retirement Disclosure [Abstract]

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

	Three Months Ended June 30,												Six Months Ended June 30,
(in millions)	2013						2012						2013						2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	8		$	3		$	12		$	2		$	16		$	5		$	24		$	6
Interest cost		43			35			50			39			86			71			104			78
Expected return on plan assets		(86	)		(40	)		(98	)		(40	)		(173	)		(80	)		(195	)		(84	)
Amortization of:
Recognized prior service cost		-			-			-			-			-			1			-			1
Recognized net actuarial loss		50			21			44			16			99			42			87			33
Pension expense before special termination benefits, curtailments, and settlements		15			19			8			17			28			39			20			34
Special termination benefits		-			-			2			-			-			-			56			-
Curtailment loss		1			13			-			-			1			13			-			-
Settlement loss		-			-			-			1			-			-			-			1
Net pension expense		16			32			10			18			29			52			76			35
Other plans including unfunded plans		-			2			-			2			-			8			-			6
Total net pension expense	$	16		$	34		$	10		$	20		$	29		$	60		$	76		$	41

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

	Three Months Ended June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Service cost	$	-		$	-		$	-		$	-
Interest cost		1			13			2			26
Amortization of:
Prior service credit		(29	)		(19	)		(57	)		(38	)
Recognized net actuarial loss		2			7			3			15
Total net postretirement benefit (income) expense	$	(26	)	$	1		$	(52	)	$	3

Note 15 - Other Operating (Income) Expenses, Net (Tables)

6 Months Ended

Jun. 30, 2013

Other Operating Income And Other Expense Disclosure [Abstract]

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

	Three Months Ended June 30,					Six Months Ended June 30,
(in millions)	2013			2012		2013			2012

(Income) expenses:
Gain on sale of digital imaging patent portfolio	$	-			-		(535	)		-
Goodwill impairment (1)		-			-		77			-
Gain on sale of property in Mexico (2)		-			-		(34	)		-
Other		(1	)		1		(3	)		-
Total	$	(1	)	$	1	$	(495	)	$	-

Note 18 - Accumulated Other Comprehensive (Loss) Income (Tables)

6 Months Ended

Jun. 30, 2013

Disclosure Text Block [Abstract]

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

(in millions)	Three Months Ended June 30, 2013
	Unrealized Gains (Losses) Related to Available-for-Sale Securities		Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments			Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1	$	(2	)	$	349		$	(2,892	)	$	(2,544	)
Other comprehensive income before reclassifications		-		-			(16	)		361			345
Amounts reclassified from accumulated other comprehensive income		-		-			-			46			46
Net current-period other comprehensive income		-		-			(16	)		407			391
Ending balance	$	1	$	(2	)	$	333		$	(2,485	)	$	(2,153	)

(in millions)	Six Months Ended June 30, 2013
	Unrealized Gains (Losses) Related to Available-for-Sale Securities		Unrealized Gains (Losses) from Hedging Activity			Currency Translation Adjustments		Pension and Other Postretirement Benefit Plan Obligation Changes			Total
Beginning balance	$	1	$	(2	)	$	318	$	(2,933	)	$	(2,616	)
Other comprehensive income before reclassifications		-		-			15		362			377
Amounts reclassified from accumulated other comprehensive income		-		-			-		86			86
Net current-period other comprehensive income		-		-			15		448			463
Ending balance	$	1	$	(2	)	$	333	$	(2,485	)	$	(2,153	)

Reclassifications From Accumulated Other Comprehensive Income [Table Text Block]

(in millions)	Three Months Ended June 30, 2013
Details about Accumulated other comprehensive income components:	Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations

Pension and other postretirement benefit obligation changes:
Amortization of prior-service credit	$	(29	)	(a)
Amortization of actuarial losses		73		(a)
Recognition of losses due to settlements and curtailments		14		(a)
		58			Total before tax
	$	(12	)		Tax expense
Reclassifications for the period	$	46			Net of tax

(in millions)	Six Months Ended June 30, 2013
Details about Accumulated other comprehensive income components:	Amount Reclassified from Accumulated Other Comprehensive Income				Affected Line Item in the Consolidated Statement of Operations
Pension and other postretirement benefit obligation changes:
Amortization of prior-service credit	$	(56	)	(a)
Amortization of actuarial losses		144		(a)
Recognition of losses due to settlements and curtailments		17		(a)
		105			Total before tax
	$	(19	)		Tax expense
Reclassifications for the period		86			Net of tax

Note 19 - Segment Information (Tables)

6 Months Ended

Jun. 30, 2013

Sales [Member]

Note 19 - Segment Information (Tables) [Line Items]

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

	Three Months Ended June 30,				Six Months Ended June 30,
(in millions)	2013		2012		2013		2012

Net sales from continuing operations:

Graphics, Entertainment & Commercial Films	$	371	$	446	$	757	$	826
Digital Printing and Enterprise		198		223		395		439
All Other		14		30		25		54
Consolidated total	$	583	$	699	$	1,177	$	1,319

Total Assets [Member]

Note 19 - Segment Information (Tables) [Line Items]

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

(in millions)	As of June 30, 2013		As of December 31, 2012

Segment total assets:

Graphics, Entertainment and Commercial Films	$	1,209	$	1,216
Digital Printing and Enterprise		487		516
All Other		86		314
Total of reportable segments		1,782		2,046
Cash and marketable securities		1,018		1,139
Deferred income tax assets		488		545
Assets held for sale		527		556
Consolidated total assets	$	3,815	$	4,286

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

	Three Months Ended June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes:

Graphics, Entertainment and Commercial Films	$	(5	)	$	(26	)	$	10		$	(131	)
Digital Printing and Enterprise		(13	)		(61	)		(30	)		(163	)
All Other		1			-			(1	)		(1	)
Total of reportable segments		(17	)		(87	)		(21	)		(295	)
Restructuring costs and other		(33	)		(6	)		(46	)		(86	)
Corporate components of pension and OPEB income (expense) (1)		14			(5	)		26			(6	)
Other operating income (expenses), net		1			(1	)		495			1
Legal contingencies, settlements and other		-			(5	)		-			(1	)
Loss on early extinguishment of debt, net		-			-			(6	)		(7	)
Interest expense		(47	)		(36	)		(72	)		(67	)
Other income (charges), net		(3	)		(6	)		(10	)		(3	)
Reorganization items, net		(72	)		(160	)		(192	)		(248	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(157	)	$	(306	)	$	174		$	(712	)

Note 20 - Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2013

Derivatives Not Designated as Hedging Instruments [Member]

Note 20 - Financial Instruments (Tables) [Line Items]

Derivative Instruments, Gain (Loss) [Table Text Block]

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Gain (Loss) Recognized in Income on Derivative
(in millions)		For the three months ended June 30,					For the six months ended June 30,
		2013			2012		2013			2012

Foreign currency exchange contracts	Other income (charges), net	$	(3	)	$	4	$	(1	)	$	(4	)

Fair Value, Measurements, Recurring [Member]

Note 20 - Financial Instruments (Tables) [Line Items]

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

(in millions)		Value Of Items Recorded At Fair Value As of June 30, 2013
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	3	$	3	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

Derivatives
Short-term foreign exchange contracts	Receivables, net		2		-		2		-

LIABILITIES

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

(in millions)		Value Of Items Recorded At Fair Value As of December 31, 2012
		Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Short-term available-for-sale	Other current assets	$	4	$	4	$	-	$	-
Long-term available-for-sale	Other long-term assets		7		7		-		-

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

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

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

			Value Of Items Not Recorded At Fair Value As of June 30, 2013
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities

Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		871		-		871		-
		Fair value		895		-		895		-

Long-term debt	Long-term debt, net of current portion	Carrying value		370		-		370		-
		Fair value		383		-		383		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		80		-		80		-

			Value Of Items Not Recorded At Fair Value As of December 31, 2012
			Total		Level 1		Level 2		Level 3
ASSETS
Marketable securities
Long-term held-to-maturity	Other long-term assets	Carrying value	$	23	$	23	$	-	$	-
		Fair value		23		23		-		-
LIABILITIES
Debt
Short-term debt	Short-term borrowings and current portion of long-term debt	Carrying value		699		-		699		-
		Fair value		686		-		686		-

Long-term debt	Long-term debt, net of current portion	Carrying value		740		-		740		-
		Fair value		606		-		606		-

Debt subject to compromise	Liabilities subject to compromise	Carrying value		683		-		683		-
		Fair value		72		-		72		-

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

(in millions)	Three Months Ended June 30,						Six Months Ended June 30,
	2013			2012			2013			2012

Net loss	$	(6	)	$	(6	)	$	(15	)	$	(13	)

Derivative Instruments, Gain (Loss) [Table Text Block]

Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in OCI on Derivative (Effective Portion)				Gain (Loss) Reclassified from Accumulated OCI Into Cost of Sales (Effective Portion)					Gain (Loss) Recognized in Income on Derivative (Ineffective Portion and Amount Excluded from Effectiveness Testing)
(in millions)	For the three months ended June 30,				For the three months ended June 30,					For the three months ended June 30,
	2013		2012		2013		2012			2013		2012

Commodity contracts	$	-	$	-	$	-	$	(3	)	$	-	$	-

	For the six months ended June 30,				For the six months ended June 30,					For the six months ended June 30,
	2013		2012		2013		2012			2013		2012

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

Note 21 - Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2013

Income Statement [Member]

Note 21 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

	Three Months Ended June 30,						Six Months Ended June 30,
(in millions)	2013			2012			2013			2012

Revenues from Personalized Imaging and Document Imaging operations	$	289		$	340		$	537		$	639
Revenues from Digital Capture and Devices operations		2			15			5			33
Revenues from Kodak Gallery operations		-			13			-			27
Revenues from other discontinued operations		8			11			15			24
Total revenues from discontinued operations	$	299		$	379		$	557		$	723

Pre-tax (loss) income from Personalized Imaging and Document Imaging operations	$	(19	)	$	18		$	(48	)	$	9
Pre-tax income (loss) from Digital Capture and Devices operations		3			(21	)		2			(72	)
Pre-tax income from Kodak Gallery operations		-			9			-			3
Pre-tax loss from other discontinued operations		(2	)		-			(17	)		(4	)
(Benefit) provision for income taxes related to discontinued operations		(2	)		8			(6	)		6
Loss from discontinued operations, net of income taxes	$	(16	)	$	(2	)	$	(57	)	$	(70	)

Balance Sheet [Member]

Note 21 - Discontinued Operations (Tables) [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

(in millions)	As of June 30, 2013		As of December 31, 2012

Receivables, net	$	142	$	158
Inventories, net		126		123
Property, plant and equipment, net		75		86
Goodwill		140		146
Other assets		44		43
Current assets held for sale	$	527	$	556

Trade payables	$	55	$	77
Miscellaneous payables and accruals		147		137
Pension liabilities		1,423		1,525
Other liabilities		17		12
Liabilities subject to compromise		8		8
Current liabilities held for sale	$	1,650	$	1,759

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Tables)

6 Months Ended

Jun. 30, 2013

Condensed Combined Debtor In Possession Financial Information [Abstract]

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

	Three Months Ended						Six Months Ended
(in millions)	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2012

Net sales
Products	$	223		$	279		$	445		$	554
Services		49			53			100			109
Licensing & royalties		1			2			35			(56	)
Total net sales	$	273		$	334		$	580		$	607
Cost of sales
Products	$	191		$	295		$	397		$	592
Services		38			50			81			104
Total cost of sales	$	229		$	345		$	478		$	696
Gross profit	$	44		$	(11	)	$	102		$	(89	)
Selling, general and administrative expenses		59			89			116			186
Research and development costs		21			34			42			74
Restructuring costs and other		6			(1	)		12			61
Other operating (income) expenses, net		2			1			(460	)		(1	)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes		(44	)		(134	)		392			(409	)
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)		46			33			69			63
Loss on early extinguishment of debt		-			-			6			7
Other income (charges), net		25			(2	)		29			-
Reorganization items, net		72			160			192			248
(Loss) earnings from continuing operations before income taxes		(137	)		(329	)		154			(727	)
Benefit for income taxes		(7	)		(10	)		(17	)		(145	)
(Loss) earnings from continuing operations		(130	)		(319	)		171			(582	)
Loss from discontinued operations, net of income taxes		(23	)		(22	)		(45	)		(84	)
NET (LOSS) EARNINGS ATTRIBUTABLE TO DEBTOR ENTITIES		(153	)		(341	)		126			(666	)
Equity in (loss) earnings of non-filing entities, net of tax		(71	)		42			(67	)		1
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$	(224	)	$	(299	)	$	59		$	(665	)

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

(in millions)	Three Months Ended						Six Months Ended
	June 30, 2013			June 30, 2012			June 30, 2013		June 30, 2012

NET EARNINGS (LOSS) ATTRIBUTABLE TO DEBTOR ENTITIES	$	(153	)	$	(341	)	$	126	$	(666	)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2013, respectively, and $1 and $2 for the three and six months ended June 30, 2012		-			2			-		4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		-			(1	)		-		-
Currency translation adjustments		(1	)		2			-		3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 and $12 for the three and six months ended June 30, 2013, respectively, and $0 for the three and six months ended June 30, 2012		331			20			352		40
Total comprehensive income (loss), net of tax	$	177		$	(318	)	$	478	$	(619	)

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

(in millions)	Three Months Ended						Six Months Ended
	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2012


Retained earnings at beginning of period	$	3,653		$	4,484		$	3,378		$	4,910
Net earnings (loss) and change in equity in earnings (loss) of non-filing entities attributable to Debtor Entities		(84	)		(299	)		222			(665	)
Loss from issuance of treasury stock		-			-			(31	)		(60	)
Retained earnings at end of period	$	3,569		$	4,185		$	3,569		$	4,185

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

(in millions)	As of June 30, 2013			As of December 31, 2012
ASSETS
Current Assets
Cash and cash equivalents	$	274		$	337
Receivables, net		133			160
Receivables and advances from non-filing entities, net		169			159
Inventories, net		221			233
Other current assets		48			48
Assets held for sale		179			166
Total current assets		1,024			1,103
Property, plant and equipment, net of accumulated depreciation of $2,944 and $3,068, respectively		341			395
Goodwill		46			123
Investment in non-filing entities		2,060			1,964
Other long-term assets		22			1
TOTAL ASSETS	$	3,493		$	3,586
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities
Accounts payable, trade	$	158		$	172
Short-term borrowings and current portion of long-term debt		830			659
Other current liabilities		251			427
Liabilities held for sale		120			106
Total current liabilities		1,359			1,364
Long-term debt, net of current portion		370			740
Other long-term liabilities		222			281
Liabilities subject to compromise		2,665			2,901

Total Liabilities		4,616			5,286

Equity (Deficit)
Common stock, $2.50 par value		978			978
Additional paid in capital		1,105			1,105
Retained earnings		3,569			3,378
Accumulated other comprehensive loss		(1,063	)		(1,415	)
		4,589			4,046
Less: Treasury stock, at cost		(5,712	)		(5,746	)
Total Eastman Kodak Company shareholders’ deficit		(1,123	)		(1,700	)
Noncontrolling interests		-			-
Total deficit		(1,123	)		(1,700	)

TOTAL LIABILITIES AND DEFICIT	$	3,493		$	3,586

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

	Six Months Ended
(in millions)	June 30, 2013			June 30, 2012

Cash flows from operating activities:
Net earnings (loss) attributable to debtor entities	$	129		$	(666	)
Adjustments to reconcile to net cash used in operating activities:
Loss from discontinued operations, net of income taxes		45			84
Depreciation and amortization		55			66
Gain on sales of businesses/assets		(535	)		(1	)
Loss on early extinguishment of debt		6			7
Non-cash restructuring costs, asset impairments and other charges		80			5
Non-cash reorganization items, net		91			205
Provision for deferred income taxes		3			28
Decrease in receivables		13			28
Decrease in inventories		9			10
(Decrease) increase in liabilities excluding borrowings		(214	)		149
Other items, net		(51	)		(21	)
Total adjustments		(498	)		560
Net cash used in continuing operations		(369	)		(106	)
Net cash used in discontinued operations		(8	)		(75	)
Net cash used in operating activities		(377	)		(181	)
Cash flows from investing activities:
Additions to properties		(7	)		(11	)
Proceeds from sales of businesses/assets		537			4
Marketable securities - sales		18			60
Marketable securities - purchases		(16	)		(58	)
Net cash provided by (used in) continuing operations		532			(5	)
Net cash provided by discontinued operations		-			20
Net cash provided by investing activities		532			15
Cash flows from financing activities:
Proceeds from DIP credit agreements		450			686
Repayment of term loans under Original Senior DIP Credit Agreement		(664	)		(134	)
Repayment of term loans under Junior DIP Credit Agreement		(4	)		-
Reorganization items		-			(40	)
Net cash (used in) provided by financing activities		(218	)		512
Effect of exchange rate changes on cash		-			-
Net (decrease) increase in cash and cash equivalents		(63	)		326
Cash and cash equivalents, beginning of period		337			184
Cash and cash equivalents, end of period	$	274		$	510

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

(in millions)	As of June 30, 2013		As of December 31, 2012

Accounts payable	$	272	$	275
Debt		683		683
Pension and other postemployment obligations		189		568
Settlements		1,049		946
Payables and advances to non-filing entities		193		193
Environmental		103		44
Other liabilities subject to compromise		175		192
Liabilities subject to compromise	$	2,664	$	2,901

Note 2 - Bankruptcy Proceedings (Details)	Jun. 26, 2013	Jun. 25, 2013
Maximum [Member]
Note 2 - Bankruptcy Proceedings (Details) [Line Items]
Line of Credit Facility Maturity Period	5 years	5 years
Minimum [Member]
Note 2 - Bankruptcy Proceedings (Details) [Line Items]
Line of Credit Facility Maturity Period	90 years	90 years

Note 3 - Liabilities Subject To Compromise (Details) $ in Millions	Jun. 30, 2013 USD ($)
Retiree Committee Agreement [Member]
Note 3 - Liabilities Subject To Compromise (Details) [Line Items]
Bankruptcy Claims, Amount of Claims Settled	$ 650
KERIP and KURIP Stipulation Agreement [Member]
Note 3 - Liabilities Subject To Compromise (Details) [Line Items]
Bankruptcy Claims, Amount of Claims Settled	$ 244

Note 3 - Liabilities Subject To Compromise (Details) - Pre-Petition Liabilities Subject to Compromise - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Pre-Petition Liabilities Subject to Compromise [Abstract]
Accounts payable	$ 272	$ 275
Debt	683	683
Pension and other postemployment obligations	189	568
Settlements	1,049	946
Environmental	103	44
Other liabilities subject to compromise	175	192
Liabilities subject to compromise	$ 2,471	$ 2,708

Note 4 - Reorganization Items, Net (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Reorganization items, net [Member]
Note 4 - Reorganization Items, Net (Details) [Line Items]
Payments for Restructuring	$ 58	$ 38	$ 101	$ 83

Note 4 - Reorganization Items, Net (Details) - Summary of Reorganization Items, Net - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Summary of Reorganization Items, Net [Abstract]
Professional fees	$ 41	$ 45	$ 99	$ 88
DIP credit agreement financing costs				45
Provision for expected allowed claims	38	115	100	115
Other	(7)		(7)
Reorganization items, net	$ 72	$ 160	$ 192	$ 248

Note 5 - Receivables, Net (Details) - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 59	$ 99

Note 5 - Receivables, Net (Details) - Summary of Receivables, Net - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Summary of Receivables, Net [Abstract]
Trade receivables	$ 458	$ 532
Miscellaneous receivables	89	101
Total (net of allowances of $25 and $35 as of June 30, 2013 and December 31, 2012, respectively)	$ 547	$ 633

Note 5 - Receivables, Net (Details) - Summary of Receivables, Net (Parentheticals) - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Summary of Receivables, Net [Abstract]
Allowances	$ 25	$ 35

Note 6 - Inventories, Net (Details) - Summary of Inventories - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Summary of Inventories [Abstract]
Finished goods	$ 231	$ 236
Work in process	109	87
Raw materials	87	97
Total	$ 427	$ 420

Note 7 - Goodwill (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill, Impairment Loss

^[1]

$ 77

[1]	Refer to Note 7, "Goodwill," in the Notes to Financial Statements.

Note 7 - Goodwill (Details) - Carrying Value of Goodwill by Reportable Segments - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Graphics, Entertainment and Commercial Films Segment [Member]

Goodwill [Line Items]

Balance

$ 115

Impairment

(77)

Currency translation adjustments

Balance

$ 39

Digital Printing and Enterprise Segment [Member]

Goodwill [Line Items]

Balance

132

Impairment

^[1]

(77)

Currency translation adjustments

Balance

$ 56

[1]	Refer to Note 7, "Goodwill," in the Notes to Financial Statements.

Note 8 - Other Current Liabilities (Details) - Summary of Other Current Liabilities - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Summary of Other Current Liabilities [Abstract]
Accrued employment-related liabilities	$ 202	$ 283
Accrued customer rebates	55	82
Deferred revenue	60	63
Accrued interest	7	107
Accrued restructuring liabilities	48	83
Other	160	218
Total	$ 532	$ 836

Note 9 - Short-Term Borrowings And Long-Term Debt (Details) - USD ($)	Aug. 02, 2013	Jul. 31, 2013	Mar. 22, 2013	Jun. 26, 2013	Jun. 25, 2013	Feb. 14, 2012
Minimum [Member] \| ABL Sub Credit Facility [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Minimum [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Prepayment For Proceeds From Asset Sales Requirement			$ 200,000,000
Percentage of Net Cash Proceeds from Specified Asset Sales Requiring Prepayment Greater Than Requirement Amount			0.00%
Consolidated Adjusted EBITDA Credit Agreement Level			$ 35,000,000
Commercial Imaging Adjusted EBITDA Credit Agreement Level			58,000,000
Line of Credit Facility Maturity Period				90 years	90 years
Maximum [Member] \| DIP Credit Agreement [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Retained Proceeds Allowed Maximum						$ 2,250,000,000
Maximum [Member] \| ABL Sub Credit Facility [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Maximum [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Prepayment For Proceeds From Asset Sales Requirement			$ 600,000,000
Percentage of Net Cash Proceeds from Specified Asset Sales Requiring Prepayment Greater Than Requirement Amount			75.00%
Consolidated Adjusted EBITDA Credit Agreement Level			$ 171,000,000
Commercial Imaging Adjusted EBITDA Credit Agreement Level			$ 202,000,000
Line of Credit Facility Maturity Period				5 years	5 years
Retained Proceeds Allowed Maximum						$ 2,250,000,000
Year One [Member] \| First Lien Term Loan [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Call Premiums		$ 102
Year Two [Member] \| First Lien Term Loan [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Call Premiums		101
Year Two [Member] \| Second Lien Note Holders [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Call Premiums		103
Year Three [Member] \| Second Lien Note Holders [Member]
Note 9 - Short-Term Borrowings And Long-Term Debt (Details) [Line Items]
Call Premiums		$ 101

Note 9 - Short-Term Borrowings And Long-Term Debt (Details) - Long-term Debt and Related Maturities and Interest Rates - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
2013 [Member] \| U.S. [Member] \| Junior DIP Credit Agreement New Money Term Loans [Member]
Current portion:
Weighted-Average Effective Interest Rate	21.26%
Carrying Value	$ 458
2013 [Member] \| U.S. [Member] \| Junior DIP Credit Agreement Term Loan [Member]
Current portion:
Weighted-Average Effective Interest Rate	12.68%
Carrying Value	$ 372
2013 [Member] \| U.S. [Member] \| Original Senior DIP Credit Agreement [Member]
Current portion:
Weighted-Average Effective Interest Rate	8.63%
Carrying Value		$ 659
2013 [Member] \| U.S. [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	6.16%
Carrying Value	$ 20	20
2013 [Member] \| U.S. [Member]
Current portion:
Weighted-Average Effective Interest Rate	7.25%
Carrying Value	$ 250	250
2013 [Member] \| Germany [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	6.16%
Carrying Value	$ 40	38
2013 [Member] \| Brazil [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	19.80%
Carrying Value	$ 1	2
2018 [Member] \| U.S. [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	9.95%
Carrying Value	$ 3	3
2018 [Member] \| U.S. [Member] \| Secured Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	10.11%
Carrying Value	$ 248	493
2019 [Member] \| U.S. [Member] \| Secured Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	10.87%
Carrying Value	$ 122	247
2017 [Member] \| U.S. [Member] \| Convertible [Member]
Current portion:
Weighted-Average Effective Interest Rate	12.75%
Carrying Value	$ 400	400
2021 [Member] \| U.S. [Member] \| Term Note [Member]
Current portion:
Weighted-Average Effective Interest Rate	9.20%
Carrying Value	$ 10	10
Current portion long-term debt [Member]
Current portion:
Carrying Value	871	699
long-term debt [Member]
Current portion:
Carrying Value	370	740
Liabilities Subject to Compromise [Member]
Current portion:
Carrying Value	683	683
Carrying Value	$ 1,924	$ 2,122

Note 9 - Short-Term Borrowings And Long-Term Debt (Details) - Annual Maturities of Long-term Debt $ in Millions	Jun. 30, 2013 USD ($)
Annual Maturities of Long-term Debt [Abstract]
2013	$ 871
2013	885
2017
2018 and thereafter	370
2018 and thereafter	375
Total	1,241
Total	$ 1,260

Note 10 - Income Taxes (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
Note 10 - Income Taxes (Details) - USD ($) $ in Millions	Mar. 31, 2011	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%	35.00%	35.00%	35.00%
Deferred Tax Assets, Valuation Allowance		$ 45	$ 16	$ 45	$ 16
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority			$ (123)		$ (123)
Recognition Revenue Reductions	$ 61

Note 10 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Tax (Benefit) Provision Reconciliation [Abstract]
(Loss) earnings from continuing operations before income taxes	$ (157)	$ (306)	$ 174	$ (712)
Effective tax rate	(32.50%)	2.90%	33.30%	16.40%
Provision (benefit) for income taxes	$ 51	$ (9)	$ 58	$ (117)
(Benefit) provision for income taxes @ 35%	(55)	(107)	61	(249)
Difference between tax at effective vs. statutory rate	$ 106	$ 98	$ (3)	$ 132

Note 10 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Tax (Benefit) Provision Reconciliation [Abstract]
Income taxes 35%	35.00%	35.00%	35.00%	35.00%

Note 11 - Commitments and Contingencies (Details) $ in Millions		3 Months Ended	6 Months Ended
	Jun. 17, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Sep. 30, 2012
Historical [Member]
Note 11 - Commitments and Contingencies (Details) [Line Items]
Environmental Expense and Liabilities	$ 99		$ 99
Surety Bond [Member]
Note 11 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 25		$ 25
Junior DIP Facility [Member]
Note 11 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		128		128
Bank Guarantee and Letter of Credit [Member]
Note 11 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		11		11
Cash and Investment In Trust [Member]
Note 11 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		33		33
Litigation Settlement, Amount	$ 49	(5)		(1)
Percentage of Liability Above $99 Million	50.00%		50.00%
Assets Held-in-trust			$ 23
SiteContingencyNumberOfSitesWithHazardousSubstances					8
Guarantor Obligations, Maximum Exposure, Undiscounted			$ 34
Loss Contingency, Estimate of Possible Loss		$ 62		$ 62

Note 11 - Commitments and Contingencies (Details) - Site Contingency - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency	$ 49	$ 49
Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency	16	9
Sites Associated With Other Operations [Member]
Site Contingency [Line Items]
Site Contingency	20	17
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency	40	41
Site Contingency	$ 125	$ 116

Note 12 - Guarantees (Details) $ in Millions	6 Months Ended
Note 12 - Guarantees (Details) $ in Millions	Jun. 30, 2013 USD ($)
Third Party and Subsidiaries Financial Guarantees [Member]
Note 12 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 96
Parent Guarantees [Member]
Note 12 - Guarantees (Details) [Line Items]
Guarantor Obligations, Current Carrying Value	40
Credit Agreement [Member]
Note 12 - Guarantees (Details) [Line Items]
Guarantor Obligations, Current Carrying Value	20
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 34
GuaranteeTermForProductAndShortTermEquipmentLeasingArrangements	90 days
GuaranteeTermForLongTermEquipmentLeasingArrangements	5 years
Guarantor Obligations, Current Carrying Value	$ 80
GuaranteesRecordedAsShortTermBorrowingsCurrentPortionOfLongTermDebt	40
Extended Product Warranty Accrual, Payments	$ 79

Note 12 - Guarantees (Details) - Change in Accrued Warranty Obligations $ in Millions	6 Months Ended
	Jun. 30, 2013 USD ($)
Change in Accrued Warranty Obligations [Abstract]
Accrued warranty obligations	$ 29
Actual warranty experience during 2013	(19)
2013 warranty provisions	10
Accrued warranty obligations	$ 20

Note 12 - Guarantees (Details) - Deferred Revenue $ in Millions	6 Months Ended
	Jun. 30, 2013 USD ($)
Deferred Revenue [Abstract]
Deferred revenue on extended warranties	$ 38
New extended warranty and maintenance arrangements in 2013	89
Recognition of extended warranty and maintenance arrangement revenue in 2013	(89)
Deferred revenue on extended warranties	$ 38

Note 13 - Restructuring Liabilities (Details) $ in Millions	3 Months Ended			6 Months Ended
Note 13 - Restructuring Liabilities (Details) $ in Millions	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)
Digital Printing and Enterprise Segment [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges	$ 16			$ 5
Graphics, Entertainment and Commercial Films Segment [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges	$ 17			21
Personalized and Document Imaging Segment [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges				$ 20
Manufacturing Research and Development and Administrative [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges		$ 2
Administrative Positions [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	100			175
Manufacturing/Service Positions [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Positions Eliminated				6
Restructuring and Related Cost, Number of Positions Eliminated	200			350
Research and Development Positions [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	25			25
Inventory Write-Downs [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment	$ 1			$ 2
Other discontinued operations [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment	$ 1			$ 2
United States and Canada [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	200			300
World [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated	125			250
Discontinued Operations [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges	$ 1
Liabilities Subject to Compromise [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment		(5)
Foreign Currency Translation [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
Restructuring Reserve, Accrual Adjustment		(1)
Gross Restructuring Charges [Member]
Note 13 - Restructuring Liabilities (Details) [Line Items]
RestructuringCharges	34
Restructuring Reserve, Accrual Adjustment		$ (6)
Severance Costs	5
RestructuringCharges	29		$ 4	$ 40	$ 83
Accelerated Depreciation	3			$ 4
Charges Reported In Restructuring Costs	$ 29
Restructuring and Related Cost, Number of Positions Eliminated	325			550
Other Restructuring Costs				$ 48

Note 13 - Restructuring Liabilities (Details) - Restructuring Liabilities - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Severance Reserve [Member] | Continuing Operations [Member]

Restructuring Cost and Reserve [Line Items]

Charges

$ 28

$ 9

Severance Reserve [Member] | Discontinuing Operations [Member]

Restructuring Cost and Reserve [Line Items]

Charges

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

Restructuring Cost and Reserve [Line Items]

Utilization/cash payments

(18)

(20)

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

Restructuring Cost and Reserve [Line Items]

Other adjustments & reclasses

(5)

^[1]

^[2]

Severance Reserve [Member]

Restructuring Cost and Reserve [Line Items]

Balance

$ 38

Balance

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

Restructuring Cost and Reserve [Line Items]

Charges

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

Restructuring Cost and Reserve [Line Items]

Utilization/cash payments

(9)

(18)

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

Restructuring Cost and Reserve [Line Items]

Other adjustments & reclasses

^[1]

(6)

^[2]

Exit Costs Reserve [Member]

Restructuring Cost and Reserve [Line Items]

Balance

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

Restructuring Cost and Reserve [Line Items]

Charges

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

Restructuring Cost and Reserve [Line Items]

Utilization/cash payments

(1)

(2)

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

Restructuring Cost and Reserve [Line Items]

Other adjustments & reclasses

^[1]

^[2]

Accelerated Depreciation [Member] | Continuing Operations [Member]

Restructuring Cost and Reserve [Line Items]

Charges

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

Restructuring Cost and Reserve [Line Items]

Utilization/cash payments

(3)

(1)

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

Restructuring Cost and Reserve [Line Items]

Other adjustments & reclasses

^[1]

^[2]

Continuing Operations [Member]

Restructuring Cost and Reserve [Line Items]

Charges

Discontinuing Operations [Member]

Restructuring Cost and Reserve [Line Items]

Charges

Utilization/cash payments [Member]

Restructuring Cost and Reserve [Line Items]

Utilization/cash payments

(31)

(41)

Other adjustments & reclasses [Member]

Restructuring Cost and Reserve [Line Items]

Other adjustments & reclasses

(5)

^[1]

(6)

^[2]

Balance

Charges

$ 4

$ 83

Other adjustments & reclasses

(6)

Balance

$ 48

$ 50

$ 48

[1]	The $(5) million represents severance-related charges for pension plan curtailments, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position.
[2]	The $(6) million includes $(5) million for amounts reclassified as Liabilities subject to compromise, and $(1) million of foreign currency translation adjustments.

Note 14 - Retirement Plans And Other Postretirement Benefits (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2013
Restructuring Charges [Member]
Note 14 - Retirement Plans And Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		$ 5
US and Non US Defined Benefit Pension Plans [Member]
Note 14 - Retirement Plans And Other Postretirement Benefits (Details) [Line Items]
Pension Contributions		19
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year		18
US and Canada postretirement pension plan [Member]
Note 14 - Retirement Plans And Other Postretirement Benefits (Details) [Line Items]
Pension Contributions		2
Discontinued Operations [Member]
Note 14 - Retirement Plans And Other Postretirement Benefits (Details) [Line Items]
Pension Expense	$ 15	30
Pension Expense	14	29
Defined Benefit Plan, Special Termination Benefits	2	56
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	$ (372)	(9)
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year		$ 6

Note 14 - Retirement Plans And Other Postretirement Benefits (Details) - Major Funded And Unfunded Defined Benefit Plan - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
U.S. [Member]
Major defined benefit plans:
Service cost	$ 8	$ 12	$ 16	$ 24
Interest cost	43	50	86	104
Expected return on plan assets	(86)	(98)	(173)	(195)
Amortization of:
Recognized net actuarial loss	50	44	99	87
Pension expense before special termination benefits, curtailments, and settlements	15	8	28	20
Special termination benefits		2		56
Curtailment loss	1		1
Net pension expense	16	10	29	76
Total net pension expense	16	10	29	76
Non-U.S. [Member]
Major defined benefit plans:
Service cost	3	2	5	6
Interest cost	35	39	71	78
Expected return on plan assets	(40)	(40)	(80)	(84)
Amortization of:
Recognized prior service cost			1	1
Recognized net actuarial loss	21	16	42	33
Pension expense before special termination benefits, curtailments, and settlements	19	17	39	34
Curtailment loss	13		13
Settlement loss		1		1
Net pension expense	32	18	52	35
Other plans including unfunded plans	2	2	8	6
Total net pension expense	34	$ 20	60	$ 41
Special termination benefits	(2)		(56)
Curtailment loss	$ 372		$ 9

Note 14 - Retirement Plans And Other Postretirement Benefits (Details) - Pension (Income) Expense From Continuing Operations For All Defined Benefit Plans - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Postretirement Benefit Plan [Member]
Note 14 - Retirement Plans And Other Postretirement Benefits (Details) - Pension (Income) Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Interest cost	$ 1	$ 13	$ 2	$ 26
Amortization of:
Prior service credit	(29)	(19)	(57)	(38)
Recognized net actuarial loss	2	7	3	15
Total net postretirement benefit (income) expense	$ (26)	$ 1	$ (52)	$ 3

Note 15 - Other Operating (Income) Expenses, Net (Details) - USD ($)
$ in Millions

1 Months Ended

3 Months Ended

6 Months Ended

Mar. 31, 2012

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Pre-Tax Amount [Member]

Note 15 - Other Operating (Income) Expenses, Net (Details) [Line Items]

Gains (Losses) on Sales of Investment Real Estate

$ 34

Sales of Real Estate

$ 41

Sale Leaseback Term

1 year

Gains (Losses) on Sales of Investment Real Estate

^[1]

$ 34

[1]

Note 15 - Other Operating (Income) Expenses, Net (Details) - Other Income and Expenses - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Other Income and Expenses [Abstract]

Gain on sale of digital imaging patent portfolio

$ (535)

Goodwill impairment (1)

^[1]

Gain on sale of property in Mexico (2)

^[2]

(34)

Other

(1)

(3)

Total

$ (1)

$ 1

$ (495)

$ (1)

[1]

Refer to Note 7, "Goodwill," in the Notes to Financial Statements.

[2]

Note 16 - Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Earnings Per Share [Abstract]
Weighted Average Number of Shares Outstanding, Basic	272.8		272.7
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	7.6	11.5	7.6	11.5
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants	40.0	40.0	40.0
Aggregate Principal Amount Of Convertible Security Convertible Senior Notes (in Dollars)	$ 400	$ 400	$ 400	$ 400
Weighted Average Number of Shares Outstanding, Basic and Diluted	272.8	271.9	272.7	271.5

Note 17 - Shareholders' Equity (Details) - $ / shares shares in Millions	Jun. 30, 2013	Dec. 31, 2012
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	950
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 2.50	$ 2.50
Common Stock, Shares, Issued		391
Treasury Stock, Shares	118	119

Note 18 - Accumulated Other Comprehensive (Loss) Income (Details) - Changes in Accumulated Other Comprehensive Income (Loss) by Component - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Changes in Accumulated Other Comprehensive Income (Loss) by Component [Abstract]
Unrealized Gains (Losses) Related to Available-for-Sale Securities	$ 1		$ 1
Unrealized Gains (Losses) from Hedging Activity	(2)		(2)
Currency Translation Adjustments	349		318
Pension and Other Postretirement Benefit Plan Obligation Changes	(2,892)		(2,933)
Total	(2,544)		(2,616)
Currency Translation Adjustments	(16)		15
Pension and Other Postretirement Benefit Plan Obligation Changes	361		362
Total	345		377
Pension and Other Postretirement Benefit Plan Obligation Changes	46		86
Total	46		86
Currency Translation Adjustments	(16)	$ 11	15	$ (4)
Pension and Other Postretirement Benefit Plan Obligation Changes	407	$ 33	448	$ 61
Total	391		463
Unrealized Gains (Losses) Related to Available-for-Sale Securities	1		1
Unrealized Gains (Losses) from Hedging Activity	(2)		(2)
Currency Translation Adjustments	333		333
Pension and Other Postretirement Benefit Plan Obligation Changes	(2,485)		(2,485)
Total	$ (2,153)		$ (2,153)

Note 18 - Accumulated Other Comprehensive (Loss) Income (Details) - Reclassifications out of Accumulated Other Comprehensive Income - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Amounts Reclassified From Accumulated Other Comprehensive Income [Member]

Pension and other postretirement benefit obligation changes:

Amortization of prior-service cost (credit)

^[1]

$ (29)

$ (56)

Amortization of actuarial losses

^[1]

144

Recognition of losses due to settlements

^[1]

105

(12)

(19)

Reclassifications for the period

$ (23)

$ (17)

$ (30)

$ (32)

[1]	See Note 14, "Retirement Plans and Other Postretirement Benefits," regarding the pensions and other postretirement plan obligation changes.

Note 19 - Segment Information (Details)	3 Months Ended
Note 19 - Segment Information (Details)	Jun. 30, 2013	Sep. 30, 2012
Segment Reporting [Abstract]
Number of Reportable Segments	2	3

Note 19 - Segment Information (Details) - Net Sales from Continuing Operations - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Graphics, Entertainment and Commercial Films Segment [Member]
Net sales from continuing operations:
Net sales from continuing operations	$ 371	$ 446	$ 757	$ 826
Digital Printing and Enterprise Segment [Member]
Net sales from continuing operations:
Net sales from continuing operations	198	223	395	439
All Other [Member]
Net sales from continuing operations:
Net sales from continuing operations	14	30	25	54
Net sales from continuing operations	$ 583	$ 699	$ 1,177	$ 1,319

Note 19 - Segment Information (Details) - Earnings (Loss) from Continuing Operations Before Interest Expense, Other Income (Charges), Net and Income Taxes - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 17, 2013

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Graphics, Entertainment and Commercial Films Segment [Member]

Segment Reporting Information [Line Items]

Total of reportable segments

$ (5)

$ (26)

$ 10

$ (131)

Restructuring costs and other

(17)

(21)

Digital Printing and Enterprise Segment [Member]

Segment Reporting Information [Line Items]

Total of reportable segments

(13)

(61)

(30)

(163)

Restructuring costs and other

(16)

(5)

All Other [Member]

Segment Reporting Information [Line Items]

Total of reportable segments

(1)

Corporate Segment [Member]

Segment Reporting Information [Line Items]

Total of reportable segments

(17)

(87)

(21)

(295)

Restructuring costs and other [Member]

Segment Reporting Information [Line Items]

Restructuring costs and other

(33)

(6)

(46)

(86)

Total of reportable segments

(35)

(104)

454

(387)

Restructuring costs and other

(29)

(4)

(40)

(83)

Corporate components of pension and OPEB income (expense) (1)

^[1]

(5)

(6)

Other operating income (expenses), net

(1)

495

Legal contingencies, settlements and other

$ 49

(5)

(1)

Loss on early extinguishment of debt, net

$ (6)

(6)

(7)

Interest expense

(47)

(36)

(72)

(67)

Other income (charges), net

(3)

(6)

(10)

(3)

Reorganization items, net

(72)

(160)

(192)

(248)

Consolidated (loss) earnings from continuing operations before income taxes

$ (157)

$ (306)

$ 174

$ (712)

[1]

Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension and other postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net in the Consolidated Statement of Operations.

Note 19 - Segment Information (Details) - Segment Total Assets - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2011
Graphics, Entertainment and Commercial Films Segment [Member]
Segment total assets:
Total of reportable segment total assets	$ 1,209	$ 1,216
Personalized and Document Imaging Segment [Member]
Segment total assets:
Total of reportable segment total assets	487	516
All Other [Member]
Segment total assets:
Total of reportable segment total assets	86	314
Corporate Segment [Member]
Segment total assets:
Total of reportable segment total assets	1,782	2,046
Cash and marketable securities [Member]
Segment total assets:
Cash and marketable securities	1,018	1,139
Deferred income tax assets [Member]
Segment total assets:
Deferred income tax assets	488	545
Total of reportable segment total assets	3,815	4,286
Cash and marketable securities	1,015	1,135	$ 1,257	$ 861
Assets held for sale	$ 527	$ 556

Note 20 - Financial Instruments (Details) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2012	Jun. 30, 2013
Fair Value Disclosures [Abstract]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral		$ 1
Derivative Asset, Notional Amount		$ 594
Loss on Cash Flow Hedge Ineffectiveness	$ 5

Note 20 - Financial Instruments (Details) - Financial Instruments Recorded at Fair Value - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Accounts Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	$ 2	$ 1
Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	2	1
Other Current Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Marketable securities
Short-term available-for-sale	3	4
Other Current Assets [Member]
Marketable securities
Short-term available-for-sale	3	4
Other Noncurrent Assets [Member] \| Fair Value, Inputs, Level 1 [Member]
Marketable securities
Long-term available-for-sale	7	7
Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale	7	7
Other Current Liabilities [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	1	1
Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	$ 1	$ 1

Note 20 - Financial Instruments (Details) - Financial Instruments Not Recorded at Fair Value - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Debt Subject to Compromise [Member] \| Fair Value, Inputs, Level 2 [Member]
Debt
Debt subject to compromise	$ 683	$ 683
Debt Subject to Compromise [Member]
Debt
Debt subject to compromise	683	683
Fair Value, Inputs, Level 1 [Member]
Marketable securities
Long-term held-to-maturity	23	23
	23	23
Fair Value, Inputs, Level 2 [Member]
Debt
Short-term debt	871	699
	895	686
Long-term debt	370	740
	383	606
	80	72
Long-term held-to-maturity	23	23
	23	23
Short-term debt	871	699
	895	686
Long-term debt	370	740
	383	606
Debt subject to compromise	2,471	2,708
	$ 80	$ 72

Note 20 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Foreign Exchange Gain (Loss) [Abstract]
Net loss	$ (6)	$ (6)	$ (15)	$ (13)

Note 20 - Financial Instruments (Details) - Derivatives in Cash Flow Hedging Relationships - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2012
Derivatives in Cash Flow Hedging Relationships [Abstract]
Commodity contracts		$ 1
Commodity contracts	$ (3)	$ (5)

Note 20 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Derivatives Not Designated as Hedging Instruments [Abstract]
Foreign currency exchange contracts	$ (3)	$ 4	$ (1)	$ (4)

Note 21 - Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Discontinued Operations and Disposal Groups [Abstract]
Interest Expense, Debt	$ 5	$ 5	$ 10	$ 9

Note 21 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Personalized and Document Imaging Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	$ 289	$ 340	$ 537	$ 639
Pre-tax (loss) income from discontinued operations	(19)	18	(48)	9
Digital Capture and Devices operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	2	15	5	33
Pre-tax (loss) income from discontinued operations	3	(21)	2	(72)
Kodak Gallery operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations		13		27
Pre-tax (loss) income from discontinued operations		9		3
Other discontinued operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues from discontinued operations	8	11	15	24
Cinesite Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax (loss) income from discontinued operations	(2)		(17)	(4)
Total revenues from discontinued operations	299	379	557	723
(Benefit) provision for income taxes related to discontinued operations	(2)	8	(6)	6
Loss from discontinued operations, net of income taxes	$ (16)	$ (2)	$ (57)	$ (70)

Note 21 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Discontinuing Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities subject to compromise	$ 8	$ 8
Receivables, net	142	158
Inventories, net	126	123
Property, plant and equipment, net	75	86
Goodwill	140	146
Other assets	44	43
Current assets held for sale	527	556
Trade payables	55	77
Miscellaneous payables and accruals	147	137
Pension liabilities	1,423	1,525
Other liabilities	17	12
Liabilities subject to compromise	2,471	2,708
Current liabilities held for sale	$ 1,650	$ 1,759

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Operations - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Debtor in Possession [Member] \| Contractual Interest [Member]
Cost of sales
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)	$ 63		$ 103	$ 49	$ 95
Debtor in Possession [Member]
Net sales
Products	223		279	445	554
Services	49		53	100	109
Licensing & royalties	1		2	35	(56)
Total net sales	273		334	580	607
Cost of sales
Products	191		295	397	592
Services	38		50	81	104
Total cost of sales	229		345	478	696
Gross profit	44		(11)	102	(89)
Selling, general and administrative expenses	59		89	116	186
Research and development costs	21		34	42	74
Restructuring costs and other	6		(1)	12	61
Other operating (income) expenses, net	2		1	(460)	(1)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(44)		(134)	392	(409)
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)	46		33	69	63
Loss on early extinguishment of debt				6	7
Other income (charges), net	25		(2)	29
Reorganization items, net	72		160	192	248
(Loss) earnings from continuing operations before income taxes	(137)		(329)	154	(727)
Benefit for income taxes	(7)		(10)	(17)	(145)
(Loss) earnings from continuing operations	(130)		(319)	171	(582)
Loss from discontinued operations, net of income taxes	(23)		(22)	(45)	(84)
NET (LOSS) EARNINGS ATTRIBUTABLE TO DEBTOR ENTITIES	(153)		(341)	126	(666)
Equity in (loss) earnings of non-filing entities, net of tax	(71)		42	(67)	1
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	(224)		(299)	59	(665)
Contractual Interest [Member]
Cost of sales
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)	64		106	52	98
Products	477		586	932	1,149
Services	105		111	210	226
Licensing & royalties	1		2	35	(56)
Total net sales	583		699	1,177	1,319
Products	368		509	729	1,015
Services	82		89	166	190
Total cost of sales	450		598	895	1,205
Gross profit	133		101	282	114
Selling, general and administrative expenses	115		158	233	324
Research and development costs	25		42	50	94
Restructuring costs and other	29		4	40	83
Other operating (income) expenses, net	(1)		1	(495)	(1)
(Loss) earnings from continuing operations before interest expense, other income (charges), net, reorganization items, net and income taxes	(35)		(104)	454	(387)
Interest expense (contractual interest for the three and six months ended June 30, 2013 of $63 and $103, respectively, and for the three and six months ended June 30, 2012 of $49 and $95, respectively)	47		36	72	67
Loss on early extinguishment of debt		$ 6		6	7
Other income (charges), net	(3)		(6)	(10)	(3)
Reorganization items, net	72		160	192	248
(Loss) earnings from continuing operations before income taxes	(157)		(306)	174	(712)
Benefit for income taxes	51		(9)	58	(117)
Loss from discontinued operations, net of income taxes	(16)		(2)	(57)	(70)
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (224)		$ (299)	$ 59	$ (665)

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Operations (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Debtor in Possession [Member] \| Contractual Interest [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Operations (Parentheticals) [Line Items]
Interest expense - contractual interest	$ 63	$ 103	$ 49	$ 95
Debtor in Possession [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Operations (Parentheticals) [Line Items]
Interest expense - contractual interest	46	33	69	63
Contractual Interest [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Operations (Parentheticals) [Line Items]
Interest expense - contractual interest	64	106	52	98
Interest expense - contractual interest	$ 47	$ 36	$ 72	$ 67

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Comprehensive (Loss) Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Condensed Combined Debtor In Possession Comprehensive (Loss) Income [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Comprehensive (Loss) Income [Line Items]
NET EARNINGS (LOSS) ATTRIBUTABLE TO DEBTOR ENTITIES	$ (153)	$ (341)	$ 126	$ (666)
Other comprehensive income (loss), net of tax:
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2013, respectively, and $1 and $2 for the three and six months ended June 30, 2012		2		4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		(1)
Currency translation adjustments	(1)	2		3
Pension and other postretirement benefit plan obligation activity, net of tax of $0 and $12 for the three and six months ended June 30, 2013, respectively, and $0 for the three and six months ended June 30, 2012	331	20	352	40
Total comprehensive income (loss), net of tax	177	(318)	478	(619)
Realized and unrealized gains from hedging activity, net of tax of $0 for the three and six months ended June 30, 2013, respectively, and $1 and $2 for the three and six months ended June 30, 2012		2		4
Unrealized gain from investment, net of tax of $0 for the three months ended June 30, 2012		(1)
Currency translation adjustments	(16)	11	15	(4)
Pension and other postretirement benefit plan obligation activity, net of tax of $0 and $12 for the three and six months ended June 30, 2013, respectively, and $0 for the three and six months ended June 30, 2012	407	33	448	61
Total comprehensive income (loss), net of tax	$ 167	$ (254)	$ 522	$ (604)

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Comprehensive (Loss) Income (Parentheticals) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Condensed Combined Debtor In Possession Comprehensive (Loss) Income [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Comprehensive (Loss) Income (Parentheticals) [Line Items]
Realized and unrealized gains from hedging activity, tax	$ 0	$ 1	$ 0	$ 2
Unrealized gain from investment, tax		0
Pension and other postretirement benefit plan obligation activity, tax	0	0	0	12
Unrealized gain from investment, tax		0
Pension and other postretirement benefit plan obligation activity, tax	$ 23	$ 17	$ 30	$ 32

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Retained Earnings - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Condensed Combined Debtor in Possession Retained Earnings [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors' Statement of Retained Earnings [Line Items]
Retained earnings at beginning of period	$ 3,653	$ 4,484	$ 3,378	$ 4,910
Net earnings (loss) and change in equity in earnings (loss) of non-filing entities attributable to Debtor Entities	(84)	(299)	222	(665)
Loss from issuance of treasury stock			(31)	(60)
Retained earnings at end of period	3,569	4,185	3,569	4,185
Retained earnings at beginning of period	2,852	3,645	2,600	4,071
Loss from issuance of treasury stock			(31)	(60)
Retained earnings at end of period	$ 2,628	$ 3,346	$ 2,628	$ 3,346

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Financial Position - USD ($) $ in Millions	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
Condensed Statement of Financial Position [Member]
Current Assets
Cash and cash equivalents	$ 274		$ 337
Receivables, net	133		160
Receivables and advances from non-filing entities, net	169		159
Inventories, net	221		233
Other current assets	48		48
Assets held for sale	179		166
Total current assets	1,024		1,103
Property, plant and equipment, net of accumulated depreciation of $2,944 and $3,068, respectively	341		395
Goodwill	46		123
Investment in non-filing entities	2,060		1,964
Other long-term assets	22		1
TOTAL ASSETS	3,493		3,586
Current Liabilities
Accounts payable, trade	158		172
Short-term borrowings and current portion of long-term debt	830		659
Other current liabilities	251		427
Liabilities held for sale	120		106
Total current liabilities	1,359		1,364
Long-term debt, net of current portion	370		740
Other long-term liabilities	222		281
Liabilities subject to compromise	2,665		2,901
Total Liabilities	4,616		5,286
Equity (Deficit)
Common stock, $2.50 par value	978		978
Additional paid in capital	1,105		1,105
Retained earnings	3,569		3,378
Accumulated other comprehensive loss	(1,063)		(1,415)
	4,589		4,046
Less: Treasury stock, at cost	(5,712)		(5,746)
Total Eastman Kodak Company shareholders’ deficit	(1,123)		(1,700)
Total deficit	(1,123)		(1,700)
TOTAL LIABILITIES AND DEFICIT	3,493		3,586
Cash and cash equivalents	1,015		1,135	$ 1,257		$ 861
Receivables, net	547		633
Inventories, net	427		420
Other current assets	86		99
Assets held for sale	527		556
Total current assets	2,602		2,843
Property, plant and equipment, net of accumulated depreciation of $2,944 and $3,068, respectively	526		607
Goodwill	56		132
Other long-term assets	200		234
TOTAL ASSETS	3,815		4,286
Accounts payable, trade	334		355
Short-term borrowings and current portion of long-term debt	871		699
Other current liabilities	532		836
Liabilities held for sale	1,650		1,759
Total current liabilities	3,387		3,649
Long-term debt, net of current portion	370		740
Other long-term liabilities	309		360
Liabilities subject to compromise	2,471		2,708
Total Liabilities	6,968		7,963
Common stock, $2.50 par value	978		978
Additional paid in capital	1,104		1,105
Retained earnings	2,628	$ 2,852	2,600	$ 3,346	$ 3,645	$ 4,071
Accumulated other comprehensive loss	(2,153)	$ (2,544)	(2,616)
	2,557		2,067
Less: Treasury stock, at cost	(5,712)		(5,746)
Total Eastman Kodak Company shareholders’ deficit	(3,153)		(3,677)
Total deficit	(3,155)		(3,679)
TOTAL LIABILITIES AND DEFICIT	$ 3,815		$ 4,286

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Financial Position (Parentheticals) - USD ($) $ / shares in Units, $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Condensed Statement of Financial Position [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Financial Position (Parentheticals) [Line Items]
Property, plant and equipment, accumulated depreciation	$ 2,944	$ 3,068
Common stock, par value (in Dollars per share)	$ 2.50
Property, plant and equipment, accumulated depreciation	$ 3,487	$ 3,754
Common stock, par value (in Dollars per share)	$ 2.50	$ 2.50

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Debtors’ Statement Of Cash Flows - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Debtor's Statement of Cash Flows [Member] \| Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of term loans under DIP Credit Agreement				$ (664)	$ (134)
Debtor's Statement of Cash Flows [Member] \| Junior DIP Credit Agreement Term Loan [Member]
Cash flows from financing activities:
Repayment of term loans under DIP Credit Agreement				(4)
Debtor's Statement of Cash Flows [Member]
Cash flows from operating activities:
Net earnings (loss) attributable to debtor entities				129	(666)
Adjustments to reconcile to net cash used in operating activities:
Loss from discontinued operations, net of income taxes				45	84
Depreciation and amortization				55	66
Gain on sales of businesses/assets				(535)	(1)
Loss on early extinguishment of debt				6	7
Non-cash restructuring costs, asset impairments and other charges				80	5
Non-cash reorganization items, net				91	205
Provision for deferred income taxes				3	28
Decrease in receivables				13	28
Decrease in inventories				9	10
(Decrease) increase in liabilities excluding borrowings				(214)	149
Other items, net				(51)	(21)
Total adjustments				(498)	560
Net cash used in continuing operations				(369)	(106)
Net cash used in discontinued operations				(8)	(75)
Net cash used in operating activities				(377)	(181)
Cash flows from investing activities:
Additions to properties				(7)	(11)
Proceeds from sales of businesses/assets				537	4
Marketable securities - sales				18	60
Marketable securities - purchases				(16)	(58)
Net cash provided by (used in) continuing operations				532	(5)
Net cash provided by discontinued operations					20
Net cash provided by investing activities				532	15
Cash flows from financing activities:
Proceeds from DIP credit agreements				450	686
Reorganization items					(40)
Net cash (used in) provided by financing activities				(218)	512
Net (decrease) increase in cash and cash equivalents				(63)	326
Cash and cash equivalents, beginning of period		$ 337		337	184
Cash and cash equivalents, end of period	$ 274		$ 510	274	510
Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of term loans under DIP Credit Agreement				(664)	(134)
Junior DIP Credit Agreement Term Loan [Member]
Cash flows from financing activities:
Repayment of term loans under DIP Credit Agreement				(4)
Net earnings (loss) attributable to debtor entities				59	(665)
Loss from discontinued operations, net of income taxes				57	70
Depreciation and amortization				79	109
Gain on sales of businesses/assets				(569)	(1)
Loss on early extinguishment of debt		6		6	7
Non-cash restructuring costs, asset impairments and other charges				81	5
Provision for deferred income taxes				67	17
Decrease in receivables				61	113
Decrease in inventories				(13)	(16)
(Decrease) increase in liabilities excluding borrowings				(325)	49
Other items, net				43	(53)
Total adjustments				(422)	505
Net cash used in continuing operations				(363)	(160)
Net cash used in discontinued operations				(55)	8
Net cash used in operating activities				(418)	(152)
Additions to properties				(17)	(16)
Proceeds from sales of businesses/assets				(537)	(7)
Marketable securities - sales				18	60
Marketable securities - purchases				(17)	(58)
Net cash provided by (used in) continuing operations				521	(7)
Net cash provided by discontinued operations				(5)	9
Net cash provided by investing activities				516	2
Reorganization items	72		160	192	248
Net cash (used in) provided by financing activities				(218)	553
Net (decrease) increase in cash and cash equivalents				(120)	396
Cash and cash equivalents, beginning of period		$ 1,135		1,135	861
Cash and cash equivalents, end of period	$ 1,015		$ 1,257	$ 1,015	$ 1,257

Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Pre-Petition Liabilities Subject to Compromise - USD ($) $ in Millions	Jun. 30, 2013	Dec. 31, 2012
Liabilities Subject to Compromise Pre-Petition [Member]
Note 22 - Condensed Combined Debtor-In-Possession Financial Information (Details) - Pre-Petition Liabilities Subject to Compromise [Line Items]
Accounts payable	$ 272	$ 275
Debt	683	683
Pension and other postemployment obligations	189	568
Settlements	1,049	946
Payables and advances to non-filing entities	193	193
Environmental	103	44
Other liabilities subject to compromise	175	192
Liabilities subject to compromise	2,664	2,901
Accounts payable	272	275
Debt	683	683
Pension and other postemployment obligations	189	568
Settlements	1,049	946
Environmental	103	44
Other liabilities subject to compromise	175	192
Liabilities subject to compromise	$ 2,471	$ 2,708

Label	Element	Value
Extinguishment of Debt, Amount	us-gaap_ExtinguishmentOfDebtAmount	$ 50,000,000
Proceeds from Sale of Productive Assets	us-gaap_ProceedsFromSaleOfProductiveAssets	600,000,000
Proceeds from Sale of Productive Assets	us-gaap_ProceedsFromSaleOfProductiveAssets	$ 530,000,000
PercentageOfNetCashProceedsFromOtherThanSpecifiedAssetSalesRequiringPrepaymentLessThanRequirementAmount	ekdkq_PercentageOfNetCashProceedsFromOtherThanSpecifiedAssetSalesRequiringPrepaymentLessThanRequirementAmount	80.00%
PercentageOfEffectiveDateIssuanceEqualToCommonStockForWarrants	ekdkq_PercentageOfEffectiveDateIssuanceEqualToCommonStockForWarrants	5.00%
Bankruptcy Claims, Number of Claims under Review by Management	us-gaap_BankruptcyClaimsNumberOfClaimsUnderReviewByManagement	6,200
Bankruptcy Claims, Amount of Claims Expunged by Bankruptcy Court	us-gaap_BankruptcyClaimsAmountOfClaimsExpungedByBankruptcyCourt	$ 1,200,000,000
PercentageOfNetCashProceedsFromSpecifiedAssetSalesRequiringPrepaymentLessThanRequirementAmount	ekdkq_PercentageOfNetCashProceedsFromSpecifiedAssetSalesRequiringPrepaymentLessThanRequirementAmount	100.00%
Repayments of Debt	us-gaap_RepaymentsOfDebt	$ 200,000,000
RevolvingLoanBaseRate	ekdkq_RevolvingLoanBaseRate	2.25%
Debt Instrument, Interest Rate, Stated Percentage	us-gaap_DebtInstrumentInterestRateStatedPercentage	9.75%
Proceeds from Sale of Intangible Assets	us-gaap_ProceedsFromSaleOfIntangibleAssets	$ 445,000,000
Proceeds from Sale of Intangible Assets	us-gaap_ProceedsFromSaleOfIntangibleAssets	530,000,000
AgreementMaximumAdditionalPayment	ekdkq_AgreementMaximumAdditionalPayment	5,000,000
Proceeds from Issuance of Debt	us-gaap_ProceedsFromIssuanceOfDebt	247,000,000
Proceeds from Issuance of Debt	us-gaap_ProceedsFromIssuanceOfDebt	490,000,000
ProceedsFromSaleOfIntagiblesPaidToDIPCreditFacility	ekdkq_ProceedsFromSaleOfIntagiblesPaidToDIPCreditFacility	419,000,000
MinimumAmountInCashProceedsFromDispositionOfSpecificAssets	ekdkq_MinimumAmountInCashProceedsFromDispositionOfSpecificAssets	$ 600,000,000
MaximumVotingStockofEachDirectForeignSubsidiary	ekdkq_MaximumVotingStockofEachDirectForeignSubsidiary	65.00%
RetainedProceedsAllowedMaximum	ekdkq_RetainedProceedsAllowedMaximum	$ 250,000,000
PercentageOfUSLiquidityAboveStatedAmountRequirementForRepaymentOfLoans	ekdkq_PercentageOfUSLiquidityAboveStatedAmountRequirementForRepaymentOfLoans	75.00%
Line of Credit Facility, Current Borrowing Capacity	us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity	$ 21,000,000
RevolvingLoanLIBORrate	ekdkq_RevolvingLoanLIBORrate	3.25%
Debt Instrument, Unamortized Discount	us-gaap_DebtInstrumentUnamortizedDiscount	$ 3,000,000
Debt Instrument, Unamortized Discount	us-gaap_DebtInstrumentUnamortizedDiscount	10,000,000
Bankruptcy Claims, Amount of Claims Filed	us-gaap_BankruptcyClaimsAmountOfClaimsFiled	2,800,000,000
Bankruptcy Claims, Amount of Claims Filed	us-gaap_BankruptcyClaimsAmountOfClaimsFiled	$ 22,500,000,000
PercentageOfNetCashProceedsFromOtherThanSpecifiedAssetSalesRequiringPrepaymentGreaterThanRequirementAmount	ekdkq_PercentageOfNetCashProceedsFromOtherThanSpecifiedAssetSalesRequiringPrepaymentGreaterThanRequirementAmount	100.00%
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 250,000,000
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	200,000,000
USLiquidityStatedAmount	ekdkq_USLiquidityStatedAmount	200,000,000
USLiquidityStatedAmount	ekdkq_USLiquidityStatedAmount	75,000,000
PrepaymentForProceedsFromAssetSalesRequirement	ekdkq_PrepaymentForProceedsFromAssetSalesRequirement	$ 20,000,000
TicketingFeePercentageOverLIBOR	ekdkq_TicketingFeePercentageOverLIBOR	50.00%
PercentageofNetCashProceedsFromAllOtherSalesAndEventsThatMustBeUsedToPrepayDIPCreditAgreementinHundredths	ekdkq_PercentageofNetCashProceedsFromAllOtherSalesAndEventsThatMustBeUsedToPrepayDIPCreditAgreementinHundredths	100.00%
PercentageOfNetCashProceedsFromAllOtherSalesAndEventsThatMayBeRetainedByCompany	ekdkq_PercentageOfNetCashProceedsFromAllOtherSalesAndEventsThatMayBeRetainedByCompany	50.00%
Bankruptcy Claims, Number of Claims Expunged by Bankruptcy Court	us-gaap_BankruptcyClaimsNumberOfClaimsExpungedByBankruptcyCourt	1,700
Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations	us-gaap_ContractualInterestExpenseOnPrepetitionLiabilitiesNotRecognizedInStatementOfOperations	$ 24,000,000
Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations	us-gaap_ContractualInterestExpenseOnPrepetitionLiabilitiesNotRecognizedInStatementOfOperations	22,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	950,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	225,000,000
ProceedsFromPaymentAppliedToReducingPensionLiabilities	ekdkq_ProceedsFromPaymentAppliedToReducingPensionLiabilities	$ 120,000,000
SecondLienHoldersAgreement	ekdkq_SecondLienHoldersAgreement	50.10%
Collateralized Financings	us-gaap_CollateralizedFinancings	$ 730,000,000
Notes Issued	us-gaap_NotesIssued1	$ 500,000,000
Second Lien Note Holders [Member]
PercentageOfNetCashProceedsFromAllOtherSalesAndEventsThatMayBeRetainedByCompany	ekdkq_PercentageOfNetCashProceedsFromAllOtherSalesAndEventsThatMayBeRetainedByCompany	50.00%
Subsequent Event [Member]
Provision for expected allowed claims	us-gaap_DebtorReorganizationItemsProvisionForExpectedAllowedClaims	$ 27,000,000
Additional [Member]
Bankruptcy Claims, Number of Claims under Review by Management	us-gaap_BankruptcyClaimsNumberOfClaimsUnderReviewByManagement	100
Bankruptcy Claims, Amount of Claims Filed	us-gaap_BankruptcyClaimsAmountOfClaimsFiled	$ 90,000,000
Plan Of Reorganization [Member]
Common Stock, Shares, Issued	us-gaap_CommonStockSharesIssued	40,000,000
Common Stock, Shares Authorized	us-gaap_CommonStockSharesAuthorized	500,000,000
Backstop Commitment Agreement [Member]
CommitmentFeePercentage	ekdkq_CommitmentFeePercentage	4.00%
ConsummationFeePercentage	ekdkq_ConsummationFeePercentage	1.00%
Other Commitment	us-gaap_OtherCommitment	$ 406,000,000
Shares Issued, Price Per Share	us-gaap_SharesIssuedPricePerShare	$ 11.94
Common Stock, Shares Authorized	us-gaap_CommonStockSharesAuthorized	34,000,000
Common Stock, Value, Subscriptions	us-gaap_CommonStockSharesSubscriptions	$ 406,000,000
Backstop Commitment Agreement [Member] \| Additional [Member]
Common Stock, Shares Authorized	us-gaap_CommonStockSharesAuthorized	10,000,000
Unsecured Pre Petition Claim [Member]
Bankruptcy Claims, Amount of Claims Settled	us-gaap_BankruptcyClaimsAmountOfClaimsSettled	$ 70,000,000
The 2015 Through 2022 [Member]
AgreementMinimumContributionAmount	ekdkq_AgreementMinimumContributionAmount	90,000,000
The 2011 Through 2014 [Member]
AgreementMinimumContributionAmount	ekdkq_AgreementMinimumContributionAmount	50,000,000
Maximum From KPP Assets [Member]
Proceeds from Sale of Intangible Assets	us-gaap_ProceedsFromSaleOfIntangibleAssets	$ 325,000,000
Tranche 2 [Member]
Debt Instrument, Interest Rate, Stated Percentage	us-gaap_DebtInstrumentInterestRateStatedPercentage	9.75%
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 248,000,000
Tranche 1 [Member]
Debt Instrument, Interest Rate, Stated Percentage	us-gaap_DebtInstrumentInterestRateStatedPercentage	10.625%
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 127,000,000
Second Lien Note Holders [Member]
LIBORFloorPercentage	ekdkq_LIBORFloorPercentage	1.25%
Debt Instrument, Basis Spread on Variable Rate	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1	9.50%
OriginalIssueDiscountPercentage	ekdkq_OriginalIssueDiscountPercentage	97.50%
Junior DIP Facility [Member]
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds	us-gaap_SignificantAcquisitionsAndDisposalsAcquisitionCostsOrSaleProceeds	$ 848,000,000
USLiquidityStatedAmount	ekdkq_USLiquidityStatedAmount	200,000,000
Junior DIP Facility [Member] \| Amount Convertible To Permanant Amount Upon Emergence From Chapter 11 [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	654,000,000
New Money Loans [Member]
Debt Instrument, Fee Amount	us-gaap_DebtInstrumentFeeAmount	18,000,000
Proceeds from Issuance of Debt	us-gaap_ProceedsFromIssuanceOfDebt	$ 450,000,000
Debt Instrument, Basis Spread on Variable Rate	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1	10.50%
Debt Instrument, Unamortized Discount	us-gaap_DebtInstrumentUnamortizedDiscount	$ 5,000,000
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	473,000,000
New Money Loans [Member] \| Original Principal [Member]
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 455,000,000
New Money Loans [Member] \| LIBOR Floor [Member]
Debt Instrument, Basis Spread on Variable Rate	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1	100.00%
Superpriorityseniorsecuredtermloanfacilityunder USDIP Credit Agreement [Member]
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 700,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	700,000,000
Superpriorityseniorsecuredassetbasedrevolvingcreditfacilityunder USDIP Credit Agreement [Member]
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	950,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	250,000,000
Proceeds from Lines of Credit	us-gaap_ProceedsFromLinesOfCredit	250,000,000
Senior And Junior DIP Credit Facility [Member]
USLiquidityStatedAmount	ekdkq_USLiquidityStatedAmount	$ 100,000,000
Secured Term Note Due 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage	us-gaap_DebtInstrumentInterestRateStatedPercentage	10.625%
DIP Credit Agreement [Member]
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 222,000,000
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	128,000,000
Junior Lien Term Loan [Member]
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 375,000,000
First Lien Term Loan [Member]
LIBORFloorPercentage	ekdkq_LIBORFloorPercentage	1.00%
Repayments of Debt	us-gaap_RepaymentsOfDebt	$ 200,000,000
Debt Instrument, Basis Spread on Variable Rate	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1	6.25%
Debt Instrument, Face Amount	us-gaap_DebtInstrumentFaceAmount	$ 473,000,000
OriginalIssueDiscountPercentage	ekdkq_OriginalIssueDiscountPercentage	98.00%
Term Note Due 2013 [Member]
Debt Instrument, Interest Rate, Stated Percentage	us-gaap_DebtInstrumentInterestRateStatedPercentage	7.25%
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	$ 200,000,000
Second Lien Note Holders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	275,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	275,000,000
Senior Secured Term Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	695,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	695,000,000
Junior DIP Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	848,000,000
Exit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	654,000,000
Reduced Amount [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	$ 200,000,000
ABL Sub Credit Facility [Member]
FixedCoverageChargeRatio	ekdkq_FixedCoverageChargeRatio	1.0
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage	0.50%
LineOfCreditFacilityMaximumConcentrationOfElligibleEquipment	ekdkq_LineOfCreditFacilityMaximumConcentrationOfElligibleEquipment	$ 25,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	150,000,000
LineOfCreditFacilityRequiredReserve	ekdkq_LineOfCreditFacilityRequiredReserve	$ 20,000,000
ABL Sub Credit Facility [Member] \| Initial [Member]
Debt Instrument, Basis Spread on Variable Rate	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1	3.00%
ABL Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	$ 200,000,000
First Lien Term Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	420,000,000
Line of Credit Facility, Maximum Borrowing Capacity	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity	420,000,000
Subject To Repayment [Member]
Proceeds from Sale of Intangible Assets	us-gaap_ProceedsFromSaleOfIntangibleAssets	$ 35,000,000
Accounts Receivable [Member] \| ABL Sub Credit Facility [Member]
LineOfCreditFacilityConcentrationPercentage	ekdkq_LineOfCreditFacilityConcentrationPercentage	85.00%
Net Orderly Liquidation Value Of Elligible Inventory [Member] \| ABL Sub Credit Facility [Member]
LineOfCreditFacilityConcentrationPercentage	ekdkq_LineOfCreditFacilityConcentrationPercentage	85.00%
Inventory [Member] \| ABL Sub Credit Facility [Member]
LineOfCreditFacilityConcentrationPercentage	ekdkq_LineOfCreditFacilityConcentrationPercentage	75.00%
Net Orderly Liquidation Value Of Elligible Equipment [Member] \| ABL Sub Credit Facility [Member]
LineOfCreditFacilityConcentrationPercentage	ekdkq_LineOfCreditFacilityConcentrationPercentage	75.00%
The 125 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights	14.93
The 135 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights	16.12
Settlement Parties [Member] \| Subsequent Event [Member]
Bankruptcy Claims, Amount of Claims Filed	us-gaap_BankruptcyClaimsAmountOfClaimsFiled	$ 244,000,000
Liabilities Held For Sale [Member]
Pension and other postretirement liabilities	us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent	1,400,000,000
Pension and other postretirement liabilities	us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent	$ 1,500,000,000