View Filing Data

Print Document View Excel Document

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2014	Oct. 31, 2014
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		41,858,737
Amendment Flag	false
Entity Central Index Key	0000031235
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Revenues
Sales	$ 165		$ 471
Services	33		93
Total revenues	198		564
Cost of revenues
Sales	146		339
Services	30		69
Total cost of revenues	176		408
Gross profit	22		156
Selling, general and administrative expenses	29		67
Research and development costs	8		20
Restructuring costs and other	4		9
Other operating loss, net			2
Earnings (loss) from continuing operations before interest expense, loss on early extinguishment of debt, other charges, net, reorganization items, net and income taxes	(19)		58
Interest expense	6		15
Other charges, net			(1)
Reorganization items, net	5		1
Earnings (loss) from continuing operations before income taxes	(30)		41
Provision for income taxes	1		10
Earnings (loss) from continuing operations	(31)		31
(Loss) earnings from discontinued operations, net of income taxes	10		(12)
Net earnings (loss)	(21)		19
Less: Net income (loss) attributable to noncontrolling interests	(3)		2
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (18)		$ 17
Basic net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (0.67)		$ 0.70
Discontinued operations (in Dollars per share)	0.24		(0.29)
Total (in Dollars per share)	(0.43)		0.41
Diluted net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	(0.67)		0.67
Discontinued operations (in Dollars per share)	0.24		(0.28)
Total (in Dollars per share)	$ (0.43)		$ 0.39
Number of common shares used in basic and diluted net earnings (loss) per share
Basic (in Shares)	41.7		41.8
Diluted (in Shares)	41.7		43.3
Predecessor [Member]
Revenues
Sales		$ 296
Services		69
Total revenues		365
Cost of revenues
Sales		228
Services		52
Total cost of revenues		280
Gross profit		85
Selling, general and administrative expenses		64
Research and development costs		16
Restructuring costs and other		3
Earnings (loss) from continuing operations before interest expense, loss on early extinguishment of debt, other charges, net, reorganization items, net and income taxes		2
Interest expense		33
Loss on early extinguishment of debt		2
Other charges, net		(2)
Reorganization items, net		(2,217)
Earnings (loss) from continuing operations before income taxes		2,182
Provision for income taxes		97
Earnings (loss) from continuing operations		2,085
(Loss) earnings from discontinued operations, net of income taxes		(78)
Net earnings (loss)		2,007
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY		$ 2,007
Basic net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)		$ 7.65
Discontinued operations (in Dollars per share)		(0.29)
Total (in Dollars per share)		7.36
Diluted net earnings (loss) per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)		7.65
Discontinued operations (in Dollars per share)		(0.29)
Total (in Dollars per share)		$ 7.36
Number of common shares used in basic and diluted net earnings (loss) per share
Basic (in Shares)		272.8
Diluted (in Shares)		272.8
Restructuring costs and other			$ 9
Basic (in Shares)	41.7	272.8	41.8
Diluted (in Shares)			43.3

Consolidated Statement of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Revenues
Sales	$ 165		$ 471		$ 1,289
Services	33		93		284
Total revenues	198		564		1,573
Cost of revenues
Sales	146		339		1,010
Services	30		69		216
Total cost of revenues	176		408		1,226
Gross profit	22		156		347
Selling, general and administrative expenses	29		67		239
Research and development costs	8		20		73
Restructuring costs and other	4		9		42
Other operating loss (income), net			2		2
(Loss) earnings from continuing operations before interest expense, loss on early extinguishment of debt, other charges, net, reorganization items, net and income taxes	(19)		58		(9)
Interest expense	6		15		47
Other charges, net			(1)		(4)
Reorganization items, net	5		1		11
(Loss) earnings from continuing operations before income taxes	(30)		41		(71)
Provision for income taxes	1		10		11
(Loss) earnings from continuing operations	(31)		31		(82)
Earnings (loss) from discontinued operations, net of income taxes	10		(12)		5
Net (loss) earnings	(21)		19		(77)
Less: Net income (loss) attributable to noncontrolling interests	(3)		2		4
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (18)		17		$ (81)
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)	$ (0.67)				$ (2.06)
Discontinued operations (in Dollars per share)	0.24				0.12
Total (in Dollars per share)	$ (0.43)				$ (1.94)
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)	41.7				41.7
Predecessor [Member]
Revenues
Sales		$ 296		$ 1,263
Services		69		279
Total revenues		365		1,542
Cost of revenues
Sales		228		955
Services		52		219
Total cost of revenues		280		1,174
Gross profit		85		368
Selling, general and administrative expenses		64		297
Research and development costs		16		66
Restructuring costs and other		3		43
Other operating loss (income), net				(495)
(Loss) earnings from continuing operations before interest expense, loss on early extinguishment of debt, other charges, net, reorganization items, net and income taxes		2		457
Interest expense		33		106
Loss on early extinguishment of debt		2		8
Other charges, net		(2)		(13)
Reorganization items, net		(2,217)		(2,026)
(Loss) earnings from continuing operations before income taxes		2,182		2,356
Provision for income taxes		97		155
(Loss) earnings from continuing operations		2,085		2,201
Earnings (loss) from discontinued operations, net of income taxes		(78)		(135)
Net (loss) earnings		2,007		2,066
NET (LOSS) EARNINGS ATTRIBUTABLE TO EASTMAN KODAK COMPANY		$ 2,007		$ 2,066
Basic and diluted net (loss) earnings per share attributable to Eastman Kodak Company common shareholders:
Continuing operations (in Dollars per share)				$ 8.08
Discontinued operations (in Dollars per share)				(0.50)
Total (in Dollars per share)				$ 7.58
Number of common shares used in basic and diluted net (loss) earnings per share (in Shares)				272.7
Restructuring costs and other			$ 9		$ 42

Consolidated Statement of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Millions	1 Months Ended	2 Months Ended		3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
NET EARNINGS (LOSS)	$ (21)	$ (21)		$ 19		$ (77)
Less: net income (loss) attributable to noncontrolling interests	(3)	(3)		2		4
Net earnings (loss) attributable to Eastman Kodak Company	(18)	(18)		17		(81)
Other comprehensive (loss) income, net:
Currency translation adjustments	9	9		(17)		(10)
Unrealized (losses) gains from investment, net				(1)
Pension and other postretirement benefit plan obligation activity, net				(20)		(35)
Other comprehensive (loss) income, net attributable to Eastman Kodak Company	9	9		(38)		(45)
COMPREHENSIVE (LOSS) INCOME, NET ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ (9)	$ (9)		$ (21)		$ (126)
Predecessor [Member]
NET EARNINGS (LOSS)			$ 2,007		$ 2,066
Net earnings (loss) attributable to Eastman Kodak Company			2,007		2,066
Other comprehensive (loss) income, net:
Currency translation adjustments			(11)		4
Pension and other postretirement benefit plan obligation activity, net			1,156		1,604
Other comprehensive (loss) income, net attributable to Eastman Kodak Company			1,145		1,608
COMPREHENSIVE (LOSS) INCOME, NET ATTRIBUTABLE TO EASTMAN KODAK COMPANY			$ 3,152		$ 3,674

Consolidated Statement of Financial Position (Unaudited) - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 744	$ 844
Restricted cash	13	35
Receivables, net	417	571
Inventories, net	402	358
Deferred income taxes	49	48
Assets held for sale	12	95
Other current assets	23	20
Total current assets	1,660	1,971
Property, plant and equipment, net of accumulated depreciation of $201 and $67, respectively	552	684
Goodwill	96	88
Intangible assets, net of accumulated amortization of $27 and $8, respectively	198	219
Restricted cash	39	79
Deferred income taxes	28	54
Other long-term assets	106	105
TOTAL ASSETS	2,679	3,200
Current Liabilities
Accounts payable, trade	210	281
Current portion of long-term debt	4	4
Liabilities held for sale	1	38
Other current liabilities	408	562
Total current liabilities	623	885
Long-term debt, net of current portion	672	674
Pension and other postretirement liabilities	498	572
Other long-term liabilities	359	421
Total Liabilities	2,152	2,552
Equity
Additional paid in capital	618	613
Treasury stock, at cost	(4)	(3)
Accumulated deficit	(162)	(81)
Accumulated other comprehensive income	54	99
Total Eastman Kodak Company shareholders’ equity	506	628
Noncontrolling interests	21	20
Total equity	527	648
TOTAL LIABILITIES AND EQUITY	$ 2,679	$ 3,200

Consolidated Statement of Financial Position (Unaudited) (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Property, plant and equipment, accumulated depreciation	$ 201	$ 67
Intangible assets, accumulated amortization	$ 27	$ 8
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Millions	1 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Cash flows from operating activities:
Net (loss) earnings	$ (21)		$ (77)
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization	20		161
Net gain on sales of businesses/assets			(22)
Non-cash restructuring costs, asset impairments and other charges			2
Reorganization items:
Payment of claims			(2)
Other non-cash reorganization items, net			(7)
(Benefit) provision for deferred income taxes	6		(11)
Decrease (increase) in receivables	(43)		150
(Increase) decrease in inventories	37		(50)
Decrease in liabilities excluding borrowings	(24)		(295)
Other items, net	(25)		15
Total adjustments	(29)		(59)
Net cash used in operating activities	(50)		(136)
Cash flows from investing activities:
Additions to properties	(2)		(22)
Proceeds from sales of businesses/assets			16
Release (funding) of restricted cash	21		62
Marketable securities - purchases			(2)
Net cash provided by investing activities	19		54
Cash flows from financing activities:
Repayment of emergence credit facilities			(3)
Repayment of other borrowings	(41)
Equity transactions of noncontrolling interests	5		(3)
Net cash used in financing activities	(36)		(6)
Effect of exchange rate changes on cash	8		(12)
Net decrease in cash and cash equivalents	(59)		(100)
Cash and cash equivalents, beginning of period	898		844
Cash and cash equivalents, end of period	839	$ 898	744
Predecessor [Member] \| Original Senior DIP Credit Agreement [Member]
Cash flows from financing activities:
Repayment of other borrowings		(664)
Predecessor [Member] \| Junior DIP Credit Agreement Term Loan [Member]
Cash flows from financing activities:
Repayment of other borrowings		(844)
Predecessor [Member]
Cash flows from operating activities:
Net (loss) earnings		2,066
Adjustments to reconcile to net cash used in operating activities:
Depreciation and amortization		118
Net gain on sales of businesses/assets		(407)
Loss on early extinguishment of debt		8
Non-cash restructuring costs, asset impairments and other charges		81
Reorganization items:
Non-cash reorganization gain		(1,964)
Payment of claims		(94)
Fresh start adjustments, net		(302)
Other non-cash reorganization items, net		119
(Benefit) provision for deferred income taxes		448
Decrease (increase) in receivables		105
(Increase) decrease in inventories		(27)
Decrease in liabilities excluding borrowings		(450)
Other items, net		(266)
Total adjustments		(2,631)
Net cash used in operating activities		(565)
Cash flows from investing activities:
Additions to properties		(18)
Proceeds from sales of businesses/assets		827
Release (funding) of restricted cash		(134)
Marketable securities - sales		21
Marketable securities - purchases		(17)
Net cash provided by investing activities		679
Cash flows from financing activities:
Proceeds from emergence credit facilities		664
Proceeds from DIP Credit Agreements		450
Repayment of other borrowings		(375)
Proceeds from Rights Offerings		406
Contingent consideration received with sale of business		35
Net cash used in financing activities		(328)
Effect of exchange rate changes on cash		(23)
Net decrease in cash and cash equivalents		(237)
Cash and cash equivalents, beginning of period	$ 898	1,135
Cash and cash equivalents, end of period		$ 898
Cash and cash equivalents, beginning of period			844
Cash and cash equivalents, end of period			$ 744

Note 1 - Basis of Presentation and Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
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 the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated interim financial statements 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 interim financial statements should be read in conjunction with Kodak’s Annual Report on Form 10-K for the year ended December 31, 2013. Effective August 31, 2013, Kodak sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity (“VIE”). Kodak determined that it was the primary beneficiary of the VIE. Therefore, Kodak consolidates RED’s assets, liabilities and results of operations. Consolidated assets and liabilities of RED are $79 million and $7 million, respectively, as of September 30, 2014 and $85 million and $3 million, respectively, as of December 31, 2013. RED’s equity in those net assets as of September 30, 2014 and December 31, 2013 is $20 million and $18 million, respectively. The results of operations and cash flows of RED are immaterial to Kodak. RED’s results of operations are reflected in net income attributable to noncontrolling interest in the accompanying Consolidated Statement of Operations. On January 19, 2012 (the “Petition Date”), the Company and its U.S. subsidiaries (collectively, the “Debtors”) filed voluntary petitions for relief (the “Bankruptcy Filing”) under chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). The cases (the “Chapter 11 Cases”) were jointly administered as Case No. 12-10202 (ALG) under the caption “In re Eastman Kodak Company.” The Debtors operated their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of chapter 11 of the Bankruptcy Code and the orders of the Bankruptcy Court until their emergence from bankruptcy. The Company’s foreign subsidiaries (collectively, the “Non-Filing Entities”) were not part of the Chapter 11 Cases, and continued to operate in the ordinary course of business. Upon emergence from bankruptcy on September 3, 2013, Kodak applied the provisions of fresh start accounting which resulted in Kodak becoming a new entity for financial reporting purposes. Kodak applied fresh start accounting as of September 1, 2013. Accordingly, the consolidated financial statements on or after September 1, 2013 are not comparable to the consolidated financial statements prior to that date. References to “Successor” or “Successor Company” relate to the reorganized Kodak subsequent to September 3, 2013. References to “Predecessor” or “Predecessor Company” relate to Kodak prior to September 3, 2013. Reclassifications and Adjustments Certain amounts for prior periods have been reclassified to conform to the current period classification. In the first quarter of 2014, Kodak increased the value of goodwill determined as part of fresh start accounting by $8 million to correct for a liability that should have been recorded at emergence. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (“ASU 2014-09”), “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 (January 1, 2017 for Kodak) and allows either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application of the revised guidance recognized at the date of initial application. Kodak is currently evaluating the impact of this ASU. In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”), “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360).” ASU 2014-08 defines a discontinued operation as a disposal of a component (or group of components) of an entity that was disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. A business activity that, upon acquisition, qualifies as held for sale will also be a discontinued operation. Presentation as a discontinued operation will no longer be precluded if there are operations and cash flows of the component that have not been eliminated from ongoing operations or if there is significant continuing involvement with the component. ASU 2014-08 introduces several new disclosures including disclosing cash flow information of discontinued operations either in the statement of cash flows or in a note, expanded disclosure when an entity retains a significant continuing involvement with a discontinued operation as well as for disposals of individually material components that do not qualify as discontinued operations. The amendments in the update are effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014 (January 1, 2015 for Kodak) to new disposals and new classifications of disposal groups as held for sale after the effective date. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements.

Note 2 - Reorganization Items, Net

9 Months Ended

Sep. 30, 2014

Reorganizations [Abstract]

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

NOTE 2: REORGANIZATION ITEMS, NET

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

	Successor				Predecessor			Successor					Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Professional fees	$	1	$	5	$	15		$	9		$	5	$	114
Provision for expected allowed claims		-		-		33			(1	)		-		133
Net gain on reorganization adjustments		-		-		(1,957	)		-			-		(1,957	)
Net gain on fresh start adjustments		-		-		(302	)		-			-		(302	)
Other items, net		-		-		(6	)		3			-		(14	)
Reorganization items, net	$	1	$	5	$	(2,217	)	$	11		$	5	$	(2,026	)
Cash payments for reorganization items	$	2	$	9	$	109		$	20		$	9	$	210

Costs directly attributable to the implementation of the plan of reorganization are reported as Reorganization items, net.

Note 3 - Receivables, Net

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

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

NOTE 3: RECEIVABLES, NET

	As of
	September 30,		December 31,
(in millions)	2014		2013
Trade receivables	$	344	$	473
Miscellaneous receivables		73		98
Total (net of allowances of $9 and $6 as of September 30, 2014 and December 31, 2013, respectively)	$	417	$	571

Approximately $31 million and $39 million of the total trade receivable amounts as of September 30, 2014 and December 31, 2013, respectively, will potentially be settled through customer deductions in lieu of cash payments. Such deductions represent rebates owed to customers and are included in Other current liabilities in the accompanying Consolidated Statement of Financial Position.

- 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 4 - Inventories, Net

9 Months Ended

Sep. 30, 2014

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 4: INVENTORIES, NET

	As of
	September 30,		December 31,
(in millions)	2014		2013
Finished goods	$	226	$	185
Work in process		85		94
Raw materials		91		79
Total	$	402	$	358

Note 5 - Other Current Liabilities

9 Months Ended

Sep. 30, 2014

Table Text Block Supplement [Abstract]

Other Current Liabilities [Table Text Block]

NOTE 5: OTHER CURRENT LIABILITIES

	As of
	September 30,		December 31,
(in millions)	2014		2013
Accrued employment-related liabilities	$	136	$	189
Deferred revenue		46		48
Accrued customer rebates		36		52
Accrued restructuring liabilities		31		34
Deferred consideration on disposed businesses		11		62
Other		148		177
Total	$	408	$	562

Note 6 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 6: 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
	September 30,		December 31,
(in millions)	2014		2013
Eastman Business Park site, Rochester, NY	$	-	$	49
Other current operating sites		8		8
Sites associated with former operations		10		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	29	$	82

These amounts are reported in Other long-term liabilities in the accompanying Consolidated Statement of Financial Position.

Cash expenditures for 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 at least once a year and as significant events occur. Kodak’s estimate includes investigations, equipment and operating costs for remediation and long-term monitoring of the sites.

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 a settlement agreement, subsequently amended on August 6, 2013 (the “Amended EBP Settlement Agreement”). The Amended EBP Settlement Agreement was subject to the satisfaction or waiver of certain conditions including a covenant not to sue from the U.S. Environmental Protection Agency (“EPA”). On May 13, 2014, the Bankruptcy Court approved the U.S. Environmental Settlement, which contained the EPA covenant not to sue, and on May 20, 2014 the Amended EBP Settlement Agreement was implemented and became effective. The Amended EBP Settlement Agreement included a settlement of certain of the Company’s historical environmental liabilities at Eastman Business Park (“EBP”) through the establishment of the EBP Trust as follows: (i) the EBP Trust is responsible for investigation and remediation at EBP arising from the Company’s historical subsurface environmental liabilities in existence prior to the effective date of the Amended EBP Settlement Agreement, (ii) the Company funded the EBP Trust on the effective date with a $49 million cash payment and transferred certain equipment and fixtures used for remediation at EBP and (iii) in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million. Prior to the implementation of the Amended EBP Settlement Agreement, $49 million was already held in a separate trust and escrow account.

Estimates of the amount and timing of future costs of environmental remediation requirements are by their nature imprecise because of the continuing evolution of environmental laws and regulatory requirements, the availability and application of technology, the identification of presently unknown remediation sites and the allocation of costs among the potentially responsible parties. Based on information presently available, Kodak does not believe that losses for known exposures could reasonably be expected to exceed current accruals by material amounts, although costs could be material to a particular quarter or year.

Other Commitments and Contingencies

As of September 30, 2014, the Company had outstanding letters of credit of $118 million issued under the Asset Based Revolving Credit Agreement (the “ABL Credit Agreement”), as well as bank guarantees and letters of credit of $7 million, surety bonds in the amount of $21 million, deposits and restricted cash of $58 million, primarily to ensure the payment of possible casualty and workers’ compensation claims, legal contingencies, rental payments, foreign exchange contracts and to support various customs, tax and trade activities. The deposits 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. 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 September 30, 2014, 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 $38 million.

In connection with assessments in Brazil, local regulations may require Kodak to post security for a portion of the amounts in dispute. As of September 30, 2014, Kodak has posted security composed of $8 million of pledged cash reported within long-term Restricted cash in the Consolidated Statement of Financial Position and liens on certain Brazilian assets with a net book value of approximately $101 million. Generally, any encumbrances on the Brazilian assets would be removed to the extent the matter is resolved in Kodak's favor.

Kodak is involved in various lawsuits, claims, investigations 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, from time to time, to various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that are incorporated in a broad spectrum of Kodak’s products. These matters are in various stages of investigation and litigation, and are being vigorously defended. Kodak is in the process of resolving any remaining litigation that was stayed as a result of the chapter 11 filing, in accordance with the Bankruptcy Code and the orders of the Bankruptcy Court. Kodak does not believe that it is probable 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, although 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 7 - Guarantees

9 Months Ended

Sep. 30, 2014

Guarantees [Abstract]

Guarantees [Text Block]

NOTE 7: 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 September 30, 2014, the maximum potential amount of future payments (undiscounted) that Kodak could be required to make under these customer-related guarantees was $6 million. At September 30, 2014, the carrying amount of any liability related to these customer guarantees was not material.

The customer financing agreements and related guarantees, which mature between 2014 and 2017, 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 customer. 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 may not cover the maximum potential loss under these guarantees.

EKC also guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $55 million and the outstanding amount for those guarantees is $21 million.

In connection with the settlement of certain of the Company’s historical environmental liabilities at EBP and in accordance with the terms of the Amended EBP Settlement Agreement, in the event the historical liabilities exceed $99 million, the Company will become liable for 50% of the portion above $99 million with no limitation to the maximum potential future payments. There is no liability recorded for this guarantee.

Warranty Costs

Kodak has warranty obligations in connection with the sale of its products. 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, 2013	$	13
Actual warranty experience during 2014		(13	)
2014 warranty provisions		6
Accrued warranty obligations as of September 30, 2014	$	6

Kodak also offers its customers extended warranty arrangements that are generally one year, but may range from three months to five years after the original warranty period. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty revenues and costs from the routine maintenance service revenues and costs, as it is not practicable to do so. Therefore, these revenues and costs have been aggregated in the discussion that follows. The change in Kodak’s deferred revenue balance in relation to these extended warranty and maintenance arrangements from December 31, 2013 to September 30, 2014, 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, 2013	$	30
New extended warranty and maintenance arrangements in 2014		146
Recognition of extended warranty and maintenance arrangement revenue in 2014		(149	)
Deferred revenue on extended warranties as of September 30, 2014	$	27

Note 8 - Other Operating Loss (Income), Net

9 Months Ended

Sep. 30, 2014

Disclosure Text Block [Abstract]

Other Operating Income and Expense [Text Block]

NOTE 8: OTHER OPERATING LOSS (INCOME), NET



	Successor				Predecessor		Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013		Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Expenses (income)
Gain on sale of digital imaging patent portfolio	$	-	$	-	$	-	$	-	$	-	$	(535	)
Goodwill impairment (1)		-		-		-		-		-		77
Gain on sale of property in Mexico (2)		-		-		-		-		-		(34	)
Other		2		-		-		2		-		(3	)
Total	$	2	$	-	$	-	$	2	$	-	$	(495	)

(1)	Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit related to the sale of its digital imaging patents during the first quarter of 2013.

(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 due to Kodak’s continuing involvement in the property for the remainder of the lease term. In March 2013, the deferred gain was recognized as the lease term expired.

Note 9 - Income Taxes

9 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 9: INCOME TAXES

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

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Earnings (loss) from continuing operations before income taxes	$	41		$	(30	)	$	2,182		$	(71	)	$	(30	)	$	2,356
Effective tax rate		24.4	%		(3.3	)%		4.4	%		(15.5	)%		(3.3	)%		6.6	%
Provision for income taxes		10			1			97			11			1			155
Provision (benefit) for income taxes @ 35%		14			(11	)		764			(25	)		(11	)		825
Difference between tax at effective vs. statutory rate	$	(4	)	$	12		$	(667	)	$	36		$	12		$	(670	)

For the three months ended September 30, 2014, the difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% is primarily attributable to: (1) income generated within the U.S. for which no provision was recognized, offset by losses in certain jurisdictions outside the U.S. for which no benefit was recognized due to management’s conclusion that it was more likely than not that the tax benefits would not be realized, (2) a benefit associated with foreign withholding taxes on undistributed earnings, and (3) changes in audit reserves.

For the nine months ended September 30, 2014, the difference between the Company’s recorded provision 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 Kodak reaching a settlement with a taxing authority in a location outside the U.S. related to withholding taxes, (3) a benefit associated with foreign withholding taxes on undistributed earnings, and (4) changes in audit reserves.

For the one month ended September 30, 2013, the difference between Kodak’s recorded provision and the benefit that would result from applying the U.S. statutory rate of 35.0% was primarily attributable to 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.

For the two months ended August 31, 2013, the difference between Kodak’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% was 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 benefit associated with foreign withholding taxes on undistributed earnings, (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 in certain jurisdictions outside the U.S.

During the two months ended August 31, 2013, Kodak determined that it was more likely than not that a portion of its deferred tax assets outside the U.S. would not be realized due to changes in the business resulting from the sale of Kodak’s Personalized Imaging and Document Imaging businesses. As a result, Kodak recorded a tax provision of $100 million associated with the establishment of a valuation allowance on those deferred tax assets.

For the eight months ended August 31, 2013, the difference between the Company’s recorded provision and the provision that would result from applying the U.S. statutory rate of 35.0% was 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., (7) tax accounting impacts related to items reported in Accumulated other comprehensive loss in the Consolidated Statement of Financial Position, and (8) changes in audit reserves.

Note 10 - Restructuring Liabilities

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 10: 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 nine months of 2014 included steps toward exiting a plate manufacturing facility in the UK. In addition, actions were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included a workforce reduction in France, manufacturing capacity reductions in the U.S., a research and development site consolidation in the U.S., and various targeted reductions in service, sales, research and development 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 nine months ended September 30, 2014 were as follows:

							Long-lived Asset
				Exit			Impairments and
	Severance			Costs			Inventory
(in millions)	Reserve			Reserve			Write-downs			Total
Balance as of December 31, 2013	$	26		$	8		$	-		$	34

Q1 2014 charges		11			1			1			13
Q1 utilization/cash payments		(11	)		(3	)		(1	)		(15	)
Balance as of March 31, 2014	$	26		$	6		$	-		$	32

Q2 2014 charges		19			1			-			20
Q2 utilization/cash payments		(9	)		(1	)		-			(10	)
Balance as of June 30, 2014	$	36		$	6		$	-		$	42

Q3 2014 charges		9			-			-			9
Q3 utilization/cash payments		(15	)		-			-			(15	)
Q3 2014 other adjustments & reclasses (1)		(5	)		-			-			(5	)
Balance as of September 30, 2014	$	25		$	6		$	-		$	31

(1) The $5 million reserve reduction includes $3 million for special termination benefits, which are reflected in Pension and other postretirement liabilities in the Consolidated Statement of Financial Position. The remaining $2 million reflects foreign currency translation adjustments.

For the three and nine months ended September 30, 2014, the $9 million and $42 million, respectively of charges were reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations. The severance and exit costs reserves require the outlay of cash while long-lived asset impairments and inventory write-downs represent non-cash items.

The severance costs for the three months ended September 30, 2014 related to the elimination of approximately 125 positions, including approximately 50 manufacturing/service positions, 25 research and development positions and 50 administrative positions. The geographic composition of these positions includes approximately 75 in the United States and Canada and 50 throughout the rest of the world.

The severance costs for the nine months ended September 30, 2014 related to the elimination of approximately 525 positions, including approximately 275 manufacturing/service positions, 75 research and development positions and 175 administrative positions. The geographic composition of these positions includes approximately 275 in the United States and Canada and 250 throughout the rest of the world.

As a result of these initiatives, the majority of the severance will be paid during periods through the end of 2014. 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 2014 and beyond.

Note 11 - Retirement Plans and Other Postretirement Benefits

9 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 11: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows:

	Successor												Predecessor						Successor												Predecessor
	Three Months Ended September 30, 2014						One Month Ended September 30, 2013						Two Months Ended August 31, 2013						Nine Months Ended September 30, 2014						One Month Ended September 30, 2013						Eight Months Ended August 31, 2013
(in millions)	Three Months Ended September 30, 2014						One Month Ended September 30, 2013						Two Months Ended August 31, 2013						Nine Months Ended September 30, 2014						One Month Ended September 30, 2013						Eight Months Ended August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			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	$	4		$	1		$	1		$	1		$	4		$	1		$	13		$	4		$	1		$	1		$	20		$	6
Interest cost		42			7			17			3			34			24			136			23			17			3			120			95
Expected return on plan assets		(72	)		(9	)		(30	)		(4	)		(63	)		(27	)		(226	)		(29	)		(30	)		(4	)		(236	)		(107	)
Amortization of:
Prior service (credit) cost		(1	)		-			-			-			1			-			(1	)		-			-			-			1			1
Net actuarial loss		-			-			-			-			25			14			-			-			-			-			124			56
Pension (income) expense before special termination benefits, curtailments and settlements		(27	)		(1	)		(12	)		-			1			12			(78	)		(2	)		(12	)		-			29			51
Special termination benefits		3			-			-			-			-			-			3			-			-			-			-			-
Curtailment (gain) loss		-			-			-			-			(1	)		-			-			-			-			-			-			13
Settlement loss		-			-			-			-			-			114			-			-			-			-			-			114
Net pension (income) expense		(24	)		(1	)		(12	)		-			-			126			(75	)		(2	)		(12	)		-			29			178
Other plans including unfunded plans		-			3			-			1			-			(1	)		-			6			-			1			-			7
Total net pension (income) expense	$	(24	)	$	2		$	(12	)	$	1		$	-		$	125		$	(75	)	$	4		$	(12	)	$	1		$	29		$	185

For the three and nine months ended September 30, 2014, the special termination benefits charges of $3 million were incurred as a result of Kodak’s restructuring actions.

Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $8 million relating to its major U.S. and non-U.S. defined benefit pension plans for the nine months ended September 30, 2014. Kodak 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 2014 to be approximately $8 million.

The Kodak Retirement Income Plan (“KRIP”) was remeasured during the quarter ended September 30, 2014 due to a plan amendment. As a result of the remeasurement, KRIP’s underfunded status increased by $19 million, as a newly established prior service credit of $61 million related to the amendment was offset by an $80 million actuarial loss, primarily driven by a change in the discount rate assumption to 3.75% from the 4.50% assumption used in the previous remeasurement. Additionally, the expected rate of return on plan assets assumption was changed at the time of the remeasurement to 7.4% from the previous 7.8%.

The pension (income) expense before special termination benefits, curtailments and settlements reported above for the one month ended September 30, 2013 (Successor) and the two and eight months ended August 31, 2013 (Predecessor) includes $0, $9 million and $38 million, respectively, which was reported as Discontinued operations.

The $114 million of settlement losses for the two months ended August 31, 2013 were incurred as a result of the sale of Kodak’s Personalized Imaging and Document Imaging businesses (see Note 16, “Discontinued Operations” for more information on the sale) and have been included in Discontinued operations in the Consolidated Statement of Operations.

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

	Successor				Predecessor			Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Service cost	$	-	$	-	$	-		$	-	$	-	$	-
Interest cost		1		-		1			3		-		3
Amortization of:
Prior service credit		-		-		(18	)		-		-		(75	)
Net actuarial loss		-		-		-			-		-		3
Total net postretirement benefit expense (income)	$	1	$	-	$	(17	)	$	3	$	-	$	(69	)

Kodak paid benefits, net of participant contributions, totaling $6 million relating to its major postretirement benefit plans for the nine months ended September 30, 2014. Kodak expects to pay benefits, net of participant contributions, of approximately $3 million for these postretirement plans for the remainder of 2014.

Note 12 - Earnings Per Share

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 12: EARNINGS PER SHARE

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

Weighted-average basic shares outstanding for the three months ended September 30, 2014, one month ended September 30, 2013, two months ended August 31, 2013, nine months ended September 30, 2014 and eight months ended August 31, 2013 were 41.8 million, 41.7 million, 272.8 million, 41.7 million and 272.7 million, respectively.

Weighted-average diluted shares outstanding for the three months ended September 30, 2014 were 43.3 million and included the dilutive effect of the following potential shares of common stock:

(in millions of shares)	Three Months Ended
	September 30, 2014
Unvested share-based awards		0.2
Warrants to purchase common shares		1.3
Total		1.5

As a result of the net loss from continuing operations for the one month ended September 30, 2013 and nine months ended September 30, 2014, Kodak calculated diluted earnings per share using weighted-average basic shares outstanding for those periods. If Kodak had reported earnings from continuing operations for the one month ended September 30, 2013 and nine months ended September 30, 2014, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

(in millions of shares)	One Month Ended		Nine Months Ended
	September 30, 2013		September 30, 2014
Unvested share-based awards		-		0.3
Warrants to purchase common shares		1.4		1.7
Total		1.4		2.0

The computation of diluted earnings per share for the three months ended September 30, 2014 and the nine months ended September 30, 2014 also excluded 0.4 million shares associated with the assumed conversion of outstanding employee stock options because the effects would have been anti-dilutive. There were no employee stock options outstanding for the one month ended September 30, 2013.

The Predecessor Company reported earnings from continuing operations for the two months and eight months ended August 31, 2013. However, no additional shares of Kodak’s common stock related to the assumed conversion of (1) unvested share-based awards, (2) approximately 7 million outstanding employee stock options, (3) approximately 40 million outstanding detachable warrants to purchase common shares, and (4) approximately $400 million of convertible senior notes due 2017 were included in the computation of diluted earnings per share as they were all anti-dilutive.

Note 13 - Shareholders' Equity	9 Months Ended
Note 13 - Shareholders' Equity	Sep. 30, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 13: SHAREHOLDERS’ EQUITY Kodak has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of September 30, 2014 and December 31, 2013, there were 42.1 million and 41.8 million shares of common stock and no shares of preferred stock issued, respectively. Treasury stock consisted of approximately 0.2 million shares at both September 30, 2014 and December 31, 2013.

- 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.

+ References

Reference 1: 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.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

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 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: 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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Note 14 - Other Comprehensive (Loss) Income

9 Months Ended

Sep. 30, 2014

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 14: OTHER COMPREHENSIVE (LOSS) INCOME

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

		Successor					Predecessor			Successor					Predecessor
		Three Months Ended September 30, 2014			One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Currency translation adjustments		$	(17	)	$	9	$	(11	)	$	(10	)	$	9	$	4

Unrealized (losses) gains from investment, before tax			(1	)		-		-			-			-		-
Tax provision			-			-		-			-			-		-
Unrealized (losses) gains from investment, net of tax			(1	)		-		-			-			-		-

Pension and other postretirement benefit plan changes
Newly established prior service credit			61			-		-			61			-		-
Newly established net actuarial (loss) gain			(80	)		-		21			(96	)		-		393
Tax provision (benefit)			-			-		5			(1	)		-		14
Newly established prior service credit and net actuarial (loss) gain, net of tax			(19	)		-		16			(34	)		-		379
Reclassification adjustments:
Amortization of prior-service credit	(a)		(1	)		-		(20	)		(1	)		-		(75	)
Amortization of actuarial losses	(a)		-			-		41			-			-		185
Recognition of losses due to settlements and curtailments	(a)		-			-		1,546			-			-		1,563
Total reclassification adjustments			(1	)		-		1,567			(1	)		-		1,673
Tax provision			-			-		427			-			-		448
Reclassification adjustments, net of tax			(1	)		-		1,140			(1	)		-		1,225
Pension and other postretirement benefit plan changes, net of tax			(20	)		-		1,156			(35	)		-		1,604
Other comprehensive (loss) income		$	(38	)	$	9	$	1,145		$	(45	)	$	9	$	1,608

(a) Reclassified to Total Net Periodic Benefit Cost - refer to Note 11, "Retirement Plans and Other Postretirement Benefits" for additional information.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Note 15 - Accumulated Other Comprehensive Income

9 Months Ended

Sep. 30, 2014

Accumulated Other Comprehensive Income Loss [Abstract]

Accumulated Other Comprehensive Income Loss [Text Block]

NOTE 15: ACCUMULATED OTHER COMPREHENSIVE INCOME:

Accumulated other comprehensive income is composed of the following:

	As of
	September 30,			December 31,
(in millions)	2014			2013
Currency translation adjustments	$	(9	)	$	1
Pension and other postretirement benefit plan changes		63			98
Total accumulated other comprehensive income	$	54		$	99

Note 16 - Discontinued Operations

9 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

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

NOTE 16: DISCONTINUED OPERATIONS

On April 26, 2013, Eastman Kodak Company, the KPP Trustees Limited (“KPP” or the “Trustee”), as trustee for the U.K. Pension Plan, and certain other Kodak entities entered into a global settlement agreement (the “Global Settlement”) that resolved all liabilities of Kodak with respect to the U.K. Pension Plan. The Global Settlement also provided for the acquisition by KPP and/or its subsidiaries of certain assets, and the assumption by KPP and/or its subsidiaries of certain liabilities of Kodak’s Personalized Imaging and Document Imaging businesses (together the “Business”) under a Stock and Asset Purchase Agreement dated April 26, 2013 (the “SAPA”). On August 30, 2013, the Company entered into an agreement (the “Amended SAPA”) amending and restating the SAPA.

Upon emergence from bankruptcy, as a part of the Global Settlement and pursuant to the Amended SAPA, Kodak consummated the sale of certain assets of the Business to KPP Holdco Limited (“KPP Holdco”), a wholly owned subsidiary of KPP, and certain direct and indirect subsidiaries of KPP Holdco (together with KPP Holdco, the “KPP Purchasing Parties”), for net cash consideration of $325 million, in addition to certain notes and the assumption by the KPP Purchasing Parties of certain liabilities of the Business. Up to $35 million in aggregate of the purchase price is subject to repayment to KPP if the Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018. Certain assets and liabilities of the Business in certain jurisdictions were not transferred at the initial closing, which took place upon emergence, but are being transferred in a series of deferred closings in accordance with the Amended SAPA, one of which has yet to close. Kodak has been and is operating the Business relating to the deferred closing jurisdictions, subject to certain covenants, until the applicable deferred closing occurred or occurs, and delivers to (or receives from) a KPP subsidiary at each deferred closing a true-up payment reflecting the actual economic benefit (or detriment) to the Business in the applicable deferred closing jurisdiction(s) from the time of the initial closing through the time of the applicable deferred closing. Up to the time of the deferred closing, the results of the operations of the Business were and are reported as (Loss) earnings from discontinued operations, net of income taxes in the Consolidated Statement of Operations and the assets and liabilities of the Business were and are categorized as Current assets held for sale or Current liabilities held for sale in the Consolidated Statement of Financial Position, as appropriate.

On March 17, 2014, the KPP Purchasing Parties agreed to pay Kodak $20 million of incremental consideration ($13 million was paid in March 2014 and the remainder is owed within one year of March 2014) in lieu of working capital adjustments contemplated by the Amended SAPA.

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

	As of
(in millions)	September 30,		December 31,
	2014		2013
Receivables, net	$	-	$	16
Inventories, net		2		62
Property, plant and equipment, net		4		10
Other assets		6		7
Current assets held for sale	$	12	$	95

Trade payables	$	1	$	24
Miscellaneous payables and accruals		-		14
Current liabilities held for sale	$	1	$	38

Discontinued operations of Kodak include the Business (excluding the consumer film business, for which Kodak has entered into an ongoing supply arrangement with Kodak Alaris, the new entity formed by the KPP Purchasing Parties) and other miscellaneous businesses.

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

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Revenues from Personalized and Document Imaging	$	1		$	20		$	201		$	60		$	20		$	734
Revenues from other discontinued operations		-			-			3			1			-			24
Total revenues from discontinued operations	$	1		$	20		$	204		$	61		$	20		$	758

Pre-tax (loss) earnings from Personalized and Document Imaging	$	(9	)	$	11		$	(169	)	$	10		$	11		$	(217	)
Pre-tax (loss) earnings from other discontinued operations		-			1			-			-			1			(15	)
(Provision) benefit for income taxes related to discontinued operations		(3	)		(2	)		91			(5	)		(2	)		97
(Loss) earnings from discontinued operations, net of income taxes	$	(12	)	$	10		$	(78	)	$	5		$	10		$	(135	)

Kodak was required to use a portion of the proceeds from the divestiture of the Business to repay $200 million of the Junior Debtor-In-Possession Credit Agreement. Interest expense on the debt that was required to be repaid as a result of the sale of the Personalized Imaging and Document Imaging businesses has therefore been allocated to discontinued operations. Interest expense allocated to discontinued operations was $0 million for the three and nine months ended September 30, 2014 (Successor) and one month ended September 30, 2013 (Successor) and $4 million and $14 million for the two and eight months ended August 31, 2013 (Predecessor), 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.

- 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

Note 17 - Segment Information

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 17: SEGMENT INFORMATION

Current Segment Reporting Structure

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. 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.

Digital Printing and Enterprise: The Digital Printing and Enterprise Segment encompasses Digital Printing, Packaging and Functional Printing, Enterprise Services & Solutions, and Consumer Inkjet Systems.

All Other: All Other is composed of Kodak’s consumer film business in countries where that business has not yet transferred ownership to the KPP Purchasing Parties, and a utilities variable interest entity. Effective August 31, 2013, the Company sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED, a variable interest entity.

Segment financial information is shown below:

	Successor				Predecessor		Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013		Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Revenues from continuing operations:
Graphics, Entertainment and Commercial Films	$	400	$	123	$	230	$	1,075	$	123	$	987
Digital Printing and Enterprise		164		74		124		498		74		519
All Other		-		1		11		-		1		36
Consolidated total	$	564	$	198	$	365	$	1,573	$	198	$	1,542

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Segment earnings (loss) and Consolidated earnings (loss) from continuing operations before income taxes
Graphics, Entertainment and Commercial Films	$	55		$	(11	)	$	(6	)	$	20		$	(11	)	$	5
Digital Printing and Enterprise		(14	)		(13	)		(8	)		(66	)		(13	)		(37	)
Total of reportable segments		41			(24	)		(14	)		(46	)		(24	)		(32	)
All Other		(2	)		(4	)		3			(9	)		(4	)		-
Restructuring costs and other		(9	)		(4	)		(3	)		(42	)		(4	)		(49	)
Corporate components of pension and OPEB income (1)		30			13			16			90			13			43
Other operating (loss) income, net		(2	)		-			-			(2	)		-			495
Loss on early extinguishment of debt, net		-			-			(2	)		-			-			(8	)
Interest expense		(15	)		(6	)		(33	)		(47	)		(6	)		(106	)
Other charges, net		(1	)		-			(2	)		(4	)		-			(13	)
Reorganization items, net		(1	)		(5	)		2,217			(11	)		(5	)		2,026
Consolidated earnings (loss) from continuing operations before income taxes	$	41		$	(30	)	$	2,182		$	(71	)	$	(30	)	$	2,356

(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 and curtailments and settlements included in (Loss) earnings from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Note 18 - Financial Instruments

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 18: 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:

			Value Of Items Recorded At Fair Value
(in millions)			As of September 30, 2014
			Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net		$	4	$	-	$	4	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets			4		4		-		-

LIABILITIES

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


(in millions)			Value Of Items Not Recorded At Fair Value
			As of September 30, 2014
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	Current portion of long-term debt	Carrying value	$	4	$	-	$	4	$	-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		672		-		672		-
		Fair value		686		-		686		-


			Value Of Items Recorded At Fair Value
(in millions)			As of December 31, 2013
			Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net		$	1	$	-	$	1	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets			2		2		-		-

LIABILITIES
Derivatives
Short-term foreign exchange contracts	Other current liabilities			3		-		3		-


			Value Of Items Not Recorded At Fair Value
(in millions)			As of December 31, 2013
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	Current portion of long-term debt	Carrying value	$	4	$	-	$	4	$	-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		674		-		674		-
		Fair value		687		-		687		-

Fair Value

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 observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the three months or nine months ended September 30, 2014.

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 restricted cash (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 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:

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Net loss	$	(1	)	$	(4	)	$	(3	)	$	(3	)	$	(4	)	$	(7	)

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. Kodak does not utilize derivative financial instruments for trading or other speculative purposes.

Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities. 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 September 30, 2014 was not significant to Kodak.

In the event of a default under the Company’s Senior Secured First Lien Term Credit Agreement, Senior Secured Second Lien Term Credit Agreement, the ABL Credit Agreement, 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 September 30, 2014, Kodak had open derivative contracts in liability positions with a total fair value of $1 million.

Kodak had no derivatives designated as hedging instruments for the three and nine months ended September 30, 2014 and 2013. The location and amounts of pre-tax gains and losses related to derivatives not designated as hedging instruments reported in the Consolidated Statement of Operations are shown in the following table:

	Gain (Loss) Recognized in Income on Derivatives
(in millions)	Successor					Predecessor			Successor					Predecessor
Location of Gain (Loss) Recognized in Income on Derivatives	Three Months Ended September 30, 2014		One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014		One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Other charges, net	$	4	$	(3	)	$	(3	)	$	12	$	(3	)	$	1

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 (loss) earnings (both in Other charges, net) in the Consolidated Statement of Operations). The notional amount of such contracts open at September 30, 2014 was approximately $347 million. The majority of the contracts of this type held by Kodak as of September 30, 2014 were denominated in euros and British pounds.

- 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

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2014
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (“ASU 2014-09”), “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 (January 1, 2017 for Kodak) and allows either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application of the revised guidance recognized at the date of initial application. Kodak is currently evaluating the impact of this ASU. In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”), “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360).” ASU 2014-08 defines a discontinued operation as a disposal of a component (or group of components) of an entity that was disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. A business activity that, upon acquisition, qualifies as held for sale will also be a discontinued operation. Presentation as a discontinued operation will no longer be precluded if there are operations and cash flows of the component that have not been eliminated from ongoing operations or if there is significant continuing involvement with the component. ASU 2014-08 introduces several new disclosures including disclosing cash flow information of discontinued operations either in the statement of cash flows or in a note, expanded disclosure when an entity retains a significant continuing involvement with a discontinued operation as well as for disposals of individually material components that do not qualify as discontinued operations. The amendments in the update are effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014 (January 1, 2015 for Kodak) to new disposals and new classifications of disposal groups as held for sale after the effective date. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued. Kodak does not expect the adoption of this guidance to have a material impact on its Consolidated Financial Statements.

Note 2 - Reorganization Items, Net (Tables)

9 Months Ended

Sep. 30, 2014

Reorganizations [Abstract]

Reorganization Items, Net [Table Text Block]

	Successor				Predecessor			Successor					Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Professional fees	$	1	$	5	$	15		$	9		$	5	$	114
Provision for expected allowed claims		-		-		33			(1	)		-		133
Net gain on reorganization adjustments		-		-		(1,957	)		-			-		(1,957	)
Net gain on fresh start adjustments		-		-		(302	)		-			-		(302	)
Other items, net		-		-		(6	)		3			-		(14	)
Reorganization items, net	$	1	$	5	$	(2,217	)	$	11		$	5	$	(2,026	)
Cash payments for reorganization items	$	2	$	9	$	109		$	20		$	9	$	210

Note 3 - Receivables, Net (Tables)

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

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

	As of
	September 30,		December 31,
(in millions)	2014		2013
Trade receivables	$	344	$	473
Miscellaneous receivables		73		98
Total (net of allowances of $9 and $6 as of September 30, 2014 and December 31, 2013, respectively)	$	417	$	571

Note 4 - Inventories, Net (Tables)

9 Months Ended

Sep. 30, 2014

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

	As of
	September 30,		December 31,
(in millions)	2014		2013
Finished goods	$	226	$	185
Work in process		85		94
Raw materials		91		79
Total	$	402	$	358

Note 5 - Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2014

Table Text Block Supplement [Abstract]

Other Current Liabilities [Table Text Block]

NOTE 5: OTHER CURRENT LIABILITIES

	As of
	September 30,		December 31,
(in millions)	2014		2013
Accrued employment-related liabilities	$	136	$	189
Deferred revenue		46		48
Accrued customer rebates		36		52
Accrued restructuring liabilities		31		34
Deferred consideration on disposed businesses		11		62
Other		148		177
Total	$	408	$	562

Note 6 - Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

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

	As of
	September 30,		December 31,
(in millions)	2014		2013
Eastman Business Park site, Rochester, NY	$	-	$	49
Other current operating sites		8		8
Sites associated with former operations		10		13
Sites associated with the non-imaging health businesses sold in 1994		11		12
Total	$	29	$	82

Note 7 - Guarantees (Tables)

9 Months Ended

Sep. 30, 2014

Guarantees [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

Accrued warranty obligations as of December 31, 2013	$	13
Actual warranty experience during 2014		(13	)
2014 warranty provisions		6
Accrued warranty obligations as of September 30, 2014	$	6

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

Deferred revenue on extended warranties as of December 31, 2013	$	30
New extended warranty and maintenance arrangements in 2014		146
Recognition of extended warranty and maintenance arrangement revenue in 2014		(149	)
Deferred revenue on extended warranties as of September 30, 2014	$	27

Note 8 - Other Operating Loss (Income), Net (Tables)

9 Months Ended

Sep. 30, 2014

Disclosure Text Block [Abstract]

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



	Successor				Predecessor		Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013		Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Expenses (income)
Gain on sale of digital imaging patent portfolio	$	-	$	-	$	-	$	-	$	-	$	(535	)
Goodwill impairment (1)		-		-		-		-		-		77
Gain on sale of property in Mexico (2)		-		-		-		-		-		(34	)
Other		2		-		-		2		-		(3	)
Total	$	2	$	-	$	-	$	2	$	-	$	(495	)

(1)	Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit related to the sale of its digital imaging patents during the first quarter of 2013.

(2)

Note 9 - Income Taxes (Tables)

9 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

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

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Earnings (loss) from continuing operations before income taxes	$	41		$	(30	)	$	2,182		$	(71	)	$	(30	)	$	2,356
Effective tax rate		24.4	%		(3.3	)%		4.4	%		(15.5	)%		(3.3	)%		6.6	%
Provision for income taxes		10			1			97			11			1			155
Provision (benefit) for income taxes @ 35%		14			(11	)		764			(25	)		(11	)		825
Difference between tax at effective vs. statutory rate	$	(4	)	$	12		$	(667	)	$	36		$	12		$	(670	)

Note 10 - Restructuring Liabilities (Tables)

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

							Long-lived Asset
				Exit			Impairments and
	Severance			Costs			Inventory
(in millions)	Reserve			Reserve			Write-downs			Total
Balance as of December 31, 2013	$	26		$	8		$	-		$	34

Q1 2014 charges		11			1			1			13
Q1 utilization/cash payments		(11	)		(3	)		(1	)		(15	)
Balance as of March 31, 2014	$	26		$	6		$	-		$	32

Q2 2014 charges		19			1			-			20
Q2 utilization/cash payments		(9	)		(1	)		-			(10	)
Balance as of June 30, 2014	$	36		$	6		$	-		$	42

Q3 2014 charges		9			-			-			9
Q3 utilization/cash payments		(15	)		-			-			(15	)
Q3 2014 other adjustments & reclasses (1)		(5	)		-			-			(5	)
Balance as of September 30, 2014	$	25		$	6		$	-		$	31

Note 11 - Retirement Plans and Other Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2014

Other Postretirement Benefit Plan [Member]

Note 11 - Retirement Plans and Other Postretirement Benefits (Tables) [Line Items]

Schedule of Net Benefit Costs [Table Text Block]

	Successor				Predecessor			Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Service cost	$	-	$	-	$	-		$	-	$	-	$	-
Interest cost		1		-		1			3		-		3
Amortization of:
Prior service credit		-		-		(18	)		-		-		(75	)
Net actuarial loss		-		-		-			-		-		3
Total net postretirement benefit expense (income)	$	1	$	-	$	(17	)	$	3	$	-	$	(69	)

Schedule of Net Benefit Costs [Table Text Block]

	Successor												Predecessor						Successor												Predecessor
	Three Months Ended September 30, 2014						One Month Ended September 30, 2013						Two Months Ended August 31, 2013						Nine Months Ended September 30, 2014						One Month Ended September 30, 2013						Eight Months Ended August 31, 2013
(in millions)	Three Months Ended September 30, 2014						One Month Ended September 30, 2013						Two Months Ended August 31, 2013						Nine Months Ended September 30, 2014						One Month Ended September 30, 2013						Eight Months Ended August 31, 2013
	U.S.			Non-U.S.			U.S.			Non-U.S.			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	$	4		$	1		$	1		$	1		$	4		$	1		$	13		$	4		$	1		$	1		$	20		$	6
Interest cost		42			7			17			3			34			24			136			23			17			3			120			95
Expected return on plan assets		(72	)		(9	)		(30	)		(4	)		(63	)		(27	)		(226	)		(29	)		(30	)		(4	)		(236	)		(107	)
Amortization of:
Prior service (credit) cost		(1	)		-			-			-			1			-			(1	)		-			-			-			1			1
Net actuarial loss		-			-			-			-			25			14			-			-			-			-			124			56
Pension (income) expense before special termination benefits, curtailments and settlements		(27	)		(1	)		(12	)		-			1			12			(78	)		(2	)		(12	)		-			29			51
Special termination benefits		3			-			-			-			-			-			3			-			-			-			-			-
Curtailment (gain) loss		-			-			-			-			(1	)		-			-			-			-			-			-			13
Settlement loss		-			-			-			-			-			114			-			-			-			-			-			114
Net pension (income) expense		(24	)		(1	)		(12	)		-			-			126			(75	)		(2	)		(12	)		-			29			178
Other plans including unfunded plans		-			3			-			1			-			(1	)		-			6			-			1			-			7
Total net pension (income) expense	$	(24	)	$	2		$	(12	)	$	1		$	-		$	125		$	(75	)	$	4		$	(12	)	$	1		$	29		$	185

Note 12 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Schedule of Dilutive Shares [Table Text Block]

(in millions of shares)	Three Months Ended
	September 30, 2014
Unvested share-based awards		0.2
Warrants to purchase common shares		1.3
Total		1.5

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

(in millions of shares)	One Month Ended		Nine Months Ended
	September 30, 2013		September 30, 2014
Unvested share-based awards		-		0.3
Warrants to purchase common shares		1.4		1.7
Total		1.4		2.0

Note 14 - Other Comprehensive (Loss) Income (Tables)

9 Months Ended

Sep. 30, 2014

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) [Table Text Block]

		Successor					Predecessor			Successor					Predecessor
		Three Months Ended September 30, 2014			One Month Ended September 30, 2013		Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Currency translation adjustments		$	(17	)	$	9	$	(11	)	$	(10	)	$	9	$	4

Unrealized (losses) gains from investment, before tax			(1	)		-		-			-			-		-
Tax provision			-			-		-			-			-		-
Unrealized (losses) gains from investment, net of tax			(1	)		-		-			-			-		-

Pension and other postretirement benefit plan changes
Newly established prior service credit			61			-		-			61			-		-
Newly established net actuarial (loss) gain			(80	)		-		21			(96	)		-		393
Tax provision (benefit)			-			-		5			(1	)		-		14
Newly established prior service credit and net actuarial (loss) gain, net of tax			(19	)		-		16			(34	)		-		379
Reclassification adjustments:
Amortization of prior-service credit	(a)		(1	)		-		(20	)		(1	)		-		(75	)
Amortization of actuarial losses	(a)		-			-		41			-			-		185
Recognition of losses due to settlements and curtailments	(a)		-			-		1,546			-			-		1,563
Total reclassification adjustments			(1	)		-		1,567			(1	)		-		1,673
Tax provision			-			-		427			-			-		448
Reclassification adjustments, net of tax			(1	)		-		1,140			(1	)		-		1,225
Pension and other postretirement benefit plan changes, net of tax			(20	)		-		1,156			(35	)		-		1,604
Other comprehensive (loss) income		$	(38	)	$	9	$	1,145		$	(45	)	$	9	$	1,608

(a) Reclassified to Total Net Periodic Benefit Cost - refer to Note 11, "Retirement Plans and Other Postretirement Benefits" for additional information.

Note 15 - Accumulated Other Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2014

Accumulated Other Comprehensive Income Loss [Abstract]

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

	As of
	September 30,			December 31,
(in millions)	2014			2013
Currency translation adjustments	$	(9	)	$	1
Pension and other postretirement benefit plan changes		63			98
Total accumulated other comprehensive income	$	54		$	99

Note 16 - Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

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

	As of
(in millions)	September 30,		December 31,
	2014		2013
Receivables, net	$	-	$	16
Inventories, net		2		62
Property, plant and equipment, net		4		10
Other assets		6		7
Current assets held for sale	$	12	$	95

Trade payables	$	1	$	24
Miscellaneous payables and accruals		-		14
Current liabilities held for sale	$	1	$	38

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

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Revenues from Personalized and Document Imaging	$	1		$	20		$	201		$	60		$	20		$	734
Revenues from other discontinued operations		-			-			3			1			-			24
Total revenues from discontinued operations	$	1		$	20		$	204		$	61		$	20		$	758

Pre-tax (loss) earnings from Personalized and Document Imaging	$	(9	)	$	11		$	(169	)	$	10		$	11		$	(217	)
Pre-tax (loss) earnings from other discontinued operations		-			1			-			-			1			(15	)
(Provision) benefit for income taxes related to discontinued operations		(3	)		(2	)		91			(5	)		(2	)		97
(Loss) earnings from discontinued operations, net of income taxes	$	(12	)	$	10		$	(78	)	$	5		$	10		$	(135	)

Note 17 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

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

	Successor				Predecessor		Successor				Predecessor
(in millions)	Three Months Ended September 30, 2014		One Month Ended September 30, 2013		Two Months Ended August 31, 2013		Nine Months Ended September 30, 2014		One Month Ended September 30, 2013		Eight Months Ended August 31, 2013
Revenues from continuing operations:
Graphics, Entertainment and Commercial Films	$	400	$	123	$	230	$	1,075	$	123	$	987
Digital Printing and Enterprise		164		74		124		498		74		519
All Other		-		1		11		-		1		36
Consolidated total	$	564	$	198	$	365	$	1,573	$	198	$	1,542

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Segment earnings (loss) and Consolidated earnings (loss) from continuing operations before income taxes
Graphics, Entertainment and Commercial Films	$	55		$	(11	)	$	(6	)	$	20		$	(11	)	$	5
Digital Printing and Enterprise		(14	)		(13	)		(8	)		(66	)		(13	)		(37	)
Total of reportable segments		41			(24	)		(14	)		(46	)		(24	)		(32	)
All Other		(2	)		(4	)		3			(9	)		(4	)		-
Restructuring costs and other		(9	)		(4	)		(3	)		(42	)		(4	)		(49	)
Corporate components of pension and OPEB income (1)		30			13			16			90			13			43
Other operating (loss) income, net		(2	)		-			-			(2	)		-			495
Loss on early extinguishment of debt, net		-			-			(2	)		-			-			(8	)
Interest expense		(15	)		(6	)		(33	)		(47	)		(6	)		(106	)
Other charges, net		(1	)		-			(2	)		(4	)		-			(13	)
Reorganization items, net		(1	)		(5	)		2,217			(11	)		(5	)		2,026
Consolidated earnings (loss) from continuing operations before income taxes	$	41		$	(30	)	$	2,182		$	(71	)	$	(30	)	$	2,356

Note 18 - Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

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

			Value Of Items Recorded At Fair Value
(in millions)			As of September 30, 2014
			Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net		$	4	$	-	$	4	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets			4		4		-		-

LIABILITIES

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


(in millions)			Value Of Items Not Recorded At Fair Value
			As of September 30, 2014
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	Current portion of long-term debt	Carrying value	$	4	$	-	$	4	$	-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		672		-		672		-
		Fair value		686		-		686		-


			Value Of Items Recorded At Fair Value
(in millions)			As of December 31, 2013
			Total		Level 1		Level 2		Level 3
ASSETS
Derivatives
Short-term foreign exchange contracts	Receivables, net		$	1	$	-	$	1	$	-

Marketable securities
Long-term available-for-sale securities	Other long-term assets			2		2		-		-

LIABILITIES
Derivatives
Short-term foreign exchange contracts	Other current liabilities			3		-		3		-


			Value Of Items Not Recorded At Fair Value
(in millions)			As of December 31, 2013
			Total		Level 1		Level 2		Level 3
LIABILITIES
Debt
Short-term debt	Current portion of long-term debt	Carrying value	$	4	$	-	$	4	$	-
		Fair value		4		-		4		-

Long-term debt	Long-term debt, net of current portion	Carrying value		674		-		674		-
		Fair value		687		-		687		-

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

	Successor						Predecessor			Successor						Predecessor
(in millions)	Three Months Ended September 30, 2014			One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014			One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Net loss	$	(1	)	$	(4	)	$	(3	)	$	(3	)	$	(4	)	$	(7	)

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

	Gain (Loss) Recognized in Income on Derivatives
(in millions)	Successor					Predecessor			Successor					Predecessor
Location of Gain (Loss) Recognized in Income on Derivatives	Three Months Ended September 30, 2014		One Month Ended September 30, 2013			Two Months Ended August 31, 2013			Nine Months Ended September 30, 2014		One Month Ended September 30, 2013			Eight Months Ended August 31, 2013
Other charges, net	$	4	$	(3	)	$	(3	)	$	12	$	(3	)	$	1

Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Variable Interest Entity, Primary Beneficiary [Member] \| RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Assets		$ 79	$ 85
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities		7	3
RED-Rochester, LLC [Member]
Note 1 - Basis of Presentation and Recent Accounting Pronouncements (Details) [Line Items]
Noncontrolling Interest in Variable Interest Entity		$ 20	$ 18
Goodwill, Period Increase (Decrease)	$ 8

Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net - USD ($) $ in Millions	1 Months Ended	2 Months Ended		3 Months Ended			8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2014	Aug. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees	$ 5			$ 1				$ 9
Provision for expected allowed claims								(1)
Other items, net								(7)
Reorganization items, net	5			1				11
Cash payments for reorganization items	$ 9			2				$ 20
Predecessor [Member]
Note 2 - Reorganization Items, Net (Details) - Reorganization Items, Net [Line Items]
Professional fees		$ 15					$ 114
Provision for expected allowed claims		33					133
Net gain on reorganization adjustments		(1,957)					(1,964)
Net gain on fresh start adjustments		(302)					(302)
Other items, net		(6)					119
Reorganization items, net		(2,217)	$ (2,217)				(2,026)
Cash payments for reorganization items		$ 109					$ 210
Cash payments for reorganization items				$ 15	$ 10	$ 15

Note 3 - Receivables, Net (Details) - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Receivables [Abstract]
Expected Customer Settlements in Lieu of Cash Payments	$ 31	$ 39

Note 3 - Receivables, Net (Details) - Receivables, Net - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Receivables, Net [Abstract]
Trade receivables	$ 344	$ 473
Miscellaneous receivables	73	98
Total (net of allowances of $9 and $6 as of September 30, 2014 and December 31, 2013, respectively)	$ 417	$ 571

Note 3 - Receivables, Net (Details) - Receivables, Net (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Receivables, Net [Abstract]
Allowances	$ 9	$ 6

Note 4 - Inventories, Net (Details) - Inventories - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Inventories [Abstract]
Finished goods	$ 226	$ 185
Work in process	85	94
Raw materials	91	79
Total	$ 402	$ 358

Note 5 - Other Current Liabilities (Details) - Other Current Liabilities - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Other Current Liabilities [Abstract]
Accrued employment-related liabilities	$ 136	$ 189
Deferred revenue	46	48
Accrued customer rebates	36	52
Accrued restructuring liabilities	31	34
Deferred consideration on disposed businesses	11	62
Other	148	177
Total	$ 408	$ 562

Note 6 - Commitments and Contingencies (Details) - USD ($) $ in Millions	1 Months Ended
	May 20, 2014	Sep. 30, 2014	May 19, 2014
Amended EBP Settlement Agreement [Member]
Note 6 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount	$ 49
Environmental Settlement, Historical Liabilities Trigger Amount	$ 99	$ 99
Percentage of Liability Above $99 Million	50.00%	50.00%
Threat of Expropriation of Assets [Member] \| Cash [Member] \| BRAZIL
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 8
Threat of Expropriation of Assets [Member] \| Collateralized Debt Obligations [Member] \| BRAZIL
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		101
Financial Standby Letter of Credit [Member]
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		7
Surety Bond [Member]
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		21
Cash Deposits [Member]
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		58
Asset Based Revolving Credit Facility [Member]
Note 6 - Commitments and Contingencies (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		118
BRAZIL
Note 6 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Estimate of Possible Loss		$ 38
Assets Held-in-trust			$ 49

Note 6 - Commitments and Contingencies (Details) - Site Contingency - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Eastman Business Park Rochester NY [Member]
Site Contingency [Line Items]
Site Contingency		$ 49
Other Operating Sites [Member]
Site Contingency [Line Items]
Site Contingency	$ 8	8
Sites Associated with Former Operations [Member]
Site Contingency [Line Items]
Site Contingency	10	13
Sites Associated With Non-Imaging Health Business [Member]
Site Contingency [Line Items]
Site Contingency	11	12
Site Contingency	$ 29	$ 82

Note 7 - Guarantees (Details) - USD ($)	6 Months Ended	9 Months Ended
Note 7 - Guarantees (Details) - USD ($)	Jun. 30, 2014	Sep. 30, 2014	May 20, 2014
Amended EBP Settlement Agreement [Member]
Note 7 - Guarantees (Details) [Line Items]
Environmental Settlement, Historical Liabilities Trigger Amount		$ 99,000,000	$ 99,000,000
Percentage of Liability Above $99 Million		50.00%	50.00%
Accrual for Environmental Loss Contingencies		$ 0
Financial Guarantee [Member] \| Guarantor Subsidiaries [Member]
Note 7 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		55,000,000
Guarantor Obligations, Current Carrying Value		21,000,000
Financial Guarantee [Member]
Note 7 - Guarantees (Details) [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 6,000,000
Maximum [Member]
Note 7 - Guarantees (Details) [Line Items]
Orginal Warranty Period		1 year
Extended Warranty Period	5 years
Minimum [Member]
Note 7 - Guarantees (Details) [Line Items]
Extended Warranty Period		3 months
Guarantee Term for Product and Short-term Equipment Leasing Arrangements		90 days
Guarantee Term for Long-term Equipment Leasing Arrangements		5 years
Extended Warranty Period		1 year

Note 7 - Guarantees (Details) - Change in Accrued Warranty Obligations $ in Millions	9 Months Ended
	Sep. 30, 2014 USD ($)
Change in Accrued Warranty Obligations [Abstract]
Accrued warranty obligations	$ 6
Actual warranty experience during 2014	(13)
2014 warranty provisions	$ 6

Note 7 - Guarantees (Details) - Deferred Revenue $ in Millions	9 Months Ended
	Sep. 30, 2014 USD ($)
Deferred Revenue [Abstract]
Deferred revenue on extended warranties	$ 27
New extended warranty and maintenance arrangements in 2014	146
Recognition of extended warranty and maintenance arrangement revenue in 2014	$ (149)

Note 8 - Other Operating Loss (Income), Net (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2013
MEXICO
Note 8 - Other Operating Loss (Income), Net (Details) [Line Items]
Sales of Real Estate	$ 41
Sale Leaseback Term	1 year
Deferred Gain on Sale of Property	$ 34
Gains (Losses) on Sales of Investment Real Estate	$ 34
Goodwill, Impairment Loss		$ 77

Note 8 - Other Operating Loss (Income), Net (Details) - Other Operating Expenses (Income), Net - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

8 Months Ended

9 Months Ended

Sep. 30, 2013

Aug. 31, 2013

Sep. 30, 2014

Mar. 31, 2013

Aug. 31, 2013

Sep. 30, 2014

Successor [Member]

Expenses (income)

Goodwill impairment (1)

^[1]

Gain on sale of property in Mexico (2)

^[2]

Other

Total

$ 2

Predecessor [Member]

Expenses (income)

Gain on sale of digital imaging patent portfolio

$ (535)

Goodwill impairment (1)

^[1]

Gain on sale of property in Mexico (2)

^[2]

(34)

Other

(3)

Total

$ (495)

Goodwill impairment (1)

$ 77

[1]	Kodak recorded an impairment charge of $77 million related to the Intellectual Property and Brand Licensing reporting unit related to the sale of its digital imaging patents during the first quarter of 2013.
[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 due to Kodak's continuing involvement in the property for the remainder of the lease term. In March 2013, the deferred gain was recognized as the lease term expired.

Note 9 - Income Taxes (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
Note 9 - Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%	35.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount (in Dollars)		$ 100

Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation [Line Items]
Earnings (loss) from continuing operations before income taxes	$ (30)		$ 41		$ (71)
Effective tax rate	(3.30%)		24.40%		(15.50%)
Provision for income taxes	$ 1		$ 10		$ 11
Provision (benefit) for income taxes @ 35%	(11)		14		(25)
Difference between tax at effective vs. statutory rate	$ 12		$ (4)		$ 36
Predecessor [Member]
Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation [Line Items]
Earnings (loss) from continuing operations before income taxes		$ 2,182		$ 2,356
Effective tax rate		4.40%		6.60%
Provision for income taxes		$ 97		$ 155
Provision (benefit) for income taxes @ 35%		764		825
Difference between tax at effective vs. statutory rate		$ (667)		$ (670)

Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals)	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals) [Line Items]
Income taxes	35.00%		35.00%		35.00%
Predecessor [Member]
Note 9 - Income Taxes (Details) - Income Tax (Benefit) Provision Reconciliation (Parentheticals) [Line Items]
Income taxes		35.00%		35.00%
Income taxes	35.00%	35.00%	35.00%	35.00%	35.00%

Note 10 - Restructuring Liabilities (Details)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2014

USD ($)

Jun. 30, 2014

USD ($)

Mar. 31, 2014

USD ($)

Sep. 30, 2014

USD ($)

Special Termination Benefits [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring Reserve, Accrual Adjustment (in Dollars)

$ (3)

Restructuring Charges (in Dollars)

$ 3

Manufacturing/Service Positions [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

275

Research and Development Positions [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

Administrative Positions [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

175

North America [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

275

World [Member]

Note 10 - Restructuring Liabilities (Details) [Line Items]

Restructuring and Related Cost, Number of Positions Eliminated

250

Restructuring Reserve, Translation and Other Adjustment (in Dollars)

^[1]

$ (5)

Restructuring Reserve, Translation Adjustment (in Dollars)

(2)

Restructuring Charges (in Dollars)

$ 9

$ 20

$ 13

$ 42

Restructuring and Related Cost, Number of Positions Eliminated

125

525

[1]	The $5 million reserve reduction includes $3 million for special termination benefits, which are reflected in Pension and other postretirementliabilities in the Consolidated Statement of Financial Position. The remaining $2 million reflects foreign currency translation adjustments.

Note 10 - Restructuring Liabilities (Details) - Restructuring Liabilities - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Employee Severance [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2013

$ 36

$ 26

Charges - continuing operations

Utilization/cash payments

(15)

(9)

(11)

Q3 2014 other adjustments & reclasses (1)

^[1]

(5)

Balance as of September 30, 2014

Balance as of June 30, 2014

Balance as of March 31, 2014

Facility Closing [Member]

Restructuring Cost and Reserve [Line Items]

Balance as of December 31, 2013

Charges - continuing operations

Utilization/cash payments

(1)

(3)

Q3 2014 other adjustments & reclasses (1)

^[1]

Balance as of September 30, 2014

Balance as of June 30, 2014

Balance as of March 31, 2014

Long-lived Asset Impairments and Inventory Write-downs [Member]

Restructuring Cost and Reserve [Line Items]

Charges - continuing operations

Utilization/cash payments

(1)

Q3 2014 other adjustments & reclasses (1)

^[1]

Balance as of December 31, 2013

Charges - continuing operations

Utilization/cash payments

(15)

(10)

(15)

Q3 2014 other adjustments & reclasses (1)

^[1]

(5)

Balance as of September 30, 2014

Balance as of June 30, 2014

Balance as of March 31, 2014

$ 42

$ 32

$ 34

[1]	The $5 million reserve reduction includes $3 million for special termination benefits, which are reflected in Pension and other postretirementliabilities in the Consolidated Statement of Financial Position. The remaining $2 million reflects foreign currency translation adjustments.

Note 11 - Retirement Plans and Other Postretirement Benefits (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended			6 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Prior Service Credit [Member] \| KRIP [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Plan Amendments			$ (61)
Actuarial Loss [Member] \| KRIP [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss)			(80)
Special Termination Benefits [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Restructuring Charges			3					$ 3
Discontinued Operations [Member] \| Personalized and Document Imaging Segment [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation		$ 114
Discontinued Operations [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
	$ 0	$ 9					$ 38
Pension Plan [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Contributions by Employer								8
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year								$ 8
KRIP [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Increase (Decrease) in Unfunded Status			$ 19
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate			3.75%	4.50%		4.50%		3.75%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets			7.40%			7.80%
Other Postretirement Benefit Plan [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) [Line Items]
Defined Benefit Plan, Benefits Paid								$ 6
Defined Benefit Plan, Expected Future Benefit Payments, Remainder of Fiscal Year			$ 3					3
Restructuring Charges			$ 9	$ 20	$ 13			$ 42

Note 11 - Retirement Plans and Other Postretirement Benefits (Details) - Net Periodic Benefit Cost - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member] \| United States Pension Plan of US Entity [Member]
Major defined benefit plans:
Service cost	$ 1		$ 4		$ 13
Interest cost	17		42		136
Expected return on plan assets	(30)		(72)		(226)
Amortization of:
Prior service (credit) cost			(1)		(1)
Pension (income) expense before special termination benefits, curtailments and settlements	(12)		(27)		(78)
Special termination benefits			3		3
Net pension (income) expense	(12)		(24)		(75)
Total net pension (income) expense	(12)		(24)		(75)
Successor [Member] \| Foreign Pension Plan [Member]
Major defined benefit plans:
Service cost	1		1		4
Interest cost	3		7		23
Expected return on plan assets	(4)		(9)		(29)
Amortization of:
Pension (income) expense before special termination benefits, curtailments and settlements			(1)		(2)
Net pension (income) expense			(1)		(2)
Other plans including unfunded plans	1		3		6
Total net pension (income) expense	$ 1		$ 2		$ 4
Predecessor [Member] \| United States Pension Plan of US Entity [Member]
Major defined benefit plans:
Service cost		$ 4		$ 20
Interest cost		34		120
Expected return on plan assets		(63)		(236)
Amortization of:
Prior service (credit) cost		1		1
Net actuarial loss		25		124
Pension (income) expense before special termination benefits, curtailments and settlements		1		29
Curtailment (gain) loss		(1)
Net pension (income) expense				29
Total net pension (income) expense				29
Predecessor [Member] \| Foreign Pension Plan [Member]
Major defined benefit plans:
Service cost		1		6
Interest cost		24		95
Expected return on plan assets		(27)		(107)
Amortization of:
Prior service (credit) cost				1
Net actuarial loss		14		56
Pension (income) expense before special termination benefits, curtailments and settlements		12		51
Curtailment (gain) loss				13
Settlement loss		114		114
Net pension (income) expense		126		178
Other plans including unfunded plans		(1)		7
Total net pension (income) expense		$ 125		$ 185

Note 11 - Retirement Plans and Other Postretirement Benefits (Details) - Postretirement Benefit Costs - Other Postretirement Benefit Plan [Member] - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) - Postretirement Benefit Costs [Line Items]
Service cost	$ 0		$ 0		$ 0
Interest cost			1		3
Amortization of:
Total net postretirement benefit expense (income)			$ 1		$ 3
Predecessor [Member]
Note 11 - Retirement Plans and Other Postretirement Benefits (Details) - Postretirement Benefit Costs [Line Items]
Service cost		$ 0
Interest cost		1		$ 3
Amortization of:
Prior service credit		(18)		(75)
Net actuarial loss				3
Total net postretirement benefit expense (income)		$ (17)		$ (69)

Note 12 - Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Equity Option [Member]
Note 12 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.0	7.0	0.4	7.0	0.4
Warrant [Member]
Note 12 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.4	40.0		40.0	1.7
Convertible Debt Securities [Member]
Note 12 - Earnings Per Share (Details) [Line Items]
Aggregate Principal Amount of Convertible Security Convertible Senior Notes (in Dollars)		$ 400		$ 400
Weighted Average Number of Shares Outstanding, Basic	41.7	272.8	41.8	272.7	41.7
Weighted Average Number of Shares Outstanding, Diluted			43.3
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.4				2.0

Note 12 - Earnings Per Share (Details) - Dilutive Shares Included in Calculation of Diluted Earnings Per Share shares in Millions	3 Months Ended
	Sep. 30, 2014 shares
Dilutive Shares Included in Calculation of Diluted Earnings Per Share [Abstract]
Unvested share-based awards	0.2
Warrants to purchase common shares	1.3
Total	1.5

Note 12 - Earnings Per Share (Details) - Potential Shares That Would Have Been Dilutive in Computation of Diluted Earnings - shares shares in Millions	1 Months Ended	2 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Aug. 31, 2013	Sep. 30, 2014
Unvested Share-based Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares not included in calculation of diluted earnings per share				0.3
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares not included in calculation of diluted earnings per share	1.4	40.0	40.0	1.7
Potentially dilutive shares not included in calculation of diluted earnings per share	1.4			2.0

Note 13 - Shareholders' Equity (Details) - $ / shares shares in Millions	Sep. 30, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Stock Authorized	560.0
Common Stock, Shares Authorized	500.0
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60.0
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0
Common Stock, Shares, Issued	42.1	41.8
Preferred Stock, Shares Issued	0.0	0.0
Treasury Stock, Shares	0.2	0.2

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

8 Months Ended

9 Months Ended

Sep. 30, 2013

Aug. 31, 2013

Sep. 30, 2014

Aug. 31, 2013

Sep. 30, 2014

Accumulated Translation Adjustment [Member] | Successor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Currency translation adjustments

$ 9

$ (17)

$ (10)

Accumulated Translation Adjustment [Member] | Predecessor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Currency translation adjustments

$ (11)

$ 4

Accumulated Net Unrealized Investment Gain (Loss) [Member] | Successor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Unrealized (losses) gains from investment, before tax

(1)

Unrealized (losses) gains from investment, net of tax

(1)

Accumulated Defined Benefit Plans Adjustment [Member] | Successor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Pension and other postretirement benefit plan changes, net of tax

(20)

(35)

(a) Reclassified to Total Net Periodic Benefit Cost - refer to Note 11, "Retirement Plans and Other Postretirement Benefits" for additional information.

Newly established prior service credit

Newly established net actuarial (loss) gain

(80)

(96)

Tax provision (benefit)

(1)

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

(19)

(34)

Reclassification adjustments:

Amortization of prior-service credit

^[1]

(1)

Amortization of actuarial losses

^[1]

Recognition of losses due to settlements and curtailments

^[1]

Total reclassification adjustments

(1)

Reclassification adjustments, net of tax

(1)

Accumulated Defined Benefit Plans Adjustment [Member] | Predecessor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Pension and other postretirement benefit plan changes, net of tax

1,156

1,604

(a) Reclassified to Total Net Periodic Benefit Cost - refer to Note 11, "Retirement Plans and Other Postretirement Benefits" for additional information.

Newly established net actuarial (loss) gain

393

Tax provision (benefit)

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

379

Reclassification adjustments:

Amortization of prior-service credit

(20)

^[1]

(75)

Amortization of actuarial losses

^[1]

185

Recognition of losses due to settlements and curtailments

1,546

^[1]

1,563

Total reclassification adjustments

1,567

1,673

Tax provision

427

448

Reclassification adjustments, net of tax

1,140

1,225

Successor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Currency translation adjustments

$ 9

(17)

(10)

Unrealized (losses) gains from investment, net of tax

(1)

Pension and other postretirement benefit plan changes, net of tax

(20)

(35)

Other comprehensive (loss) income

$ 9

$ (38)

$ (45)

Predecessor [Member]

Note 14 - Other Comprehensive (Loss) Income (Details) - Changes in Other Comprehensive (Loss) Income, by Component [Line Items]

Currency translation adjustments

(11)

Pension and other postretirement benefit plan changes, net of tax

1,156

1,604

Other comprehensive (loss) income

$ 1,145

$ 1,608

[1]	Reclassified to Total Net Periodic Benefit Cost - refer to Note 11, "Retirement Plans and Other Postretirement Benefits" for additional information.

Note 15 - Accumulated Other Comprehensive Income (Details) - Components of Accumulated Other Comprehensive Income (Loss) by Component - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Components of Accumulated Other Comprehensive Income (Loss) by Component [Abstract]
Currency translation adjustments	$ (9)	$ 1
Pension and other postretirement benefit plan changes	63	98
Total accumulated other comprehensive income	$ 54	$ 99

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Note 16 - Discontinued Operations (Details) - USD ($) $ in Millions	1 Months Ended		2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Mar. 31, 2014	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014	Mar. 17, 2014	Sep. 03, 2013
Successor [Member]
Note 16 - Discontinued Operations (Details) [Line Items]
Repayments of Debt						$ 3
Interest Expense, Debt		$ 0		$ 0		$ 0
Predecessor [Member]
Note 16 - Discontinued Operations (Details) [Line Items]
Interest Expense, Debt			$ 4		$ 14
Junior DIP Credit Agreement Term Loan [Member]
Note 16 - Discontinued Operations (Details) [Line Items]
Repayments of Debt			200
Personalized and Document Imaging Segment [Member]
Note 16 - Discontinued Operations (Details) [Line Items]
Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds								$ 325
Discontinued Operation, Contingent Consideration			$ 35		$ 35
Incremental Consideration on Sale of Business							$ 20
Payments of Incremental Consideration	$ 13

Note 16 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Personalized and Document Imaging Segment [Member]
Note 16 - Discontinued Operations (Details) - Major Classes of Assets and Liabilities Related to the Disposition [Line Items]
Receivables, net		$ 16
Inventories, net	$ 2	62
Property, plant and equipment, net	4	10
Other assets	6	7
Current assets held for sale	12	95
Trade payables	1	24
Miscellaneous payables and accruals		14
Current liabilities held for sale	1	38
Current assets held for sale	$ 12	$ 95

Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member] \| Personalized and Document Imaging Segment [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations		$ 201	$ 1
Pre-tax (loss) income from discontinued operations		(169)	(9)
Successor [Member] \| Other Discontinued Operations [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations		3
Successor [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations		204	1
(Provision) benefit for income taxes related to discontinued operations		91	(3)
(Loss) earnings from discontinued operations, net of income taxes		$ (78)	$ (12)
Predecessor [Member] \| Personalized and Document Imaging Segment [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations	$ 20				$ 60
Pre-tax (loss) income from discontinued operations	11				10
Predecessor [Member] \| Other Discontinued Operations [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations					1
Pre-tax (loss) income from discontinued operations	1
Predecessor [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations	20				61
(Provision) benefit for income taxes related to discontinued operations	(2)				(5)
(Loss) earnings from discontinued operations, net of income taxes	10				$ 5
Personalized and Document Imaging Segment [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations	20			$ 734
Pre-tax (loss) income from discontinued operations	11			(217)
Other Discontinued Operations [Member]
Note 16 - Discontinued Operations (Details) - Components of Revenues, Earnings (Loss) From Discontinued Operations, Net of Income Taxes, and Gain on Sale [Line Items]
Total revenues from discontinued operations				24
Pre-tax (loss) income from discontinued operations	1			(15)
Total revenues from discontinued operations	20			758
(Provision) benefit for income taxes related to discontinued operations	(2)			97
(Loss) earnings from discontinued operations, net of income taxes	$ 10			$ (135)

Note 17 - Segment Information (Details)	9 Months Ended
Note 17 - Segment Information (Details)	Sep. 30, 2014
Segment Reporting [Abstract]
Number of Reportable Segments	2

Note 17 - Segment Information (Details) - Net Sales from Continuing Operations - USD ($)
$ in Millions

1 Months Ended

2 Months Ended

3 Months Ended

8 Months Ended

9 Months Ended

Sep. 30, 2013

Aug. 31, 2014

Dec. 31, 2013

Aug. 31, 2013

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Aug. 31, 2013

Sep. 30, 2014

Graphics, Entertainment and Commercial Films Segment [Member] | Successor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

$ 123

$ 400

$ 1,075

Other Income

(11)

Graphics, Entertainment and Commercial Films Segment [Member] | Predecessor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

$ 230

$ 987

Other Income

(6)

Digital Printing and Enterprise Segment [Member] | Successor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

164

498

Other Income

(13)

(14)

(66)

Digital Printing and Enterprise Segment [Member] | Predecessor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

124

519

Other Income

(8)

(37)

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

Revenues from continuing operations:

Sales Revenue

Other Income

(4)

(2)

(9)

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

Revenues from continuing operations:

Sales Revenue

Other Income

Successor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

198

564

1,573

Other Income

(24)

(46)

Restructuring costs and other

(4)

(9)

(42)

Corporate components of pension and OPEB income (1)

^[1]

Other operating (loss) income, net

(2)

Interest expense

(6)

(15)

(47)

Other charges, net

(1)

(4)

Reorganization items, net

(5)

(1)

(11)

Consolidated earnings (loss) from continuing operations before income taxes

(30)

(71)

Successor [Member]

Revenues from continuing operations:

Sales Revenue

198

564

1,573

Restructuring costs and other

(4)

(9)

(42)

Other operating (loss) income, net

(2)

Interest expense

(6)

(15)

(47)

Other charges, net

(1)

(4)

Reorganization items, net

(5)

(1)

(11)

Consolidated earnings (loss) from continuing operations before income taxes

$ (30)

(71)

Predecessor [Member] | Continuing Operations [Member]

Revenues from continuing operations:

Sales Revenue

365

1,542

Other Income

(14)

(32)

Restructuring costs and other

(3)

(49)

Corporate components of pension and OPEB income (1)

^[1]

Other operating (loss) income, net

495

Loss on early extinguishment of debt, net

(2)

(8)

Interest expense

(33)

(106)

Other charges, net

(2)

(13)

Reorganization items, net

2,217

2,026

Consolidated earnings (loss) from continuing operations before income taxes

$ 2,182

$ 2,356

Predecessor [Member]

Revenues from continuing operations:

Sales Revenue

$ 365

$ 1,542

Restructuring costs and other

(3)

(43)

Other operating (loss) income, net

495

Loss on early extinguishment of debt, net

(2)

(8)

Interest expense

(33)

(106)

Other charges, net

(2)

(13)

Reorganization items, net

$ 2,217

2,217

2,026

Consolidated earnings (loss) from continuing operations before income taxes

$ 2,182

$ 2,356

Restructuring costs and other

$ (9)

$ (20)

$ (13)

$ (42)

[1]

Note 18 - Financial Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Forward Contracts [Member]
Note 18 - Financial Instruments (Details) [Line Items]
Derivative Asset, Notional Amount	$ 347
Designated as Hedging Instrument [Member]
Note 18 - Financial Instruments (Details) [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net	0	$ 0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1

Note 18 - Financial Instruments (Details) - Financial Instruments Carrying and Fair Values - USD ($) $ in Millions	Sep. 30, 2014	Dec. 31, 2013
Accounts Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives
Short-term foreign exchange contracts	$ 4	$ 1
Accounts Receivable [Member]
Derivatives
Short-term foreign exchange contracts	4	1
Fair Value, Inputs, Level 1 [Member] \| Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale securities	4	2
Fair Value, Inputs, Level 2 [Member] \| Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	3
Fair Value, Inputs, Level 2 [Member]
Debt
Short-term debt carrying value	4	4
Short-term debt fair value	4	4
Long-term debt carrying value	672	674
Long-term debt fair value	686	687
Other Noncurrent Assets [Member]
Marketable securities
Long-term available-for-sale securities	4	2
Other Current Liabilities [Member]
Derivatives
Short-term foreign exchange contracts	1	3
Debt
Short-term debt carrying value	4	4
Short-term debt fair value	4	4
Long-term debt carrying value	672	674
Long-term debt fair value	$ 686	$ 687

Note 18 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 18 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss	$ (4)		$ (1)		$ (3)
Predecessor [Member]
Note 18 - Financial Instruments (Details) - Foreign Exchange Gain (Loss) [Line Items]
Net loss		$ (3)		$ (7)

Note 18 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments - Other Nonoperating Income (Expense) [Member] - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2013	Sep. 30, 2014	Aug. 31, 2013	Sep. 30, 2014
Successor [Member]
Note 18 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments [Line Items]
Other charges, net	$ (3)		$ 4		$ 12
Predecessor [Member]
Note 18 - Financial Instruments (Details) - Derivatives Not Designated as Hedging Instruments [Line Items]
Other charges, net		$ (3)		$ 1

Label	Element	Value
Standard Product Warranty Accrual	us-gaap_StandardProductWarrantyAccrual	$ 13,000,000
Deferred Revenue	us-gaap_DeferredRevenue	$ 30,000,000