View Filing Data

Other operating expense (income), net

31,000,000

16,000,000

38,000,000

28,000,000

16,000,000

(6,000,000)

Goodwill impairment loss

56,000,000

8,000,000

(Loss) earnings from continuing operations before interest expense, loss on early extinguishment of debt, net, other charges, net, reorganization items, net and income taxes

(18,000,000)

113,000,000

54,000,000

Interest expense

32,000,000

60,000,000

63,000,000

Other (income) charges, net

4,000,000

(37,000,000)

4,000,000

21,000,000

Reorganization items, net

(6,000,000)

5,000,000

(Loss) earnings from continuing operations before income taxes

(13,000,000)

51,000,000

(35,000,000)

(Benefit) provision for income taxes

(110,000,000)

33,000,000

32,000,000

Equity in loss of equity method investment, net of income taxes

1,000,000

Loss from discontinued operations, net of income taxes

96,000,000

18,000,000

(67,000,000)

(2,000,000)

(8,000,000)

NET EARNINGS (LOSS)

94,000,000

16,000,000

(75,000,000)

Less: Net income attributable to non-controlling interests

1,000,000

5,000,000

NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY

$ 94,000,000

$ 15,000,000

$ (80,000,000)

Basic (loss) earnings per share attributable to Eastman Kodak Company common shareholders:

$ 1.81

$ 0.33

$ (1.72)

(0.05)

(0.19)

Diluted (loss) earnings per share attributable to Eastman Kodak Company common shareholders:

1.76

0.28

(1.91)

1.81

0.33

(1.72)

(0.05)

(0.19)

Number of common shares used in basic and diluted (loss) earnings per share

$ 1.76

$ 0.28

$ (1.91)

Basic

42.5

42.2

41.9

Diluted

42.7

42.5

41.9

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Income And Comprehensive Income [Abstract]
NET EARNINGS (LOSS)	$ 94	$ 16	$ (75)
Less: net income attributable to non-controlling interests		1	5
NET EARNINGS (LOSS) ATTRIBUTABLE TO EASTMAN KODAK COMPANY	94	15	(80)
Other comprehensive loss, net:
Currency translation adjustments	11	(29)	(35)
Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax		(2)	2
Pension and other postretirement benefit plan obligation activity, net of tax	36	(140)	(98)
Other comprehensive income (loss), net attributable to Eastman Kodak Company	47	(171)	(131)
COMPREHENSIVE INCOME (LOSS), NET ATTRIBUTABLE TO EASTMAN KODAK COMPANY	$ 141	$ (156)	$ (211)

Consolidated Statement of Financial Position - USD ($)
$ in Millions

Dec. 31, 2017

Dec. 31, 2016

ASSETS

Cash and cash equivalents

$ 344

$ 434

Trade receivables, net of allowances of $9 and $8, respectively

282

277

Inventories, net

276

271

Other current assets

Total current assets

958

1,039

Property, plant and equipment, net of accumulated depreciation of $394 and $344, respectively

^[1]

314

342

Goodwill

Intangible assets, net

121

Restricted cash

Deferred income taxes

188

Other long-term assets

112

115

TOTAL ASSETS

1,707

1,776

LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

Accounts payable, trade

198

200

Short-term borrowings and current portion of long-term debt

Other current liabilities

217

211

Total current liabilities

419

417

Long-term debt, net of current portion

399

405

Pension and other postretirement liabilities

466

603

Other long-term liabilities

202

268

Total liabilities

1,486

1,693

Commitments and contingencies (Note 10)

Equity (Deficit)

Common stock, $0.01 par value

Additional paid in capital

631

641

Treasury stock, at cost

(9)

(8)

Accumulated deficit

(174)

(268)

Accumulated other comprehensive loss

(391)

(438)

Total equity (deficit)

(73)

TOTAL LIABILITIES, REDEEMABLE CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

1,707

1,776

Convertible Series A Preferred Stock [Member]

LIABILITIES, REDEEMABLE, CONVERTIBLE PREFERRED STOCK AND EQUITY (DEFICIT)

Redeemable, convertible Series A preferred stock, no par value, $100 per share liquidation preference

$ 164

$ 156

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

Consolidated Statement of Financial Position (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Allowance for trade receivables	$ 9	$ 8
Property, plant and equipment, accumulated depreciation	$ 394	$ 344
Common stock, par value	$ 0.01	$ 0.01
Convertible Series A Preferred Stock [Member]
Preferred stock, no par value	0	0
Preferred stock, liquidation preference per share	$ 100	$ 100

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

Total

Additional Paid-in Capital [Member]

Accumulated Deficit [Member]

AOCI Attributable to Parent [Member]

Treasury Stock [Member]

Parent [Member]

Non-controlling Interest [Member]

Series A Redeemable Convertible Preferred Stock [Member]

Equity (deficit) at Dec. 31, 2014

$ 299

$ 621

$ (204)

$ (136)

$ (4)

$ 277

$ 22

Equity transactions with non-controlling interest

(1)

(2)

Net (loss) earnings

(75)

(80)

Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax

(35)

Pension and other postretirement liability adjustments

(98)

Purchases of treasury stock

^[1]

(1)

Equity (deficit) at Dec. 31, 2015

103

633

(283)

(267)

(5)

Equity transactions with non-controlling interest

Net (loss) earnings

Reclassification of realized (gains) losses on available-for-sale securities included in net earnings, net of tax

(29)

(2)

Pension and other postretirement liability adjustments

(140)

Issuance of redeemable, convertible Series A preferred stock, net of offering costs

$ 155

Series A preferred stock cash dividends

(2)

Series A preferred stock deemed dividends

(1)

Redeemable series A preferred stock deemed dividends

Stock issued to settle 2015 incentive compensation

Purchases of treasury stock

^[1]

(3)

Deconsolidation of RED

(41)

$ (41)

Equity (deficit) at Dec. 31, 2016

(73)

641

(268)

(438)

(8)

(73)

Equity (deficit) at Dec. 31, 2016

156

Net (loss) earnings

Pension and other postretirement liability adjustments

Series A preferred stock cash dividends

(11)

Series A preferred stock deemed dividends

(8)

Redeemable series A preferred stock deemed dividends

Purchases of treasury stock

^[1]

(1)

Equity (deficit) at Dec. 31, 2017

$ 57

$ 631

$ (174)

$ (391)

$ (9)

$ 57

Equity (deficit) at Dec. 31, 2017

$ 164

[1]	Represents purchases of common stock and/ or warrants to satisfy tax withholding obligations.

Consolidated Statement of Equity (Deficit) (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Stockholders Equity [Abstract]
Purchases of treasury stock, in shares	98,056	175,715	84,678
Preferred stock, Shares Authorized	60,000,000	60,000,000	60,000,000
Preferred stock, No Par Value	$ 0	$ 0	$ 0
Preferred stock, shares issued	2,000,000	2,000,000

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

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Cash flows from operating activities:

NET EARNINGS (LOSS)

$ 94

$ 16

$ (75)

Adjustments to reconcile to net cash used in operating activities:

Depreciation and amortization

105

145

Pension and other postretirement income

(119)

(147)

(107)

Change in fair value of embedded conversion features derivative liability

(47)

Non-cash restructuring costs, asset impairments and other charges

Prosper asset remeasurement

^[1]

Stock based compensation

Non-cash changes in employee benefit reserves

(8)

(25)

Net gains on sales of businesses/assets

(8)

(9)

(4)

Gain on assets acquired for no monetary consideration

^[2]

(3)

Reorganization items:

Payment of claims

(10)

Other non-cash reorganization items, net

(7)

(Benefit) provision for deferred income taxes

(129)

Decrease in trade receivables

(Increase) decrease in inventories

(4)

(Decrease) increase in trade accounts payable

(14)

Decrease in liabilities excluding borrowings

(37)

(74)

(104)

Other items, net

(4)

(7)

Total adjustments

(161)

(31)

(20)

Net cash used in operating activities

(67)

(15)

(95)

Cash flows from investing activities:

Additions to properties

(38)

(41)

(43)

Net proceeds from sales of businesses/assets, net

Proceeds from sales of marketable securities

Reduction in cash due to deconsolidation of RED

(3)

Net cash used in investing activities

(24)

(29)

(41)

Cash flows from financing activities:

Repayment of emergence credit facilities

(7)

(282)

(4)

Preferred stock dividend payments

(10)

Net proceeds from the issuance of preferred stock

198

Payment of contingent consideration related to the sale of a business

(7)

(4)

Capital lease payments

(4)

Treasury stock purchases

(1)

(3)

(1)

Equity transactions of noncontrolling interests

(1)

Net proceeds of other borrowings

Proceeds from sale leaseback transactions

Net cash used in financing activities

(29)

(72)

(1)

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

(6)

(21)

Net decrease in cash and cash equivalents and restricted cash

(109)

(122)

(158)

Cash and cash equivalents and restricted cash, beginning of period

478

600

758

Cash and cash equivalents and restricted cash, end of period

369

478

600

Cash paid for interest and income taxes was:

Interest, net of portion capitalized of $1, $0 and $2 as of December 31, 2017, 2016 and 2015, respectively

Income taxes (net of refunds)

$ 18

$ 24

$ 12

[1]	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded had the Prosper assets been continuously classified as held and used. Refer to Note 25, “Discontinued Operations.”
[2]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

Consolidated Statement of Cash Flow (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Cash Flows [Abstract]
Capitalized Interest	$ 1	$ 0	$ 2

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies [Text Block]

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

ACCOUNTING PRINCIPLES

The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The following is a description of the significant accounting policies of Kodak.

BASIS OF CONSOLIDATION

The consolidated financial statements include the accounts of EKC and all companies directly or indirectly controlled by EKC, either through majority ownership or otherwise. Kodak consolidates variable interest entities if Kodak has a controlling financial interest and is determined to be the primary beneficiary of the entity.

In 2013, Kodak sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED – Rochester, LLP (“RED”), a variable interest entity (“VIE”). Kodak determined it was the primary beneficiary and consolidated the financial statements of the VIE. In September 2016, RED’s parent, RED Investment, LLC and its portfolio of four U.S. facilities (including RED) were acquired. During the fourth quarter of 2016, RED’s parent increased its equity investment in RED in conjunction with RED’s project to replace and convert its coal-fired boilers by installing new steam generating equipment to achieve compliance with EPA air emissions regulations (“MACT Upgrade”). With the third quarter change in ownership, the reduction in certain rights and obligations of Kodak, the increase in equity and progress towards completion of the MACT Upgrade, Kodak determined it was no longer the primary beneficiary and RED was deconsolidated. Upon deconsolidation, Kodak derecognized all assets and liabilities of RED and recognized a loss of $15 million, representing the difference between the carrying value of the net assets sold to RED and RED’s equity in those assets. The loss was reported in Other operating expense, net in the Consolidated Statement of Operations. RED’s results of operations are reflected in net income attributable to non-controlling interest in the accompanying Consolidated Statement of Operations through December 31, 2016 at which point the VIE was deconsolidated.

Reclassifications

Certain amounts for prior periods have been reclassified to conform to the current period classification due to changes to Kodak’s organization structure effective January 1, 2017 and April 1, 2017 and a change in the presentation of discontinued operations and assets held for sale. In addition to the changes in segment reporting under the new organization structure, solvent recovery income for the Consumer and Film segment previously reported in Cost of Revenues is reported in Revenues and there is a change in the segment measure of profitability. Refer to Note 24, “Segment Information” and Note 25, “Discontinued Operations” for additional information.

USE OF ESTIMATES

The preparation of financial statements in conformity with U.S. GAAP accounting requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of commitments and contingencies at year end, and the reported amounts of revenues and expenses during the reporting periods presented. Actual results could differ from these estimates.

FOREIGN CURRENCY

For most subsidiaries and branches outside the U.S., the local currency is the functional currency. The financial statements of these subsidiaries and branches are translated into U.S. dollars as follows: assets and liabilities at year-end exchange rates; revenue, expenses and cash flows at average exchange rates; and shareholders’ equity at historical exchange rates. For those subsidiaries for which the local currency is the functional currency, the resulting translation adjustment is recorded as a component of Accumulated other comprehensive loss in the accompanying Consolidated Statement of Financial Position.

For certain other subsidiaries and branches outside the U.S., operations are conducted primarily in U.S. dollars, which is therefore the functional currency. Monetary assets and liabilities of these foreign subsidiaries and branches, which are recorded in local currency, are remeasured at year-end exchange rates, while the related revenue, expense, and gain and loss accounts, which are recorded in local currency, are remeasured at average exchange rates. Non-monetary assets and liabilities, and the related revenue, expense, and gain and loss accounts, are remeasured at historical exchange rates. Adjustments that result from the remeasurement of the assets and liabilities of these subsidiaries are included in Other (income) charges, net in the accompanying Consolidated Statement of Operations.

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

CONCENTRATION OF CREDIT RISK

Financial instruments that potentially subject Kodak to significant concentrations of credit risk consist principally of cash and cash equivalents, receivables, restricted cash and derivative instruments. Kodak places its cash, cash equivalents and restricted cash with high-quality financial institutions and limits the amount of credit exposure to any one institution. With respect to receivables, such receivables arise from sales to numerous customers in a variety of industries, markets, and geographies around the world. Receivables arising from these sales are generally not collateralized. Kodak performs ongoing credit evaluations of its customers’ financial conditions, and maintains reserves for potential credit losses and such losses, in the aggregate, have not exceeded management’s expectations. Counterparties to the derivative instrument contracts are major financial institutions. Kodak has not experienced non-performance by any of its derivative instruments counterparties.

CASH EQUIVALENTS

All highly liquid investments with a remaining maturity of three months or less at date of purchase are considered to be cash equivalents.

INVENTORIES

Inventories are stated at the lower of cost or market. The cost of all of Kodak’s inventories is determined by the average cost method, which approximates current cost. Kodak provides inventory reserves for excess, obsolete or slow-moving inventory based on changes in customer demand, technology developments or other economic factors.

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost, net of accumulated depreciation. Kodak capitalizes additions and improvements while maintenance and repairs are charged to expense as incurred. Upon sale or other disposition, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to net (loss) earnings.

Kodak calculates depreciation expense using the straight-line method over the assets’ estimated useful lives, which are as follows:

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

Kodak depreciates leasehold improvements over the shorter of the lease term or the asset’s estimated useful life.

Equipment subject to operating leases is included in Property, plant and equipment, net in the Consolidated Statement of Financial Position. Equipment subject to operating leases consists of equipment rented to customers and is depreciated to estimated salvage value over its expected useful life. Equipment operating lease terms and depreciable lives generally vary from 3 to 7 years.

GOODWILL

Goodwill is not amortized, but is required to be assessed for impairment at least annually and whenever events or changes in circumstances occur that would more likely than not reduce the fair value of the reporting unit below its carrying amount.

When testing goodwill for impairment, Kodak may assess qualitative factors for some or all of its reporting units to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If Kodak determines based on this qualitative test of impairment that it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or elects to bypass the qualitative assessment for some or all of its reporting units, then a quantitative goodwill impairment test is performed to test for a potential impairment of goodwill. The amount of goodwill impairment, if any, is calculated as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. Refer to Note 5, “Goodwill and Other Intangible Assets”.

WORKERS’ COMPENSATION

Kodak self-insures and participates in high-deductible insurance programs with retention and per occurrence deductible levels for claims related to workers’ compensation. The estimated liability for workers’ compensation is based on actuarially estimated, discounted cost of claims, including claims incurred but not reported. Historical loss development factors are utilized to project the future development of incurred losses, and the amounts are adjusted based on actual claim experience, settlements, claim development trends, changes in state regulations and judicial interpretations. Refer to Note 6, “Other Current Liabilities” and Note 7, “Other Long-Term Liabilities” for the estimated liabilities. Amounts recoverable from insurance companies or third parties are estimated using historical experience and estimates of future recoveries. Estimated recoveries are not offset against the related accrual. The amount recorded for the estimated recoveries at December 31, 2017 and 2016 was $25 million and $27 million, respectively, of which $22 million and $24 million, respectively, is reported in Other long-term assets in the Consolidated Statement of Financial Position. The remaining $3 million at each year end is reported in Other current assets in the Consolidated Statement of Financial Position.

REVENUE

Kodak’s revenue transactions include sales of products (such as components and consumables for use in Kodak and other manufacturers’ equipment and film based products); equipment; software; services; integrated solutions; and intellectual property and brand licensing. Kodak recognizes revenue when realized or realizable and earned, which is when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the sales price is fixed or determinable; and (4) collectability is reasonably assured. At the time revenue is recognized, Kodak provides for the estimated costs of customer incentive programs, warranties and estimated returns and reduces revenue accordingly. For those incentives that require the estimation of sales volumes or redemption rates, such as for volume rebates, Kodak uses historical experience and internal and customer data to estimate the sales incentive at the time revenue is recognized. Kodak accrues the estimated cost of post-sale obligations, including basic product warranties, based on historical experience at the time Kodak recognizes revenue.

For product sales, the revenue recognition criteria are generally met when title and risk of loss have transferred from Kodak to the buyer, which may be upon shipment or upon delivery to the customer site, based on contract terms or legal requirements in certain jurisdictions.

For equipment sales, the recognition criteria are generally met when the equipment is delivered and installed at the customer site. Revenue is recognized for equipment upon delivery as opposed to upon installation when the equipment has stand-alone value to the customer, and the amount of revenue allocable to the equipment is not legally contingent upon the completion of the installation. In instances in which the agreement with the customer contains a customer acceptance clause, revenue is deferred until customer acceptance is obtained, provided the customer acceptance clause is considered to be substantive. For certain agreements, Kodak does not consider these customer acceptance clauses to be substantive because Kodak can and does replicate the customer acceptance test environment and performs the agreed upon product testing prior to shipment. In these instances, revenue is recognized upon installation of the equipment.

Revenue from services includes extended warranty, customer support and maintenance agreements, consulting, business process services, training and education. Service revenue is recognized over the contractual period or as services are performed. In service arrangements where final acceptance of a system or solution by the customer is required, revenue is deferred until all acceptance criteria have been met.

The timing and the amount of revenue recognized from the licensing of intellectual property depend upon a variety of factors, including the specific terms of each agreement and the nature of the deliverables and obligations. Revenue is only recognized after all of the following criteria are met: (1) Kodak enters into a legally binding arrangement with a licensee of Kodak’s intellectual property, (2) Kodak delivers the technology or intellectual property rights, (3) licensee payment is deemed fixed or determinable and free of contingencies or significant uncertainties, and (4) collection from the licensee is reasonably assured.

Most of Kodak’s equipment has both software and non-software components that function together to deliver the equipment’s essential functionality and therefore they are accounted for together as non-software deliverables. Non-essential software sold in connection with Kodak’s equipment sales is accounted for as separate deliverables or elements. In most cases, these software products sold as part of a multiple element arrangement include software maintenance agreements as well as unspecified upgrades or enhancements on a when-and-if-available basis. In multiple element arrangements where non-essential software deliverables are included, revenue is allocated to non-software and to software deliverables each as a group based on relative selling prices of each of the deliverables in the arrangement. Revenue allocated to software licenses is recognized when all revenue recognition criteria have been met. Revenue generated from maintenance and unspecified upgrades or updates on a when-and-if-available basis is recognized over the contract period.

RESEARCH AND DEVELOPMENT COSTS

R&D costs, which include costs incurred in connection with new product development, fundamental and exploratory research, process improvement, product use technology and product accreditation, are expensed in the period in which they are incurred.

ADVERTISING

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the accompanying Consolidated Statement of Operations. Advertising expenses amounted to $7 million, $13 million and $8 million for the years ended December 31, 2017, 2016 and 2015, respectively. Advertising expenses in 2016 included $6 million related to drupa 2016, a print industry trade show which occurs every four years.

SHIPPING AND HANDLING COSTS

Amounts charged to customers and costs incurred by Kodak related to shipping and handling are included in net sales and cost of sales, respectively.

IMPAIRMENT OF LONG-LIVED ASSETS

The carrying values of long-lived assets, other than goodwill and intangible assets with indefinite useful lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying values may not be recoverable.

The recoverability of the carrying values of long-lived assets is assessed by first grouping long-lived assets with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities (the asset group) and, secondly, by estimating the undiscounted future cash flows that are directly associated with and that are expected to arise from the use of and eventual disposition of such asset group. Kodak estimates the undiscounted cash flows over the remaining useful life of the primary asset within the asset group. If the carrying value of the asset group exceeds the estimated undiscounted cash flows, Kodak records an impairment charge to the extent the carrying value of the long-lived asset exceeds its fair value. Kodak determines fair value through quoted market prices in active markets or, if quoted market prices are unavailable, through the performance of internal analyses of discounted cash flows.

The remaining useful lives of long-lived assets are reviewed in connection with the assessment of recoverability of long-lived assets and the ongoing strategic review of the business and operations. If the review indicates that the remaining useful life of the long-lived asset has changed significantly, the depreciation on that asset is adjusted to facilitate full cost recovery over its revised estimated remaining useful life.

The carrying values of indefinite-lived intangible assets are evaluated for potential impairment annually or whenever events or changes in circumstances indicate that it is more likely than not that the asset is impaired. Refer to Note 5, “Goodwill and Other Intangible Assets.”

INCOME TAXES

Kodak recognizes deferred tax liabilities and assets for the expected future tax consequences of operating losses, credit carry-forwards and temporary differences between the carrying amounts and tax basis of Kodak’s assets and liabilities. Kodak records a valuation allowance to reduce its net deferred tax assets to the amount that is more likely than not to be realized. For discussion of the amounts and components of the valuation allowances as of December 31, 2017 and 2016, refer to Note 15, “Income Taxes.”

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

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No 2017-09, Compensation—Stock Compensation (Topic 718) — Scope of Modification Accounting, to clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new standard, modification is required only if the fair value, the vesting conditions, or the classification of an award as equity or liability changes as a result of the change in terms or conditions. The ASU is effective prospectively for annual and interim periods beginning after December 15, 2017 (January 1, 2018 for Kodak). Early adoption is permitted, including adoption in any interim period, for reporting periods for which financial statements have not yet been issued. Kodak early adopted ASU 2017-09 effective April 1, 2017. The adoption of this guidance had no impact on Kodak’s Consolidated Financial Statements.

In January 2017, the FASB issued ASU No: 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment. The ASU simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which required a hypothetical purchase price allocation. The ASU requires entities to calculate a goodwill impairment as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The same one-step impairment test applies to goodwill at all reporting units, even those with zero or negative carrying amounts. The ASU requires entities to disclose the amount of goodwill at reporting units with zero or negative carrying amounts. The ASU is effective prospectively for annual periods beginning after December 15, 2019, (January 1, 2020 for Kodak) with early adoption permitted for goodwill impairment tests performed after January 1, 2017. Kodak early adopted ASU 2017-04 effective January 1, 2017. The adoption of this guidance had no impact on Kodak’s Consolidated Financial Statements. As of December 31, 2017, the Unified Workflow Solutions reporting unit had a negative carrying value. Total goodwill assigned to the Unified Workflow Solutions reporting unit is $6 million.

In November 2016, the FASB issued ASU 2016-18 Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires entities to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. The ASU requires changes in the Company’s restricted cash to be classified as either operating activities, investing activities or financing activities in the Consolidated Statement of Cash Flows, depending on the nature of the activities that gave rise to the restriction. The new standard is effective for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption in an interim period is permitted, but any adjustments must be reflected as of the beginning of the fiscal year that includes that interim period. Kodak early adopted ASU 2016-18 effective January 1, 2017. The adoption resulted in a decrease of $8 million in net cash flows used by investing activities and a decrease of $1 million in the effect of exchange rate changes on cash, cash equivalents and restricted cash from what was previously reported for the year ended December 31, 2016 and an increase of $10 million in net cash flows used by investing activities and a $3 million decrease in the effect of exchange rate changes on cash, cash equivalents and restricted cash from what was previously reported for the year ended December 31, 2015.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other than Inventory. ASU 2016-16 requires the recognition of the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The new standard is effective on a modified retrospective basis for annual reporting periods beginning after December 15, 2017, (January 1, 2018 for Kodak) including interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance (January 1, 2017 for Kodak). Kodak early adopted ASU 2016-16 on a modified retrospective basis during the first quarter of 2017. The adoption of this guidance had no impact on Kodak’s Consolidated Financial Statements.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides clarification with respect to classification of several cash flow issues on the Statement of Cash Flows including debt prepayment or extinguishment costs, proceeds from the settlement of insurance claims, and distributions received from equity method investees. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017 (January 1, 2018 for Kodak). Kodak early adopted ASU 2016-15 retrospectively effective January 1, 2017. The adoption of this guidance had no impact on Kodak’s Consolidated Financial Statements.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In February 2018, the FASB issued ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”. The ASU addresses certain stranded income tax effects in accumulated other comprehensive income (AOCI) resulting from the 2017 Tax Act. The ASU provides an option to reclassify stranded tax effects within AOCI to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act (or portion thereof) is recorded and requires additional disclosures. The ASU is effective for fiscal years beginning after December 15, 2018 (January 1, 2019 for Kodak) and interim periods within those fiscal years. Early adoption is permitted and may be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Tax Act is recognized. Kodak is currently evaluating the impact of this ASU.

In March 2017, the FASB issued ASU 2017-07, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. ASU 2017-07 requires entities to report the service cost component in the same line item(s) as other compensation costs arising from services rendered during the period and to report all other components of net benefit costs outside a subtotal of income from operations. In addition, the ASU allows only the service cost component to be eligible for capitalization when applicable. ASU 2017-07 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 for Kodak). Retrospective application is required for the presentation of the service cost and other cost components however the restrictions on the capitalization eligibility will be applied prospectively from the date of adoption. The components of net benefit cost are shown in Note 17, “Retirement Plans and Note 18 “Other Postretirement Benefits”. The guidance will impact presentation in the Consolidated Financial Statements and the capitalization of costs to inventory. The current presentation of the service cost component is consistent with the requirements of the new standard. Upon adoption, the other components (which are currently being presented within Cost of revenues, Selling and general administrative expenses and Research and development costs) are expected to be presented separately on the face of the Consolidated Statement of Operations. The segment measure of profit and loss currently includes only the service cost and amortization of prior service credits components of net periodic pension and postretirement benefit costs (refer to Note 24, “Segment Information”). Effective January 1, 2018, the segment measure of profit and loss only includes the service cost component of net periodic pension and postretirement benefit costs.

In February 2017, the FASB issued ASU 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 defines in-substance nonfinancial assets, provides guidance with respect to accounting for partial sales of nonfinancial assets and conforms the derecognition guidance on nonfinancial assets with the model for transactions in the new revenue standard (Topic 606 as described below). ASU 2017-05 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 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 recognized at the date of initial application. Kodak is adopting ASU 2017-05 using the modified retrospective adoption approach and expects that application of this standard will not have a significant impact on its consolidated financial statements.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. In addition, the ASU requires credit losses relating to available-for-sale debt securities to be recorded through an allowance for credit losses. The amendments in this ASU broaden the information that an entity must consider in developing its expected credit loss estimate for assets measured either collectively or individually. The new standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019 (January 1, 2020 for Kodak). Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018 (January 1, 2019 for Kodak). Kodak is currently evaluating the impact of this ASU.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new leasing standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018 (January 1, 2019 for Kodak). Early adoption is permitted. Kodak plans to adopt the new standard on the effective date and is currently evaluating the impact of this ASU on its financial statements. Kodak anticipates that the adoption of the amended lease guidance will materially affect its consolidated balance sheet and will require certain changes to its systems and processes.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial Liabilities. ASU 2016-01 primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the ASU all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. In addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The classification and measurement guidance is effective for Kodak beginning January 1, 2018, including interim periods within those fiscal years. The adoption of this guidance will not have a material impact on its Consolidated Financial Statements.

In May 2014, the FASB issued 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. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In July 2015, the FASB deferred the effective date of ASU 2014-09. In 2016 the FASB issued ASU 2016-08, ASUs 2016-10 through 12 and ASU 2016-20 clarifying guidance regarding principle vs agent considerations, identification of performance obligations, analysis of licensing transactions, impairment considerations and disclosures. The new revenue standards are collectively effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 (January 1, 2018 for Kodak) and allow either a full retrospective adoption to all periods presented or a modified retrospective adoption approach with the cumulative effect of initial application recognized at the date of initial application. Kodak is adopting the provisions of the new standards using the modified retrospective method which allows companies to record a one-time adjustment to opening retained earnings for the cumulative effect the standards will have on open contracts at the time of adoption. Kodak derives revenue from various brand licensing arrangements which may include upfront payments and/or sales based royalties subject to minimum annual guaranteed amounts. Kodak expects to record a cumulative effect adjustment of approximately $10 million as a decrease to the opening balance of retained earnings related to these arrangements. With the exception of brand license revenue, Kodak has not identified any changes in the timing of revenue recognition which will result in a material transition adjustment. Kodak has implemented appropriate changes to the business processes and systems to support recognition and disclosure under the new standard.

Note 2 - Cash, Cash Equivalents and Restricted Cash

12 Months Ended

Dec. 31, 2017

Cash And Cash Equivalents [Abstract]

Cash and Cash Equivalents Restricted Cash [Text Block]

NOTE 2: CASH, CASH EQUIVALENTS AND RESTRICTED CASH

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

	As of December 31,
(in millions)	2017		2016
Cash and cash equivalents	$	344	$	434
Restricted cash included in Other current assets		8		8
Long-term restricted cash		17		36
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	$	369	$	478

Restricted cash included in Other current assets on the Statement of Financial Position primarily represents amounts which support hedging activities.

Long-term restricted cash as of December 31, 2017 and 2016 includes $6 million and $7 million, respectively, of security posted related to Brazilian legal contingencies. Long-term restricted cash as of December 31, 2017 and 2016 also included $6 million and $25 million, respectively, supporting compliance with the Excess Availability threshold under the Amended and Restated Credit Agreement (“Amended Credit Agreement”). During the second quarter of 2017, the amount of outstanding letters of credit issued under the Amended Credit Agreement was reduced by $20 million, which had a corresponding reduction in the amount of long-term restricted cash necessary to support compliance with the Excess Availability threshold. See Note 8, “Debt and Capital Leases” and Note 10, “Commitments and Contingencies”.

Note 3 - Inventories, Net

12 Months Ended

Dec. 31, 2017

Inventory Disclosure [Text Block]

NOTE 3: INVENTORIES, NET

	As of December 31,
(in millions)	2017		2016
Finished goods	$	159	$	149
Work in process		57		57
Raw materials		60		65
Total	$	276	$	271

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net

12 Months Ended

Dec. 31, 2017

Property Plant And Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4: PROPERTY, PLANT AND EQUIPMENT, NET AND EQUIPMENT SUBJECT TO OPERATING LEASES, NET

	As of December 31,
(in millions)	2017			2016
Land	$	82		$	84
Buildings and building improvements		174			160
Machinery and equipment		426			429
Construction in progress		26			13
		708			686
Accumulated depreciation		(394	)		(344	)
Property, plant and equipment, net	$	314		$	342

Depreciation expense was $62 million, $86 million and $120 million for the years ended December 31, 2017, 2016 and 2015, respectively. Depreciation expense in the year ended December 31, 2015 included approximately $8 million of accelerated depreciation in connection with restructuring actions. There was no accelerated depreciation connected with restructuring actions in the years ended December 31, 2017 and 2016.

During the first quarter of 2017, Kodak recorded a pre-tax charge of $8 million to adjust the Prosper fixed asset carrying value to the amount that would have been recorded had the Prosper fixed assets been continuously classified as held and used. Refer to Note 13, “Other Operating Expense (Income), net” and Note 25, “Discontinued Operations”.

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

	As of December 31,
(in millions)	2017			2016
Equipment subject to operating leases	$	46		$	45
Accumulated depreciation		(21	)		(18	)
Equipment subject to operating leases, net	$	25		$	27

Minimum future rental revenues on operating leases with original terms of one year or longer are not significant to Kodak.

Note 5 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2017

Goodwill and Other Intangible Assets Disclosure [Text Block]

NOTE 5: GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the changes in the carrying value of goodwill by reportable segment. The Enterprise Inkjet Systems, Advanced Materials and 3D Printing Technology, and Eastman Business Park segments do not have goodwill and are therefore not presented.

(in millions)	Print Systems			Flexographic Printing		Software and Solutions		Consumer and Film		Consolidated Total
Balance as of December 31, 2015	$	56		$	20	$	6	$	6	$	88
Impairment		—			—		—		—		—
Balance as of December 31, 2016	$	56		$	20	$	6	$	6	$	88
Impairment		(56	)		—		—		—		(56	)
Balance as of December 31, 2017	$	—		$	20	$	6	$	6	$	32

Gross goodwill and accumulated impairment losses were $96 million and $64 million as of December 31, 2017, respectively, and $96 million and $8 million as of December 31, 2016, respectively.

The Print Systems segment has two goodwill reporting units: Prepress Solutions and Electrophotographic Printing Solutions. The Software and Solutions segment has two goodwill reporting units: Kodak Technology Solutions and Unified Workflow Solutions. The Consumer and Film segment has two goodwill reporting units: Consumer Products and Motion Picture, Industrial Chemicals and Films. The Flexographic Printing segment, Enterprise Inkjet Systems segment, Advanced Materials and 3D Printing segment and the Eastman Business Park segment each have one goodwill reporting unit.

Based upon the results of Kodak’s December 31, 2017 annual impairment test, no impairment of goodwill is indicated.

Given the decline in Kodak’s financial projections for the year and in its market capitalization from the last goodwill impairment test (December 31, 2016), Kodak performed an interim goodwill impairment test as of September 30, 2017. Kodak utilized the discounted cash flow method and guideline public company method for the reporting units with goodwill. For these reporting units, Kodak selected equal weighting of the guideline public company method and the discounted cash flow method as the valuation approaches produced comparable ranges of fair value. Fair values for the other reporting units were estimated using the discounted cash flow method only.

Based upon the results of Kodak’s September 30, 2017 analysis, Kodak concluded that the Prepress Solutions reporting unit’s carrying value exceeded its fair value and recorded a pre-tax goodwill impairment loss of $56 million in the Consolidated Statement of Operations. No impairment of goodwill was indicated for the other reporting units.

Due to the change in Kodak’s reporting units as of January 1, 2015 and the delay in commercializing new technologies in the Micro 3D Printing reporting unit, Kodak concluded that the carrying value of the Micro 3D Printing reporting unit exceeded its implied fair value. The fair value of the Micro 3D Printing reporting unit was estimated using the discounted cash flow method in which the future cash flows, including a terminal value at the end of the projection period, were discounted to present value. Kodak recorded a pre-tax impairment charge of $6 million in the first quarter of 2015 that is included in Goodwill impairment loss, net in the Consolidated Statement of Operations representing the entire amount of goodwill for this reporting unit.

Based upon the results of Kodak’s 2015 goodwill impairment analysis, Kodak concluded that the carrying value of the Intellectual Property Solutions reporting unit exceeded its implied fair value and recorded a pre-tax impairment charge of $2 million in the fourth quarter of 2015 that is included in Goodwill impairment loss, net in the Consolidated Statement of Operations representing the entire amount of goodwill for this reporting unit. No impairment of goodwill was indicated for any other reporting units.

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2017 and 2016 were as follows:

	As of December 31, 2017
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	105	$	64	$	41	6 years
Kodak trade name		38		—		38	Indefinite life
Customer-related		11		6		5	6 years
Other		3		1		2	21 years
Total	$	157	$	71	$	86

	As of December 31, 2016
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	122	$	57	$	65	6 years
Kodak trade name		40		—		40	Indefinite life
Customer-related		26		12		14	6 years
Other		2		—		2	21 years
Total	$	190	$	69	$	121

In the fourth quarter of 2017 and the first quarter of 2016, Kodak concluded the carrying value of the Kodak trade name exceeded its fair value. Pre-tax impairment charges of $2 million and $5 million, respectively, are included in Other operating expense (income), net in the Consolidated Statement of Operations.

In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak wrote off related intangible assets with a gross carrying amount of $33 million and accumulated amortization of $21 million and recorded an impairment charge of $12 million.

During the first quarter of 2017, Kodak recorded a pre-tax charge of $4 million to adjust the Prosper intangible asset carrying value to the amount that would have been recorded had the Prosper intangible assets been continuously classified as held and used. Refer to Note 13, “Other Operating Expense (Income), net” and Note 25, “Discontinued Operations”.

In the second quarter of 2016, in two separate transactions, Kodak sold certain assets in the Design2Launch and brand protection businesses. The assets sold included intangible assets with a gross carrying amount of $5 million and accumulated amortization of $2 million.

In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak wrote off intangible assets with a gross carrying amount of $14 million and accumulated amortization of $6 million. An impairment charge of $8 million was recorded in Other operating expense (income), net in the Consolidated Statement of Operations.

Amortization expense related to intangible assets was $18 million, $19 million and $25 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Estimated future amortization expense related to intangible assets that are currently being amortized as of December 31, 2017 was as follows:

(in millions)
2018	$	12
2019		7
2020		6
2021		5
2022		5
2023 and thereafter		13
Total	$	48

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

Note 6 - Other Current Liabilities

12 Months Ended

Dec. 31, 2017

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

NOTE 6: OTHER CURRENT LIABILITIES

	As of December 31,
(in millions)	2017		2016
Employment-related liabilities	$	47	$	49
Deferred revenue		30		32
Customer rebates		29		27
Restructuring liabilities		10		8
Deferred consideration on disposed businesses		10		7
Workers' compensation		10		8
Other		81		80
Total	$	217	$	211

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

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

Note 7 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2017

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

NOTE 7: OTHER LONG-TERM LIABILITIES

	As of December 31,
(in millions)	2017		2016
Workers' compensation	$	96	$	105
Asset retirement obligations		43		38
Deferred taxes		16		16
Deferred consideration on disposed businesses		14		24
Environmental liabilities		12		12
Embedded conversion features derivative liability ⁽¹⁾		—		43
Other		21		30
Total	$	202	$	268

⁽¹⁾

Refer to Note 12, “Financial Instruments”

The Other component above consists of other miscellaneous long-term liabilities that, individually, were less than 5% of the total liabilities component in the accompanying Consolidated Statement of Financial Position, and therefore, have been aggregated in accordance with Regulation S-X.

Note 8 - Debt And Capital Leases

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt and Capital Leases Disclosures [Text Block]

NOTE 8: DEBT AND CAPITAL LEASES

Debt and capital leases and related maturities and interest rates were as follows at December 31, 2017 and 2016 (in millions):

				As of December 31,
				2017		2016
(in millions)	Type	Maturity	Weighted-Average Effective Interest Rate	Carrying Value		Carrying Value
Current portion:
	Term note		7.61%	$	—	$	2
	Capital leases		Various		3		3
	Other debt		Various		1		1
					4		6

Non-current portion:
	Term note	2019	7.61%		393		396
	Capital leases	Various	Various		4		6
	Other debt	Various	Various		2		3
					399		405
				$	403	$	411

Annual maturities of debt and capital leases outstanding at December 31, 2017, were as follows (in millions):

(in millions)	Carrying Value		Maturity Value
2018	$	4	$	4
2019		395		397
2020		1		1
2021		—		—
2022		1		1
2023 and thereafter		2		2
Total	$	403	$	405

On September 3, 2013, the Company entered into (i) a Senior Secured First Lien Term Credit Agreement (the “First Lien Term Credit Agreement”) with the lenders party thereto (the “First Lien Lenders”), JPMorgan Chase Bank, N.A. as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC, and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners, and (ii) a Senior Secured Second Lien Term Credit Agreement (the “Second Lien Term Credit Agreement,” and together with the First Lien Term Credit Agreement, the “Term Credit Agreements”), with the lenders party thereto (the “Second Lien Lenders,” and together with the First Lien Lenders, the “Term Credit Lenders”), Barclays Bank PLC as administrative agent, and J.P. Morgan Securities LLC, Barclays Bank PLC and Merrill Lynch, Pierce, Fenner & Smith Inc. as joint lead arrangers and joint bookrunners. Additionally, the Company and its U.S. subsidiaries (the “Subsidiary Guarantors”) entered into an Asset Based Revolving Credit Agreement (the “ABL Credit Agreement” and together with the Term Credit Agreements, the “Credit Agreements”) with the lenders party thereto (the “ABL Lenders” and together with the First Lien Lenders and the Second Lien Lenders, the “Lenders”) and Bank of America N.A. as administrative agent and collateral agent, Barclays Bank PLC as syndication agent and Merrill Lynch, Pierce, Fenner & Smith Inc., Barclays Bank PLC and J.P. Morgan Securities LLC as joint lead arrangers and joint bookrunners. Pursuant to the terms of the Credit Agreements, the Term Credit Lenders provided the Company with term loan facilities in an aggregate principal amount of $695 million, consisting of $420 million of first-lien term loans (the “First Lien Loans”) and $275 million of second-lien term loans (the “Second Lien Loans”). Net proceeds from the Term Credit Agreements were $664 million ($695 million aggregate principal less $15 million stated discount and $16 million in debt transaction costs). The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of (i) the maturity date of September 3, 2019 or (ii) the acceleration of such loans following the occurrence of an event of default (as defined in the First Lien Term Credit Agreement). The Second Lien Term Credit Agreement was prepaid and terminated on November 15, 2016.

The Credit Agreements limit, among other things, the Company’s and the Subsidiary Guarantors’ ability to (i) incur indebtedness, (ii) incur or create liens, (iii) dispose of assets, (iv) make restricted payments (including dividend payments, et al.) and (v) make investments. In addition to other customary affirmative covenants, the Credit Agreements provide for a periodic delivery by the Company of its various financial statements as set forth in the Credit Agreements. Events of default under the Credit Agreements include, among others, failure to pay any loan, interest or other amount due under the applicable credit agreement, breach of specific covenants and a change of control of the Company. Upon an event of default, the applicable lenders may declare the outstanding obligations under the applicable credit agreement to be immediately due and payable and exercise other rights and remedies provided for in such credit agreement.

The First Lien Loans bear interest at the rate of LIBOR plus 6.25% per annum, with a LIBOR floor of 1% or Alternate Base Rate (as defined in the First Lien Term Credit Agreement) plus 5.25%. The Second Lien Loans interest was at the rate of LIBOR plus 9.5% per annum, with a LIBOR floor of 1.25% or Alternate Base Rate (as defined in the Second Lien Term Credit Agreement) plus 8.5%. Under the ABL Credit Agreement, the ABL Loans bore interest at the rate of LIBOR plus 2.75%-3.25% per annum or Base Rate (as defined in the ABL Credit Agreement) plus 1.75%-2.25% per annum, based on Excess Availability (as defined in the ABL Credit Agreement) until the ABL Credit Agreement was amended as discussed below. Each existing and future direct or indirect U.S. subsidiary of the Company (other than immaterial subsidiaries, unrestricted subsidiaries and certain other subsidiaries) have agreed to provide unconditional guarantees of the obligations of the Company under the Credit Agreements. Subject to certain exceptions, obligations under the First Lien Term Credit Agreement are secured by: (i) a first lien on all assets of the Company and the Subsidiary Guarantors, other than the ABL Collateral (as defined below), including a first lien on 100% of the stock of material domestic subsidiaries and 65% of the stock of material first-tier foreign subsidiaries (collectively the “Term Collateral”) and (ii) a second lien on the ABL Collateral. Obligations under the Asset Based Revolving Credit Agreement are secured by: (i) a first lien on cash, accounts receivable, inventory, machinery and equipment (the “ABL Collateral”) and (ii) a second lien on the Term Collateral. The aggregate carrying value of the Term Collateral and ABL Collateral as of December 31, 2017 and 2016 was $1,385 million and $1,613 million, respectively.

The Company may voluntarily prepay the First Lien Loan.

As defined in the First Lien Term Credit Agreement, the Company is required to prepay loans with net proceeds from asset sales, recovery events or issuance of indebtedness, subject to, in the case of net proceeds received from asset sales or recovery events, reinvestment rights by the Company in assets used or usable by the business within certain time limits. On October 2, 2017, Kodak prepaid $6 million of principal under the First Lien Term Credit Agreement from proceeds from a royalty payment. On July 7, 2016, Kodak prepaid $5 million of principal under the First Lien Term Credit Agreement from proceeds received from the sale of a business. Under the terms of the First Lien Term Credit Agreement, the prepayments were applied first to the installment principal payments of $4 million due over the next twelve months, then ratably to the remaining scheduled payments. With the prepayments, Kodak does not owe any future scheduled principal payments until the maturity date of the loan.

On an annual basis, the Company will prepay on June 30 of the following fiscal year loans in an amount equal to a percentage of Excess Cash Flow (“ECF”) as defined in the First Lien Term Credit Agreement, provided no such prepayment is required if such prepayment would cause U.S. liquidity (as defined in the First Lien Term Credit Agreement) to be less than $100 million or the Secured Leverage ratio is less than 2.25 to 1.00. For the years ended December 31, 2017, and 2015, ECF was a negative amount. For 2016, the Secured Leverage Ratio was below 2.25 to 1.00. Therefore, no prepayments of First Lien term debt have been required. Any mandatory prepayments as described above shall be reduced by any mandatory prepayments of the First Lien Loan.

Under the First Lien Term Credit Agreement, the Company is required to maintain a Secured Leverage Ratio (as defined therein) not to exceed specified levels. The Secured Leverage Ratio under the First Lien Term Credit Agreement is tested at the end of each quarter based on the prior four quarters. The maximum Secured Leverage Ratio permitted under the First Lien Term Credit Agreement declined on June 30, 2015 from 3.75:1 to 3.25:1 and further declined on December 31, 2015 from 3.25:1 to 2.75:1, with no further adjustments for the remainder of the agreement. As of December 31, 2017, Kodak was in compliance with all covenants under the First Lien Term Credit Agreement.

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

In March, the Company has begun the process of designating five subsidiaries as Unrestricted Subsidiaries, Kodak PE Tech, LLC, Kodak LB Tech, LLC, Kodak Realty, Inc., Kodakit Singapore Pte. Limited and KP Services (Jersey) Ltd. This action will allow the Company to better position assets which may be monetized in the future and address costs related to underutilized properties. Collectively, these subsidiaries have sales of approximately $7 million for the year ended December 31, 2017 and assets of $17 million as of December 31, 2017, which represent 0% and 1%, respectively, of Kodak’s consolidated sales for the year ended December 31, 2017 and consolidated assets as of December 31, 2017. The designation of these subsidiaries as Unrestricted Subsidiaries is expected to increase the amount by which the Company’s EBITDA, as calculated under the Term Credit Agreement and the Amended Credit Agreement, exceeds the amount of EBITDA needed to satisfy the Net Secured Leverage Ratio covenant of 2.75 to 1.0 and the Fixed Charge Coverage Ratio of 1.0 to 1.0, respectively. Each of the capitalized but undefined terms has the meaning ascribed to such term in the Credit Agreements.

Kodak intends to conduct its operations in a manner that will result in continued compliance with the secured leverage ratio covenant; however, future compliance may depend on Kodak undertaking one or more actions, such as the repatriation of cash into the U.S., the management of operating cash outflows, the designation of subsidiaries as Unrestricted Subsidiaries, a monetization of assets, a debt refinancing, the raising of equity capital, or a similar transaction.

Senior Secured Second Lien Term Credit Agreement Note Repurchase, Prepayment and Termination

In accordance with the modified Dutch auction procedures in the Second Lien Term Credit Agreement, Kodak offered to repurchase up to $25 million of second lien term loans within a price range of 97% to 98.5% of par. As a result of this auction process, on September 14, 2016 Kodak repurchased an aggregate of $13 million of second lien term loans at a price of 98% of par, representing all second lien term loans with respect to which bids were received at prices within the range. The repurchased second lien term loans were automatically cancelled upon the repurchase pursuant to the terms of the Second Lien Term Credit Agreement.

On November 15, 2016, the Company used the net proceeds from the sale of the Series A Preferred Stock, together with cash on hand, to pay an aggregate amount of $263.2 million (the “Prepayment Amount”), comprised of the full principal amount of $262 million plus accrued interest, fees and other expenses owed to the lenders under the Second Lien Term Credit Agreement. Upon the administrative agent’s receipt of the Prepayment Amount, the Second Lien Credit Agreement was terminated and the lenders’ security interest in any of the Company’s or its subsidiaries’ assets or property securing the Second Lien Credit Agreement was released. Kodak recognized $4 million of expense in Loss on early extinguishment of debt in the Consolidated Statement of Operations, representing the balance of Second Lien Term Agreement stated discount remaining at the time of the prepayment.

Amended and Restated Credit Agreement

On May 26, 2016, the Company and certain of its domestic subsidiaries (the “Subsidiary Guarantors”) entered into an Amended and Restated Credit Agreement (the “Amended Credit Agreement” or “ABL Credit Agreement”) with the lenders party thereto (the “Lenders”), Bank of America, N.A., as administrative and collateral agent, and Bank of America, N.A. and JPMorgan Chase Bank, N.A., as joint lead arrangers and joint bookrunners, which amended and restated the existing Asset Based Revolving Credit Agreement, dated as of September 3, 2013 (the “Prior Credit Agreement”). Each of the capitalized but undefined terms used in the context of describing the Amended Credit Agreement has the meaning ascribed to such term in the Amended Credit Agreement.

The Amended Credit Agreement decreased the aggregate amount of commitments from $200 million to $150 million and extended the maturity date to the earlier of May 26, 2021 or the date that is 90 days prior to the earliest scheduled maturity date of any of the Company’s outstanding term loans or refinancings thereof, of which the earliest maturity date is currently September 3, 2019. The Amended Credit Agreement, among other things, lowered reserve requirements by eliminating the Availability Block and removed the ability to use Qualified Cash to support Excess Availability.

Each existing direct or indirect U.S. subsidiary of the Company (other than Immaterial Subsidiaries, Unrestricted Subsidiaries and certain other subsidiaries) has reaffirmed its unconditional guarantee (and any such future subsidiaries must provide an unconditional guarantee) of the obligations of the Company under the Amended Credit Agreement.

The Lenders will make available asset-based revolving loans (the “ABL Loans”) and letters of credit in an aggregate amount of up to $150 million, subject to the Borrowing Base. The Company has issued approximately $96 million of letters of credit under the Amended Credit Agreement as of both December 31, 2017. The Company had approximately $20 million of Excess Availability under the Amended Credit Agreement as of December 31, 2017 and 2016. Availability is subject to the borrowing base calculation, reserves and other limitations.

The ABL Loans bear interest at the rate of LIBOR plus 2.25% - 2.75% per annum or Base Rate plus 1.25% - 1.75% per annum based on Excess Availability.

Excess Availability is equal to the sum of (i) 85% of the amount of the Eligible Receivables less a Dilution Reserve, (ii) the lesser of 85% of Net Orderly Liquidation Value or 75% of the Eligible Inventory (iii) the lesser of 75% of Orderly Liquidation Value of Eligible Equipment or $15 million, as of December 31, 2017 (which $15 million decreases by $1 million per quarter) and (iv) Eligible Cash less (a) Rent and Charges Reserves, (b) Principal Outstanding and (c) Outstanding Letters of Credit..

Under the Amended Credit Agreement, Kodak is required to maintain a minimum Fixed Charge Coverage Ratio of 1.00 to 1.00 when Excess Availability is less than 12.5% of lender commitments. As of December 31, 2017 and 2016, 12.5% of lender commitments were $18.75 million.

If Excess Availability falls below 12.5% of lender commitments, Kodak may, in addition to the requirement to be in compliance with the minimum Fixed Charge Coverage Ratio, become subject to cash dominion control. Since Excess Availability was greater than 12.5% of lender commitments at December 31, 2017, Kodak is not required to have a minimum Fixed Charges Coverage Ratio of 1.0 to 1.0. As of December 31, 2017 Kodak was in compliance with all the covenants under the Amended Credit Agreement.

As of December 31, 2017 and 2016, Kodak had funded $6 million and $25 million, respectively, to the Eligible Cash account, held with the ABL Credit Agreement Administrative Agent, which is classified as Restricted cash in the Consolidated Statement of Financial Position.

Note 9 - Redeemable, Convertible Series A Preferred Stock	12 Months Ended
	Dec. 31, 2017
Temporary Equity Disclosure [Abstract]
Redeemable, Convertible Series A Preferred Stock [Text Block]	NOTE 9: REDEEMABLE, CONVERTIBLE SERIES A PREFERRED STOCK On November 15, 2016, the Company issued 2,000,000 shares of 5.50% Series A Convertible Preferred Stock, no par value per share (the “Series A Preferred Stock”), for an aggregate purchase price of $200 million, or $100 per share pursuant to a Series A Preferred Stock Purchase Agreement (the “Purchase Agreement”) with Southeastern Asset Management, Inc. (“Southeastern”) and Longleaf Partners Small-Cap Fund, C2W Partners Master Fund Limited and Deseret Mutual Pension Trust, which are investment funds managed by Southeastern (such investment funds, collectively, the “Purchasers”), dated November 7, 2016. The Company received net proceeds of $198 million after issuance costs. The Company has classified the Series A Preferred Stock as temporary equity in the Consolidated Statement of Financial Position. The $2 million in issuance costs originally reduced the carrying value of the Series A Preferred Stock and is being accreted using the effective interest method to Additional paid in capital in the Consolidated Statement of Financial Position as a deemed dividend from the date of issuance through the mandatory redemption date, November 15, 2021. Dividend and Other Rights On November 14, 2016, the Company filed with the Department of Treasury of the State of New Jersey a Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of the Company (the “Certificate of Designations”) which established the designation, number of shares, rights, preferences and limitations of the Series A Preferred Stock which became effective upon filing. The Series A Preferred Stock ranks senior to the Company’s common stock (“Common Stock”) with respect to dividend rights and rights on liquidation, winding-up and dissolution. The Series A Preferred Stock has a liquidation preference of $100 per share, and the holders of Series A Preferred Stock are entitled to cumulative dividends payable quarterly in cash at a rate of 5.50% per annum. All dividends owed on the Series A Preferred Stock have been declared and paid when due. Holders of Series A Preferred Stock are entitled to vote together with the holders of the Common Stock as a single class, in each case, on an as-converted basis, except where a separate class vote is required by law. Holders of Series A Preferred Stock have certain limited special approval rights, including with respect to the issuance of pari passu or senior equity securities of the Company. The Purchasers have the right to nominate members to the Company’s board of directors proportional to their ownership on an as converted basis, which initially allows the Purchasers to nominate two members to the board. If dividends on any Series A Preferred Stock are in arrears for six or more consecutive or non-consecutive dividend periods, the holders of Series A Preferred Stock, voting with holders of all other preferred stock of the Company whose voting rights are then exercisable, will be entitled to vote for the election of two additional directors in the next annual meeting and all subsequent meetings until all accumulated dividends on such Series A Preferred Stock and other voting preferred stock have been paid or set aside. The nomination right of the Purchasers will be reduced by two nominees at any time the holders of Series A Preferred Stock have the right to elect, or participate in the election of, two additional directors. Two of the directors on the Company’s current board of directors were nominated by the Purchasers. Conversion Features Each share of Series A Preferred Stock is convertible, at the option of each holder at any time, into shares of Common Stock at the initial conversion rate of 5.7471 (equivalent to an initial conversion price of $17.40 per share of Common Stock). If a holder elects to convert any shares of Series A Preferred Stock during a specified period in connection with a fundamental change (as defined in the Certificate of Designations), the conversion rate will be adjusted under certain circumstances and such holder will also be entitled to a payment in respect of accumulated dividends. If a holder elects to convert any shares of Series A Preferred Stock during a specified period following a reorganization event (as defined in the Certificate of Designations), such holder can elect to have the conversion rate adjusted. In addition, the Company will have the right to require holders to convert any shares of Series A Preferred Stock in connection with certain reorganization events, in which case the conversion rate will be adjusted under certain circumstances. If shares of Series A Preferred Stock are not converted in connection with a reorganization event, such shares will become convertible into the exchanged property from the reorganization event. The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion. The initial conversion rate and the corresponding conversion price are subject to customary anti-dilution adjustments as well as an adjustment if the Company is obligated to make a cash payment under the settlement agreement relating to the remediation of historical environmental liabilities at EBP, as discussed in Note 11, “Guarantees”. The Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument and that the economic characteristics and risks of the embedded conversion features, except where the conversion price is increased to the liquidation preference, were not considered clearly and closely related to the Series A Preferred Stock. Accordingly, these embedded conversion features were bifurcated from the Series A Preferred Stock and separately accounted for on a combined basis at fair value as a single derivative. The Company allocated $43 million of the net proceeds received to the derivative liability based on the aggregate fair value of the embedded conversion features on the date of issuance which reduced the original carrying value of the Series A Preferred Stock. The derivative is being accounted for at fair value with subsequent changes in the fair value being reported as part of Other (income) charges, net in the Consolidated Statement of Operations. The fair value of the derivative as of December 31, 2017 was an asset of $4 million and is included within Other long-term assets in the accompanying Consolidated Statement of Financial Position. The fair value of the derivative as of December 31, 2016 was a liability of $43 million and is included within Other long-term liabilities in the accompanying Consolidated Statement of Financial Position. Refer to Note 12, “Financial Instruments” for information on the valuation of the derivative. The carrying value of the Series A Preferred Stock at the time of issuance, $155 million ($200 million aggregate gross proceeds less $43 million allocated to the derivative liability and $2 million in transaction costs) is being accreted to the mandatory redemption amount using the effective interest method to Additional paid in capital in the Consolidated Statement of Financial Position as a deemed dividend from the date of issuance through the mandatory redemption date, November 15, 2021. Redemption Features If any shares of Series A Preferred Stock have not been converted prior to the fifth anniversary of the initial issuance of the Series A Preferred Stock, the Company is required to redeem such shares at $100 per share plus the amount of accrued and unpaid dividends. As the Company concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument, the redemption feature is considered to be clearly and closely related to the host contract and therefore was not required to be separated from the Series A Preferred Stock. Series A Registration Rights Agreement On November 15, 2016, the Company, Southeastern and the Purchasers entered into a Registration Rights Agreement (the “Series A Registration Rights Agreement”), pursuant to which the Company agreed to register under the Securities Act and take certain actions with respect to the offer and sale by the Purchasers of shares of Series A Preferred Stock purchased by the Purchasers and shares of Common Stock issuable upon conversion of the Series A Preferred Stock and issuable pursuant to the terms of the Series A Preferred Stock (the “Series A registrable securities”). Pursuant to the Registration Rights Agreement, the Company has filed with the SEC a shelf registration statement on Form S-3 that relates to the resale of the Series A registrable securities and such registration statement has been declared effective by the SEC. Upon the written demand of the relevant Purchaser(s), the Company will facilitate a “takedown” of Series A registrable securities off of the registration statement but the Purchaser(s) may not, individually or collectively, make more than four demands in the aggregate. Any demand for an underwritten offering of Series A Preferred Stock must have an aggregate market value (based on the most recent closing price of the Common Stock into which the Series A Preferred Stock is convertible at the time of the demand) of at least $75 million.

Note 10 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Text Block]

NOTE 10: COMMITMENTS AND CONTINGENCIES

Asset Retirement Obligations

Kodak’s asset retirement obligations primarily relate to asbestos contained in buildings that Kodak owns. In many of the countries in which Kodak operates, environmental regulations exist that require Kodak to handle and dispose of asbestos in a special manner if a building undergoes major renovations or is demolished. Otherwise, Kodak is not required to remove the asbestos from its buildings. Kodak records a liability equal to the estimated fair value of its obligation to perform asset retirement activities related to the asbestos, computed using an expected present value technique, when sufficient information exists to calculate the fair value. Kodak does not have a liability recorded related to every building that contains asbestos because Kodak cannot estimate the fair value of its obligation for certain buildings due to a lack of sufficient information about the range of time over which the obligation may be settled through demolition, renovation or sale of the building.

The following table provides asset retirement obligation activity (in millions):

	For the Year Ended December 31,
	2017			2016
Asset Retirement Obligations at start of period	$	38		$	43
Liabilities incurred in the current period		2			—
Liabilities settled in the current period		(1	)		(7	)
Accretion expense		1			1
Revision in estimated cash flows		3			1
Asset Retirement Obligations at end of period	$	43		$	38

Other Commitments and Contingencies

The Company and its subsidiaries have entered into operating leases for various real estate and equipment needs. Rental expense, net of minor sublease income, amounted to $23 million, $25 million and $30 million in the years ended December 31, 2017, 2016 and 2015, respectively.

As of December 31, 2017, the Company had outstanding letters of credit of $96 million issued under the ABL Credit Agreement as well as bank guarantees and letters of credit of $4 million, surety bonds in the amount of $52 million, and restricted cash and deposits of $31 million, primarily to support compliance with the Excess Availability threshold under the ABL Credit Agreement, to ensure the payment of possible casualty and workers compensation claims, environmental liabilities, legal contingencies, rental payments, and to support various customs, hedging, tax and trade activities. The restricted cash and deposits are recorded in Restricted cash, Other current assets and Other long-term assets in the Consolidated Statement of Financial Position.

Kodak’s Brazilian operations are involved in various litigation matters and have received or been the subject of numerous governmental assessments related to indirect and other taxes in various stages of litigation, as well as civil litigation and disputes associated with former employees and contract labor. The tax matters, which comprise the majority of the litigation matters, are primarily related to federal and state value-added taxes. 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 December 31, 2017, 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 $24 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 December 31, 2017, Kodak has posted security composed of $6 million of pledged cash reported within Restricted cash in the Consolidated Statement of Financial Position and liens on certain Brazilian assets with a net book value of approximately $71 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, remediations and proceedings, including, from time to time, commercial, customs, employment, environmental, tort and health and safety matters, which are being handled and defended in the ordinary course of business. Kodak is also subject, from time to time, to various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that are incorporated in a broad spectrum of Kodak’s products. These matters are in various stages of investigation and litigation, and are being vigorously defended. Based on information currently available, Kodak does not believe that it is probable that the outcomes in any of these matters, individually or collectively, will have a material adverse effect on its financial condition or results of operations. Litigation is inherently unpredictable, and judgments could be rendered or settlements entered that could adversely affect Kodak’s operating results or cash flows in a particular period. Kodak routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable.

Note 11 - Guarantees

12 Months Ended

Dec. 31, 2017

Guarantees [Text Block]

NOTE 11: GUARANTEES

EKC guarantees obligations to third parties for some of its consolidated subsidiaries. The maximum amount guaranteed is $9 million and the outstanding amount for those guarantees is $3 million.

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

Indemnifications

Kodak may, in certain instances, indemnify third parties when it sells businesses and real estate, and in the ordinary course of business with its customers, suppliers, service providers and business partners. Additionally, Kodak indemnifies officers and directors who are, or were, serving at Kodak’s request in such capacities. Historically, costs incurred to settle claims related to these indemnifications have not been material to Kodak’s financial position, results of operations or cash flows. Further, the fair value of any right to indemnification granted during the year ended December 31, 2017 was not material to Kodak’s financial position, results of operations or cash flows.

Extended Warranty Arrangements

Kodak offers its customers extended warranty arrangements that are generally one year, but may range from three months to six years after the original warranty period. Kodak provides repair services and routine maintenance under these arrangements. Kodak has not separated the extended warranty costs from the routine maintenance service costs, as it is not practicable to do so. Therefore, these costs have been aggregated in the discussion that follows. The change in Kodak's deferred revenue balance in relation to these extended warranty and maintenance arrangements, which is reflected in Other current liabilities in the accompanying Consolidated Statement of Financial Position, was as follows:

(in millions)
Deferred revenue on extended warranties as of December 31, 2015	$	27
New extended warranty and maintenance arrangements		172
Recognition of extended warranty and maintenance arrangement revenue		(175	)
Deferred revenue on extended warranties as of December 31, 2016		24
New extended warranty and maintenance arrangements		127
Recognition of extended warranty and maintenance arrangement revenue		(128	)
Deferred revenue on extended warranties as of December 31, 2017	$	23

Costs incurred under these extended warranty and maintenance arrangements for the years ended December 31, 2017 and December 31, 2016 amounted to $118 million and $122 million, respectively.

Note 11 - Financial Instruments

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Text Block]

NOTE 12: FINANCIAL INSTRUMENTS

Kodak, as a result of its global operating and financing activities, is exposed to changes in foreign currency exchange rates and interest rates, which may adversely affect its results of operations and financial position. Kodak manages such exposures, in part, with derivative financial instruments. Foreign currency forward contracts are used to mitigate currency risk related to foreign currency denominated assets and liabilities, as well as forecasted foreign currency denominated intercompany assets. Kodak’s exposure to changes in interest rates results from its investing and borrowing activities used to meet its liquidity needs. Kodak does not utilize financial instruments for trading or other speculative purposes.

Kodak’s foreign currency forward contracts are not designated as hedges, and are marked to market through net earnings (loss) at the same time that the exposed assets and liabilities are re-measured through net earnings (loss) (both in Other (income) charges, net in the Consolidated Statement of Operations). The notional amount of such contracts open at December 31, 2017 and 2016 was approximately $534 million and $340 million, respectively. The majority of the contracts of this type held by Kodak were denominated in Swiss francs and euros at December 31, 2017 and euros, British pounds and Chinese renminbi at December 31, 2016. The net effect of foreign currency forward contracts in the results of operations is shown in the following table:

Year Ended December 31,

(in millions)

2017

2016

2015

Net (loss) gain from derivatives not designated as hedging

instruments

(10

)

(21

)

Kodak had no derivatives designated as hedging instruments for the years ended December 31, 2017, 2016 or 2015.

Kodak’s derivative counterparties are high-quality investment or commercial banks with significant experience with such instruments. Kodak manages exposure to counterparty credit risk by requiring specific minimum credit standards and diversification of counterparties. Kodak has procedures to monitor the credit exposure amounts. The maximum credit exposure at December 31, 2017 was not significant to Kodak.

In the event of a default under the Company’s Credit Agreements, or a default under any derivative contract or similar obligation of Kodak, subject to certain minimum thresholds, the derivative counterparties would have the right, although not the obligation, to require immediate settlement of some or all open derivative contracts at their then-current fair value, but with liability positions netted against asset positions with the same counterparty.

As discussed in Note 9, “Redeemable, Convertible, Series A Preferred Stock”, Kodak concluded that the Series A Preferred Stock is considered more akin to a debt-type instrument and that the economic characteristics and risks of the embedded conversion features, except where the conversion price was increased to the liquidation preference, were not considered clearly and closely related to the Series A Preferred Stock. The embedded conversion features not considered clearly and closely related are the conversion at the option of the holder; the ability of Kodak to automatically convert the stock after the second anniversary of issuance and the conversion in the event of a fundamental change or reorganization. Accordingly, these embedded conversion features were bifurcated from the Series A Preferred Stock and separately accounted for on a combined basis as a single derivative asset or liability which is reported in Other long-term assets in the Consolidated Statement of Financial Position as of December 31, 2017 and Other long-term liabilities as of December 31, 2016. The derivative is being accounted for at fair value with changes in fair value being reported in Other (income) charges, net in the Consolidated Statement of Operations.

Fair Value

Fair values of Kodak’s foreign currency forward contracts are determined using observable inputs (Level 2 fair value measurements), and are based on the present value of expected future cash flows (an income approach valuation technique) considering the risks involved and using discount rates appropriate for the duration of the contracts. The gross fair value of foreign currency forward contracts in an asset position are reported in Other current assets in the Consolidated Statement of Financial Position and the gross fair value of foreign currency contracts in a liability position are reported in Other current liabilities. The gross fair value of foreign currency forward contracts in an asset position as of December 31, 2017 was $7 million. The gross fair value of the foreign currency forward contracts in an asset position as of December 31, 2016 and the gross fair value of foreign currency contracts in a liability position as of December 31, 2017 or 2016 were not material.

The fair value of the Series A Preferred Stock embedded conversion features derivative is calculated using unobservable inputs (Level 3 fair measurements). The value is calculated using a binomial lattice model. The following table presents the key inputs in the determination of fair value at December 31, 2017 and 2016:

	Valuation Date
(in millions)	December 31, 2017			December 31, 2016
Total value of embedded derivative (asset) liability	$	(4	)	$	43
Kodak's closing stock price		3.10			15.50
Expected stock price volatility		58.22	%		42.85	%
Risk free rate		2.08	%		1.93	%
Yield on the preferred stock		22.31	%		11.38	%

The Fundamental Change and Reorganization Conversion value at issuance was calculated as the difference between the total value of the Series A Preferred Stock and the sum of the net present value of the cash flows if the Series A Preferred Stock is redeemed on its fifth anniversary and the values of the other embedded derivatives. The Fundamental Change and Reorganization Conversion value reduces the value of the embedded conversion features derivative liability. Unless events occur which would alter the likelihood of a fundamental change or reorganization event, the value of the Fundamental Change and Reorganization Conversion reflects the value as of the issuance date, amortized for the passage of time. The Fundamental Change and Reorganization Conversion value exceeded the value of the embedded conversion features derivative liability at December 31, 2017 resulting in the derivative being reported as an asset.

The fair values of long-term borrowings were $348 million and $406 million at December 31, 2017 and 2016, respectively. Fair values of long-term borrowings (Level 2 fair value measurements) are determined by reference to quoted market prices, if available, or by pricing models based on the value of related cash flows discounted at current market interest rates,

Transfers between levels of the fair value hierarchy are recognized based on the actual date of the event or change in circumstances that caused the transfer. There were no transfers between levels of the fair value hierarchy during the year ended December 31, 2017.

The carrying values of cash and cash equivalents, restricted cash, and short-term borrowings and current portion of long-term debt approximate their fair values.

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

Note 13 - Other Operating Expense (Income), Net

12 Months Ended

Dec. 31, 2017

Other Operating Expense (Income) [Text Block]

NOTE 13: OTHER OPERATING EXPENSE (INCOME), NET

	Year Ended December 31,
(in millions)	2017			2016			2015
Expense (income):
Asset impairments⁽¹⁾ ^{(2) (3) (4) (5)}	$	24		$	25		$	—
Prosper asset remeasurement ⁽⁶⁾		12			—			—
Gains related to the sales of assets ⁽⁷⁾		(8	)		(9	)		(6	)
Legal settlements^{(8) (9)}		—			(16	)		—
Deconsolidation of RED ⁽¹⁰⁾		—			15			—
Gain recognized on assets acquired for non-monetary consideration ⁽¹¹⁾		—			—			(3	)
Other		—			1			3
Total	$	28		$	16		$	(6	)

⁽¹⁾	In the fourth quarter of 2017, Kodak recorded an impairment charge of $2 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽²⁾

In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges of $8 million and $12 million, respectively.

⁽³⁾	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.

⁽⁴⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁵⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁶⁾	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded had the Prosper assets been continuously classified as held and used. Refer to Note 25, “Discontinued Operations.”

⁽⁷⁾

On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak will account for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.

⁽⁸⁾	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.

⁽⁹⁾	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.”

⁽¹⁰⁾	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

⁽¹¹⁾	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 14 - Other (Income) Charges, Net

12 Months Ended

Dec. 31, 2017

Other Nonoperating Income and Expense [Text Block]

NOTE 14: OTHER (INCOME) CHARGES, NET

	Year Ended December 31,
(in millions)	2017			2016			2015
Change in fair value of embedded conversion features derivative ⁽¹⁾	$	(47	)	$	—		$	—
Interest income		(4	)		(3	)		(1	)
Loss on foreign exchange transactions		9			5			17
Other		5			2			5
Total	$	(37	)	$	4		$	21

⁽¹⁾	Refer to Note 12, “Financial Instruments”.

Note 15 - Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 15: INCOME TAXES

The 2017 Tax Act was signed into law on December 22, 2017. The 2017 Tax Act changed many aspects of U.S. corporate income taxation and included a reduction of the corporate income tax rate from 35% to 21%, the implementation of a territorial tax system and the imposition of a tax on deemed repatriated earnings of foreign subsidiaries. Kodak recognized the tax effects of the 2017 Tax Act in the year ended December 31, 2017.

The changes to existing U.S. tax laws as a result of the 2017 Tax Act, which Kodak believes have the most significant impact on Kodak’s federal income taxes are as follows:

Reduction of the U.S. Corporate Income Tax Rate

Kodak measures deferred tax assets and liabilities using enacted tax rates that will apply in the years in which the temporary differences are expected to be recovered or paid. Accordingly, Kodak’s deferred tax assets and liabilities were remeasured to reflect the reduction in the U.S. corporate income tax rate from 35% to 21%, resulting in a $202 million decrease in Kodak’s net deferred tax assets for the year ended December 31, 2017. This reduction in deferred tax assets was mainly offset by Kodak’s U.S. valuation allowance except for the impact on deferred tax liabilities related to Kodak’s goodwill and tradename, which resulted in a benefit of approximately $7 million.

Transition Tax on Foreign Earnings

Kodak recognized provisional income tax expense of $14 million for the year ended December 31, 2017 related to the one-time transition tax on certain foreign earnings which will be offset by the utilization of foreign tax credits. The determination of the transition tax requires further analysis regarding the amount and composition of Kodak’s historical foreign earnings, which is expected to be completed in the second half of 2018.

The 2017 Tax Act also includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries and a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its subsidiaries. Kodak will be subject to the GILTI and BEAT provisions effective beginning January 1, 2018 and is in the process of analyzing their effects, including how to account for the GILTI provision from an accounting policy standpoint. Therefore, Kodak has not provided any deferred tax impacts of GILTI in its consolidated financial statements for the year ended December 31, 2017.

On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (SAB 118) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the 2017 Tax Act. Kodak has recognized the provisional tax impacts related to deemed repatriated earnings and the re-measurement of deferred tax assets and liabilities to the extent needed and included these amounts in its consolidated financial statements for the year ended December 31, 2017. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions Kodak has made, additional regulatory guidance that may be issued, and actions Kodak may take as a result of the 2017 Tax Act. The accounting is expected to be complete when the 2017 U.S. corporate income tax return is filed in 2018.

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

	Year Ended December 31,
	2017			2016			2015
(Loss) earnings from continuing operations before income taxes:
U.S.	$	(84	)	$	(66	)	$	(169	)
Outside the U.S.		71			117			134
Total	$	(13	)	$	51		$	(35	)
U.S. income taxes:
Current provision	$	1		$	2		$	1
Deferred (benefit) provision		(31	)		6			9
Income taxes outside the U.S.:
Current provision		15			14			22
Deferred (benefit) provision		(94	)		11			—
State and other income taxes:
Current benefit		(1	)		—			—
Total provision	$	(110	)	$	33		$	32

The differences between income taxes computed using the U.S. federal income tax rate and the (benefit) provision for income taxes for continuing operations were as follows (in millions):

	Year Ended December 31,
	2017			2016			2015
Amount computed using the statutory rate	$	(5	)	$	18		$	(12	)
Increase (reduction) in taxes resulting from:
Unremitted foreign earnings		2			6			26
Impact of goodwill and intangible impairments		(21	)		—			—
Operations outside the U.S.		13			20			28
Legislative tax law and rate changes		150			6			—
Valuation allowance		(259	)		(58	)		(71	)
Tax settlements and adjustments, including interest		(11	)		2			2
Discharge of debt and other reorganization related items		39			40			60
Embedded derivative liability conversion		(17	)		—			—
Other, net		(1	)		(1	)		(1	)
(Benefit) provision for income taxes	$	(110	)	$	33		$	32

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

	As of December 31,
	2017		2016
Deferred tax assets
Pension and postretirement obligations	$	96	$	162
Restructuring programs		1		1
Foreign tax credit		343		335
Inventories		10		10
Investment tax credit		58		71
Employee deferred compensation		25		41
Depreciation		68		63
Research and development costs		80		144
Tax loss carryforwards		307		435
Other deferred revenue		4		11
Other		74		80
Total deferred tax assets	$	1,066	$	1,353

Deferred tax liabilities
Leasing	$	2	$	1
Goodwill/intangibles		16		48
Unremitted foreign earnings		20		76
Total deferred tax liabilities		38		125
Net deferred tax assets before valuation allowance		1,028		1,228
Valuation allowance		856		1,209
Net deferred tax assets	$	172	$	19

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

	As of December 31,
	2017			2016
Deferred income taxes	$	188		$	35
Other long-term liabilities		(16	)		(16	)
Net deferred tax assets	$	172		$	19

As of December 31, 2017, Kodak had available domestic and foreign NOL carry-forwards for income tax purposes of approximately $1,375 million, of which approximately $542 million have an indefinite carry-forward period. The remaining $833 million expire between the years 2018 and 2037. As of December 31, 2017, Kodak had unused foreign tax credits and investment tax credits of $343 million and $58 million, respectively, with various expiration dates through 2032.

Utilization of post-emergence NOL carry-forwards and tax credits may be subject to limitations in the event of significant changes in stock ownership of the Company in the future. Section 382 of the Internal Revenue Code of 1986, as amended, imposes annual limitations on the utilization of NOL carryforwards, other tax carryforwards, and certain built-in losses as defined under that Section, upon an ownership change. In general terms, an ownership change may result from transactions that increase the aggregate ownership of certain stockholders in Kodak’s stock by more than 50 percentage points over a three-year testing period.

The 2017 Tax Act includes a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. The one-time transition tax as of December 31, 2017 resulted in the recognition of a previously recorded deferred tax liability on the undistributed foreign earnings and was fully offset by Kodak’s U.S. valuation allowance, resulting in no net tax benefit. Kodak had a deferred tax liability (net of related foreign tax credits) of $56 million on the foreign subsidiaries’ undistributed earnings as of December 31, 2016. Kodak has a deferred tax liability of $20 million for the potential foreign withholding taxes on the undistributed earnings as of December 31, 2017 and 2016.

Kodak’s valuation allowance as of December 31, 2017 was $856 million. Of this amount, $159 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $353 million, and $697 million related to Kodak’s net deferred tax assets in the U.S. of $675 million, for which Kodak believes it is not more likely than not that the assets will be realized.

During 2017, Kodak determined that it was more likely than not that a portion of the deferred tax assets outside the U.S. would be realized as a result of increased profits in a location outside the U.S. and accordingly, recorded a benefit of $101 million associated with the release of a valuation allowance on those deferred tax assets. Additionally, during 2017, Kodak determined that it was more likely than not that a portion of the deferred tax assets outside the U.S. would not be realized due to reduced manufacturing volumes negatively impacting profitability in a location outside the U.S. and accordingly, recorded a provision of $7 million associated with the establishment of a valuation allowance on those deferred tax assets.

Kodak’s valuation allowance as of December 31, 2016 was $1,209 million. Of this amount, $237 million was attributable to Kodak’s net deferred tax assets outside the U.S. of $312 million, and $972 million related to Kodak’s net deferred tax assets in the U.S. of $916 million, for which Kodak believes it is not more likely than not that the assets will be realized.

The net deferred tax assets in excess of the valuation allowance of approximately $172 million and $19 million as of December 31, 2017 and 2016, respectively, relate primarily to NOL carry-forwards, certain tax credits, and pension related tax benefits for which Kodak believes it is more likely than not that the assets will be realized.

Accounting for Uncertainty in Income Taxes

A reconciliation of the beginning and ending amount of Kodak’s liability for income taxes associated with unrecognized tax benefits is as follows

(in millions):

	Year Ended December 31,
	2017			2016			2015
Balance as of January 1	$	84		$	85		$	92
Tax positions related to the current year:
Additions		7			—			1
Tax positions related to prior years:
Additions		6			1			—
Reductions		(28	)		(2	)		(7	)
Settlements with taxing jurisdictions		(4	)		—			—
Lapses in statute of limitations		(4	)		—			(1	)
Balance as of December 31	$	61		$	84		$	85

Kodak’s policy regarding interest and/or penalties related to income tax matters is to recognize such items as a component of income tax (benefit) expense. Kodak had approximately $17 million and $23 million of interest and penalties associated with uncertain tax benefits accrued as of December 31, 2017 and 2016, respectively.

Kodak had uncertain tax benefits of approximately $29 and $36 million as of December 31, 2017 and 2016, respectively, that, if recognized, would affect the effective income tax rate. Kodak has classified certain income tax liabilities as current or noncurrent based on management’s estimate of when these liabilities will be settled. The current liabilities are recorded in Other current liabilities in the Consolidated Statement of Financial Position. Noncurrent income tax liabilities are recorded in Other long-term liabilities in the Consolidated Statement of Financial Position.

It is reasonably possible that the liability associated with Kodak’s unrecognized tax benefits will increase or decrease within the next twelve months. These changes may be the result of settling ongoing audits or the expiration of statutes of limitations. Such changes to the unrecognized tax benefits could range from $0 to $15 million based on current estimates. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. Although management believes that adequate provision has been made for such issues, there is the possibility that the ultimate resolution of such issues could have an adverse effect on the earnings of Kodak. Conversely, if these issues are resolved favorably in the future, the related provision would be reduced, thus having a positive impact on earnings.

The 2017 Tax Act corporate tax rate decrease from 35% to 21% resulted in the re-measurement of uncertain tax positions (“UTPs”), reducing a reserve held in the U.S. by approximately $22 million. Unrecognized tax benefits are presented in the financial statements as a reduction to deferred tax assets for a NOL carryforward, a similar tax loss or a tax credit carryforward. As a result, the reduction of this UTP has been recorded as a reduction in Kodak’s deferred tax asset and is fully offset by valuation allowance, therefore there is no net tax provision associated with this change.

During 2017, Kodak agreed to terms with a tax authority outside of the U.S. and settled audits for calendar years 2008 through 2012. For these years, Kodak originally recorded liabilities for a UTP totaling $6 million (plus interest of approximately $2 million). The settlement resulted in a reduction in Other current liabilities in the Consolidated Statement of Financial Position and the recognition of a $1 million tax benefit.

Kodak is subject to taxation and files income tax returns in the U.S. federal jurisdiction and in many state and foreign jurisdictions. Kodak has substantially concluded all U.S. federal and state income tax matters for years through 2012 with respective tax authorities. Kodak is currently under examination by the Internal Revenue Service for years 2013 and 2014. With respect to countries outside the U.S., Kodak has substantially concluded all material foreign income tax matters through 2010 with respective foreign tax jurisdiction authorities.

Note 16 - Restructuring Costs and Other

12 Months Ended

Dec. 31, 2017

Restructuring And Related Activities [Abstract]

Restructuring Costs and Other Disclosure [Text Block]

NOTE 16: RESTRUCTURING COSTS AND OTHER

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

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2017 were as follows (in millions):

	Severance Reserve⁽¹⁾			Exit Costs Reserve⁽¹⁾			Long-lived Asset Impairments and Inventory Write-downs ⁽¹⁾			Accelerated Depreciation⁽¹⁾			Total
Balance as of December 31, 2014	$	22		$	5		$	—		$	—		$	27
Charges		33			4			1			8			46
Utilization/cash payments		(36	)		(5	)		(1	)		(8	)		(50	)
Other adjustments & reclasses ⁽²⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2015		7			4			—			—			11
Charges		14			1			1			—			16
Utilization/cash payments		(14	)		(2	)		(1	)		—			(17	)
Other adjustments & reclasses ⁽³⁾		(2	)		—			—			—			(2	)
Balance as of December 31, 2016		5			3			—			—			8
Charges		26			3			9			—			38
Utilization/cash payments		(13	)		(2	)		(9	)		—			(24	)
Other adjustments & reclasses ⁽⁴⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2017	$	6		$	4		$	—		$	—		$	10

⁽¹⁾	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

⁽²⁾	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

⁽³⁾	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.

⁽⁴⁾	The $(12) million includes $(13) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities, and $1 million of foreign currency translation adjustments.

2015 Activity

The $46 million of charges for the year ended December 31, 2015 included $8 million for accelerated depreciation which was reported in Cost of revenues, $38 million which was reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2015 severance costs related to the elimination of approximately 600 positions, including approximately 250 manufacturing/service, 250 administrative and 100 research and development positions. The geographic composition of these positions included approximately 275 in the U.S. and Canada, and 325 throughout the rest of the world.

Severance relating to these initiatives was paid in periods through 2016 since, in many 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 continue beyond 2017.

2016 Activity

The $16 million of charges for the year ended December 31, 2016 included $1 million for inventory write-downs which was reported in Cost of revenues and $15 million which was reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2016 severance costs related to the elimination of approximately 200 positions, including approximately 100 administrative, 75 manufacturing/service, and 25 research and development positions. The geographic composition of these positions included approximately 75 in the U.S. and Canada, and 125 throughout the rest of the world.

Severance relating to these initiatives was paid in periods through 2017 since, in many 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 continue beyond 2017.

2017 Activity

Restructuring actions taken in 2017 were initiated to reduce Kodak’s cost structure as part of its commitment to drive sustainable profitability and included actions associated with the Prosper business cost reduction, voluntary workforce transition plans in the U.S., an office closure in Switzerland, the cancellation of the copper touch screen program, as well as various targeted reductions in manufacturing, service, sales, research and development and other administrative functions.

As a result of these actions, for the year ended December 31, 2017 Kodak recorded $38 million of charges, including $7 million for inventory write-downs which was reported in Cost of revenues and $31 million which was reported as Restructuring costs and other in the accompanying Consolidated Statement of Operations.

The 2017 severance costs related to the elimination of approximately 475 positions, including approximately 225 administrative, 150 manufacturing/service, and 100 research and development positions. The geographic composition of these positions included approximately 325 in the U.S. and Canada, and 150 throughout the rest of the world.

As a result of these initiatives, the majority of severance payments will be completed by the end of the first half of 2018. 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 throughout 2017 and beyond.

Prosper Business Cost Reduction

On January 12, 2017, Kodak announced an action to streamline costs in its Prosper business. This action is pursuant to Kodak’s initiative to focus the Prosper business on developing next generation Ultrastream technology with solutions that place writing systems in original equipment manufacturer and hybrid applications and the continued placement of Prosper 6000 presses and components in suitable high volume applications. The action has been substantially completed as of December 31, 2017.

Under this program for the year ended December 31, 2017, Kodak recorded severance charges of $4 million, long-lived asset impairment charges of $2 million, and inventory write-downs of $6 million.

Note 17 - Retirement Plans

12 Months Ended

Dec. 31, 2017

Compensation And Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 17: RETIREMENT PLANS

Substantially all U.S. employees are covered by a noncontributory defined benefit plan, the Kodak Retirement Income Plan (“KRIP”), which is funded by Company contributions to an irrevocable trust fund. The funding policy for KRIP is to contribute amounts sufficient to meet minimum funding requirements as determined by employee benefit and tax laws plus any additional amounts the Company determines to be appropriate. Assets in the trust fund are held for the sole benefit of participating employees and retirees. They are composed of corporate equity and debt securities, U.S. government securities, partnership investments, interests in pooled funds, commodities, real estate, and various types of interest rate, foreign currency, debt, and equity market financial instruments.

For U.S. employees hired prior to March 1999 KRIP’s benefits were generally based on a formula recognizing length of service and final average earnings. KRIP included a separate cash balance formula for all U.S. employees hired after February 1999, as well as employees hired prior to that date who opted in to the cash balance formula during a special election period. Effective January 1, 2015 the KRIP was amended to provide that all participants accrue benefits under a single, revised cash balance formula (the “Cash Balance Plan”). The Cash Balance Plan credits employees' hypothetical accounts with an amount equal to either 7% or 8% of their pay, plus interest based on the 30-year Treasury bond rate.

Many subsidiaries and branches operating outside the U.S. have defined benefit retirement plans covering substantially all employees. Contributions by Kodak for these plans are typically deposited under government or other fiduciary-type arrangements. Retirement benefits are generally based on contractual agreements that provide for benefit formulas using years of service and/or compensation prior to retirement. The actuarial assumptions used for these plans reflect the diverse economic environments within the various countries in which Kodak operates.

Information on the major funded and unfunded U.S. and Non-U.S. defined benefit pension plans is presented below. The composition of the major plans may vary from year to year. If the major plan composition changes, prior year data is conformed to ensure comparability.

The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is December 31.

	Year Ended December 31, 2017						Year Ended December 31, 2016
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	3,908		$	816		$	4,099		$	800
Service cost		12			3			12			3
Interest cost		115			12			113			14
Benefit payments		(352	)		(48	)		(395	)		(48	)
Actuarial loss		170			37			76			61
Special termination benefits		13			—			3			—
Currency adjustments		—			65			—			(14	)
Projected benefit obligation at end of period	$	3,866		$	885		$	3,908		$	816

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,653		$	693		$	3,793		$	728
Gain on plan assets		503			27			255			19
Employer contributions		—			5			—			4
Benefit payments		(352	)		(48	)		(395	)		(48	)
Currency adjustments		—			45			—			(10	)
Fair value of plan assets at end of period	$	3,804		$	722		$	3,653		$	693

Under Funded Status at end of period	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Accumulated benefit obligation at end of period	$	3,864		$	874		$	3,907		$	806

Amounts recognized in the Consolidated Statement of Financial Position for all major funded and unfunded U.S. and Non-U.S. defined benefit plans are as follows (in millions):

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	—		$	35		$	—		$	34
Pension and other postretirement liabilities		(62	)		(198	)		(255	)		(157	)
Net amount recognized	$	(62	)	$	(163	)	$	(255	)	$	(123	)

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

	As of December 31,
	2017				2016
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	3,866	$	617	$	3,908	$	541
Accumulated benefit obligation		3,864		606		3,907		532
Fair value of plan assets		3,804		419		3,653		384

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

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	36		$	3		$	39		$	4
Net actuarial loss		(271	)		(110	)		(356	)		(76	)
Total	$	(235	)	$	(107	)	$	(317	)	$	(72	)

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

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Newly established (loss) gain	$	90		$	(37	)	$	(83	)	$	(70	)	$	(126	)	$	25
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Net actuarial loss		—			3			7			—			—			2
Total (loss) income recognized in Other comprehensive income	$	83		$	(34	)	$	(83	)	$	(70	)	$	(134	)	$	27

The Company expects to recognize $8 million of prior service credits and $10 million of net actuarial losses as components of net periodic benefit cost over the next year.

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

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	3		$	12		$	3		$	17		$	3
Interest cost		115			12			113			14			148			17
Expected return on plan assets		(243	)		(27	)		(262	)		(28	)		(272	)		(30	)
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Actuarial loss		—			3			7			—			—			2
Pension income before special termination benefits		(123	)		(9	)		(137	)		(11	)		(115	)		(8	)
Special termination benefits		13			—			3			—			9			—
Net pension income for major defined benefit plans		(110	)		(9	)		(134	)		(11	)		(106	)		(8	)
Other plans including unfunded plans		—			—			—			(2	)		—			4
Net pension income	$	(110	)	$	(9	)	$	(134	)	$	(13	)	$	(106	)	$	(4	)

Beginning in 2016, Kodak changed the method used to estimate the service and interest cost components of the net periodic pension costs. The new method uses the spot yield curve approach to estimate the service and interest costs by applying the specific spot rates along the yield curve used to determine the benefit obligations to relevant projected cash outflows. Prior to 2016, the service and interest costs were determined using a single weighted-average discount rate based on the AA yield curves used to measure the benefit obligation at the measurement date. Kodak changed to the new method to provide a more precise measure of interest and service costs by improving the correlation between the projected benefit cash flows and the discrete spot yield curve rates. Kodak accounted for this change prospectively as a change in estimate beginning in the first quarter of 2016.

As a result of the methodology change, the 2016 interest cost for the major U.S. and non-U.S. defined benefit pension plans decreased by approximately $31 million and $4 million, respectively. The methodology change did not have a material impact on service cost for Kodak’s major defined benefit plans.

The special termination benefits of $13 million, $3 million and $9 million for the years ended December 31, 2017, 2016 and 2015, respectively, were incurred as a result of Kodak's restructuring actions and, therefore, have been included in Restructuring costs and other in the Consolidated Statement of Operations for those periods.

The weighted-average assumptions used to determine the benefit obligation amounts for all major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		3.34	%		1.90	%		3.74	%		2.04	%		3.89	%		2.50	%
Salary increase rate		3.50	%		2.17	%		3.43	%		1.99	%		3.37	%		1.91	%

The weighted-average assumptions used to determine net pension (income) expense for all the major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.68	%		2.66	%		3.49	%		2.81	%		3.50	%		2.09	%
Effective rate for interest cost		3.06	%		1.56	%		2.82	%		1.90	%		3.50	%		2.09	%
Salary increase rate		3.43	%		2.09	%		3.37	%		1.91	%		3.34	%		1.95	%
Expected long-term rate of return on plan assets		7.00	%		4.21	%		7.40	%		4.65	%		7.40	%		4.69	%

Plan Asset Investment Strategy

The investment strategy underlying the asset allocation for the pension assets is to achieve an optimal return on assets with an acceptable level of risk while providing for the long-term liabilities, and maintaining sufficient liquidity to pay current benefits and other cash obligations of the plans. This is primarily achieved by investing in a broad portfolio constructed of various asset classes including equity and equity-like investments, debt and debt-like investments, real estate, private equity and other assets and instruments. Long duration bonds and Treasury bond futures are used to partially match the long-term nature of plan liabilities. Other investment objectives include maintaining broad diversification between and within asset classes and fund managers, and managing asset volatility relative to plan liabilities.

Every three years, or when market conditions have changed materially, each of Kodak’s major pension plans will undertake an asset allocation or asset and liability modeling study. The asset allocation and expected return on the plans’ assets are individually set to provide for benefits and other cash obligations within each country’s legal investment constraints.

Actual allocations may vary from the target asset allocations due to market value fluctuations, the length of time it takes to implement changes in strategy, and the timing of cash contributions and cash requirements of the plans. The asset allocations are monitored, and are rebalanced in accordance with the policy set forth for each plan.

The total plan assets attributable to the major U.S. defined benefit plans at December 31, 2017 relate to KRIP. The expected long-term rate of return on plan assets assumption (“EROA”) is based on a combination of formal asset and liability studies that include forward-looking return expectations given the current asset allocation. A review of the EROA as of December 31, 2017, based upon the current asset allocation and forward-looking expected returns for the various asset classes in which KRIP invests, resulted in an EROA of 6.4%.

As with KRIP, the EROA assumptions for certain of Kodak’s other pension plans were reassessed as of December 31, 2017. The annual expected return on plan assets for the major non-U.S. pension plans range from 2.6% to 5.3% based on the plans’ respective asset allocations as of December 31, 2017.

Plan Asset Risk Management

Kodak evaluates its defined benefit plans’ asset portfolios for the existence of significant concentrations of risk. Types of concentrations that are evaluated include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, and individual fund. Foreign currency contracts and swaps are used to partially hedge foreign currency risk. Additionally, Kodak’s major defined benefit pension plans invest in government bond futures and long duration investment grade bonds to partially hedge the liability risk of the plans. As of December 31, 2017 and 2016, there were no significant concentrations (defined as greater than 10% of plan assets) of risk in Kodak’s defined benefit plan assets.

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

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		10	%		16	%	7-13%
Debt securities		42	%		33	%	35-45%
Real estate		2	%		3	%	0-6%
Cash and cash equivalents		1	%		3	%	0-6%
Global balanced asset allocation funds		16	%		14	%	12-18%
Other		29	%		31	%	27-39%
Total		100	%		100	%

Kodak’s weighted-average asset allocations for its major Non-U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		3	%		4	%	0-6%
Debt securities		32	%		31	%	30-40%
Real estate		1	%		1	%	0-6%
Cash and cash equivalents		2	%		3	%	0-6%
Global balanced asset allocation funds		5	%		4	%	2-8%
Other		57	%		57	%	55-65%
Total		100	%		100	%

Fair Value Measurements

Kodak’s asset allocations by level within the fair value hierarchy at December 31, 2017 and 2016 are presented in the tables below for Kodak’s major defined benefit plans. Kodak’s plan assets are accounted for at fair value and are classified within the fair value hierarchy based on the lowest level of input that is significant to the fair value measurement, with the exception of investments for which fair value is measured using the net asset value per share expedient. Kodak’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value of assets and their placement within the fair value hierarchy levels.

Assets not utilizing the net asset value per share expedient are valued as follows: Equity and debt securities traded on an active market are valued using a market approach based on the closing price on the last business day of the year. Real estate investments are valued primarily based on independent appraisals and discounted cash flow models, taking into consideration discount rates and local market conditions. Cash and cash equivalents are valued utilizing cost approach valuation techniques. Other investments are valued using a combination of market, income, and cost approaches, based on the nature of the investment. Private equity investments are valued primarily based on independent appraisals, discounted cash flow models, cost, and comparable market transactions, which include inputs such as discount rates and pricing data from the most recent equity financing. Insurance contracts are primarily valued based on contract values, which approximate fair value. For investments with lagged pricing, Kodak uses the available net asset values, and also considers expected return, subsequent cash flows and relevant material events.

Major U.S. Plans

December 31, 2017

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	—		$	—	$	—	$	30	$	30

Equity Securities		60			—		—		322		382

Debt Securities:
Government Bonds		—			—		—		1,179		1,179
Investment Grade Bonds		—			421		—		—		421

Real Estate		—			—		26		68		94

Global Balanced Asset Allocation Funds		—			—		—		597		597

Other:
Absolute Return		—			—		—		489		489
Private Equity		—			—		14		601		615
Derivatives with unrealized losses		(3	)		—		—		—		(3	)
	$	57		$	421	$	40	$	3,286	$	3,804

Major U.S. Plans

December 31, 2016

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	1		$	—	$	—	$	106	$	107

Equity Securities		—			—		—		582		582

Debt Securities:
Government Bonds		—			—		—		849		849
Investment Grade Bonds		—			373		—		—		373

Real Estate		—			—		32		84		116

Global Balanced Asset Allocation Funds		—			—		—		511		511

Other:
Absolute Return		—			—		—		457		457
Private Equity		—			—		14		645		659
Derivatives with unrealized losses		(1	)		—		—		—		(1	)
	$	—		$	373	$	46	$	3,234	$	3,653

For Kodak’s major U.S. defined benefit pension plans, equity investments are invested broadly in U.S. equity, developed international equity, and emerging markets. Fixed income investments are comprised primarily of long duration U.S. Treasuries and investment-grade corporate bonds. Real estate investments primarily include investments in limited partnerships that invest in office, industrial, retail and apartment properties. Global Balanced Asset Allocation investments are commingled funds that hold a diversified portfolio of passive market exposures, including equities, debt, currencies and commodities. Absolute return investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies held separate from the derivative-linked hedge funds described later in this footnote. Private equity investments are primarily comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital, leveraged buyouts and special situations. Natural resource investments in oil and gas partnerships and timber funds are also included in this category.

Major Non-U.S. Plans

December 31, 2017

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	6	$	—	$	—	$	5	$	11

Equity Securities		—		—		—		24		24

Debt Securities:
Government Bonds		—		—		—		79		79
Inflation-Linked Bonds		—		—		—		5		5
Investment Grade Bonds		—		62		—		76		138
Global High Yield & Emerging Market Debt		—		—		—		11		11

Real Estate		—		—		—		10		10

Global Balanced Asset Allocation Funds		—		—		—		33		33

Other:
Absolute Return		—		—		—		8		8
Private Equity		—		—		—		43		43
Insurance Contracts		—		358		—		—		358
Derivatives with unrealized gains		1		—		—		—		1
	$	7	$	420	$	—	$	294	$	721

Major Non-U.S. Plans

December 31, 2016

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	9		$	—	$	—	$	9	$	18

Equity Securities		—			—		—		28		28

Debt Securities:
Government Bonds		—			—		—		86		86
Inflation-Linked Bonds		—			—		—		5		5
Investment Grade Bonds		—			59		—		57		116
Global High Yield & Emerging Market Debt		—			—		—		11		11

Real Estate		—			—		—		6		6

Global Balanced Asset Allocation Funds		—			—		—		29		29

Other:
Absolute Return		—			—		—		8		8
Private Equity		—			—		—		56		56
Insurance Contracts		—			333		—		—		333
Derivatives with unrealized gains		(3	)		—		—		—		(3	)
	$	6		$	392	$	—	$	295	$	693

For Kodak’s major non-U.S. defined benefit pension plans, equity investments are invested broadly in local equity, developed international and emerging markets. Fixed income investments are comprised primarily of government and investment grade corporate bonds. Real estate investments primarily include investments in limited partnerships that invest in office, industrial, and retail properties. Global Balanced Asset Allocation investments are commingled funds that hold a diversified portfolio of passive market exposures, including equities, debt, currencies and commodities. Absolute return investments are comprised of a diversified portfolio of hedge funds using equity, debt, commodity, and currency strategies held separate from the derivative-linked hedge funds described late in this footnote. Private equity investments are comprised of limited partnerships and fund-of-fund investments that invest in distressed investments, venture capital and leveraged buyouts. Insurance contracts are typically annuities from life insurance companies covering specific pension obligations.

For Kodak’s major defined benefit pension plans, certain investment managers are authorized to invest in derivatives such as futures, swaps, and currency forward contracts. Investments in derivatives are used to obtain desired exposure to a particular asset, index or bond duration and require only a portion of the total exposure to be invested as cash collateral. In instances where exposures are obtained via derivatives, the majority of the exposure value is available to be invested, and is typically invested, in a diversified portfolio of hedge fund strategies that generate returns in addition to the return generated by the derivatives. Of the December 31, 2017 investments shown in the major U.S. plans table above, 2% of the total pension assets represented equity securities exposure obtained via derivatives and are reported in equity securities, and 31% of the total pension assets represented U.S. government bond exposure, at 18 years target duration, obtained via derivatives and are reported in government bonds. Of the December 31, 2016 investments shown in the major U.S. plans table above, 10% of the total pension assets represented equity securities exposure obtained via derivatives and are reported in equity securities, and 23% of the total pension assets represented U.S. government bond exposure, at 18 years target duration, obtained via derivatives and are reported in government bonds.

Of the December 31, 2017 investments shown in the major Non-U.S. plans table above, 0% and 7% of the total pension assets represented derivative exposures to equity securities and government bonds (at 13 years target duration) and are reported in those respective classes. Of the December 31, 2016 investments shown in the major Non-U.S. plans table above, 0% and 9% of the total pension assets represented derivative exposures to equity securities and government bonds (at 13 years target duration) and are reported in those respective classes.

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

	U.S.
(in millions)	Balance at January 1, 2017		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held		Net Transfer Into/(Out of) Level 3			Balance at December 31, 2017
Real Estate	$	32	$	5	$	(11	)	$	26
Private Equity		14		3		(3	)		14
Total	$	46	$	8	$	(14	)	$	40

	U.S.
(in millions)	Balance at January 1, 2016		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2016
Real Estate	$	34	$	7		$	(9	)	$	32
Private Equity		24		(6	)		(4	)		14
Total	$	58	$	1		$	(13	)	$	46

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

	U.S.		Non-U.S.
2018	$	335	$	50
2019		321		50
2020		311		50
2021		299		49
2022		289		49
2023 - 2027		1,290		228

Note 18 - Other Postretirement Benefits

12 Months Ended

Dec. 31, 2017

Postemployment Benefits [Abstract]

Postemployment Benefits Disclosure [Text Block]

NOTE 18: OTHER POSTRETIREMENT BENEFITS

Kodak provides continued access to medical and dental benefits through lifetime COBRA coverage for certain eligible U.S. retirees and long-term disability recipients who elected such coverage, along with their spouses, dependents and survivors. In Canada, Kodak provides medical, dental, life insurance, and survivor income benefits to eligible retirees. In the U.K., Kodak provides medical benefits to eligible retirees. The other postretirement benefit plans in the U.S., Canada, and the U.K. are closed to new participants. Information on the U.S., Canada and U.K. other postretirement plans is presented below.

The measurement date used to determine the net benefit obligation for Kodak's other postretirement benefit plans is December 31.

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

	Year Ended December 31,
	2017			2016
Net benefit obligation at beginning of period	$	74		$	78
Interest cost		2			2
Plan participants’ contributions		3			5
Actuarial loss		1			1
Benefit payments		(8	)		(10	)
Currency adjustments		2			(2	)
Net benefit obligation at end of period	$	74		$	74

Underfunded status at end of period	$	(74	)	$	(74	)

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

	As of December 31,
	2017			2016
Other current liabilities	$	(5	)	$	(5	)
Pension and other postretirement liabilities		(69	)		(69	)
	$	(74	)	$	(74	)

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

	As of December 31,
	2017			2016
Net actuarial gain	$	(2	)	$	(5	)

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

	Year Ended December 31,
	2017		2016
Newly established loss	$	1	$	1
Amortization of:
Net actuarial gain		2		2
Total loss recognized in Other comprehensive (loss) income	$	3	$	3

Other postretirement benefit cost included:

	Year Ended December 31,
	2017			2016			2015
Components of net postretirement benefit cost:
Service cost	$	—		$	—		$	—
Interest cost		2			2			3
Amortization of:
Actuarial gain		(2	)		(2	)		—
Other postretirement benefit cost from continuing operations	$	—		$	—		$	3

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

	Year Ended December 31,
	2017			2016
Discount rate		3.20	%		3.44	%
Salary increase rate		2.35	%		2.35	%

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

	Year Ended December 31,
	2017			2016			2015
Effective rate for interest cost		2.87	%		2.85	%		3.49	%
Salary increase rate		2.35	%		1.80	%		2.60	%

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

	2017			2016
Healthcare cost trend		5.40	%		5.68	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.38	%		4.38	%
Year that the rate reaches the ultimate trend rate		2022			2022

Assumed healthcare cost trend rates effect the amounts reported for the healthcare plans. A one-percentage point change in assumed healthcare cost trend rates would have the following effects:

	1% increase		1% decrease
Effect on total service and interest cost	$	—	$	—
Effect on postretirement benefit obligation		5		(4	)

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

2018	$	5
2019		5
2020		4
2021		4
2022		4
2023-2027		19

Note 19 - Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Text Block]

NOTE 19: EARNINGS PER SHARE

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

A reconciliation of the amounts used to calculate basic and diluted earnings per share for the years ended December 31, 2017 and 2016 follows (in millions):

	Year Ended December 31,
	2017			2016
Earnings from continuing operations attributable to Eastman Kodak Company	$	96		$	17
Less: Series A convertible preferred stock cash dividends		(11	)		(2	)
Less: Series A convertible preferred stock deemed dividends		(8	)		(1	)
Earnings from continuing operations available to common shareholders - basic and diluted	$	77		$	14

Net income attributable to Eastman Kodak Company	$	94		$	15
Less: Series A convertible preferred stock cash dividends		(11	)		(2	)
Less: Series A convertible preferred stock deemed dividends		(8	)		(1	)
Net income available to common shareholders - basic and diluted	$	75		$	12

Weighted-average common shares outstanding - basic	42.5	42.2
Effect of dilutive securities:
Unvested restricted stock units	0.2	0.3
Weighted-average common shares outstanding - diluted	42.7	42.5

The computation of diluted earnings per share for the years ended December 31, 2017 and 2016 excluded the impact of (1) the assumed conversion of 2.0 million shares of Series A convertible preferred shares, (2) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $14.93, (3) the assumed conversion of net share settled warrants to purchase 1.8 million shares of common stock at an exercise price of $16.12 and (4) the assumed conversion of 4.8 million and 2.2 million, respectively, outstanding employee stock options because they would have been anti-dilutive.

As a result of the net loss from continuing operations for the year ended December 31, 2015 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 year ended December 31, 2015, the following potential shares of its common stock would have been dilutive in the computation of diluted earnings per share:

	Year Ended December 31,
(in millions of shares)	2015
Unvested share-based awards		0.2
Warrants to purchase common shares		0.3
Total		0.5

The computation of diluted earnings per share for the year ended December 31, 2015 also excluded outstanding employee stock options of 1.6 million because the effects would have been anti-dilutive.

Note 20 - Stock-based Compensation

12 Months Ended

Dec. 31, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE 20: STOCK-BASED COMPENSATION

Kodak’s stock incentive plan is the 2013 Omnibus Incentive Plan (the “2013 Plan”). The 2013 Plan is administered by the Executive Compensation Committee of the Board of Directors.

Officers, directors and employees of the Company and its consolidated subsidiaries are eligible to receive awards. Stock options are generally non-qualified, are at exercise prices equal to or greater than the closing price of Kodak’s stock on the date of grant and expire seven years after the grant date. Stock-based compensation awards granted under Kodak’s stock incentive plan are generally subject to a three-year vesting period from the date of grant, or a later date as determined by the Executive Compensation Committee. Awards are subject to settlement in newly-issued shares of common stock. Unless sooner terminated by the Executive Compensation Committee, no awards may be granted under the 2013 Plan after the tenth anniversary of the Effective Date.

The maximum number of shares of common stock that may be issued under the 2013 Plan is approximately 4.8 million. In addition, under the 2013 Plan, the maximum number of shares available for the grant of incentive stock options is 2.0 million shares. The maximum number of shares as to which stock options or stock appreciation rights may be granted to any one person under the 2013 Plan in any calendar year is 2.0 million shares. The maximum number of performance-based compensation awards that may be granted to any one employee under the 2013 Plan in any calendar year is 1.0 million shares or, in the event such award is paid in cash, $2.5 million. The maximum number of awards that may be granted to any non-employee director under the 2013 Plan in any calendar year may not exceed a number of awards with a grant date fair value of $900,000, computed as of the grant date.

Compensation expense is recognized on a straight-line basis over the service or performance period for each separately vesting tranche of the award and is adjusted for actual forfeitures before vesting. Kodak assesses the likelihood that performance-based shares will be earned based on the probability of meeting the performance criteria. For those performance-based awards that are deemed probable of achievement, expense is recorded, and for those awards that are deemed not probable of achievement, no expense is recorded. Kodak assesses the probability of achievement each quarter.

Restricted Stock Units

Restricted stock units are payable in shares of the Company common stock upon vesting. The fair value is based on the closing market price of the Company’s stock on the grant date. Compensation cost related to restricted stock units was $4 million, $5 million and $7 million for the years ended December 31, 2017, 2016 and 2015, respectively.

The weighted average grant date fair value of restricted stock unit awards granted for the years ended December 31, 2017, 2016 and 2015 was $9.20, $13.85 and $14.86, respectively. The total fair value of restricted stock units that vested was $7 million for the years ended December 31, 2017 and 2016 and $5 million for the year ended December 31, 2015. As of December 31, 2017, there was $2 million of unrecognized compensation cost related to restricted stock units. The cost is expected to be recognized over a weighted average period of 1.5 years.

The following table summarizes information about restricted stock unit activity for the year ended December 31, 2017:

	Number of Restricted Stock Units		Weighted-Average Grant Date Fair Values
Outstanding on December 31, 2016		651,544	$	16.57
Granted		222,853	9.20
Vested		399,527	17.56
Forfeited		6,189	17.26
Outstanding on December 31, 2017		468,681	12.21

Stock Options

The following table summarizes information about stock option activity for the year ended December 31, 2017:

	Shares Under Option		Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value ($ millions)
Outstanding on December 31, 2016		2,214,459	$	17.10
Granted		2,605,051	11.93
Forfeited		11,655	16.80
Outstanding on December 31, 2017		4,807,855	14.30		5.75		-
Exercisable on December 31, 2017		1,400,690	18.73		4.31		-
Expected to vest December 31, 2017		3,407,165	12.48		6.28		-

The aggregate intrinsic value represents the total pretax intrinsic value that option holders would have received had all option holders exercised their options on the last trading day of the year. The aggregate intrinsic value is the difference between the Kodak closing stock price on the last trading day of the year and the exercise price, multiplied by the number of in-the-money options.

There was no intrinsic value of options outstanding, exercisable or expected to vest due to the fact that the market price of the Company’s common stock as of December 31, 2017 was below the weighted average exercise price of options. There were no options exercised in 2017.

The weighted average grant date fair value of options granted for the years ended December 31, 2017, 2016 and 2015 was $2.26, $5.56 and $5.94, respectively. The total fair value of options that vested during the year ended December 31, 2017, 2016 and 2015 was $4 million, $3 million and $2 million, respectively. Compensation cost related to stock options for the years ended December 31, 2017, 2016 and 2015 was $5 million, $4 million and $4 million, respectively.

As of December 31, 2017, there was $6 million of unrecognized compensation cost related to stock options. The cost is expected to be recognized over a weighted average period of 1.7 years.

Kodak utilizes the Black-Scholes option valuation model to estimate the fair value of stock options. Public trading of the Company’s common stock began on September 23, 2013, providing limited historical data upon which to base assumptions. The expected term of options granted is the period of time the options are expected to be outstanding and is calculated using a simplified method based on the option’s vesting period and original contractual term. Until late in 2016 the Company estimated expected volatility by taking the average of the historical volatility of the Company’s stock (measured using the daily closing stock prices since public trading in the Company’s stock began) and the implied volatility of exchange traded options on the Company’s equity over the two-week period prior to the valuation date. The Company now uses only the historical volatility of the Company’s stock to estimate expected volatility. The risk-free rate was based on the yield on U.S. Treasury notes with a term equal to the option’s expected term.

The following inputs were used for the valuation of option grants issued in each year:

	Year Ended December 31,
	2017		2016		2015
Weighted-average fair value of options granted	$	2.26	$	5.56	$	5.94
Weighted-average risk-free interest rate	1.77%		1.32%		1.46%
Range of risk-free interest rates	1.64% - 2.11%		0.93% - 1.96%		1.26% - 1.60%
Weighted-average expected option lives	4.5 years		4.6 years		4.5 years
Expected option lives	4.5 years		4.5 - 4.9 years		4.5 years
Weighted-average volatility	46%		47%		46%
Range of expected volatilities	46% - 49%		44% - 51%		40% - 49%
Weighted-average expected dividend yield	0.0%		0.0%		0.0%

Stock-based Awards Classified as Liabilities

Kodak settled a portion of its 2015 incentive compensation plans in 2016 with 188,584 shares of common stock with a pre-tax fair value of $2 million on the date of issuance. The shares were issued under the 2013 Omnibus Incentive Plan. Stock compensation expense associated with the incentive compensation plans was approximately $5 million for the year ended December 31, 2015.

Note 21 - Shareholders' Equity	12 Months Ended
Note 21 - Shareholders' Equity	Dec. 31, 2017
Disclosure Text Block [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 21: SHAREHOLDERS’ EQUITY The Company has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series. As of December 31, 2017 there were 42.6 million shares of common stock outstanding and 2.0 million shares of Series A preferred stock issued and outstanding. As of December 31, 2016 there were 42.4 million shares of common stock outstanding and 2.0 million shares of Series A preferred stock issued and outstanding. Net Share Settled Warrants Upon emergence from bankruptcy in September 2013, the Company issued to the holders of general unsecured claims and the retiree settlement unsecured claim net-share settled warrants to purchase: (i) 2.1 million shares of common stock at an exercise price of $14.93 and (ii) 2.1 million shares of common stock at an exercise price of $16.12. The warrants are classified as equity instruments and reported within Additional paid in capital in the Consolidated Statement of Financial Position at their fair value at emergence ($24 million). As of December 31, 2017, there were warrants outstanding to purchase 3.6 million shares of common stock. The warrants terminate at the close of business on September 3, 2018. Treasury Stock During the years ended December 31, 2017 and 2016, the Company repurchased shares of common stock for approximately $1 million and $3 million, respectively, to satisfy tax withholding obligations in connection with the issuance of stock to employees under the 2013 Plan. Treasury stock consisted of approximately 0.6 million shares and 0.5 million shares at December 31, 2017 and 2016, respectively. Backstop Registration Rights Agreement Upon emergence from bankruptcy on September 3, 2013 (“Effective Date”), the Company and GSO Capital Partners LP, on behalf of various managed funds, BlueMountain Capital Management, LLC, on behalf of various managed funds, George Karfunkel, United Equities Commodities Company, Momar Corporation and Contrarian Capital Management, LLC, on behalf of Contrarian Funds, LLC (collectively, the “Backstop Parties”) executed a registration rights agreement (the “Backstop Registration Rights Agreement”). The Backstop Registration Rights Agreement, among other rights, provides the Backstop Parties with certain registration rights with respect to common stock offered to the Backstop Parties (and other eligible creditors) as part of a rights offering (the “Backstop registrable securities”). A portion of the shares issued in the rights offerings are restricted securities for purposes of Rule 144 under the Securities Act of 1933 and may not be offered, sold or otherwise transferred absent registration under the Securities Act of 1933 or an applicable exemption from registration requirements. Stockholders holding Backstop registrable securities representing 10% of the outstanding common stock at emergence may require the Company to facilitate a registered offering of Backstop registrable securities (such offering, the “Initial Registration”). The Backstop registrable securities requested to be sold in the Initial Registration must have an aggregate market value of at least $75 million. On October 20, 2016, the Initial Registration, in the form of a shelf registration statement registering all Backstop registerable securities, was declared effective by the SEC. Following the Initial Registration, stockholders holding 10% or more of the outstanding Backstop registrable securities may demand that the Company file a shelf registration statement and effectuate one or more takedowns off of such shelf, or, if a shelf is not available, effectuate one or more stand-alone registered offerings, provided that such non-shelf registered offerings or shelf takedowns may not be requested more than four times and, in each case, shall include shares having an aggregate market value of at least $75 million. Beginning on the second anniversary of the Effective Date, upon request of a stockholder, the Company shall amend its existing shelf registration statement to register additional Backstop registrable securities as set forth in the Registration Rights Agreement. Stockholders also have the right to include their Backstop registrable securities in the Initial Registration or any other non-shelf registered offering or shelf takedown of the common stock by the Company for its own account or for the account of any holders of common stock.

Note 22 - Other Comprehensive Loss

12 Months Ended

Dec. 31, 2017

Comprehensive Loss Note [Text Block]

NOTE 22: OTHER COMPREHENSIVE LOSS

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

		Year Ended December 31,
(in millions)		2017			2016			2015
Currency translation adjustments		$	11		$	(29	)	$	(35	)

Reclassification adjustment for (gains) losses included in Other charges, net, before tax			—			(2	)		2
Reclassification adjustment for (gains) losses included in Other charges, net, net of tax			—			(2	)		2

Pension and other postretirement benefit plan changes
Newly established prior service credit						—			4
Newly established net actuarial gain (loss)			35			(148	)		(88	)
Tax benefit (provision)			11			14			(5	)
Newly established prior service credit and net actuarial loss, net of tax			46			(134	)		(89	)
Reclassification adjustments:
Amortization of prior service credit	^(a)		(8	)		(7	)		(8	)
Amortization of actuarial (gains) losses	^(a)		(3	)		1			(2	)
Recognition of (gains) losses due to settlements and curtailments	^(a)		—			(1	)		1
Total reclassification adjustments			(11	)		(7	)		(9	)
Tax provision			1			1			—
Reclassification adjustments, net of tax			(10	)		(6	)		(9	)
Pension and other postretirement benefit plan changes, net of tax			36			(140	)		(98	)
Other comprehensive income (loss)		$	47		$	(171	)	$	(131	)

^(a)	Reclassified to Pension (income) expense - refer to Note 17, "Retirement Plans" and Note 18, "Other Postretirement Benefits" for additional information.

Note 23 - Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2017

Accumulated Other Comprehensive Loss [Text Block]

NOTE 23: ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss is composed of the following:

	As of December 31,
(in millions)	2017			2016
Currency translation adjustments	$	(85	)	$	(96	)
Pension and other postretirement benefit plan changes		(306	)		(342	)
Ending balance	$	(391	)	$	(438	)

Note 24 - Segment Information

12 Months Ended

Dec. 31, 2017

Segment Reporting Disclosure [Text Block]

NOTE 24: SEGMENT INFORMATION

Effective January 1, 2017, Kodak changed its organizational structure. Micro 3D Printing, within the Micro 3D Printing and Packaging segment, was moved into the Intellectual Property Solutions segment, which has been renamed the Advanced Materials and 3D Printing Technology segment. The Flexographic Packaging business, formerly part of the Micro 3D Printing and Packaging segment, is now being reported as a dedicated segment.

Effective April 1, 2017, Kodak made another change to its organizational structure. Digital front-end controllers within the Prosper business in the Enterprise Inkjet Systems segment was moved to the Unified Workflow Solutions business within the Software and Solutions segment.

Prior period segment results have been revised to conform to the current period segment reporting structure.

Financial information is reported for seven reportable segments: Print Systems, Enterprise Inkjet Systems, Flexographic Packaging, Software and Solutions, Consumer and Film, Advanced Materials and 3D Printing Technology and Eastman Business Park. A description of the reportable segments follows.

Print Systems: The Print Systems segment is comprised of two lines of business: Prepress Solutions and Electrophotographic Printing Solutions.

Enterprise Inkjet Systems: The Enterprise Inkjet Systems segment is comprised of two lines of business: the Prosper business and the Versamark business.

Flexographic Packaging: The Flexographic Packaging segment is comprised of the Packaging line of business.

Software and Solutions: The Software and Solutions segment is comprised of two lines of business: Unified Workflow Solutions and Kodak Technology Solutions.

Consumer and Film: The Consumer and Film segment is comprised of three lines of business: Industrial Film and Chemicals, Motion Picture and Consumer Products (which includes Consumer Inkjet Solutions).

Advanced Materials and 3D Printing Technology: The Advanced Materials and 3D Printing Technology segment includes the Kodak Research Laboratories and associated new business opportunities and intellectual property licensing not directly related to other business segments.

Eastman Business Park: The Eastman Business Park segment includes the operations of the Eastman Business Park, a more than 1,200 acre technology center and industrial complex.

All Other: All Other was primarily composed of the RED utilities variable interest entity until deconsolidation in December 2016, (refer to Note 1 “Summary of Significant Accounting Policies – Basis of Consolidation”).

Segment financial information is shown below. Asset information by segment is not disclosed as this information is not separately identified and reported to the Chief Operating Decision Maker.

Net Revenues from Continuing Operations by Reportable Segment

	Year Ended December 31,
	2017		2016		2015
(in millions)
Print Systems	$	942	$	1,018	$	1,107
Enterprise Inkjet Systems		144		166		165
Flexographic Packaging		145		132		127
Software and Solutions		85		90		120
Consumer and Film		198		221		269
Advanced Materials and 3D Printing Technology		1		1		2
Eastman Business Park		16		15		13
Consolidated total	$	1,531	$	1,643	$	1,803

Segment Measure of Profit and Loss

Kodak’s segment measure of profit and loss is an adjusted earnings before interest, taxes, depreciation and amortization (“Operational EBITDA”). As demonstrated in the table below, Operational EBITDA represents the earnings (loss) from continuing operations excluding the provision (benefit) for income taxes; corporate components of pension and OPEB income; depreciation and amortization expense; restructuring costs; overhead costs no longer absorbed by discontinued operations; stock-based compensation expense; the 2015 changes in the U.S. vacation benefits; consulting and other costs; idle costs; manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production; other operating expense, net (unless otherwise indicated); loss on early extinguishment of debt; interest expense; other charges, net and reorganization items, net.

Kodak’s segments are measured using Operational EBITDA both before and after allocation of corporate selling, general and administrative expenses (“SG&A”). The segment earnings measure reported is after allocation of corporate SG&A as this most closely aligns with U.S. GAAP. Research and development activities not directly related to the other segments are reported within the Advanced Materials and 3D Printing Technology segment.

Change in Segment Measure of Profit and Loss

During the first quarter of 2017 the segment measure was changed to exclude internal costs associated with corporate strategic initiatives. The segment measure already excluded external costs associated with those initiatives. Additionally, third party costs associated with incremental idle building space has been added to idle costs.

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

	Year Ended December 31,
(in millions)	2017			2016			2015
Print Systems	$	58		$	106		$	99
Enterprise Inkjet Systems		5			(16	)		(27	)
Flexographic Packaging		31			24			24
Software and Solutions		1			1			10
Consumer and Film		(16	)		16			52
Advanced Materials and 3D Printing Technology		(26	)		(26	)		(35	)
Eastman Business Park		4			2			2
Total of reportable segments		57			107			125
All Other ⁽¹⁾		—			3			5
Corporate components of pension and OPEB income ⁽²⁾		144			161			133
Depreciation and amortization		(80	)		(105	)		(145	)
Restructuring costs and other		(38	)		(16	)		(38	)
Stock-based compensation		(9	)		(8	)		(18	)
Consulting and other costs ⁽³⁾		(5	)		(7	)		(14	)
Idle costs ⁽⁵⁾		(3	)		(3	)		(3	)
Change in U.S. vacation benefits ⁽⁴⁾		—			—			17
Manufacturing costs originally planned to be absorbed by silver halide touch screen production ⁽⁶⁾		—			(3	)		(2	)
Costs previously allocated to discontinued operations ⁽⁷⁾		—			—			(1	)
Other operating (expense) income, net excluding gain related to Unipixel termination ⁽⁸⁾		(28	)		(16	)		3
Goodwill impairment loss⁽⁹⁾		(56	)		—			(8	)
Interest expense ⁽⁹⁾		(32	)		(60	)		(63	)
Loss on early extinguishment of debt, net ⁽⁹⁾		—			(4	)		—
Other income (charges), net ⁽⁹⁾		37			(4	)		(21	)
Reorganization items, net ⁽⁹⁾		—			6			(5	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(13	)	$	51		$	(35	)

⁽¹⁾	RED utilities variable interest entity which was deconsolidated as of December 31, 2016 (interest and depreciation of RED are included in the respective lines below).

⁽²⁾	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, and curtailments and settlement components of pension and other postretirement benefit expenses.

⁽³⁾	Consulting and other costs are professional services and internal costs associated with certain corporate strategic initiatives.

⁽⁴⁾

In the fourth quarter of 2015, Kodak changed the timing of when affected U.S. employees earn their vacation benefits, which reduced Kodak’s obligation to employees and the related accrual by $17 million as of December 31, 2015. The reduction in the accrual impacted gross profit by approximately $9 million, SG&A by approximately $5 million and R&D by approximately $3 million.

⁽⁵⁾	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.

⁽⁶⁾	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.

⁽⁷⁾	Includes indirect costs originally associated with businesses that are now included in discontinued operations. When the businesses met the criteria to be reported as discontinued operations, the allocated indirect costs were removed and recorded in continuing operations.

⁽⁸⁾

In 2015 a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating expense (income), net in the Consolidated Statement of Operations. Other operating expense (income), net is typically excluded from the segment measure. However, this particular gain was included in the Advanced Materials and 3D Printing Technology segment’s earnings in 2015.

⁽⁹⁾	As reported in the Consolidated Statement of Operations.

Kodak reduced workers’ compensation reserves by approximately $8 million in both 2016 and 2015, primarily driven by changes in discount rates. The reduction in reserves impacted gross profit by approximately $4 million, SG&A by approximately $3 million and R&D by approximately $1 million in both years.

Amortization and depreciation expense by segment are not included in the segment measure of profit and loss but are regularly provided to the CODM.

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2017		2016		2015
Print Systems	$	8	$	9	$	9
Enterprise Inkjet Systems		3		1		4
Flexographic Packaging Division		1		1		1
Software & Solutions		1		2		2
Consumer & Film		1		—		1
Advanced Materials and 3D Printing		4		6		8
Consolidated total	$	18	$	19	$	25

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2017		2016		2015
Print Systems	$	36	$	36	$	39
Enterprise Inkjet Systems		8		5		11
Flexographic Packaging Division		3		3		3
Software & Solutions		1		2		2
Consumer & Film		7		15		30
Advanced Materials and 3D Printing		4		5		5
Eastman Business Park		3		4		6
Sub-total		62		70		96
Other		—		16		16
Restructuring-related depreciation		—		—		8
Consolidated total	$	62	$	86	$	120

Geographic Information

(in millions)	Year Ended December 31,
Net sales to external customers attributed to ⁽¹⁾:	2017		2016		2015
The United States	$	504	$	559	$	627
Europe, Middle East and Africa		527		555		597
Asia Pacific		369		397		402
Canada and Latin America		131		132		177
Non U.S. countries total		1,027		1,084		1,176
Consolidated total	$	1,531	$	1,643	$	1,803

⁽¹⁾

Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2017		2016		2015
The United States ⁽²⁾	$	126	$	143	$	217
Europe, Middle East and Africa		51		55		55
Asia Pacific		53		57		76
Canada and Latin America		84		87		78
Non U.S. countries total ⁽³⁾		188		199		209
Consolidated total	$	314	$	342	$	426

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

⁽²⁾	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

⁽³⁾

Of the total non U.S. property, plant and equipment in 2017, $71 million are located in Brazil and $38 million are located in China. Of the total non U.S. property, plant and equipment in 2016, $75 million are located in Brazil and $43 million are located in China. Of the total non U.S. property, plant and equipment in 2015, $64 million are located in Brazil and $60 million are located in China.

Major Customers

No single customer represented 10% or more of Kodak’s total net revenue in any year presented.

Note 25 - Discontinued Operations

12 Months Ended

Dec. 31, 2017

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

NOTE 25: DISCONTINUED OPERATIONS

Discontinued operations of Kodak include the Prosper Business and the PI/DI Business (excluding the consumer film business, for which Kodak entered into an ongoing supply arrangement with one or more parties).

KODAK PROSPER Enterprise Inkjet Business

The results of the Prosper business were previously presented as discontinued operations. However, the held for sale criteria were no longer met as of March 31, 2017. The assets and liabilities of the Prosper business, previously presented as held for sale, have been reclassified to held and used in the Consolidated Statement of Financial Position as of December 31, 2016, and the results of the Prosper business have been reclassified from discontinued operations to continuing operations for all periods presented. The Prosper business’ assets and liabilities as of March 31, 2017 were measured at the carrying amount before the assets were classified as held for sale, reduced by $12 million representing the depreciation and amortization expense that would have been recognized had the assets been continuously classified as held for use. The $12 million reduction to the carrying value of the Prosper assets was reported in Other operating expense (income), net in the first quarter of 2017.

The reclassification of the results of the Prosper Business to continuing operations had the following impacts on the Consolidated Statement of Operations:

	Year Ended December 31,
(in millions)	2017			2016			2015
Revenues	$	—		$	94		$	89

Cost of sales		—			75			86
Selling, general and administrative expenses		—			26			22
Research and development expenses		—			20			17
Restructuring costs and other		12			-			1
Earnings (loss) from continuing operations before income taxes		(12	)		(27	)		(37	)
Provision for income taxes		—			(1	)		(2	)
Earnings (loss) from continuing operations	$	(12	)	$	(28	)	$	(39	)

Personalized Imaging and Document Imaging Businesses

On September 3, 2013, Kodak consummated the sale of certain assets and the assumption of certain liabilities of the PI/DI Business to the trustee of the U. K. pension plan (and/or its subsidiaries, collectively the “KPP Purchasing Parties”) for net cash consideration of $325 million. Up to $35 million in aggregate of the purchase price is subject to repayment if the PI/DI Business does not achieve certain annual adjusted EBITDA targets over the four-year period ending December 31, 2018. The PI/DI Business did not achieve the adjusted annual EBITDA target for 2016 or 2015. As a result, $7 million and $4 million of the purchase price, representing the maximum amount that could be owed for 2016 and 2015, respectively, was paid in 2017 and 2016, respectively. Certain assets and liabilities of the PI/DI Business in certain jurisdictions were not transferred at the initial closing on September 3, 2013, but were transferred at a series of deferred closings. The final deferred closing occurred in September 2015. Kodak operated the PI/DI Business related to the deferred closing jurisdictions, subject to certain covenants, until the applicable deferred closing occurred, and delivered to (or received from) a KPP subsidiary at each deferred closing a true-up payment that reflected the actual economic benefit (or detriment) to the PI/DI 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 PI/DI Business were being reported as Loss from discontinued operations, net of income taxes in the Consolidated Statement of Operations.

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 was paid in March 2015) in lieu of working capital adjustments.

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


	Year Ended December 31,
(in millions)	2017		2016			2015
Revenues from Personalized Imaging and Document Imaging	$	—	$	—		$	1

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging	$	—	$	(2	)	$	(5	)
Provision for income taxes related to discontinued operations		—		—			(3	)
(Loss) earnings from discontinued operations, net of income taxes	$	—	$	(2	)	$	(8	)

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.

Quarterly Sales and Earnings Data (Unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

QUARTERLY SALES AND EARNINGS DATA (UNAUDITED)

(in millions, except per share data)	4th Qtr.			3rd Qtr.				2nd Qtr.				1st Qtr.
2017
Net revenues from continuing operations	$	414		$	379			$	381			$	357
Gross profit from continuing operations		94			87				91				83
Earnings (loss) from continuing operations		128	⁽⁶⁾		(46	)	⁽⁵⁾		7		⁽⁴⁾		7	⁽³⁾
Income (loss) from discontinued operations ⁽⁷⁾		1			—				(3	)			—
Net earnings (loss) attributable to Eastman Kodak Company		129			(46	)			4				7
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	2.89		$	(1.20	)		$	0.05			$	0.05
Discontinued operations		0.02			—				(0.07	)			—
Total	$	2.91		$	(1.20	)		$	(0.02	)		$	0.05
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	2.88		$	(1.20	)		$	0.05			$	0.05
Discontinued operations		0.02			—				(0.07	)			—
Total	$	2.90		$	(1.20	)		$	(0.02	)		$	0.05

(in millions, except per share data)	4th Qtr.			3rd Qtr.		2nd Qtr.			1st Qtr.
2016
Net revenues from continuing operations	$	432		$	411	$	423		$	377
Gross profit from continuing operations		115			93		107			88
Earnings (loss) from continuing operations		11	⁽²⁾		12		9			(14	)	⁽¹⁾
Loss from discontinued operations ⁽⁷⁾		—			—		(1	)		(1	)
Net earnings (loss) attributable to Eastman Kodak Company		10			16		7			(18	)
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	0.17		$	0.38	$	0.19		$	(0.41	)
Discontinued operations		—			—		(0.02	)		(0.02	)
Total	$	0.17		$	0.38	$	0.17		$	(0.43	)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	0.16		$	0.37	$	0.18		$	(0.41	)
Discontinued operations		—			—		(0.02	)		(0.02	)
Total	$	0.16		$	0.37	$	0.16		$	(0.43	)

⁽¹⁾	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 13, “Other Operating Expense (Income), net in the Notes to Financial Statements.

⁽²⁾	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.

⁽³⁾	Includes $22 million of income from the revaluation of the embedded conversion features derivative and $12 million of expense from the reduction in the carrying value of Prosper assets, Refer to Note 12, “Financial Instruments and Note 25, “Discontinued Operations”.

⁽⁴⁾	Includes $14 million of income from the revaluation of the embedded conversion features derivative, Refer to Note 12, “Financial Instruments.

⁽⁵⁾

Includes a goodwill impairment charge of $56 million and the associated tax benefit of $18 million and an impairment charge of $12 million due to the cancellation of the copper metal mesh touch screen program partially offset by $7 million of income from the revaluation of embedded conversion features derivative. Refer to Note 13, “Other Operating Expense (Income), net” and Note 12, “Financial Instruments” in the Notes to Financial Statements.

⁽⁶⁾	Includes the tax benefit of $101 million associated with the release of a deferred tax valuation allowance in a location outside the U.S.

⁽⁷⁾	Refer to Note 25, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations

⁽⁸⁾	EPS for each quarter is computed using the weighted-average number of shares outstanding during the quarter, while EPS for the year is computed using the weighted-average shares outstanding during the year. Thus the sum of the EPS for each of the four quarters may not equal the EPS for the year.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation And Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

Eastman Kodak Company

Valuation and Qualifying Accounts

	Beginning				Net Deductions		Ending
(in millions)	Balance		Additions		and Other		Balance
Year ended December 31, 2017
Reserve for doubtful accounts	$	8		5		4	$	9
Deferred tax valuation allowance	$	1,209		140		493	$	856

Year ended December 31, 2016
Reserve for doubtful accounts	$	10		4		6	$	8
Deferred tax valuation allowance	$	1,201		176		168	$	1,209

Year ended December 31, 2015
Reserve for doubtful accounts	$	11		4		5	$	10
Deferred tax valuation allowance	$	1,127		182		108	$	1,201

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Accounting Principles Policy [Policy Text Block]

ACCOUNTING PRINCIPLES

Consolidation, Policy [Policy Text Block]

BASIS OF CONSOLIDATION

Reclassification, Policy [Policy Text Block]

Reclassifications

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY

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

Concentration Risk, Credit Risk, Policy [Policy Text Block]

CONCENTRATION OF CREDIT RISK

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH EQUIVALENTS

All highly liquid investments with a remaining maturity of three months or less at date of purchase are considered to be cash equivalents.

Inventory, Policy [Policy Text Block]

INVENTORIES

Property, Plant and Equipment, Policy [Policy Text Block]

PROPERTY, PLANT AND EQUIPMENT

Kodak calculates depreciation expense using the straight-line method over the assets’ estimated useful lives, which are as follows:

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

Kodak depreciates leasehold improvements over the shorter of the lease term or the asset’s estimated useful life.

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

GOODWILL

Workers Compensation, Policy [Policy Text Block]

WORKERS’ COMPENSATION

Revenue Recognition, Policy [Policy Text Block]

REVENUE

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Advertising Costs, Policy [Policy Text Block]

ADVERTISING

Shipping and Handling Cost, Policy [Policy Text Block]

SHIPPING AND HANDLING COSTS

Amounts charged to customers and costs incurred by Kodak related to shipping and handling are included in net sales and cost of sales, respectively.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

IMPAIRMENT OF LONG-LIVED ASSETS

Income Tax, Policy [Policy Text Block]

INCOME TAXES

New Accounting Pronouncements, Policy [Policy Text Block]

RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Property Plant And Equipment Estimated Useful Lives [Table Text Block]

		Estimated Useful Lives
Buildings and building improvements		5-40
Land improvements		4-20
Leasehold improvements		3-20
Equipment		3-20
Tooling		1-3
Furniture and fixtures		5-10

Note 2 - Cash, Cash Equivalents and Restricted Cash (Tables)

12 Months Ended

Dec. 31, 2017

Cash And Cash Equivalents [Abstract]

Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash [Text Block]

	As of December 31,
(in millions)	2017		2016
Cash and cash equivalents	$	344	$	434
Restricted cash included in Other current assets		8		8
Long-term restricted cash		17		36
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	$	369	$	478

Note 3 - Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Inventory, Current [Table Text Block]

	As of December 31,
(in millions)	2017		2016
Finished goods	$	159	$	149
Work in process		57		57
Raw materials		60		65
Total	$	276	$	271

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net (Tables)

12 Months Ended

Dec. 31, 2017

Property Plant And Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

	As of December 31,
(in millions)	2017			2016
Land	$	82		$	84
Buildings and building improvements		174			160
Machinery and equipment		426			429
Construction in progress		26			13
		708			686
Accumulated depreciation		(394	)		(344	)
Property, plant and equipment, net	$	314		$	342

Equipment Subject to Operating Leases [Table Text Block]

	As of December 31,
(in millions)	2017			2016
Equipment subject to operating leases	$	46		$	45
Accumulated depreciation		(21	)		(18	)
Equipment subject to operating leases, net	$	25		$	27

Note 5 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Goodwill [Table Text Block]

(in millions)	Print Systems			Flexographic Printing		Software and Solutions		Consumer and Film		Consolidated Total
Balance as of December 31, 2015	$	56		$	20	$	6	$	6	$	88
Impairment		—			—		—		—		—
Balance as of December 31, 2016	$	56		$	20	$	6	$	6	$	88
Impairment		(56	)		—		—		—		(56	)
Balance as of December 31, 2017	$	—		$	20	$	6	$	6	$	32

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The gross carrying amount and accumulated amortization by major intangible asset category as of December 31, 2017 and 2016 were as follows:

	As of December 31, 2017
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	105	$	64	$	41	6 years
Kodak trade name		38		—		38	Indefinite life
Customer-related		11		6		5	6 years
Other		3		1		2	21 years
Total	$	157	$	71	$	86

	As of December 31, 2016
	Gross Carrying		Accumulated				Weighted-Average
(in millions)	Amount		Amortization		Net		Amortization Period
Technology-based	$	122	$	57	$	65	6 years
Kodak trade name		40		—		40	Indefinite life
Customer-related		26		12		14	6 years
Other		2		—		2	21 years
Total	$	190	$	69	$	121

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

Estimated future amortization expense related to intangible assets that are currently being amortized as of December 31, 2017 was as follows:

(in millions)
2018	$	12
2019		7
2020		6
2021		5
2022		5
2023 and thereafter		13
Total	$	48

Note 6 - Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Other Current Liabilities [Table Text Block]

	As of December 31,
(in millions)	2017		2016
Employment-related liabilities	$	47	$	49
Deferred revenue		30		32
Customer rebates		29		27
Restructuring liabilities		10		8
Deferred consideration on disposed businesses		10		7
Workers' compensation		10		8
Other		81		80
Total	$	217	$	211

Note 7 - Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Other Long-term Liabilities [Table Text Block]

	As of December 31,
(in millions)	2017		2016
Workers' compensation	$	96	$	105
Asset retirement obligations		43		38
Deferred taxes		16		16
Deferred consideration on disposed businesses		14		24
Environmental liabilities		12		12
Embedded conversion features derivative liability ⁽¹⁾		—		43
Other		21		30
Total	$	202	$	268

⁽¹⁾

Refer to Note 12, “Financial Instruments”

Note 8 - Debt And Capital Leases (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt And Capital Lease Obligations [Table Text Block]

Debt and capital leases and related maturities and interest rates were as follows at December 31, 2017 and 2016 (in millions):

				As of December 31,
				2017		2016
(in millions)	Type	Maturity	Weighted-Average Effective Interest Rate	Carrying Value		Carrying Value
Current portion:
	Term note		7.61%	$	—	$	2
	Capital leases		Various		3		3
	Other debt		Various		1		1
					4		6

Non-current portion:
	Term note	2019	7.61%		393		396
	Capital leases	Various	Various		4		6
	Other debt	Various	Various		2		3
					399		405
				$	403	$	411

Schedule Of Maturities Of Debt And Capital Leases Outstanding [Table Text Block]

Annual maturities of debt and capital leases outstanding at December 31, 2017, were as follows (in millions):

(in millions)	Carrying Value		Maturity Value
2018	$	4	$	4
2019		395		397
2020		1		1
2021		—		—
2022		1		1
2023 and thereafter		2		2
Total	$	403	$	405

Note 10 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments And Contingencies Disclosure [Abstract]

Schedule of Asset Retirement Obligations [Table Text Block]

The following table provides asset retirement obligation activity (in millions):

	For the Year Ended December 31,
	2017			2016
Asset Retirement Obligations at start of period	$	38		$	43
Liabilities incurred in the current period		2			—
Liabilities settled in the current period		(1	)		(7	)
Accretion expense		1			1
Revision in estimated cash flows		3			1
Asset Retirement Obligations at end of period	$	43		$	38

Note 11 - Guarantees (Tables)

12 Months Ended

Dec. 31, 2017

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

(in millions)
Deferred revenue on extended warranties as of December 31, 2015	$	27
New extended warranty and maintenance arrangements		172
Recognition of extended warranty and maintenance arrangement revenue		(175	)
Deferred revenue on extended warranties as of December 31, 2016		24
New extended warranty and maintenance arrangements		127
Recognition of extended warranty and maintenance arrangement revenue		(128	)
Deferred revenue on extended warranties as of December 31, 2017	$	23

Note 11 - Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

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

The net effect of foreign currency forward contracts in the results of operations is shown in the following table:

Year Ended December 31,

(in millions)

2017

2016

2015

Net (loss) gain from derivatives not designated as hedging

instruments

(10

)

(21

)

Derivative (Assets) Liability Key Inputs in Determination of Fair Value [Table Text Block]

The following table presents the key inputs in the determination of fair value at December 31, 2017 and 2016:

	Valuation Date
(in millions)	December 31, 2017			December 31, 2016
Total value of embedded derivative (asset) liability	$	(4	)	$	43
Kodak's closing stock price		3.10			15.50
Expected stock price volatility		58.22	%		42.85	%
Risk free rate		2.08	%		1.93	%
Yield on the preferred stock		22.31	%		11.38	%

Note 13 - Other Operating Expense (Income), Net (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Other Operating Expense (Income) by Component [Table Text Block]

	Year Ended December 31,
(in millions)	2017			2016			2015
Expense (income):
Asset impairments⁽¹⁾ ^{(2) (3) (4) (5)}	$	24		$	25		$	—
Prosper asset remeasurement ⁽⁶⁾		12			—			—
Gains related to the sales of assets ⁽⁷⁾		(8	)		(9	)		(6	)
Legal settlements^{(8) (9)}		—			(16	)		—
Deconsolidation of RED ⁽¹⁰⁾		—			15			—
Gain recognized on assets acquired for non-monetary consideration ⁽¹¹⁾		—			—			(3	)
Other		—			1			3
Total	$	28		$	16		$	(6	)

⁽¹⁾	In the fourth quarter of 2017, Kodak recorded an impairment charge of $2 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽²⁾

⁽³⁾	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.

⁽⁴⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁵⁾	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁶⁾	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded had the Prosper assets been continuously classified as held and used. Refer to Note 25, “Discontinued Operations.”

⁽⁷⁾

⁽⁸⁾	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.

⁽⁹⁾	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.”

⁽¹⁰⁾	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

⁽¹¹⁾	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 14 - Other (Income) Charges, Net (Tables)

12 Months Ended

Dec. 31, 2017

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

	Year Ended December 31,
(in millions)	2017			2016			2015
Change in fair value of embedded conversion features derivative ⁽¹⁾	$	(47	)	$	—		$	—
Interest income		(4	)		(3	)		(1	)
Loss on foreign exchange transactions		9			5			17
Other		5			2			5
Total	$	(37	)	$	4		$	21

⁽¹⁾	Refer to Note 12, “Financial Instruments”.

Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

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

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

	Year Ended December 31,
	2017			2016			2015
(Loss) earnings from continuing operations before income taxes:
U.S.	$	(84	)	$	(66	)	$	(169	)
Outside the U.S.		71			117			134
Total	$	(13	)	$	51		$	(35	)
U.S. income taxes:
Current provision	$	1		$	2		$	1
Deferred (benefit) provision		(31	)		6			9
Income taxes outside the U.S.:
Current provision		15			14			22
Deferred (benefit) provision		(94	)		11			—
State and other income taxes:
Current benefit		(1	)		—			—
Total provision	$	(110	)	$	33		$	32

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

The differences between income taxes computed using the U.S. federal income tax rate and the (benefit) provision for income taxes for continuing operations were as follows (in millions):

	Year Ended December 31,
	2017			2016			2015
Amount computed using the statutory rate	$	(5	)	$	18		$	(12	)
Increase (reduction) in taxes resulting from:
Unremitted foreign earnings		2			6			26
Impact of goodwill and intangible impairments		(21	)		—			—
Operations outside the U.S.		13			20			28
Legislative tax law and rate changes		150			6			—
Valuation allowance		(259	)		(58	)		(71	)
Tax settlements and adjustments, including interest		(11	)		2			2
Discharge of debt and other reorganization related items		39			40			60
Embedded derivative liability conversion		(17	)		—			—
Other, net		(1	)		(1	)		(1	)
(Benefit) provision for income taxes	$	(110	)	$	33		$	32

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

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

	As of December 31,
	2017		2016
Deferred tax assets
Pension and postretirement obligations	$	96	$	162
Restructuring programs		1		1
Foreign tax credit		343		335
Inventories		10		10
Investment tax credit		58		71
Employee deferred compensation		25		41
Depreciation		68		63
Research and development costs		80		144
Tax loss carryforwards		307		435
Other deferred revenue		4		11
Other		74		80
Total deferred tax assets	$	1,066	$	1,353

Deferred tax liabilities
Leasing	$	2	$	1
Goodwill/intangibles		16		48
Unremitted foreign earnings		20		76
Total deferred tax liabilities		38		125
Net deferred tax assets before valuation allowance		1,028		1,228
Valuation allowance		856		1,209
Net deferred tax assets	$	172	$	19

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

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

	As of December 31,
	2017			2016
Deferred income taxes	$	188		$	35
Other long-term liabilities		(16	)		(16	)
Net deferred tax assets	$	172		$	19

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

A reconciliation of the beginning and ending amount of Kodak’s liability for income taxes associated with unrecognized tax benefits is as follows

(in millions):

	Year Ended December 31,
	2017			2016			2015
Balance as of January 1	$	84		$	85		$	92
Tax positions related to the current year:
Additions		7			—			1
Tax positions related to prior years:
Additions		6			1			—
Reductions		(28	)		(2	)		(7	)
Settlements with taxing jurisdictions		(4	)		—			—
Lapses in statute of limitations		(4	)		—			(1	)
Balance as of December 31	$	61		$	84		$	85

Note 16 - Restructuring Costs and Other (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring And Related Activities [Abstract]

Restructuring Costs and Other [Table Text Block]

The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring programs during the three years ended December 31, 2017 were as follows (in millions):

	Severance Reserve⁽¹⁾			Exit Costs Reserve⁽¹⁾			Long-lived Asset Impairments and Inventory Write-downs ⁽¹⁾			Accelerated Depreciation⁽¹⁾			Total
Balance as of December 31, 2014	$	22		$	5		$	—		$	—		$	27
Charges		33			4			1			8			46
Utilization/cash payments		(36	)		(5	)		(1	)		(8	)		(50	)
Other adjustments & reclasses ⁽²⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2015		7			4			—			—			11
Charges		14			1			1			—			16
Utilization/cash payments		(14	)		(2	)		(1	)		—			(17	)
Other adjustments & reclasses ⁽³⁾		(2	)		—			—			—			(2	)
Balance as of December 31, 2016		5			3			—			—			8
Charges		26			3			9			—			38
Utilization/cash payments		(13	)		(2	)		(9	)		—			(24	)
Other adjustments & reclasses ⁽⁴⁾		(12	)		—			—			—			(12	)
Balance as of December 31, 2017	$	6		$	4		$	—		$	—		$	10

⁽¹⁾	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

⁽²⁾	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

⁽³⁾	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.

⁽⁴⁾	The $(12) million includes $(13) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities, and $1 million of foreign currency translation adjustments.

Note 17 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2017

Compensation And Retirement Disclosure [Abstract]

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

The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is December 31.

	Year Ended December 31, 2017						Year Ended December 31, 2016
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	3,908		$	816		$	4,099		$	800
Service cost		12			3			12			3
Interest cost		115			12			113			14
Benefit payments		(352	)		(48	)		(395	)		(48	)
Actuarial loss		170			37			76			61
Special termination benefits		13			—			3			—
Currency adjustments		—			65			—			(14	)
Projected benefit obligation at end of period	$	3,866		$	885		$	3,908		$	816

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,653		$	693		$	3,793		$	728
Gain on plan assets		503			27			255			19
Employer contributions		—			5			—			4
Benefit payments		(352	)		(48	)		(395	)		(48	)
Currency adjustments		—			45			—			(10	)
Fair value of plan assets at end of period	$	3,804		$	722		$	3,653		$	693

Under Funded Status at end of period	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Accumulated benefit obligation at end of period	$	3,864		$	874		$	3,907		$	806

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

Amounts recognized in the Consolidated Statement of Financial Position for all major funded and unfunded U.S. and Non-U.S. defined benefit plans are as follows (in millions):

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	—		$	35		$	—		$	34
Pension and other postretirement liabilities		(62	)		(198	)		(255	)		(157	)
Net amount recognized	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

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

	As of December 31,
	2017				2016
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	3,866	$	617	$	3,908	$	541
Accumulated benefit obligation		3,864		606		3,907		532
Fair value of plan assets		3,804		419		3,653		384

Schedule of Pension Plan Amounts Recognized In Accumulated Other Income Loss [Table Text Block]

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

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	36		$	3		$	39		$	4
Net actuarial loss		(271	)		(110	)		(356	)		(76	)
Total	$	(235	)	$	(107	)	$	(317	)	$	(72	)

Schedule Of Amounts From Pension Plans Recognized In Other Comprehensive Income [Table Text Block]

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

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Newly established (loss) gain	$	90		$	(37	)	$	(83	)	$	(70	)	$	(126	)	$	25
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Net actuarial loss		—			3			7			—			—			2
Total (loss) income recognized in Other comprehensive income	$	83		$	(34	)	$	(83	)	$	(70	)	$	(134	)	$	27

Schedule of Net Benefit Costs [Table Text Block]

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

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	3		$	12		$	3		$	17		$	3
Interest cost		115			12			113			14			148			17
Expected return on plan assets		(243	)		(27	)		(262	)		(28	)		(272	)		(30	)
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Actuarial loss		—			3			7			—			—			2
Pension income before special termination benefits		(123	)		(9	)		(137	)		(11	)		(115	)		(8	)
Special termination benefits		13			—			3			—			9			—
Net pension income for major defined benefit plans		(110	)		(9	)		(134	)		(11	)		(106	)		(8	)
Other plans including unfunded plans		—			—			—			(2	)		—			4
Net pension income	$	(110	)	$	(9	)	$	(134	)	$	(13	)	$	(106	)	$	(4	)

Schedule Of Assumptions Used To Calculate Pension Plan Net Benefit Obligation [Table Text Block]

The weighted-average assumptions used to determine the benefit obligation amounts for all major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		3.34	%		1.90	%		3.74	%		2.04	%		3.89	%		2.50	%
Salary increase rate		3.50	%		2.17	%		3.43	%		1.99	%		3.37	%		1.91	%

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

The weighted-average assumptions used to determine net pension (income) expense for all the major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.68	%		2.66	%		3.49	%		2.81	%		3.50	%		2.09	%
Effective rate for interest cost		3.06	%		1.56	%		2.82	%		1.90	%		3.50	%		2.09	%
Salary increase rate		3.43	%		2.09	%		3.37	%		1.91	%		3.34	%		1.95	%
Expected long-term rate of return on plan assets		7.00	%		4.21	%		7.40	%		4.65	%		7.40	%		4.69	%

Schedule of Allocation of Plan Assets [Table Text Block]

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

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		10	%		16	%	7-13%
Debt securities		42	%		33	%	35-45%
Real estate		2	%		3	%	0-6%
Cash and cash equivalents		1	%		3	%	0-6%
Global balanced asset allocation funds		16	%		14	%	12-18%
Other		29	%		31	%	27-39%
Total		100	%		100	%

Kodak’s weighted-average asset allocations for its major Non-U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		3	%		4	%	0-6%
Debt securities		32	%		31	%	30-40%
Real estate		1	%		1	%	0-6%
Cash and cash equivalents		2	%		3	%	0-6%
Global balanced asset allocation funds		5	%		4	%	2-8%
Other		57	%		57	%	55-65%
Total		100	%		100	%

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

Major U.S. Plans

December 31, 2017

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	—		$	—	$	—	$	30	$	30

Equity Securities		60			—		—		322		382

Debt Securities:
Government Bonds		—			—		—		1,179		1,179
Investment Grade Bonds		—			421		—		—		421

Real Estate		—			—		26		68		94

Global Balanced Asset Allocation Funds		—			—		—		597		597

Other:
Absolute Return		—			—		—		489		489
Private Equity		—			—		14		601		615
Derivatives with unrealized losses		(3	)		—		—		—		(3	)
	$	57		$	421	$	40	$	3,286	$	3,804

Major U.S. Plans

December 31, 2016

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	1		$	—	$	—	$	106	$	107

Equity Securities		—			—		—		582		582

Debt Securities:
Government Bonds		—			—		—		849		849
Investment Grade Bonds		—			373		—		—		373

Real Estate		—			—		32		84		116

Global Balanced Asset Allocation Funds		—			—		—		511		511

Other:
Absolute Return		—			—		—		457		457
Private Equity		—			—		14		645		659
Derivatives with unrealized losses		(1	)		—		—		—		(1	)
	$	—		$	373	$	46	$	3,234	$	3,653

Major Non-U.S. Plans

December 31, 2017

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	6	$	—	$	—	$	5	$	11

Equity Securities		—		—		—		24		24

Debt Securities:
Government Bonds		—		—		—		79		79
Inflation-Linked Bonds		—		—		—		5		5
Investment Grade Bonds		—		62		—		76		138
Global High Yield & Emerging Market Debt		—		—		—		11		11

Real Estate		—		—		—		10		10

Global Balanced Asset Allocation Funds		—		—		—		33		33

Other:
Absolute Return		—		—		—		8		8
Private Equity		—		—		—		43		43
Insurance Contracts		—		358		—		—		358
Derivatives with unrealized gains		1		—		—		—		1
	$	7	$	420	$	—	$	294	$	721

Major Non-U.S. Plans

December 31, 2016

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	9		$	—	$	—	$	9	$	18

Equity Securities		—			—		—		28		28

Debt Securities:
Government Bonds		—			—		—		86		86
Inflation-Linked Bonds		—			—		—		5		5
Investment Grade Bonds		—			59		—		57		116
Global High Yield & Emerging Market Debt		—			—		—		11		11

Real Estate		—			—		—		6		6

Global Balanced Asset Allocation Funds		—			—		—		29		29

Other:
Absolute Return		—			—		—		8		8
Private Equity		—			—		—		56		56
Insurance Contracts		—			333		—		—		333
Derivatives with unrealized gains		(3	)		—		—		—		(3	)
	$	6		$	392	$	—	$	295	$	693

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

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

	U.S.
(in millions)	Balance at January 1, 2017		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held		Net Transfer Into/(Out of) Level 3			Balance at December 31, 2017
Real Estate	$	32	$	5	$	(11	)	$	26
Private Equity		14		3		(3	)		14
Total	$	46	$	8	$	(14	)	$	40

	U.S.
(in millions)	Balance at January 1, 2016		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2016
Real Estate	$	34	$	7		$	(9	)	$	32
Private Equity		24		(6	)		(4	)		14
Total	$	58	$	1		$	(13	)	$	46

Schedule Of Expected Pension Plan Payments [Table Text Block]

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

	U.S.		Non-U.S.
2018	$	335	$	50
2019		321		50
2020		311		50
2021		299		49
2022		289		49
2023 - 2027		1,290		228

Note 18 - Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2017

Other Postretirement Benefits [Line Items]

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

The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is December 31.

	Year Ended December 31, 2017						Year Ended December 31, 2016
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	3,908		$	816		$	4,099		$	800
Service cost		12			3			12			3
Interest cost		115			12			113			14
Benefit payments		(352	)		(48	)		(395	)		(48	)
Actuarial loss		170			37			76			61
Special termination benefits		13			—			3			—
Currency adjustments		—			65			—			(14	)
Projected benefit obligation at end of period	$	3,866		$	885		$	3,908		$	816

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,653		$	693		$	3,793		$	728
Gain on plan assets		503			27			255			19
Employer contributions		—			5			—			4
Benefit payments		(352	)		(48	)		(395	)		(48	)
Currency adjustments		—			45			—			(10	)
Fair value of plan assets at end of period	$	3,804		$	722		$	3,653		$	693

Under Funded Status at end of period	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Accumulated benefit obligation at end of period	$	3,864		$	874		$	3,907		$	806

Schedule of Amounts from Other Post-retirement Plan Recognized in Balance Sheet [Table Text Block]

	As of December 31,
	2017			2016
Other current liabilities	$	(5	)	$	(5	)
Pension and other postretirement liabilities		(69	)		(69	)
	$	(74	)	$	(74	)

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

	As of December 31,
	2017			2016
Net actuarial gain	$	(2	)	$	(5	)

Schedule of Other Post-retirement Plan Recognized in Other Comprehensive (Income) Loss [Table Text Block]

	Year Ended December 31,
	2017		2016
Newly established loss	$	1	$	1
Amortization of:
Net actuarial gain		2		2
Total loss recognized in Other comprehensive (loss) income	$	3	$	3

Schedule of Other Post-retirement Plan, Net Benefit Costs [Table Text Block]

	Year Ended December 31,
	2017			2016			2015
Components of net postretirement benefit cost:
Service cost	$	—		$	—		$	—
Interest cost		2			2			3
Amortization of:
Actuarial gain		(2	)		(2	)		—
Other postretirement benefit cost from continuing operations	$	—		$	—		$	3

Schedule of Assumptions Used to Calculate Other Post-retirement Plan, Net Benefit Obligation [Table Text Block]

	Year Ended December 31,
	2017			2016
Discount rate		3.20	%		3.44	%
Salary increase rate		2.35	%		2.35	%

Schedule of Assumptions Used to Calculate Other Post-retirement Plan Net Benefit Costs [Table Text Block]

	Year Ended December 31,
	2017			2016			2015
Effective rate for interest cost		2.87	%		2.85	%		3.49	%
Salary increase rate		2.35	%		1.80	%		2.60	%

Other Post-retirement Benefits, Schedule of Health Care Cost Trend Rates [Table Text Block]

	2017			2016
Healthcare cost trend		5.40	%		5.68	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.38	%		4.38	%
Year that the rate reaches the ultimate trend rate		2022			2022

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]

	1% increase		1% decrease
Effect on total service and interest cost	$	—	$	—
Effect on postretirement benefit obligation		5		(4	)

Schedule of Expected Other Post-retirement Benefit Payments [Table Text Block]

2018	$	5
2019		5
2020		4
2021		4
2022		4
2023-2027		19

Other Postretirement Benefit Plan [Member]

Other Postretirement Benefits [Line Items]

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

	Year Ended December 31,
	2017			2016
Net benefit obligation at beginning of period	$	74		$	78
Interest cost		2			2
Plan participants’ contributions		3			5
Actuarial loss		1			1
Benefit payments		(8	)		(10	)
Currency adjustments		2			(2	)
Net benefit obligation at end of period	$	74		$	74

Underfunded status at end of period	$	(74	)	$	(74	)

Note 19 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Summary of Reconciliation of Basic and Diluted Earnings Per Share [Table Text Block]

A reconciliation of the amounts used to calculate basic and diluted earnings per share for the years ended December 31, 2017 and 2016 follows (in millions):

	Year Ended December 31,
	2017			2016
Earnings from continuing operations attributable to Eastman Kodak Company	$	96		$	17
Less: Series A convertible preferred stock cash dividends		(11	)		(2	)
Less: Series A convertible preferred stock deemed dividends		(8	)		(1	)
Earnings from continuing operations available to common shareholders - basic and diluted	$	77		$	14

Net income attributable to Eastman Kodak Company	$	94		$	15
Less: Series A convertible preferred stock cash dividends		(11	)		(2	)
Less: Series A convertible preferred stock deemed dividends		(8	)		(1	)
Net income available to common shareholders - basic and diluted	$	75		$	12

Weighted-average common shares outstanding - basic	42.5	42.2
Effect of dilutive securities:
Unvested restricted stock units	0.2	0.3
Weighted-average common shares outstanding - diluted	42.7	42.5

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

	Year Ended December 31,
(in millions of shares)	2015
Unvested share-based awards		0.2
Warrants to purchase common shares		0.3
Total		0.5

Note 20 - Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

	Number of Restricted Stock Units		Weighted-Average Grant Date Fair Values
Outstanding on December 31, 2016		651,544	$	16.57
Granted		222,853	9.20
Vested		399,527	17.56
Forfeited		6,189	17.26
Outstanding on December 31, 2017		468,681	12.21

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Shares Under Option		Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value ($ millions)
Outstanding on December 31, 2016		2,214,459	$	17.10
Granted		2,605,051	11.93
Forfeited		11,655	16.80
Outstanding on December 31, 2017		4,807,855	14.30		5.75		-
Exercisable on December 31, 2017		1,400,690	18.73		4.31		-
Expected to vest December 31, 2017		3,407,165	12.48		6.28		-

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

	Year Ended December 31,
	2017		2016		2015
Weighted-average fair value of options granted	$	2.26	$	5.56	$	5.94
Weighted-average risk-free interest rate	1.77%		1.32%		1.46%
Range of risk-free interest rates	1.64% - 2.11%		0.93% - 1.96%		1.26% - 1.60%
Weighted-average expected option lives	4.5 years		4.6 years		4.5 years
Expected option lives	4.5 years		4.5 - 4.9 years		4.5 years
Weighted-average volatility	46%		47%		46%
Range of expected volatilities	46% - 49%		44% - 51%		40% - 49%
Weighted-average expected dividend yield	0.0%		0.0%		0.0%

Note 22 - Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2017

Comprehensive Loss [Table Text Block]

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

		Year Ended December 31,
(in millions)		2017			2016			2015
Currency translation adjustments		$	11		$	(29	)	$	(35	)

Reclassification adjustment for (gains) losses included in Other charges, net, before tax			—			(2	)		2
Reclassification adjustment for (gains) losses included in Other charges, net, net of tax			—			(2	)		2

Pension and other postretirement benefit plan changes
Newly established prior service credit						—			4
Newly established net actuarial gain (loss)			35			(148	)		(88	)
Tax benefit (provision)			11			14			(5	)
Newly established prior service credit and net actuarial loss, net of tax			46			(134	)		(89	)
Reclassification adjustments:
Amortization of prior service credit	^(a)		(8	)		(7	)		(8	)
Amortization of actuarial (gains) losses	^(a)		(3	)		1			(2	)
Recognition of (gains) losses due to settlements and curtailments	^(a)		—			(1	)		1
Total reclassification adjustments			(11	)		(7	)		(9	)
Tax provision			1			1			—
Reclassification adjustments, net of tax			(10	)		(6	)		(9	)
Pension and other postretirement benefit plan changes, net of tax			36			(140	)		(98	)
Other comprehensive income (loss)		$	47		$	(171	)	$	(131	)

^(a)	Reclassified to Pension (income) expense - refer to Note 17, "Retirement Plans" and Note 18, "Other Postretirement Benefits" for additional information.

Note 23 - Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Accumulated Other Comprehensive Loss [Table Text Block]

Accumulated other comprehensive loss is composed of the following:

	As of December 31,
(in millions)	2017			2016
Currency translation adjustments	$	(85	)	$	(96	)
Pension and other postretirement benefit plan changes		(306	)		(342	)
Ending balance	$	(391	)	$	(438	)

Note 24 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2017

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

	Year Ended December 31,
	2017		2016		2015
(in millions)
Print Systems	$	942	$	1,018	$	1,107
Enterprise Inkjet Systems		144		166		165
Flexographic Packaging		145		132		127
Software and Solutions		85		90		120
Consumer and Film		198		221		269
Advanced Materials and 3D Printing Technology		1		1		2
Eastman Business Park		16		15		13
Consolidated total	$	1,531	$	1,643	$	1,803

	Year Ended December 31,
(in millions)	2017			2016			2015
Print Systems	$	58		$	106		$	99
Enterprise Inkjet Systems		5			(16	)		(27	)
Flexographic Packaging		31			24			24
Software and Solutions		1			1			10
Consumer and Film		(16	)		16			52
Advanced Materials and 3D Printing Technology		(26	)		(26	)		(35	)
Eastman Business Park		4			2			2
Total of reportable segments		57			107			125
All Other ⁽¹⁾		—			3			5
Corporate components of pension and OPEB income ⁽²⁾		144			161			133
Depreciation and amortization		(80	)		(105	)		(145	)
Restructuring costs and other		(38	)		(16	)		(38	)
Stock-based compensation		(9	)		(8	)		(18	)
Consulting and other costs ⁽³⁾		(5	)		(7	)		(14	)
Idle costs ⁽⁵⁾		(3	)		(3	)		(3	)
Change in U.S. vacation benefits ⁽⁴⁾		—			—			17
Manufacturing costs originally planned to be absorbed by silver halide touch screen production ⁽⁶⁾		—			(3	)		(2	)
Costs previously allocated to discontinued operations ⁽⁷⁾		—			—			(1	)
Other operating (expense) income, net excluding gain related to Unipixel termination ⁽⁸⁾		(28	)		(16	)		3
Goodwill impairment loss⁽⁹⁾		(56	)		—			(8	)
Interest expense ⁽⁹⁾		(32	)		(60	)		(63	)
Loss on early extinguishment of debt, net ⁽⁹⁾		—			(4	)		—
Other income (charges), net ⁽⁹⁾		37			(4	)		(21	)
Reorganization items, net ⁽⁹⁾		—			6			(5	)
Consolidated (loss) earnings from continuing operations before income taxes	$	(13	)	$	51		$	(35	)

⁽¹⁾	RED utilities variable interest entity which was deconsolidated as of December 31, 2016 (interest and depreciation of RED are included in the respective lines below).

⁽²⁾	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, and curtailments and settlement components of pension and other postretirement benefit expenses.

⁽³⁾	Consulting and other costs are professional services and internal costs associated with certain corporate strategic initiatives.

⁽⁴⁾

⁽⁵⁾	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.

⁽⁶⁾	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.

⁽⁷⁾	Includes indirect costs originally associated with businesses that are now included in discontinued operations. When the businesses met the criteria to be reported as discontinued operations, the allocated indirect costs were removed and recorded in continuing operations.

⁽⁸⁾

⁽⁹⁾	As reported in the Consolidated Statement of Operations.

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2017		2016		2015
Print Systems	$	8	$	9	$	9
Enterprise Inkjet Systems		3		1		4
Flexographic Packaging Division		1		1		1
Software & Solutions		1		2		2
Consumer & Film		1		—		1
Advanced Materials and 3D Printing		4		6		8
Consolidated total	$	18	$	19	$	25

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2017		2016		2015
Print Systems	$	36	$	36	$	39
Enterprise Inkjet Systems		8		5		11
Flexographic Packaging Division		3		3		3
Software & Solutions		1		2		2
Consumer & Film		7		15		30
Advanced Materials and 3D Printing		4		5		5
Eastman Business Park		3		4		6
Sub-total		62		70		96
Other		—		16		16
Restructuring-related depreciation		—		—		8
Consolidated total	$	62	$	86	$	120

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

(in millions)	Year Ended December 31,
Net sales to external customers attributed to ⁽¹⁾:	2017		2016		2015
The United States	$	504	$	559	$	627
Europe, Middle East and Africa		527		555		597
Asia Pacific		369		397		402
Canada and Latin America		131		132		177
Non U.S. countries total		1,027		1,084		1,176
Consolidated total	$	1,531	$	1,643	$	1,803

⁽¹⁾

Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2017		2016		2015
The United States ⁽²⁾	$	126	$	143	$	217
Europe, Middle East and Africa		51		55		55
Asia Pacific		53		57		76
Canada and Latin America		84		87		78
Non U.S. countries total ⁽³⁾		188		199		209
Consolidated total	$	314	$	342	$	426

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

⁽²⁾	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

⁽³⁾

Note 25 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2017

Personalized and Document Imaging Segment [Member]

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


	Year Ended December 31,
(in millions)	2017		2016			2015
Revenues from Personalized Imaging and Document Imaging	$	—	$	—		$	1

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging	$	—	$	(2	)	$	(5	)
Provision for income taxes related to discontinued operations		—		—			(3	)
(Loss) earnings from discontinued operations, net of income taxes	$	—	$	(2	)	$	(8	)

Enterprise Inkjet Systems [Member] | Prosper Business [Member]

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

	Year Ended December 31,
(in millions)	2017			2016			2015
Revenues	$	—		$	94		$	89

Cost of sales		—			75			86
Selling, general and administrative expenses		—			26			22
Research and development expenses		—			20			17
Restructuring costs and other		12			-			1
Earnings (loss) from continuing operations before income taxes		(12	)		(27	)		(37	)
Provision for income taxes		—			(1	)		(2	)
Earnings (loss) from continuing operations	$	(12	)	$	(28	)	$	(39	)

Quarterly Sales and Earnings Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Sales and Earnings Data Ending 2017 [Member]

Schedule of Quarterly Financial Information [Table Text Block]

(in millions, except per share data)	4th Qtr.			3rd Qtr.				2nd Qtr.				1st Qtr.
2017
Net revenues from continuing operations	$	414		$	379			$	381			$	357
Gross profit from continuing operations		94			87				91				83
Earnings (loss) from continuing operations		128	⁽⁶⁾		(46	)	⁽⁵⁾		7		⁽⁴⁾		7	⁽³⁾
Income (loss) from discontinued operations ⁽⁷⁾		1			—				(3	)			—
Net earnings (loss) attributable to Eastman Kodak Company		129			(46	)			4				7
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	2.89		$	(1.20	)		$	0.05			$	0.05
Discontinued operations		0.02			—				(0.07	)			—
Total	$	2.91		$	(1.20	)		$	(0.02	)		$	0.05
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	2.88		$	(1.20	)		$	0.05			$	0.05
Discontinued operations		0.02			—				(0.07	)			—
Total	$	2.90		$	(1.20	)		$	(0.02	)		$	0.05

Quarterly Sales and Earnings Data Ending 2016 [Member]

Schedule of Quarterly Financial Information [Table Text Block]

(in millions, except per share data)	4th Qtr.			3rd Qtr.		2nd Qtr.			1st Qtr.
2016
Net revenues from continuing operations	$	432		$	411	$	423		$	377
Gross profit from continuing operations		115			93		107			88
Earnings (loss) from continuing operations		11	⁽²⁾		12		9			(14	)	⁽¹⁾
Loss from discontinued operations ⁽⁷⁾		—			—		(1	)		(1	)
Net earnings (loss) attributable to Eastman Kodak Company		10			16		7			(18	)
Basic net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	0.17		$	0.38	$	0.19		$	(0.41	)
Discontinued operations		—			—		(0.02	)		(0.02	)
Total	$	0.17		$	0.38	$	0.17		$	(0.43	)
Diluted net earnings (loss) per share attributable to Eastman Kodak Company ⁽⁸⁾
Continuing operations	$	0.16		$	0.37	$	0.18		$	(0.41	)
Discontinued operations		—			—		(0.02	)		(0.02	)
Total	$	0.16		$	0.37	$	0.16		$	(0.43	)

Note 1 - Summary of Significant Accounting Policies (Details Textual)
$ in Millions

3 Months Ended

12 Months Ended

Sep. 30, 2016

Facility

Dec. 31, 2016

USD ($)

Dec. 31, 2017

USD ($)

Dec. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Summary Of Significant Accounting Policies [Line Items]

Decrease to the opening balance of retained earnings

^[1]

$ 15

Estimated recoveries

$ 27

$ 25

Advertising Expense

$ 8

Goodwill

268

174

268

ASU 2016-18 [Member]

Summary Of Significant Accounting Policies [Line Items]

Increase (decrease) in net cash flows used by investing activities

(8)

Decrease in effect of exchange rate changes on cash, cash equivalents and restricted cash

$ 3

ASU 2014-09 [Member]

Summary Of Significant Accounting Policies [Line Items]

Decrease to the opening balance of retained earnings

Unified Workflow Solutions [Member]

Summary Of Significant Accounting Policies [Line Items]

Goodwill

Other Long-Term Assets [Member]

Summary Of Significant Accounting Policies [Line Items]

Estimated recoveries

Other Current Assets [Member]

Summary Of Significant Accounting Policies [Line Items]

Estimated recoveries

$ 3

Equipment Subject to Operating Leases [Member] | Minimum [Member]

Summary Of Significant Accounting Policies [Line Items]

Property, Plant and Equipment, Useful Life

3 years

Equipment Subject to Operating Leases [Member] | Maximum [Member]

Summary Of Significant Accounting Policies [Line Items]

Property, Plant and Equipment, Useful Life

7 years

RED Investment, LLC and RED-Rochester, LLP [Member]

Summary Of Significant Accounting Policies [Line Items]

RED Investment, LLC and RED-Rochester, LLP [Member] | Variable Interest Entity, Primary Beneficiary [Member]

$ 15

Summary Of Significant Accounting Policies [Line Items]

Number of facility acquired | Facility

Summary Of Significant Accounting Policies [Line Items]

Drupa [Member]

Advertising Expense

$ 6

[1]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”

Note 1 - Property, Plant and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2017
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	5 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	40 years
Land Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	4 years
Land Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	20 years
Tools, Dies and Molds [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	1 year
Tools, Dies and Molds [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	3 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, estimated useful lives	10 years

Note 2 - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash And Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 344	$ 434
Long-term restricted cash	17	36
Total cash, cash equivalents and restricted cash shown in the Statement of Cash Flows	369	478
Other Current Assets [Member]
Restricted Cash And Cash Equivalents Items [Line Items]
Restricted cash included in Other current assets	$ 8	$ 8

Note 2 - Cash, Cash Equivalents and Restricted Cash (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
BRAZIL
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash		$ 6	$ 7
Amended Credit Agreement [Member]
Restricted Cash And Cash Equivalents Items [Line Items]
Long-term restricted cash		$ 6	$ 25
Reduction in amount of outstanding letters of credit	$ (20)

Note 3 - Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 159	$ 149
Work in process	57	57
Raw materials	60	65
Total	$ 276	$ 271

Note 4 - Property, Plant and Equipment (Details) - USD ($)
$ in Millions

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Property Plant And Equipment [Abstract]

Land

$ 82

$ 84

Buildings and building improvements

174

160

Machinery and equipment

426

429

Construction in progress

Property, plant and equipment, gross

708

686

Accumulated depreciation

(394)

(344)

Property, plant and equipment, net

^[1]

$ 314

$ 342

$ 426

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

Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment Net And Equipment Subject To Operating Leases Net [Line Items]
Depreciation			$ 62,000,000	$ 86,000,000	$ 120,000,000
Restructuring and Related Cost, Accelerated Depreciation			$ 0	$ 0	$ 8,000,000
Pre-tax impairment charge		$ 20,000,000
KODAK PROSPER Enterprise Inkjet [Member] \| Fixed Assets [Member]
Property Plant And Equipment Net And Equipment Subject To Operating Leases Net [Line Items]
Pre-tax impairment charge	$ 8,000,000

Note 4 - Equipment Subject to Operating Leases (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Equipment Subject To Operating Leases [Abstract]
Equipment subject to operating leases	$ 46	$ 45
Accumulated depreciation	(21)	(18)
Equipment subject to operating leases, net	$ 25	$ 27

Note 5 - Carrying Value of Goodwill by Reportable Segments (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Balance			$ 88,000,000	$ 88,000,000
Impairment	$ 0	$ (56,000,000)	(56,000,000)	0	$ (8,000,000)
Balance	32,000,000		32,000,000	88,000,000	88,000,000
Print Systems [Member]
Goodwill [Line Items]
Balance			56,000,000	56,000,000
Impairment			(56,000,000)	0
Balance				56,000,000	56,000,000
Flexographic Printing [Member]
Goodwill [Line Items]
Balance			20,000,000	20,000,000
Impairment				0
Balance	20,000,000		20,000,000	20,000,000	20,000,000
Software and Solutions [Member]
Goodwill [Line Items]
Balance			6,000,000	6,000,000
Impairment				0
Balance	6,000,000		6,000,000	6,000,000	6,000,000
Consumer and Film [Member]
Goodwill [Line Items]
Balance			6,000,000	6,000,000
Impairment				0
Balance	$ 6,000,000		$ 6,000,000	$ 6,000,000	$ 6,000,000

Note 5 - Goodwill and Other Intangible Assets (Details Textual)	3 Months Ended					12 Months Ended
	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Mar. 31, 2017 USD ($)	Jun. 30, 2016 USD ($)
Goodwill And Other Intangible Assets [Line Items]
Goodwill, gross	$ 96,000,000					$ 96,000,000	$ 96,000,000
Accumulated impairment loss	64,000,000					64,000,000	8,000,000
Goodwill, Impairment Loss	0	$ 56,000,000				56,000,000	0	$ 8,000,000
Intangible assets, accumulated amortization	71,000,000					71,000,000	69,000,000
Amortization of Intangible Assets						$ 18,000,000	19,000,000	25,000,000
Design2Launch And Brand Protection Businesses [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount										$ 5,000,000
Intangible assets, accumulated amortization										$ 2,000,000
Copper Mesh Touch Screen Program [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount		33,000,000
Intangible assets, accumulated amortization		21,000,000
Silver Metal Mesh Development [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount			$ 14,000,000
Intangible assets, accumulated amortization			6,000,000
Other Operating Expense (Income) [Member] \| Copper Mesh Touch Screen Program [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment charge of intangible assets		$ 12,000,000
Other Operating Expense (Income) [Member] \| Silver Metal Mesh Development [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment charge of intangible assets			8,000,000
Other Operating Expense (Income) [Member] \| Trade Names [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 2,000,000		$ 5,000,000
Print Systems [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						2
Goodwill, Impairment Loss						$ 56,000,000	0
Software and Solutions [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						2
Goodwill, Impairment Loss							0
Consumer and Film [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						2
Goodwill, Impairment Loss							$ 0
Flexographic Packaging [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						1
Enterprise Inkjet Systems [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						1
Advanced Materials and 3D Printing Technology [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						1
Eastman Business Park Rochester NY [Member]
Goodwill And Other Intangible Assets [Line Items]
Number of Reporting Units						1
Prepress Solutions [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss						$ 56,000,000
Other Reporting Units [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss						$ 0		$ 0
Micro 3D Printing and Packaging [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss					$ 6,000,000
Intellectual Property Solutions [Member]
Goodwill And Other Intangible Assets [Line Items]
Goodwill, Impairment Loss				$ 2,000,000
KODAK PROSPER Enterprise Inkjet [Member]
Goodwill And Other Intangible Assets [Line Items]
Intangible assets, gross carrying amount									$ 4,000,000

Note 5 - Gross Carrying Amount and Accumulated Amortization by Major Intangible Asset Category (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite Lived Intangible Assets [Line Items]
Accumulated Amortization	$ 71	$ 69
Intangible Assets Net	48
Intangible assets gross	157	190
Intangible assets net	86	121
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	38	40
Technology-Based Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	105	122
Accumulated Amortization	64	57
Intangible Assets Net	$ 41	$ 65
Weighted-Average Amortization Period	6 years	6 years
Customer-Related Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 11	$ 26
Accumulated Amortization	6	12
Intangible Assets Net	$ 5	$ 14
Weighted-Average Amortization Period	6 years	6 years
Other Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 3	$ 2
Accumulated Amortization	1
Intangible Assets Net	$ 2	$ 2
Weighted-Average Amortization Period	21 years	21 years

Note 5 - Estimated Future Amortization Expense Related to Intangible Assets (Details) $ in Millions	Dec. 31, 2017 USD ($)
Intangible Assets Gross Excluding Goodwill [Abstract]
2018	$ 12
2019	7
2020	6
2021	5
2022	5
2023 and thereafter	13
Intangible Assets Net	$ 48

Note 6 - Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Other Current Liabilities [Abstract]
Employment-related liabilities	$ 47	$ 49
Deferred revenue	30	32
Customer rebates	29	27
Restructuring liabilities	10	8
Deferred consideration on disposed businesses	10	7
Workers' compensation	10	8
Other	81	80
Total	$ 217	$ 211

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

Note 6 - Other Current Liabilities (Details Textual)	Dec. 31, 2017
Maximum [Member]
Other Current Liabilities [Line Items]
Percentage of total current liabilities	5.00%

Note 7 - Summary of Other Long-term Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Summary Of Other Long Term Liabilities [Abstract]
Workers' compensation	$ 96	$ 105
Asset retirement obligations	43	38
Deferred taxes	16	16
Deferred consideration on disposed businesses	14	24
Environmental liabilities	12	12
Embedded conversion features derivative liability		43
Other	21	30
Total	$ 202	$ 268

Note 7 - Other Long-term Liabilities (Details Textual)	Dec. 31, 2017
Maximum [Member]
Other Long-term Liabilities [Line Items]
Percentage of other long-tern Liabilities	5.00%

Note 8 - Debt and Capital Leases and Related Maturities and Interest Rates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Carrying Value	$ 403	$ 411
Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	4	6
Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 399	405
Term Note [Member] \| Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Weighted-Average Effective Interest Rate	7.61%
Carrying Value		2
Term Note [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Maturity	2019
Weighted-Average Effective Interest Rate	7.61%
Carrying Value	$ 393	396
Capital Leases [Member] \| Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	3	3
Capital Leases [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	4	6
Other Debt [Member] \| Current Portion, Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	1	1
Other Debt [Member] \| Long-term Debt [Member]
Debt Instrument [Line Items]
Carrying Value	$ 2	$ 3

Note 8 - Annual Maturities of Long-Term Debt and Capital Leases (Details) $ in Millions	Dec. 31, 2017 USD ($)
Annual Maturities Of Long Term Debt [Abstract]
2018	$ 4
2019	395
2020	1
2022	1
2023 and thereafter	2
Total	403
2018	4
2019	397
2020	1
2022	1
2023 and thereafter	2
Total	$ 405

Note 8 - Debt And Capital Leases (Details Textual)

1 Months Ended

12 Months Ended

Oct. 02, 2017

USD ($)

Nov. 15, 2016

USD ($)

Jul. 07, 2016

USD ($)

Sep. 03, 2013

USD ($)

Mar. 31, 2018

Subsidiary

Dec. 31, 2017

USD ($)

Dec. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Sep. 14, 2016

USD ($)

Jun. 30, 2015

Dec. 31, 2014

Percentage of Stock of Material Domestic Subsidiaries Securing Credit Agreement

100.00%

Percentage of Stock of Material First Tier Foreign Subsidiaries Securing Credit Agreement

65.00%

Term Collateral, Carrying Value

$ 1,385,000,000

$ 1,613,000,000

ABL Collateral, Carrying Value

1,385,000,000

1,613,000,000

Term Credit Agreements, U.S. Liquidity, Threshold Below which No Prepayment is Required

100,000,000

Term Credit Agreements, Prepayments Required in Next Fiscal Year

Term Credit Agreements, First Lien Term Credit Agreement, Maximum Secured Leverage Ratio

2.75

3.25

3.75

Aggregate sales of designated subsidiaries

^[1]

1,531,000,000

1,643,000,000

$ 1,803,000,000

Aggregate assets of designated subsidiaries

$ 1,707,000,000

1,776,000,000

Percentage of aggregate sales of unrestricted subsidiaries to consolidated sales of entity

0.00%

Percentage of aggregate assets of unrestricted subsidiaries to consolidated assets of entity

1.00%

Net secured leverage ratio

2.75%

Fixed charge coverage ratio

1.00%

(4,000,000)

Subsequent Event

Number of subsidiaries designated as unrestricted subsidiaries | Subsidiary

Unrestricted Subsidiaries [Member]

Aggregate sales of designated subsidiaries

$ 7,000,000

Aggregate assets of designated subsidiaries

$ 17,000,000

Maximum [Member]

Prior Credit Agreement [Member]

Secured leverage ratio

2.25%

Line of Credit Facility, Maximum Borrowing Capacity

$ 200,000,000

Prior Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) | Minimum [Member]

Prior Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) | Maximum [Member]

2.75%

Prior Credit Agreement [Member] | Base Rate [Member] | Minimum [Member]

3.25%

Prior Credit Agreement [Member] | Base Rate [Member] | Maximum [Member]

1.75%

Amended Credit Agreement [Member]

2.25%

Excess Availability Amount

$ 20,000,000

20,000,000

Line of Credit Facility, Maximum Borrowing Capacity

150,000,000

Long-term Line of Credit

$ 96,000,000

Fixed Charged Coverage Ratio Required

1.00

Excess Availability Below Which the Fixed Charge Coverage Ratio is Triggered

12.50%

Lender Commitments, Threshold Trigger, Excess Availability Amount

$ 18,750,000

18,750,000

Excess Availability Percentage of Lender Commitments Threshold Triggering Cash Dominion Control

12.50%

Amended Credit Agreement [Member] | Restricted Cash [Member]

Amended Credit Agreement [Member] | Period one [Member]

Eligible Cash

$ 6,000,000

$ 25,000,000

Line of Credit Facility, Expiration Date

May 26, 2021

Amended Credit Agreement [Member] | Period two [Member]

Number of days prior to the earliest scheduled maturity date

90 days

Earliest maturity date

Sep. 03, 2019

Amended Credit Agreement [Member] | Minimum [Member]

Proforma fixed charge coverage ratio

1.00%

Amended Credit Agreement [Member] | Minimum [Member] | Pro Forma [Member]

Excess Availability Amount

$ 30,000,000

Amended Credit Agreement [Member] | Maximum [Member]

Percentage of aggregate consolidated sales to qualify Restricted Subsidiaries to be designated as Unrestricted Subsidiaries

7.50%

Percentage of aggregate consolidated assets to qualify Restricted Subsidiaries to be designated as Unrestricted Subsidiaries

7.50%

Amended Credit Facility [Member]

Excess Availability, Calculation, Percentage of Eligible Receivables Less a Dilution Reserve

85.00%

Excess Availability, Calculation, Percentage of Net Orderly Liquidation Value

85.00%

Excess Availability, Calculation, Percentage of Eligible Inventory

75.00%

Excess Availability, Net Orderly Liquidation Equipment Amount

$ 15,000,000

Excess Availability, Calculation, Percentage of Eligible Equipment

75.00%

Decrease in excess availability net orderly liquidation equipment amount

$ 1,000,000

Amended Credit Facility [Member] | London Interbank Offered Rate (LIBOR) | Minimum [Member]

Amended Credit Facility [Member] | London Interbank Offered Rate (LIBOR) | Maximum [Member]

2.25%

Amended Credit Facility [Member] | Base Rate [Member] | Minimum [Member]

2.75%

Amended Credit Facility [Member] | Base Rate [Member] | Maximum [Member]

1.25%

First Lien Term Loan [Member]

1.75%

Prepayment of principal amount

6.25%

LIBOR Floor Percentage

1.00%

Alternate Base Rate

5.25%

$ 6,000,000

$ 5,000,000

First installment principal payments

$ 4,000,000

Second Lien Note Holders [Member]

Senior Secured Second Lien Term Credit Agreement

9.50%

LIBOR Floor Percentage

1.25%

Alternate Base Rate

8.50%

Term loans price (percentage of par)

Note repurchase amount

$ 13,000,000

98.00%

Senior Secured Second Lien Term Credit Agreement | Series A Preferred Stock [Member]

$ 4,000,000

Prepayment of principal plus accrued interest amount

263,200,000

Debt instrument, principal amount

$ 262,000,000

Senior Secured Second Lien Term Credit Agreement | Minimum [Member]

Term loans price (percentage of par)

97.00%

Senior Secured Second Lien Term Credit Agreement | Maximum [Member]

Term loans price (percentage of par)

Note repurchase amount

$ 25,000,000

98.50%

Term Credit Agreement [Member]

Debt Instrument, Face Amount

$ 695,000,000

Proceeds from Issuance of Other Long-term Debt

664,000,000

Debt Instrument, Unamortized Discount

15,000,000

Debt Issuance Cost

16,000,000

First Lien Term Loan [Member]

Debt Instrument, Face Amount

$ 420,000,000

Debt Instrument, Maturity Date, Description

The loans made under the First Lien Term Credit Agreement become due on the earlier to occur of (i) the maturity date of September 3, 2019 or (ii) the acceleration of such loans following the occurrence of an event of default (as defined in the First Lien Term Credit Agreement).

Debt Instrument, Maturity Date

Sep. 03, 2019

Second Lien Note Holders [Member]

Debt Instrument, Face Amount

$ 275,000,000

Debt Instrument, Termination Date

Nov. 15, 2016

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.

Note 9 - Redeemable, Convertible Series A Preferred Stock (Details Textual)			12 Months Ended
	Nov. 15, 2016 USD ($) $ / shares shares	Nov. 14, 2016 Member Director $ / shares	Dec. 31, 2017 USD ($) Director	Dec. 31, 2016 USD ($)
Temporary Equity [Line Items]
Net proceeds from the issuance of preferred stock				$ 198,000,000
Expected number of members to nominate on conversion basis \| Member		2
Series A Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Net proceeds from the issuance of preferred stock	$ 198,000,000
Stock issuance costs	$ 2,000,000
Series A Redeemable Preferred Stock [Member] \| Mandatorily Redeemable [Member]
Temporary Equity [Line Items]
Preferred stock, redemption date			Nov. 15, 2021
Series A Redeemable Preferred Stock [Member] \| Purchase Agreement [Member]
Temporary Equity [Line Items]
Preferred stock, number of shares issued \| shares	2,000,000
Percentage of cash dividend payable on preferred stock	5.50%
Gross proceeds from issuance of shares	$ 200,000,000
Preferred stock, liquidation preference per share \| $ / shares	$ 100
Purchase agreement date			Nov. 07, 2016
Series A Preferred Stock [Member]
Temporary Equity [Line Items]
Percentage of cash dividend payable on preferred stock		5.50%
Preferred stock, redemption date			Nov. 15, 2021
Preferred stock, liquidation preference \| $ / shares		$ 100
Number of additional directors to elect if dividends in arrears \| Director		2
Number of directors nominated by purchasers \| Director			2
Common stock price equal or exceeds preferred stock conversion price percentage			125.00%
Preferred stock conversion description			The Company will have the right to convert Series A Preferred Stock into Common Stock at any time after the second anniversary of the initial issuance, if the closing price of the Common Stock has equaled or exceeded 125 percent of the then-effective conversion price for 45 trading days within a period of 60 consecutive trading days, with the last trading day of such 60 day period ending on the trading day immediately preceding the business day on which the Company issues a press release announcing the mandatory conversion.
Net proceeds received to derivative liability			$ 43,000,000
Fair value of derivative liability				43,000,000
Carrying value of Series A preferred stock at issuance	$ 155,000,000
Gross proceeds from preferred stock	200,000,000
Transaction costs	$ 2,000,000
Preferred stock, redemption price per share \| $ / shares	$ 100
Series A Preferred Stock [Member] \| Other Long-Term Assets [Member]
Temporary Equity [Line Items]
Fair value of derivative asset			$ 4,000,000
Series A Preferred Stock [Member] \| Other Noncurrent Liabilities [Member]
Temporary Equity [Line Items]
Fair value of derivative liability				$ 43,000,000
Series A Preferred Stock [Member] \| Purchase Agreement [Member]
Temporary Equity [Line Items]
Initial conversion rate of preferred stock to common stock \| shares	5.7471
Initial conversion price of preferred stock per share of common stock \| $ / shares	$ 17.40
Series A Preferred Stock [Member] \| Registration Rights Agreement [Member]
Temporary Equity [Line Items]
Purchase agreement date			Nov. 15, 2016
Series A Preferred Stock [Member] \| Registration Rights Agreement [Member] \| Minimum [Member]
Temporary Equity [Line Items]
Aggregate market value of preferred stock	$ 75,000,000

Note 10 - Commitments and Contingencies (Details) - Asset Retirement Obligation Activity - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation Activity [Abstract]
Asset Retirement Obligations at start of period	$ 38	$ 43
Liabilities incurred in the current period	2
Liabilities settled in the current period	(1)	(7)
Accretion expense	1	1
Revision in estimated cash flows	3	1
Asset Retirement Obligations at end of period	$ 43	$ 38

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
Operating Leases, Rent Expense, Net	$ 23	$ 25	$ 30
BRAZIL
Commitments And Contingencies [Line Items]
Restricted Cash	6	7
Federal and State Value added Taxes Litigations [Member] \| BRAZIL
Commitments And Contingencies [Line Items]
Loss Contingency, Estimate of Possible Loss	24
Threat of Expropriation of Assets [Member] \| BRAZIL
Commitments And Contingencies [Line Items]
Assets, Noncurrent	71
Threat of Expropriation of Assets [Member] \| BRAZIL \| Cash [Member]
Commitments And Contingencies [Line Items]
Restricted Cash	6
Amended Credit Agreement [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	96
Restricted Cash	6	$ 25
Bank Guarantees and Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	4
Surety Bond [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	52
Restricted Cash and Deposits [Member]
Commitments And Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 31

Note 11 - Guarantees (Details Textual) - USD ($)	12 Months Ended
Note 11 - Guarantees (Details Textual) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Guarantee Obligations [Line Items]
Product Warranty Expense	$ 118,000,000	$ 122,000,000
Warranty Arrangements Period [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	1 year
Maximum [Member]
Guarantee Obligations [Line Items]
Environmental Settlement Historical Liabilities Trigger Amount	$ 99,000,000
Percentage of Liability Above 99 Million	50.00%
Extended Warranty Period	6 years
Minimum [Member]
Guarantee Obligations [Line Items]
Extended Warranty Period	3 months
Amended Eastman Business Park Settlement Agreement [Member]
Guarantee Obligations [Line Items]
Accrual for Environmental Loss Contingencies	$ 0
Financial Guarantee [Member] \| Guarantor Subsidiaries [Member]
Guarantee Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	9,000,000
Guarantor Obligations, Current Carrying Value	$ 3,000,000

Note 11 - Deferred Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Movement In Deferred Revenue Roll Forward
Deferred revenue on extended warranties	$ 24	$ 27
New extended warranty and maintenance arrangements	127	172
Recognition of extended warranty and maintenance arrangement revenue	(128)	(175)
Deferred revenue on extended warranties	$ 23	$ 24

Note 11 - Financial Instruments (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 2 [Member]
Long-term Debt, Fair Value	$ 348	$ 406
Forward Contracts [Member]
Gross fair value of foreign currency	7
Not Designated as Hedging Instrument [Member] \| Foreign Exchange Forward [Member]
Derivative Asset, Notional Amount	534	340
Designated as Hedging Instrument [Member]
Derivatives Hedging Instruments	$ 0	$ 0	$ 0

Note 11 - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial Instruments Owned At Fair Value [Abstract]
Net (loss) gain from derivatives not designated as hedging instruments	$ (10)	$ (21)	$ 14

Note 11 - Derivative (Assets) Liability Key Inputs in Determination of Fair Value (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Total value of embedded derivative (asset) liability	$ (4)	$ 43
Kodak's closing stock price	$ 3.10	$ 15.50
Expected stock price volatility	58.22%	42.85%
Risk free rate	2.08%	1.93%
Yield on the preferred stock	22.31%	11.38%

Note 13 - Summary of Other Operating Expense (Income), Net (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Expense (income):

Asset impairments

^{[1],[2],[3],[4],[5]}

$ 24

$ 25

Prosper asset remeasurement

^[6]

Gains related to the sales of assets

^[7]

(8)

(9)

$ (6)

Legal settlements

$ (6)

(16)

^[8],[9]

Gain recognized on assets acquired for non-monetary consideration

^[10]

^[11]

(3)

Other

Other Operating Income Expense Net [Line Items]

$ 28

$ 16

$ (6)

[1]	In the first quarter of 2016, Kodak recorded an impairment charge of $5 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[2]	In the first quarter of 2016, Kodak recorded an impairment charge of $8 million related to silver metal mesh touch screen intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[3]	In the first quarter of 2016, due to the exit of its position in silver metal mesh touch screen development, Kodak concluded that the carrying value of property, plant and equipment associated with those operations exceeded their fair value and recorded pre-tax impairment charges of $12 million.
[4]	In the fourth quarter of 2017, Kodak recorded an impairment charge of $2 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”
[5]	In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges of $8 million and $12 million, respectively.
[6]	In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded had the Prosper assets been continuously classified as held and used. Refer to Note 25, “Discontinued Operations.”
[7]	On June 30, 2016, Kodak sold certain assets of its brand protection business to eApeiron Solutions Inc. in exchange for cash consideration of approximately $6 million and an equity investment of 19.9%. Kodak will account for this investment under the equity method of accounting. Kodak recognized a gain of approximately $7 million on this transaction.
[8]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[9]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.”
[10]	Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation.”
[11]	Refer to Note 24, “Segment Information”, footnote 8 to the table entitled “Segment Operational EBITDA from Consolidated Loss from Continuing Operations Before Income Taxes.”

Note 13 - Summary of Other Operating Expense (Income), Net (Details) (Parentheticals) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Mar. 31, 2017

Sep. 30, 2016

Mar. 31, 2016

Jun. 30, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Proceeds from Legal Settlements

$ 20

Gain on sale of assets

$ 8

$ 9

$ 4

Settlement of legal contingency

$ 6

$ 16

^[1],[2]

eApeiron Solutions Inc [Member]

Other Operating Income Expense Net [Line Items]

Cash consideration received for sale of certain assets

$ 6

Equity investment percentage

19.90%

Gain on sale of assets

$ 7

KODAK PROSPER Enterprise Inkjet [Member] | Fixed Assets [Member]

Other Operating Income Expense Net [Line Items]

KODAK PROSPER Enterprise Inkjet [Member] | Intangible Assets [Member]

$ 8

Other Operating Income Expense Net [Line Items]

Copper Mesh Touch Screen Program [Member]

$ 4

Other Operating Income Expense Net [Line Items]

Other Operating Expense (Income) [Member]

$ 12

Other Operating Income Expense Net [Line Items]

Tangible Asset Impairment Charges

Other Operating Expense (Income) [Member] | Copper Mesh Touch Screen Program [Member]

Other Operating Income Expense Net [Line Items]

Impairment charge of intangible assets

$ 12

Other Operating Expense (Income) [Member] | Silver Metal Mesh Development [Member]

Other Operating Income Expense Net [Line Items]

Impairment charge of intangible assets

Other Operating Expense (Income) [Member] | Trade Names [Member]

Other Operating Income Expense Net [Line Items]

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

$ 2

$ 5

[1]	In the first quarter of 2016, Kodak received $10 million representing net litigation proceeds from DuPont.
[2]	In the third quarter of 2016, Kodak settled a legal contingency and reduced the associated reserve by $6 million.”

Note 14 - Other (Income) Charges, Net (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Other Income And Expenses [Abstract]

Change in fair value of embedded conversion features derivative liability

$ (7)

$ (14)

$ (22)

$ (47)

Interest income

(4)

$ (3)

$ (1)

Loss on foreign exchange transactions

^[1]

Other

$ (37)

$ 4

$ 21

[1]	Refer to Note 12, “Financial Instruments”.

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Income Taxes [Line Items]
U.S. corporate income tax rate		35.00%
Decrease in net deferred tax assets		$ 202
Benefit amount		7
Tax cuts and jobs act, incomplete accounting, transition tax for accumulated foreign earnings, provisional income tax expense		14
Operating Loss Carryforwards		1,375
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration		542
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration		833
Deferred Tax Assets, Tax Credit Carryforwards, Foreign		343	$ 335
Accumulated Deferred Investment Tax Credit		$ 58
Operating Loss Carryforwards Limitations Minimum Ownership Change Percentage		50.00%
Operating Loss Carryforwards Limitations Ownership Change Period		3 years
Deferred Tax Liabilities, Undistributed Foreign Earnings, Net of Provision for Withholding Tax			56
Provision For Withholding Tax On Undistributed Foreign Earnings		$ 20	20
Deferred Tax Assets, Valuation Allowance		856	1,209
Deferred Tax Assets, Net of Valuation Allowance		172	19
Benefit associated with release of valuation allowance on deferred tax assets		(110)	33	$ 32
Income Tax Examination, Penalties and Interest Accrued		17	23
Uncertain Tax Benefits		29	36
Re-measurement of uncertain tax positions		22
Minimum [Member]
Schedule Of Income Taxes [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible		0
Maximum [Member]
Schedule Of Income Taxes [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible		15
Valuation Allowance of Deferred Tax Assets [Member]
Schedule Of Income Taxes [Line Items]
Benefit associated with release of valuation allowance on deferred tax assets		101
Foreign Tax Authority [Member]
Schedule Of Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance		159	237
Deferred Tax Assets, Net of Valuation Allowance		353	312
Liability for Uncertain Tax Positions, Current					$ 6
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued					$ 2
Other Tax Expense (Benefit)		(1)
Domestic Tax Authority [Member]
Schedule Of Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance		697	972
Deferred Tax Assets, Net of Valuation Allowance		$ 675	$ 916
Scenario Plan [Member]
Schedule Of Income Taxes [Line Items]
U.S. corporate income tax rate	21.00%

Note 15 - Components of Earnings (Losses) From Continuing Operations and Tax Provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
(Loss) earnings from continuing operations before income taxes:
U.S.	$ (84)	$ (66)	$ (169)
Outside the U.S.	71	117	134
(Loss) earnings from continuing operations before income taxes	(13)	51	(35)
U.S. income taxes:
Current provision	1	2	1
Deferred (benefit) provision	(31)	6	9
Income taxes outside the U.S.:
Current provision	15	14	22
Deferred (benefit) provision	(94)	11
State and other income taxes:
Current benefit	(1)
Total provision	$ (110)	$ 33	$ 32

Note 15 - Income Tax (Benefit) Provision Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Amount computed using the statutory rate	$ (5)	$ 18	$ (12)
Increase (reduction) in taxes resulting from:
Unremitted foreign earnings	2	6	26
Impact of goodwill and intangible impairments	(21)
Operations outside the U.S.	13	20	28
Legislative tax law and rate changes	150	6
Valuation allowance	(259)	(58)	(71)
Tax settlements and adjustments, including interest	(11)	2	2
Discharge of debt and other reorganization related items	39	40	60
Embedded derivative liability conversion	(17)
Other, net	(1)	(1)	(1)
Total provision	$ (110)	$ 33	$ 32

Note 15 - Deferred Tax Assets and Liabilities Significant Components (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets
Pension and postretirement obligations	$ 96	$ 162
Restructuring programs	1	1
Foreign tax credit	343	335
Inventories	10	10
Investment tax credit	58	71
Employee deferred compensation	25	41
Depreciation	68	63
Research and development costs	80	144
Tax loss carryforwards	307	435
Other deferred revenue	4	11
Other	74	80
Total deferred tax assets	1,066	1,353
Deferred tax liabilities
Leasing	2	1
Goodwill/intangibles	16	48
Unremitted foreign earnings	20	76
Total deferred tax liabilities	38	125
Net deferred tax assets before valuation allowance	1,028	1,228
Valuation allowance	856	1,209
Net deferred tax assets	$ 172	$ 19

Note 15 - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred income taxes	$ 188	$ 35
Other long-term liabilities	(16)	(16)
Net deferred tax assets	$ 172	$ 19

Note 15 - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Balance as of January 1	$ 84	$ 85	$ 92
Tax positions related to the current year:
Additions	7		1
Tax positions related to prior years:
Additions	6	1
Reductions	(28)	(2)	(7)
Settlements with taxing jurisdictions	(4)
Lapses in statute of limitations	(4)		(1)
Balance as of December 31	$ 61	$ 84	$ 85

Note 16 - Restructuring Costs and Other - Restructuring Liabilities (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Beginning Balance

$ 8

$ 11

$ 27

Other adjustments & reclasses

(24)

(17)

(50)

(12)

^[1]

(2)

^[2]

(12)

^[3]

Ending Balance

Severance Reserve [Member]

Beginning Balance

^[4]

^[4]

Other adjustments & reclasses

^[4]

(13)

(14)

(36)

^[4]

(12)

^[1]

(2)

^[2]

(12)

^[3]

Ending Balance

^[4]

Exit Costs Reserve [Member]

Beginning Balance

^[4]

^[4]

Long Lived Asset Impairments and Inventory Write Downs [Member]

^[4]

(2)

(5)

Ending Balance

^[4]

^[4]

Accelerated Depreciation [Member]

^[4]

$ (9)

$ (1)

(1)

^[4]

Restructuring And Related Activities [Abstract]

^[4]

$ (8)

[1]	The $(12) million includes $(13) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities, and $1 million of foreign currency translation adjustments.
[2]	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.
[3]	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.
[4]	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

Note 16 - Restructuring Costs and Other - Restructuring Liabilities (Details) (Parenthetical) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Other adjustments and reclasses

$ (12)

^[1]

$ (2)

^[2]

$ (12)

^[3]

Severance Costs

(13)

$ (2)

(9)

Foreign Currency Transaction Gain (Loss), Realized

$ 1

$ (3)

[1]	The $(12) million includes $(13) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities, and $1 million of foreign currency translation adjustments.
[2]	The $(2) million represents severance related charges for pension plan curtailments and special termination benefits, which were reclassified to Pension and other postretirement liabilities.
[3]	The $(12) million includes $(9) million of severance related charges for pension plan special termination benefits, which were reclassified to Pension and other postretirement liabilities and $(3) million of foreign currency translation adjustments.

Note 16 - Restructuring Costs and Other (Details Textual)
$ in Millions

12 Months Ended

Dec. 31, 2017

USD ($)

Position

Dec. 31, 2016

USD ($)

Position

Dec. 31, 2015

USD ($)

Position

Restructuring and Related Cost, Number of Positions Eliminated | Position

$ 38

$ 16

$ 46

475

200

600

US and Canada [Member]

Restructuring and Related Cost, Number of Positions Eliminated | Position

325

275

World Excluding US and Canada [Member]

Restructuring and Related Cost, Number of Positions Eliminated | Position

150

125

325

Restructuring costs and other [Member]

Accelerated Depreciation [Member]

$ 31

$ 15

$ 38

Accelerated Depreciation [Member] | Cost of revenues [Member]

^[1]

Manufacturing Service Positions [Member]

$ 8

Restructuring and Related Cost, Number of Positions Eliminated | Position

150

250

Administrative Positions [Member]

Restructuring and Related Cost, Number of Positions Eliminated | Position

225

100

250

Research and Development Positions [Member]

Restructuring and Related Cost, Number of Positions Eliminated | Position

100

Inventory Write-down [Member] | Cumulative Basis [Member]

Inventory Write-down [Member] | Cost of revenues [Member]

$ 6

Employee Severance [Member]

$ 1

Employee Severance [Member] | Cumulative Basis [Member]

^[1]

$ 14

$ 33

Long Lived Asset Impairment Charges [Member] | Cumulative Basis [Member]

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

$ 2

[1]	The severance and exit costs reserves require the outlay of cash, while long-lived asset impairments, accelerated depreciation and inventory write-downs represent non-cash items.

Note 17 - Retirement Plans - (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Plans [Line Items]
Defined Benefit Plan, Special Termination Benefits		$ 13	$ 3	$ 9
Minimum [Member] \| Foreign Pension Plan [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		2.60%
Maximum [Member] \| Foreign Pension Plan [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		5.30%
U.S. [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Prior Service Cost (Credit) (in Dollars)		$ (7)	(7)	$ (8)
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)			(7)
Decrease in interest cost of defined benefit pension plans			31
Defined Benefit Plan, Special Termination Benefits		$ 13	$ 3
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		7.00%	7.40%	7.40%
U.S. [Member] \| Equity Securities [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		2.00%	10.00%
U.S. [Member] \| Government Bonds [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		31.00%	23.00%
Defined Benefit Plan, Target Plan Asset Allocations, Duration		18 years	18 years
Non-US [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)		$ (3)		$ (2)
Decrease in interest cost of defined benefit pension plans			$ 4
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		4.21%	4.65%	4.69%
Non-US [Member] \| Equity Securities [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		0.00%	0.00%
Non-US [Member] \| Government Bonds [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		7.00%	9.00%
Defined Benefit Plan, Target Plan Asset Allocations, Duration		13 years	13 years
Scenario, Forecast [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Amortization of Prior Service Cost (Credit) (in Dollars)	$ (8)
Defined Benefit Plan, Amortization of Gains (Losses) (in Dollars)	$ (10)
Cash Balance Plan [Member]
Retirement Plans [Line Items]
Defined Benefit Plan Contributions By Employer Minimum Percentage Of Employee Salary		7.00%
Defined Benefit Plan Contributions By Employer Maximum Percentage Of Employee Salary		8.00%
United States Pension Plan of US Entity [Member] \| Scenario, Forecast [Member]
Retirement Plans [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	6.40%

Note 17 - Major Funded and Unfunded Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Change in Benefit Obligation
Special termination benefits	$ 13	$ 3	$ 9
U.S. [Member]
Change in Benefit Obligation
Projected benefit obligation at beginning of period	3,908	4,099
Service cost	12	12	17
Interest cost	115	113	148
Benefit payments	(352)	(395)
Actuarial loss	170	76
Special termination benefits	13	3
Projected benefit obligation at end of period	3,866	3,908	4,099
Change in Plan Assets
Fair value of plan assets at beginning of period	3,653	3,793
Gain on plan assets	503	255
Benefit payments	(352)	(395)
Fair value of plan assets at end of period	3,804	3,653	3,793
Under Funded Status at end of period	(62)	(255)
Accumulated benefit obligation at end of period	3,864	3,907
Non-US [Member]
Change in Benefit Obligation
Projected benefit obligation at beginning of period	816	800
Service cost	3	3	3
Interest cost	12	14	17
Benefit payments	(48)	(48)
Actuarial loss	37	61
Currency adjustments	65	(14)
Projected benefit obligation at end of period	885	816	800
Change in Plan Assets
Fair value of plan assets at beginning of period	693	728
Gain on plan assets	27	19
Employer contributions	5	4
Benefit payments	(48)	(48)
Currency adjustments	45	(10)
Fair value of plan assets at end of period	722	693	$ 728
Under Funded Status at end of period	(163)	(123)
Accumulated benefit obligation at end of period	$ 874	$ 806

Note 17 - Amounts Recognized in Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	$ (466)	$ (603)
U.S. [Member]
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	(62)	(255)
Net amount recognized	(62)	(255)
Non-US [Member]
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Other long-term assets	35	34
Pension and other postretirement liabilities	(198)	(157)
Net amount recognized	$ (163)	$ (123)

Note 17 - Major Funded and Unfunded Defined Benefit Plans With Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
U.S. [Member]
Major Funded And Unfunded Defined Benefit Plans With Accumulated Benefit Obligation In Excess Of Plan Assets [Line Items]
Projected benefit obligation	$ 3,866	$ 3,908
Accumulated benefit obligation	3,864	3,907
Fair value of plan assets	3,804	3,653
Non-US [Member]
Major Funded And Unfunded Defined Benefit Plans With Accumulated Benefit Obligation In Excess Of Plan Assets [Line Items]
Projected benefit obligation	617	541
Accumulated benefit obligation	606	532
Fair value of plan assets	$ 419	$ 384

Note 17 - Amounts Recognized in Accumulated Other Comprehensive Loss For All Major Funded and Unfunded Defined Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
U.S. [Member]
Amounts Recognized In Accumulated Other Comprehensive Loss For All Major Funded And Unfunded Defined Benefit Plans [Line Items]
Prior service credit	$ 36	$ 39
Net actuarial loss	(271)	(356)
Total	(235)	(317)
Non-US [Member]
Amounts Recognized In Accumulated Other Comprehensive Loss For All Major Funded And Unfunded Defined Benefit Plans [Line Items]
Prior service credit	3	4
Net actuarial loss	(110)	(76)
Total	$ (107)	$ (72)

Note 17 - Changes in Major Plan Assets and Benefit Recognized in Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Newly established (loss) gain

$ 35

$ (148)

$ (88)

Amortization of:

Prior service credit

^[1]

(8)

(7)

(8)

U.S. [Member]

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

Newly established (loss) gain

(83)

(126)

Amortization of:

Prior service credit

(7)

(8)

Net actuarial loss

Total (loss) income recognized in Other comprehensive income

(83)

(134)

Non-US [Member]

Changes In Plan Assets And Benefit Recognized In Other Comprehensive Income Loss [Line Items]

Newly established (loss) gain

(37)

(70)

Amortization of:

Net actuarial loss

Total (loss) income recognized in Other comprehensive income

$ (34)

$ (70)

$ 27

[1]	Reclassified to Pension (income) expense - refer to Note 17, "Retirement Plans" and Note 18, "Other Postretirement Benefits" for additional information.

Note 17 - Pension Income From Continuing Operations For All Defined Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. [Member]
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	$ 12	$ 12	$ 17
Interest cost	115	113	148
Expected return on plan assets	(243)	(262)	(272)
Prior service credit	(7)	(7)	(8)
Actuarial loss		7
Pension income before special termination benefits	(123)	(137)	(115)
Special termination benefits	13	3	9
Net pension income for major defined benefit plans	(110)	(134)	(106)
Net pension income	(110)	(134)	(106)
Non-US [Member]
Pension Income Expense From Continuing Operations For All Defined Benefit Plans [Line Items]
Service cost	3	3	3
Interest cost	12	14	17
Expected return on plan assets	(27)	(28)	(30)
Actuarial loss	3		2
Pension income before special termination benefits	(9)	(11)	(8)
Net pension income for major defined benefit plans	(9)	(11)	(8)
Other plans including unfunded plans		(2)	4
Net pension income	$ (9)	$ (13)	$ (4)

Note 17 - Weighted-average Assumptions Used to Determine Benefit Obligation Amounts (Details)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. [Member]
Weighted Average Assumptions Used To Determine Benefit Obligation Amounts [Line Items]
Discount rate	3.34%	3.74%	3.89%
Salary increase rate	3.50%	3.43%	3.37%
Non-US [Member]
Weighted Average Assumptions Used To Determine Benefit Obligation Amounts [Line Items]
Discount rate	1.90%	2.04%	2.50%
Salary increase rate	2.17%	1.99%	1.91%

Note 17 - Weighted-average Assumptions Used to Determine Net Pension (Income) Expenses (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. [Member]
Weighted Average Assumptions Used To Determine Net Pension Income Expenses [Line Items]
Effective rate for service cost	3.68%	3.49%	3.50%
Effective rate for interest cost	3.06%	2.82%	3.50%
Salary increase rate	3.43%	3.37%	3.34%
Expected long-term rate of return on plan assets	7.00%	7.40%	7.40%
Non-US [Member]
Weighted Average Assumptions Used To Determine Net Pension Income Expenses [Line Items]
Effective rate for service cost	2.66%	2.81%	2.09%
Effective rate for interest cost	1.56%	1.90%	2.09%
Salary increase rate	2.09%	1.91%	1.95%
Expected long-term rate of return on plan assets	4.21%	4.65%	4.69%

Note 17 - Reconciliation of Beginning and Ending Balances of Assets Measured With Significant Unobservable Inputs (Details) - Major US Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	$ 3,653
Fair value of plan assets at end of period	3,804	$ 3,653
Real Estate [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	116
Fair value of plan assets at end of period	94	116
Private Equity Funds [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	659
Fair value of plan assets at end of period	615	659
Fair Value, Inputs, Level 3 [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	46	58
Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held	8	1
Net TransferInto/(Out of)Level 3	(14)	(13)
Fair value of plan assets at end of period	40	46
Fair Value, Inputs, Level 3 [Member] \| Real Estate [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	32	34
Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held	5	7
Net TransferInto/(Out of)Level 3	(11)	(9)
Fair value of plan assets at end of period	26	32
Fair Value, Inputs, Level 3 [Member] \| Private Equity Funds [Member]
Reconciliation Of Assets Measured With Significant Unobservable Inputs [Line Items]
Fair value of plan assets at beginning of period	14	24
Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held	3	(6)
Net TransferInto/(Out of)Level 3	(3)	(4)
Fair value of plan assets at end of period	$ 14	$ 14

Note 17 - Pension Benefit Payments Which Reflects Future Services Expected to Be Paid From the Plans (Details) $ in Millions	Dec. 31, 2017 USD ($)
Major US Plans [Member]
Pension Benefit Payments Which Reflects Future Services Expected To Be Paid From Plans [Line Items]
2018	$ 335
2019	321
2020	311
2021	299
2022	289
2023 - 2027	1,290
Major Non-U.S. Plans [Member]
Pension Benefit Payments Which Reflects Future Services Expected To Be Paid From Plans [Line Items]
2018	50
2019	50
2020	50
2021	49
2022	49
2023 - 2027	$ 228

Note 18 - Changes in the Company's Benefit Obligation and Funded Status (Details) - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in the Company's Benefit Obligation and Funded Status [Line Items]
Projected benefit obligation at beginning of period	$ 74	$ 78
Interest cost	2	2	$ 3
Plan participants’ contributions	3	5
Actuarial loss	1	1
Benefit payments	(8)	(10)
Currency adjustments	2	(2)
Projected benefit obligation at end of period	74	74	$ 78
Underfunded status at end of period	$ (74)	$ (74)

Note 18 - Amounts Recognized in the Consolidated Statement of Financial Position (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Pension and other postretirement liabilities	$ (466)	$ (603)
Other Postretirement Benefit Plans [Member]
Amounts Recognized In Consolidated Statement Of Financial Position [Line Items]
Other current liabilities	(5)	(5)
Pension and other postretirement liabilities	(69)	(69)
Other benefit plan liabilities	$ (74)	$ (74)

Note 18 - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Other Postretirement Benefit Plans [Member]
Amounts Recognized In Accumulated Other Comprehensive Loss [Line Items]
Net actuarial gain	$ (2)	$ (5)

Note 18 - Changes in Benefit Obligations Recognized in Other Comprehensive Loss (Income) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amortization of:
Total loss recognized in Other comprehensive (loss) income	$ (36)	$ 140	$ 98
Other Postretirement Benefit Plans [Member]
Changes In Benefit Obligations Recognized In Other Comprehensive Loss Income [Line Items]
Newly established loss	1	1
Amortization of:
Net actuarial gain	2	2
Total loss recognized in Other comprehensive (loss) income	$ 3	$ 3

Note 18 - Other Post Retirement Benefit Cost from Continuing Operations (Details) - Other Postretirement Benefit Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Components of net postretirement benefit cost:
Interest cost	$ 2	$ 2	$ 3
Amortization of:
Actuarial loss	$ (2)	$ (2)
Net pension income			$ 3

Note 18 - Weighted-average Assumptions Used to Determine the Net Benefit Obligations (Details) - Other Postretirement Benefit Plans [Member]	Dec. 31, 2017	Dec. 31, 2016
Weighted Average Assumptions Used To Determine Net Benefit Obligations [Line Items]
Discount rate	3.20%	3.44%
Salary increase rate	2.35%	2.35%

Note 18 - Weighted-average Assumption Used to Determine Net Post-retirement Benefit Cost (Details) - Other Postretirement Benefit Plans [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Weighted Average Assumption Used To Determine Net Postretirement Benefit Cost [Line Items]
Effective rate for interest cost	2.87%	2.85%	3.49%
Salary increase rate	2.35%	1.80%	2.60%

Note 18 - Weighted-average Assumed Healthcare Cost Trend Rates Used to Compute Other Post-retirement Amounts (Details) - Other Postretirement Benefit Plans [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Weighted Average Assumed Healthcare Cost Trend Rates Used To Compute Other Postretirement Amounts [Line Items]
Healthcare cost trend	5.40%	5.68%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.38%	4.38%
Year that the rate reaches the ultimate trend rate	2022	2022

Note 18 - Effect of One-percentage Point Change in Assumed Healthcare Cost Trend Rates (Details) - Other Postretirement Benefit Plans [Member] $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Effect Of One Percentage Point Change In Assumed Healthcare Cost Trend Rates [Line Items]
Effect on postretirement benefit obligation	$ 5
Effect on postretirement benefit obligation	$ (4)

Note 18 - Other Post-retirement Benefits Which Reflects Expected Future Services Expected to Be Paid (Details) - Other Postretirement Benefit Plans [Member] $ in Millions	Dec. 31, 2017 USD ($)
Other Postretirement Benefits Which Reflects Expected Future Services Expected To Be Paid [Line Items]
2018	$ 5
2019	5
2020	4
2021	4
2022	4
2023 - 2027	$ 19

Note 19 - Summary of Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($)
shares in Millions, $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]

Earnings from continuing operations attributable to Eastman Kodak Company

$ 128

^[1]

$ (46)

^[2]

$ 7

^[3]

$ 7

^[4]

$ 11

^[5]

$ 12

$ 9

$ (14)

^[6]

$ 96

$ 17

Less: Series A convertible preferred stock cash dividends

(11)

(2)

Less: Series A convertible preferred stock deemed dividends

(8)

(1)

Earnings from continuing operations available to common shareholders - basic and diluted

Net income attributable to Eastman Kodak Company

$ 129

$ (46)

$ 4

$ 7

$ 10

$ 16

$ 7

$ (18)

$ (80)

Series A preferred stock cash dividends

(11)

(2)

Series A preferred stock deemed dividends

(8)

(1)

Net income available to common shareholders - basic and diluted

$ 75

$ 12

Weighted-average common shares outstanding - basic

42.5

42.2

41.9

Effect of dilutive securities:

Unvested restricted stock units

0.2

Weighted-average common shares outstanding - diluted

42.7

42.5

41.9

Restricted Stock Units [Member]

Effect of dilutive securities:

Unvested restricted stock units

0.2

0.3

[1]	Includes the tax benefit of $101 million associated with the release of a deferred tax valuation allowance in a location outside the U.S.
[2]	Includes a goodwill impairment charge of $56 million and the associated tax benefit of $18 million and an impairment charge of $12 million due to the cancellation of the copper metal mesh touch screen program partially offset by $7 million of income from the revaluation of embedded conversion features derivative. Refer to Note 13, “Other Operating Expense (Income), net” and Note 12, “Financial Instruments” in the Notes to Financial Statements.
[3]	Includes $14 million of income from the revaluation of the embedded conversion features derivative, Refer to Note 12, “Financial Instruments.
[4]	Includes $22 million of income from the revaluation of the embedded conversion features derivative and $12 million of expense from the reduction in the carrying value of Prosper assets, Refer to Note 12, “Financial Instruments and Note 25, “Discontinued Operations”.
[5]	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.
[6]	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 13, “Other Operating Expense (Income), net in the Notes to Financial Statements.

Note 19 - Earnings Per Share (Details Textual) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Convertible Series A Preferred Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2.0	2.0
Warrant with Exercise Price of $14.93 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8	1.8
Share Price	$ 14.93	$ 14.93
Warrant with Exercise Price of $16.12 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.8	1.8
Share Price	$ 16.12	$ 16.12
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4.8	2.2	1.6

Note 19 - Dilutive Shares Included in Calculation of Diluted Earnings Per Share (Details) shares in Millions	12 Months Ended
	Dec. 31, 2015 shares
Dilutive Shares Included In Calculation Of Diluted Earnings Per Share [Abstract]
Unvested share-based awards	0.2
Warrants to purchase common shares	0.3
Total	0.5

Note 20 - Stock-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Stock Based Compensation [Line Items]
Intrinsic value of options, outstanding	$ 0
Intrinsic value of options, exercisable	0
Intrinsic value of options, expected to vest	$ 0
Options exercised	0
Shares Under Option, Granted	2,605,051
Stock Options [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	7 years
Allocated Share-based Compensation Expense	$ 5,000,000	$ 4,000,000	$ 4,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 6,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 8 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 2.26	$ 5.56	$ 5.94
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 4,000,000	$ 3,000,000	$ 2,000,000
Restricted Stock Units (RSUs) [Member]
Stock Based Compensation [Line Items]
Weighted average grant date fair value	$ 9.20	$ 13.85	$ 14.86
Fair value of restricted stock units vested	$ 7,000,000	$ 7,000,000	$ 5,000,000
Omnibus Incentive Plan 2013 [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	4,800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Cash Payment Per Employee	$ 2,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Fair Value of Awards Per Non-Employee Director	$ 900,000
Omnibus Incentive Plan 2013 [Member] \| Stock Options [Member] \| Maximum [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	2,000,000
Omnibus Incentive Plan 2013 [Member] \| Stock Options and Stock Appreciation Rights [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)	2,000,000
Omnibus Incentive Plan 2013 [Member] \| Performance Shares [Member]
Stock Based Compensation [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in Shares)	1,000,000
Omnibus Incentive Plan 2013 [Member] \| Unvested Restricted Stock Awards [Member]
Stock Based Compensation [Line Items]
Allocated Share-based Compensation Expense	$ 4,000,000	$ 5,000,000	7,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 2,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months
2015 Incentive Compensation Plan [Member]
Stock Based Compensation [Line Items]
Allocated Share-based Compensation Expense			$ 5,000,000
Shares Under Option, Granted		188,584
Issuance of pretax fair value		$ 2,000,000

Note 20 - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted Stock Unit Activity [Line Items]
Number of Restricted Units, Outstanding	651,544
Number of Restricted Units, Granted	222,853
Number of Restricted Units, Vested	399,527
Number of Restricted Units, Forfeited	6,189
Number of Restricted Units, Outstanding	468,681	651,544
Weighted-Average Grant Date Fair Values, Outstanding	$ 16.57
Weighted-Average Grant Date Fair Values, Granted	9.20	$ 13.85	$ 14.86
Weighted-Average Grant Date Fair Values, Vested	17.56
Weighted-Average Grant Date Fair Values, Forfeited	17.26
Weighted-Average Grant Date Fair Values, Outstanding	$ 12.21	$ 16.57

Note 20 - Stock Option Activity (Details)	12 Months Ended
Note 20 - Stock Option Activity (Details)	Dec. 31, 2017 USD ($) $ / shares shares
Stock Option Activity [Abstract]
Shares Under Option, Outstanding \| shares	2,214,459
Shares Under Option, Granted \| shares	2,605,051
Shares Under Option, Forfeited \| shares	11,655
Shares Under Option, Outstanding \| shares	4,807,855
Shares Under Option, Exercisable \| shares	1,400,690
Shares Under Option, Expected to vest \| shares	3,407,165
Weighted Average Exercise Price Per Share, Outstanding \| $ / shares	$ 17.10
Weighted Average Exercise Price Per Share, Granted \| $ / shares	11.93
Weighted Average Exercise Price Per Share, Forfeited \| $ / shares	16.80
Weighted Average Exercise Price Per Share, Outstanding \| $ / shares	14.30
Weighted Average Exercise Price Per Share, Exercisable \| $ / shares	18.73
Weighted Average Exercise Price Per Share, Expected to vest \| $ / shares	$ 12.48
Weighted Average Remaining Contractual Life, Outstanding	5 years 9 months
Weighted Average Remaining Contractual Life, Exercisable	4 years 3 months 21 days
Weighted Average Remaining Contractual Life, Expected to vest	6 years 3 months 10 days
Aggregate Intrinsic Value, Outstanding \| $	$ 0
Aggregate Intrinsic Value, Exercisable \| $	0
Aggregate Intrinsic Value, Expected to vest \| $	$ 0

Note 20 - Share-based Payment Award, Stock Options, Valuation Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair value of options granted (in Dollars per share)	$ 2.26	$ 5.56	$ 5.94
Weighted-average risk-free interest rate	1.77%	1.32%	1.46%
Range of risk-free interest rates	1.64%	0.93%	1.26%
Range of risk-free interest rates	2.11%	1.96%	1.60%
Weighted-average expected option lives (years)	4 years 6 months	4 years 7 months 6 days	4 years 6 months
Expected option lives (years)	4 years 6 months		4 years 6 months
Weighted-average volatility	46.00%	47.00%	46.00%
Range of expected volatilities	46.00%	44.00%	40.00%
Range of expected volatilities	49.00%	51.00%	49.00%
Weighted-average expected dividend yield	0.00%	0.00%	0.00%
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected option lives (years)		4 years 6 months
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected option lives (years)		4 years 10 months 24 days

Note 21 - Shareholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Sep. 03, 2013	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Shareholders Equity [Line Items]
Stock Authorized		560,000,000
Common Stock, Shares Authorized		500,000,000
Common Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01
Preferred Stock, Shares Authorized		60,000,000	60,000,000	60,000,000
Preferred Stock, No Par Value		$ 0	$ 0	$ 0
Common Stock, Shares, Outstanding		42,600,000	42,400,000
Preferred Stock, Shares Issued		2,000,000	2,000,000
Warrants Issued Fair Value	$ 24
Class of Warrant or Right, Outstanding		3,600,000
Warrants Terminate Date		Sep. 03, 2018
Stock Repurchased During Period, Value		$ 1	$ 3
Treasury Stock, Shares		600,000	500,000
Registration Rights Agreement Condition for Demanding Shelf Registration Statement, Takedown Percentage Ownership	10.00%
Registration Rights Agreement, Condition For Demanding Shelf Registration Statement, Takedown Minimum Aggregate Market Value	$ 75
Backstop Parties [Member]
Shareholders Equity [Line Items]
Stockholders Percentage of Outstanding Common Stock, Potentially Requiring Securities Offering	10.00%
Minimum Aggregate Market Value of Potential Stock Issuance	$ 75
Range 1 [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Shareholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 14.93
Range 2 [Member] \| Holders of General Unsecured and Retiree Committee Unsecured Claims [Member]
Shareholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 16.12
Series A Preferred Stock [Member]
Shareholders Equity [Line Items]
Preferred Stock, Shares Outstanding		2,000,000	2,000,000
Preferred Stock, Shares Issued		2,000,000	2,000,000

Note 22 - Changes in Other Comprehensive Loss, by Component (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]

Reclassification adjustment for (gains) losses included in Other charges, net, before tax

$ 11

$ (29)

$ (35)

(2)

Reclassification adjustment for (gains) losses included in Other charges, net, net of tax

(2)

Newly established prior service credit

Newly established net actuarial gain (loss)

(148)

(88)

Tax benefit (provision)

(5)

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

(134)

(89)

Amortization of prior service credit

^[1]

(8)

(7)

(8)

Amortization of actuarial (gains) losses

^[1]

(3)

(2)

Recognition of (gains) losses due to settlements and curtailments

^[1]

(1)

Total reclassification adjustments

(11)

(7)

(9)

Tax provision

Reclassification adjustments, net of tax

(10)

(6)

(9)

Pension and other postretirement benefit plan changes, net of tax

(140)

(98)

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

$ 47

$ (171)

$ (131)

[1]	Reclassified to Pension (income) expense - refer to Note 17, "Retirement Plans" and Note 18, "Other Postretirement Benefits" for additional information.

Note 23 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Currency translation adjustments	$ (85)	$ (96)
Pension and other postretirement benefit plan changes	(306)	(342)
Ending balance	$ (391)	$ (438)

Note 24 - Segment Information (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2017 a Segment	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments \| Segment	7
Reduction in reserves impacted		$ (8)	$ (8)
Gross Profit [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted		(4)	(4)
SG&A [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted		(3)	(3)
R&D [Member]
Segment Reporting Information [Line Items]
Reduction in reserves impacted		$ (1)	$ (1)
Eastman Business Park Rochester NY [Member] \| Minimum [Member]
Segment Reporting Information [Line Items]
Area of Real Estate Property \| a	1,200

Note 24 - Revenues and Earnings (Loss) from Continuing Operations (Details) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Depreciation and amortization

^[1]

$ 1,531,000,000

$ 1,643,000,000

$ 1,803,000,000

(80,000,000)

(105,000,000)

(145,000,000)

Other operating (expense) income, net excluding gain related to Unipixel termination

(31,000,000)

(16,000,000)

(38,000,000)

(28,000,000)

(16,000,000)

6,000,000

$ 0

$ (56,000,000)

(56,000,000)

(8,000,000)

Interest expense

(32,000,000)

(60,000,000)

(63,000,000)

Other income (charges), net

(4,000,000)

37,000,000

(4,000,000)

(21,000,000)

Reorganization items, net

6,000,000

(5,000,000)

Consolidated (loss) earnings from continuing operations before income taxes

(13,000,000)

51,000,000

(35,000,000)

18,000,000

19,000,000

25,000,000

Restructuring and Related Cost, Accelerated Depreciation

62,000,000

86,000,000

120,000,000

8,000,000

Print Systems [Member]

Software and Solutions [Member]

(56,000,000)

Consumer and Film [Member]

Continuing Operations [Member]

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

1,531,000,000

1,643,000,000

1,803,000,000

57,000,000

107,000,000

125,000,000

Corporate components of pension and OPEB income

^[2]

144,000,000

161,000,000

133,000,000

Depreciation and amortization

(80,000,000)

(105,000,000)

(145,000,000)

(38,000,000)

(16,000,000)

(38,000,000)

Consulting and other costs

(9,000,000)

(8,000,000)

(18,000,000)

^[3]

(5,000,000)

(7,000,000)

(14,000,000)

Idle costs

^[4]

(3,000,000)

Change in U.S. vacation benefits

^[5]

17,000,000

Manufacturing costs originally planned to be absorbed by silver halide touch screen production

^[6]

(3,000,000)

(2,000,000)

Costs previously allocated to discontinued operations

^[7]

(1,000,000)

Other operating (expense) income, net excluding gain related to Unipixel termination

^[8]

(28,000,000)

(16,000,000)

3,000,000

^[9]

(56,000,000)

(8,000,000)

Interest expense

^[9]

(32,000,000)

(60,000,000)

(63,000,000)

Other income (charges), net

^[9]

(4,000,000)

^[9]

37,000,000

(4,000,000)

(21,000,000)

Reorganization items, net

^[9]

6,000,000

(5,000,000)

Consolidated (loss) earnings from continuing operations before income taxes

(13,000,000)

51,000,000

(35,000,000)

18,000,000

19,000,000

25,000,000

Restructuring and Related Cost, Accelerated Depreciation

62,000,000

70,000,000

96,000,000

8,000,000

Consolidated total

62,000,000

86,000,000

120,000,000

Continuing Operations [Member] | Print Systems [Member]

942,000,000

1,018,000,000

1,107,000,000

8,000,000

9,000,000

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

36,000,000

39,000,000

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

58,000,000

106,000,000

99,000,000

Continuing Operations [Member] | Enterprise Inkjet Systems [Member]

144,000,000

166,000,000

165,000,000

3,000,000

1,000,000

4,000,000

Continuing Operations [Member] | Enterprise Inkjet Systems [Member] | Operating Segments [Member]

8,000,000

5,000,000

11,000,000

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

5,000,000

(16,000,000)

(27,000,000)

Continuing Operations [Member] | Flexographic Packaging [Member]

145,000,000

132,000,000

127,000,000

1,000,000

Continuing Operations [Member] | Flexographic Packaging [Member] | Operating Segments [Member]

3,000,000

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

31,000,000

24,000,000

Continuing Operations [Member] | Software and Solutions [Member]

85,000,000

90,000,000

120,000,000

1,000,000

2,000,000

Continuing Operations [Member] | Software and Solutions [Member] | Operating Segments [Member]

1,000,000

2,000,000

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

1,000,000

10,000,000

Continuing Operations [Member] | Consumer and Film [Member]

198,000,000

221,000,000

269,000,000

1,000,000

Continuing Operations [Member] | Consumer and Film [Member] | Operating Segments [Member]

7,000,000

15,000,000

30,000,000

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

(16,000,000)

16,000,000

52,000,000

Continuing Operations [Member] | Advanced Materials and 3D Printing Technology [Member]

1,000,000

2,000,000

4,000,000

6,000,000

8,000,000

Continuing Operations [Member] | Advanced Materials and 3D Printing Technology [Member] | Operating Segments [Member]

4,000,000

5,000,000

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

(26,000,000)

(35,000,000)

Continuing Operations [Member] | Eastman Business Park Rochester NY [Member]

16,000,000

15,000,000

13,000,000

Continuing Operations [Member] | Eastman Business Park Rochester NY [Member] | Operating Segments [Member]

3,000,000

4,000,000

6,000,000

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

$ 4,000,000

2,000,000

Continuing Operations [Member] | Other Segments [Member]

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

16,000,000

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

^[10]

$ 3,000,000

$ 5,000,000

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.
[2]	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, and curtailments and settlement components of pension and other postretirement benefit expenses.
[3]	Consulting and other costs are professional services and internal costs associated with certain corporate strategic initiatives.
[4]	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.
[5]	In the fourth quarter of 2015, Kodak changed the timing of when affected U.S. employees earn their vacation benefits, which reduced Kodak’s obligation to employees and the related accrual by $17 million as of December 31, 2015. The reduction in the accrual impacted gross profit by approximately $9 million, SG&A by approximately $5 million and R&D by approximately $3 million.
[6]	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.
[7]	Includes indirect costs originally associated with businesses that are now included in discontinued operations. When the businesses met the criteria to be reported as discontinued operations, the allocated indirect costs were removed and recorded in continuing operations.
[8]	In 2015 a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating expense (income), net in the Consolidated Statement of Operations. Other operating expense (income), net is typically excluded from the segment measure. However, this particular gain was included in the Advanced Materials and 3D Printing Technology segment’s earnings in 2015.
[9]	As reported in the Consolidated Statement of Operations.
[10]	RED utilities variable interest entity which was deconsolidated as of December 31, 2016 (interest and depreciation of RED are included in the respective lines below).

Note 24 - Revenues and Earnings (Loss) from Continuing Operations (Details) (Parentheticals) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($)
Segment Reporting Information [Line Items]
Employer obligation on vacation benefits and related accrual	$ 17
Other Income [Member]
Segment Reporting Information [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	3
Gross Profit [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	9
SG&A [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	5
R&D [Member]
Segment Reporting Information [Line Items]
Impact of reduction in accrual on U.S vacation benefit on gross profit	$ 3

Note 24 - Revenue From External Customers and Long-Lived Assets, By Geographical Areas (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

$ 1,531

$ 1,643

$ 1,803

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

314

342

426

UNITED STATES [Member]

^[1]

504

559

627

Revenues From External Customers And Long Lived Assets [Line Items]

^[2],[3]

126

143

217

EMEA [Member]

^[1]

527

555

597

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

Asia Pacific [Member]

^[1]

369

397

402

Canada and Latin America [Member]

^[2]

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

131

132

177

Revenues From External Customers And Long Lived Assets [Line Items]

^[2]

Non-US [Member]

^[1]

1,027

1,084

1,176

Revenues From External Customers And Long Lived Assets [Line Items]

^[2],[4]

$ 188

$ 199

$ 209

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.
[2]	Long-lived assets are comprised of property, plant and equipment, net.
[3]	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.
[4]	Of the total non U.S. property, plant and equipment in 2017, $71 million are located in Brazil and $38 million are located in China. Of the total non U.S. property, plant and equipment in 2016, $75 million are located in Brazil and $43 million are located in China. Of the total non U.S. property, plant and equipment in 2015, $64 million are located in Brazil and $60 million are located in China.

Note 24 - Revenue From External Customers and Long-Lived Assets, By Geographical Areas (Details) (Parentheticals) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2016

Dec. 31, 2017

Dec. 31, 2015

Revenues From External Customers And Long Lived Assets [Line Items]

^[1]

$ 342

$ 314

$ 426

UNITED STATES [Member]

Decrease in property, plant & equipment, net

Revenues From External Customers And Long Lived Assets [Line Items]

^[1],[2]

143

126

217

BRAZIL [Member]

Revenues From External Customers And Long Lived Assets [Line Items]

China [Member]

Discontinued Operations [Line Items]

$ 43

$ 38

$ 60

[1]	Long-lived assets are comprised of property, plant and equipment, net.
[2]	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

Note 25 - Discontinued Operations (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Mar. 17, 2014	Sep. 03, 2013
Discontinued Operations [Line Items]
Reduction to the carrying value of assets		$ (12)
Incremental Consideration on Sale of Business					$ 20
Payments of Incremental Consideration	$ 13
Personalized and Document Imaging Segment [Member]
Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Consideration						$ 325
Discontinued Operation, Contingent Consideration			$ 7	$ 4		$ 35
Enterprise Inkjet Systems [Member] \| Prosper Business [Member] \| Other Operating Expense (Income) [Member]
Discontinued Operations [Line Items]
Reduction to the carrying value of assets		$ (12)

Note 25 - Discontinued Operations for KODAK PROSPER Enterprise Inkjet (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Selling, general and administrative expenses

^[1]

$ 1,531

$ 1,643

$ 1,803

Cost of sales

1,176

1,240

1,422

205

198

226

Research and development costs

(Loss) earnings from continuing operations before income taxes

(13)

(35)

Provision for income taxes

110

(33)

(32)

Enterprise Inkjet Systems [Member] | Prosper Business [Member]

(67)

Discontinued Operations [Line Items]

Selling, general and administrative expenses

Cost of sales

Research and development costs

(Loss) earnings from continuing operations before income taxes

(12)

(27)

(37)

Provision for income taxes

(1)

(2)

Components Of Revenues Earnings Loss From Discontinued Operations Net Of Income Taxes And Gain On Sale [Abstract]

$ (12)

$ (28)

$ (39)

[1]	Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2017, 2016 and 2015.

Note 25 - Discontinued Operations Components of Revenues,(Loss) Earnings From Discontinued Operations, Net of Income Taxes, and Gain on Sale (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2017

^[1]

Jun. 30, 2017

^[1]

Jun. 30, 2016

^[2]

Mar. 31, 2016

^[2]

Dec. 31, 2016

Dec. 31, 2015

Revenues from Personalized Imaging and Document Imaging

$ 1

Pre-tax (loss) earnings from Personalized Imaging and Document Imaging

$ (2)

(5)

Provision for income taxes related to discontinued operations

(3)

(Loss) earnings from discontinued operations, net of income taxes

$ 1

$ (3)

$ (1)

$ (2)

$ (8)

[1]	Refer to Note 25, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations
[2]	Includes the tax benefit of $101 million associated with the release of a deferred tax valuation allowance in a location outside the U.S.

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

Quarterly Financial Information Disclosure [Abstract]

Quarterly Sales and Earnings Data (Unaudited) (Details) - USD ($)
$ / shares in Units, $ in Millions

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Net revenues from continuing operations

$ 414

$ 379

$ 381

$ 357

$ 432

$ 411

$ 423

$ 377

Gross profit from continuing operations

115

107

$ 355

$ 403

$ 381

Income (loss) from discontinued operations

128

^[1]

(46)

^[2]

^[3]

^[4]

^[5]

(14)

^[6]

^[7]

(3)

^[7]

(1)

^[1]

(1)

^[1]

(2)

(8)

Net earnings (loss) attributable to Eastman Kodak Company

$ 129

$ (46)

$ 4

$ 7

$ 10

$ 16

$ 7

$ (18)

$ 94

$ 15

$ (80)

Basic net earnings (loss) per share attributable to Eastman Kodak Company

$ 2.89

^[8]

$ (1.20)

^[8]

$ 0.05

^[8]

$ 0.05

^[8]

$ 0.17

^[7]

$ 0.38

^[7]

$ 0.19

^[7]

$ (0.41)

^[7]

$ 1.81

$ 0.33

$ (1.72)

0.02

^[8]

(0.07)

^[8]

(0.02)

^[7]

(0.02)

^[7]

Diluted net earnings (loss) per share attributable to Eastman Kodak Company

2.91

^[8]

(1.20)

^[8]

(0.02)

^[8]

0.05

^[8]

0.17

^[7]

0.38

^[7]

0.17

^[7]

(0.43)

^[7]

1.76

0.28

(1.91)

2.88

^[2]

(1.20)

^[2]

0.05

^[2]

0.05

^[2]

0.16

^[7]

0.37

^[7]

0.18

^[7]

(0.41)

^[7]

1.81

0.33

(1.72)

0.02

^[2]

(0.07)

^[2]

(0.02)

^[7]

(0.02)

^[7]

$ 2.90

^[2]

$ (1.20)

^[2]

$ (0.02)

^[2]

$ 0.05

^[2]

$ 0.16

^[7]

$ 0.37

^[7]

$ 0.16

^[7]

$ (0.43)

^[7]

$ 1.76

$ 0.28

$ (1.91)

[1]	Includes the tax benefit of $101 million associated with the release of a deferred tax valuation allowance in a location outside the U.S.
[2]	Includes a goodwill impairment charge of $56 million and the associated tax benefit of $18 million and an impairment charge of $12 million due to the cancellation of the copper metal mesh touch screen program partially offset by $7 million of income from the revaluation of embedded conversion features derivative. Refer to Note 13, “Other Operating Expense (Income), net” and Note 12, “Financial Instruments” in the Notes to Financial Statements.
[3]	Includes $14 million of income from the revaluation of the embedded conversion features derivative, Refer to Note 12, “Financial Instruments.
[4]	Includes $22 million of income from the revaluation of the embedded conversion features derivative and $12 million of expense from the reduction in the carrying value of Prosper assets, Refer to Note 12, “Financial Instruments and Note 25, “Discontinued Operations”.
[5]	Includes $15 million from the deconsolidation of RED. Refer to Note 1, “Summary of Significant Accounting Policies – Basis of Consolidation” in the Notes to Financial Statements.
[6]	Includes an impairment charge of $20 million due to Kodak’s exit of its position in silver metal mesh touch screen development and $10 million in income representing net litigation proceeds. Refer to Note 13, “Other Operating Expense (Income), net in the Notes to Financial Statements.
[7]	Refer to Note 25, “Discontinued Operations”, in the Notes to Financial Statements for a discussion regarding discontinued operations
[8]	EPS for each quarter is computed using the weighted-average number of shares outstanding during the quarter, while EPS for the year is computed using the weighted-average shares outstanding during the year. Thus the sum of the EPS for each of the four quarters may not equal the EPS for the year.

Quarterly Sales and Earnings Data (Unaudited) (Details) (Parentheticals) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Proceeds from Legal Settlements

Impairment charge

$ 20,000,000

$ 10,000,000

Income from revaluation of embedded conversion features derivative

^[1]

$ 15,000,000

$ 7,000,000

$ 14,000,000

$ 22,000,000

$ 47,000,000

Reduction to the carrying value of assets

$ (12,000,000)

Goodwill impairment charge

$ 0

56,000,000

$ 56,000,000

$ 0

$ 8,000,000

Goodwill impairment charge related tax benefit

18,000,000

Non-US [Member]

Deferred tax valuation allowance related tax benefit

$ 101,000,000

Copper Mesh Touch Screen Program [Member]

RED Investment, LLC and RED-Rochester, LLP [Member]

Impairment charge

$ 12,000,000