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Note 25 - Segment Information | 12 Months Ended
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Dec. 31, 2013
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] | NOTE 25: SEGMENT INFORMATION Current Segment Reporting Structure Effective in the third quarter of 2012, Kodak had three reportable segments: the Graphics, Entertainment and Commercial Films Segment, the Digital Printing and Enterprise Segment, and the Personalized and Document Imaging Segment. Effective in the first quarter of 2013, the Intellectual Property and Brand Licensing strategic product group is reported in the Graphics, Entertainment and Commercial Films Segment. The Intellectual Property and Brand Licensing strategic product group was previously reported in the Personalized and Document Imaging Segment. Effective in the second quarter of 2013, due to the Personalized and Document Imaging Segment (excluding the Consumer Film business, for which Kodak has entered into an ongoing supply arrangement) being reported as discontinued operations, Kodak has two reportable segments: the Graphics, Entertainment and Commercial Films Segment and the Digital Printing and Enterprise Segment. The balance of Kodak’s continuing operations, which do not meet the criteria of a reportable segment, are reported in All Other. Prior period segment results have been revised to conform to the current period segment reporting structure. A description of the segments follows. Graphics, Entertainment and Commercial Films: The Graphics, Entertainment and Commercial Films Segment provides digital and traditional product and service offerings to a variety of commercial industries, including commercial print, direct mail, book publishing, newspapers and magazines, packaging, motion picture entertainment, printed electronics, and the aerial and industrial film markets. The Graphics, Entertainment and Commercial Films Segment encompass Graphics, Entertainment Imaging & Commercial Films and Kodak’s intellectual property and brand licensing activities. Products and services offerings include digital plates, CTP output devices, digital controllers, unified workflow solutions and entertainment imaging and commercial films. On February 1, 2013, Kodak sold certain digital imaging patents. Digital Printing and Enterprise: The Digital Printing and Enterprise Segment serves a variety of customers in the creative, in-plant, data center, consumer printing, commercial printing, packaging, newspaper and digital service bureau market segments with a range of software, media and hardware products that provide customers with a variety of solutions. The Digital Printing and Enterprise Segment encompasses Digital Printing, including PROSPER equipment and STREAM technology, Packaging and Functional Printing which includes the FLEXCEL NX and FLEXCEL direct platforms, Enterprise Services & Solutions, and Consumer Inkjet Systems. On September 28, 2012, Kodak announced a plan, starting in 2013, to focus its Consumer Inkjet business solely on the sale of ink to its installed printer base. All Other: All Other is composed of Kodak’s consumer film business and a utilities variable interest entity. Effective August 31, 2013 the Company sold certain utilities and related facilities and entered into utilities supply and servicing arrangements with RED-Rochester, LLC (“RED”), a variable interest entity of which Kodak is the primary beneficiary. Change in Segment Measure of Profit and Loss During the second quarter of 2013, the Predecessor Company changed its segment measure of profit and loss to exclude amortization of prior service credits related to the U.S. Postretirement Benefit Plan. Prior to this change, Kodak excluded certain other components of pension and other postretirement benefit obligation (“OPEB”) costs from the segment measure of profitability. As a result of this change, the operating segment results now exclude the interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan, and special termination benefit, curtailment and settlement components of pension and OPEB expense. The service cost component for all plans will continue to be reported as a part of operating segment results, as will the amortization of prior service cost component for all plans other than for the U.S. Postretirement Benefit Plan. Prior period segment results have been revised to reflect this change. Upon adoption of fresh start accounting, the Successor Company eliminated prior service credits related to the U.S. Postretirement Benefit Plan. Therefore the four months ended December 31, 2013 does not include any amortization related to prior service credits related to the U.S. Postretirement Benefit Plan. Segment financial information is shown below.
|  | Successor |  |  | Predecessor |
|  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
(in millions) |  |  |  |  |  |  |  |  |  |  |  |
Net sales from continuing operations: |  |  |  |  |  |  |  |  |  |  |  |
Graphics, Entertainment & Commercial Films |  | $ | 519 |  |  | $ | 987 |  |  | $ | 1,680 |  |  | $ | 2,341 |
Digital Printing and Enterprise |  |  | 284 |  |  |  | 519 |  |  |  | 939 |  |  |  | 1,099 |
All Other |  |  | 2 |  |  |  | 36 |  |  |  | 100 |  |  |  | 145 |
Consolidated total |  | $ | 805 |  |  | $ | 1,542 |  |  | $ | 2,719 |  |  | $ | 3,585 |
|  | Successor |  |  | Predecessor |
(in millions) |  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Graphics, Entertainment and Commercial Films |  | $ | (37 | ) |  | $ | 5 |  |  | $ | (210 | ) |  | $ | (8 | )
Digital Printing and Enterprise |  |  | (59 | ) |  |  | (37 | ) |  |  | (280 | ) |  |  | (613 | )
Total of reportable segments |  | $ | (96 | ) |  | $ | (32 | ) |  | $ | (490 | ) |  | $ | (621 | )
All Other |  |  | (3 | ) |  |  | - |  |  |  | (3 | ) |  |  | 8 |
Restructuring costs and other |  |  | 17 |  |  |  | 49 |  |  |  | 232 |  |  |  | 120 |
Corporate components of pension and OPEB income (expense) (1) |  |  | 67 |  |  |  | 43 |  |  |  | (2 | ) |  |  | 61 |
Other operating (expense) income, net |  |  | (2 | ) |  |  | 495 |  |  |  | 86 |  |  |  | 56 |
Legal contingencies, settlements and other |  |  | (3 | ) |  |  | - |  |  |  | 1 |  |  |  | - |
Loss on early extinguishment of debt, net |  |  | - |  |  |  | 8 |  |  |  | 7 |  |  |  | - |
Interest expense |  |  | 22 |  |  |  | 106 |  |  |  | 139 |  |  |  | 138 |
Other income (charges), net |  |  | 12 |  |  |  | (13 | ) |  |  | 21 |  |  |  | (3 | )
Reorganization items, net |  |  | 16 |  |  |  | (2,026 | ) |  |  | 843 |  |  |  | - |
Consolidated (loss) earnings from continuing operations before income taxes |  | $ | (74 | ) |  | $ | 2,356 |  |  | $ | (1,610 | ) |  | $ | (757 | )
(1) Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, amortization of prior service credits related to the U.S. Postretirement Benefit Plan and special termination benefits, curtailments and settlement components of pension and other postretirement benefit expenses, except for settlements in connection with the chapter 11 bankruptcy proceedings that are recorded in Reorganization items, net and curtailments and settlements included in Earnings (loss) from discontinued operations, net of income taxes in the Consolidated Statement of Operations.
(in millions) |  | Successor |  |  | Predecessor |
|  | December 31, |  |  | December 31, |  |  | December 31, |
| 2013 |  |  | 2012 |  |  | 2011 |
Segment total assets: |  |  |  |  |  |  |  |  |
Graphics, Entertainment and Commercial Films |  | $ | 1,322 |  |  | $ | 1,350 |  |  | $ | 1,451 |
Digital Printing and Enterprise |  |  | 681 |  |  |  | 524 |  |  |  | 549 |
Total of reportable segments |  |  | 2,003 |  |  |  | 1,874 |  |  |  | 2,000 |
All Other |  |  | 156 |  |  |  | 189 |  |  |  | 607 |
Cash and cash equivalents |  |  | 844 |  |  |  | 1,135 |  |  |  | 861 |
Deferred income tax assets |  |  | 102 |  |  |  | 545 |  |  |  | 509 |
Assets held for sale |  |  | 95 |  |  |  | 578 |  |  |  | 699 |
Consolidated total assets |  | $ | 3,200 |  |  | $ | 4,321 |  |  | $ | 4,676 |
(in millions) |  |  |  |  |  |  |  |  |  |  |  |
Intangible asset amortization expense from continuing operations: |  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
Graphics, Entertainment and Commercial Films |  | $ | 3 |  |  | $ | 7 |  |  | $ | 21 |  |  | $ | 33 |
Digital Printing and Enterprise |  |  | 5 |  |  |  | 3 |  |  |  | 5 |  |  |  | 6 |
Consolidated total |  | $ | 8 |  |  | $ | 10 |  |  | $ | 26 |  |  | $ | 39 |
(in millions) |  |  |  |  |  |  |  |  |  |  |  |
Depreciation expense from continuing operations: |  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
Graphics, Entertainment and Commercial Films |  | $ | 46 |  |  | $ | 61 |  |  | $ | 100 |  |  | $ | 106 |
Digital Printing and Enterprise |  |  | 13 |  |  |  | 20 |  |  |  | 41 |  |  |  | 49 |
Sub-total |  |  | 59 |  |  |  | 81 |  |  |  | 141 |  |  |  | 155 |
Other |  |  | 8 |  |  |  | 6 |  |  |  | 29 |  |  |  | 56 |
Restructuring-related depreciation |  |  | - |  |  |  | 4 |  |  |  | 12 |  |  |  | 10 |
Consolidated total |  | $ | 67 |  |  | $ | 91 |  |  | $ | 182 |  |  | $ | 221 |
|  | Successor |  |  | Predecessor |
(in millions) |  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
Capital additions from continuing operations:
Graphics, Entertainment and Commercial Films |  | $ | 13 |  |  | $ | 10 |  |  | $ | 14 |  |  | $ | 35 |
Digital Printing and Enterprise |  |  | 8 |  |  |  | 6 |  |  |  | 18 |  |  |  | 47 |
Sub-total |  |  | 21 |  |  |  | 16 |  |  |  | 32 |  |  |  | 82 |
Other |  |  | - |  |  |  | 2 |  |  |  | 1 |  |  |  | 9 |
Consolidated total |  | $ | 21 |  |  | $ | 18 |  |  | $ | 33 |  |  | $ | 91 |
|  | Successor |  |  | Predecessor |
(in millions) |  | Four Months Ended December 31, 2013 |  |  | Eight Months Ended August 31, 2013 |  |  | Year Ended December 31, 2012 |  |  | Year Ended December 31, 2011 |
Net sales to external customers attributed to (1):
The United States |  | $ | 236 |  |  | $ | 515 |  |  | $ | 852 |  |  | $ | 1,162 |
Europe, Middle East and Africa |  | $ | 287 |  |  | $ | 548 |  |  | $ | 966 |  |  | $ | 1,225 |
Asia Pacific |  |  | 207 |  |  |  | 330 |  |  |  | 660 |  |  |  | 808 |
Canada and Latin America |  |  | 75 |  |  |  | 149 |  |  |  | 241 |  |  |  | 390 |
Non U.S. countries total |  | $ | 569 |  |  | $ | 1,027 |  |  | $ | 1,867 |  |  | $ | 2,423 |
Consolidated total |  | $ | 805 |  |  | $ | 1,542 |  |  | $ | 2,719 |  |  | $ | 3,585 |
(1) | Sales are reported in the geographic area in which they originate. The Company’s operations in Japan generated more than 10% of net sales in the year ended December 31, 2012, totaling $274 million. No other non-U.S. country generated more than 10% of net sales in the four months ended December 31, 2013, the eight months ended August 31, 2103 or the years ended December 31, 2012 and 2011.
|  | Successor |  |  | Predecessor |
(in millions) |  | December 31, 2013 |  |  | December 31, 2012 |  |  | December 31, 2011 |
Property, plant and equipment, net located in:
The United States |  | $ | 378 |  |  | $ | 395 |  |  | $ | 519 |
Europe, Middle East and Africa |  | $ | 91 |  |  | $ | 85 |  |  | $ | 112 |
Asia Pacific |  |  | 83 |  |  |  | 96 |  |  |  | 134 |
Canada and Latin America |  |  | 132 |  |  |  | 31 |  |  |  | 31 |
Non U.S. countries total (1) |  | $ | 306 |  |  | $ | 212 |  |  | $ | 277 |
Consolidated total |  | $ | 684 |  |  | $ | 607 |  |  | $ | 796 |
(1) | Of the total non U.S. property, plant and equipment in 2013, $113 million are located in Brazil and in 2011; $94 million are located in China. No other non U.S. country had greater than 10% of property, plant and equipment in 2013, 2012 or 2011.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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