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Note 2 - Emergence from Voluntary Reorganization Under Chapter 11 Proceedings (Details) (USD $)
In Millions, except Share data, unless otherwise specified
 0 Months Ended 1 Months Ended 3 Months Ended 12 Months Ended 1 Months Ended 0 Months Ended 1 Months Ended 0 Months Ended 0 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended 8 Months Ended 0 Months Ended 8 Months Ended 12 Months Ended 12 Months Ended 4 Months Ended 0 Months Ended 0 Months Ended 0 Months Ended 0 Months Ended 0 Months Ended 0 Months Ended
Sep. 03, 2013
Jun. 17, 2013
Feb. 02, 2013
Jan. 31, 2013
Sep. 30, 2013
Aug. 31, 2013
Dec. 31, 2012
Dec. 31, 2013
Jan. 31, 2013
Unsecured Pre-Petition Claim [Member]
Sep. 03, 2013
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]
Reorganization Adjustments [Member]
Sep. 03, 2013
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]
Predecessor [Member]
Sep. 03, 2013
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]
Successor [Member]
Sep. 03, 2013
Success Fees Accrued Upon Emergence [Member]
Reorganization Adjustments [Member]
Accounts Payable and Accrued Liabilities [Member]
Sep. 03, 2013
Success Fees Accrued Upon Emergence [Member]
Reorganization Adjustments [Member]
Sep. 03, 2013
Repayment of All Term Loans from Junior DIP Credit Agreement [Member]
Reorganization Adjustments [Member]
Sep. 03, 2013
Decreased Capitalized Lease Obligations [Member]
Fresh Start Adjustments [Member]
Sep. 03, 2013
Decrease Remeasurement of Employee Benefit Obligations [Member]
Fresh Start Adjustments [Member]
Sep. 03, 2013
Increase Fair Value Adjustment Asset Retirement Obligations [Member]
Fresh Start Adjustments [Member]
Sep. 30, 2013
125% Warrants [Member]
Sep. 30, 2013
135% Warrants [Member]
Sep. 03, 2013
Rights Offering [Member]
Reflects Increase in Fair Value [Member]
Sep. 03, 2013
Rights Offering [Member]
Jul. 18, 2013
Settlement Parties [Member]
Sep. 03, 2013
2013 Omnibus Incentive Plan [Member]
Sep. 03, 2013
Issued to Holders of General Unsecured Claims [Member]
Sep. 03, 2013
Issued to Backstop Parties, Payment for Fees [Member]
Sep. 03, 2013
Write-Off of Unamortized Debt Issuance Costs [Member]
Reorganization Adjustments [Member]
Sep. 03, 2013
Sales Revenue, Net [Member]
Minimum [Member]
Sep. 03, 2013
Sales Revenue, Net [Member]
Maximum [Member]
Sep. 03, 2013
Royalty Rates [Member]
Minimum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Royalty Rates [Member]
Minimum [Member]
Sep. 03, 2013
Royalty Rates [Member]
Maximum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Royalty Rates [Member]
Maximum [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
In Process Research and Development [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Minimum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Minimum [Member]
Customer-Related Intangible Assets [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Minimum [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Maximum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Maximum [Member]
Customer-Related Intangible Assets [Member]
Sep. 03, 2013
Cost of Capital Discount Rate [Member]
Maximum [Member]
Sep. 03, 2013
Attrition Rates [Member]
Minimum [Member]
Customer-Related Intangible Assets [Member]
Sep. 03, 2013
Attrition Rates [Member]
Maximum [Member]
Customer-Related Intangible Assets [Member]
Jun. 17, 2013
Held in Trust Supporting Environmental Liabilities [Member]
Jun. 17, 2013
Escrow Account [Member]
Sep. 03, 2013
Senior Secured Term Loans [Member]
Sep. 03, 2013
Revolving Credit Facility [Member]
Sep. 03, 2013
Subject to Repayment [Member]
Jun. 17, 2013
Historical [Member]
Dec. 31, 2013
Historical [Member]
Sep. 03, 2013
Reorganization Adjustments [Member]
Sep. 03, 2013
Fresh Start Adjustments [Member]
Dec. 31, 2012
Predecessor [Member]
Technology-Based Intangible Assets [Member]
Dec. 31, 2012
Predecessor [Member]
Customer-Related Intangible Assets [Member]
Aug. 31, 2013
Predecessor [Member]
Junior DIP Credit Agreement Term Loan [Member]
Sep. 02, 2013
Predecessor [Member]
Aug. 31, 2013
Predecessor [Member]
Dec. 31, 2012
Predecessor [Member]
Dec. 31, 2011
Predecessor [Member]
Sep. 03, 2013
Predecessor [Member]
Dec. 31, 2013
Successor [Member]
Technology-Based Intangible Assets [Member]
Dec. 31, 2013
Successor [Member]
Customer-Related Intangible Assets [Member]
Dec. 31, 2013
Successor [Member]
Sep. 03, 2013
Successor [Member]
Aug. 31, 2013
Successor [Member]
Sep. 03, 2013
Gross Proceeds [Member]
Sep. 03, 2013
Net Cash Consideration [Member]
Dec. 31, 2012
Liabilities Held For Sale [Member]
Sep. 03, 2013
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Customer-Related Intangible Assets [Member]
Sep. 03, 2013
In Process Research and Development [Member]
Sep. 03, 2013
Favorable Contracts and Leasehold Improvements [Member]
Sep. 03, 2013
Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]
Sep. 03, 2013
Repayment of 10.625% Senior Secured Notes [Member]
Sep. 03, 2013
Junior DIP Credit Agreement Term Loan [Member]
Sep. 03, 2013
Plan of Reorganization [Member]
Sep. 03, 2013
Issued to Unsecured Creditors and Backstop Parties [Member]
Sep. 03, 2013
Issued to Backstop Parties, Payment for Fees [Member]
Sep. 03, 2013
Issued to Holders of General Unsecured Claims [Member]
Sep. 03, 2013
Issued to Retiree Committee Unsecured Claims [Member]
Sep. 03, 2013
Administrative, Priority or Secured Claims [Member]
Sep. 03, 2013
Initital Registration [Member]
Sep. 03, 2013
KPP Note [Member]
Sep. 03, 2013
Cash Payment [Member]
Sep. 03, 2013
Administrative Claim [Member]
Sep. 03, 2013
General Unsecured Claim [Member]
Sep. 03, 2013
Minimum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Minimum [Member]
Customer-Related Intangible Assets [Member]
Sep. 30, 2013
Minimum [Member]
Sep. 03, 2013
Maximum [Member]
Technology-Based Intangible Assets [Member]
Sep. 03, 2013
Maximum [Member]
Customer-Related Intangible Assets [Member]
Sep. 30, 2013
Maximum [Member]
Note 2 - Emergence from Voluntary Reorganization Under Chapter 11 Proceedings (Details) [Line Items]                                                                                                                                                                                      
Stock Authorized (in Shares) 560,000,000                                                                                                                         560,000,000                                                          
Preferred Stock, Shares Authorized (in Shares) 60,000,000             60,000,000                                                                                                           60                                                          
Preferred Stock, No Par Value (in Dollars per share) $ 0                                                                                                                                                                                    
Common Stock, Shares Authorized (in Shares)               500,000,000                                                                                                                                     500,000,000                                
Common Stock, Par or Stated Value Per Share (in Dollars per share) $ 0.01           $ 994,037.00 [1] $ 0.01                                                                                               $ 446,501.00 [1] $ 2.50 $ 2,326,209.00 [1]       $ 0.01                                                          
Line of Credit Facility, Maximum Borrowing Capacity                                                                                         $ 695 $ 200                                                                                          
Stock Issued During Period, Shares, New Issues (in Shares) 6,000,000                                         34,000,000   100,000 6,000,000 1,700,000                                                                                                   34,000,000 1,700,000 2,100,000 2,100,000                        
Share Price (in Dollars per share)         $ 14.11                               $ 14.11 $ 11.94     $ 14.11 $ 14.11                                                                                                   $ 11.94                              
Stock Issued During Period, Value, New Issues                                                                                                             613                                         406                              
Investment Warrants, Exercise Price (in Dollars per share)                                                                                                                                                           $ 14.93 $ 16.12                        
Bankruptcy Claims, Amount Paid to Settle Claims                                                                                                                                                               94       15              
Stockholder's Percentage of Outstanding Common Stock Potentially Requiring Securities Offering 25.00%                                                                                                                                                               10.00%                    
Minimum Aggregate Market Value of Potential Stock Issuance 75                                                                                                                                                                                    
Bankruptcy Claims, Amount of Claims Filed 2,800                                           244                                                                                                                           635            
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent                                                                                                   156 [2] 178 [3]           506   411 [4]     572 745       1,500                                                
Proceeds from Divestiture of Businesses 650                                                                                                             35                                                                      
Proceeds from Sale of Intangible Assets     530 530                                                                                     35                                   525 325                               125 200                
Bankruptcy Claims, Amount of Claims Settled 29               70                                                                                                                                                                    
Litigation Settlement, Amount 18 49           49                                                                     31 18                                                                                              
Environmental Expense and Liabilities                                                                                               99 99                                                                                    
Percentage of Liability Above $99 Million   50.00%           50.00%                                                                                                                                                                      
Other Postretirement Benefits Payments             7.5                                                                                                                                                                        
Debtor Reorganization Items, Provision for Expected Allowed Claims           27                                                                                                   133 856                                                                    
Maximum Percentage of Voting Shares Received by Previous Shareholders         50.00%                                                                                                                                                                            
Enterprise Value         1,000                                                                                                                   1,000                                                 875     1,400
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Discount Rate         29.00%                                                                                                                                                                            
Short-term Debt, Fair Value         44                                                                                                                                                                            
Capital Lease Obligations         14                                                                                                                                                                            
Long-term Debt, Fair Value         676                                                                                                       606         687                                                          
Long Term Debt Percentage of Par Value         97.00%                                                                                                                                                                            
Pension and Postretirement Expected Cash Contributions Discount Rate         3.50%                                                                                                                                                                            
Strike Price (in Dollars per share)                                     $ 14.93 $ 16.12                                                                                                                                              
Warrant Percentage                                     125.00% 135.00%                                                                                                                                              
Fair Value Assumptions, Expected Volatility Rate                                     47.00% 48.00%                                                                                                                                              
Fair Value Assumptions, Expected Dividend Rate         0.00%                                                                                                                                                                            
Fair Value Assumptions, Risk Free Interest Rate         1.67%                                                                                                                                                                            
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period         5 years                                                                                                                                                                            
Other Liabilities, Noncurrent         18                     38 19 4                                                               61 [2] 82 [5]           395   318 [4]     421 408                                                        
Deposit Liabilities, Accrued Interest 7                                                                                                                                                                                    
Emergence And Success Fees Paid At Emergence 9                                                                                                 9                                                                                  
Accrued Professional Fees 80                                                                                                                                                                                    
Other Assets, Current                                                     (1) [6]                                                           24         55                                                          
Cash Collateral for Borrowed Securities 15                                                                                                                                                                                    
Debt Issuance Cost 8                                                                                                                                                                                    
Deferred Debt Issuance Costs Write Off 5                                                                                                                                                                                    
Debt Instrument, Interest Rate, Stated Percentage                                                                                                                                               9.75% 10.625%                                    
Deferred Equity Issuance Costs Write Off 3                                                                                                                                                                                    
Accounts Payable, Trade, Current                   6 [7] 317 [4] 339 3 13 [8] 13                                                                                   355         281                                                          
Repayments of Other Debt 644                                                                                                 644       844   375 142 160       40                                                          
Debt Instrument, Unamortized Discount                                                                                                                                                 5 3                                  
Short-term Debt 4                                                                                                                                                                                    
Interest Paid 7                                                                                                                                                                                    
Administrative Fees Expense 10                                                                                                                                                                                    
Liabilities Subject to Compromise 9                                                                                                 (2,475) [2]             2,708   2,475 [4]                                                                
Long-term Debt, Excluding Current Maturities 375                                                                                                   11           740         674                                                          
Proceeds from Issuance of Other Long-term Debt 669                                                                                                                                                                                    
Proceeds from Other Short-term Debt 4                                                                                                                                                                                    
Warrants Issued Value 24                                                                                                                                                                                    
Inventory, Net                                                                                                     67 [9]         435 420   435 [4]     358 502 502                                                      
Property, Plant and Equipment, Net                                                                                                     220 [10]           607 796 507 [4]     684 727                                                        
Goodwill                                                                                                     32 [11]         56 132   56 [4]     88 88                                                        
Intangible Assets, Net (Excluding Goodwill)                                                                                                     192 [12]           61   43 [4]     219 235                                                        
Intangible Assets Write Off 43                                                                                                                                                                                    
Finite-lived Intangible Assets, Fair Value Disclosure 235                                                                                                                                     131 39   2                                        
Indefinite-Lived Trade Names 54                                                                                                                                                                                    
Concentration Risk, Percentage                                                       0.00% 3.00% 1.00% 0.50% 16.00% 1.00% 40.00% 29.00% 29.00% 27.00% 34.00% 38.00% 32.00% 2.50% 20.00%                                                                                                  
Finite-Lived Intangible Asset, Useful Life                                                                                                       8 years 10 years       10 years     8 years 9 years                 6 years                               4 years 3 years   12 years 10 years  
Indefinite-Lived Intangible Assets (Excluding Goodwill)                                                                                                                                           $ 9                                          
[1] Includes stock awards issued, offset by shares surrendered for taxes
[2] Liabilities subject to compromise were settled as follows in accordance with the Plan:
[3] Represents the revaluation of pension and other postretirement obligations. Refer to Note 19, "Retirement plans "and Note 20, "Other postretirement benefits" for additional information.
[4] On the Effective Date, Kodak completed the sale of substantially all of its assets constituting the Personalized Imaging and Document Imaging businesses to KPP Holdco Limited. This transaction has been reflected in the Predecessor Company period. Refer to Note 26, "Discontinued Operations" for additional information.
[5] Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.
[6] Represents the write-off of unamortized debt issuance costs of $1 million related to the Junior DIP Credit Agreement upon repayment in full of all outstanding term loans on the Effective Date. This amount has been included in Reorganization items, net in the Consolidated Statement of Operations.
[7] Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.
[8] Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.
[9] An adjustment of $67 million was recorded to increase the net book value of inventories to their estimated fair value, which was determined as follows: Fair value of finished goods inventory were determined based on the estimated selling price less costs to sell including disposal and holding period costs, and a reasonable profit margin on the selling and disposal effort. Fair value of work-in-process was determined based on the estimated selling price once completed less total costs to complete the manufacturing effort, costs to sell including disposal and holding period costs, and a reasonable profit on the remaining manufacturing, selling and disposal effort. Fair value of raw materials was determined based on current replacement costs.
[10] An adjustment of $220 million was recorded to increase the net book value of property, plant and equipment to estimated fair value. Fair value was determined as follows: The market, sales comparison or trended cost approach was utilized for land, buildings and building improvements. This approach relies upon recent sales, offerings of similar assets or a specific inflationary adjustment to original purchase price to arrive at a probable selling price. The cost approach was utilized for machinery and equipment. This approach considers the amount required to construct or purchase a new asset of equal utility at current prices, with adjustments in value for physical deterioration, and functional and economic obsolescence. Physical deterioration is an adjustment made in the cost approach to reflect the real operating age of an asset with regard to wear and tear, decay and deterioration that is not prevented by maintenance. Functional obsolescence is the loss in value or usefulness of an asset caused by inefficiencies or inadequacies of the asset, as compared to a more efficient or less costly replacement asset with newer technology. Economic obsolescence is the loss in value or usefulness of an asset due to factors external to the asset, such as the economics of the industry, reduced demand, increased competition or similar factors.
[11] This adjustment eliminated the Predecessor goodwill balance of $56 million and records Successor goodwill of $88 million, which represents the reorganizational value of assets in excess of amounts allocated to identified tangible and intangible assets, as follows:
[12] The net adjustment of $192 million reflects the write-off of existing intangibles of $43 million and an adjustment of $235 million to record the fair value of intangibles, determined as follows: a.Trade names of $54 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the trade names ranging from September 1, 2013 to December 31, 2023, including a terminal year with growth rates ranging from 0% to 3%; ii.Royalty rates ranging from .5% to 1% of expected net sales determined with regard to comparable market transactions and profitability analysis; iii.Discount rates ranging from 27% to 32%, which were based on the after-tax weighted-average cost of capital; and iv.Kodak anticipates using its trade name for an indefinite period. b.Technology based intangibles of $131 million were valued using the income approach, specifically the relief from royalty method based on the following significant assumptions: i.Forecasted revenues attributable to the respective technologies for the period ranging from September 1, 2013 to December 31, 2025; ii.Royalty rates ranging from 1% to 16% determined with regard to comparable market transactions and cash flows of the respective technologies; iii.Discount rates ranging from 29% to 34%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 4 to 12 years. c.Customer related intangibles of $39 million were valued using the income approach, specifically the multi-period excess earnings approach based on the following significant assumptions: i.Forecasted revenues and profit margins attributable to the current customer base for the period ranging from September 1, 2013 to December 31, 2024; ii.Attrition rates ranging from 2.5% to 20%; iii.Discount rates ranging from 29% to 38%, based on the after-tax weighted-average cost of capital; and iv.Economic lives ranging from 3 to 10 years. d.In-process research and development of $9 million was determined using the income approach, specifically the multi-period excess earnings method based on the following significant assumptions: i.Forecasted revenues attributable to the respective research and development projects for the period of September 1, 2013 to December 31, 2019; ii.Discount rate of 40% based on the after-tax weighted-average cost of capital adjusted for perceived risks inherent in the individual assets; and iii.Economic life of 6 years. e.In addition, the Company recorded the fair value of other intangibles of $2 million primarily related to favorable contracts and leasehold improvements that were favorable relative to available market terms.