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Note 11 - Shareholders' Equity
 9 Months Ended
Sep. 30, 2015
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
NOTE 11: SHAREHOLDERS’ EQUITY

Kodak has 560 million shares of authorized stock, consisting of: (i) 500 million shares of common stock, par value $0.01 per share and (ii) 60 million shares of preferred stock, no par value, issuable in one or more series.  As of September 30, 2015 and December 31, 2014, there were 42.0 million shares of common stock and 41.9 million shares of common stock, respectively, and no shares of preferred stock outstanding. Treasury stock consisted of approximately 0.3 million shares and 0.2 million shares at September 30, 2015 and December 31, 2014, respectively.

Stock-Based Compensation

Kodak may settle a portion of its 2015 incentive compensation plans with a variable amount of common stock based on the stock price at the time of settlement.  The plans include minimum performance gates and annual performance metrics for 2015.  The amount of incentive compensation to be paid will depend on performance against the metrics.  The fair value of the awards is determined based on a targeted dollar amount for the expected performance against the plans’ criteria as of the balance sheet date.  The actual number of shares to be issued will be determined at the end of the performance period based on actual results achieved by Kodak and the stock price on the date of issuance.  The shares will be issued under the 2013 Omnibus Incentive Plan.  Stock compensation expense associated with these awards for the three and nine months ended September 30, 2015 represented approximately $2 million and $9 million, respectively, of the total stock compensation expense recorded by Kodak of $6 million and $17 million, respectively.