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⁾

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.

(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⁾

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.