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Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

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

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

ASU 2014-09 [Member]

Summary of Impact of Adoption of Accounting Standards on Consolidated Financial Statements [Table Text Block]

The cumulative effect of the changes made to the Consolidated Statement of Financial Position for January 1, 2018 for the adoption of ASU 2014-09 were as follows.  The net reduction in opening retained earnings primarily reflected the impact related to brand licensing revenues.

(in millions)		Balance at December 31, 2017			Adjustments Due to ASU 2014-09			Balance at January 1, 2018
Liabilities
Other current liabilities		$	211		$	2		$	213
Other long-term liabilities			202			8			210
Deficit
Accumulated Deficit			(174	)		(10	)		(184	)

The impact of the adoption on the Consolidated Statement of Operations and Consolidated Statement of Financial Position are presented in the tables below.  For the year ended December 31, 2018, Kodak recognized $3 million of the $10 million cumulative effect adjustment recorded under ASC 606, however, this revenue was offset by $3 million of revenue under new brand licensing arrangements that was deferred under ASC 606 but would have been recognized in 2018 under ASC 605.

		Year Ended December 31, 2018
(in millions)		As Reported				Amounts without Adoption of ASU 2014-09				Effect of Change Higher (Lower)
Revenues
Sales		$	1,044			$	1,044			$	—
Services		$	281				281				—
Total revenues			1,325				1,325				—
Net loss		$	(16	)		$	(16	)		$	—

		December 31, 2018
(in millions)		As Reported			Balances without Adoption of ASU 2014-09			Effect of Change Higher (Lower)
Liabilities
Other current liabilities		$	213		$	209		$	4
Other long-term liabilities			179			173			6
Deficit
Accumulated Deficit			(200	)		(190	)		(10	)

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