Note 14 - Segment Information

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 14: SEGMENT INFORMATION

Current Segment Reporting Structure

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.  A description of the segments follows.

Graphics, Entertainment and Commercial Films: The Graphics, Entertainment and Commercial Films Segment encompasses Graphics, Entertainment Imaging & Commercial Films, and Kodak’s intellectual property and brand licensing activities. Product and service offerings include: digital plates, computer to plate output devices, digital controllers, unified workflow solutions, and entertainment imaging and commercial films.

Digital Printing and Enterprise: The Digital Printing and Enterprise Segment encompasses Digital Printing, Packaging and Functional Printing, Enterprise Services & Solutions, and Consumer Inkjet Systems.

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, a variable interest entity.

Segment financial information is shown below:

	Three Months Ended
	March 31,
	Successor		Predecessor
(in millions)	2014		2013
Revenues from continuing operations:
Graphics, Entertainment & Commercial Films	$	316	$	386
Digital Printing and Enterprise		166		197
All Other		-		11
Consolidated total	$	482	$	594

	Three Months Ended
	March 31,
(in millions)	Successor			Predecessor
	2014			2013
Segment (loss) earnings and Consolidated (loss) earnings from continuing operations before income taxes
Graphics, Entertainment and Commercial Films	$	(30	)	$	16
Digital Printing and Enterprise		(25	)		(18	)
Total of reportable segments		(55	)		(2	)
All Other		(3	)		(2	)
Restructuring costs and other		(13	)		(13	)
Corporate components of pension and   OPEB income (1)		30			12
Other operating income, net		-			494
Loss on early extinguishment of debt, net		-			6
Interest expense		16			24
Other income (charges), net		2			(8	)
Reorganization items, net		5			120
Consolidated (loss) earnings  from continuing   operations before income taxes	$	(60	)	$	331

(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.