Note 25 - Fresh Start Accounting (Details) - Adjustments of Statement of Financial Position (USD $) In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013		Aug. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 02, 2013	Sep. 01, 2013
Current Assets
Cash and cash equivalents	$ 712	$ 844
Receivables, net	414	571
Inventories, net	349	358
Assets held for sale	14	95
Other current assets	30	55
Total current assets	1,550	1,971
Property, plant & equipment, net	524	684
Goodwill	96	88
Intangible assets, net	182	219
Other long-term assets	129	105
TOTAL ASSETS	2,556	3,200
Current Liabilities
Accounts payable, trade	212	281
Short-term borrowings and current portion of long-term debt	5	4
Other current liabilities	372	562
Liabilities held for sale	10	38
Total current liabilities	599	885
Long-term debt, net of current portion	672	674	375
Pension and other postretirement liabilities	662	572
Other long-term liabilities	324	421	18
Liabilities subject to compromise			9
Total liabilities	2,257	2,552
Equity (Deficit)
Common stock	0	0
Additional paid in capital	621	613
Retained earnings (deficit)	(204)	(81)
Accumulated other comprehensive loss	(136)	99
Less: Treasury stock (Predecessor)	(4)	(3)
Total Eastman Kodak Company shareholders' (deficit) equity	277	628
Noncontrolling interests	22	20
Total equity (deficit)	299	648
TOTAL LIABILITIES AND EQUITY (DEFICIT)	2,556	3,200
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Predecessor [Member]
Current Liabilities
Accounts payable, trade			317	[1]
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade			6	[2]
Other current liabilities			38	[3]
Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member] | Successor [Member]
Current Liabilities
Accounts payable, trade			339
Accrued Expenses Related to the Emergence Credit Facilities [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade			3	[4]
Success Fees Accrued Upon Emergence [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade			13	[5]
Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Predecessor [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt			681	[1]
Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade			13
Short-term borrowings and current portion of long-term debt			(641)	[6]
Repayment of All Term Loans from Junior DIP Credit Agreement [Member] | Successor [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt			44
Principal Short-term Borrowings of Emergence Credit Facility [Member] | Reorganization Adjustments [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt			4	[7]
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Predecessor [Member]
Current Liabilities
Other current liabilities			600	[1]
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Reorganization Adjustments [Member]
Current Liabilities
Other current liabilities			(17)	[8]
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other current liabilities			(8)	[9]
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Successor [Member]
Current Liabilities
Other current liabilities			586
Expiration of Tax Attributes [Member] | Reorganization Adjustments [Member]
Current Liabilities
Other current liabilities			(13)	[10]
Expiration of Tax Attributes [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other current liabilities			(14)	[11]
Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Predecessor [Member]
Current Liabilities
Long-term debt, net of current portion			370	[1]
Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Reorganization Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion			(370)	[12]
Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion			11	[13]
Repayment of All Loans Outstanding under the 9.75% Senior Secured Notes [Member] | Successor [Member]
Current Liabilities
Long-term debt, net of current portion			676
Proceeds from Issuance of Term Loans under Emergence Credit Facility [Member] | Reorganization Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion			665	[14]
Decrease in Net Deferred Tax Assets Associated with Fresh Start Accounting [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other long-term liabilities			(53)	[15]
Successor Adjustments [Member] | Predecessor [Member]
Equity (Deficit)
Common stock				[1]
Additional paid in capital				[1]
Successor Adjustments [Member] | Reorganization Adjustments [Member]
Equity (Deficit)
Common stock				[16]
Additional paid in capital			540	[16]
Successor Adjustments [Member] | Fresh Start Adjustments [Member]
Equity (Deficit)
Additional paid in capital			73	[17]
Successor Adjustments [Member] | Successor [Member]
Equity (Deficit)
Additional paid in capital			613
Predecessor Adjustments [Member] | Predecessor [Member]
Equity (Deficit)
Common stock			978	[1]
Additional paid in capital			1,105	[1]
Predecessor Adjustments [Member] | Reorganization Adjustments [Member]
Equity (Deficit)
Common stock			(978)	[18]
Additional paid in capital			(1,105)	[18]
Predecessor [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets			77	[1]
Predecessor [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets			202	[1]
Predecessor [Member]
Current Assets
Cash and cash equivalents			1,070	[1]	898	1,135	861
Restricted cash			24	[1]
Receivables, net			492	[1]
Inventories, net			435	[1]	435
Assets held for sale			109	[1]
Total current assets			2,207	[1]
Property, plant & equipment, net			507	[1]		607
Goodwill			56	[1]	56	132
Intangible assets, net			43	[1]
Deferred income taxes			22	[1]
TOTAL ASSETS			3,037	[1]		4,321
Current Liabilities
Liabilities held for sale			45	[1]
Total current liabilities			1,643	[1]
Pension and other postretirement liabilities			411	[1]
Other long-term liabilities			318	[1]
Liabilities subject to compromise			2,475	[1]
Total liabilities			5,217	[1]
Equity (Deficit)
Retained earnings (deficit)			2,446	[1]
Accumulated other comprehensive loss			(1,008)	[1]
			3,521	[1]
Less: Treasury stock (Predecessor)			(5,711)	[1]
Total Eastman Kodak Company shareholders' (deficit) equity			(2,190)	[1]
Noncontrolling interests			10	[1]
Total equity (deficit)			(2,180)	[1]	10	(3,677)	(2,350)
TOTAL LIABILITIES AND EQUITY (DEFICIT)			3,037	[1]
Reorganization Adjustments [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets			8	[10]
Reorganization Adjustments [Member] | Write-off of Unamortized Debt Issuance Costs [Member]
Current Assets
Other current assets			(1)	[19]
Reorganization Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets			15	[20]
Reorganization Adjustments [Member] | Debt Issuance Costs [Member]
Current Assets
Other long-term assets			8	[21]
Reorganization Adjustments [Member] | Write-off of Deferred Debt Issuance Costs [Member]
Current Assets
Other long-term assets			(8)	[22]
Reorganization Adjustments [Member]
Current Assets
Cash and cash equivalents			(172)	[23]
Restricted cash			98	[24]
Total current assets			(67)
Deferred income taxes			(21)	[10]
TOTAL ASSETS			(73)
Current Liabilities
Total current liabilities			(607)
Pension and other postretirement liabilities			156	[25]
Other long-term liabilities			61	[25]
Liabilities subject to compromise			(2,475)	[25]
Total liabilities			(2,570)
Equity (Deficit)
Retained earnings (deficit)			(1,671)	[26]
			(3,214)
Less: Treasury stock (Predecessor)			5,711	[18]
Total Eastman Kodak Company shareholders' (deficit) equity			2,497
Total equity (deficit)			2,497
TOTAL LIABILITIES AND EQUITY (DEFICIT)			(73)
Fresh Start Adjustments [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets			(42)	[27]
Fresh Start Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets			(26)	[28]
Fresh Start Adjustments [Member] | Debt Issuance Costs [Member]
Current Assets
Other long-term assets			(8)	[29]
Fresh Start Adjustments [Member] | Write-off of Deferred Debt Issuance Costs [Member]
Current Assets
Other long-term assets			1	[11]
Fresh Start Adjustments [Member]
Current Assets
Inventories, net			67	[30]
Assets held for sale			8	[31]
Total current assets			33
Property, plant & equipment, net			220	[32]
Goodwill			32	[33]
Intangible assets, net			192	[34]
Deferred income taxes			55	[27]
TOTAL ASSETS			499
Current Liabilities
Liabilities held for sale			(3)	[31]
Total current liabilities			(25)
Long-term debt, net of current portion			11
Pension and other postretirement liabilities			178	[11]
Other long-term liabilities			82	[27]
Total liabilities			193
Equity (Deficit)
Retained earnings (deficit)			(775)	[35]
Accumulated other comprehensive loss			1,008	[35]
			306
Total Eastman Kodak Company shareholders' (deficit) equity			306
Total equity (deficit)			306
TOTAL LIABILITIES AND EQUITY (DEFICIT)			499
Successor [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets			42
Successor [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets			184
Successor [Member]
Current Assets
Cash and cash equivalents	712	844	898		898
Restricted cash			122
Receivables, net	414	571	492
Inventories, net	349	358	502						502
Assets held for sale			117
Total current assets			2,173
Property, plant & equipment, net	524	684	727
Goodwill	96	88	88						88
Intangible assets, net			235
Deferred income taxes			56
TOTAL ASSETS	2,556	3,200	3,463						3,463
Current Liabilities
Other current liabilities	372	562
Liabilities held for sale			42
Total current liabilities			1,011
Pension and other postretirement liabilities			745
Other long-term liabilities			408
Total liabilities			2,840
Equity (Deficit)
			613
Total Eastman Kodak Company shareholders' (deficit) equity			613
Noncontrolling interests			10
Total equity (deficit)	299	648	623					623
TOTAL LIABILITIES AND EQUITY (DEFICIT)			$ 3,463

[1] 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 27, "Discontinued Operations" for additional information.

[2] Represents $6 million in claims expected to be satisfied in cash that were reclassified from Liabilities subject to compromise.

[3] Represents $29 million in claims expected to be settled in cash and $9 million of liabilities that have been retained by Kodak in accordance with the Plan that have been reclassified from Liabilities subject to compromise.

[4] Represents $3 million of accrued expenses related to the Emergence Credit Facilities that have been deferred and recorded as part of Other Current assets.

[5] Represents $13 million in success fees accrued upon emergence that have been included in Reorganization items, net in the Consolidated Statement of Operations.

[6] On the Effective Date, the Company repaid in full all term loans outstanding under the Junior DIP Credit Agreement for an aggregate remaining principal amount of approximately $644 million offset by $3 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.

[7] Represents $4 million of principal amount recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.

[8] On the Effective Date, the Company paid $7 million of accrued and unpaid interest related to the repayment of debt and $10 million in administrative claims that was included within Other current liabilities.

[9] Represents the revaluation of deferred revenues to the fair value of Kodak's related future performance obligations.

[10] Reflects the expiration of tax attributes, which was fully offset by a corresponding decrease in Kodak's U.S. valuation allowance, as a result of the Debtors' emergence from chapter 11 bankruptcy proceedings. Refer to Note 14, "Income Taxes" for additional information.

[11] Represents the revaluation of pension and other postretirement obligations. Refer to Note 16, "Retirement plans "and Note 17, "Other postretirement benefits" for additional information.

[12] On the Effective Date, the Company repaid in full all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 for an aggregate principal amount of approximately $375 million offset by $5 million of unamortized debt discount that was written off upon repayment of the debt and is included in Reorganization items, net in the Consolidated Statement of Operations.

[13] Represents the write-off of unamortized debt discounts related to the Emergence Credit Facilities based on the fair value of debt.

[14] Upon issuance of the Term Loans under the Emergence Credit Facility, the Company received net proceeds of approximately $669 million, of which $4 million of the principal amount of the loans is recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.

[15] Represents $38 million decrease in capitalized lease obligations determined based on market rents, $19 million decrease related to the remeasurement of employee benefit obligations offset by net $4 million increase in fair value adjustment related to asset retirement obligations and other miscellaneous liabilities.

[16] Reflects the issuance of 34 million shares of common stock at a per share price of $11.94 in connection with the Rights Offering, 6 million shares of common stock issued to the holders of general unsecured and retiree committee unsecured claims valued at $14.11 per share, 1.7 million shares of common stock valued at $14.11 per share issued to the Backstop Parties in connection with the Backstop Commitment Agreement, 0.1 million shares of common stock issued under Kodak's 2013 Omnibus Incentive Plan on the Effective Date, and issuance of warrants valued at $24 million.

[17] Reflects the increase in fair value of the 34 million shares of common stock issued in connection with the Rights Offering from $11.94 to $14.11 per share.

[18] Reflects the cancellation of Predecessor Company equity to retained earnings.

[19] 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.

[20] Represents the funding of $15 million in cash collateralization for letters of credit under the ABL Credit Facility.

[21] Represents $8 million of debt issuance costs incurred related to the Emergence Credit Facilities.

[22] Represents the write-off of $5 million of deferred debt issuance costs upon repayment in full of all loans outstanding under the 9.75% senior secured notes due 2018 and 10.625% senior secured notes due 2019 and the write-off of $3 million of deferred equity issuance costs. These amounts have been included in Reorganization items, net in the Consolidated Statement of Operations.

[23] Reflects the net cash payments recorded as of the Effective Date from implementation of the Plan:

[24] Reflects the funding of $80 million to the professional fee escrow account for professional fees accrued at emergence and $18 million related to the EBP Settlement Agreement. Refer to Note 24, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings" for additional information regarding the EBP Settlement Agreement.

[25] Liabilities subject to compromise were settled as follows in accordance with the Plan:

[26] Reflects the cumulative impact of the reorganization adjustments discussed above:

[27] Represents the net decrease in tax assets and tax liabilities associated with adjustments for fresh start accounting.

[28] Represents the write-off of deferred costs under various licensing transactions now being reflected in intangible assets.

[29] Represents the write-off of unamortized debt issuance costs related to the Emergence Credit Facilities.

[30] 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.

[31] Represents fair value adjustment to the assets and liabilities of the Company's Personalized Imaging and Document Imaging businesses in delayed close countries.

[32] 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.

[33] 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:

[34] 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.

[35] Reflects the cumulative impact of fresh start adjustments as discussed above and the elimination of the Predecessor Company's accumulated other comprehensive loss.