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Note 7 - Property, Plant and Equipment, Net
9 Months Ended
Sep. 30, 2013
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
NOTE 7: PROPERTY, PLANT AND EQUIPMENT, NET

   
Successor
   
Predecessor
 
(in millions)
 
As of
September 30, 2013
   
As of
December 31, 2012
 
Land
  $ 120     $ 39  
Buildings and building improvements
    181       1,156  
Machinery and equipment
    404       3,138  
Construction in progress
    35       28  
      740       4,361  
Accumulated depreciation
    (17 )     (3,754 )
Property, plant and equipment, net
  $ 723     $ 607  

In connection with the application of fresh start accounting on September 1, 2013, Kodak recorded fair value adjustments disclosed in Note 3, “Fresh Start Accounting.” Accumulated depreciation was therefore eliminated as of that date.