Note 3 - Fresh Start Accounting (Details) - Adjustments of Statement of Financial Position (USD $) In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 03, 2013	Sep. 03, 2013 Predecessor [Member] Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]		Sep. 03, 2013 Predecessor [Member] Repayment of All Term Loans from Junior DIP Credit Agreement [Member]		Sep. 03, 2013 Predecessor [Member] Accrued and Unpaid Interest Related to the Repayment of Debt [Member]		Sep. 03, 2013 Predecessor [Member] Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]		Sep. 03, 2013 Predecessor [Member] Successor Adjustments [Member]		Sep. 03, 2013 Predecessor [Member] Predecessor Adjustments [Member]		Sep. 03, 2013 Predecessor [Member] Expiration of Tax Attributes [Member]		Sep. 03, 2013 Predecessor [Member] Includes Cash Collateralization for Letters of Credit [Member]		Sep. 03, 2013 Predecessor [Member]		Aug. 31, 2013 Predecessor [Member]	Jun. 30, 2013 Predecessor [Member]	Dec. 31, 2012 Predecessor [Member]	Sep. 30, 2012 Predecessor [Member]	Dec. 31, 2011 Predecessor [Member]	Sep. 03, 2013 Reorganization Adjustments [Member] Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Accrued Expenses Related to the Emergence Credit Facilities [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Success Fees Accrued Upon Emergence [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Repayment of All Term Loans from Junior DIP Credit Agreement [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Principal Short Term Borrowings of Emergence Credit Facility [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Accrued and Unpaid Interest Related to the Repayment of Debt [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Expiration of Tax Attributes [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Proceeds from Issuance of Term Loans Under Emergence Credit Facility [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Successor Adjustments [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Predecessor Adjustments [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Expiration of Tax Attributes [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Write-Off of Unamortized Debt Issuance Costs [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Includes Cash Collateralization for Letters of Credit [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Debt Issuance Costs [Member]		Sep. 03, 2013 Reorganization Adjustments [Member] Write-Off of Deferred Debt Issuance Costs [Member]		Sep. 03, 2013 Reorganization Adjustments [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Accrued and Unpaid Interest Related to the Repayment of Debt [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Expiration of Tax Attributes [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Decrease in Net Deferred Tax Assets Associated With Fresh Start Accounting [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Successor Adjustments [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Expiration of Tax Attributes [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Includes Cash Collateralization for Letters of Credit [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Debt Issuance Costs [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member] Write-Off of Deferred Debt Issuance Costs [Member]		Sep. 03, 2013 Fresh Start Adjustments [Member]		Sep. 03, 2013 Successor [Member] Claims Expected to be Satisfied in Cash Reclassified from Liabilities Subject to Compromise [Member]	Sep. 03, 2013 Successor [Member] Repayment of All Term Loans from Junior DIP Credit Agreement [Member]	Sep. 03, 2013 Successor [Member] Accrued and Unpaid Interest Related to the Repayment of Debt [Member]	Sep. 03, 2013 Successor [Member] Repayment of all Loans Outstanding under the 9.75% Senior Secured Notes [Member]	Sep. 03, 2013 Successor [Member] Successor Adjustments [Member]	Sep. 03, 2013 Successor [Member] Expiration of Tax Attributes [Member]	Sep. 03, 2013 Successor [Member] Includes Cash Collateralization for Letters of Credit [Member]	Sep. 30, 2013 Successor [Member]	Sep. 03, 2013 Successor [Member]	Aug. 31, 2013 Successor [Member]
Current Assets
Cash and cash equivalents																			$ 1,070	[1]	$ 898		$ 1,135	$ 1,132	$ 861																																	$ (172)	[2]																												$ 839	$ 898
Restricted cash																			24	[1]																																						98	[3]																													122
Receivables, net																			492	[1]			611																																																																541	492
Inventories, net																			435	[1]	435		420																																																							67	[4]								469	502	502
Assets held for sale																			109	[1]			578																																																							8	[5]								123	117
Other current assets															77	[1]							92																									8	[6]	(1)	[7]																			(42)	[8]														42		47
Total current assets																			2,207	[1]			2,843																																			(67)																				33									2,121	2,173
Property, plant & equipment, net																			507	[1]			607																																																							220	[9]								723	727
Goodwill																			56	[1]	56		132																																																							32	[10]								88	88
Intangible assets, net																			43	[1]			61																																																							192	[11]								232	235
Deferred income taxes																			22	[1]																																						(21)	[6]																			55	[8]									56
Other long-term assets																	202	[1]					208																													15	[12]	8	[13]	(8)	[14]															(26)	[15]	(8)	[16]	1	[17]									184	184
TOTAL ASSETS																			3,037	[1]			4,321																																			(73)																				499									3,410	3,463
Current Liabilities
Accounts payable, trade			317	[1]																			355			6	[18]	3	[19]	13	[20]	13																																																339							324
Short-term borrowings and current portion of long-term debt					681	[1]																	699									(641)	[21]	4	[22]																																														44						4
Other current liabilities							600	[1]															814			38	[23]									(17)	[24]	(13)	[6]																					(8)	[25]	(14)	[17]																			586					599
Liabilities held for sale																			45	[1]			1,781																																																							(3)	[5]								46	42
Total current liabilities																			1,643	[1]			3,649																																			(607)																				(25)									973	1,011
Long-term debt, net of current portion		375							370	[1]													740																	(370)	[26]	665	[27]																					11	[28]													11					676				675
Pension and other postretirement liabilities																			411	[1]			506																																			156	[29]																			178	[17]								734	745
Other long-term liabilities	18																		318	[1]			395																																			61	[29]							(53)	[30]											82	[8]								412	408
Liabilities subject to compromise		9																	2,475	[1]			2,708																																			(2,475)	[29]
Total liabilities																			5,217	[1]			7,998																																			(2,570)																				193									2,794	2,840
Equity (Deficit)
Common stock												[1]	978	[1]									978																						[31]	(978)	[32]
Additional paid-in capital												[1]	1,105	[1]									1,105																					540	[31]	(1,105)	[32]																					73	[33]															613			613
Retained earnings (deficit)																			2,446	[1]			2,600																																			(1,671)	[34]																			(775)	[35]								(18)
Accumulated other comprehensive loss																			(1,008)	[1]		(2,153)	(2,616)																																																							1,008	[35]								9
																			3,521	[1]			2,067																																			(3,214)																				306									604	613
Less: Treasury stock (Predecessor)																			(5,711)	[1]			(5,746)																																			5,711	[32]
Total Eastman Kodak Company shareholders' (deficit) equity																			(2,190)	[1]			(3,679)																																			2,497																				306									604	613
Noncontrolling interests																			10	[1]			2																																																																12	10
Total equity (deficit)																			(2,180)	[1]			(3,677)																																			2,497																				306									616	623	623
TOTAL LIABILITIES AND EQUITY (DEFICIT)																			$ 3,037	[1]			$ 4,321																																			$ (73)																				$ 499									$ 3,410	$ 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 24, "Discontinued Operations" for additional information.

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

[3] 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 2, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings" for additional information regarding the EBP Settlement Agreement.

[4] 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.The following table summarizes the components of inventory as of August 31, 2013, and the fair value at September 1, 2013:

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

[6] 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 12, "Income Taxes" for additional information.

[7] 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.

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

[9] 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.The following table summarizes the components of property, plant and equipment, net as of August 31, 2013, and the fair value at September 1, 2013:

[10] 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:

[11] 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.

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

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

[14] 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.

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

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

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

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

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

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

[21] 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.

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

[23] 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.

[24] 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.

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

[26] 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.

[27] 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 are recorded as short-term borrowings pursuant to the terms of the Emergence Credit Facility.

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

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

[30] 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.

[31] 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.

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

[33] 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.

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

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