Note 23 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Year Ended December 31,
	2016		2015		2014
(in millions)
Print Systems	$	1,018	$	1,106	$	1,257
Micro 3D Printing and Packaging		132		128		130
Software and Solutions		86		112		108
Consumer and Film		216		265		352
Enterprise Inkjet Systems		76		84		115
Intellectual Property Solutions		—		1		70
Eastman Business Park		15		13		14
Consolidated total	$	1,543	$	1,709	$	2,046

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2016		2015		2014
Print Systems	$	9	$	9	$	9
Micro 3D Packaging & Printing		7		9		9
Software & Solutions		1		2		2
Consumer & Film		1		1		1
Consolidated total	$	18	$	21	$	21

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2016		2015		2014
Print Systems	$	36	$	39	$	51
Micro 3D Packaging & Printing		7		6		8
Software & Solutions		2		1		2
Consumer & Film		15		30		65
Enterprise Inkjet Systems		3		5		8
Intellectual Property Solutions		1		2		8
Eastman Business Park		4		6		11
Sub-total		68		89		153
Other		16		16		15
Restructuring-related depreciation		-		8		2
Consolidated total	$	84	$	113	$	170

	Year Ended December 31,
(in millions)	2016			2015			2014
Print Systems	$	105		$	99		$	94
Micro 3D Printing and Packaging ⁽⁸⁾		12			11			—
Software & Solutions		4			9			3
Consumer & Film		16			52			66
Enterprise Inkjet Systems		19			20			35
Intellectual Property Solutions		(14	)		(22	)		40
Eastman Business Park		2			2			1
Total of reportable segments		144			171			239
All Other ⁽¹⁾		3			4			4
Corporate components of pension and OPEB income ⁽²⁾		161			133			110
Depreciation and amortization		(102	)		(134	)		(191	)
Restructuring costs and other		(16	)		(37	)		(56	)
Overhead supporting, but not directly absorbed by discontinued operations ⁽³⁾		(15	)		(21	)		(30	)
Stock-based compensation		(8	)		(17	)		(8	)
Change in U.S. vacation benefits ⁽⁴⁾		—			16			—
Consulting and other costs ⁽⁵⁾		(5	)		(14	)		(7	)
Idle costs ⁽⁶⁾		(3	)		(3	)		(4	)
Manufacturing costs originally planned to be absorbed by silver halide touch screen production ⁽⁷⁾		(3	)		(2	)		(1	)
Other operating expense, net excluding gain related to Unipixel termination ⁽⁸⁾		(16	)		(5	)		(9	)
Interest expense ⁽⁹⁾		(60	)		(63	)		(62	)
Loss on early extinguishment of debt, net ⁽⁹⁾		(4	)		—			—
Other charges, net ⁽⁹⁾		(4	)		(21	)		(21	)
Reorganization items, net ⁽⁹⁾		6			(5	)		(13	)
Consolidated earnings (loss) from continuing operations before income taxes	$	78		$	2		$	(49	)

⁽¹⁾	RED utilities variable interest entity (interest and depreciation of RED are included in the respective lines below).

⁽²⁾	Composed of interest cost, expected return on plan assets, amortization of actuarial gains and losses, and curtailments and settlement components of pension and other postretirement benefit expenses.

⁽³⁾

Primarily consists of costs for shared resources allocated to the Prosper Enterprise Inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the Prosper Enterprise Inkjet business discontinued operation in the current year period had the business remained in continuing operations.

⁽⁴⁾

In the fourth quarter of 2015, Kodak changed the timing of when affected U.S. employees earn their vacation benefits, which reduced Kodak’s obligation to employees and the related accrual by $17 million as of December 31, 2015. The reduction in the accrual impacted gross profit by approximately $9 million, SG&A by approximately $5 million, R&D by approximately $2 million, and discontinued operations by $1 million.

⁽⁵⁾

Consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in 2016 and 2015. The costs in 2014 primarily represent the cost of AlixPartners filling interim executive positions which are not captured within “Reorganization items, net” as well as consulting services provided by former executives during transitional periods.

⁽⁶⁾	Consists of third party costs such as security, maintenance, and utilities required to maintain land and buildings in certain locations not used in any Kodak operations.

⁽⁷⁾	Consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss.

⁽⁸⁾

In 2015 a $3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with Unipixel. The gain was reported in Other operating (income) expense, net in the Consolidated Statement of Operations. Other operating (income) expense, net is typically excluded from the segment measure. However, this particular gain was included in the Micro 3D Printing and Packaging segment’s earnings in 2015.

⁽⁹⁾	As reported in the Consolidated Statement of Operations.

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

(in millions)	Year Ended December 31,
Net sales to external customers attributed to ⁽¹⁾:	2016		2015		2014
The United States	$	520	$	588	$	728
Europe, Middle East and Africa		519		569		698
Asia Pacific		373		376		433
Canada and Latin America		131		176		187
Non U.S. countries total		1,023		1,121		1,318
Consolidated total	$	1,543	$	1,709	$	2,046

(1)

Sales are reported in the geographic area in which they originate. No non-U.S. country generated more than 10% of net sales in the years ended December 31, 2016, 2015 and 2014.

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2016		2015		2014
The United States ⁽²⁾	$	122	$	199	$	253
Europe, Middle East and Africa		34		43		66
Asia Pacific		55		74		72
Canada and Latin America		87		78		110
Non U.S. countries total ⁽³⁾		176		195		248
Consolidated total	$	298	$	394	$	501

⁽¹⁾	Long-lived assets are comprised of property, plant and equipment, net.

⁽²⁾	The decrease in property, plant and equipment, net in the United States in 2016 was primarily due to the deconsolidation of RED, which had $52 million in property, plant and equipment, net as of December 31, 2015.

⁽³⁾

Of the total non U.S. property, plant and equipment in 2016, $75 million are located in Brazil and $41 million are located in China. Of the total non U.S. property, plant and equipment in 2015, $64 million are located in Brazil and $58 million are located in China. Of the total non U.S. property, plant and equipment in 2014, $95 million are located in Brazil and $56 million are located in China.