Note 15 - Other Operating Expense (Income), Net (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Other Operating Expense (Income), by Component [Table Text Block]

	Year Ended December 31,
(in millions)	2018			2017
Expense (income):
Korea withholding tax refund⁽¹⁾	$	16		$	—
Gains related to the sales of assets		(13	)		(8	)
Legal reserve changes		(6	)		—
Asset impairments⁽²⁾ ^{(3) (4)}		13			24
Prosper asset remeasurement ⁽⁵⁾		—			12
Other		(1	)		—
Total	$	9		$	28

⁽¹⁾

Refer to Note 17, “Income Taxes”, section, “IRS and Korean National Tax Service Agreement”.

⁽²⁾

In the fourth quarter of 2018, Kodak recorded an impairment charge of $13 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽³⁾

In the fourth quarter of 2017, Kodak recorded an impairment charge of $2 million related to the Kodak trade name. Refer to Note 5, “Goodwill and Other Intangible Assets.”

⁽⁴⁾

In the third quarter of 2017, due to canceling its copper mesh touch screen program, Kodak concluded that the carrying value of property, plant and equipment (PP&E) and intangible assets associated with those operations exceeded their fair value. Kodak recorded pre-tax impairment charges in the three months ended September 30, 2017 of $8 million related to the PP&E and $12 million for the intangible assets.

⁽⁵⁾

In the first quarter of 2017, Kodak reduced the carrying value of Prosper fixed assets ($8 million) and intangible assets ($4 million) to the amount that would have been recorded if the Prosper assets, which were previously presented as held for sale, had been continuously classified as held and used.