Effective in January 2019 Kodak changed its organizational structure. Kodak Technology Solutions, formerly part of the Software and Solutions segment, was moved into the Consumer and Film segment. The Consumer and Film segment was renamed the Brand, Film & Imaging segment. The Unified Workflow Solutions business, formerly part of the Software and Solutions segment, operates as a dedicated segment named Kodak Software segment.

Financial information is reported for six reportable segments: Print Systems, Enterprise Inkjet Systems, Kodak Software, Brand, Film and Imaging, Advanced Materials and 3D Printing Technology and Eastman Business Park. A description of the reportable segments follows.

Print Systems: The Print Systems segment is comprised of two lines of business: Prepress Solutions and Electrophotographic Printing Solutions.

Enterprise Inkjet Systems: The Enterprise Inkjet Systems segment is comprised of two lines of business: the Prosper business and the Versamark business.

Kodak Software: The Software a segment is comprised of the Software business. two lines of business: Unified Workflow Solutions and Kodak Technology Solutions.

Brand, Film and Imaging: The Brand, Film and Imaging, segment is comprised of five lines of business: Consumer Products, Industrial Film and Chemicals, Motion Picture, Kodak Services for Business (“KSB) and Kodakit.

Advanced Materials and 3D Printing Technology: The Advanced Materials and 3D Printing Technology segment includes the Kodak Research Laboratories and associated new business opportunities and intellectual property licensing not directly related to other business segments.

Eastman Business Park: The Eastman Business Park segment includes the operations of the Eastman Business Park, a more than 1,200 acre technology center and industrial complex.

Segment financial information is shown below. Asset information by segment is not disclosed as this information is not separately identified and reported to the Chief Operating Decision Maker.

	Year Ended December 31,
	2019		2018
(in millions)
Print Systems	$	836	$	896
Enterprise Inkjet Systems		128		136
Kodak Software		56		65
Brand, Film and Imaging		209		210
Advanced Materials and 3D Printing Technology		3		4
Eastman Business Park		10		9
Consolidated total	$	1,242	$	1,320

Kodak’s segment measure of profit and loss is an adjusted earnings before interest, taxes, depreciation and amortization (“Operational EBITDA”). As demonstrated in the table below, Operational EBITDA represents the earnings (loss) from continuing operations excluding the provision (benefit) for income taxes; non-service cost components of pension and OPEB income; depreciation and amortization expense; restructuring costs; stock-based compensation expense; consulting and other costs; idle costs; the former CEO separation agreement compensation; other operating (expense) income, net (unless otherwise indicated); interest expense and other charges, net.

Kodak’s segments are measured using Operational EBITDA both before and after allocation of corporate selling, general and administrative expenses (“SG&A”). The segment earnings measure reported is after allocation of corporate SG&A as this most closely aligns with U.S. GAAP. Research and development activities not directly related to the other segments are reported within the Advanced Materials and 3D Printing Technology segment.

During the first quarter of 2019 the segment measure was changed to exclude the costs, net of any rental income received, of underutilized portions of certain properties. Additionally, the allocation of costs from Eastman Business Park (“EBP”) to the Brand, Film and Imaging segment and the Advanced Materials and 3D Printing Technology segment as tenants of EBP and to each of the segments as users of shared corporate space at the global headquarters changed.

Effective in January 2020 Kodak changed its organizational structure. Prepress Solutions, formerly part of the Print Systems segment, will operate as a separate segment named the Traditional Printing segment. Electrophotographic Printing Solutions, formerly part of the Print Systems segment, will be combined with the Enterprise Inkjet Systems segment and Kodak Software segment to form the Digital Print segment. The Brand, Imaging and Film segment, except for the licensing of the Kodak brand to third parties, will be combined with the Advanced Materials and 3D Printing segment to form the Advanced Materials and Chemicals segment. The licensing of the Kodak brand to third parties will operate as a separate segment named the Brand segment. The Eastman Business Park segment will no longer be a reportable segment.

Segment Operational EBITDA and Consolidated Loss from Continuing Operations Before Income Taxes

	Year Ended December 31,
(in millions)	2019			2018
Print Systems	$	41		$	28
Enterprise Inkjet Systems		(5	)		4
Kodak Software		2			7
Brand, Film and Imaging		(13	)		(22	)
Advanced Materials and 3D Printing Technology		(12	)		(12	)
Eastman Business Park		(1	)		(4	)
Total of reportable segments		12			1
Depreciation and amortization		(55	)		(70	)
Restructuring costs and other		(16	)		(17	)
Stock-based compensation		(7	)		(6	)
Consulting and other costs ⁽¹⁾		(7	)		(14	)
Idle costs ⁽²⁾		(5	)		(3	)
Former CEO separation agreement compensation		(2	)		—
Other operating expense, net, excluding income from transition services agreement ⁽³⁾		(22	)		(9	)
Interest expense ⁽⁴⁾		(16	)		(9	)
Pension income excluding service cost component ⁽⁴⁾		104			131
Other charges, net ⁽⁴⁾		(46	)		(17	)
Consolidated loss from continuing operations before income taxes	$	(60	)	$	(13	)

⁽¹⁾	Consulting and other costs are professional services and internal costs associated with certain corporate strategic initiatives, including the divestiture of FPD and debt refinancing.

⁽²⁾	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 and the costs, net of any rental income received, of underutilized portions of certain properties.

⁽³⁾

$6 million of income from the transition services agreement with the Purchaser was recognized in the year ended December 31, 2019. The income was reported in Other operating expense, net in the Consolidated Statement of Operations. Other operating expense, net is typically excluded from the segment measure. However, the income from the transition services agreement was included in the segment measure.

⁽⁴⁾	As reported in the Consolidated Statement of Operations.

Kodak increased workers’ compensation reserves by approximately $3 million in 2019, primarily due to changes in discount rates. The increase in reserves impacted gross profit by approximately $2 million and SG&A by approximately $1 million. Kodak reduced workers’ compensation reserves by approximately $5 million in 2018 due to changes in discount rates and reduction in estimated losses. The reduction in reserves impacted gross profit by approximately $3 million and SG&A by approximately $2 million.

Amortization and depreciation expense by segment are not included in the segment measure of profit and loss but are regularly provided to the Chief Operating Decision Maker.

(in millions)	Year Ended December 31,
Intangible asset amortization expense from continuing operations:	2019		2018
Print Systems	$	2	$	6
Enterprise Inkjet Systems		4		4
Brand, Film and Imaging		1		1
Consolidated total	$	7	$	11

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2019		2018
Print Systems	$	31	$	38
Enterprise Inkjet Systems		5		8
Kodak Software		2		2
Brand, Film and Imaging		4		4
Advanced Materials and 3D Printing		2		2
Eastman Business Park		4		5
Consolidated total	$	48	$	59

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2019		2018
The United States	$	85	$	104
Europe, Middle East and Africa		28		35
Asia Pacific		8		10
Canada and Latin America		60		67
Non-U.S. countries total ⁽²⁾		96		112
Consolidated total	$	181	$	216

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

⁽²⁾	Of the total non-U.S. property, plant and equipment in 2019, $56 million are located in Brazil. Of the total non-U.S. property, plant and equipment in 2018, $60 million was located in Brazil.

No single customer represented 10% or more of Kodak’s total net revenue in any year presented.