Note 25 - Fresh Start Accounting (Details) - Adjustments of Statement of Financial Position - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Sep. 03, 2013		Sep. 01, 2013	Aug. 31, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents		$ 547	$ 712
Receivables, net		365	414
Inventories, net		314	349
Assets held for sale		2	14
Other current assets		28	30
Total current assets		1,278	1,550
Property, plant & equipment, net		426	524
Goodwill		88	96	$ 88
Intangible assets, net		158	182
Other long-term assets		122	129
TOTAL ASSETS		2,138	2,556
Current Liabilities
Accounts payable, trade		195	212
Short-term borrowings and current portion of long-term debt		5	5
Other current liabilities		259	372
Liabilities held for sale			10
Total current liabilities		459	599
Long-term debt, net of current portion		675	672		$ 375
Pension and other postretirement liabilities		623	662
Other long-term liabilities		278	324		18
Liabilities subject to compromise					9
Total liabilities		2,035	2,257
Equity (Deficit)
Common stock		0	0
Additional paid in capital		633	621
Retained earnings (deficit)		(283)	(204)
Accumulated other comprehensive loss		(267)	(136)
Less: Treasury stock (Predecessor)		(5)	(4)
Total Eastman Kodak Company shareholders’ (deficit) equity		78	277
Noncontrolling interests		25	22
Total equity (deficit)		103	299
TOTAL LIABILITIES AND EQUITY (DEFICIT)		2,138	2,556
Predecessor [Member]
Current Assets
Cash and cash equivalents					1,070	[1]		$ 898	$ 1,135
Restricted cash	[1]				24
Receivables, net	[1]				492
Inventories, net					435	[1]		435
Assets held for sale	[1]				109
Total current assets	[1]				2,207
Property, plant & equipment, net					507	[1]		507
Goodwill	[1]				56
Intangible assets, net	[1]				43
Deferred income taxes	[1]				22
TOTAL ASSETS	[1]				3,037
Current Liabilities
Liabilities held for sale	[1]				45
Total current liabilities	[1]				1,643
Pension and other postretirement liabilities	[1]				411
Other long-term liabilities	[1]				318
Liabilities subject to compromise	[1]				2,475
Total liabilities	[1]				5,217
Equity (Deficit)
Retained earnings (deficit)	[1]				2,446
Accumulated other comprehensive loss	[1]				(1,008)
	[1]				3,521
Less: Treasury stock (Predecessor)	[1]				(5,711)
Total Eastman Kodak Company shareholders’ (deficit) equity	[1]				(2,190)
Noncontrolling interests	[1]				10
Total equity (deficit)					(2,180)	[1]		10	$ (3,677)
TOTAL LIABILITIES AND EQUITY (DEFICIT)	[1]				$ 3,037
Predecessor [Member] | Successor Adjustments [Member]
Equity (Deficit)
Common stock	[1]
Additional paid in capital	[1]
Predecessor [Member] | Predecessor Adjustments [Member]
Equity (Deficit)
Common stock	[1]				$ 978
Additional paid in capital	[1]				1,105
Predecessor [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets	[1]				77
Predecessor [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets	[1]				202
Reorganization Adjustments [Member]
Current Assets
Cash and cash equivalents	[2]				(172)
Restricted cash	[3]				98
Total current assets					(67)
Deferred income taxes	[4]				(21)
TOTAL ASSETS					(73)
Current Liabilities
Total current liabilities					(607)
Pension and other postretirement liabilities	[5]				156
Other long-term liabilities	[5]				61
Liabilities subject to compromise	[5]				(2,475)
Total liabilities					(2,570)
Equity (Deficit)
Retained earnings (deficit)	[6]				(1,671)
					(3,214)
Less: Treasury stock (Predecessor)	[7]				5,711
Total Eastman Kodak Company shareholders’ (deficit) equity					2,497
Total equity (deficit)					2,497
TOTAL LIABILITIES AND EQUITY (DEFICIT)					$ (73)
Reorganization Adjustments [Member] | Successor Adjustments [Member]
Equity (Deficit)
Common stock	[8]
Additional paid in capital	[8]				$ 540
Reorganization Adjustments [Member] | Predecessor Adjustments [Member]
Equity (Deficit)
Common stock	[7]				(978)
Additional paid in capital	[7]				(1,105)
Reorganization Adjustments [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets	[4]				8
Reorganization Adjustments [Member] | Write Off of Unamortized Debt Issuance Costs [Member]
Current Assets
Other current assets	[9]				(1)
Reorganization Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets	[10]				15
Reorganization Adjustments [Member] | Debt Issuance Costs [Member]
Current Assets
Other long-term assets	[11]				8
Reorganization Adjustments [Member] | Write Off of Deferred Debt Issuance Costs [Member]
Current Assets
Other long-term assets	[12]				(8)
Fresh Start Adjustments [Member]
Current Assets
Inventories, net	[13]				67
Assets held for sale	[14]				8
Total current assets					33
Property, plant & equipment, net	[15]				220
Goodwill	[16]				32
Intangible assets, net	[17]				192
Deferred income taxes	[18]				55
TOTAL ASSETS					499
Current Liabilities
Liabilities held for sale	[14]				(3)
Total current liabilities					(25)
Long-term debt, net of current portion					11
Pension and other postretirement liabilities	[19]				178
Other long-term liabilities	[18]				82
Total liabilities					193
Equity (Deficit)
Retained earnings (deficit)	[20]				(775)
Accumulated other comprehensive loss	[20]				1,008
					306
Total Eastman Kodak Company shareholders’ (deficit) equity					306
Total equity (deficit)					306
TOTAL LIABILITIES AND EQUITY (DEFICIT)					499
Fresh Start Adjustments [Member] | Successor Adjustments [Member]
Equity (Deficit)
Additional paid in capital	[21]				73
Fresh Start Adjustments [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets	[18]				(42)
Fresh Start Adjustments [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets	[22]				(26)
Fresh Start Adjustments [Member] | Debt Issuance Costs [Member]
Current Assets
Other long-term assets	[23]				(8)
Fresh Start Adjustments [Member] | Write Off of Deferred Debt Issuance Costs [Member]
Current Assets
Other long-term assets	[19]				1
Successor [Member]
Current Assets
Cash and cash equivalents		547	712	844	898			$ 898
Restricted cash					122
Receivables, net					492
Inventories, net					502		$ 502
Assets held for sale					117
Total current assets					2,173
Property, plant & equipment, net		426	524	684	727		727
Goodwill					88		88
Intangible assets, net					235
Deferred income taxes					56
TOTAL ASSETS					3,463		3,463
Current Liabilities
Liabilities held for sale					42
Total current liabilities					1,011
Pension and other postretirement liabilities					745
Other long-term liabilities					408
Total liabilities					2,840
Equity (Deficit)
					613
Total Eastman Kodak Company shareholders’ (deficit) equity					613
Noncontrolling interests					10
Total equity (deficit)		$ 103	$ 299	$ 648	623		$ 623
TOTAL LIABILITIES AND EQUITY (DEFICIT)					3,463
Successor [Member] | Successor Adjustments [Member]
Equity (Deficit)
Additional paid in capital					613
Successor [Member] | Expiration of Tax Attributes [Member]
Current Assets
Other current assets					42
Successor [Member] | Includes Cash Collateralization for Letters of Credit [Member]
Current Assets
Other long-term assets					184
Claims Expected to be Satisfied in Cash Reclassified From Liabilities Subject to Compromise [Member] | Predecessor [Member]
Current Liabilities
Accounts payable, trade	[1]				317
Claims Expected to be Satisfied in Cash Reclassified From Liabilities Subject to Compromise [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade	[24]				6
Other current liabilities	[25]				38
Claims Expected to be Satisfied in Cash Reclassified From Liabilities Subject to Compromise [Member] | Successor [Member]
Current Liabilities
Accounts payable, trade					339
Accrued Expenses Related to the Emergence Credit Facilities [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade	[26]				3
Success Fees Accrued Upon Emergence [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade	[27]				13
Repayment of All Term Loans From Junior DIP Credit Agreement [Member] | Predecessor [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt	[1]				681
Repayment of All Term Loans From Junior DIP Credit Agreement [Member] | Reorganization Adjustments [Member]
Current Liabilities
Accounts payable, trade					13
Short-term borrowings and current portion of long-term debt	[28]				(641)
Repayment of All Term Loans From Junior DIP Credit Agreement [Member] | Successor [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt					44
Principal Short Term Borrowings of Emergence Credit Facility [Member] | Reorganization Adjustments [Member]
Current Liabilities
Short-term borrowings and current portion of long-term debt	[29]				4
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Predecessor [Member]
Current Liabilities
Other current liabilities	[1]				600
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Reorganization Adjustments [Member]
Current Liabilities
Other current liabilities	[30]				(17)
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other current liabilities	[31]				(8)
Accrued and Unpaid Interest Related to the Repayment of Debt [Member] | Successor [Member]
Current Liabilities
Other current liabilities					586
Expiration of Tax Attributes [Member] | Reorganization Adjustments [Member]
Current Liabilities
Other current liabilities	[4]				(13)
Expiration of Tax Attributes [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other current liabilities	[19]				(14)
Repayment of All Loans Outstanding Under the 9.75% Senior Secured Notes [Member] | Predecessor [Member]
Current Liabilities
Long-term debt, net of current portion	[1]				370
Repayment of All Loans Outstanding Under the 9.75% Senior Secured Notes [Member] | Reorganization Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion	[32]				(370)
Repayment of All Loans Outstanding Under the 9.75% Senior Secured Notes [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion	[33]				11
Repayment of All Loans Outstanding Under the 9.75% Senior Secured Notes [Member] | Successor [Member]
Current Liabilities
Long-term debt, net of current portion					676
Proceeds From Issuance of Term Loans Under Emergence Credit Facility [Member] | Reorganization Adjustments [Member]
Current Liabilities
Long-term debt, net of current portion	[34]				665
Decrease in Net Deferred Tax Assets Associated With Fresh Start Accounting [Member] | Fresh Start Adjustments [Member]
Current Liabilities
Other long-term liabilities	[35]				$ (53)

[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 27, "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 24, "Emergence from Voluntary Reorganization under Chapter 11 Proceedings" for additional information regarding the EBP Settlement Agreement.

[4] 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 14, "Income Taxes" for additional information.

[5] Refer to explanation #18 for the determination of fair value for equity issued to unsecured creditors.

[6] The net gain on reorganization adjustments has been included in Reorganization items, net in the Consolidated Statement of Operations.

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

[8] 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.

[9] 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.

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

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

[12] 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.

[13] 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.

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

[15] 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:

[16] 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:

[17] 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; andiv. 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; andiv. 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; andiv. 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; andiii. 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.

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

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

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

[21] 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.

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

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

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

[25] 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.

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

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

[28] 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.

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

[30] 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.

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

[32] 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.

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

[34] 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 is recorded as short-term borrowings pursuant to the terms of the Emergence CreditFacility.

[35] 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.