Note 4 - Property, Plant and Equipment, Net and Equipment Subject to Operating Leases, Net

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4:  PROPERTY, PLANT AND EQUIPMENT, NET AND EQUIPMENT SUBJECT TO OPERATING LEASES, NET

	As of December 31,
(in millions)	2016			2015
Land	$	84		$	74
Buildings and building improvements		155			169
Machinery and equipment		374			445
Construction in progress		11			20
		624			708
Accumulated depreciation		(326	)		(314	)
Property, plant and equipment, net	$	298		$	394

Depreciation expense was $84 million, $113 million and $170 million for the years ended December 31, 2016, 2015 and 2014, respectively, of which approximately $0 million, $8 million and $2 million, respectively, represented accelerated depreciation in connection with restructuring actions.

Equipment subject to operating leases and the related accumulated depreciation were as follows:

	As of December 31,
(in millions)	2016			2015
Equipment subject to operating leases	$	29		$	25
Accumulated depreciation		(16	)		(12	)
Equipment subject to operating leases, net	$	13		$	13

Minimum future rental revenues on operating leases with original terms of one year or longer are not significant to Kodak.