Financial information is reported for six reportable segments: Print Systems, Enterprise Inkjet Systems, Software and Solutions, Consumer and Film, 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.

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

Consumer and Film: The Consumer and Film segment is comprised of three lines of business: Industrial Film and Chemicals, Motion Picture and Consumer Products (which includes Consumer Inkjet Solutions).

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,
	2018		2017
(in millions)
Print Systems	$	895	$	942
Enterprise Inkjet Systems		136		144
Software and Solutions		84		85
Consumer and Film		189		198
Advanced Materials and 3D Printing Technology		4		1
Eastman Business Park		17		16
Consolidated total	$	1,325	$	1,386

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; depreciation and amortization expense; restructuring costs and other; stock-based compensation expense; consulting and other costs; idle costs; other operating expense (income), net (unless otherwise indicated); goodwill impairment loss; interest expense; pension income excluding service cost component 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 2018 the segment measure was changed to exclude amortization of prior service costs and credits which, due to the adoption of ASU 2017-17, are no longer reported in the same line item as other compensation costs arising from services rendered during the period. Refer to the Recently Adopted Accounting Pronouncements section of Note 1, “Basis of Presentation and Recent Accounting Pronouncements.”

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, will operate as a dedicated segment named Kodak Software 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 Consumer and Film segment and 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 is changing.

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

	Year Ended December 31,
(in millions)	2018			2017
Print Systems	$	27		$	49
Enterprise Inkjet Systems		4			3
Software and Solutions		—			(1	)
Consumer and Film		(19	)		(18	)
Advanced Materials and 3D Printing Technology		(14	)		(27	)
Eastman Business Park		3			4
Total of reportable segments		1			10
Depreciation and amortization		(70	)		(77	)
Restructuring costs and other		(17	)		(38	)
Stock-based compensation		(6	)		(9	)
Consulting and other costs ⁽¹⁾		(14	)		(5	)
Idle costs ⁽²⁾		(3	)		(4	)
Other operating (expense) income, net ⁽³⁾		(9	)		(28	)
Goodwill impairment loss⁽³⁾		—			(56	)
Interest expense ⁽³⁾		(9	)		(8	)
Pension income excluding service cost component ⁽³⁾		131			152
Other income (charges), net ⁽³⁾		(17	)		37
Consolidated loss from continuing operations before income taxes	$	(13	)	$	(26	)

⁽¹⁾	Consulting and other costs are professional services and internal costs associated with certain corporate strategic initiatives, including the divestiture of the Flexographic Packaging segment 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.

⁽³⁾	As reported in the Consolidated Statement of Operations.

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:	2018		2017
Print Systems	$	6	$	8
Enterprise Inkjet Systems		4		3
Software & Solutions		—		1
Consumer & Film		1		1
Advanced Materials and 3D Printing		—		4
Consolidated total	$	11	$	17

(in millions)	Year Ended December 31,
Depreciation expense from continuing operations:	2018		2017
Print Systems	$	38	$	37
Enterprise Inkjet Systems		8		8
Software & Solutions		2		1
Consumer & Film		3		7
Advanced Materials and 3D Printing		3		4
Eastman Business Park		5		3
Consolidated total	$	59	$	60

(in millions)	Year Ended December 31,
Long-lived assets ⁽¹⁾ located in:	2018		2017
The United States	$	104	$	114
Europe, Middle East and Africa		35		50
Asia Pacific		40		48
Canada and Latin America		67		82
Non-U.S. countries total ⁽²⁾		142		180
Consolidated total	$	246	$	294

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

⁽²⁾	Of the total non-U.S. property, plant and equipment in 2018, $60 million are located in Brazil and $31 million are located in China. Of the total non-U.S. property, plant and equipment in 2017, $71 million are located in Brazil and $38 million are located in China.

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