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.

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 Kodak Software segment is comprised of the Software business.

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.

	Three Months Ended
	March 31,
(in millions)	2019		2018
Print Systems	$	192	$	216
Enterprise Inkjet Systems		32		31
Kodak Software		14		16
Brand, Film and Imaging		49		52
Advanced Materials and 3D Printing Technology		2		1
Eastman Business Park		2		2
Consolidated total	$	291	$	318

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

	Three Months Ended
	March 31,
(in millions)	2019			2018
Print Systems	$	5		$	3
Enterprise Inkjet Systems		—			—
Kodak Software		(1	)		1
Brand, Film and Imaging		(7	)		(7	)
Advanced Materials and 3D Printing Technology		(2	)		(4	)
Eastman Business Park		(1	)		(2	)
Total of reportable segments		(6	)		(9	)
Depreciation and amortization		(15	)		(18	)
Restructuring costs and other		(2	)		(2	)
Stock based compensation		(3	)		(2	)
Consulting and other costs ⁽¹⁾		(3	)		(3	)
Idle costs ⁽²⁾		(1	)		(1	)
Former CEO separation agreement compensation		(2	)		—
Interest expense ⁽³⁾		(3	)		(2	)
Pension income excluding service cost component ⁽³⁾		27			32
Other charges, net ⁽³⁾		(1	)		(16	)
Consolidated loss from continuing operations before income taxes	$	(9	)	$	(21	)

⁽¹⁾	Consulting and other costs are primarily professional services and internal costs associated with certain corporate strategic initiatives.

⁽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⁾	As reported in the Consolidated Statement of Operations.

Kodak’s segment measure of profit and loss is an adjusted earnings before interest, taxes, depreciation and amortization (“Operational EBITDA”). As demonstrated in the above table, Operational EBITDA represents the earnings (loss) from continuing operations excluding the provision 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; separation agreement compensation paid to former CEO; other operating income (expense), net (unless otherwise indicated); goodwill impairment losses; 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 EBP to the Brand, Film and Imaging 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 changed. Prior year results have been revised to reflect these changes.