Kodak 2011 Annual Report Download - page 114

Graphic Communications Group Segment (“GCG”): GCG encompasses workflow software and digital controllers; digital printing, which
includes commercial inkjet and electrophotographic products, including equipment, consumables and service; prepress consumables; prepress
equipment and packaging solutions; business solutions and consulting services; and document scanners.
Film, Photofinishing and Entertainment Group Segment (“FPEG”): FPEG encompasses consumer and professional film, one-time-
use cameras, aerial
and industrial materials, and entertainment imaging products and services. In addition, this segment also includes paper and output systems, and
photofinishing services.
All Other: This category includes the results of the Company’s display business, up to the date of sale of assets of this business in the fourth quarter
of 2009.
Transactions between segments, which are immaterial, are made on a basis intended to reflect the market value of the products, recognizing prevailing
market prices and distributor discounts. Differences between the reportable segments’ operating results and assets and the Company’s consolidated
financial statements relate primarily to items held at the corporate level, and to other items excluded from segment operating measurements.
Change in Segment Measure of Profit and Loss
During the first quarter of 2011, the Company changed its segment measure of profit and loss to exclude certain components of pension and other
postretirement obligations (OPEB). As a result of this change, the operating segment results exclude the interest cost, expected return on plan assets,
amortization of actuarial gains and losses, and special termination benefit, curtailment and settlement components of pension and OPEB expense. The
service cost and amortization of prior service cost components will continue to be reported as part of operating segment results.
Prior period segment results have been revised to reflect this change.
2012 Reportable Segments
For 2012, the Company will report financial information for two reportable segments; Commercial Group and Consumer Group.
The Commercial Group will be comprised of the following: Graphics, Entertainment & Commercial Film Business, Digital and Functional Printing, and
Enterprise Services and Solutions.
The Consumer Group will be comprised of the following: Intellectual Property and the Consumer Business: Retail Systems Solutions,
Consumer Inkjet Systems, Traditional Photofinishing, and Digital Capture and Devices.
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