The whole restructuring thing looks very confusing from the outside. It feels to me like Kodak based its restructuring more on some internal kodak management needs rather than external market needs. But who knows? It is really hard to make sense of it because it appears that some of the same production facilities will be producing stock for two different divisions. This is a recipe for trouble as the division heads try to lay off their costs on the other divisions. Seen it many times in good old corporate america.