[Aristophanes]

There may be good reasons, but one thing it will do is make it no longer possible to see that the Film side is the only one making a profit.

Gee, I wonder why.

Film was not making a profit. Look at the Q3 2011 AR. Go back a decade reading them and their "film and entertainment" side bleeds red ink, writedowns, and asset sales, mostly of depreciated capital.

As a summary, for every $100 Kodak invested in a film asset hoping to make $400 over a 10 year period, they actually only made $60, and had to sell (or destroy) the asset for pennies on the dollar. Kodak sold factory land, and some think that made Kodak a " profit". Capital destruction on the balance sheet is not revenue.