Those costs are in part due to not charging a bancruptsy trustee with the case, but letting Kodak run the affair themselves, including hiring a great number of law firms.

Nevertheless over here, where that trustee approach is applied, there is a lot of criticism at those trustees. Here their fee is regulated in such a case on 0.5% of the resting assets.
But a trustee himself can hire in advisory firms who then crank up costs.
(The demise of the GDR was probably a paradise for advisory firms...)