> The "confusion" (according to Kodak) arises from the fact that the accountants did not consider (or considered and then discounted) the fact that Kodak apparently intends to put in place financing to help it repay or roll over its debts before they fall due. I'm not an accountant but I'm sure there are many rules around what they can and cannot consider before including such a statement.

Well, from the statement itself, such financing would need to be committed, which likely they haven't done. This might be strategic, if it allows them to wind down their pension obligations and harvest the surplus investments.