No authoritative reference available.

No definition available.

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For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Accumulated Benefit Obligation

-URI http://asc.fasb.org/extlink&oid=6503844

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (e)

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- Definition

The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Actual Return on Plan Assets (Component of Net Periodic Postretirement Benefit Cost)

-URI http://asc.fasb.org/extlink&oid=6504192

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (b)(1)

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Actual Return on Plan Assets (Component of Net Periodic Pension Cost)

-URI http://asc.fasb.org/extlink&oid=6504226

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- Definition

Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Glossary Gain or Loss

-URI http://asc.fasb.org/extlink&oid=6514294

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-Publisher FASB

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-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(4)

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-SubTopic 60

-Glossary Gain or Loss

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The aggregate net amount recognized in the balance sheet associated with the defined benefit plan(s). Will normally be the same as the Defined Benefit Plan, Funded Status of Plan, Total.

+ References

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- Definition

Fair value of assets transferred into (out of) a defined benefit pension plan.

+ References

No definition available.

+ Details

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- Definition

1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

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-Name Accounting Standards Codification

-Glossary Projected Benefit Obligation

-URI http://asc.fasb.org/extlink&oid=6522206

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Accumulated Postretirement Benefit Obligation

-URI http://asc.fasb.org/extlink&oid=6503904

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- Definition

The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Postretirement Benefits

-URI http://asc.fasb.org/extlink&oid=6521376

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 60

-Section 50

-Paragraph 4

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-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Glossary Benefits

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-Topic 715

-SubTopic 60

-Glossary Benefits

-URI http://asc.fasb.org/extlink&oid=6506309

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-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(6)

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The increase in the fair value of plan assets from contributions made by the employer.

+ References

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The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets.

+ References

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- Definition

The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(10)

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-Name Accounting Standards Codification

-Glossary Plan Curtailment

-URI http://asc.fasb.org/extlink&oid=6520938

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-Publisher FASB

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-Topic 715

-SubTopic 30

-Section 15

-Paragraph 6

-Subparagraph (a)(2)

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Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

+ References

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- Definition

Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency.

+ References

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The amount of increase or decrease in plan assets attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency.

+ References

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- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References

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The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 60

-Glossary Plan Amendment

-URI http://asc.fasb.org/extlink&oid=6520743

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-Topic 715

-SubTopic 30

-Glossary Plan Amendment

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-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(7)

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)(1)

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Service Cost (Component of Net Periodic Pension Cost)

-URI http://asc.fasb.org/extlink&oid=6525008

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(1)

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The amount of decrease that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Section 15

-Paragraph 6

-Subparagraph (a)(1)

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-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(10)

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The amount that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts.

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-SubTopic 30

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-Paragraph 6

-Subparagraph (a)(1)

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The amount of increase related to special termination benefits offered to and accepted by employees in connection with their termination of employment that are only offered for a short period of time. A situation involving termination benefits may also involve a curtailment.

+ References

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Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans (USD $) In Millions, unless otherwise specified	8 Months Ended	12 Months Ended		4 Months Ended
	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2012	Dec. 31, 2013
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Transfers	$ (49)kodk_DefinedBenefitPlanTransfers
Special termination benefits		(8)	(97)
Successor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Benefit obligation		4,361		4,969
Fair value of plan assets at beginning of period		4,184		4,647
Fair value of plan assets at end of period		4,160		4,184
Under Funded Status at end of period		(278)		(177)
Accumulated benefit obligation at end of period		4,436		4,308
Service cost		18		7
Interest cost		176		67
Plan amendments		(61)
Benefit payments		(346)		(123)
Actuarial (gain) loss		574		(27)
Settlements		(292)		(532)
Special termination benefits		8
Gain on plan assets		614		192
Settlements		(292)		(532)
Benefit payments		(346)		(123)
Benefit obligation		4,438		4,361
Successor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Benefit obligation		1,010		1,008
Fair value of plan assets at beginning of period		848		832
Fair value of plan assets at end of period		804		848
Under Funded Status at end of period		(128)		(162)
Accumulated benefit obligation at end of period		921		990
Transfers		(31)
Service cost		4		2
Interest cost		30		11
Plan amendments				(6)
Benefit payments		(76)		(29)
Actuarial (gain) loss		99		4
Curtailments		1		(1)
Currency adjustments		(105)		21
Transfers		(9)
Gain on plan assets		116		26
Employer contributions		12		4
Benefit payments		(76)		(29)
Currency adjustments		(87)		15
Benefit obligation		932		1,010
Successor [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Interest cost		4		1
Predecessor [Member] \| UNITED STATES
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Benefit obligation	5,415
Fair value of plan assets at beginning of period	4,848
Fair value of plan assets at end of period	4,647		4,848
Under Funded Status at end of period	(322)
Transfers	(49)
Service cost	19		46
Interest cost	120		206
Benefit payments	(247)
Actuarial (gain) loss	(269)
Curtailments	(20)
Special termination benefits			97
Gain on plan assets	46
Benefit payments	(247)
Benefit obligation	4,969		5,415
Predecessor [Member] \| Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Benefit obligation	4,192
Fair value of plan assets at beginning of period	2,417
Fair value of plan assets at end of period	832		2,417
Under Funded Status at end of period	(176)
Service cost	6		10
Interest cost	95		154
Participant contributions	1
Benefit payments	(138)
Actuarial (gain) loss	(104)
Curtailments	(7)
Settlements	(2,890)
Currency adjustments	(147)
Gain on plan assets	77
Employer contributions	20
Settlements	(1,463)
Benefit payments	(138)
Currency adjustments	(82)
Benefit obligation	1,008		4,192
Predecessor [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Service cost			1
Interest cost	3		44
Non-U.S. [Member]
Note 16 - Retirement Plans (Details) - Major Funded and Unfunded Defined Benefit Plans [Line Items]
Transfers		(31)
Transfers		$ 9