Note 14 - Retirement Plans and Other Postretirement Benefits

9 Months Ended

Sep. 30, 2017

Disclosure Text Block [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 14: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS

Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows:

	Three Months Ended												Nine Months Ended
	September 30,												September 30,
	2017						2016						2017						2016
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	3		$	—		$	3		$	1		$	9		$	2		$	9		$	2
Interest cost		29			3			27			4			86			9			85			11
Expected return on plan assets		(61	)		(7	)		(65	)		(8	)		(183	)		(20	)		(196	)		(22	)
Amortization of:
Prior service credit		(2	)		—			(2	)		—			(5	)		—			(5	)		—
Actuarial loss		—			1			2			—			—			2			4			—
Net pension income before special    termination benefits		(31	)		(3	)		(35	)		(3	)		(93	)		(7	)		(103	)		(9	)
Special termination benefits		3			—			—			—			9			—			3			—
Net pension income		(28	)		(3	)		(35	)		(3	)		(84	)		(7	)		(100	)		(9	)
Other plans		—			(1	)		—			—			—			—			—			(1	)
Total net pension income	$	(28	)	$	(4	)	$	(35	)	$	(3	)	$	(84	)	$	(7	)	$	(100	)	$	(10	)

For both the three and nine months ended September 30, 2017 and 2016 the special termination benefits charges were incurred as a result of Kodak’s restructuring actions.