Note 17 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2017

Compensation And Retirement Disclosure [Abstract]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The measurement date used to determine the pension obligation for all funded and unfunded U.S. and Non-U.S. defined benefit plans is December 31.

	Year Ended December 31, 2017						Year Ended December 31, 2016
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	3,908		$	816		$	4,099		$	800
Service cost		12			3			12			3
Interest cost		115			12			113			14
Benefit payments		(352	)		(48	)		(395	)		(48	)
Actuarial loss		170			37			76			61
Special termination benefits		13			—			3			—
Currency adjustments		—			65			—			(14	)
Projected benefit obligation at end of period	$	3,866		$	885		$	3,908		$	816

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,653		$	693		$	3,793		$	728
Gain on plan assets		503			27			255			19
Employer contributions		—			5			—			4
Benefit payments		(352	)		(48	)		(395	)		(48	)
Currency adjustments		—			45			—			(10	)
Fair value of plan assets at end of period	$	3,804		$	722		$	3,653		$	693

Under Funded Status at end of period	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Accumulated benefit obligation at end of period	$	3,864		$	874		$	3,907		$	806

Schedule Of Amounts From Pension Plan Recognized in Balance Sheet [Table Text Block]

Amounts recognized in the Consolidated Statement of Financial Position for all major funded and unfunded U.S. and Non-U.S. defined benefit plans are as follows (in millions):

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	—		$	35		$	—		$	34
Pension and other postretirement liabilities		(62	)		(198	)		(255	)		(157	)
Net amount recognized	$	(62	)	$	(163	)	$	(255	)	$	(123	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

Information with respect to the major funded and unfunded U.S. and Non-U.S. defined benefit plans with an accumulated benefit obligation in excess of plan assets is as follows (in millions):

	As of December 31,
	2017				2016
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	3,866	$	617	$	3,908	$	541
Accumulated benefit obligation		3,864		606		3,907		532
Fair value of plan assets		3,804		419		3,653		384

Schedule of Pension Plan Amounts Recognized In Accumulated Other Income Loss [Table Text Block]

Amounts recognized in accumulated other comprehensive (loss) income for all major funded and unfunded U.S. and Non-U.S. defined benefit plans consist of (in millions):

	As of December 31,
	2017						2016
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	36		$	3		$	39		$	4
Net actuarial loss		(271	)		(110	)		(356	)		(76	)
Total	$	(235	)	$	(107	)	$	(317	)	$	(72	)

Schedule Of Amounts From Pension Plans Recognized In Other Comprehensive Income [Table Text Block]

Other changes in major plan assets and benefit obligations recognized in Other comprehensive income (expense) are as follows (in millions):

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Newly established (loss) gain	$	90		$	(37	)	$	(83	)	$	(70	)	$	(126	)	$	25
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Net actuarial loss		—			3			7			—			—			2
Total (loss) income recognized in Other comprehensive income	$	83		$	(34	)	$	(83	)	$	(70	)	$	(134	)	$	27

Schedule of Net Benefit Costs [Table Text Block]

Pension income for all defined benefit plans included (in millions):

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	12		$	3		$	12		$	3		$	17		$	3
Interest cost		115			12			113			14			148			17
Expected return on plan assets		(243	)		(27	)		(262	)		(28	)		(272	)		(30	)
Amortization of:
Prior service credit		(7	)		—			(7	)		—			(8	)		—
Actuarial loss		—			3			7			—			—			2
Pension income before special termination benefits		(123	)		(9	)		(137	)		(11	)		(115	)		(8	)
Special termination benefits		13			—			3			—			9			—
Net pension income for major defined benefit plans		(110	)		(9	)		(134	)		(11	)		(106	)		(8	)
Other plans including unfunded plans		—			—			—			(2	)		—			4
Net pension income	$	(110	)	$	(9	)	$	(134	)	$	(13	)	$	(106	)	$	(4	)

Schedule Of Assumptions Used To Calculate Pension Plan Net Benefit Obligation [Table Text Block]

The weighted-average assumptions used to determine the benefit obligation amounts for all major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		3.34	%		1.90	%		3.74	%		2.04	%		3.89	%		2.50	%
Salary increase rate		3.50	%		2.17	%		3.43	%		1.99	%		3.37	%		1.91	%

Schedule of Assumptions Used to Calculate Pension Plan Net Benefit Costs [Table Text Block]

The weighted-average assumptions used to determine net pension (income) expense for all the major funded and unfunded U.S. and Non-U.S. defined benefit plans were as follows:

	Year Ended December 31,
	2017						2016						2015
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.68	%		2.66	%		3.49	%		2.81	%		3.50	%		2.09	%
Effective rate for interest cost		3.06	%		1.56	%		2.82	%		1.90	%		3.50	%		2.09	%
Salary increase rate		3.43	%		2.09	%		3.37	%		1.91	%		3.34	%		1.95	%
Expected long-term rate of return on plan assets		7.00	%		4.21	%		7.40	%		4.65	%		7.40	%		4.69	%

Schedule of Allocation of Plan Assets [Table Text Block]

The Company's weighted-average asset allocations for its major U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		10	%		16	%	7-13%
Debt securities		42	%		33	%	35-45%
Real estate		2	%		3	%	0-6%
Cash and cash equivalents		1	%		3	%	0-6%
Global balanced asset allocation funds		16	%		14	%	12-18%
Other		29	%		31	%	27-39%
Total		100	%		100	%

Kodak’s weighted-average asset allocations for its major Non-U.S. defined benefit pension plans by asset category, are as follows:

	As of December 31,
	2017			2016			2017 Target
Asset Category
Equity securities		3	%		4	%	0-6%
Debt securities		32	%		31	%	30-40%
Real estate		1	%		1	%	0-6%
Cash and cash equivalents		2	%		3	%	0-6%
Global balanced asset allocation funds		5	%		4	%	2-8%
Other		57	%		57	%	55-65%
Total		100	%		100	%

Schedule of Fair Value of Plan Assets By Measurement Inputs Disclosure [Table Text Block]

Major U.S. Plans

December 31, 2017

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	—		$	—	$	—	$	30	$	30

Equity Securities		60			—		—		322		382

Debt Securities:
Government Bonds		—			—		—		1,179		1,179
Investment Grade Bonds		—			421		—		—		421

Real Estate		—			—		26		68		94

Global Balanced Asset Allocation Funds		—			—		—		597		597

Other:
Absolute Return		—			—		—		489		489
Private Equity		—			—		14		601		615
Derivatives with unrealized losses		(3	)		—		—		—		(3	)
	$	57		$	421	$	40	$	3,286	$	3,804

Major U.S. Plans

December 31, 2016

	U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	1		$	—	$	—	$	106	$	107

Equity Securities		—			—		—		582		582

Debt Securities:
Government Bonds		—			—		—		849		849
Investment Grade Bonds		—			373		—		—		373

Real Estate		—			—		32		84		116

Global Balanced Asset Allocation Funds		—			—		—		511		511

Other:
Absolute Return		—			—		—		457		457
Private Equity		—			—		14		645		659
Derivatives with unrealized losses		(1	)		—		—		—		(1	)
	$	—		$	373	$	46	$	3,234	$	3,653

Major Non-U.S. Plans

December 31, 2017

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	6	$	—	$	—	$	5	$	11

Equity Securities		—		—		—		24		24

Debt Securities:
Government Bonds		—		—		—		79		79
Inflation-Linked Bonds		—		—		—		5		5
Investment Grade Bonds		—		62		—		76		138
Global High Yield & Emerging Market Debt		—		—		—		11		11

Real Estate		—		—		—		10		10

Global Balanced Asset Allocation Funds		—		—		—		33		33

Other:
Absolute Return		—		—		—		8		8
Private Equity		—		—		—		43		43
Insurance Contracts		—		358		—		—		358
Derivatives with unrealized gains		1		—		—		—		1
	$	7	$	420	$	—	$	294	$	721

Major Non-U.S. Plans

December 31, 2016

	Non - U.S.
(in millions)	Quoted Prices in Active Markets for Identical Assets (Level 1)			Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Measured at NAV		Total
Cash and cash equivalents	$	9		$	—	$	—	$	9	$	18

Equity Securities		—			—		—		28		28

Debt Securities:
Government Bonds		—			—		—		86		86
Inflation-Linked Bonds		—			—		—		5		5
Investment Grade Bonds		—			59		—		57		116
Global High Yield & Emerging Market Debt		—			—		—		11		11

Real Estate		—			—		—		6		6

Global Balanced Asset Allocation Funds		—			—		—		29		29

Other:
Absolute Return		—			—		—		8		8
Private Equity		—			—		—		56		56
Insurance Contracts		—			333		—		—		333
Derivatives with unrealized gains		(3	)		—		—		—		(3	)
	$	6		$	392	$	—	$	295	$	693

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

The following is a reconciliation of the beginning and ending balances of level 3 assets of Kodak’s major U.S. defined benefit pension plans:

	U.S.
(in millions)	Balance at January 1, 2017		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held		Net Transfer Into/(Out of) Level 3			Balance at December 31, 2017
Real Estate	$	32	$	5	$	(11	)	$	26
Private Equity		14		3		(3	)		14
Total	$	46	$	8	$	(14	)	$	40

	U.S.
(in millions)	Balance at January 1, 2016		Net Realized and Unrealized Gains and (Losses) Relating to Assets Still Held			Net Transfer Into/(Out of) Level 3			Balance at December 31, 2016
Real Estate	$	34	$	7		$	(9	)	$	32
Private Equity		24		(6	)		(4	)		14
Total	$	58	$	1		$	(13	)	$	46

Schedule Of Expected Pension Plan Payments [Table Text Block]

The following pension benefit payments, which reflect expected future service, are expected to be paid (in millions):

	U.S.		Non-U.S.
2018	$	335	$	50
2019		321		50
2020		311		50
2021		299		49
2022		289		49
2023 - 2027		1,290		228