Note 18 - Retirement Plans and Other Postretirement Benefits

9 Months Ended

Sep. 30, 2020

Compensation And Retirement Disclosure [Abstract]

Retirement Plans and Other Postretirement Benefits

NOTE 18: 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,
	2020						2019						2020						2019
(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	$	2		$	1		$	3		$	—		$	8		$	3		$	8		$	2
Interest cost		21			2			30			3			64			6			91			9
Expected return on plan assets		(48	)		(5	)		(53	)		(6	)		(146	)		(14	)		(160	)		(17	)
Amortization of:
Prior service credit		(2	)		—			(2	)		—			(5	)		—			(5	)		—
Actuarial loss		4			2			—			2			11			5			—			4
Net pension income before    special termination benefits		(23	)		—			(22	)		(1	)		(68	)		—			(66	)		(2	)
Special termination benefits		1			—			—			—			2			—			2			—
Curtailment gain		—			—			—			—			—			—			(2	)		—
Net pension income from major    plans		(22	)		—			(22	)		(1	)		(66	)		—			(66	)		(2	)
Other plans		—			—			—			—			—			1			—			(4	)
Total net pension (income)    expense	$	(22	)	$	—		$	(22	)	$	(1	)	$	(66	)	$	1		$	(66	)	$	(6	)

For the three and nine months ended September 30, 2020 and 2019 the special termination benefits charges were incurred as a result of Kodak’s restructuring actions and have been included in Restructuring costs and other in the Consolidated Statement of Operations for those periods.