Note 18 - Retirement Plans and Other Postretirement Benefits

3 Months Ended

Mar. 31, 2021

Compensation And Retirement Disclosure [Abstract]

Retirement Plans and Other Postretirement Benefits

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
	March 31,
	2021						2020
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	3		$	1		$	3		$	1
Interest cost		12			1			21			2
Expected return on plan assets		(42	)		(3	)		(49	)		(5	)
Amortization of:
Prior service credit		(2	)		—			(2	)		—
Actuarial loss		7			2			4			2
Net pension (income) expense before    special termination benefits		(22	)		1			(23	)		—
Special termination benefits		—			—			1			—
Total net pension (income)    expense	$	(22	)	$	1		$	(22	)	$	—

For the three months ending March 31, 2020 the special termination benefits 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 that period.