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Note 19 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018						Year Ended December 31, 2017
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period	$	3,866		$	885		$	3,908		$	816
Service cost		13			3			12			3
Interest cost		109			12			115			12
Benefit payments		(414	)		(50	)		(352	)		(48	)
Actuarial (gain) loss		(174	)		—			170			37
Special termination benefits		5			—			13			—
Currency adjustments		—			(16	)		—			65
Projected benefit obligation at end of period	$	3,405		$	834		$	3,866		$	885

Change in Plan Assets
Fair value of plan assets at beginning of period	$	3,804		$	722		$	3,653		$	693
Gain on plan assets		55			5			503			27
Employer contributions		—			4			—			5
Benefit payments		(414	)		(50	)		(352	)		(48	)
Currency adjustments		—			(10	)		—			45
Fair value of plan assets at end of period	$	3,445		$	671		$	3,804		$	722

Over (under) funded status at end of period	$	40		$	(163	)	$	(62	)	$	(163	)

Accumulated benefit obligation at end of period	$	3,403		$	824		$	3,864		$	874

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,
	2018					2017
	U.S.		Non-U.S.			U.S.			Non-U.S.
Other long-term assets	$	40	$	32		$	—		$	35
Pension and other postretirement liabilities		—		(195	)		(62	)		(198	)
Net amount recognized	$	40	$	(163	)	$	(62	)	$	(163	)

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,
	2018				2017
	U.S.		Non-U.S.		U.S.		Non-U.S.
Projected benefit obligation	$	—	$	578	$	3,866	$	617
Accumulated benefit obligation		—		568		3,864		606
Fair value of plan assets		—		382		3,804		419

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,
	2018						2017
	U.S.			Non-U.S.			U.S.			Non-U.S.
Prior service credit	$	27		$	3		$	36		$	3
Net actuarial loss		(258	)		(126	)		(271	)		(110	)
Total	$	(231	)	$	(123	)	$	(235	)	$	(107	)

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,
	2018						2017
	U.S.			Non-U.S.			U.S.			Non-U.S.
Newly established gain (loss)	$	6		$	(21	)	$	90		$	(37	)
Amortization of:
Prior service credit		(7	)		—			(7	)		—
Net actuarial loss		5			5			—			3
Total (loss) income recognized in Other comprehensive income	$	4		$	(16	)	$	83		$	(34	)

Schedule of Net Benefit Costs [Table Text Block]

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

	Year Ended December 31,
	2018						2017
	U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	13		$	3		$	12		$	3
Interest cost		109			12			115			12
Expected return on plan assets		(223	)		(26	)		(243	)		(27	)
Amortization of:
Prior service credit		(7	)		—			(7	)		—
Actuarial loss		5			5			—			3
Pension income before special termination benefits		(103	)		(6	)		(123	)		(9	)
Special termination benefits		5			—			13			—
Net pension income for major defined benefit plans		(98	)		(6	)		(110	)		(9	)
Other plans including unfunded plans		—			(4	)		—			—
Net pension income	$	(98	)	$	(10	)	$	(110	)	$	(9	)

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,
	2018						2017
	U.S.			Non-U.S.			U.S.			Non-U.S.
Discount rate		4.04	%		2.05	%		3.34	%		1.90	%
Salary increase rate		3.50	%		2.06	%		3.50	%		2.17	%

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,
	2018						2017
	U.S.			Non-U.S.			U.S.			Non-U.S.
Effective rate for service cost		3.33	%		2.32	%		3.68	%		2.66	%
Effective rate for interest cost		2.96	%		1.70	%		3.06	%		1.56	%
Salary increase rate		3.50	%		2.17	%		3.43	%		2.09	%
Expected long-term rate of return on plan assets		6.40	%		3.98	%		7.00	%		4.21	%

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,
	2018			2017			2018 Target
Asset Category
Equity securities		11	%		10	%	7-13%
Debt securities		40	%		42	%	35-45%
Real estate		2	%		2	%	0-6%
Cash and cash equivalents		1	%		1	%	0-6%
Global balanced asset allocation funds		13	%		16	%	12-18%
Other		33	%		29	%	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,
	2018			2017			2018 Target
Asset Category
Equity securities		3	%		3	%	0-6%
Debt securities		33	%		32	%	30-40%
Real estate		1	%		1	%	0-6%
Cash and cash equivalents		2	%		2	%	0-6%
Global balanced asset allocation funds		4	%		5	%	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, 2018

	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	$	—		$	—	$	—	$	50	$	50

Equity Securities		4			—		—		364		368

Debt Securities:
Government Bonds		—			—		—		1,005		1,005
Investment Grade Bonds		—			391		—		—		391

Real Estate		—			—		—		57		57

Global Balanced Asset Allocation Funds		—			—		—		438		438

Other:
Absolute Return		—			—		—		431		431
Private Equity		—			—		6		659		665
Derivatives with unrealized gains		46			—		—		—		46
Derivatives with unrealized losses		(6	)		—		—		—		(6	)
	$	44		$	391	$	6	$	3,004	$	3,445

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 Non-U.S. Plans

December 31, 2018

	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	$	8		$	—	$	—	$	5	$	13

Equity Securities		—			—		—		21		21

Debt Securities:
Government Bonds		—			—		—		53		53
Inflation-Linked Bonds		—			—		—		4		4
Investment Grade Bonds		—			66		—		68		134
Global High Yield & Emerging Market Debt		—			—		—		28		28

Real Estate		—			—		—		9		9

Global Balanced Asset Allocation Funds		—			—		—		27		27

Other:
Absolute Return		—			—		—		7		7
Private Equity		—			—		—		42		42
Insurance Contracts		—			333		—		—		333
Derivatives with unrealized gains		1			—		—		—		1
Derivatives with unrealized losses		(1	)		—		—		—		(1	)
	$	8		$	399	$	—	$	264	$	671

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

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.
			Net Realized and Unrealized Gains
(in millions)	Balance at January 1, 2018		Relating to Assets Still Held		Relating to Assets Sold During the Period		Net Purchases, Sales and Settlements			Balance at December 31, 2018
Real Estate	$	26	$	—	$	14	$	(40	)	$	—
Private Equity		14		1		—		(9	)		6
Total	$	40	$	1	$	14	$	(49	)	$	6

	U.S.
			Net Realized and Unrealized Gains
(in millions)	Balance at January 1, 2017		Relating to Assets Still Held		Relating to Assets Sold During the Period		Net Purchases, Sales and Settlements			Balance at December 31, 2017
Real Estate	$	32	$	5	$	—	$	(11	)	$	26
Private Equity		14		3		—		(3	)		14
Total	$	46	$	8	$	—	$	(14	)	$	40

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.
2019	$	317	$	48
2020		306		48
2021		295		48
2022		284		47
2023		274		46
2024 - 2028		1,214		215