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Note 16 - Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2015

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.

(in millions)		Year Ended December 31, 2015								Year Ended December 31, 2014
		U.S.				Non-U.S.				U.S.				Non-U.S.
Change in Benefit Obligation
Projected benefit obligation at beginning of period		$	4,438			$	918			$	4,361			$	960
Transfers			—				—				—				(31	)
Service cost			17				3				18				4
Interest cost			148				17				176				30
Plan amendments			—				—				(61	)			—
Benefit payments			(478	)			(51	)			(339	)			(61	)
Actuarial (gain) loss			(35	)			(24	)			567				119
Settlements			—				—				(292	)			—
Special termination benefits			9				—				8				—
Currency adjustments			—				(63	)			—				(103	)
Projected benefit obligation at end of period		$	4,099			$	800			$	4,438			$	918
Change in Plan Assets
Fair value of plan assets at beginning of period		$	4,160			$	795			$	4,184			$	833
Transfers			—				—				—				(9	)
Gain on plan assets			111				31				607				111
Employer contributions			—				4				—				7
Settlements			—				—				(292	)			—
Benefit payments			(478	)			(51	)			(339	)			(61	)
Currency adjustments			—				(51	)			—				(86	)
Fair value of plan assets at end of period		$	3,793			$	728			$	4,160			$	795
Under Funded Status at end of period		$	(306	)		$	(72	)		$	(278	)		$	(123	)
Accumulated benefit obligation at end of period		$	4,098			$	792			$	4,436			$	907

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:

		As of December 31,
(in millions)		2015								2014
		U.S.				Non-U.S.				U.S.				Non-U.S.
Other long-term assets		$	—			$	39			$	—			$	29
Pension and other postretirement liabilities			(306	)			(111	)			(278	)			(152	)
Net amount recognized		$	(306	)		$	(72	)		$	(278	)		$	(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:

		As of December 31,
(in millions)		2015								2014
		U.S.				Non-U.S.				U.S.				Non-U.S.
Projected benefit obligation		$	4,099			$	524			$	4,438			$	623
Accumulated benefit obligation			4,098				516				4,436				613
Fair value of plan assets			3,793				412				4,160				471

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:

		As of December 31,
(in millions)		2015								2014
		U.S.				Non-U.S.				U.S.				Non-U.S.
Prior service credit		$	50			$	4			$	58			$	4
Net actuarial loss			(285	)			(6	)			(159	)			(32	)
Total		$	(235	)		$	(2	)		$	(101	)		$	(28	)

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

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

		Successor																								Predecessor
		Year Ended December 31, 2015								Year Ended December 31, 2014								Four Months Ended December 31, 2013								Eight Months Ended August 31, 2013
(in millions)		U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.
Newly established (loss) gain		$	(126	)		$	25			$	(255	)		$	(46	)		$	97			$	8			$	80			$	78
Newly established prior service credit			—				—				61				—				—				6				—				—
Amortization of:
Prior service (credit) cost			(8	)			—				(3	)			—				—				—				1				—
Net actuarial loss			—				2				—				—				—				—				120				55
Prior service cost recognized due to curtailment			—				—				—				—				—				—				1				1
Net curtailment gain not recognized in expense			—				—				—				—				—				—				20				7
Net loss (gain) recognized in expense due to    settlements			—				—				10				—				(11	)			—				—				1,542
Transfers			—				—				—				1				—				—				—				—
Total Income (loss) recognized in Other    comprehensive income before fresh start    accounting		$	(134	)		$	27			$	(187	)		$	(45	)		$	86			$	14			$	222			$	1,683
Effect of application of fresh start accounting																										$	1,955			$	418

Schedule Of Changes In Projected Benefit Obligations Fair Value Of Plan Assets And Funded Status Of Plan [Table Text Block]

Pension (income) expense for all defined benefit plans included:

		Successor																								Predecessor
(in millions)		Year Ended								Year Ended								Four Months Ended								Eight Months Ended
		December 31, 2015								December 31, 2014								December 31, 2013								August 31, 2013
		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		$	17			$	3			$	18			$	4			$	7			$	2			$	19			$	6
Interest cost			148				17				176				30				67				10				120				95
Expected return on plan assets			(272	)			(30	)			(295	)			(38	)			(122	)			(14	)			(236	)			(105	)
Amortization of:
Prior service credit			(8	)			—				(3	)			—				—				—				1				—
Actuarial loss			—				2				—				—				—				—				120				55
Pension (income) expense before special    termination benefits, curtailments and    settlements			(115	)			(8	)			(104	)			(4	)			(48	)			(2	)			24				51
Special termination benefits			9				—				8				—				—				—				—				—
Curtailment (gains) losses			—				—				—				—				—				(1	)			1				1
Settlement (gains) losses			—				—				10				—				(11	)			—				—				114
Net pension (income) expense for    major defined benefit plans			(106	)			(8	)			(86	)			(4	)			(59	)			(3	)			25				166
Other plans including unfunded plans			—				4				—				8				—				—				4				19
Net pension (income) expense		$	(106	)		$	(4	)		$	(86	)		$	4			$	(59	)		$	(3	)		$	29			$	185

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:

		Successor																								Predecessor
		December 31, 2015								December 31, 2014								December 31, 2013								August 31, 2013
		U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.
Discount rate			3.89	%			2.50	%			3.50	%			2.09	%			4.50	%			3.40	%			4.25	%			3.33	%
Salary increase rate			3.37	%			1.91	%			3.34	%			1.95	%			3.37	%			2.74	%			3.39	%			2.77	%

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:

		Successor																								Predecessor
		Year Ended								Year Ended								Four Months Ended								Eight Months Ended
		December 31, 2015								December 31, 2014								December 31, 2013								August 31, 2013
		U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.				U.S.				Non-U.S.
Discount rate			3.50	%			2.09	%			4.19	%			3.34	%			4.25	%			3.33	%			3.52	%			3.63	%
Salary increase rate			3.34	%			1.95	%			3.37	%			2.62	%			3.39	%			2.77	%			3.40	%			2.79	%
Expected long-term rate of return on    plan assets			7.40	%			4.69	%			7.63	%			4.93	%			8.20	%			5.54	%			8.12	%			6.66	%

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,
		2015				2014				2015 Target
Asset Category
Equity securities			15	%			15	%		12-18%
Debt securities			35	%			35	%		32-38%
Real estate			3	%			3	%		2-8%
Cash and cash equivalents			1	%			3	%		0-6%
Global balanced asset allocation funds			13	%			14	%		10-20%
Other			33	%			30	%		25-35%
Total			100	%			100	%

The Company'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,
		2015				2014				2015 Target
Asset Category
Equity securities			3	%			6	%		0-10%
Debt securities			35	%			27	%		28-38%
Real estate			0	%			1	%		0-5%
Cash and cash equivalents			3	%			4	%		0-10%
Global balanced asset allocation funds			6	%			11	%		0-10%
Other			53	%			51	%		50-60%
Total			100	%			100	%

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

Major U.S. Plans

December 31, 2015

		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		$	2			$	—			$	—			$	32			$	34
Equity Securities			—				—				—				571				571
Debt Securities:
Government Bonds			—				—				—				924				924
Investment Grade Bonds			—				382				—				—				382
Real Estate			—				—				34				96				130
Global Balanced Asset Allocation Funds			—				—				—				492				492
Other:
Absolute Return			—				—				—				487				487
Private Equity			—				—				24				744				768
Derivatives with unrealized gains			5				—				—				—				5
		$	7			$	382			$	58			$	3,346			$	3,793

Major U.S. Plans

December 31, 2014

		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			$	—			$	—			$	114			$	115
Equity Securities			—				—				—				632				632
Debt Securities:
Government Bonds			—				—				—				989				989
Investment Grade Bonds			—				442				—				—				442
Real Estate			—				—				41				98				139
Global Balanced Asset Allocation Funds			—				—				—				587				587
Other:
Absolute Return			—				—				—				426				426
Private Equity			—				—				28				752				780
Derivatives with unrealized gains			50				—				—				—				50
		$	51			$	442			$	69			$	3,598			$	4,160

Major Non-U.S. Plans

December 31, 2015

		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		$	5			$	—			$	—			$	16			$	21
Equity Securities			—				6				—				16				22
Debt Securities:
Government Bonds			—				39				—				117				156
Inflation-Linked Bonds			—				—				—				3				3
Investment Grade Bonds			—				45				—				45				90
Global High Yield & Emerging Market Debt			—				—				—				3				3
Real Estate			—				2				—				—				2
Global Balanced Asset Allocation Funds			—				—				—				47				47
Other:
Absolute Return			—				4				—				8				12
Private Equity			—				—				—				61				61
Insurance Contracts			—				311				—				—				311
Derivatives with unrealized gains			2				—				—				—				2
Derivatives with unrealized losses			(2	)			—				—				—				(2	)
		$	5			$	407			$	—			$	316			$	728

Major Non-U.S. Plans

December 31, 2014

		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		$	4			$	—			$	—			$	32			$	36
Equity Securities			—				8				—				38				46
Debt Securities:
Government Bonds			—				39				—				114				153
Inflation-Linked Bonds			—				—				—				9				9
Investment Grade Bonds			—				37				—				—				37
Global High Yield & Emerging Market Debt			—				—				—				11				11
Real Estate			—				2				—				—				2
Global Balanced Asset Allocation Funds			—				1				—				90				91
Other:
Absolute Return			—				4				—				7				11
Private Equity			—				—				—				56				56
Insurance Contracts			—				340				—				—				340
Derivatives with unrealized gains			5				—				—				—				5
Derivatives with unrealized losses			(2	)			—				—				—				(2	)
		$	7			$	431			$	—			$	357			$	795

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:

(in millions)

		U.S.
		Balance at January 1, 2015				Net Realized and Unrealized Gains/(Losses)				Net Purchases and Sales				Net Transfer Into/(Out of) Level 3				Balance at December 31, 2015
Real Estate		$	41			$	6			$	(13	)		$	—			$	34
Private Equity			28				1				(5	)			—				24
Total		$	69			$	7			$	(18	)		$	—			$	58

		U.S.
		Balance at January 1, 2014				Net Realized and Unrealized Gains/(Losses)				Net Purchases and Sales				Net Transfer Into/(Out of) Level 3				Balance at December 31, 2014
Real Estate		$	47			$	—			$	(6	)		$	—			$	41
Private Equity			54				(12	)			(14	)			—				28
Total		$	101			$	(12	)		$	(20	)		$	—			$	69

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.
2016		$	357			$	47
2017			341				47
2018			331				46
2019			321				46
2020			311				45
2021-2025			1,401				214

X

- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans, showing separately the assets and current and non-current liabilities (if applicable) recognized.

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

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Tabular disclosure of the components of net benefit costs for pension plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

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Tabular disclosure of the assumptions used to determine for pension plans benefit obligation, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

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Tabular disclosure of the change in the benefit obligation, fair value of plan assets and funded status of pension plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

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Tabular disclosure of benefits expected to be paid by pension plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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Tabular disclosure of the fair value of plan assets of pension plans as measured and may include a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall and (c) for fair value measurements using significant unobservable inputs.

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-Section 50
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+ References

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-Publisher FASB
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-SubTopic 20
-Section 50
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-Subparagraph (a)
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Tabular disclosure of the effect of fair value measurements using significant unobservable inputs (Level 3) on changes in plan assets of pension plans and/or other employee benefit plans for the period.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
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