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Note 17 - Retirement Plans and Other Postretirement Benefits | 6 Months Ended
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Jun. 30, 2019
Compensation And Retirement Disclosure [Abstract] |
Retirement Plans and Other Postretirement Benefits | NOTE 17: 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 |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
(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 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | 2 |  |  | $ | 6 |  |  | $ | 2 |
Interest cost |  |  | 31 |  |  |  | 3 |  |  |  | 27 |  |  |  | 3 |  |  |  | 61 |  |  |  | 6 |  |  |  | 55 |  |  |  | 6 |
Expected return on plan assets |  |  | (54 | ) |  |  | (5 | ) |  |  | (56 | ) |  |  | (6 | ) |  |  | (107 | ) |  |  | (11 | ) |  |  | (112 | ) |  |  | (13 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit |  |  | (1 | ) |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | (4 | ) |  |  | — |
Actuarial loss |  |  | — |  |  |  | 1 |  |  |  | 2 |  |  |  | 1 |  |  |  | — |  |  |  | 2 |  |  |  | 3 |  |  |  | 2 |
Net pension income before special termination benefits |  |  | (22 | ) |  |  | — |  |  |  | (26 | ) |  |  | (1 | ) |  |  | (44 | ) |  |  | (1 | ) |  |  | (52 | ) |  |  | (3 | )
Special termination benefits |  |  | 1 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 1 |  |  |  | — |
Curtailment (gain) |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | — |
Net pension income from major plans |  |  | (23 | ) |  |  | — |  |  |  | (25 | ) |  |  | (1 | ) |  |  | (44 | ) |  |  | (1 | ) |  |  | (51 | ) |  |  | (3 | )
Other plans |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |
Total net pension cost (income) |  | $ | (23 | ) |  | $ | (3 | ) |  | $ | (25 | ) |  | $ | (1 | ) |  | $ | (44 | ) |  | $ | (5 | ) |  | $ | (51 | ) |  | $ | (3 | )
For the three and six months ended June 30, 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. The $2 million curtailment gain for the three and six months ended June 30, 2019 was incurred as a result of the sale of FPD and is included in Income from discontinued operations in the Consolidated Statement of Operations. In addition, the amounts shown for Other plans include $5 million of settlement gains for the three and six months ended June 30, 2019 due to the transfer of non-major, non-U.S. pension liabilities as a result of the sale of FPD. These amounts are also included in Income from discontinued operations in the Consolidated Statement of Operations.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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