Kodak 2006 Annual Report Download - page 108

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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:
2006 2005
(in millions) U.S. Non-U.S. U.S. Non-U.S.
Other long-term assets $ 1,514 $ 63 $ 790 $ 329
Accounts payable and other current liabilities (19) (1) — —
Pension and other postretirement liabilities (232) (710) (162) (142)
Additional minimum pension liability — — (101) (796)
Intangible asset — — 2 21
Accumulated other comprehensive loss — — 99 773
Net amount recognized at December 31 $ 1,263 $ (648) $ 628 $ 185
The additional minimum pension liability (net of intangible asset) is included in pension and other postretirement liabilities at December 31, 2005.
Amounts recognized in accumulated other comprehensive loss, as a result of the adoption of SFAS No. 158, for all major funded and unfunded U.S.
and Non-U.S. defined benefit plans consist of:
2006
(in millions) U.S. Non-U.S.
Net transition obligation $ — $ 2
Prior service cost 2 6
Net actuarial (gain) loss (429) 903
Total $ (427) $ 911
The accumulated benefit obligations for all the major funded and unfunded U.S. and Non-U.S. defined benefit plans are as follows:
2006 2005
(in millions) U.S. Non-U.S. U.S. Non-U.S.
Accumulated benefit obligation $ 5,199 $ 3,888 $ 5,719 $ 3,587
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:
2006 2005
(in millions) U.S. Non-U.S. U.S. Non-U.S.
Projected benefit obligation $ 387 $ 3,723 $ 422 $ 3,426
Accumulated benefit obligation 368 3,554 389 3,241
Fair value of plan assets 136 3,012 126 2,542