Canon S120 has a
12.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized BSI-CMOS sensor and features Digic 6 processor. On the other hand, Kodak Z1485 IS has a
14.0MP 1/1.72-inch (7.4 x 5.55 mm ) sized CCD sensor .
Below you can see the S120 and Z1485 IS sensor size comparison.
Canon S120 and Kodak Z1485 IS have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.