Nikon L820 has a
16.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor.
Below you can see the L820 and L110 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L820 and Nikon L110 Cameras
Nikon L820 and Nikon L110 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.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Nikon L820
or the
Nikon L110 ,
including hyperfocal distance.