v2.4.0.6

Retirement Benefits Plans | 12 Months Ended
--- | ---
Dec. 31, 2012
General Discussion of Pension and Other Postretirement Benefits [Abstract] |
RETIREMENT BENEFITS PLANS | RETIREMENT BENEFITS PLANS Eaton has defined benefits pension plans and other postretirement benefits plans. Obligations and Funded Status
| United States pension liabilities |  | Non-United States pension liabilities |  | Other postretirement liabilities
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
Funded status |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets | $ | 2,607 |  |  | $ | 1,664 |  |  | $ | 1,248 |  |  | $ | 989 |  |  | $ | 146 |  |  | $ | 156 |
Benefit obligations | (3,817 | ) |  | (2,899 | ) |  | (2,006 | ) |  | (1,505 | ) |  | (940 | ) |  | (853 | )
Funded status | $ | (1,210 | ) |  | $ | (1,235 | ) |  | $ | (758 | ) |  | $ | (516 | ) |  | $ | (794 | ) |  | $ | (697 | )
Amounts recognized in the Consolidated Balance Sheets |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | — |  |  | $ | — |  |  | $ | 71 |  |  | $ | 78 |  |  | $ | — |  |  | $ | — |
Current liabilities | (15 | ) |  | (12 | ) |  | (27 | ) |  | (24 | ) |  | (62 | ) |  | (55 | )
Non-current liabilities | (1,195 | ) |  | (1,223 | ) |  | (802 | ) |  | (570 | ) |  | (732 | ) |  | (642 | )
Total | $ | (1,210 | ) |  | $ | (1,235 | ) |  | $ | (758 | ) |  | $ | (516 | ) |  | $ | (794 | ) |  | $ | (697 | )
Amounts recognized in Accumulated other comprehensive loss (pretax) |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss | $ | 1,618 |  |  | $ | 1,601 |  |  | $ | 550 |  |  | $ | 348 |  |  | $ | 269 |  |  | $ | 257 |
Prior service cost (credit) | 1 |  |  | 1 |  |  | 9 |  |  | 10 |  |  | (7 | ) |  | (9 | )
Other | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 1,621 |  |  | $ | 1,602 |  |  | $ | 559 |  |  | $ | 358 |  |  | $ | 262 |  |  | $ | 248 |
Change in Benefit Obligations
| United States pension liabilities |  | Non-United States pension liabilities |  | Other postretirement liabilities
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
Balance at January 1 | $ | 2,899 |  |  | $ | 2,458 |  |  | $ | 1,505 |  |  | $ | 1,460 |  |  | $ | 853 |  |  | $ | 826 |
Service cost | 115 |  |  | 93 |  |  | 50 |  |  | 48 |  |  | 17 |  |  | 15 |
Interest cost | 134 |  |  | 132 |  |  | 77 |  |  | 78 |  |  | 38 |  |  | 41 |
Actuarial loss | 264 |  |  | 346 |  |  | 196 |  |  | 26 |  |  | 34 |  |  | 41 |
Gross benefits paid | (132 | ) |  | (131 | ) |  | (78 | ) |  | (82 | ) |  | (94 | ) |  | (101 | )
Currency translation | — |  |  | — |  |  | 54 |  |  | (23 | ) |  | — |  |  | (1 | )
Acquisitions | 536 |  |  | — |  |  | 201 |  |  | — |  |  | 64 |  |  | — |
Other | 1 |  |  | 1 |  |  | 1 |  |  | (2 | ) |  | 28 |  |  | 32 |
Balance at December 31 | $ | 3,817 |  |  | $ | 2,899 |  |  | $ | 2,006 |  |  | $ | 1,505 |  |  | $ | 940 |  |  | $ | 853 |
Accumulated benefit obligation | $ | 3,639 |  |  | $ | 2,762 |  |  | $ | 1,878 |  |  | $ | 1,364 |  |  |  |  |
Change in Plan Assets
| United States pension liabilities |  | Non-United States pension liabilities |  | Other postretirement liabilities
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
Balance at January 1 | $ | 1,664 |  |  | $ | 1,572 |  |  | $ | 989 |  |  | $ | 937 |  |  | $ | 156 |  |  | $ | — |
Actual return on plan assets | 293 |  |  | (41 | ) |  | 86 |  |  | 39 |  |  | 13 |  |  | 2 |
Employer contributions | 311 |  |  | 264 |  |  | 102 |  |  | 108 |  |  | 43 |  |  | 223 |
Gross benefits paid | (132 | ) |  | (131 | ) |  | (78 | ) |  | (82 | ) |  | (94 | ) |  | (101 | )
Currency translation | — |  |  | — |  |  | 39 |  |  | (6 | ) |  | — |  |  | — |
Acquisitions | 471 |  |  | — |  |  | 128 |  |  | — |  |  | — |  |  | — |
Other | — |  |  | — |  |  | (18 | ) |  | (7 | ) |  | 28 |  |  | 32 |
Balance at December 31 | $ | 2,607 |  |  | $ | 1,664 |  |  | $ | 1,248 |  |  | $ | 989 |  |  | $ | 146 |  |  | $ | 156 |
The components of pension plans with an accumulated benefit obligation in excess of plan assets at December 31 follow:
| United States pension liabilities |  | Non-United States pension liabilities
| 2012 |  | 2011 |  | 2012 |  | 2011
Projected benefit obligation | $ | 3,817 |  |  | $ | 2,899 |  |  | $ | 1,405 |  |  | $ | 990 |
Accumulated benefit obligation | 3,639 |  |  | 2,762 |  |  | 1,300 |  |  | 925 |
Fair value of plan assets | 2,607 |  |  | 1,664 |  |  | 657 |  |  | 446 |
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss follow:
| United States pension liabilities |  | Non-United States pension liabilities |  | Other postretirement liabilities
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
Balance at January 1 | $ | 1,602 |  |  | $ | 1,142 |  |  | $ | 358 |  |  | $ | 319 |  |  | $ | 248 |  |  | $ | 221 |
Prior service cost arising during the year | 1 |  |  | 1 |  |  | — |  |  | 4 |  |  | — |  |  | — |
Net loss arising during the year | 154 |  |  | 551 |  |  | 205 |  |  | 58 |  |  | 27 |  |  | 39 |
Currency translation | — |  |  | — |  |  | 15 |  |  | (5 | ) |  | — |  |  | — |
Less amounts included in expense during the year | (138 | ) |  | (92 | ) |  | (19 | ) |  | (18 | ) |  | (13 | ) |  | (12 | )
Other | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net change for the year | 19 |  |  | 460 |  |  | 201 |  |  | 39 |  |  | 14 |  |  | 27 |
Balance at December 31 | $ | 1,621 |  |  | $ | 1,602 |  |  | $ | 559 |  |  | $ | 358 |  |  | $ | 262 |  |  | $ | 248 |
Benefits Expense
| United States pension benefit expense |  | Non-United States pension benefit expense |  | Other postretirement benefits expense
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010
Service cost | $ | 115 |  |  | $ | 93 |  |  | $ | 80 |  |  | $ | 50 |  |  | $ | 48 |  |  | $ | 39 |  |  | $ | 17 |  |  | $ | 15 |  |  | $ | 16 |
Interest cost | 134 |  |  | 132 |  |  | 131 |  |  | 77 |  |  | 78 |  |  | 69 |  |  | 38 |  |  | 41 |  |  | 46 |
Expected return on plan assets | (183 | ) |  | (164 | ) |  | (156 | ) |  | (77 | ) |  | (70 | ) |  | (62 | ) |  | (6 | ) |  | — |  |  | — |
Amortization | 118 |  |  | 75 |  |  | 53 |  |  | 15 |  |  | 13 |  |  | 8 |  |  | 13 |  |  | 12 |  |  | 10 |
| 184 |  |  | 136 |  |  | 108 |  |  | 65 |  |  | 69 |  |  | 54 |  |  | 62 |  |  | 68 |  |  | 72 |
Curtailment loss | — |  |  | — |  |  | 1 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement loss | 20 |  |  | 17 |  |  | 16 |  |  | 3 |  |  | 4 |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense | $ | 204 |  |  | $ | 153 |  |  | $ | 125 |  |  | $ | 69 |  |  | $ | 74 |  |  | $ | 54 |  |  | $ | 62 |  |  | $ | 68 |  |  | $ | 72 |
The estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost in 2013 follow:
| United States pension liabilities |  | Non-United States pension liabilities |  | Other postretirement liabilities
Actuarial loss | $ | 176 |  |  | $ | 27 |  |  | $ | 15 |
Prior service cost (credit) | — |  |  | 1 |  |  | (2 | )
Total | $ | 176 |  |  | $ | 28 |  |  | $ | 13 |
Retirement Benefits Plans Assumptions Pension Plans
| United States pension plans |  | Non-United States pension plans
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010
Assumptions used to determine benefit obligation at year-end |  |  |  |  |  |  |  |  |  |  |
Discount rate | 3.97 | % |  | 4.70 | % |  | 5.50 | % |  | 4.17 | % |  | 5.12 | % |  | 5.40 | %
Rate of compensation increase | 3.16 | % |  | 3.15 | % |  | 3.61 | % |  | 3.09 | % |  | 3.62 | % |  | 3.63 | %
Assumptions used to determine expense |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.70 | % |  | 5.50 | % |  | 6.00 | % |  | 5.12 | % |  | 5.40 | % |  | 5.59 | %
Expected long-term return on plan assets | 8.50 | % |  | 8.50 | % |  | 8.95 | % |  | 7.10 | % |  | 7.17 | % |  | 7.20 | %
Rate of compensation increase | 3.15 | % |  | 3.61 | % |  | 3.62 | % |  | 3.62 | % |  | 3.63 | % |  | 3.58 | %
The expected long-term rate of return on pension assets was determined for each country and reflects long-term historical data taking into account each plan's target asset allocation. The discount rate was determined using appropriate bond data for each country. Other Postretirement Benefits Plans Substantially all of the obligation for other postretirement benefits plans relates to United States plans. Assumptions used to determine other postretirement benefits obligations and expense follow:
| Other postretirement benefits plans
| 2012 |  | 2011 |  | 2010
Assumptions used to determine benefit obligation at year-end |  |  |  |  |
Discount rate | 3.79 | % |  | 4.60 | % |  | 5.20 | %
Health care cost trend rate assumed for next year | 6.96 | % |  | 7.60 | % |  | 8.10 | %
Ultimate health care cost trend rate | 4.53 | % |  | 4.50 | % |  | 4.50 | %
Year ultimate health care cost trend rate is achieved | 2022 |  |  | 2020 |  |  | 2020 |
Assumptions used to determine expense |  |  |  |  |
Discount rate | 4.60 | % |  | 5.20 | % |  | 5.70 | %
Initial health care cost trend rate | 7.60 | % |  | 8.10 | % |  | 8.30 | %
Ultimate health care cost trend rate | 4.50 | % |  | 4.50 | % |  | 4.75 | %
Year ultimate health care cost trend rate is achieved | 2020 |  |  | 2020 |  |  | 2017 |
Assumed health care cost trend rates may have a significant effect on the amounts reported for the health care plans. A 1-percentage point change in the assumed health care cost trend rates would have the following effects:
| 1% increase |  | 1% decrease
Effect on total service and interest cost | $ | 1 |  |  | $ | (1 | )
Effect on other postretirement liabilities | 22 |  |  | (20 | )
Employer Contributions to Retirement Benefits Plans Contributions to pension plans that Eaton expects to make in 2013, and made in 2012, 2011 and 2010, follow:
| 2013 |  | 2012 |  | 2011 |  | 2010
United States plans | $ | 191 |  |  | $ | 311 |  |  | $ | 264 |  |  | $ | 313 |
Non-United States plans | 112 |  |  | 102 |  |  | 108 |  |  | 90 |
Total contributions | $ | 303 |  |  | $ | 413 |  |  | $ | 372 |  |  | $ | 403 |
During 2011, Eaton contributed $154 into a Voluntary Employee Benefit Association (VEBA) trust for the pre-funding of postretirement Medicare Part D prescription drug benefits for the Company's eligible United States employees and retirees. The following table provides the estimated pension and other postretirement benefit payments for each of the next five years, and the five years thereafter in the aggregate. For other postretirement benefits liabilities, the expected subsidy receipts relate to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, which would reduce the gross payments listed below.
| Estimated United States pension payments |  | Estimated non-United States pension payments |  | Estimated other postretirement benefit payments
|  |  | Gross |  | Medicare prescription drug subsidy
2013 | $ | 228 |  |  | $ | 89 |  |  | $ | 93 |  |  | $ | (7 | )
2014 | 405 |  |  | 90 |  |  | 91 |  |  | (6 | )
2015 | 255 |  |  | 92 |  |  | 84 |  |  | (6 | )
2016 | 272 |  |  | 95 |  |  | 81 |  |  | (5 | )
2017 | 279 |  |  | 98 |  |  | 77 |  |  | (5 | )
2018 - 2022 | 1,473 |  |  | 535 |  |  | 328 |  |  | (13 | )
Pension lump-sum payments in 2013 are restricted to 50% due to limitations imposed by the Pension Protection Act. Pension Plan Assets Investment policies and strategies are developed on a country specific basis. The United States plans, representing 68% of worldwide pension assets, and the United Kingdom plans representing 26% of worldwide pension assets, are invested primarily for growth, as the majority of the assets are in open plans with active participants and ongoing accruals. In general, the plans have their primary allocation to diversified, global equities, primarily through index funds in the form of common collective trusts. The United States plans' target allocation is 39% United States equities, 30% non-United States equities, 4% real estate (primarily equity of real estate investment trusts) and 27% debt securities and other, including cash equivalents. The United Kingdom plans' target asset allocations are 62% equities and the remainder in debt securities. The equity risk for the plans is managed through broad geographic diversification and diversification across industries and levels of market capitalization. The majority of debt allocations for these plans are longer duration government (including inflation protected securities) and corporate debt. The United States pension plans are authorized to use derivatives to achieve more economically desired market exposures and to use futures, swaps and options to gain or hedge exposures. Other Postretirement Benefits Plan Assets The VEBA trust which holds U.S. other postretirement benefits plan assets has investment guidelines that include allocations to global equities and fixed income investments. The trust's target investment allocation is 50% diversified global equities and 50% fixed income securities. The fixed income securities are primarily comprised of intermediate term, high quality, dollar denominated, fixed income instruments. The equity allocation is invested in a diversified global equity index fund in the form of a collective trust. Fair Value Measurements Financial instruments included in pension and other postretirement benefits plan assets are categorized into a fair value hierarchy of three levels, based on the degree of subjectivity inherent in the valuation methodology as follows:
Level 1 - | Quoted prices (unadjusted) for identical assets in active markets.
Level 2 - | Quoted prices for similar assets in active markets, and inputs that are observable for the asset, either directly or indirectly, for substantially the full term of the financial instrument.
Level 3 - | Unobservable prices or inputs.
Pension Plans A summary of the fair value of pension plan assets at December 31, 2012 and 2011, follows:
| Total |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Unobservable inputs (Level 3)
2012 |  |  |  |  |  |  |
Common collective trusts |  |  |  |  |  |  |
Non-United States equity and global equities | $ | 1,313 |  |  | $ | — |  |  | $ | 1,313 |  |  | $ | — |
United States equity | 978 |  |  | — |  |  | 978 |  |  | — |
Fixed income | 538 |  |  | — |  |  | 538 |  |  | — |
Long duration funds | 61 |  |  | — |  |  | 61 |  |  | — |
Exchange traded funds | 43 |  |  | — |  |  | 43 |  |  | — |
Fixed income securities | 331 |  |  | — |  |  | 331 |  |  | — |
United States treasuries | 143 |  |  | 143 |  |  | — |  |  | — |
Real estate | 124 |  |  | 119 |  |  | — |  |  | 5 |
Equity securities | 104 |  |  | 104 |  |  | — |  |  | — |
Cash equivalents | 140 |  |  | 7 |  |  | 133 |  |  | — |
Registered investment companies | 40 |  |  | 40 |  |  | — |  |  | — |
Other | 40 |  |  | 3 |  |  | 1 |  |  | 36 |
Total pension plan assets | $ | 3,855 |  |  | $ | 416 |  |  | $ | 3,398 |  |  | $ | 41 |
| Total |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Unobservable inputs (Level 3)
2011 |  |  |  |  |  |  |
Common collective trusts |  |  |  |  |  |  |
Non-United States equity and global equities | $ | 925 |  |  | $ | — |  |  | $ | 925 |  |  | $ | — |
United States equity | 642 |  |  | — |  |  | 642 |  |  | — |
Fixed income | 263 |  |  | — |  |  | 263 |  |  | — |
Long duration funds | 107 |  |  | — |  |  | 107 |  |  | — |
Fixed income securities | 296 |  |  | — |  |  | 296 |  |  | — |
United States treasuries | 120 |  |  | 120 |  |  | — |  |  | — |
Real estate | 82 |  |  | 82 |  |  | — |  |  | — |
Equity securities | 79 |  |  | 79 |  |  | — |  |  | — |
Cash equivalents | 67 |  |  | 9 |  |  | 58 |  |  | — |
Registered investment companies | 35 |  |  | 35 |  |  | — |  |  | — |
Other | 37 |  |  | 2 |  |  | — |  |  | 35 |
Total pension plan assets | $ | 2,653 |  |  | $ | 327 |  |  | $ | 2,291 |  |  | $ | 35 |
Other Postretirement Benefits Plans A summary of the fair value of other postretirement benefits plan assets at December 31, 2012 and 2011, follows:
| Total |  | Quoted prices in active markets for identical assets (Level 1) |  | Other observable inputs (Level 2) |  | Unobservable inputs (Level 3)
2012 |  |  |  |  |  |  |
Common collective trusts |  |  |  |  |  |  |
Global equities | $ | 75 |  |  | $ | — |  |  | $ | 75 |  |  | $ | — |
Fixed income securities | 67 |  |  | — |  |  | 67 |  |  | — |
Cash equivalents | 5 |  |  | 5 |  |  | — |  |  | — |
Total other postretirement benefits plan assets | $ | 147 |  |  | $ | 5 |  |  | $ | 142 |  |  | $ | — |
2011 |  |  |  |  |  |  |
Common collective trusts |  |  |  |  |  |  |
Global equities | $ | 52 |  |  | $ | — |  |  | $ | 52 |  |  | $ | — |
Fixed income securities | 50 |  |  | — |  |  | 50 |  |  | — |
Cash equivalents | 54 |  |  | 54 |  |  | — |  |  | — |
Total other postretirement benefits plan assets | $ | 156 |  |  | $ | 54 |  |  | $ | 102 |  |  | $ | — |
Valuation Methodologies Following is a description of the valuation methodologies used for pension and other postretirement benefits plan assets measured at fair value. There have been no changes in the methodologies used at December 31, 2012 and 2011. Common collective trusts - Valued at the net unit value of units held by the trust at year end. The unit value is determined by the total value of fund assets divided by the total number of units of the fund owned. The equity investments in collective trusts are predominantly in index funds for which the underlying securities are actively traded in public markets based upon readily measurable prices. Fixed income securities - These securities consist of publicly traded United States and non-United States fixed interest obligations (principally corporate and government bonds and debentures). The fair value of corporate and government debt securities is determined through third-party pricing models that consider various assumptions, including time value, yield curves, credit ratings and current market prices. The Company verifies the results of trustees or custodians and evaluates the pricing classification of these securities by performing analyses using other third-party sources. United States treasuries - Valued at the closing price of each security. Real estate and equity securities - These securities consist of direct investments in the stock of publicly traded companies. Such investments are valued based on the closing price reported in an active market on which the individual securities are traded. As such, the direct investments are classified as Level 1. Cash equivalents - Primarily certificates of deposit, commercial paper and repurchase agreements. Registered investment companies - Valued at the closing price of the exchange traded fund's shares. Other - Primarily insurance contracts for international plans and also futures contracts and over-the-counter options. These investments are valued based on the closing prices of future contracts or indices as available on the Bloomberg or similar service, and private equity investments. For additional information regarding fair value measurements, see Note 11. Defined Contribution Plans The Company has various defined contribution benefit plans, primarily consisting of the Eaton Savings Plan in the United States. The total contributions related to these plans are charged to expense and were as follows:
2012 | $ | 74 |
2011 | 65 |
2010 | 33 |
Following the acquisition of Cooper, the Cooper Retirement Savings and Stock Ownership Plan Trust, which had been a Cooper shareholder, purchased 3.2 million newly issued ordinary shares of Eaton for an aggregate purchase price of $166 on December 5, 2012, using the cash portion of the acquisition proceeds it received for its Cooper shares. The purchase price was $51.26 per share, which was the approximate closing per share price of Eaton shares on the New York Stock Exchange on December 4, 2012. There were no underwriting discounts or commissions in connection with the purchase. The transaction was completed pursuant to an exemption found under Section 4(2) of The Securities Act of 1933, as amended.

X
- Details
Name: | us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration