v2.4.0.6

Retirement Benefits Plans (Tables)

12 Months Ended

Dec. 31, 2012

Retirement Benefit Plans (Tables) [Abstract]

Obligations and funded status

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

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

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

Components of pension plans with accumulated benefit obligations in excess of plan assets

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 benefits liabilities recognized in Accumulated other comprehensive loss

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

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

Estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost

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

Assumptions used to determine other postretirement obligations and expense

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	%

Assumptions used to determine other postretirement benefits obligations and expense

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

1-percentage change in the assumed health care cost trend rates

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 pension 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

Expected pension and other postretirement benefit payments and expected subsidy

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		)

Fair value of pension plan assets

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

Fair value of other postretirement benefits plan assets

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			$	—

Employer contributions to defined contribution benefit plans, charged to expense

The total contributions related to these plans are charged to expense and were as follows:

2012	$	74
2011	65
2010	33

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