v2.4.0.8

Business Segment Information (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Business Segment Information
Net sales	$ 5,602	$ 4,068	$ 10,912	$ 8,028
Segment operating profit	842	592	1,565	1,136
Amortization of intangible assets	(108)	(42)	(215)	(84)
Interest expense - net	(71)	(30)	(146)	(58)
Pension and other postretirement benefits expense	(43)	(39)	(81)	(80)
Inventory step-up adjustment	(1)	(1)	(34)	(3)
Other corporate expense - net	(85)	(61)	(155)	(124)
Income before income taxes	534	419	934	787
Income tax expense	37	37	57	94
Net income	497	382	877	693
Less net income for noncontrolling interests	(3)	0	(5)	0
Net income attributable to Eaton ordinary shareholders	494	382	872	693
Electrical Products [Member]
Business Segment Information
Net sales	1,758	903	3,418	1,789
Segment operating profit	272	151	513	290
Electrical Systems and Services [Member]
Business Segment Information
Net sales	1,624	913	3,145	1,765
Segment operating profit	227	91	437	167
Hydraulics [Member]
Business Segment Information
Net sales	772	769	1,528	1,504
Segment operating profit	104	123	182	232
Aerospace [Member]
Business Segment Information
Net sales	446	436	880	866
Segment operating profit	67	59	129	119
Vehicle [Member]
Business Segment Information
Net sales	1,002	1,047	1,941	2,104
Segment operating profit	$ 172	$ 168	$ 304	$ 328

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- Definition

Corporate Interest Expense and amortization of debt issue

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- Definition

Inventory step-up adjustment

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- Definition

Other corporate expense-net.

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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- Definition

Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of Net Income (Loss) attributable to noncontrolling interest.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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The net result for the period of deducting operating expenses from operating revenues.

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The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period).

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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