ACQUISITION INTEGRATION CHARGES

Eaton incurs integration charges related to acquired businesses. A summary of these charges follows:



	Three months ended June 30				Six months ended June 30
	2015		2014		2015		2014
Business segment
Electrical Products	$	6	$	12	$	12	$	41
Electrical Systems and Services	4		13		7		39
Hydraulics	1		5		2		9
Total business segments	11		30		21		89
Corporate	1		7		2		14
Total acquisition integration charges before income taxes	$	12	$	37	$	23	$	103
Total after income taxes	$	8	$	23	$	15	$	67
Per ordinary share - diluted	$	0.02	$	0.05	$	0.03	$	0.14

Business segment acquisition integration charges for the three and six months ended June 30, 2015 and 2014 were related primarily to the integration of Cooper Industries plc (Cooper) to gain efficiencies in selling, marketing, traditional back-office functions, manufacturing, and distribution. These charges were included in Cost of products sold or Selling and administrative expense, as appropriate. In Business Segment Information the charges reduced Operating profit of the related business segment. See Note 13 for additional information about business segments.

Corporate acquisition integration charges in 2015 and 2014 were related to the acquisition of Cooper. These charges were included in Selling and administrative expense. In Business Segment Information the charges were included in Other corporate expense - net.

The Cooper integration initiatives are expected to continue throughout 2015.