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CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Consolidating Statements of Comprehensive Income (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | $ 5,211 | $ 4,987 | $ 15,191 | $ 14,880
Cost of products sold | 3,469 | 3,371 | 10,229 | 10,081
Selling and administrative expense | 916 | 853 | 2,703 | 2,642
Research and development expense | 147 | 146 | 440 | 444
Interest expense (income) - net | 60 | 59 | 181 | 173
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 1,077 | 0 | 1,077 | 0
Other expense (income) - net | 5 | (15) | (10) | (28)
Equity in loss (earnings) of subsidiaries, net of tax | 0 | 0 | 0 | 0
Intercompany expense (income) - net | 0 | 0 | 0 | 0
Income before income taxes | 1,691 | 573 | 2,725 | 1,568
Income tax expense (benefit) | 292 | 51 | 378 | 151
Net income | 1,399 | 522 | 2,347 | 1,417
Less net loss (income) for noncontrolling interests | 0 | 1 | (1) | 1
Net income attributable to Eaton ordinary shareholders | 1,399 | 523 | 2,346 | 1,418
Other comprehensive income | 199 | 24 | 785 | 42
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 1,598 | 547 | 3,131 | 1,460
Guarantors |  |  |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | 1,669 | 1,592 | 4,936 | 4,815
Cost of products sold | 1,225 | 1,168 | 3,638 | 3,571
Selling and administrative expense | 200 | 195 | 591 | 589
Research and development expense | 54 | 44 | 154 | 140
Interest expense (income) - net | 5 | 4 | 16 | 13
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 0 |  | 0 |
Other expense (income) - net | (31) | 6 | (69) | 10
Equity in loss (earnings) of subsidiaries, net of tax | (1,900) | (914) | (3,625) | (2,398)
Intercompany expense (income) - net | 335 | 333 | 1,007 | 901
Income before income taxes | 1,781 | 756 | 3,224 | 1,989
Income tax expense (benefit) | 18 | 11 | 37 | 24
Net income | 1,763 | 745 | 3,187 | 1,965
Less net loss (income) for noncontrolling interests | 0 | 0 | 0 | 0
Net income attributable to Eaton ordinary shareholders | 1,763 | 745 | 3,187 | 1,965
Other comprehensive income | 200 | 29 | 792 | 59
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 1,963 | 774 | 3,979 | 2,024
Other subsidiaries [Member] |  |  |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | 3,223 | 3,032 | 9,378 | 8,962
Cost of products sold | 2,294 | 2,168 | 6,723 | 6,462
Selling and administrative expense | 354 | 324 | 1,016 | 999
Research and development expense | 40 | 43 | 122 | 128
Interest expense (income) - net | (7) | (3) | (15) | (13)
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 517 |  | 517 |
Other expense (income) - net | 12 | (22) | (20) | (40)
Equity in loss (earnings) of subsidiaries, net of tax | (706) | (228) | (931) | (457)
Intercompany expense (income) - net | (421) | (403) | (1,244) | (1,100)
Income before income taxes | 2,174 | 1,153 | 4,244 | 2,983
Income tax expense (benefit) | 154 | 52 | 222 | 119
Net income | 2,020 | 1,101 | 4,022 | 2,864
Less net loss (income) for noncontrolling interests | (1) | 0 | (3) | (2)
Net income attributable to Eaton ordinary shareholders | 2,019 | 1,101 | 4,019 | 2,862
Other comprehensive income | 267 | 3 | 998 | (7)
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 2,286 | 1,104 | 5,017 | 2,855
Eaton Corporation plc [Member] |  |  |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | 0 | 0 | 0 | 0
Cost of products sold | 0 | 0 | 0 | 0
Selling and administrative expense | 32 | 2 | 98 | 6
Research and development expense | 0 | 0 | 0 | 0
Interest expense (income) - net | 0 | 0 | 0 | 0
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 0 |  | 0 |
Other expense (income) - net | 23 | (1) | 71 | (1)
Equity in loss (earnings) of subsidiaries, net of tax | (1,573) | (628) | (2,858) | (1,726)
Intercompany expense (income) - net | 119 | 104 | 343 | 303
Income before income taxes | 1,399 | 523 | 2,346 | 1,418
Income tax expense (benefit) | 0 | 0 | 0 | 0
Net income | 1,399 | 523 | 2,346 | 1,418
Less net loss (income) for noncontrolling interests | 0 | 0 | 0 | 0
Net income attributable to Eaton ordinary shareholders | 1,399 | 523 | 2,346 | 1,418
Other comprehensive income | 199 | 24 | 785 | 42
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 1,598 | 547 | 3,131 | 1,460
Eaton Corporation [Member] |  |  |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | 1,695 | 1,660 | 4,963 | 4,842
Cost of products sold | 1,322 | 1,329 | 3,948 | 3,788
Selling and administrative expense | 330 | 332 | 998 | 1,048
Research and development expense | 53 | 59 | 164 | 176
Interest expense (income) - net | 62 | 59 | 180 | 169
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 560 |  | 560 |
Other expense (income) - net | 1 | 2 | 8 | 3
Equity in loss (earnings) of subsidiaries, net of tax | (237) | (173) | (612) | (495)
Intercompany expense (income) - net | (33) | (34) | (106) | (104)
Income before income taxes | 757 | 86 | 943 | 257
Income tax expense (benefit) | 120 | (11) | 120 | 9
Net income | 637 | 97 | 823 | 248
Less net loss (income) for noncontrolling interests | 0 | 0 | 0 | 0
Net income attributable to Eaton ordinary shareholders | 637 | 97 | 823 | 248
Other comprehensive income | (15) | 24 | 35 | 68
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 622 | 121 | 858 | 316
Consolidating adjustments [Member] |  |  |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |  |  |
Net sales | (1,376) | (1,297) | (4,086) | (3,739)
Cost of products sold | (1,372) | (1,294) | (4,080) | (3,740)
Selling and administrative expense | 0 | 0 | 0 | 0
Research and development expense | 0 | 0 | 0 | 0
Interest expense (income) - net | 0 | (1) | 0 | 4
Pre-tax gain on sale of consolidated subsidiary and remaining investment in joint venture | 0 |  | 0 |
Other expense (income) - net | 0 | 0 | 0 | 0
Equity in loss (earnings) of subsidiaries, net of tax | 4,416 | 1,943 | 8,026 | 5,076
Intercompany expense (income) - net | 0 | 0 | 0 | 0
Income before income taxes | (4,420) | (1,945) | (8,032) | (5,079)
Income tax expense (benefit) | 0 | (1) | (1) | (1)
Net income | (4,420) | (1,944) | (8,031) | (5,078)
Less net loss (income) for noncontrolling interests | 1 | 1 | 2 | 3
Net income attributable to Eaton ordinary shareholders | (4,419) | (1,943) | (8,029) | (5,075)
Other comprehensive income | (452) | (56) | (1,825) | (120)
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | $ (4,871) | $ (1,999) | $ (9,854) | $ (5,195)

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