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RETIREMENT BENEFITS PLANS | 9 Months Ended
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Sep. 30, 2017
Retirement Benefits [Abstract] |
RETIREMENT BENEFITS PLANS | RETIREMENT BENEFITS PLANS The components of retirement benefits expense follow:
|  | United States pension benefit expense |  | Non-United States pension benefit expense |  | Other postretirement benefits expense
|  | Three months ended September 30
|  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
| Service cost | $ | 24 |  |  | $ | 28 |  |  | $ | 18 |  |  | $ | 16 |  |  | $ | 1 |  |  | $ | 1 |
| Interest cost | 30 |  |  | 31 |  |  | 14 |  |  | 16 |  |  | 4 |  |  | 4 |
| Expected return on plan assets | (61 | ) |  | (63 | ) |  | (24 | ) |  | (23 | ) |  | (1 | ) |  | (2 | )
| Amortization | 21 |  |  | 23 |  |  | 13 |  |  | 8 |  |  | (3 | ) |  | (2 | )
|  | 14 |  |  | 19 |  |  | 21 |  |  | 17 |  |  | 1 |  |  | 1 |
| Settlements | 17 |  |  | 24 |  |  | 4 |  |  | — |  |  | — |  |  | — |
| Total expense | $ | 31 |  |  | $ | 43 |  |  | $ | 25 |  |  | $ | 17 |  |  | $ | 1 |  |  | $ | 1 |
|  | United States pension benefit expense |  | Non-United States pension benefit expense |  | Other postretirement benefits expense
|  | Nine months ended September 30
|  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
| Service cost | $ | 72 |  |  | $ | 83 |  |  | $ | 53 |  |  | $ | 49 |  |  | $ | 2 |  |  | $ | 3 |
| Interest cost | 92 |  |  | 94 |  |  | 41 |  |  | 48 |  |  | 11 |  |  | 13 |
| Expected return on plan assets | (183 | ) |  | (188 | ) |  | (70 | ) |  | (71 | ) |  | (3 | ) |  | (5 | )
| Amortization | 62 |  |  | 69 |  |  | 38 |  |  | 25 |  |  | (9 | ) |  | (6 | )
|  | 43 |  |  | 58 |  |  | 62 |  |  | 51 |  |  | 1 |  |  | 5 |
| Settlements and special termination benefits | 51 |  |  | 63 |  |  | 4 |  |  | — |  |  | — |  |  | — |
| Total expense | $ | 94 |  |  | $ | 121 |  |  | $ | 66 |  |  | $ | 51 |  |  | $ | 1 |  |  | $ | 5 |
In 2017, Eaton expects to make contributions to the United States pension plans of $375, including $370 contributed through September 30, 2017.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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