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RESTRUCTURING CHARGES | 9 Months Ended
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Sep. 30, 2017
Restructuring and Related Activities [Abstract] |
RESTRUCTURING CHARGES | RESTRUCTURING CHARGES During 2015, Eaton announced its commitment to undertake actions to reduce its cost structure in all business segments and at corporate. Restructuring charges incurred for the three and nine months ended September 30, 2017, were $22 and $75, respectively, and were $23 and $121 for the three and nine months ended September 30, 2016, respectively. The charges associated with restructuring activities are anticipated to be $100 in 2017. A summary of restructuring charges by type follows:
| Three months ended September 30 |  | Nine months ended September 30
| 2017 |  | 2016 |  | 2017 |  | 2016
Workforce reductions | $ | 10 |  |  | $ | 18 |  |  | $ | 35 |  |  | $ | 95 |
Plant closings and other | 12 |  |  | 5 |  |  | 40 |  |  | 26 |
Total | $ | 22 |  |  | $ | 23 |  |  | $ | 75 |  |  | $ | 121 |
A summary of restructuring charges by segment follows:
| Three months ended September 30 |  | Nine months ended September 30
| 2017 |  | 2016 |  | 2017 |  | 2016
Electrical Products | $ | — |  |  | $ | 1 |  |  | $ | 14 |  |  | $ | 27 |
Electrical Systems & Services | — |  |  | 7 |  |  | 7 |  |  | 20 |
Hydraulics | 9 |  |  | 10 |  |  | 26 |  |  | 44 |
Aerospace | — |  |  | (1 | ) |  | 1 |  |  | 3 |
Vehicle | 2 |  |  | 5 |  |  | 7 |  |  | 22 |
Corporate | 11 |  |  | 1 |  |  | 20 |  |  | 5 |
Total | $ | 22 |  |  | $ | 23 |  |  | $ | 75 |  |  | $ | 121 |
A summary of liabilities related to workforce reductions, plant closings and other associated costs announced in 2015 follows:
| Workforce reductions |  | Plant closings and other |  | Total
Balance at December 31, 2015 | $ | 54 |  |  | $ | — |  |  | $ | 54 |
Liability recognized | 177 |  |  | 34 |  |  | 211 |
Payments | (116 | ) |  | (13 | ) |  | (129 | )
Other adjustments | (2 | ) |  | (20 | ) |  | (22 | )
Balance at December 31, 2016 | 113 |  |  | 1 |  |  | 114 |
Liability recognized | 35 |  |  | 40 |  |  | 75 |
Payments | (78 | ) |  | (25 | ) |  | (103 | )
Other adjustments | (3 | ) |  | (12 | ) |  | (15 | )
Balance at September 30, 2017 | $ | 67 |  |  | $ | 4 |  |  | $ | 71 |
These charges were included in Cost of products sold, Selling and administrative expenses or Other income-net, as appropriate. In Business Segment Information, the charges reduced Operating profit of the related business segment. See Note 14 for additional information about business segments.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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