CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash	$ 791	$ 543
Short-term investments	843	203
Accounts receivable - net	3,962	3,560
Inventory	2,457	2,254
Prepaid expenses and other current assets	396	381
Total current assets	8,449	6,941
Land and buildings	2,498	2,369
Machinery and equipment	5,940	5,670
Gross property, plant and equipment	8,438	8,039
Accumulated depreciation	(4,952)	(4,596)
Net property, plant and equipment	3,486	3,443
Other noncurrent assets
Goodwill	13,545	13,201
Other intangible assets	5,354	5,514
Deferred income taxes	264	360
Other assets	1,627	960
Total assets	32,725	30,419
Current liabilities
Short-term debt	5	14
Current portion of long-term debt	1,494	1,552
Accounts payable	2,039	1,718
Accrued compensation	434	379
Other current liabilities	1,928	1,822
Total current liabilities	5,900	5,485
Noncurrent liabilities
Long-term debt	7,273	6,711
Pension liabilities	1,328	1,659
Other postretirement benefits liabilities	366	368
Deferred income taxes	327	321
Other noncurrent liabilities	895	934
Total noncurrent liabilities	10,189	9,993
Shareholders’ equity
Eaton shareholders’ equity	16,593	14,897
Noncontrolling interests	43	44
Total equity	16,636	14,941
Total liabilities and equity	$ 32,725	$ 30,419

Land and buildings, gross

No definition available.

Name:	etn_LandAndBuildings
Namespace Prefix:	etn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).