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RESTRUCTURING CHARGES
 9 Months Ended
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.