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CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Consolidating Statements of Comprehensive Income (Details) - USD ($) $ in Millions | 3 Months Ended
--- | ---
Mar. 31, 2018 | Mar. 31, 2017
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | $ 5,251 | $ 4,848
Cost of products sold | 3,573 | 3,307
Selling and administrative expense | 889 | 876
Research and development expense | 156 | 143
Interest expense (income) - net | 70 | 61
Other income - net | (2) | (6)
Equity in loss (earnings) of subsidiaries, net of tax | 0 | 0
Intercompany expense (income) - net | 0 | 0
Income before income taxes | 565 | 467
Income tax expense (benefit) | 78 | 33
Net income | 487 | 434
Less net loss (income) for noncontrolling interests | 1 | 0
Net income attributable to Eaton ordinary shareholders | 488 | 434
Other comprehensive income | 296 | 263
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 784 | 697
Guarantors |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | 1,700 | 1,656
Cost of products sold | 1,236 | 1,228
Selling and administrative expense | 178 | 199
Research and development expense | 41 | 49
Interest expense (income) - net | 4 | 5
Other income - net | (9) | 1
Equity in loss (earnings) of subsidiaries, net of tax | (829) | (790)
Intercompany expense (income) - net | 486 | 338
Income before income taxes | 593 | 626
Income tax expense (benefit) | (14) | 16
Net income | 607 | 610
Less net loss (income) for noncontrolling interests | 0 | 0
Net income attributable to Eaton ordinary shareholders | 607 | 610
Other comprehensive income | 296 | 262
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 903 | 872
Other subsidiaries [Member] |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | 3,191 | 2,930
Cost of products sold | 2,310 | 2,140
Selling and administrative expense | 367 | 328
Research and development expense | 76 | 40
Interest expense (income) - net | (1) | (5)
Other income - net | (16) | (24)
Equity in loss (earnings) of subsidiaries, net of tax | (659) | (658)
Intercompany expense (income) - net | (470) | (418)
Income before income taxes | 1,584 | 1,527
Income tax expense (benefit) | 99 | 18
Net income | 1,485 | 1,509
Less net loss (income) for noncontrolling interests | 1 | (1)
Net income attributable to Eaton ordinary shareholders | 1,486 | 1,508
Other comprehensive income | 613 | 516
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 2,099 | 2,024
Eaton Corporation plc [Member] |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | 0 | 0
Cost of products sold | 0 | 0
Selling and administrative expense | 3 | 32
Research and development expense | 0 | 0
Interest expense (income) - net | 0 | 0
Other income - net | 18 | 7
Equity in loss (earnings) of subsidiaries, net of tax | (514) | (583)
Intercompany expense (income) - net | 5 | 110
Income before income taxes | 488 | 434
Income tax expense (benefit) | 0 | 0
Net income | 488 | 434
Less net loss (income) for noncontrolling interests | 0 | 0
Net income attributable to Eaton ordinary shareholders | 488 | 434
Other comprehensive income | 296 | 263
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 784 | 697
Eaton Corporation [Member] |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | 1,689 | 1,572
Cost of products sold | 1,352 | 1,251
Selling and administrative expense | 341 | 317
Research and development expense | 39 | 54
Interest expense (income) - net | 68 | 62
Other income - net | 5 | 10
Equity in loss (earnings) of subsidiaries, net of tax | (178) | 169
Intercompany expense (income) - net | (21) | (30)
Income before income taxes | 83 | (261)
Income tax expense (benefit) | (6) | (3)
Net income | 89 | (258)
Less net loss (income) for noncontrolling interests | 0 | 0
Net income attributable to Eaton ordinary shareholders | 89 | (258)
Other comprehensive income | 38 | 63
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | 127 | (195)
Consolidating adjustments [Member] |  |
Consolidating Statements of Comprehensive Income, Captions [Line Items] |  |
Net sales | (1,329) | (1,310)
Cost of products sold | (1,325) | (1,312)
Selling and administrative expense | 0 | 0
Research and development expense | 0 | 0
Interest expense (income) - net | (1) | (1)
Other income - net | 0 | 0
Equity in loss (earnings) of subsidiaries, net of tax | 2,180 | 1,862
Intercompany expense (income) - net | 0 | 0
Income before income taxes | (2,183) | (1,859)
Income tax expense (benefit) | (1) | 2
Net income | (2,182) | (1,861)
Less net loss (income) for noncontrolling interests | 0 | 1
Net income attributable to Eaton ordinary shareholders | (2,182) | (1,860)
Other comprehensive income | (947) | (841)
Total comprehensive income (loss) attributable to Eaton ordinary shareholders | $ (3,129) | $ (2,701)

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