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BASIS OF PRESENTATION (Details) - USD ($) $ in Millions | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2018 | Mar. 31, 2017 | Jan. 01, 2018 | Dec. 31, 2017
Assets |  |  |  |
Accounts receivable - net | $ 4,005 |  | $ 3,844 | $ 3,943
Prepaid expenses and other current assets | 552 |  | 808 | 679
Deferred income taxes | 356 |  | 254 | 253
Liabilities and shareholders' equity |  |  |  |
Other current liabilities | 1,861 |  | 1,905 | 1,872
Eaton shareholders' equity | 17,263 |  | 17,251 | 17,253
Reduction in selling and administrative expense | (889) | $ (876) |  |
Corresponding decrease in Other income - net | (2) | (6) |  |
Cumulative-effect adjustment upon adoption | (2) |  |  |
Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Assets |  |  |  |
Accounts receivable - net | 4,112 |  |  | 3,943
Prepaid expenses and other current assets | 413 |  |  | 679
Deferred income taxes | 355 |  |  | 253
Liabilities and shareholders' equity |  |  |  |
Other current liabilities | 1,831 |  |  | 1,872
Eaton shareholders' equity |  |  |  | $ 17,253
Accounting Standards Update 2016-16 [Member] |  |  |  |
Liabilities and shareholders' equity |  |  |  |
Cumulative-effect adjustment upon adoption |  |  | 199 |
ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Assets |  |  |  |
Accounts receivable - net |  |  | (99) |
Prepaid expenses and other current assets |  |  | 129 |
Deferred income taxes |  |  | 1 |
Liabilities and shareholders' equity |  |  |  |
Other current liabilities |  |  | 33 |
Eaton shareholders' equity |  |  | $ (2) |
ASU 2017-07 |  |  |  |
Liabilities and shareholders' equity |  |  |  |
Reduction in selling and administrative expense | 1 | 9 |  |
Corresponding decrease in Other income - net | 1 | $ 9 |  |
ASU 2017-07 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Assets |  |  |  |
Accounts receivable - net | 107 |  |  |
Prepaid expenses and other current assets | (139) |  |  |
Deferred income taxes | (1) |  |  |
Liabilities and shareholders' equity |  |  |  |
Other current liabilities | $ (30) |  |  |

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