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REVENUE RECOGNITION - Schedule of the Impact of Adoption of ASU 2014-09 (Details) - USD ($) $ in Millions | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2018 | Mar. 31, 2017 | Jan. 01, 2018 | Dec. 31, 2017
Consolidated Statements of Income |  |  |  |
Net sales | $ 5,251 | $ 4,848 |  |
Cost of products sold | 3,573 | 3,307 |  |
Income before income taxes | 565 | 467 |  |
Income tax expense | 78 | 33 |  |
Net income | 487 | 434 |  |
Net income attributable to Eaton ordinary shareholders | 488 | $ 434 |  |
Assets |  |  |  |
Accounts receivable - net | 4,005 |  | $ 3,844 | $ 3,943
Inventory | 2,745 |  |  | 2,620
Prepaid expenses and other current assets | 552 |  | 808 | 679
Deferred income taxes | 356 |  | 254 | 253
Liabilities |  |  |  |
Other current liabilities | 1,861 |  | $ 1,905 | 1,872
Difference between Revenue Guidance in Effect before and after Topic 606 | Adjustment |  |  |  |
Consolidated Statements of Income |  |  |  |
Net sales | (7) |  |  |
Cost of products sold | (4) |  |  |
Income before income taxes | (3) |  |  |
Income tax expense | (1) |  |  |
Net income | (2) |  |  |
Net income attributable to Eaton ordinary shareholders | (2) |  |  |
Assets |  |  |  |
Accounts receivable - net | 107 |  |  |
Inventory | 3 |  |  |
Prepaid expenses and other current assets | (139) |  |  |
Deferred income taxes | (1) |  |  |
Liabilities |  |  |  |
Other current liabilities | (30) |  |  |
Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Consolidated Statements of Income |  |  |  |
Net sales | 5,244 |  |  |
Cost of products sold | 3,569 |  |  |
Income before income taxes | 562 |  |  |
Income tax expense | 77 |  |  |
Net income | 485 |  |  |
Net income attributable to Eaton ordinary shareholders | 486 |  |  |
Assets |  |  |  |
Accounts receivable - net | 4,112 |  |  | 3,943
Inventory | 2,748 |  |  |
Prepaid expenses and other current assets | 413 |  |  | 679
Deferred income taxes | 355 |  |  | 253
Liabilities |  |  |  |
Other current liabilities | $ 1,831 |  |  | $ 1,872

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