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RESTRUCTURING CHARGES | 3 Months Ended
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Mar. 31, 2018
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. The multi-year initiative concluded at the end of 2017. A summary of liabilities related to workforce reductions, plant closings and other associated costs announced as part of this program follows:
| Workforce reductions |  | Plant closings and other |  | Total
Balance at December 31, 2016 | $ | 113 |  |  | $ | 1 |  |  | $ | 114 |
Liability recognized | 57 |  |  | 59 |  |  | 116 |
Payments | (102 | ) |  | (39 | ) |  | (141 | )
Other adjustments | (1 | ) |  | (16 | ) |  | (17 | )
Balance at December 31, 2017 | 67 |  |  | 5 |  |  | 72 |
Payments | (13 | ) |  | (3 | ) |  | (16 | )
Other adjustments | (8 | ) |  | — |  |  | (8 | )
Balance at March 31, 2018 | $ | 46 |  |  | $ | 2 |  |  | $ | 48 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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