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RESTRUCTURING CHARGES | 12 Months Ended
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Dec. 31, 2021
Restructuring and Related Activities [Abstract] |
RESTRUCTURING CHARGES | RESTRUCTURING CHARGES In the second quarter of 2020, Eaton decided to undertake a multi-year restructuring program to reduce its cost structure and gain efficiencies in its business segments and at corporate in order to respond to declining market conditions brought on by the COVID-19 pandemic. Since the inception of the program, the Company has incurred charges of $292 million. These restructuring activities are expected to incur additional expenses of $28 million in 2022 primarily comprised of plant closing and other costs, resulting in total estimated charges of $320 million for the entire program. A summary of restructuring program charges is as follows:
(In millions except per share data) | 2021 |  | 2020
Workforce reductions | $ | 21 |  |  | $ | 172 |
Plant closing and other | 57 |  |  | 42 |
Total before income taxes | 78 |  |  | 214 |
Income tax benefit | 18 |  |  | 44 |
Total after income taxes | $ | 60 |  |  | $ | 170 |
Per ordinary share - diluted | $ | 0.15 |  |  | $ | 0.42 |
Restructuring program charges related to the following segments:
(In millions) | 2021 |  | 2020 |  |
Electrical Americas | $ | 14 |  |  | $ | 18 |  |  |  |  |
Electrical Global | 18 |  |  | 55 |  |  |  |  |
Aerospace | 8 |  |  | 34 |  |  |  |  |
Vehicle | 21 |  |  | 102 |  |  |  |  |
eMobility | 1 |  |  | 1 |  |  |  |  |
Corporate | 16 |  |  | 4 |  |  |  |  |
Total | $ | 78 |  |  | $ | 214 |  |  |  |  |
A summary of liabilities related to workforce reductions, plant closing and other associated costs is as follows:
(In millions) | Workforce reductions |  | Plant closing and other |  | Total
Balance at January 1, 2020 | $ | — |  |  | $ | — |  |  | $ | — |
Liability recognized | 172 |  |  | 42 |  |  | 214 |
Payments, utilization and translation | (33) |  |  | (39) |  |  | (72) |
Balance at December 31, 2020 | $ | 139 |  |  | $ | 3 |  |  | $ | 142 |
Liability recognized | 21 |  |  | 57 |  |  | 78 |
Payments, utilization and translation | (64) |  |  | (52) |  |  | (116) |
Balance at December 31, 2021 | $ | 96 |  |  | $ | 8 |  |  | $ | 104 |
These restructuring program charges were included in Cost of products sold, Selling and administrative expense, Research and development expense, or Other expense - net, as appropriate. In Business Segment Information, these restructuring program charges are treated as Corporate items. See Note 17 for additional information about business segments.

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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