XML 56 R43.htm IDEA: XBRL DOCUMENT
v3.22.0.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2021 USD ($) reporting_unit country | Dec. 31, 2020 USD ($) | Dec. 31, 2019 USD ($) | Sep. 30, 2021 USD ($) | Sep. 22, 2021 USD ($) | May 17, 2021 USD ($)
Long-Lived Assets [Line Items] |  |  |  |  |  |
Net sales | $ 19,628,000,000 | $ 17,858,000,000 | $ 21,390,000,000 |  |  |
Countries where products are sold (more than) | country | 170 |  |  |  |  |
Investments in associate companies | $ 777,000,000 | 680,000,000 |  |  |  |
Revolving Credit Facility |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Credit facility, maximum borrowing capacity |  |  |  |  | $ 2,500,000,000 | $ 4,500,000,000
Revolving Credit Facility | 364 Day Credit Facility |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Credit facility, maximum borrowing capacity | 500,000,000 |  |  | $ 500,000,000 | $ 500,000,000 | $ 2,500,000,000
Revolving Credit Facility | Five Year Credit Facility |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Credit facility, maximum borrowing capacity | $ 2,000,000,000 |  |  | $ 750,000,000 |  |
Other postretirement benefits plans |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Defined benefit plan, amortization period of gain (loss) | 7 years |  |  |  |  |
Aerospace Segment |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Net sales | $ 2,648,000,000 | $ 2,223,000,000 | $ 2,480,000,000 |  |  |
Number of reporting units | reporting_unit | 2 |  |  |  |  |
United States | Pension plans |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Defined benefit plan, amortization period of gain (loss) | 23 years |  |  |  |  |
Foreign Plan | Pension plans |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Defined benefit plan, amortization period of gain (loss) | 10 years |  |  |  |  |
Patents and technology |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Weighted-average amortization period of finite-lived intangible assets | 18 years |  |  |  |  |
Customer relationships |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Weighted-average amortization period of finite-lived intangible assets | 18 years |  |  |  |  |
Trademarks |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Weighted-average amortization period of finite-lived intangible assets | 18 years |  |  |  |  |
Buildings |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Useful life of property, plant and equipment | 40 years |  |  |  |  |
Minimum |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Ownership interest in equity method investment (as a percent) | 20.00% |  |  |  |  |
Other postretirement benefits plans, accounting corridor for amortization of net actuarial gains (losses) (as a percent) | 8.00% |  |  |  |  |
Minimum | Machinery and equipment |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Useful life of property, plant and equipment | 3 years |  |  |  |  |
Minimum | Software |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Useful life of property, plant and equipment | 5 years |  |  |  |  |
Maximum |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Ownership interest in equity method investment (as a percent) | 50.00% |  |  |  |  |
Other postretirement benefits plans, accounting corridor for amortization of net actuarial gains (losses) (as a percent) | 10.00% |  |  |  |  |
Maximum | Machinery and equipment |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Useful life of property, plant and equipment | 10 years |  |  |  |  |
Maximum | Software |  |  |  |  |  |
Long-Lived Assets [Line Items] |  |  |  |  |  |
Useful life of property, plant and equipment | 15 years |  |  |  |  |

X
- Definition Defined Benefit Plan, Accounting Corridor for Amortization of Net Actuarial Gains (Losses) + References No definition available. + Details
Name: | etn_DefinedBenefitPlanAccountingCorridorForAmortizationOfNetActuarialGainsLosses
Namespace Prefix: | etn_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Defined Benefit Plan, Weighted Average Amortization Period of Gain (Loss) + References No definition available. + Details
Name: | etn_DefinedBenefitPlanWeightedAverageAmortizationPeriodofGainLoss
Namespace Prefix: | etn_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of countries in which the entity operates as of balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfCountriesInWhichEntityOperates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment. + References No definition available. + Details
Name: | us-gaap_NumberOfReportingUnits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=etn_A364DayCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=etn_FiveYearCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=etn_AerospaceSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanSponsorLocationAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanSponsorLocationAxis=us-gaap_ForeignPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=etn_PatentsAndTechnologyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareAndSoftwareDevelopmentCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |