Eaton (ETN) 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	9 Months Ended
In Billions, except Share data in Millions, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2012
Entity Information [Line Items]	'	'
Entity Registrant Name	'Eaton Corp plc	'
Trading Symbol	'ETN	'
Entity Central Index Key	'0001551182	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'Yes	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Public Float	'	$13.40
Entity Common Stock, Shares Outstanding	474.5	'

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Net sales	$5,607	$3,950	$16,519	$11,978
Cost of products sold	3,883	2,747	11,488	8,316
Selling and administrative expense	967	687	2,885	2,079
Research and development expense	166	102	479	313
Interest expense - net	63	42	209	100
Other expense (income) - net	7	-4	3	7
Income before income taxes	521	376	1,455	1,163
Income tax expense	7	29	64	123
Net income	514	347	1,391	1,040
Less net income for noncontrolling interests	-4	-2	-9	-2
Net income attributable to Eaton ordinary shareholders	$510	$345	$1,382	$1,038
Net income per ordinary share	'	'	'	'
Diluted	$1.07	$1.02	$2.90	$3.05
Basic	$1.08	$1.02	$2.92	$3.08
Weighted-average number of ordinary shares outstanding	'	'	'	'
Diluted	477.2	339.8	476.2	339.7
Basic	474	337.6	473.1	336.7
Cash dividends declared per ordinary share	$0.42	$0.76	$1.26	$1.52

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	$514	$347	$1,391	$1,040
Less net income for noncontrolling interests	-4	-2	-9	-2
Net income attributable to Eaton ordinary shareholders	510	345	1,382	1,038
Other comprehensive income, net of tax	'	'	'	'
Currency translation and related hedging instruments	286	146	-104	47
Pensions and other postretirement benefits	31	22	120	93
Cash flow hedges	5	4	0	16
Other comprehensive income attributable to Eaton ordinary shareholders	322	172	16	156
Total comprehensive income attributable to Eaton ordinary shareholders	$832	$517	$1,398	$1,194

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Assets	'	'
Cash	$642	$577
Short-term investments	698	527
Accounts receivable - net	3,950	3,510
Inventory	2,403	2,339
Deferred income taxes	404	393
Prepaid expenses and other current assets	669	429
Total current assets	8,766	7,775
Property, plant and equipment - net	3,757	3,823
Other noncurrent assets	'	'
Goodwill	14,276	14,211
Other intangible assets	7,231	7,468
Deferred income taxes	328	369
Other assets	954	1,704
Total assets	35,312	35,350
Current liabilities	'	'
Short-term debt	88	757
Current portion of long-term debt	576	314
Accounts payable	1,976	1,879
Accrued compensation	430	463
Other current liabilities	1,984	2,008
Total current liabilities	5,054	5,421
Noncurrent liabilities	'	'
Long-term debt	9,029	9,762
Pension liabilities	1,801	2,004
Other postretirement benefits liabilities	733	740
Deferred income taxes	1,513	1,456
Other noncurrent liabilities	1,065	812
Total noncurrent liabilities	14,141	14,774
Shareholders' equity	'	'
Eaton shareholders' equity	16,071	15,113
Noncontrolling interests	46	42
Total equity	16,117	15,155
Total liabilities and equity	$35,312	$35,350

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Operating activities	'	'
Net income	$1,391	$1,040
Adjustments to reconcile to net cash provided by operating activities	'	'
Depreciation and amortization	740	419
Pension expense	239	205
Contributions to pension plans	-303	-383
Contributions to other postretirement benefits plans	-45	-34
Changes in working capital	-813	-318
Other - net	204	48
Net cash provided by operating activities	1,413	977
Investing activities	'	'
Cash paid for acquisitions of businesses	-11	-554
Capital expenditures for property, plant and equipment	-372	-357
(Purchases) sales of short-term investments - net	-185	89
Proceeds from sales of businesses	761	3
Other - net	-50	-38
Net cash provided by (used in) investing activities	143	-857
Financing activities	'	'
Proceeds from borrowings	6	600
Payments on borrowings	-1,012	-321
Payments of financing costs	0	-63
Cash dividends paid	-597	-384
Exercise of employee stock options	98	54
Excess tax benefit from equity-based compensation	24	18
Other - net	-4	0
Net cash used in financing activities	-1,485	-96
Effect of currency on cash	-6	16
Total increase in cash	65	40
Cash at the beginning of the period	577	385
Cash at the end of the period	$642	$425

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements of Eaton Corporation plc (Eaton or the Company) have been prepared in accordance with generally accepted accounting principles for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. However, in the opinion of management, all adjustments (consisting of normal recurring accruals) have been made that are necessary for a fair presentation of the condensed consolidated financial statements for the interim periods.
	This Form 10-Q should be read in conjunction with the consolidated financial statements and related notes included in Eaton’s 2012 Form 10-K, as updated by Exhibit 99.1 of Eaton's current report on Form 8-K filed on September 6, 2013. The interim period results are not necessarily indicative of the results to be expected for the full year. Management has evaluated subsequent events through the date this Form 10-Q was filed with the Securities Exchange Commission.
	During the first quarter of 2013, Eaton re-segmented certain reportable operating segments due to a reorganization of the Company's businesses. The new reportable business segments include Electrical Products and Electrical Systems and Services (which include legacy Eaton and former Cooper Industries plc (Cooper) electrical businesses), and Vehicle (which includes truck and automotive drivetrain and powertrain systems businesses). For those reportable segments that were re-segmented, previously reported segment information has been updated for all periods presented. See Note 13 for additional information related to these segments.
	Certain prior year amounts have been reclassified to conform to the current year presentation.

Acquisitions_of_Businesses

Acquisitions of Businesses	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
ACQUISITIONS OF BUSINESSES	'
	ACQUISITIONS AND SALE OF BUSINESSES
	In 2012, Eaton acquired businesses in separate transactions. The Consolidated Statements of Income include the results of these businesses from the dates of the transactions. These transactions and the related annual sales prior to acquisition are summarized below:
	Acquired businesses	Date of		Business	Annual sales
		transaction		segment
	Cooper Industries plc	November 30,		Electrical Products;	$5,409
	A diversified global manufacturer of electrical products and systems, with brands including Bussmann electrical and electronic fuses; Crouse-Hinds and CEAG explosion-proof electrical equipment; Halo and Metalux lighting fixtures; and Kyle and McGraw-Edison power systems products.	2012		Electrical Systems and Services	for 2011
	Rolec Comercial e Industrial S.A.	September 28,		Electrical Systems and Services	$85 for the
		2012			12 months
					ended
					September 30,
	A Chilean manufacturer of integrated power assemblies and low- and medium-voltage switchgear, and a provider of engineering services serving mining and other heavy industrial applications in Chile and Peru.				2012
	Jeil Hydraulics Co., Ltd.	July 6,		Hydraulics	$189
	A Korean manufacturer of track drive motors, swing drive motors, main control valves and remote control valves for the construction equipment market.	2012			for 2011
	Polimer Kaucuk Sanayi ve Pazarlama A.S.	June 1,		Hydraulics	$335
	A Turkish manufacturer of hydraulic and industrial hose for construction, mining, agriculture, oil and gas, manufacturing, food and beverage, and chemicals markets. This business sells its products under the SEL brand name.	2012			for 2011
	Gycom Electrical Low-Voltage Power Distribution, Control and Automation	June 1,		Electrical Systems and Services	$24
	A Swedish electrical low-voltage power distribution, control and automation components business.	2012			for 2011
	Cooper Industries plc
	On November 30, 2012, Eaton Corporation acquired Cooper for a purchase price of $13,192. The acquisition of Cooper has been accounted for using the acquisition method of accounting which requires, among other things, the assets acquired and liabilities assumed be recognized at their respective fair values as of the acquisition date. For accounting purposes, Eaton has been treated as the acquirer in the transaction.
	The estimated purchase price allocation below represents Cooper's opening balance sheet on November 30, 2012, as updated for adjustments made during 2013 primarily related to intangible assets, goodwill, certain property values and the related deferred tax impact. Eaton's consolidated balance sheet at December 31, 2012 and the related notes to the consolidated financial statements have been adjusted to reflect these adjustments. The Company did not revise the Consolidated Statement of Income for the year ended December 31, 2012, as any adjustment was considered immaterial. For additional information, refer to Eaton's Form 10-K for the year ended December 31, 2012, as updated by Exhibit 99.1 of Eaton's current report on Form 8-K filed on September 6, 2013.
		November 30,
		2012
		(as adjusted)
	Working capital accounts (1)	$	2,304
	Prepaid expenses and other current assets	204
	Property, plant and equipment	885
	Investment in Apex Tool Group, LLC	807
	Intangible assets	5,250
	Other assets	35
	Debt	(1,221		)
	Accounts payable	(519		)
	Other current liabilities	(673		)
	Other noncurrent liabilities	(2,185		)
	Total identifiable net assets	4,887
	Goodwill	8,305
	Total consideration	$	13,192
	(1) Working capital accounts include Cash, Short-term investments, Accounts receivable and Inventory.
	The purchase price allocation for Cooper continues to be evaluated. As the Company finalizes the fair value of assets acquired and liabilities assumed, additional purchase price adjustments will be recorded. Fair value estimates are based on a complex series of judgments about future events and uncertainties and rely heavily on estimates and assumptions. The finalization of the purchase accounting assessment will result in changes in the valuation of assets acquired and liabilities assumed and may have a material impact on the Company's results of operations and financial position.
	Goodwill has been allocated to the Electrical Products and Electrical Systems and Services segments. The goodwill recognized is calculated as the excess of the consideration transferred over the net assets recognized and represents the expected revenue and cost synergies of the combined company and assembled workforce. Goodwill recognized as a result of the acquisition is not deductible for tax purposes. See Note 4 for additional information about goodwill.
	Contingent liabilities assumed as part of the transaction total $226 and are included in Other current liabilities and Other noncurrent liabilities. These contingent liabilities are related to environmental, legal (including product liability claims) and tax matters. Contingent liabilities are recorded at fair value in purchase accounting, aside from those pertaining to uncertainty in income taxes which are an exception to the fair value basis of accounting. Legal matters, and certain environmental matters that are legal in nature, are recorded at the respective probable and estimable amount. The estimated fair values noted above continue to be evaluated and are subject to change upon completion of the final valuation. Changes in the respective fair value of these assumed contingent liabilities may be material.
	Sale of Apex Tool Group, LLC
	In July 2010, Cooper formed a joint venture, named Apex Tool Group, LLC (Apex), with Danaher Corporation (Danaher). Apex was formed by combining Cooper’s tools business with certain tools businesses from Danaher’s Tools and Components segment. Cooper and Danaher each owned a 50% interest in the joint venture, had equal representation on its board of directors and had a 50% voting interest in the joint venture.
	On October 10, 2012, Cooper and Danaher announced they had entered into a definitive agreement to sell Apex to Bain Capital for approximately $1.6 billion subject to post-closing adjustments. On February 1, 2013, the sale of Apex was completed.

Acquisition_Integration_and_Re

Acquisition Integration and Restructuring Charges	9 Months Ended
	Sep. 30, 2013
Acquisition Integration and Restructuring Charges [Abstract]	'
ACQUISITION INTEGRATION AND RESTRUCTURING CHARGES	'
	ACQUISITION INTEGRATION AND RESTRUCTURING CHARGES
	Eaton incurs integration charges and transaction costs related to acquired businesses. A summary of these charges follows:
		Three months ended				Nine months ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	Acquisition integration charges
	Electrical Products	$	9	$	1	$	24	$	1
	Electrical Systems and Services	10		1		26		8
	Hydraulics	8		5		28		9
	Total business segments	27		7		78		18
	Corporate	9		1		21		2
	Total acquisition integration charges	$	36	$	8	$	99	$	20
	Transaction costs
	Corporate	$	2	$	19	$	9	$	26
	Total transaction costs	$	2	$	19	$	9	$	26
	Total acquisition integration charges and transaction costs before	$	38	$	27	$	108	$	46
	income taxes
	Total after income taxes	$	26	$	18	$	73	$	30
	Per ordinary share - diluted	$	0.05	$	0.05	$	0.15	$	0.09
	Business segment integration charges in 2013 were related primarily to the integrations of Cooper and Polimer Kaucuk Sanayi ve Pazarlama. Business segment integration charges in 2012 were related primarily to the integrations of Internormen Technology Group, Jeil Hydraulics, Polimer Kaucuk Sanayi ve Pazarlama and E. Begerow GmbH & Co. KG. These charges were included in Cost of products sold or Selling and administrative expense, as appropriate. In Business Segment Information the charges reduced Operating profit of the related business segment.
	Corporate integration charges in 2013 and 2012 were related primarily to the integration of Cooper. These charges were included in Selling and administrative expense. In Business Segment Information the charges were included in Other corporate expense - net.
	Acquisition-related transaction costs, such as investment banking, legal, other professional fees, and costs associated with change in control agreements, are not included as a component of consideration transferred in an acquisition but are expensed as incurred. Acquisition-related transaction costs in 2013 and 2012 were related to the acquisition of Cooper. These charges were included in Selling and administrative expense, Interest expense - net and Other corporate expense - net, as appropriate. In Business Segment Information the charges were included in Interest expense - net and Other corporate expense - net.
	See Note 2 for additional information about business acquisitions.
	Restructuring Charges
	During the fourth quarter of 2012, Eaton undertook restructuring activities to improve the efficiency of certain businesses. These actions resulted in a charge in the fourth quarter of 2012 of $50, comprised of severance costs totaling $34 and other non-cash expenses totaling $16.
	During 2013, Eaton undertook restructuring activities related to the acquisition and integration of Cooper in an effort to gain efficiencies in selling, marketing, traditional back-office functions and manufacturing and distribution. These actions resulted in charges totaling $26, comprised primarily of severance costs, and are included in the table above in acquisition integration charges. These restructuring initiatives are expected to continue through the second half of 2013.
	Restructuring charges were included in Cost of products sold or Selling and administrative expense, as appropriate. In Business Segment Information, the charges reduced Operating profit of the related business segment. See Note 13 for additional information about business segments. As of September 30, 2013, the liabilities related to restructuring actions totaled $29.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL	'
	GOODWILL
	A summary of goodwill follows:
		September 30,		December 31,
		2013		2012
	Electrical Products	$	5,937	$	5,874
	Electrical Systems and Services	5,550		5,531
	Hydraulics	1,388		1,404
	Aerospace	1,045		1,045
	Vehicle	356		357
	Total goodwill	$	14,276	$	14,211
	Assessing Goodwill for Impairment
	Goodwill is tested for impairment annually as of July 1 at the reporting unit level, which is equivalent to Eaton's operating segments. Impairment testing for 2013 was performed using a quantitative analysis under which the fair value for each reporting unit was estimated using a discounted cash flow model, which considered forecasted cash flows discounted at an estimated weighted-average cost of capital. The forecasted cash flows were based on the Company's long-term operating plan and a terminal value was used to estimate the operating segment's cash flows beyond the period covered by the operating plan. The weighted-average cost of capital is an estimate of the overall after-tax rate of return required by equity and debt market holders of a business enterprise. These analyses require the exercise of significant judgments, including judgments about appropriate discount rates, perpetual growth rates and the timing of expected future cash flows of the respective operating segment. Sensitivity analyses were performed around these assumptions in order to assess the reasonableness of the assumptions and the resulting estimated fair values.
	For 2013, based on a quantitative analysis, the fair values of Eaton's reporting units continue to substantially exceed the respective carrying amounts.

Debt_Debt

Debt Debt	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	DEBT
	On November 30, 2012, the closing date of the acquisition of Cooper, Eaton borrowed $1,669 on a $6.75 billion, 364-day bridge facility (the Facility) which was obtained on May 21, 2012. The Facility was obtained to finance a portion of the cash paid to acquire Cooper and was available in a single draw on the closing date of the acquisition. On February 1, 2013, Eaton repaid the outstanding balance on the Facility.

Retirement_Benefits_Plans

Retirement Benefits Plans	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
RETIREMENT BENEFITS PLANS	'
	RETIREMENT BENEFITS PLANS
	The components of retirement benefits expense follow:
		Three months ended September 30
		United States						Non-United States						Other postretirement
		pension benefit expense						pension benefit expense						benefits expense
		2013			2012			2013			2012			2013			2012
	Service cost	$	32		$	28		$	16		$	13		$	5		$	5
	Interest cost	37			33			20			18			10			10
	Expected return on plan assets	(56		)	(46		)	(21		)	(18		)	(2		)	(2		)
	Amortization	33			30			7			3			3			3
		46			45			22			16			16			16
	Settlement loss	23			8			—			—			—			—
	Total expense	$	69		$	53		$	22		$	16		$	16		$	16
		Nine months ended September 30
		United States						Non-United States						Other postretirement
		pension benefit expense						pension benefit expense						benefits expense
		2013			2012			2013			2012			2013			2012
	Service cost	$	96		$	86		$	46		$	37		$	15		$	13
	Interest cost	111			100			59			56			27			29
	Expected return on plan assets	(169		)	(136		)	(63		)	(56		)	(5		)	(5		)
	Amortization	99			88			21			11			10			10
		137			138			63			48			47			47
	Settlement loss	39			17			—			2			—			—
	Total expense	$	176		$	155		$	63		$	50		$	47		$	47

Legal_Contingencies

Legal Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
LEGAL CONTINGENCIES	'
	LEGAL CONTINGENCIES
	Eaton is subject to a broad range of claims, administrative and legal proceedings such as lawsuits that relate to contractual allegations, tax audits, patent infringement, personal injuries (including asbestos claims), antitrust matters and employment-related matters. Although it is not possible to predict with certainty the outcome or cost of these matters, the Company believes they will not have a material adverse effect on the consolidated financial statements.
	In December 2010, a Brazilian court held that a judgment obtained by a Brazilian company, Raysul, against another Brazilian company, Saturnia, which was sold by Eaton in 2006, could be enforced against Eaton Ltda. This judgment is based on an alleged violation of an agency agreement between Raysul and Saturnia. At September 30, 2013, the Company has a total accrual of 74 Brazilian Reais related to this matter ($33 based on current exchange rates), comprised of 60 Brazilian Reais recognized in the fourth quarter of 2010 ($27 based on current exchange rates) with an additional 14 Brazilian Reais recognized through September 30, 2013 ($6 based on current exchange rates). In 2010, Eaton filed motions for clarification with the Brazilian court of appeals which were denied on April 6, 2011. Eaton Holding and Eaton Ltda. filed appeals on various issues to the Superior Court of Justice in Brasilia. In April 2013, the Superior Court of Justice ruled in favor of Raysul. Additional motions for clarification have been filed with the Superior Court of Justice in Brasilia and an additional appeal is being considered. The Company expects that any sum it may be required to pay in connection with this matter will not exceed the amount of the recorded liability.
	On October 5, 2006, ZF Meritor LLC and Meritor Transmission Corporation (collectively, Meritor) filed an action against Eaton in the United States District Court for Delaware. The action sought damages, which would be trebled under United States antitrust laws, as well as injunctive relief and costs. The suit alleged that Eaton engaged in anti-competitive conduct against Meritor in the sale of heavy-duty truck transmissions in North America. Following a four week trial on liability only, on October 8, 2009, the jury returned a verdict in favor of Meritor. Eaton firmly believes that it competes fairly and honestly for business in the marketplace, and that at no time did it act in an anti-competitive manner. During an earlier stage in the case, the judge concluded that damage estimates contained in a report filed by Meritor were not based on reliable data and the report was specifically excluded from the case. On November 3, 2009, Eaton filed a motion for judgment as a matter of law and to set aside the verdict. That motion was denied on March 10, 2011. On March 14, 2011, Eaton filed a motion for entry of final judgment of liability, zero damages and no injunctive relief. That motion was denied on June 9, 2011. On August 19, 2011, the Court entered final judgment of liability but awarded zero damages to plaintiffs. The Court also entered an injunction prohibiting Eaton from offering rebates or other incentives based on purchasing targets but stayed the injunction pending appeal. Eaton appealed the liability finding and the injunction to the Third Circuit Court of Appeals. Meritor cross-appealed the finding of zero damages. On September 28, 2012, the Court of Appeals affirmed the District Court's denial of Eaton's motion for judgment as a matter of law, and let stand the jury verdict in favor of Meritor. The Third Circuit also ruled that the plaintiffs' damages report was properly excluded, but reversed the judgment of zero damages and ordered that the District Court must allow plaintiffs a limited opportunity to amend the damages report, which may be re-considered for reliability and admissibility. Injunctive relief also was vacated. An estimate of any potential loss related to this action cannot be made at this time.
	Frisby Corporation, now known as Triumph Actuation Systems, LLC, and other claimants (collectively, the Frisby Parties) asserted claims alleging, among other things, unfair competition, defamation, malicious prosecution, deprivation of civil rights, and antitrust in the Hinds County Circuit Court of Mississippi in 2004 and in the Federal District Court of North Carolina in 2011. Eaton had asserted claims against the Frisby Parties regarding improper use of trade secrets and these claims were dismissed by the Hinds County Circuit Court. The dismissal of Eaton’s claims by the Hinds County Circuit Court is on appeal to the Mississippi Supreme Court which, on September 25, 2013, issued an order that stayed all proceedings in the Hinds County Circuit Court pending further order of the Mississippi Supreme Court. During the third quarter of 2013, the Frisby Parties submitted various expert damage designations related to their claims in the Hinds County Circuit Court.  An estimate of potential loss, if any, cannot be made at this time.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Tax Uncertainties [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The effective income tax rate for the third quarter of 2013 was 1.4% compared to 7.7% for the third quarter of 2012 and 4.4% for the first nine months of 2013 compared to 10.6% for the first nine months of 2012. The lower effective tax rate in the third quarter of 2013 was primarily attributable to tax effects associated with the acquisition of Cooper. The lower effective tax rate in the first nine months of 2013 was attributable to the item noted above, the recording of the entire 2012 U.S. research and experimentation credit in the first quarter of 2013, the reinstatement in 2013 of the U.S. research and experimentation credit and enhanced utilization of foreign tax credits in the U.S.
	At the end of the fourth quarter of 2011, the IRS issued a Statutory Notice of Deficiency (Notice) for Eaton's 2005 and 2006 tax years. The Notice proposes assessments of $75 in additional taxes plus $52 in penalties related primarily to transfer pricing adjustments for products manufactured in the Company's facilities in Puerto Rico and the Dominican Republic and sold to affiliated companies located in the U.S., net of agreed credits and deductions. The Company has set its transfer prices for products sold between these affiliates at the same prices that the Company sells such products to third parties. The Notice was issued despite the IRS having previously recognized the validity of the Company's transfer pricing methodology by entering into two successive Advance Pricing Agreements (APAs) that approved and, in fact, required the application of the Company's transfer pricing methodology for the ten year period of 2001 through 2010. For the years 2001 through 2004, the IRS had previously accepted the transfer pricing methodology related to these APAs after a comprehensive review conducted in two separate audit cycles. On December 16, 2011, immediately prior to the Notice being issued, the IRS sent a letter stating that it was canceling the APAs.
	The Company firmly believes that the proposed assessments are without merit. The Company also believes that it was in full compliance with the terms of the two APAs, and that the IRS's unilateral attempt to retroactively cancel these two APAs is also without merit, and represents a breach of the two agreements. On February 29, 2012, the Company filed a Petition with the U.S Tax Court in which it asserted that the transfer pricing established in the two APA contracts meets the arms-length standard set by the U.S. income tax laws, and accordingly, that the two APA contracts should be enforced in accordance with their terms. On June 11, 2012, the Company filed a motion for partial summary judgment with the U.S. Tax Court, asking the U.S. Tax Court to find that the APAs are binding contracts and that the IRS has the burden of proof to substantiate cancellation of the APAs. On June 26, 2013, the U.S. Tax Court ruled that the IRS has the discretion to unilaterally cancel an APA and that the taxpayer bears the burden of proving that the IRS abused that discretion. While the Company disagrees with the Tax Court's ruling, the Company remains confident that it will be able to demonstrate that it was in full compliance with the APAs and that the IRS abused its discretion in canceling the APAs after their terms expired. In addition, the Company continues to believe the transfer pricing methodology contained in the APAs is correct and that the ultimate resolution of this matter will not have a material impact on the consolidated financial statements.
	During the third quarter of 2013, adjustments were made to Deferred income taxes and Other current liabilities on the Consolidated Balance Sheet at December 31, 2012 to net certain deferred tax assets against deferred tax liabilities within current and long-term classifications in the amount of $49 and $885, respectively. These adjustments are related to the acquisition of Cooper and combining both Eaton and Cooper U.S. operations into one tax paying component. The Company concluded that the impact of these adjustments were not material to its 2012 consolidated financial statements.

Equity

Equity	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
EQUITY	'
	EQUITY
	The changes in Shareholders’ equity follow:
		Eaton				Noncontrolling			Total
		shareholders’				interests			equity
		equity
	Balance at December 31, 2012	$	15,113			$	42		$	15,155
	Net income	1,382				9			1,391
	Other comprehensive loss	16				—			16
	Cash dividends paid	(597		)		(5		)	(602		)
	Issuance of shares under equity-based compensation plans - net	157				—			157
	Balance at September 30, 2013	$	16,071			$	46		$	16,117
	The changes in Accumulated other comprehensive (loss) income follow:
		Currency translation and related hedging instruments				Pensions and other postretirement benefits			Cash flow			Total
									hedges
	Balance at December 31, 2012	$	(367	)		$	(1,599	)	$	2		$	(1,964	)
	Other comprehensive (loss) income	(104		)		12			(1		)	(93		)
	before reclassifications
	Amounts reclassified from Accumulated other	—				108			1			109
	comprehensive (loss) income
	Net current-period other comprehensive	(104		)		120			—			16
	(loss) income
	Balance at September 30, 2013	$	(471	)		$	(1,479	)	$	2		$	(1,948	)
	The reclassifications out of Accumulated other comprehensive loss follow:
			Nine months ended				Consolidated Statements of
			30-Sep-13				Income classification
	Amortization of defined benefit pension items
	Actuarial loss		$	(169	)		1
			(169		)
	Tax benefit		61
	Total, net of tax		(108		)
	Gains and losses on cash flow hedges
	Floating-to-fixed interest rate swaps		(1		)		Interest expense - net
	Currency exchange contracts		1				Cost of products sold
	Commodity contracts		(1		)		Cost of products sold
			(1		)
	Tax expense		—
	Total, net of tax		(1		)
	Total reclassifications for the period		$	(109	)
	1 These components of Accumulated other comprehensive loss are included in the computation of net periodic pension cost. See Note 6 for additional information about defined benefit pension items.
	Net Income per Ordinary Share
	A summary of the calculation of net income per ordinary share attributable to shareholders follows:
		Three months ended							Nine months ended
		30-Sep							30-Sep
	(Shares in millions)	2013				2012			2013			2012
	Net income attributable to Eaton ordinary shareholders	$	510			$	345		$	1,382		$	1,038
	Weighted-average number of ordinary shares outstanding - diluted	477.2				339.8			476.2			339.7
	Less dilutive effect of equity-based compensation	3.2				2.2			3.1			3
	Weighted-average number of ordinary shares outstanding - basic	474				337.6			473.1			336.7
	Net income per ordinary share
	Diluted	$	1.07			$	1.02		$	2.9		$	3.05
	Basic	1.08				1.02			2.92			3.08
	For the third quarter and the first nine months of 2013, 0.2 million stock options were excluded from the calculation of diluted net income per ordinary share because the exercise price of the options exceeded the average market price of the ordinary shares during the period and their effect, accordingly, would have been antidilutive. For the third quarter and the first nine months of 2012, 4.2 million and 2.5 million stock options, respectively, were excluded from the calculation of diluted net income per ordinary share because the exercise price of the options exceeded the average market price of the ordinary shares during the period and their effect, accordingly, would have been antidilutive.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	Fair value is measured based on an exit price, representing the amount that would be received to sell an asset or paid to satisfy a liability in an orderly transaction between market participants. Fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, a fair value hierarchy is established, which categorizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	A summary of financial instruments recognized at fair value, and the fair value measurements used, follows:
		Total			Quoted prices		Other			Unobservable
					in active		observable			inputs
					markets for		inputs			(Level 3)
					identical assets		(Level 2)
					(Level 1)
	30-Sep-13
	Cash	$	642		$	642	$	—		$	—
	Short-term investments	698			698		—			—
	Net derivative contracts	(7		)	—		(7		)	—
	Long-term debt converted to floating interest rates by	4			—		4			—
	interest rate swaps - net
	December 31, 2012
	Cash	$	577		$	577	$	—		$	—
	Short-term investments	527			527		—			—
	Net derivative contracts	83			—		83			—
	Long-term debt converted to floating interest rates by	87			—		87			—
	interest rate swaps - net
	Eaton values its financial instruments using an industry standard market approach, in which prices and other relevant information is generated by market transactions involving identical or comparable assets or liabilities. No financial instruments were recognized using unobservable inputs.
	Other Fair Value Measurements
	Long-term debt and the current portion of long-term debt had a carrying value of $9,605 and fair value of $9,787 at September 30, 2013 compared to $10,076 and $10,793, respectively, at December 31, 2012. The fair value of Eaton's debt instruments was estimated using prevailing market interest rates on debt with similar creditworthiness, terms and maturities and is considered a Level 2 fair value measurement.

Derivative_Financial_Instrumen

Derivative Financial Instruments and Hedging Activities	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	'
	DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES
	In the normal course of business, Eaton is exposed to certain risks related to fluctuations in interest rates, currency exchange rates and commodity prices. The Company uses various derivative and non-derivative financial instruments, primarily interest rate swaps, currency forward exchange contracts, currency swaps and, to a lesser extent, commodity contracts, to manage risks from these market fluctuations. The instruments used by Eaton are straightforward, non-leveraged instruments. The counterparties to these instruments are financial institutions with strong credit ratings. Eaton maintains control over the size of positions entered into with any one counterparty and regularly monitors the credit rating of these institutions. Such instruments are not purchased and sold for trading purposes.
	Derivative financial instruments are accounted for at fair value and recognized as assets or liabilities in the Condensed Consolidated Balance Sheets. Accounting for the gain or loss resulting from the change in the fair value of the derivative financial instrument depends on whether it has been designated, and is effective, as part of a hedging relationship and, if so, as to the nature of the hedging activity. Eaton formally documents all relationships between derivative financial instruments accounted for as designated hedges and the hedged item, as well as its risk-management objective and strategy for undertaking the hedge transaction. This process includes linking derivative financial instruments to a recognized asset or liability, specific firm commitment, forecasted transaction, or net investment in a foreign operation. These financial instruments can be designated as:
	•	Hedges of the change in the fair value of a recognized fixed-rate asset or liability, or the firm commitment to acquire such an asset or liability (a fair value hedge); for these hedges, the gain or loss from the derivative financial instrument, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in income during the period of change in fair value.
	•	Hedges of the variable cash flows of a recognized variable-rate asset or liability, or the forecasted acquisition of such an asset or liability (a cash flow hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Accumulated other comprehensive income (loss) and reclassified to income in the same period when the gain or loss on the hedged item is included in income.
	•	Hedges of the currency exposure related to a net investment in a foreign operation (a net investment hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Accumulated other comprehensive income (loss) and reclassified to income in the same period when the gain or loss related to the net investment in the foreign operation is included in income.
	The gain or loss from a derivative financial instrument designated as a hedge that is effective is classified in the same line of the Consolidated Statements of Income as the offsetting loss or gain on the hedged item. The change in fair value of a derivative financial instrument that is not effective as a hedge is immediately recognized in income.
	For derivatives that are not designated as a hedge, any gain or loss is immediately recognized in income. The majority of derivatives used in this manner relate to risks resulting from assets or liabilities denominated in a currency and certain commodity contracts that arise in the normal course of business. Gains and losses associated with commodity hedge contracts are classified in Cost of products sold.
	Eaton uses certain of its debt denominated in various currencies to hedge portions of its net investments in foreign operations against currency exposure (net investment hedges). Debt denominated in various currencies and designated as non-derivative net investment hedging instruments was $102 and $116 at September 30, 2013 and December 31, 2012, respectively.
	Derivative Financial Statement Impacts
	The fair value of derivative financial instruments recognized in the Condensed Consolidated Balance Sheets follows:
		Notional			Other			Other			Other			Other		Type of	Term
		amount			current			long-term			current			long-term		hedge
					assets			assets			liabilities			liabilities
	30-Sep-13
	Derivatives designated as hedges
	Fixed-to-floating interest rate swaps	$	3,090		$	1		$	45		$	—		$	42	Fair value	6 months to 21 years
	Floating-to-fixed interest rate swaps	300			—			—			1			—		Cash flow	9 months
	Currency exchange contracts	451			7			—			2			—		Cash flow	12 to 36 months
	Commodity contracts	2			—			—			—			—		Cash flow	12 months
	Total				$	8		$	45		$	3		$	42
	Derivatives not designated as hedges
	Currency exchange contracts	$	4,729		$	25					$	40					12 months
	Commodity contracts	10			—						—						12 months
	Total				$	25					$	40
	December 31, 2012
	Derivatives designated as hedges
	Fixed-to-floating interest rate swaps	$	1,290		$	2		$	85		$	—		$	—	Fair value	6 months to 21 years
	Floating-to-fixed interest rate swaps	300			—			—			—			2		Cash flow	1 year
	Currency exchange contracts	451			9			—			4			—		Cash flow	12 to 36 months
	Commodity contracts	17			—			—			—			—		Cash flow	12 months
	Total				$	11		$	85		$	4		$	2
	Derivatives not designated as hedges
	Currency exchange contracts	$	4,997		$	23					$	31					12 months
	Commodity contracts	19			1						—						12 months
	Total				$	24					$	31
	The currency exchange contracts shown in the table above as derivatives not designated as hedges are primarily contracts entered into to manage currency volatility or exposure on intercompany sales and loans. While Eaton does not elect hedge accounting treatment for these derivatives, Eaton targets managing 100% of the intercompany balance sheet exposure to minimize the effect of currency volatility related to the movement of goods and services in the normal course of its operations. This activity represents the great majority of these currency exchange contracts.
	Amounts recognized in Accumulated other comprehensive income (loss) follow:
		Three months ended September 30
		2013						2012
		Gain (loss)			Gain (loss)			Gain (loss)			Gain (loss)
		recognized in			reclassified			recognized in			reclassified
		Accumulated			from			Accumulated			from
		other			Accumulated			other			Accumulated
		comprehensive			other			comprehensive			other
		income (loss)			comprehensive			income (loss)			comprehensive
					income (loss)						income (loss)
	Derivatives designated as cash flow hedges
	Floating-to-fixed interest rate swaps	$	—		$	—		$	(1	)	$	—
	Currency exchange contracts	9			—			4			2
	Commodity contracts	—			—			2			(3		)
	Total	$	9		$	—		$	5		$	(1	)
		Nine months ended September 30
		2013						2012
		Gain (loss)			Gain (loss)			Gain (loss)			Gain (loss)
		recognized in			reclassified			recognized in			reclassified
		Accumulated			from			Accumulated			from
		other			Accumulated			other			Accumulated
		comprehensive			other			comprehensive			other
		income (loss)			comprehensive			income (loss)			comprehensive
					income (loss)						income (loss)
	Derivatives designated as cash flow hedges
	Floating-to-fixed interest rate swaps	$	—		$	(1	)	$	(3	)	$	(1	)
Foreign currency exchange contracts	1			1			10			1
Commodity contracts	(1		)	(1		)	2			(7		)
Total	$	—		$	(1	)	$	9		$	(7	)
Gains and losses reclassified from Accumulated other comprehensive income (loss) to the Consolidated Statements of Income were recognized in Cost of products sold and Interest expense - net.
Amounts recognized in net income follow:
	Three months ended						Nine months ended
	30-Sep						30-Sep
	2013			2012			2013			2012
Derivatives designated as fair value hedges
Fixed-to-floating interest rate swaps	$	5		$	11		$	(83	)	$	25
Related long-term debt converted to floating interest	(5		)	(11		)	83			(25		)
rates by interest rate swaps
	$	—		$	—		$	—		$	—
Gains and losses described above were recognized in Interest expense - net.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
INVENTORY	'
	INVENTORY
	The components of inventory follow:
		September 30,			December 31,
		2013			2012
	Raw materials	$	1,008		$	919
	Work-in-process	400			424
	Finished goods	1,118			1,129
	Inventory at FIFO	2,526			2,472
	Excess of FIFO over LIFO cost	(123		)	(133		)
	Total inventory	$	2,403		$	2,339

Business_Segment_Information

Business Segment Information	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
BUSINESS SEGMENT INFORMATION	'
	BUSINESS SEGMENT INFORMATION
	Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker, or decision making group, in deciding how to allocate resources to an individual segment and in assessing performance.
	During the first quarter of 2013, Eaton re-segmented certain reportable operating segments due to a reorganization of the Company's businesses. The new reportable business segments are Electrical Products and Electrical Systems and Services (which include legacy Eaton and former Cooper electrical businesses), and Vehicle (which includes truck and automotive drivetrain and powertrain systems businesses). Previously reported segment financial information has been updated for all periods reported.
	Electrical Products consists of electrical components, industrial controls, residential products, single phase power quality, emergency lighting, fire detection, wiring devices, structural support systems, circuit protection, and lighting products.
	Electrical Systems and Services consists of power distribution and assemblies, three phase power quality, hazardous duty electrical equipment, intrinsically safe explosion-proof instrumentation, utility power distribution, power reliability equipment, and services.
		Three months ended						Nine months ended
		30-Sep						30-Sep
		2013			2012			2013			2012
	Net sales
	Electrical Products	$	1,817		$	919		$	5,235		$	2,708
	Electrical Systems and Services	1,639			910			4,784			2,675
	Hydraulics	739			763			2,267			2,267
	Aerospace	448			419			1,328			1,285
	Vehicle	964			939			2,905			3,043
	Total net sales	$	5,607		$	3,950		$	16,519		$	11,978
	Segment operating profit
	Electrical Products	$	301		$	172		$	814		$	462
	Electrical Systems and Services	231			111			668			278
	Hydraulics	89			93			271			325
	Aerospace	64			49			193			168
	Vehicle	161			144			465			472
	Total segment operating profit	846			569			2,411			1,705
	Corporate
	Amortization of intangible assets	(110		)	(45		)	(325		)	(129		)
	Interest expense - net	(63		)	(42		)	(209		)	(100		)
	Pension and other postretirement benefits expense	(55		)	(41		)	(136		)	(121		)
	Inventory step-up adjustment	—			(1		)	(34		)	(4		)
	Other corporate expense - net	(97		)	(64		)	(252		)	(188		)
	Income before income taxes	521			376			1,455			1,163
	Income tax expense	7			29			64			123
	Net income	514			347			1,391			1,040
	Less net income for noncontrolling interests	(4		)	(2		)	(9		)	(2		)
	Net income attributable to Eaton ordinary shareholders	$	510		$	345		$	1,382		$	1,038
	Business segment operating profit was reduced by acquisition integration charges as follows:
		Three months ended						Nine months ended
		30-Sep						30-Sep
		2013			2012			2013			2012
	Electrical Products	$	9		$	1		$	24		$	1
	Electrical Systems and Services	10			1			26			8
	Hydraulics	8			5			28			9
	Total	$	27		$	7		$	78		$	18
	Corporate acquisition integration charges totaled $9 and $21 for the third quarter and the first nine months of 2013, respectively, and $1 and $2 for the third quarter and the first nine months of 2012, respectively. Corporate acquisition integration charges related primarily to the acquisition of Cooper and are included above in Other corporate expense - net.
	Acquisition-related transaction costs, such as investment banking, legal, other professional fees, and costs associated with change in control agreements, are included above in Interest expense - net and Other corporate expense - net and are related to the acquisition of Cooper. These charges totaled $2 and $9 for the third quarter and the first nine months of 2013, respectively, and $19 and $26 for the third quarter and the first nine months of 2012, respectively. See Note 3 for additional information about acquisition integration charges and transaction costs.
	For additional information regarding Eaton’s business segments, see Note 14 to the Consolidated Financial Statements contained in the 2012 Form 10-K, as updated by Exhibit 99.1 of Eaton's current report on Form 8-K filed on September 6, 2013.

Condensed_Consolidating_Financ

Condensed Consolidating Financial Information (Notes)	9 Months Ended
	Sep. 30, 2013
Condensed Financial Statements, Captions [Line Items]	'
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS [Text Block]	'
	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
	On November 20, 2012, Eaton Corporation issued senior notes (the "Senior Notes") totaling $4,900 to finance part of the cash portion of the acquisition of Cooper. Eaton and certain other of Eaton's principal 100% owned operating subsidiaries (the "Guarantors") fully and unconditionally guaranteed (subject, in the case of the Guarantors, other than Eaton, to customary release provisions as described below), on a joint and several basis, the Senior Notes. The following condensed consolidating financial statements are included so that separate financial statements of Eaton, Eaton Corporation and each of the Guarantors are not required to be filed with the Securities and Exchange Commission. The consolidating adjustments primarily relate to eliminations of investments in subsidiaries and intercompany balances and transactions. The condensed consolidating financial statements present investments in subsidiaries using the equity method of accounting.
	The guarantee of a Guarantor that is not a parent of the issuer will be automatically and unconditionally released and discharged in the event of any sale of the Guarantor or of all or substantially all of its assets; or following, or in connection with, the release or termination of the Guarantor as a guarantor under all other U.S. debt securities or U.S. syndicated credit facilities, subject to limitations set forth in the indenture. The guarantee of a Guarantor that is a direct or indirect parent of the issuer will be automatically and unconditionally released and discharged following, or in connection with, the release or termination of the Guarantor as a guarantor under all other debt securities or syndicated credit facilities (in both cases, U.S. or otherwise), subject to limitations set forth in the indenture.
	Eaton was incorporated under the laws of Ireland on May 10, 2012, and became the successor registrant to Eaton Corporation on November 30, 2012 in connection with the acquisition of Cooper. Therefore, for presentation purposes of entities under common control, Eaton is presented as the parent company in the 2013 condensed consolidating financial statements. For periods prior to November 30, 2012, Eaton Corporation is presented as the parent company.
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013
		Eaton			Eaton			Guarantors			Other			Consolidating			Total
		Corporation			Corporation						subsidiaries			adjustments
		plc
	Net sales	$	—		$	1,695		$	1,636		$	3,424		$	(1,148	)	$	5,607
	Cost of products sold	—			1,319			1,214			2,500			(1,150		)	3,883
	Selling and administrative expense	2			370			194			401			—			967
	Research and development expense	—			71			46			49			—			166
	Interest expense (income) - net	—			63			7			(7		)	—			63
	Other expense (income) - net	—			2			(9		)	14			—			7
	Equity in (earnings) loss of	(563		)	(292		)	(676		)	(224		)	1,755			—
	subsidiaries, net of tax
	Intercompany expense (income) - net	63			(90		)	222			(195		)	—			—
	Income before income taxes	498			252			638			886			(1,753		)	521
	Income tax expense (benefit)	(12		)	(21		)	45			(5		)	—			7
	Net income	510			273			593			891			(1,753		)	514
	Less net income for	—			—			—			(1		)	(3		)	(4		)
	noncontrolling interests
	Net income attributable to	$	510		$	273		$	593		$	890		$	(1,756	)	$	510
	Eaton ordinary shareholders
	Other comprehensive loss	$	322		$	109		$	347		$	505		$	(961	)	$	322
	Total comprehensive income	$	832		$	382		$	940		$	1,395		$	(2,717	)	$	832
	attributable to Eaton
	ordinary shareholders
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012
		Eaton			Guarantors			Other			Consolidating			Total
		Corporation						subsidiaries			adjustments
	Net sales	$	1,653		$	622		$	2,511		$	(836	)	$	3,950
	Cost of products sold	1,197			489			1,897			(836		)	2,747
	Selling and administrative expense	319			77			291			—			687
	Research and development expense	55			26			21			—			102
	Interest expense (income) - net	47			1			(6		)	—			42
	Other expense (income) - net	1			—			(5		)	—			(4		)
	Equity in (earnings) loss of subsidiaries, net of tax	(276		)	(13		)	—			289			—
	Intercompany (income) expense - net	(52		)	(5		)	57			—			—
	Income before income taxes	362			47			256			(289		)	376
	Income tax expense (benefit)	17			9			3			—			29
	Net income	345			38			253			(289		)	347
	Less net income for noncontrolling interests	—			—			(2		)	—			(2		)
	Net income attributable to Eaton ordinary	$	345		$	38		$	251		$	(289	)	$	345
	shareholders
	Other comprehensive loss	$	172		$	12		$	146		$	(158	)	$	172
	Total comprehensive income attributable	$	517		$	50		$	397		$	(447	)	$	517
	to Eaton ordinary shareholders
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
		Eaton			Eaton			Guarantors			Other			Consolidating			Total
		Corporation			Corporation						subsidiaries			adjustments
		plc
	Net sales	$	—		$	5,026		$	4,835		$	10,117		$	(3,459	)	$	16,519
	Cost of products sold	—			3,911			3,588			7,450			(3,461		)	11,488
	Selling and administrative expense	6			1,081			565			1,233			—			2,885
	Research and development expense	—			199			138			142			—			479
	Interest expense (income) - net	—			206			21			(18		)	—			209
	Other expense (income) - net	—			16			13			(26		)	—			3
	Equity in (earnings) loss of	(1,576		)	(916		)	(848		)	(629		)	3,969			—
	subsidiaries, net of tax
Intercompany expense (income) - net	188			(304		)	(462		)	578			—			—
Income before income taxes	1,382			833			1,820			1,387			(3,967		)	1,455
Income tax expense (benefit)	—			(66		)	28			102			—			64
Net income	1,382			899			1,792			1,285			(3,967		)	1,391
Less net income for	—			—			—			(6		)	(3		)	(9		)
noncontrolling interests
Net income attributable to	$	1,382		$	899		$	1,792		$	1,279		$	(3,970	)	$	1,382
Eaton ordinary shareholders
Other comprehensive income (loss)	$	16		$	45		$	41		$	(66	)	$	(20	)	$	16
Total comprehensive income	$	1,398		$	944		$	1,833		$	1,213		$	(3,990	)	$	1,398
attributable to Eaton
ordinary shareholders
CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
	Eaton			Guarantors			Other			Consolidating			Total
	Corporation						subsidiaries			adjustments
Net sales	$	5,097		$	1,965		$	7,606		$	(2,690	)	$	11,978
Cost of products sold	3,890			1,499			5,616			(2,689		)	8,316
Selling and administrative expense	960			243			876			—			2,079
Research and development expense	166			74			73			—			313
Interest expense (income) - net	116			5			(21		)	—			100
Other expense - net	1			5			1			—			7
Equity in (earnings) loss of subsidiaries, net of tax	(948		)	(44		)	—			992			—
Intercompany (income) expense - net	(176		)	(14		)	190			—			—
Income before income taxes	1,088			197			871			(993		)	1,163
Income tax expense	50			53			20			—			123
Net income	1,038			144			851			(993		)	1,040
Less net income for noncontrolling interests	—			—			(2		)	—			(2		)
Net income attributable to	$	1,038		$	144		$	849		$	(993	)	$	1,038
Eaton ordinary shareholders
Other comprehensive income	$	156		$	17		$	64		$	(81	)	$	156
Total comprehensive income attributable	$	1,194		$	161		$	913		$	(1,074	)	$	1,194
to Eaton ordinary shareholders
CONDENSED CONSOLIDATING BALANCE SHEETS
30-Sep-13
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Assets
Current assets
Cash	$	2		$	37		$	17		$	586		$	—		$	642
Short-term investments	—			140			20			538			—			698
Accounts receivable - net	—			27			1,116			2,807			—			3,950
Intercompany accounts	21			1,042			2,871			3,950			(7,884		)	—
receivable
Inventory	—			345			612			1,483			(37		)	2,403
Prepaid expenses and	—			694			190			228			(39		)	1,073
other current assets
Total current assets	23			2,285			4,826			9,592			(7,960		)	8,766
Property, plant and	—			949			769			2,039			—			3,757
equipment - net
Other noncurrent assets
Goodwill	—			1,382			9,433			3,461			—			14,276
Other intangible assets	—			216			4,033			2,982			—			7,231
Deferred income taxes	—			846			—			236			(754		)	328
Investment in subsidiaries	23,952			8,563			31,089			8,705			(72,309		)	—
Intercompany loans receivable	—			7,690			2,069			18,319			(28,078		)	—
Other assets	—			471			95			388			—			954
Total assets	$	23,975		$	22,402		$	52,314		$	45,722		$	(109,101	)	$	35,312
Liabilities and
shareholders’ equity
Current liabilities
Short-term debt	$	—		$	75		$	—		$	13		$	—		$	88
Current portion of	—			552			8			16			—			576
long-term debt
Accounts payable	—			422			396			1,158			—			1,976
Intercompany accounts payable	1			3,716			3,418			749			(7,884		)	—
Accrued compensation	—			101			52			277			—			430
Other current liabilities	1			611			350			1,074			(52		)	1,984
Total current liabilities	2			5,477			4,224			3,287			(7,936		)	5,054
Noncurrent liabilities
Long-term debt	—			7,739			1,274			16			—			9,029
Pension liabilities	—			788			221			792			—			1,801
Other postretirement	—			448			185			100			—			733
benefits liabilities
Deferred income taxes	—			—			1,434			833			(754		)	1,513
Intercompany loans payable	7,902			1,986			17,362			828			(28,078		)	—
Other noncurrent liabilities	—			597			103			365			—			1,065
Total noncurrent liabilities	7,902			11,558			20,579			2,934			(28,832		)	14,141
Shareholders’ equity
Eaton shareholders' equity	16,071			5,367			27,511			39,468			(72,346		)	16,071
Noncontrolling interests	—			—			—			33			13			46
Total equity	16,071			5,367			27,511			39,501			(72,333		)	16,117
Total liabilities and equity	$	23,975		$	22,402		$	52,314		$	45,722		$	(109,101	)	$	35,312
CONDENSED CONSOLIDATING BALANCE SHEETS
31-Dec-12
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Assets
Current assets
Cash	$	7		$	54		$	14		$	502		$	—		$	577
Short-term investments	—			25			38			464			—			527
Accounts receivable - net	—			624			413			2,473			—			3,510
Intercompany accounts	38			365			4,693			5,643			(10,739		)	—
receivable
Inventory	—			341			563			1,474			(39		)	2,339
Prepaid expenses and	—			391			149			273			9			822
other current assets
Total current assets	45			1,800			5,870			10,829			(10,769		)	7,775
Property, plant and	—			934			793			2,096			—			3,823
equipment - net
Other noncurrent assets
Goodwill	—			1,382			9,381			3,448			—			14,211
Other intangible assets	—			231			4,104			3,133			—			7,468
Deferred income taxes	—			941			12			262			(846		)	369
Investment in subsidiaries	20,662			7,678			14,428			6,365			(49,133		)	—
Intercompany loans receivable	—			7,650			13,262			14,125			(35,037		)	—
Other assets	—			460			90			1,154			—			1,704
Total assets	$	20,707		$	21,076		$	47,940		$	41,412		$	(95,785	)	$	35,350
Liabilities and
shareholders’ equity
Current liabilities
Short-term debt	$	—		$	753		$	—		$	4		$	—		$	757
Current portion of	—			303			8			3			—			314
long-term debt
Accounts payable	—			424			343			1,112			—			1,879
Intercompany accounts payable	2			2,794			4,855			3,088			(10,739		)	—
Accrued compensation	—			129			76			258			—			463
Other current liabilities	—			523			375			1,114			(4		)	2,008
Total current liabilities	2			4,926			5,657			5,579			(10,743		)	5,421
Noncurrent liabilities
Long-term debt	—			8,397			1,331			34			—			9,762
Pension liabilities	—			895			255			854			—			2,004
Other postretirement	—			454			189			97			—			740
benefits liabilities
Deferred income taxes	—			—			1,464			838			(846		)	1,456
Intercompany loans payable	5,592			1,401			14,857			13,187			(35,037		)	—
Other noncurrent liabilities	—			440			86			286			—			812
Total noncurrent liabilities	5,592			11,587			18,182			15,296			(35,883		)	14,774
Shareholders’ equity
Eaton shareholders' equity	15,113			4,563			24,101			20,505			(49,169		)	15,113
Noncontrolling interests	—			—			—			32			10			42
Total equity	15,113			4,563			24,101			20,537			(49,159		)	15,155
Total liabilities and equity	$	20,707		$	21,076		$	47,940		$	41,412		$	(95,785	)	$	35,350
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Net cash provided by (used in)	$	88		$	542		$	313		$	523		$	(53	)	$	1,413
operating activities
Investing activities
Cash paid for acquisitions of	—			—			—			(11		)	—			(11		)
businesses, net of cash acquired
Capital expenditures for property,	—			(112		)	(66		)	(194		)	—			(372		)
plant and equipment
(Purchases) sales of short-term	—			(115		)	18			(88		)	—			(185		)
investments - net
Loans to affiliates	—			(219		)	(23		)	(4,267		)	4,509			—
Repayments of loans from affiliates	—			28			102			4,030			(4,160		)	—
Proceeds from sale of business	—			—			—			761			—			761
Other - net	—			(25		)	4			(29		)	—			(50		)
Net cash (used in) provided by	—			(443		)	35			202			349			143
investing activities
Financing activities
Proceeds from borrowings	—			—			—			6			—			6
Payments on borrowings	—			(975		)	(35		)	(2		)	—			(1,012		)
Proceeds from borrowings from	—			1,975			2,436			98			(4,509		)	—
affiliates
Payments on borrowings from	—			(2,391		)	(1,639		)	(130		)	4,160			—
affiliates
Other intercompany	504			1,153			(1,107		)	(550		)	—			—
financing activities
Cash dividends paid	(597		)	—			—			—			—			(597		)
Cash dividends paid to affiliates	—			—			—			(53		)	53			—
Exercise of employee stock options	—			98			—			—			—			98
Excess tax benefit from	—			24			—			—			—			24
equity-based compensation
Other - net	—			—			—			(4		)	—			(4		)
Net cash used in financing	(93		)	(116		)	(345		)	(635		)	(296		)	(1,485		)
activities
Effect of currency on cash	—			—			—			(6		)	—			(6		)
Total (decrease) increase in cash	(5		)	(17		)	3			84			—			65
Cash at the beginning of the period	7			54			14			502			—			577
Cash at the end of the period	$	2		$	37		$	17		$	586		$	—		$	642
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
	Eaton			Guarantors			Other			Consolidating			Total
	Corporation						subsidiaries			adjustments
Net cash provided by operating activities	$	25		$	29		$	923		$	—		$	977
Investing activities
Cash paid for acquisitions of	1			—			(555		)	—			(554		)
businesses, net of cash acquired
Capital expenditures for property,	(198		)	(33		)	(126		)	—			(357		)
plant and equipment
Sales (purchases) of short-term investments - net	100			—			(11		)	—			89
Loans to affiliates	(183		)	—			(6,528		)	6,711			—
Repayments of loans from affiliates	143			—			6,320			(6,463		)	—
Proceeds from sale of business	2			—			1			—			3
Other - net	(31		)	(7		)	—			—			(38		)
Net cash (used in) provided by investing activities	(166		)	(40		)	(899		)	248			(857		)
Financing activities
Proceeds from borrowings	600			—			—			—			600
Payments on borrowings	(306		)	(12		)	(3		)	—			(321		)
Payments of financing costs	(63		)	—			—			—			(63		)
Proceeds from borrowings from affiliates	6,528			—			183			(6,711		)	—
Payments on borrowings from affiliates	(6,320		)	—			(143		)	6,463			—
Other intercompany financing activities	(15		)	22			(7		)	—			—
Cash dividends paid	(384		)	—			—			—			(384		)
Exercise of employee stock options	54			—			—			—			54
Excess tax benefit from equity-based compensation	18			—			—			—			18
Other - net	(2		)	—			2			—			—
Net cash provided by (used in)	110			10			32			(248		)	(96		)
financing activities
Effect of currency on cash	—			—			16			—			16
Total (decrease) increase in cash	(31		)	(1		)	72			—			40
Cash at the beginning of the period	120			3			262						385
Cash at the end of the period	$	89		$	2		$	334		$	—		$	425

Acquisitions_of_Businesses_Tab

Acquisitions of Businesses (Tables)	9 Months Ended
	Sep. 30, 2013
Business Acquisition [Line Items]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
		November 30,
		2012
		(as adjusted)
	Working capital accounts (1)	$	2,304
	Prepaid expenses and other current assets	204
	Property, plant and equipment	885
	Investment in Apex Tool Group, LLC	807
	Intangible assets	5,250
	Other assets	35
	Debt	(1,221		)
	Accounts payable	(519		)
	Other current liabilities	(673		)
	Other noncurrent liabilities	(2,185		)
	Total identifiable net assets	4,887
	Goodwill	8,305
	Total consideration	$	13,192
	(1) Working capital accounts include Cash, Short-term investments, Accounts receivable and Inventory.
Description of annual sales from acquired entity from previous periods	'
	Acquired businesses	Date of		Business	Annual sales
		transaction		segment
	Cooper Industries plc	November 30,		Electrical Products;	$5,409
	A diversified global manufacturer of electrical products and systems, with brands including Bussmann electrical and electronic fuses; Crouse-Hinds and CEAG explosion-proof electrical equipment; Halo and Metalux lighting fixtures; and Kyle and McGraw-Edison power systems products.	2012		Electrical Systems and Services	for 2011
	Rolec Comercial e Industrial S.A.	September 28,		Electrical Systems and Services	$85 for the
		2012			12 months
					ended
					September 30,
	A Chilean manufacturer of integrated power assemblies and low- and medium-voltage switchgear, and a provider of engineering services serving mining and other heavy industrial applications in Chile and Peru.				2012
	Jeil Hydraulics Co., Ltd.	July 6,		Hydraulics	$189
	A Korean manufacturer of track drive motors, swing drive motors, main control valves and remote control valves for the construction equipment market.	2012			for 2011
	Polimer Kaucuk Sanayi ve Pazarlama A.S.	June 1,		Hydraulics	$335
	A Turkish manufacturer of hydraulic and industrial hose for construction, mining, agriculture, oil and gas, manufacturing, food and beverage, and chemicals markets. This business sells its products under the SEL brand name.	2012			for 2011
	Gycom Electrical Low-Voltage Power Distribution, Control and Automation	June 1,		Electrical Systems and Services	$24
	A Swedish electrical low-voltage power distribution, control and automation components business.	2012			for 2011

Acquisition_Integration_Charge

Acquisition Integration Charges and Transaction Costs (Tables)	9 Months Ended
	Sep. 30, 2013
Acquisition Integration and Restructuring Charges (Tables) [Abstract]	'
Acquisition integration charges and transaction costs	'
	A summary of these charges follows:
		Three months ended				Nine months ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	Acquisition integration charges
	Electrical Products	$	9	$	1	$	24	$	1
	Electrical Systems and Services	10		1		26		8
	Hydraulics	8		5		28		9
	Total business segments	27		7		78		18
	Corporate	9		1		21		2
	Total acquisition integration charges	$	36	$	8	$	99	$	20
	Transaction costs
	Corporate	$	2	$	19	$	9	$	26
	Total transaction costs	$	2	$	19	$	9	$	26
	Total acquisition integration charges and transaction costs before	$	38	$	27	$	108	$	46
	income taxes
	Total after income taxes	$	26	$	18	$	73	$	30
	Per ordinary share - diluted	$	0.05	$	0.05	$	0.15	$	0.09

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Goodwill	'
	A summary of goodwill follows:
		September 30,		December 31,
		2013		2012
	Electrical Products	$	5,937	$	5,874
	Electrical Systems and Services	5,550		5,531
	Hydraulics	1,388		1,404
	Aerospace	1,045		1,045
	Vehicle	356		357
	Total goodwill	$	14,276	$	14,211

Retirement_Benefits_Plans_Tabl

Retirement Benefits Plans (Tables)	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
Retirement benefits plans expense	'
	The components of retirement benefits expense follow:
		Three months ended September 30
		United States						Non-United States						Other postretirement
		pension benefit expense						pension benefit expense						benefits expense
		2013			2012			2013			2012			2013			2012
	Service cost	$	32		$	28		$	16		$	13		$	5		$	5
	Interest cost	37			33			20			18			10			10
	Expected return on plan assets	(56		)	(46		)	(21		)	(18		)	(2		)	(2		)
	Amortization	33			30			7			3			3			3
		46			45			22			16			16			16
	Settlement loss	23			8			—			—			—			—
	Total expense	$	69		$	53		$	22		$	16		$	16		$	16
		Nine months ended September 30
		United States						Non-United States						Other postretirement
		pension benefit expense						pension benefit expense						benefits expense
		2013			2012			2013			2012			2013			2012
	Service cost	$	96		$	86		$	46		$	37		$	15		$	13
	Interest cost	111			100			59			56			27			29
	Expected return on plan assets	(169		)	(136		)	(63		)	(56		)	(5		)	(5		)
	Amortization	99			88			21			11			10			10
		137			138			63			48			47			47
	Settlement loss	39			17			—			2			—			—
	Total expense	$	176		$	155		$	63		$	50		$	47		$	47

Equity_Tables

Equity (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Change in Shareholders' equity	'
	The changes in Shareholders’ equity follow:
		Eaton				Noncontrolling			Total
		shareholders’				interests			equity
		equity
	Balance at December 31, 2012	$	15,113			$	42		$	15,155
	Net income	1,382				9			1,391
	Other comprehensive loss	16				—			16
	Cash dividends paid	(597		)		(5		)	(602		)
	Issuance of shares under equity-based compensation plans - net	157				—			157
	Balance at September 30, 2013	$	16,071			$	46		$	16,117
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
	The changes in Accumulated other comprehensive (loss) income follow:
		Currency translation and related hedging instruments				Pensions and other postretirement benefits			Cash flow			Total
									hedges
	Balance at December 31, 2012	$	(367	)		$	(1,599	)	$	2		$	(1,964	)
	Other comprehensive (loss) income	(104		)		12			(1		)	(93		)
	before reclassifications
	Amounts reclassified from Accumulated other	—				108			1			109
	comprehensive (loss) income
	Net current-period other comprehensive	(104		)		120			—			16
	(loss) income
	Balance at September 30, 2013	$	(471	)		$	(1,479	)	$	2		$	(1,948	)
Reclassification out of accumulated other comprehensive income [Table Text Block]	'
	The reclassifications out of Accumulated other comprehensive loss follow:
			Nine months ended				Consolidated Statements of
			30-Sep-13				Income classification
	Amortization of defined benefit pension items
	Actuarial loss		$	(169	)		1
			(169		)
	Tax benefit		61
	Total, net of tax		(108		)
	Gains and losses on cash flow hedges
	Floating-to-fixed interest rate swaps		(1		)		Interest expense - net
	Currency exchange contracts		1				Cost of products sold
	Commodity contracts		(1		)		Cost of products sold
			(1		)
	Tax expense		—
	Total, net of tax		(1		)
	Total reclassifications for the period		$	(109	)
Calculation of net income per ordinary share attributable to ordinary shareholders	'
	A summary of the calculation of net income per ordinary share attributable to shareholders follows:
		Three months ended							Nine months ended
		30-Sep							30-Sep
	(Shares in millions)	2013				2012			2013			2012
	Net income attributable to Eaton ordinary shareholders	$	510			$	345		$	1,382		$	1,038
	Weighted-average number of ordinary shares outstanding - diluted	477.2				339.8			476.2			339.7
	Less dilutive effect of equity-based compensation	3.2				2.2			3.1			3
	Weighted-average number of ordinary shares outstanding - basic	474				337.6			473.1			336.7
	Net income per ordinary share
	Diluted	$	1.07			$	1.02		$	2.9		$	3.05
	Basic	1.08				1.02			2.92			3.08

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements (Tables) [Abstract]	'
Summary of financial instruments recognized at fair value and fair value measurement used	'
	A summary of financial instruments recognized at fair value, and the fair value measurements used, follows:
		Total			Quoted prices		Other			Unobservable
					in active		observable			inputs
					markets for		inputs			(Level 3)
					identical assets		(Level 2)
					(Level 1)
	30-Sep-13
	Cash	$	642		$	642	$	—		$	—
	Short-term investments	698			698		—			—
	Net derivative contracts	(7		)	—		(7		)	—
	Long-term debt converted to floating interest rates by	4			—		4			—
	interest rate swaps - net
	December 31, 2012
	Cash	$	577		$	577	$	—		$	—
	Short-term investments	527			527		—			—
	Net derivative contracts	83			—		83			—
	Long-term debt converted to floating interest rates by	87			—		87			—
	interest rate swaps - net

Derivative_Financial_Instrumen1

Derivative Financial Instruments and Hedging Activities (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative financial instruments recognized in the Consolidated Balance Sheet	'
	The fair value of derivative financial instruments recognized in the Condensed Consolidated Balance Sheets follows:
		Notional			Other			Other			Other			Other		Type of	Term
		amount			current			long-term			current			long-term		hedge
					assets			assets			liabilities			liabilities
	30-Sep-13
	Derivatives designated as hedges
	Fixed-to-floating interest rate swaps	$	3,090		$	1		$	45		$	—		$	42	Fair value	6 months to 21 years
	Floating-to-fixed interest rate swaps	300			—			—			1			—		Cash flow	9 months
	Currency exchange contracts	451			7			—			2			—		Cash flow	12 to 36 months
	Commodity contracts	2			—			—			—			—		Cash flow	12 months
	Total				$	8		$	45		$	3		$	42
	Derivatives not designated as hedges
	Currency exchange contracts	$	4,729		$	25					$	40					12 months
	Commodity contracts	10			—						—						12 months
	Total				$	25					$	40
	December 31, 2012
	Derivatives designated as hedges
	Fixed-to-floating interest rate swaps	$	1,290		$	2		$	85		$	—		$	—	Fair value	6 months to 21 years
	Floating-to-fixed interest rate swaps	300			—			—			—			2		Cash flow	1 year
	Currency exchange contracts	451			9			—			4			—		Cash flow	12 to 36 months
	Commodity contracts	17			—			—			—			—		Cash flow	12 months
	Total				$	11		$	85		$	4		$	2
	Derivatives not designated as hedges
	Currency exchange contracts	$	4,997		$	23					$	31					12 months
	Commodity contracts	19			1						—						12 months
	Total				$	24					$	31
Amounts recognized in accumulated other comprehensive income (loss)	'
	Amounts recognized in Accumulated other comprehensive income (loss) follow:
		Three months ended September 30
		2013						2012
		Gain (loss)			Gain (loss)			Gain (loss)			Gain (loss)
		recognized in			reclassified			recognized in			reclassified
		Accumulated			from			Accumulated			from
		other			Accumulated			other			Accumulated
		comprehensive			other			comprehensive			other
		income (loss)			comprehensive			income (loss)			comprehensive
					income (loss)						income (loss)
	Derivatives designated as cash flow hedges
	Floating-to-fixed interest rate swaps	$	—		$	—		$	(1	)	$	—
	Currency exchange contracts	9			—			4			2
	Commodity contracts	—			—			2			(3		)
	Total	$	9		$	—		$	5		$	(1	)
		Nine months ended September 30
		2013						2012
		Gain (loss)			Gain (loss)			Gain (loss)			Gain (loss)
		recognized in			reclassified			recognized in			reclassified
		Accumulated			from			Accumulated			from
		other			Accumulated			other			Accumulated
		comprehensive			other			comprehensive			other
		income (loss)			comprehensive			income (loss)			comprehensive
					income (loss)						income (loss)
	Derivatives designated as cash flow hedges
	Floating-to-fixed interest rate swaps	$	—		$	(1	)	$	(3	)	$	(1	)
	Foreign currency exchange contracts	1			1			10			1
	Commodity contracts	(1		)	(1		)	2			(7		)
	Total	$	—		$	(1	)	$	9		$	(7	)
Amounts recognized in net income	'
	Amounts recognized in net income follow:
		Three months ended						Nine months ended
		30-Sep						30-Sep
		2013			2012			2013			2012
	Derivatives designated as fair value hedges
	Fixed-to-floating interest rate swaps	$	5		$	11		$	(83	)	$	25
	Related long-term debt converted to floating interest	(5		)	(11		)	83			(25		)
	rates by interest rate swaps
		$	—		$	—		$	—		$	—

Inventory_Tables

Inventory (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Components of inventory	'
	The components of inventory follow:
		September 30,			December 31,
		2013			2012
	Raw materials	$	1,008		$	919
	Work-in-process	400			424
	Finished goods	1,118			1,129
	Inventory at FIFO	2,526			2,472
	Excess of FIFO over LIFO cost	(123		)	(133		)
	Total inventory	$	2,403		$	2,339

Business_Segment_Information_T

Business Segment Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Business Segment Information	'
		Three months ended						Nine months ended
		30-Sep						30-Sep
		2013			2012			2013			2012
	Net sales
	Electrical Products	$	1,817		$	919		$	5,235		$	2,708
	Electrical Systems and Services	1,639			910			4,784			2,675
	Hydraulics	739			763			2,267			2,267
	Aerospace	448			419			1,328			1,285
	Vehicle	964			939			2,905			3,043
	Total net sales	$	5,607		$	3,950		$	16,519		$	11,978
	Segment operating profit
	Electrical Products	$	301		$	172		$	814		$	462
	Electrical Systems and Services	231			111			668			278
	Hydraulics	89			93			271			325
	Aerospace	64			49			193			168
	Vehicle	161			144			465			472
	Total segment operating profit	846			569			2,411			1,705
	Corporate
	Amortization of intangible assets	(110		)	(45		)	(325		)	(129		)
	Interest expense - net	(63		)	(42		)	(209		)	(100		)
	Pension and other postretirement benefits expense	(55		)	(41		)	(136		)	(121		)
	Inventory step-up adjustment	—			(1		)	(34		)	(4		)
	Other corporate expense - net	(97		)	(64		)	(252		)	(188		)
	Income before income taxes	521			376			1,455			1,163
	Income tax expense	7			29			64			123
	Net income	514			347			1,391			1,040
	Less net income for noncontrolling interests	(4		)	(2		)	(9		)	(2		)
	Net income attributable to Eaton ordinary shareholders	$	510		$	345		$	1,382		$	1,038
Acquisition Integration Charges by Segment [Table Text Block]	'
	Business segment operating profit was reduced by acquisition integration charges as follows:
		Three months ended						Nine months ended
		30-Sep						30-Sep
		2013			2012			2013			2012
	Electrical Products	$	9		$	1		$	24		$	1
	Electrical Systems and Services	10			1			26			8
	Hydraulics	8			5			28			9
	Total	$	27		$	7		$	78		$	18

Condensed_Consolidating_Financ1

Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 2013
Condensed Financial Statements, Captions [Line Items]	'
Condensed Consolidating Financial Statements [Table Text Block]	'
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013
		Eaton			Eaton			Guarantors			Other			Consolidating			Total
		Corporation			Corporation						subsidiaries			adjustments
		plc
	Net sales	$	—		$	1,695		$	1,636		$	3,424		$	(1,148	)	$	5,607
	Cost of products sold	—			1,319			1,214			2,500			(1,150		)	3,883
	Selling and administrative expense	2			370			194			401			—			967
	Research and development expense	—			71			46			49			—			166
	Interest expense (income) - net	—			63			7			(7		)	—			63
	Other expense (income) - net	—			2			(9		)	14			—			7
	Equity in (earnings) loss of	(563		)	(292		)	(676		)	(224		)	1,755			—
	subsidiaries, net of tax
	Intercompany expense (income) - net	63			(90		)	222			(195		)	—			—
	Income before income taxes	498			252			638			886			(1,753		)	521
	Income tax expense (benefit)	(12		)	(21		)	45			(5		)	—			7
	Net income	510			273			593			891			(1,753		)	514
	Less net income for	—			—			—			(1		)	(3		)	(4		)
	noncontrolling interests
	Net income attributable to	$	510		$	273		$	593		$	890		$	(1,756	)	$	510
	Eaton ordinary shareholders
	Other comprehensive loss	$	322		$	109		$	347		$	505		$	(961	)	$	322
	Total comprehensive income	$	832		$	382		$	940		$	1,395		$	(2,717	)	$	832
	attributable to Eaton
	ordinary shareholders
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012
		Eaton			Guarantors			Other			Consolidating			Total
		Corporation						subsidiaries			adjustments
	Net sales	$	1,653		$	622		$	2,511		$	(836	)	$	3,950
	Cost of products sold	1,197			489			1,897			(836		)	2,747
	Selling and administrative expense	319			77			291			—			687
	Research and development expense	55			26			21			—			102
	Interest expense (income) - net	47			1			(6		)	—			42
	Other expense (income) - net	1			—			(5		)	—			(4		)
	Equity in (earnings) loss of subsidiaries, net of tax	(276		)	(13		)	—			289			—
	Intercompany (income) expense - net	(52		)	(5		)	57			—			—
	Income before income taxes	362			47			256			(289		)	376
	Income tax expense (benefit)	17			9			3			—			29
	Net income	345			38			253			(289		)	347
	Less net income for noncontrolling interests	—			—			(2		)	—			(2		)
	Net income attributable to Eaton ordinary	$	345		$	38		$	251		$	(289	)	$	345
	shareholders
	Other comprehensive loss	$	172		$	12		$	146		$	(158	)	$	172
	Total comprehensive income attributable	$	517		$	50		$	397		$	(447	)	$	517
	to Eaton ordinary shareholders
	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
	FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
		Eaton			Eaton			Guarantors			Other			Consolidating			Total
		Corporation			Corporation						subsidiaries			adjustments
		plc
	Net sales	$	—		$	5,026		$	4,835		$	10,117		$	(3,459	)	$	16,519
	Cost of products sold	—			3,911			3,588			7,450			(3,461		)	11,488
	Selling and administrative expense	6			1,081			565			1,233			—			2,885
	Research and development expense	—			199			138			142			—			479
	Interest expense (income) - net	—			206			21			(18		)	—			209
	Other expense (income) - net	—			16			13			(26		)	—			3
	Equity in (earnings) loss of	(1,576		)	(916		)	(848		)	(629		)	3,969			—
	subsidiaries, net of tax
	Intercompany expense (income) - net	188			(304		)	(462		)	578			—			—
	Income before income taxes	1,382			833			1,820			1,387			(3,967		)	1,455
	Income tax expense (benefit)	—			(66		)	28			102			—			64
	Net income	1,382			899			1,792			1,285			(3,967		)	1,391
Less net income for	—			—			—			(6		)	(3		)	(9		)
noncontrolling interests
Net income attributable to	$	1,382		$	899		$	1,792		$	1,279		$	(3,970	)	$	1,382
Eaton ordinary shareholders
Other comprehensive income (loss)	$	16		$	45		$	41		$	(66	)	$	(20	)	$	16
Total comprehensive income	$	1,398		$	944		$	1,833		$	1,213		$	(3,990	)	$	1,398
attributable to Eaton
ordinary shareholders
CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
	Eaton			Guarantors			Other			Consolidating			Total
	Corporation						subsidiaries			adjustments
Net sales	$	5,097		$	1,965		$	7,606		$	(2,690	)	$	11,978
Cost of products sold	3,890			1,499			5,616			(2,689		)	8,316
Selling and administrative expense	960			243			876			—			2,079
Research and development expense	166			74			73			—			313
Interest expense (income) - net	116			5			(21		)	—			100
Other expense - net	1			5			1			—			7
Equity in (earnings) loss of subsidiaries, net of tax	(948		)	(44		)	—			992			—
Intercompany (income) expense - net	(176		)	(14		)	190			—			—
Income before income taxes	1,088			197			871			(993		)	1,163
Income tax expense	50			53			20			—			123
Net income	1,038			144			851			(993		)	1,040
Less net income for noncontrolling interests	—			—			(2		)	—			(2		)
Net income attributable to	$	1,038		$	144		$	849		$	(993	)	$	1,038
Eaton ordinary shareholders
Other comprehensive income	$	156		$	17		$	64		$	(81	)	$	156
Total comprehensive income attributable	$	1,194		$	161		$	913		$	(1,074	)	$	1,194
to Eaton ordinary shareholders
CONDENSED CONSOLIDATING BALANCE SHEETS
30-Sep-13
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Assets
Current assets
Cash	$	2		$	37		$	17		$	586		$	—		$	642
Short-term investments	—			140			20			538			—			698
Accounts receivable - net	—			27			1,116			2,807			—			3,950
Intercompany accounts	21			1,042			2,871			3,950			(7,884		)	—
receivable
Inventory	—			345			612			1,483			(37		)	2,403
Prepaid expenses and	—			694			190			228			(39		)	1,073
other current assets
Total current assets	23			2,285			4,826			9,592			(7,960		)	8,766
Property, plant and	—			949			769			2,039			—			3,757
equipment - net
Other noncurrent assets
Goodwill	—			1,382			9,433			3,461			—			14,276
Other intangible assets	—			216			4,033			2,982			—			7,231
Deferred income taxes	—			846			—			236			(754		)	328
Investment in subsidiaries	23,952			8,563			31,089			8,705			(72,309		)	—
Intercompany loans receivable	—			7,690			2,069			18,319			(28,078		)	—
Other assets	—			471			95			388			—			954
Total assets	$	23,975		$	22,402		$	52,314		$	45,722		$	(109,101	)	$	35,312
Liabilities and
shareholders’ equity
Current liabilities
Short-term debt	$	—		$	75		$	—		$	13		$	—		$	88
Current portion of	—			552			8			16			—			576
long-term debt
Accounts payable	—			422			396			1,158			—			1,976
Intercompany accounts payable	1			3,716			3,418			749			(7,884		)	—
Accrued compensation	—			101			52			277			—			430
Other current liabilities	1			611			350			1,074			(52		)	1,984
Total current liabilities	2			5,477			4,224			3,287			(7,936		)	5,054
Noncurrent liabilities
Long-term debt	—			7,739			1,274			16			—			9,029
Pension liabilities	—			788			221			792			—			1,801
Other postretirement	—			448			185			100			—			733
benefits liabilities
Deferred income taxes	—			—			1,434			833			(754		)	1,513
Intercompany loans payable	7,902			1,986			17,362			828			(28,078		)	—
Other noncurrent liabilities	—			597			103			365			—			1,065
Total noncurrent liabilities	7,902			11,558			20,579			2,934			(28,832		)	14,141
Shareholders’ equity
Eaton shareholders' equity	16,071			5,367			27,511			39,468			(72,346		)	16,071
Noncontrolling interests	—			—			—			33			13			46
Total equity	16,071			5,367			27,511			39,501			(72,333		)	16,117
Total liabilities and equity	$	23,975		$	22,402		$	52,314		$	45,722		$	(109,101	)	$	35,312
CONDENSED CONSOLIDATING BALANCE SHEETS
31-Dec-12
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Assets
Current assets
Cash	$	7		$	54		$	14		$	502		$	—		$	577
Short-term investments	—			25			38			464			—			527
Accounts receivable - net	—			624			413			2,473			—			3,510
Intercompany accounts	38			365			4,693			5,643			(10,739		)	—
receivable
Inventory	—			341			563			1,474			(39		)	2,339
Prepaid expenses and	—			391			149			273			9			822
other current assets
Total current assets	45			1,800			5,870			10,829			(10,769		)	7,775
Property, plant and	—			934			793			2,096			—			3,823
equipment - net
Other noncurrent assets
Goodwill	—			1,382			9,381			3,448			—			14,211
Other intangible assets	—			231			4,104			3,133			—			7,468
Deferred income taxes	—			941			12			262			(846		)	369
Investment in subsidiaries	20,662			7,678			14,428			6,365			(49,133		)	—
Intercompany loans receivable	—			7,650			13,262			14,125			(35,037		)	—
Other assets	—			460			90			1,154			—			1,704
Total assets	$	20,707		$	21,076		$	47,940		$	41,412		$	(95,785	)	$	35,350
Liabilities and
shareholders’ equity
Current liabilities
Short-term debt	$	—		$	753		$	—		$	4		$	—		$	757
Current portion of	—			303			8			3			—			314
long-term debt
Accounts payable	—			424			343			1,112			—			1,879
Intercompany accounts payable	2			2,794			4,855			3,088			(10,739		)	—
Accrued compensation	—			129			76			258			—			463
Other current liabilities	—			523			375			1,114			(4		)	2,008
Total current liabilities	2			4,926			5,657			5,579			(10,743		)	5,421
Noncurrent liabilities
Long-term debt	—			8,397			1,331			34			—			9,762
Pension liabilities	—			895			255			854			—			2,004
Other postretirement	—			454			189			97			—			740
benefits liabilities
Deferred income taxes	—			—			1,464			838			(846		)	1,456
Intercompany loans payable	5,592			1,401			14,857			13,187			(35,037		)	—
Other noncurrent liabilities	—			440			86			286			—			812
Total noncurrent liabilities	5,592			11,587			18,182			15,296			(35,883		)	14,774
Shareholders’ equity
Eaton shareholders' equity	15,113			4,563			24,101			20,505			(49,169		)	15,113
Noncontrolling interests	—			—			—			32			10			42
Total equity	15,113			4,563			24,101			20,537			(49,159		)	15,155
Total liabilities and equity	$	20,707		$	21,076		$	47,940		$	41,412		$	(95,785	)	$	35,350
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
	Eaton			Eaton			Guarantors			Other			Consolidating			Total
	Corporation			Corporation						subsidiaries			adjustments
	plc
Net cash provided by (used in)	$	88		$	542		$	313		$	523		$	(53	)	$	1,413
operating activities
Investing activities
Cash paid for acquisitions of	—			—			—			(11		)	—			(11		)
businesses, net of cash acquired
Capital expenditures for property,	—			(112		)	(66		)	(194		)	—			(372		)
plant and equipment
(Purchases) sales of short-term	—			(115		)	18			(88		)	—			(185		)
investments - net
Loans to affiliates	—			(219		)	(23		)	(4,267		)	4,509			—
Repayments of loans from affiliates	—			28			102			4,030			(4,160		)	—
Proceeds from sale of business	—			—			—			761			—			761
Other - net	—			(25		)	4			(29		)	—			(50		)
Net cash (used in) provided by	—			(443		)	35			202			349			143
investing activities
Financing activities
Proceeds from borrowings	—			—			—			6			—			6
Payments on borrowings	—			(975		)	(35		)	(2		)	—			(1,012		)
Proceeds from borrowings from	—			1,975			2,436			98			(4,509		)	—
affiliates
Payments on borrowings from	—			(2,391		)	(1,639		)	(130		)	4,160			—
affiliates
Other intercompany	504			1,153			(1,107		)	(550		)	—			—
financing activities
Cash dividends paid	(597		)	—			—			—			—			(597		)
Cash dividends paid to affiliates	—			—			—			(53		)	53			—
Exercise of employee stock options	—			98			—			—			—			98
Excess tax benefit from	—			24			—			—			—			24
equity-based compensation
Other - net	—			—			—			(4		)	—			(4		)
Net cash used in financing	(93		)	(116		)	(345		)	(635		)	(296		)	(1,485		)
activities
Effect of currency on cash	—			—			—			(6		)	—			(6		)
Total (decrease) increase in cash	(5		)	(17		)	3			84			—			65
Cash at the beginning of the period	7			54			14			502			—			577
Cash at the end of the period	$	2		$	37		$	17		$	586		$	—		$	642
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
	Eaton			Guarantors			Other			Consolidating			Total
	Corporation						subsidiaries			adjustments
Net cash provided by operating activities	$	25		$	29		$	923		$	—		$	977
Investing activities
Cash paid for acquisitions of	1			—			(555		)	—			(554		)
businesses, net of cash acquired
Capital expenditures for property,	(198		)	(33		)	(126		)	—			(357		)
plant and equipment
Sales (purchases) of short-term investments - net	100			—			(11		)	—			89
Loans to affiliates	(183		)	—			(6,528		)	6,711			—
Repayments of loans from affiliates	143			—			6,320			(6,463		)	—
Proceeds from sale of business	2			—			1			—			3
Other - net	(31		)	(7		)	—			—			(38		)
Net cash (used in) provided by investing activities	(166		)	(40		)	(899		)	248			(857		)
Financing activities
Proceeds from borrowings	600			—			—			—			600
Payments on borrowings	(306		)	(12		)	(3		)	—			(321		)
Payments of financing costs	(63		)	—			—			—			(63		)
Proceeds from borrowings from affiliates	6,528			—			183			(6,711		)	—
Payments on borrowings from affiliates	(6,320		)	—			(143		)	6,463			—
Other intercompany financing activities	(15		)	22			(7		)	—			—
Cash dividends paid	(384		)	—			—			—			(384		)
Exercise of employee stock options	54			—			—			—			54
Excess tax benefit from equity-based compensation	18			—			—			—			18
Other - net	(2		)	—			2			—			—
Net cash provided by (used in)	110			10			32			(248		)	(96		)
financing activities
Effect of currency on cash	—			—			16			—			16
Total (decrease) increase in cash	(31		)	(1		)	72			—			40
Cash at the beginning of the period	120			3			262						385
Cash at the end of the period	$	89		$	2		$	334		$	—		$	425

Acquisitions_of_Businesses_Det

Acquisitions of Businesses (Details) (USD $)	Nov. 30, 2012	Dec. 31, 2011	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2011
In Millions, unless otherwise specified	Cooper Industries plc [Domain]	Cooper Industries plc [Domain]	Rolec Comercial e Industrial S.A. [Domain]	Jeil Hydraulics Co. Ltd. [Member]	Polimer Kaucuk Sanayi ve Pazarlama A.S. [Domain]	Gycom Electrical Low-Voltage Power Distribution, Control and Automation [Domain]
		Electrical Systems and Services; Electrical Products [Member]	Electrical Systems and Services [Member]	Hydraulics [Member]	Hydraulics [Member]	Electrical Systems and Services [Member]
Business Acquisition [Line Items]	'	'	'	'	'	'
Purchase price of Cooper	$13,192	'	'	'	'	'
Business acquisition, revenue reported by acquired entity for last annual period	'	$5,409	$85	$189	$335	$24

Acquisitions_of_Businesses_Dis

Acquisitions of Businesses Disposal of Business (Details) (Apex [Member], USD $)	Feb. 01, 2013	Jul. 06, 2010
In Billions, unless otherwise specified
Apex [Member]	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'
Cooper and Danaher joint ownership in Apex	'	50.00%
Cooper and Danaher representation and voting interest on Apex Board of Directors	'	50.00%
Sale of Apex to Bain Capital by Cooper and Danaher	$1.60	'

Acquisitions_of_Businesses_Ass

Acquisitions of Businesses Assets and Liabilities Acquired (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013				Nov. 30, 2012	Nov. 30, 2012
					Cooper Industries plc [Domain]	Revised purchase price allocation [Domain]
						Cooper Industries plc [Domain]
Business Acquisition [Line Items]	'				'	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'				'	'
		November 30,
		2012
		(as adjusted)
	Working capital accounts (1)	$	2,304
	Prepaid expenses and other current assets	204
	Property, plant and equipment	885
	Investment in Apex Tool Group, LLC	807
	Intangible assets	5,250
	Other assets	35
	Debt	(1,221		)
	Accounts payable	(519		)
	Other current liabilities	(673		)
	Other noncurrent liabilities	(2,185		)
	Total identifiable net assets	4,887
	Goodwill	8,305
	Total consideration	$	13,192
	(1) Working capital accounts include Cash, Short-term investments, Accounts receivable and Inventory.
Working capital accounts acquired	'				'	$2,304
Prepaid expenses and other current assets	'				'	204
Property, plant, and equipment	'				'	885
Investment in Apex Tool Group, LLC	'				'	807
Intangible assets	'				'	5,250
Other assets	'				'	35
Debt	'				'	-1,221
Accounts payable	'				'	-519
Other current liabilities	'				'	-673
Other noncurrent liabilites	'				'	-2,185
Total identifiable net assets	'				'	4,887
Goodwill	'				'	8,305
Total consideration	'				13,192	13,192
Contingent liabilities assumed as part of the transaction	'				$226	'

Acquisition_Integration_Charge1

Acquisition Integration Charges and Transaction Costs (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Acquisition integration charges	'	'	'	'
Acquisition integration charges	$36	$8	$99	$20
Transaction costs	'	'	'	'
Transaction costs	2	19	9	26
Total acquisition integration charges and transaction costs before income taxes	38	27	108	46
Total after income taxes	26	18	73	30
Per ordinary share - diluted	$0.05	$0.05	$0.15	$0.09
Corporate	'	'	'	'
Acquisition integration charges	'	'	'	'
Acquisition integration charges	9	1	21	2
Transaction costs	'	'	'	'
Transaction costs	2	19	9	26
Electrical Products [Member]	'	'	'	'
Acquisition integration charges	'	'	'	'
Acquisition integration charges	9	1	24	1
Electrical Systems and Services [Member]	'	'	'	'
Acquisition integration charges	'	'	'	'
Acquisition integration charges	10	1	26	8
Hydraulics [Member]	'	'	'	'
Acquisition integration charges	'	'	'	'
Acquisition integration charges	8	5	28	9
Total business segments	'	'	'	'
Acquisition integration charges	'	'	'	'
Acquisition integration charges	$27	$7	$78	$18

Acquisition_Integration_and_Re1

Acquisition Integration and Restructuring Charges Restructuring Charges (Details) (USD $)	3 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2012	Sep. 30, 2013
Restructuring Charges and Reserve	'	'
Restructuring and related charges	$50	$26
Severance costs	34	'
Non-cash restructuring charges	16	'
Restructuring reserve, current	'	$29

Goodwill_Details

Goodwill (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Goodwill [Line Items]	'	'
Goodwill	$14,276	$14,211
Electrical Products [Member]	'	'
Goodwill [Line Items]	'	'
Goodwill	5,937	5,874
Electrical Systems and Services [Member]	'	'
Goodwill [Line Items]	'	'
Goodwill	5,550	5,531
Hydraulics [Member]	'	'
Goodwill [Line Items]	'	'
Goodwill	1,388	1,404
Aerospace [Member]	'	'
Goodwill [Line Items]	'	'
Goodwill	1,045	1,045
Vehicle [Member]	'	'
Goodwill [Line Items]	'	'
Goodwill	$356	$357

Debt_Bridge_Loan_Details

Debt Bridge Loan (Details) (Cooper Industries plc [Domain], USD $)	Feb. 01, 2013	Nov. 30, 2012	21-May-12
Cooper Industries plc [Domain]	'	'	'
Short-term Debt [Line Items]	'	'	'
Bridge facility length of time	'	'	'364 days
Bridge loan borrowings	'	$1,669,000,000	'
Bridge loan	'	'	6,750,000,000
Bridge loan repayment	$1,669,000,000	'	'

Retirement_Benefits_Plans_Deta

Retirement Benefits Plans (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
United States pension benefit expense [Member]	'	'	'	'
Retirement benefits plans expense	'	'	'	'
Service cost	$32	$28	$96	$86
Interest cost	37	33	111	100
Expected return on plan assets	-56	-46	-169	-136
Amortization	33	30	99	88
Total	46	45	137	138
Settlement loss	23	8	39	17
Total expense	69	53	176	155
Non-United States pension benefit expense [Member]	'	'	'	'
Retirement benefits plans expense	'	'	'	'
Service cost	16	13	46	37
Interest cost	20	18	59	56
Expected return on plan assets	-21	-18	-63	-56
Amortization	7	3	21	11
Total	22	16	63	48
Settlement loss	0	0	0	2
Total expense	22	16	63	50
Other postretirement benefits expense [Member]	'	'	'	'
Retirement benefits plans expense	'	'	'	'
Service cost	5	5	15	13
Interest cost	10	10	27	29
Expected return on plan assets	-2	-2	-5	-5
Amortization	3	3	10	10
Total	16	16	47	47
Settlement loss	0	0	0	0
Total expense	$16	$16	$47	$47

Legal_Contingencies_Details

Legal Contingencies (Details)	Sep. 28, 2012	Aug. 19, 2011	Jun. 09, 2011	Dec. 31, 2010	Dec. 31, 2010	Sep. 30, 2013	Sep. 30, 2013
In Millions, unless otherwise specified	Meritor [Member]	Meritor [Member]	Meritor [Member]	Raysul [Member]	Raysul [Member]	Raysul [Member]	Raysul [Member]
	USD ($)	USD ($)	USD ($)	USD ($)	BRL	USD ($)	BRL
Loss Contingencies [Line Items]	'	'	'	'	'	'	'
Loss Contingency Accrual	'	'	'	'	'	$33	74
Loss Contingency Accrual, Provision	'	'	'	27	60	6	14
Meritor Judgment motion denial zero damages and no injuctive relief	'	'	0	'	'	'	'
Final judgment of Eaton's liability by US district court in Meritor lawsuit	'	0	'	'	'	'	'
Court of Appeals, Third District, judgment reversal in favor of Meritor	$0	'	'	'	'	'	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2011
Income Tax Contingency [Line Items]	'	'	'	'	'
Effective tax rate	1.40%	7.70%	4.40%	10.60%	'
Penalties associated with IRS Statutory Notice of Deficiency proposed assessment	'	'	'	'	$52
IRS Statutory Notice of Deficiency proposed assessment of additional federal taxes	'	'	'	'	$75

Income_Taxes_Deferred_Tax_Adju

Income Taxes Deferred Tax Adjustments (Details) (USD $)	Dec. 31, 2012
In Millions, unless otherwise specified
Prior Period Balance Sheet Adjustments [Line Items]	'
Current deferred income taxes adjustment	$49
Long-term deferred income taxes adjustment	$885

Equity_Details

Equity (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Amounts reclassified from Accumulated other comprehensive (loss) income	'	'	$109	'
Net current-period other comprehensive (loss) income	322	172	16	156
Stock options excluded from calculation of diluted net income per ordinary share	0.2	4.2	0.2	2.5
Eaton Shareholders' Equity [Member]	'	'	'	'
Net current-period other comprehensive (loss) income	'	'	16	'
Noncontrolling Interest [Member]	'	'	'	'
Net current-period other comprehensive (loss) income	'	'	0	'
Cash Flow Hedges [Member]	'	'	'	'
Balance at December 31, 2012	'	'	2	'
Other comprehensive income (loss) before reclassifications	'	'	-1	'
Amounts reclassified from Accumulated other comprehensive (loss) income	'	'	1	'
Net current-period other comprehensive (loss) income	'	'	0	'
Balance at September 30, 2013	2	'	2	'
Accumulated Other Comprehensive Income (Loss) [Member]	'	'	'	'
Balance at December 31, 2012	'	'	-1,964	'
Other comprehensive income (loss) before reclassifications	'	'	-93	'
Amounts reclassified from Accumulated other comprehensive (loss) income	'	'	109	'
Net current-period other comprehensive (loss) income	'	'	16	'
Balance at September 30, 2013	-1,948	'	-1,948	'
Currency translation and related hedging instruments [Member]	'	'	'	'
Balance at December 31, 2012	'	'	-367	'
Other comprehensive income (loss) before reclassifications	'	'	-104	'
Amounts reclassified from Accumulated other comprehensive (loss) income	'	'	0	'
Net current-period other comprehensive (loss) income	'	'	-104	'
Balance at September 30, 2013	-471	'	-471	'
Pension and other postretirement benefits [Member]	'	'	'	'
Balance at December 31, 2012	'	'	-1,599	'
Other comprehensive income (loss) before reclassifications	'	'	12	'
Amounts reclassified from Accumulated other comprehensive (loss) income	'	'	108	'
Net current-period other comprehensive (loss) income	'	'	120	'
Balance at September 30, 2013	($1,479)	'	($1,479)	'

Equity_Details_1

Equity (Details 1) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Calculation of net income per ordinary share attributable to ordinary shareholders	'	'	'	'
Net income attributable to Eaton ordinary shareholders	$510	$345	$1,382	$1,038
Weighted-average number of ordinary shares outstanding - diluted	477.2	339.8	476.2	339.7
Less dilutive effect of equity-based compensation	3.2	2.2	3.1	3
Weighted-average number of ordinary shares outstanding - basic	474	337.6	473.1	336.7
Net income per ordinary share	'	'	'	'
Diluted	$1.07	$1.02	$2.90	$3.05
Basic	$1.08	$1.02	$2.92	$3.08

Equity_Details_2

Equity (Details 2) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Amortization of defined benefit pension items [Abstract]	'
Actuarial loss	($169)	[1]
Amortization of defined benefit pension reclassifications before tax	-169
Tax benefit	61
Total, net of tax	-108
Gains and losses on cash flow hedges [Abstract]	'
Gains and losses on cash flow hedges	-1
Tax expense	0
Total, net of tax	-1
Total reclassifications for the period	-109
Interest Expense [Member]	'
Gains and losses on cash flow hedges [Abstract]	'
Floating-to-fixed interest rate swaps	-1
Cost of Products sold [Member]	'
Gains and losses on cash flow hedges [Abstract]	'
Currency exchange contracts	1
Commodity contracts	($1)
[1]	These components of Accumulated other comprehensive loss are included in the computation of net periodic pension cost. See Note 6 for additional information about defined benefit pension items.

Equity_Shareholderss_Equity_De

Equity Shareholders's Equity (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Changes in Shareholders' equity	'	'	'	'
Balance at December 31, 2012	'	'	$15,155	'
Net income	514	347	1,391	1,040
Net current-period other comprehensive (loss) income	322	172	16	156
Cash dividends paid	'	'	-602	'
Issuance of shares under equity-based compensation plans-net	'	'	157	'
Balance at September 30, 2013	16,117	'	16,117	'
Parent [Member]	'	'	'	'
Changes in Shareholders' equity	'	'	'	'
Balance at December 31, 2012	'	'	15,113	'
Net income	'	'	1,382	'
Net current-period other comprehensive (loss) income	'	'	16	'
Cash dividends paid	'	'	-597	'
Issuance of shares under equity-based compensation plans-net	'	'	157	'
Balance at September 30, 2013	16,071	'	16,071	'
Noncontrolling Interest [Member]	'	'	'	'
Changes in Shareholders' equity	'	'	'	'
Balance at December 31, 2012	'	'	42	'
Net income	'	'	9	'
Net current-period other comprehensive (loss) income	'	'	0	'
Cash dividends paid	'	'	-5	'
Issuance of shares under equity-based compensation plans-net	'	'	0	'
Balance at September 30, 2013	$46	'	$46	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Millions, unless otherwise specified
Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items]	'	'	'	'
Cash	$642	$577	$425	$385
Short-term investments	698	527	'	'
Net derivative contracts	-7	83	'	'
Long-term debt converted to floating interest rates by interest rate swaps - net	4	87	'	'
Quoted prices in active markets for identical assets (Level 1) [Member]	'	'	'	'
Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items]	'	'	'	'
Cash	642	577	'	'
Short-term investments	698	527	'	'
Net derivative contracts	0	0	'	'
Long-term debt converted to floating interest rates by interest rate swaps - net	0	0	'	'
Other observable inputs (Level 2) [Member]	'	'	'	'
Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items]	'	'	'	'
Cash	0	0	'	'
Short-term investments	0	0	'	'
Net derivative contracts	-7	83	'	'
Long-term debt converted to floating interest rates by interest rate swaps - net	4	87	'	'
Unobservable inputs (Level 3) [Member]	'	'	'	'
Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items]	'	'	'	'
Cash	0	0	'	'
Short-term investments	0	0	'	'
Net derivative contracts	0	0	'	'
Long-term debt converted to floating interest rates by interest rate swaps - net	$0	$0	'	'

Fair_Value_Measurements_Other_

Fair Value Measurements Other Fair Value Measurements (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Fair Value Disclosures [Abstract]	'	'
Carrying value of long-term debt and current portion of long-term debt	$9,605	$10,076
Fair value of long-term debt and current portion of long-term debt	$9,787	$10,793

Derivative_Financial_Instrumen2

Derivative Financial Instruments and Hedging Activities (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]	'	'
Debt denominated in foreign currency designated as non-derivative net investment hedging instrument	$102	$116
Percentage of intercompany balance sheet exposure	100.00%	'
Other current assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	8	11
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, asset, at fair value	25	24
Other long-term assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	45	85
Other current liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	3	4
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, liability, at fair value	40	31
Other long-term liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	42	2
Foreign currency exchange contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Period of derivatives not designated as hedges	'12 months	'12 months
Foreign currency exchange contracts (cash flow hedges) [Member] | Other current assets [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, asset, at fair value	25	23
Foreign currency exchange contracts (cash flow hedges) [Member] | Other current liabilities [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, liability, at fair value	40	31
Commodity contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Period of derivatives not designated as hedges	'12 months	'12 months
Commodity contracts (cash flow hedges) [Member] | Other current assets [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, asset, at fair value	0	1
Commodity contracts (cash flow hedges) [Member] | Other current liabilities [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative instruments not designated as hedging instruments, liability, at fair value	0	0
Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member]	'	'
Derivatives designated as hedges	'	'
Period of derivatives designated as hedges	'6 months to 21 years	'6 months to 21 years
Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member] | Other current assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	1	2
Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member] | Other long-term assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	45	85
Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member] | Other current liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	0	0
Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member] | Other long-term liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	42	0
Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain]	'	'
Derivatives designated as hedges	'	'
Period of derivatives designated as hedges	'9 months	'1 year
Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain] | Other current assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain] | Other long-term assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain] | Other current liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	1	0
Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain] | Other long-term liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	0	2
Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member]	'	'
Derivatives designated as hedges	'	'
Period of derivatives designated as hedges	'12 to 36 months	'12 to 36 months
Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member] | Other current assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	7	9
Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member] | Other long-term assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member] | Other current liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	2	4
Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member] | Other long-term liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member]	'	'
Derivatives designated as hedges	'	'
Period of derivatives designated as hedges	'12 months	'12 months
Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member] | Other current assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member] | Other long-term assets [Member]	'	'
Derivatives designated as hedges	'	'
Derivative asset designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member] | Other current liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	0	0
Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member] | Other long-term liabilities [Member]	'	'
Derivatives designated as hedges	'	'
Derivative liability designated as hedging instrument	0	0
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	3,090	1,290
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating to Fixed Interest Rate Swap [Domain]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	300	300
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Foreign currency exchange contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	451	451
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	2	17
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	4,729	4,997
Not Designated as Hedging Instrument [Member] | Commodity contracts (cash flow hedges) [Member]	'	'
Derivatives not designated as hedges	'	'
Derivative, Notional Amount	$10	$19

Amounts_Recognized_in_Accumula

Amounts Recognized in Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cost of sales and Interest expense - net [Member] | Cash Flow Hedges [Member]	'	'	'	'
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'	'
Gain (loss) recognized in accumulated other comprehensive income (loss)	$9	$5	$0	$9
Gain (loss) reclassified from accumulated other comprehensive income (loss)	0	-1	-1	-7
Interest Expense [Member] | Fair Value Hedging [Member]	'	'	'	'
Amounts recognized in net income	'	'	'	'
Gain (loss) recognized in net income	0	0	0	0
Floating to Fixed Interest Rate Swap [Domain] | Cost of sales and Interest expense - net [Member] | Cash Flow Hedges [Member]	'	'	'	'
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'	'
Gain (loss) recognized in accumulated other comprehensive income (loss)	0	-1	0	-3
Gain (loss) reclassified from accumulated other comprehensive income (loss)	0	0	-1	-1
Fixed-to-floating interest rate swaps [Member] | Interest Expense [Member] | Fair Value Hedging [Member]	'	'	'	'
Amounts recognized in net income	'	'	'	'
Gain (loss) recognized in net income	5	11	-83	25
Currency exchange contracts [Member] | Cost of sales and Interest expense - net [Member] | Cash Flow Hedges [Member]	'	'	'	'
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'	'
Gain (loss) recognized in accumulated other comprehensive income (loss)	9	4	1	10
Gain (loss) reclassified from accumulated other comprehensive income (loss)	0	2	1	1
Commodity Contract [Member] | Cost of sales and Interest expense - net [Member] | Cash Flow Hedges [Member]	'	'	'	'
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'	'
Gain (loss) recognized in accumulated other comprehensive income (loss)	0	2	-1	2
Gain (loss) reclassified from accumulated other comprehensive income (loss)	0	-3	-1	-7
Related long term debt converted to floating interest rates by interest rate swaps [Member] | Interest Expense [Member] | Fair Value Hedging [Member]	'	'	'	'
Amounts recognized in net income	'	'	'	'
Gain (loss) recognized in net income	($5)	($11)	$83	($25)

Inventory_Details

Inventory (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	$1,008	$919
Work-in-process	400	424
Finished goods	1,118	1,129
Inventory at FIFO	2,526	2,472
Excess of FIFO over LIFO cost	-123	-133
Total inventory	$2,403	$2,339

Business_Segment_Information_D

Business Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Business Segment Information	'	'	'	'
Net sales	$5,607	$3,950	$16,519	$11,978
Segment operating profit	846	569	2,411	1,705
Amortization of intangible assets	-110	-45	-325	-129
Interest expense - net	-63	-42	-209	-100
Pension and other postretirement benefits expense	-55	-41	-136	-121
Inventory step-up adjustment	0	-1	-34	-4
Other corporate expense - net	-97	-64	-252	-188
Income before income taxes	521	376	1,455	1,163
Income tax expense	7	29	64	123
Net income	514	347	1,391	1,040
Less net income for noncontrolling interests	-4	-2	-9	-2
Net income attributable to Eaton ordinary shareholders	510	345	1,382	1,038
Electrical Products [Member]	'	'	'	'
Business Segment Information	'	'	'	'
Net sales	1,817	919	5,235	2,708
Segment operating profit	301	172	814	462
Electrical Systems and Services [Member]	'	'	'	'
Business Segment Information	'	'	'	'
Net sales	1,639	910	4,784	2,675
Segment operating profit	231	111	668	278
Hydraulics [Member]	'	'	'	'
Business Segment Information	'	'	'	'
Net sales	739	763	2,267	2,267
Segment operating profit	89	93	271	325
Aerospace [Member]	'	'	'	'
Business Segment Information	'	'	'	'
Net sales	448	419	1,328	1,285
Segment operating profit	64	49	193	168
Vehicle [Member]	'	'	'	'
Business Segment Information	'	'	'	'
Net sales	964	939	2,905	3,043
Segment operating profit	$161	$144	$465	$472

Business_Segment_Information_B

Business Segment Information Business Segment Acquisition Charges (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	$36	$8	$99	$20
Acquisition-related transaction costs	2	19	9	26
Corporate	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	9	1	21	2
Acquisition-related transaction costs	2	19	9	26
Electrical Products [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	9	1	24	1
Electrical Systems and Services [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	10	1	26	8
Hydraulics [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	8	5	28	9
Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Acquisition integration charges	$27	$7	$78	$18

Condensed_Consolidating_Financ2

Condensed Consolidating Financial Information Condensed Income Statement (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	$5,607	$3,950	$16,519	$11,978
Cost of products sold	3,883	2,747	11,488	8,316
Selling and administrative expense	967	687	2,885	2,079
Research and development expense	166	102	479	313
Interest expense - net	63	42	209	100
Other expense (income) - net	7	-4	3	7
Equity in (earnings) loss of subsidiaries, net of tax	0	0	0	0
Intercompany expense (income) - net	0	0	0	0
Income before income taxes	521	376	1,455	1,163
Income tax expense (benefit)	7	29	64	123
Net income	514	347	1,391	1,040
Less net income for noncontrolling interests	-4	-2	-9	-2
Net income attributable to Eaton ordinary shareholders	510	345	1,382	1,038
Other comprehensive income (loss)	322	172	16	156
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	832	517	1,398	1,194
Eaton Corporation plc [Member]	'	'	'	'
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	0	'	0	'
Cost of products sold	0	'	0	'
Selling and administrative expense	2	'	6	'
Research and development expense	0	'	0	'
Interest expense - net	0	'	0	'
Other expense (income) - net	0	'	0	'
Equity in (earnings) loss of subsidiaries, net of tax	-563	'	-1,576	'
Intercompany expense (income) - net	63	'	188	'
Income before income taxes	498	'	1,382	'
Income tax expense (benefit)	-12	'	0	'
Net income	510	'	1,382	'
Less net income for noncontrolling interests	0	'	0	'
Net income attributable to Eaton ordinary shareholders	510	'	1,382	'
Other comprehensive income (loss)	322	'	16	'
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	832	'	1,398	'
Eaton Corporation [Member]	'	'	'	'
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	1,695	1,653	5,026	5,097
Cost of products sold	1,319	1,197	3,911	3,890
Selling and administrative expense	370	319	1,081	960
Research and development expense	71	55	199	166
Interest expense - net	63	47	206	116
Other expense (income) - net	2	1	16	1
Equity in (earnings) loss of subsidiaries, net of tax	-292	-276	-916	-948
Intercompany expense (income) - net	-90	-52	-304	-176
Income before income taxes	252	362	833	1,088
Income tax expense (benefit)	-21	17	-66	50
Net income	273	345	899	1,038
Less net income for noncontrolling interests	0	0	0	0
Net income attributable to Eaton ordinary shareholders	273	345	899	1,038
Other comprehensive income (loss)	109	172	45	156
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	382	517	944	1,194
Guarantors [Member]	'	'	'	'
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	1,636	622	4,835	1,965
Cost of products sold	1,214	489	3,588	1,499
Selling and administrative expense	194	77	565	243
Research and development expense	46	26	138	74
Interest expense - net	7	1	21	5
Other expense (income) - net	-9	0	13	5
Equity in (earnings) loss of subsidiaries, net of tax	-676	-13	-848	-44
Intercompany expense (income) - net	222	-5	-462	-14
Income before income taxes	638	47	1,820	197
Income tax expense (benefit)	45	9	28	53
Net income	593	38	1,792	144
Less net income for noncontrolling interests	0	0	0	0
Net income attributable to Eaton ordinary shareholders	593	38	1,792	144
Other comprehensive income (loss)	347	12	41	17
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	940	50	1,833	161
Other Subsidiaries [Member]	'	'	'	'
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	3,424	2,511	10,117	7,606
Cost of products sold	2,500	1,897	7,450	5,616
Selling and administrative expense	401	291	1,233	876
Research and development expense	49	21	142	73
Interest expense - net	-7	-6	-18	-21
Other expense (income) - net	14	-5	-26	1
Equity in (earnings) loss of subsidiaries, net of tax	-224	0	-629	0
Intercompany expense (income) - net	-195	57	578	190
Income before income taxes	886	256	1,387	871
Income tax expense (benefit)	-5	3	102	20
Net income	891	253	1,285	851
Less net income for noncontrolling interests	-1	-2	-6	-2
Net income attributable to Eaton ordinary shareholders	890	251	1,279	849
Other comprehensive income (loss)	505	146	-66	64
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	1,395	397	1,213	913
Consolidating Adjustments [Member]	'	'	'	'
Condensed Income Statements, Captions [Line Items]	'	'	'	'
Net sales	-1,148	-836	-3,459	-2,690
Cost of products sold	-1,150	-836	-3,461	-2,689
Selling and administrative expense	0	0	0	0
Research and development expense	0	0	0	0
Interest expense - net	0	0	0	0
Other expense (income) - net	0	0	0	0
Equity in (earnings) loss of subsidiaries, net of tax	1,755	289	3,969	992
Intercompany expense (income) - net	0	0	0	0
Income before income taxes	-1,753	-289	-3,967	-993
Income tax expense (benefit)	0	0	0	0
Net income	-1,753	-289	-3,967	-993
Less net income for noncontrolling interests	-3	0	-3	0
Net income attributable to Eaton ordinary shareholders	-1,756	-289	-3,970	-993
Other comprehensive income (loss)	-961	-158	-20	-81
Total comprehensive income (loss) attributable to Eaton ordinary shareholders	($2,717)	($447)	($3,990)	($1,074)

Condensed_Consolidating_Financ3

Condensed Consolidating Financial Information Condensed Balance Sheet (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Nov. 20, 2012	Sep. 30, 2012	Dec. 31, 2011
In Millions, unless otherwise specified
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Issuance of senior notes	'	'	$4,900	'	'
Eaton and certain other subsidiaries guarantee of Senior Notes	'	'	100.00%	'	'
Cash	642	577	'	425	385
Short-term investments	698	527	'	'	'
Accounts receivable - net	3,950	3,510	'	'	'
Intercompany accounts receivable	0	0	'	'	'
Inventory	2,403	2,339	'	'	'
Prepaid expenses other current assets	1,073	822	'	'	'
Total current assets	8,766	7,775	'	'	'
Property, plant and equipment - net	3,757	3,823	'	'	'
Goodwill	14,276	14,211	'	'	'
Other intangible assets	7,231	7,468	'	'	'
Deferred income taxes	328	369	'	'	'
Investment in subsidiaries	0	0	'	'	'
Intercompany loans receivables	0	0	'	'	'
Other assets	954	1,704	'	'	'
Total assets	35,312	35,350	'	'	'
Short-term Debt	88	757	'	'	'
Current portion of long-term debt	576	314	'	'	'
Accounts payable	1,976	1,879	'	'	'
Intercompany accounts payable	0	0	'	'	'
Accrued compensation	430	463	'	'	'
Other current liabilities	1,984	2,008	'	'	'
Total current liabilities	5,054	5,421	'	'	'
Long-term debt	9,029	9,762	'	'	'
Pension liabilities	1,801	2,004	'	'	'
Other postretirement benefits liabilities	733	740	'	'	'
Deferred income taxes	1,513	1,456	'	'	'
Intercompany loans payable	0	0	'	'	'
Other noncurrent liabilities	1,065	812	'	'	'
Total noncurrent liabilities	14,141	14,774	'	'	'
Eaton shareholders' equity	16,071	15,113	'	'	'
Noncontrolling interests	46	42	'	'	'
Total equity	16,117	15,155	'	'	'
Total liabilities and equity	35,312	35,350	'	'	'
Eaton Corporation plc [Member]	'	'	'	'	'
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Cash	2	7	'	'	'
Short-term investments	0	0	'	'	'
Accounts receivable - net	0	0	'	'	'
Intercompany accounts receivable	21	38	'	'	'
Inventory	0	0	'	'	'
Prepaid expenses other current assets	0	0	'	'	'
Total current assets	23	45	'	'	'
Property, plant and equipment - net	0	0	'	'	'
Goodwill	0	0	'	'	'
Other intangible assets	0	0	'	'	'
Deferred income taxes	0	0	'	'	'
Investment in subsidiaries	23,952	20,662	'	'	'
Intercompany loans receivables	0	0	'	'	'
Other assets	0	0	'	'	'
Total assets	23,975	20,707	'	'	'
Short-term Debt	0	0	'	'	'
Current portion of long-term debt	0	0	'	'	'
Accounts payable	0	0	'	'	'
Intercompany accounts payable	1	2	'	'	'
Accrued compensation	0	0	'	'	'
Other current liabilities	1	0	'	'	'
Total current liabilities	2	2	'	'	'
Long-term debt	0	0	'	'	'
Pension liabilities	0	0	'	'	'
Other postretirement benefits liabilities	0	0	'	'	'
Deferred income taxes	0	0	'	'	'
Intercompany loans payable	7,902	5,592	'	'	'
Other noncurrent liabilities	0	0	'	'	'
Total noncurrent liabilities	7,902	5,592	'	'	'
Eaton shareholders' equity	16,071	15,113	'	'	'
Noncontrolling interests	0	0	'	'	'
Total equity	16,071	15,113	'	'	'
Total liabilities and equity	23,975	20,707	'	'	'
Eaton Corporation [Member]	'	'	'	'	'
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Cash	37	54	'	89	120
Short-term investments	140	25	'	'	'
Accounts receivable - net	27	624	'	'	'
Intercompany accounts receivable	1,042	365	'	'	'
Inventory	345	341	'	'	'
Prepaid expenses other current assets	694	391	'	'	'
Total current assets	2,285	1,800	'	'	'
Property, plant and equipment - net	949	934	'	'	'
Goodwill	1,382	1,382	'	'	'
Other intangible assets	216	231	'	'	'
Deferred income taxes	846	941	'	'	'
Investment in subsidiaries	8,563	7,678	'	'	'
Intercompany loans receivables	7,690	7,650	'	'	'
Other assets	471	460	'	'	'
Total assets	22,402	21,076	'	'	'
Short-term Debt	75	753	'	'	'
Current portion of long-term debt	552	303	'	'	'
Accounts payable	422	424	'	'	'
Intercompany accounts payable	3,716	2,794	'	'	'
Accrued compensation	101	129	'	'	'
Other current liabilities	611	523	'	'	'
Total current liabilities	5,477	4,926	'	'	'
Long-term debt	7,739	8,397	'	'	'
Pension liabilities	788	895	'	'	'
Other postretirement benefits liabilities	448	454	'	'	'
Deferred income taxes	0	0	'	'	'
Intercompany loans payable	1,986	1,401	'	'	'
Other noncurrent liabilities	597	440	'	'	'
Total noncurrent liabilities	11,558	11,587	'	'	'
Eaton shareholders' equity	5,367	4,563	'	'	'
Noncontrolling interests	0	0	'	'	'
Total equity	5,367	4,563	'	'	'
Total liabilities and equity	22,402	21,076	'	'	'
Guarantors [Member]	'	'	'	'	'
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Cash	17	14	'	2	3
Short-term investments	20	38	'	'	'
Accounts receivable - net	1,116	413	'	'	'
Intercompany accounts receivable	2,871	4,693	'	'	'
Inventory	612	563	'	'	'
Prepaid expenses other current assets	190	149	'	'	'
Total current assets	4,826	5,870	'	'	'
Property, plant and equipment - net	769	793	'	'	'
Goodwill	9,433	9,381	'	'	'
Other intangible assets	4,033	4,104	'	'	'
Deferred income taxes	0	12	'	'	'
Investment in subsidiaries	31,089	14,428	'	'	'
Intercompany loans receivables	2,069	13,262	'	'	'
Other assets	95	90	'	'	'
Total assets	52,314	47,940	'	'	'
Short-term Debt	0	0	'	'	'
Current portion of long-term debt	8	8	'	'	'
Accounts payable	396	343	'	'	'
Intercompany accounts payable	3,418	4,855	'	'	'
Accrued compensation	52	76	'	'	'
Other current liabilities	350	375	'	'	'
Total current liabilities	4,224	5,657	'	'	'
Long-term debt	1,274	1,331	'	'	'
Pension liabilities	221	255	'	'	'
Other postretirement benefits liabilities	185	189	'	'	'
Deferred income taxes	1,434	1,464	'	'	'
Intercompany loans payable	17,362	14,857	'	'	'
Other noncurrent liabilities	103	86	'	'	'
Total noncurrent liabilities	20,579	18,182	'	'	'
Eaton shareholders' equity	27,511	24,101	'	'	'
Noncontrolling interests	0	0	'	'	'
Total equity	27,511	24,101	'	'	'
Total liabilities and equity	52,314	47,940	'	'	'
Other Subsidiaries [Member]	'	'	'	'	'
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Cash	586	502	'	334	262
Short-term investments	538	464	'	'	'
Accounts receivable - net	2,807	2,473	'	'	'
Intercompany accounts receivable	3,950	5,643	'	'	'
Inventory	1,483	1,474	'	'	'
Prepaid expenses other current assets	228	273	'	'	'
Total current assets	9,592	10,829	'	'	'
Property, plant and equipment - net	2,039	2,096	'	'	'
Goodwill	3,461	3,448	'	'	'
Other intangible assets	2,982	3,133	'	'	'
Deferred income taxes	236	262	'	'	'
Investment in subsidiaries	8,705	6,365	'	'	'
Intercompany loans receivables	18,319	14,125	'	'	'
Other assets	388	1,154	'	'	'
Total assets	45,722	41,412	'	'	'
Short-term Debt	13	4	'	'	'
Current portion of long-term debt	16	3	'	'	'
Accounts payable	1,158	1,112	'	'	'
Intercompany accounts payable	749	3,088	'	'	'
Accrued compensation	277	258	'	'	'
Other current liabilities	1,074	1,114	'	'	'
Total current liabilities	3,287	5,579	'	'	'
Long-term debt	16	34	'	'	'
Pension liabilities	792	854	'	'	'
Other postretirement benefits liabilities	100	97	'	'	'
Deferred income taxes	833	838	'	'	'
Intercompany loans payable	828	13,187	'	'	'
Other noncurrent liabilities	365	286	'	'	'
Total noncurrent liabilities	2,934	15,296	'	'	'
Eaton shareholders' equity	39,468	20,505	'	'	'
Noncontrolling interests	33	32	'	'	'
Total equity	39,501	20,537	'	'	'
Total liabilities and equity	45,722	41,412	'	'	'
Consolidating Adjustments [Member]	'	'	'	'	'
Condensed Balance Sheet Statements, Captions [Line Items]	'	'	'	'	'
Cash	0	0	'	0	'
Short-term investments	0	0	'	'	'
Accounts receivable - net	0	0	'	'	'
Intercompany accounts receivable	-7,884	-10,739	'	'	'
Inventory	-37	-39	'	'	'
Prepaid expenses other current assets	-39	9	'	'	'
Total current assets	-7,960	-10,769	'	'	'
Property, plant and equipment - net	0	0	'	'	'
Goodwill	0	0	'	'	'
Other intangible assets	0	0	'	'	'
Deferred income taxes	-754	-846	'	'	'
Investment in subsidiaries	-72,309	-49,133	'	'	'
Intercompany loans receivables	-28,078	-35,037	'	'	'
Other assets	0	0	'	'	'
Total assets	-109,101	-95,785	'	'	'
Short-term Debt	0	0	'	'	'
Current portion of long-term debt	0	0	'	'	'
Accounts payable	0	0	'	'	'
Intercompany accounts payable	-7,884	-10,739	'	'	'
Accrued compensation	0	0	'	'	'
Other current liabilities	-52	-4	'	'	'
Total current liabilities	-7,936	-10,743	'	'	'
Long-term debt	0	0	'	'	'
Pension liabilities	0	0	'	'	'
Other postretirement benefits liabilities	0	0	'	'	'
Deferred income taxes	-754	-846	'	'	'
Intercompany loans payable	-28,078	-35,037	'	'	'
Other noncurrent liabilities	0	0	'	'	'
Total noncurrent liabilities	-28,832	-35,883	'	'	'
Eaton shareholders' equity	-72,346	-49,169	'	'	'
Noncontrolling interests	13	10	'	'	'
Total equity	-72,333	-49,159	'	'	'
Total liabilities and equity	($109,101)	($95,785)	'	'	'

Condensed_Consolidating_Financ4

Condensed Consolidating Financial Information Condensed Statements of Cash Flows (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	$1,413	$977
Cash paid for acquisitions of businesses, net of cash acquired	-11	-554
Capital expenditures for property, plant and equipment	-372	-357
Sales (purchases) of short-term investments - net	-185	89
Loans to affiliates	0	0
Repayments of loans from affiliates	0	0
Proceeds from sales of businesses	761	3
Other - net	-50	-38
Net cash provided by (used in) investing activities	143	-857
Proceeds from borrowings	6	600
Payments on borrowings	-1,012	-321
Payments of financing Costs	'	-63
Proceeds from borrowings from affiliates	0	0
Payments on borrowings from affiliates	0	0
Other intercompany financing activities	0	0
Cash dividends paid	-597	-384
Cash diviidends paid to affiliates	0	'
Exercise of employee stock options	98	54
Excess tax benefit from equity-based compensation	24	18
Other - net	-4	0
Net cash (used in) provided by financing activities	-1,485	-96
Effect of currency on cash	-6	16
Total increase (decrease) in cash	65	40
Cash at the beginning of the period	577	385
Cash at the end of the period	642	425
Eaton Corporation plc [Member]	'	'
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	88	'
Cash paid for acquisitions of businesses, net of cash acquired	0	'
Capital expenditures for property, plant and equipment	0	'
Sales (purchases) of short-term investments - net	0	'
Loans to affiliates	0	'
Repayments of loans from affiliates	0	'
Proceeds from sales of businesses	0	'
Other - net	0	'
Net cash provided by (used in) investing activities	0	'
Proceeds from borrowings	0	'
Payments on borrowings	0	'
Proceeds from borrowings from affiliates	0	'
Payments on borrowings from affiliates	0	'
Other intercompany financing activities	504	'
Cash dividends paid	-597	'
Cash diviidends paid to affiliates	0	'
Exercise of employee stock options	0	'
Excess tax benefit from equity-based compensation	0	'
Other - net	0	'
Net cash (used in) provided by financing activities	-93	'
Effect of currency on cash	0	'
Total increase (decrease) in cash	-5	'
Cash at the beginning of the period	7	'
Cash at the end of the period	2	'
Eaton Corporation [Member]	'	'
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	542	25
Cash paid for acquisitions of businesses, net of cash acquired	0	1
Capital expenditures for property, plant and equipment	-112	-198
Sales (purchases) of short-term investments - net	-115	100
Loans to affiliates	-219	-183
Repayments of loans from affiliates	28	143
Proceeds from sales of businesses	0	2
Other - net	-25	-31
Net cash provided by (used in) investing activities	-443	-166
Proceeds from borrowings	0	600
Payments on borrowings	-975	-306
Payments of financing Costs	'	-63
Proceeds from borrowings from affiliates	1,975	6,528
Payments on borrowings from affiliates	-2,391	-6,320
Other intercompany financing activities	1,153	-15
Cash dividends paid	0	-384
Cash diviidends paid to affiliates	0	'
Exercise of employee stock options	98	54
Excess tax benefit from equity-based compensation	24	18
Other - net	0	-2
Net cash (used in) provided by financing activities	-116	110
Effect of currency on cash	0	0
Total increase (decrease) in cash	-17	-31
Cash at the beginning of the period	54	120
Cash at the end of the period	37	89
Guarantors [Member]	'	'
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	313	29
Cash paid for acquisitions of businesses, net of cash acquired	0	0
Capital expenditures for property, plant and equipment	-66	-33
Sales (purchases) of short-term investments - net	18	0
Loans to affiliates	-23	0
Repayments of loans from affiliates	102	0
Proceeds from sales of businesses	0	0
Other - net	4	-7
Net cash provided by (used in) investing activities	35	-40
Proceeds from borrowings	0	0
Payments on borrowings	-35	-12
Payments of financing Costs	'	0
Proceeds from borrowings from affiliates	2,436	0
Payments on borrowings from affiliates	-1,639	0
Other intercompany financing activities	-1,107	22
Cash dividends paid	0	0
Cash diviidends paid to affiliates	0	'
Exercise of employee stock options	0	0
Excess tax benefit from equity-based compensation	0	0
Other - net	0	0
Net cash (used in) provided by financing activities	-345	10
Effect of currency on cash	0	0
Total increase (decrease) in cash	3	-1
Cash at the beginning of the period	14	3
Cash at the end of the period	17	2
Other Subsidiaries [Member]	'	'
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	523	923
Cash paid for acquisitions of businesses, net of cash acquired	-11	-555
Capital expenditures for property, plant and equipment	-194	-126
Sales (purchases) of short-term investments - net	-88	-11
Loans to affiliates	-4,267	-6,528
Repayments of loans from affiliates	4,030	6,320
Proceeds from sales of businesses	761	1
Other - net	-29	0
Net cash provided by (used in) investing activities	202	-899
Proceeds from borrowings	6	0
Payments on borrowings	-2	-3
Payments of financing Costs	'	0
Proceeds from borrowings from affiliates	98	183
Payments on borrowings from affiliates	-130	-143
Other intercompany financing activities	-550	-7
Cash dividends paid	0	0
Cash diviidends paid to affiliates	-53	'
Exercise of employee stock options	0	0
Excess tax benefit from equity-based compensation	0	0
Other - net	-4	2
Net cash (used in) provided by financing activities	-635	32
Effect of currency on cash	-6	16
Total increase (decrease) in cash	84	72
Cash at the beginning of the period	502	262
Cash at the end of the period	586	334
Consolidating Adjustments [Member]	'	'
Condensed Cash Flow Statements, Captions [Line Items]	'	'
Net cash provided by operating activities	-53	0
Cash paid for acquisitions of businesses, net of cash acquired	0	0
Capital expenditures for property, plant and equipment	0	0
Sales (purchases) of short-term investments - net	0	0
Loans to affiliates	4,509	6,711
Repayments of loans from affiliates	-4,160	-6,463
Proceeds from sales of businesses	0	0
Other - net	0	0
Net cash provided by (used in) investing activities	349	248
Proceeds from borrowings	0	0
Payments on borrowings	0	0
Payments of financing Costs	'	0
Proceeds from borrowings from affiliates	-4,509	-6,711
Payments on borrowings from affiliates	4,160	6,463
Other intercompany financing activities	0	0
Cash dividends paid	0	0
Cash diviidends paid to affiliates	53	'
Exercise of employee stock options	0	0
Excess tax benefit from equity-based compensation	0	0
Other - net	0	0
Net cash (used in) provided by financing activities	-296	-248
Effect of currency on cash	0	0
Total increase (decrease) in cash	0	0
Cash at the beginning of the period	0	'
Cash at the end of the period	$0	$0