Eaton (ETN) 10-K 24 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) shares in Millions, $ in Billions	12 Months Ended
	Dec. 31, 2015	Jan. 31, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Eaton Corp plc
Entity Central Index Key	1,551,182
Trading Symbol	ETN
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
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			$ 31.6
Entity Ordinary Shares, Shares Outstanding		458.9

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Net sales	$ 20,855	$ 22,552	$ 22,046
Cost of products sold	14,292	15,646	15,369
Selling and administrative expense	3,596	3,810	3,886
Litigation settlements	0	644	0
Research and development expense	625	647	644
Interest expense - net	232	227	271
Other (income) expense - net	(35)	(183)	(8)
Income before income taxes	2,145	1,761	1,884
Income tax (benefit) expense	164	(42)	11
Net income	1,981	1,803	1,873
Less net income for noncontrolling interests	(2)	(10)	(12)
Net income attributable to Eaton ordinary shareholders	$ 1,979	$ 1,793	$ 1,861
Net income per share attributable to Eaton ordinary shareholders
Diluted	$ 4.23	$ 3.76	$ 3.90
Basic	$ 4.25	$ 3.78	$ 3.93
Weighted-average number of ordinary shares outstanding
Diluted	467.1	476.8	476.7
Basic	465.5	474.1	473.5
Cash dividends declared per ordinary share	$ 2.20	$ 1.96	$ 1.68

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income	$ 1,981	$ 1,803	$ 1,873
Less net income for noncontrolling interests	(2)	(10)	(12)
Net income attributable to Eaton ordinary shareholders	1,979	1,793	1,861
Other comprehensive (loss) income, net of tax
Currency translation and related hedging instruments	(1,078)	(1,019)	(28)
Pensions and other postretirement benefits	111	(315)	429
Cash flow hedges	3	(5)	3
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(964)	(1,339)	404
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	$ 1,015	$ 454	$ 2,265

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 268	$ 781
Short-term investments	177	245
Accounts receivable - net	3,479	3,667
Inventory	2,323	2,428
Deferred income taxes	0	593
Prepaid expenses and other current assets	369	386
Total current assets	6,616	8,100
Property, plant and equipment
Land and buildings	2,383	2,343
Machinery and equipment	5,501	5,621
Gross property, plant and equipment	7,884	7,964
Accumulated depreciation	(4,319)	(4,214)
Net property, plant and equipment	3,565	3,750
Other noncurrent assets
Goodwill	13,479	13,893
Other intangible assets	6,014	6,556
Deferred income taxes	362	228
Other assets	995	1,002
Total assets	31,031	33,529
Current liabilities
Short-term debt	426	2
Current portion of long-term debt	242	1,008
Accounts payable	1,758	1,940
Accrued compensation	366	420
Other current liabilities	1,833	1,985
Total current liabilities	4,625	5,355
Noncurrent liabilities
Long-term debt	7,781	8,024
Pension liabilities	1,586	1,812
Other postretirement benefits liabilities	440	513
Deferred income taxes	390	901
Other noncurrent liabilities	978	1,085
Total noncurrent liabilities	11,175	12,335
Shareholders' equity
Ordinary shares (458.8 million outstanding in 2015 and 467.9 million in 2014)	5	5
Capital in excess of par value	11,701	11,605
Retained earnings	7,346	7,078
Accumulated other comprehensive loss	(3,863)	(2,899)
Shares held in trust	(3)	(3)
Total Eaton shareholders' equity	15,186	15,786
Noncontrolling interests	45	53
Total equity	15,231	15,839
Total liabilities and equity	$ 31,031	$ 33,529

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - shares shares in Millions	Dec. 31, 2015	Dec. 31, 2014
Ordinary shares outstanding	458.8	467.9

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities
Net income	$ 1,981	$ 1,803	$ 1,873
Adjustments to reconcile to net cash provided by operating activities
Depreciation and amortization	925	983	997
Deferred income taxes	(100)	(382)	(311)
Pension and other postretirement benefits expense	323	293	384
Contributions to pension plans	(330)	(362)	(341)
Contributions to other postretirement benefits plans	(31)	(40)	(59)
Excess tax benefit from equity-based compensation	(1)	(20)	(32)
(Gain) loss on sale of businesses	0	(68)	(2)
Changes in working capital
Accounts receivable - net	5	(205)	(231)
Inventory	(20)	(152)	(92)
Accounts payable	(120)	49	86
Accrued compensation	(28)	(32)	0
Accrued income and other taxes	(9)	(73)	1
Other current assets	7	73	(42)
Other current liabilites	(76)	8	(46)
Other - net	(155)	3	100
Net cash provided by operating activities	2,371	1,878	2,285
Investing activities
Capital expenditures for property, plant and equipment	(506)	(632)	(614)
Cash received from (paid for) acquisitions of businesses, net of cash acquired	(72)	2	(9)
Sales (purchases) of short-term investments - net	37	522	(288)
Proceeds from sale of businesses	1	282	777
Other - net	(35)	(31)	(68)
Net cash provided by (used in) investing activities	(575)	143	(202)
Financing activities
Proceeds from borrowings	425	0	9
Payments on borrowings	(1,027)	(582)	(1,096)
Cash dividends paid	(1,026)	(929)	(796)
Exercise of employee stock options	52	54	121
(Repurchase) issuance of shares	(682)	(650)	0
Excess tax benefit from equity-based compensation	1	20	32
Other - net	(10)	(43)	(6)
Net cash provided by (used in) financing activities	(2,267)	(2,130)	(1,736)
Effect of currency on cash	(42)	(25)	(9)
Total (decrease) increase in cash	(513)	(134)	338
Cash at the beginning of the period	781	915	577
Cash at the end of the period	$ 268	$ 781	$ 915

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity Statement - USD ($) shares in Millions, $ in Millions	Total	Ordinary Shares [Member]	Capital In Excess Of Par Value [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Shares Held in Trust [Member]	Total Eaton Shareholders' Equity [Member]	Noncontrolling Interests [Member]
Ordinary shares, shares outstanding at period start at Dec. 31, 2012		470.7
Beginning balance at Dec. 31, 2012	$ 15,178	$ 5	$ 11,271	$ 5,805	$ (1,964)	$ (4)	$ 15,113	$ 65
Net income	1,873	$ 0	$ 0	$ 1,861	0	$ 0	1,861	12
Other comprehensive income (loss), net of tax	404				404		404	0
Cash dividends paid	(801)	$ 0	$ 0	$ (796)	0	$ 0	(796)	(5)
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively), shares		4.4
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively)	209	$ 0	212	(4)	0	1	209	0
Ordinary shares, shares outstanding at period end at Dec. 31, 2013		475.1
Ending balance at Dec. 31, 2013	16,863	$ 5	11,483	6,866	(1,560)	(3)	16,791	72
Net income	1,803	$ 0	$ 0	$ 1,793	0	$ 0	1,793	10
Other comprehensive income (loss), net of tax	(1,339)				(1,339)		(1,339)	0
Cash dividends paid	(934)	$ 0	$ 0	$ (929)	0	$ 0	(929)	(5)
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively), shares		2.4
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively)	134	$ 0	136	(2)	0	0	134	0
Changes in noncontrolling interest of consolidated subsidiaries	(38)	$ 0	(14)	0	0	0	(14)	(24)
Repurchase of shares, shares		(9.6)
Repurchase of shares	$ (650)	$ 0	0	(650)	0	0	(650)	0
Ordinary shares, shares outstanding at period end at Dec. 31, 2014	467.9	467.9
Ending balance at Dec. 31, 2014	$ 15,839	$ 5	11,605	7,078	(2,899)	(3)	15,786	53
Net income	1,981	$ 0	$ 0	$ 1,979	0	$ 0	1,979	2
Other comprehensive income (loss), net of tax	(964)				(964)		(964)	0
Cash dividends paid	(1,035)	$ 0	$ 0	$ (1,026)	0	$ 0	(1,026)	(9)
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively), shares		2.2
Issuance of shares under equity-based compensation plans - net (net of income tax benefit of $1, $20 and $32 for the years 2015, 2014 and 2013, respectively)	96	$ 0	99	(3)	0	0	96	0
Changes in noncontrolling interest of consolidated subsidiaries	(4)	$ 0	(3)	0	0	0	(3)	(1)
Repurchase of shares, shares		(11.3)
Repurchase of shares	$ (682)	$ 0	0	(682)	0	0	(682)	0
Ordinary shares, shares outstanding at period end at Dec. 31, 2015	458.8	458.8
Ending balance at Dec. 31, 2015	$ 15,231	$ 5	$ 11,701	$ 7,346	$ (3,863)	$ (3)	$ 15,186	$ 45

Consolidated Statements of Sha8

Consolidated Statements of Shareholders' Equity Parenthetical - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statements of Shareholders' Equity [Abstract]
Issuance of shares under equity-based compensation plans - net, net of income tax benefit	$ 1	$ 20	$ 32
Eaton Corporation plc ordinary share par value	$ 0.01

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General Information and Basis of Presentation Eaton Corporation plc (Eaton or the Company) is a power management company with 2015 net sales of $20.9 billion . The Company provides energy-efficient solutions that help its customers effectively manage electrical, hydraulic and mechanical power more efficiently, safely and sustainably. Eaton has approximately 97,000 employees in over 60 countries and sells products to customers in more than 175 countries. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States. Preparation of the consolidated financial statements requires management to make estimates and assumptions that affect amounts reported in the consolidated financial statements and notes. Actual results could differ from these estimates. Management has evaluated subsequent events through the date the consolidated financial statements were filed with the Securities Exchange Commission. The consolidated financial statements include the accounts of Eaton and all subsidiaries and other entities it controls. Intercompany transactions and balances have been eliminated. The equity method of accounting is used for investments in associate companies where the Company has significant influence and generally a 20% to 50% ownership interest. Equity investments are evaluated for impairment whenever events or circumstances indicate the book value of the investment exceeds fair value. An impairment would exist if there is an other-than-temporary decline in value. These associate companies are not material either individually, or in the aggregate, to Eaton's consolidated financial statements. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities. In the ordinary course of business, the Company leases certain real properties and equipment, as described in Note 8. Eaton's functional currency is United States Dollars (USD). The functional currency for most subsidiaries is their local currency. Financial statements for these subsidiaries are translated at year-end exchange rates as to assets and liabilities and weighted-average exchange rates as to revenues and expenses. The resulting translation adjustments are recognized in Accumulated other comprehensive loss. During the fourth quarter of 2015, the Company early adopted Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the Company's consolidated balance sheet starting in 2017. The Company elected to apply this standard prospectively for 2015 financial statements. As a result, prior periods were not retrospectively adjusted. Certain prior year amounts have been reclassified to conform to the current year presentation. Revenue Recognition Sales of products are recognized when a sales agreement is in place, products have been shipped to unaffiliated customers and title has transferred in accordance with shipping terms, the selling price is fixed and determinable and collectability is reasonably assured, all significant related acts of performance have been completed, and no other significant uncertainties exist. Shipping and handling costs billed to customers are included in Net sales and the related costs in Cost of products sold. Although the majority of the sales agreements contain standard terms and conditions, there are agreements that contain multiple elements or non-standard terms and conditions. As a result, judgment is required to determine the appropriate accounting, including whether the deliverables specified in these agreements should be treated as separate units of accounting for recognition purposes, and, if so, how the sales price should be allocated among the elements and when to recognize sales for each element. For delivered elements, sales generally are recognized only when the delivered elements have standalone value and there are no uncertainties regarding customer acceptance. Sales for service contracts generally are recognized as the services are provided. Eaton records reductions to revenue for customer and distributor incentives, primarily comprised of rebates, at the time of the initial sale. Rebates are estimated based on sales terms, historical experience, trend analysis, and projected market conditions in the various markets served. The rebate programs offered vary across businesses due to the numerous markets Eaton serves, but the most common incentives relate to amounts paid or credited to customers for achieving defined volume levels. Goodwill and Indefinite Life Intangible Assets Goodwill is evaluated annually for impairment as of July 1 using either a quantitative or qualitative analysis. Goodwill is tested for impairment at the reporting unit level, which is equivalent to Eaton's operating segments and based on the net assets for each segment, including goodwill and intangible assets. Goodwill is assigned to each operating segment, as this represents the lowest level that constitutes a business and is the level at which management regularly reviews the operating results. The Company performs a quantitative analysis using a discounted cash flow model and other valuation techniques, but may elect to perform a qualitative analysis. The discounted cash flow model considers forecasted cash flows discounted at an estimated weighted-average cost of capital. The forecasted cash flows are based on the Company's long-term operating plan and a terminal value is 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 reporting unit. Sensitivity analyses are performed in order to assess the reasonableness of the assumptions and the resulting estimated fair values. Additionally, goodwill is evaluated for impairment whenever an event occurs or circumstances change that would indicate that it is more likely than not that the fair value of an operating segment is less than its carrying amount. Goodwill impairment testing for 2015 and 2014 was performed using a qualitative analysis, which is performed by assessing certain trends and factors, including projected market outlook and growth rates, forecasted and actual sales and operating profit margins, discount rates, industry data, and other relevant qualitative factors. These trends and factors are compared to, and based on, the assumptions used in the most recent quantitative assessment, performed in 2013. The results of these qualitative analyses did not indicate a need to perform a quantitative analysis. Based on qualitative analyses performed in 2015 and 2014 and a quantitative analysis performed in 2013, the fair values of Eaton's reporting units continue to substantially exceed the respective carrying amounts. Indefinite life intangible assets consist of trademarks. They are evaluated annually for impairment as of July 1 using either a quantitative or qualitative analysis to determine whether their fair values exceed their respective carrying amounts. Indefinite life intangible asset impairment testing for 2015 and 2014 was performed using a quantitative analysis. The Company determines the fair value of these assets using a royalty relief methodology similar to that employed when the associated assets were acquired, but using updated estimates of future sales, cash flows and profitability. Additionally, indefinite life intangible assets are evaluated for impairment whenever an event occurs or circumstances change that would indicate that it is more likely than not that the asset is impaired. For 2015 and 2014 , the fair value of indefinite lived intangible assets substantially exceeded the respective carrying value. For additional information about goodwill and other intangible assets, see Note 5. Other Long-Lived Assets Depreciation and amortization for property, plant and equipment, and intangible assets subject to amortization, are generally computed by the straight-line method and included in Cost of products sold, Selling and administrative expense, and Research and development expense, as appropriate. Cost of buildings are depreciated generally over 40 years and machinery and equipment over 3 to 10 years . At December 31, 2015 , the weighted-average amortization period for intangible assets subject to amortization was 17 years for patents and technology, primarily as a result of the long life of aircraft platforms; 17 years for customer relationships; and 16 years for trademarks. Software is generally amortized up to a life of 10 years . Other long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Upon indications of impairment, assets and liabilities are grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. The asset group would be considered impaired when the estimated future net undiscounted cash flows generated by the asset group are less than its carrying value. Determining asset groups and underlying cash flows requires the use of significant judgment. Retirement Benefits Plans For the principal pension plans in the United States, Canada, Puerto Rico and the United Kingdom, the Company uses a market-related value of plan assets to calculate the expected return on assets used to determine net periodic benefit costs. The market-related value of plan assets is a calculated value that recognizes changes in the fair value of plan assets over a five year period. All other plans use fair value of plan assets. Net actuarial gains or losses are amortized to expense on a plan-by-plan basis when they exceed the accounting corridor. The Company’s corridors are set at either 8% or 10% , depending on the plan, of the greater of the plan assets or benefit obligations. Gains or losses outside of the corridor are subject to amortization over an average employee future service period that differs by plan, but is approximately 11 years on a weighted average basis. If most or all of the plan’s participants are no longer actively accruing benefits, the average life expectancy is used. Warranty Accruals Product warranty accruals are established at the time the related sale is recognized through a charge to Cost of products sold. Warranty accrual estimates are based primarily on historical warranty claim experience and specific customer contracts. Provisions for warranty accruals are comprised of basic warranties for products sold, as well as accruals for product recalls and other events when they are known and estimable. See Note 8 for additional information about warranty accruals. Asset Retirement Obligations A conditional asset retirement obligation is recognized at fair value when incurred if the fair value of the liability can be reasonably estimated. Uncertainty about the timing or method of settlement of a conditional asset retirement obligation would be considered in the measurement of the liability when sufficient information exists. Eaton believes that for substantially all of its asset retirement obligations, there is an indeterminate settlement date because the range of time over which the Company may settle the obligation is unknown or cannot be estimated. A liability for these obligations will be recognized when sufficient information is available to estimate fair value. Income Taxes Deferred income tax assets and liabilities are determined based on the difference between the financial statement and tax basis of the respective assets and liabilities, using enacted tax rates in effect for the year when the differences are expected to reverse. Deferred income tax assets are recognized for income tax loss carryforwards and income tax credit carryforwards. Judgment is required in determining and evaluating income tax provisions and valuation allowances for deferred income tax assets. Eaton recognizes the income tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Eaton evaluates and adjusts these accruals based on changing facts and circumstances. Eaton recognizes interest and penalties related to unrecognized income tax benefits in the provision for income tax expense. Penalties on unrecognized income tax benefits have been accrued for jurisdictions where penalties are automatically applied to any deficiency, regardless of the merit of the position. For additional information about income taxes, see Note 9. Equity-Based Compensation Eaton recognizes equity-based compensation expense based on the grant date fair value of the award. Awards with service conditions are expensed over the period during which an employee is required to provide service in exchange for the award. Awards with both service and performance conditions are expensed over the period an employee is required to provide service based on the number of units for which achievement of the performance objective is probable. Participants awarded restricted stock units (RSUs) do not receive dividends; therefore, their fair value is determined by reducing the closing market price of the Company’s ordinary shares on the date of grant by the present value of the estimated dividends had they been paid. The RSUs entitle the holder to receive one ordinary share for each RSU upon vesting, generally over three or four years. The fair value of restricted stock awards (RSAs) and performance share units (PSUs) are determined based on the closing market price of the Company’s ordinary shares at the date of grant. RSAs are issued and outstanding at the time of grant, but remain subject to forfeiture until vested, generally over three or four years. PSUs are entitled to receive one ordinary share for each PSU that vests based on satisfaction of a three-year service period and the achievement of certain performance metrics. Stock options are granted with an exercise price equal to the closing market price of Eaton ordinary shares on the date of grant. The fair value of stock options is determined using a Black-Scholes option-pricing model, which incorporates assumptions regarding the expected volatility, the expected option life, the risk-free interest rate, and the expected dividend yield. See Note 11 for additional information about equity-based compensation. Derivative Financial Instruments and Hedging Activities Eaton uses derivative financial instruments to manage the exposure to the volatility in raw material costs, currency, and interest rates on certain debt. These instruments are marked to fair value in the accompanying Consolidated Balance Sheets. Changes in the fair value of derivative assets or liabilities (i.e., gains or losses) are recognized depending upon the type of hedging relationship and whether an instrument has been designated as a hedge. For those instruments that qualify for hedge accounting, Eaton designates the hedging instrument, based upon the exposure being hedged, as a cash flow hedge, a fair value hedge, or a hedge of a net investment in a foreign operation. Changes in fair value of these instruments that do not qualify for hedge accounting are recognized immediately in net income. See Note 13 for additional information about hedges and derivative financial instruments. Recently Issued Accounting Pronouncement In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (ASU 2014-09). This accounting standard supersedes all existing US GAAP revenue recognition guidance. Under ASU 2014-09, a company will recognize revenue when it transfers the control of promised goods or services to customers in an amount that reflects the consideration which the company expects to collect in exchange for those goods or services. ASU 2014-09 will require additional disclosures in the notes to the consolidated financial statements and is effective for annual and interim reporting periods beginning after December 15, 2016. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date (ASU 2015-14). This accounting standard defers the effective date of ASU 2014-09 for one year and permits early adoption as of the original effective date. Eaton is evaluating the impact of ASU 2014-09 and an estimate of the impact to the consolidated financial statements cannot be made at this time.

Acquisitions and Sales of Busin

Acquisitions and Sales of Businesses	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Acquisitions and Sales of Businesses	ACQUISITIONS AND SALES OF BUSINESSES Acquisition of Ephesus Lighting, Inc. On October 28, 2015, Eaton acquired Ephesus Lighting, Inc. (Ephesus). Ephesus is a leader in LED lighting for stadiums and other high lumen outdoor and industrial applications. Its sales over the last twelve months were $ 23 . Ephesus is reported within the Electrical Products business segment. Acquisition of UK Safety Technology Manufacturer Oxalis Group Ltd. On January 12, 2015, Eaton acquired Oxalis Group Ltd. (Oxalis). Oxalis is a manufacturer of closed-circuit television camera stations, public address and general alarm systems and other electrical products for the hazardous area, marine and industrial communications markets. Its sales over the last twelve months were $ 9 . Oxalis is reported within the Electrical Systems and Services business segment. Sale of Aerospace Power Distribution Management Solutions and Integrated Cockpit Solutions On May 9, 2014, Eaton sold the Aerospace Power Distribution Management Solutions and Integrated Cockpit Solutions businesses to Safran for $270 , which resulted in a pre-tax gain of $154 . Sale of Apex Tool Group, LLC In July 2010, Cooper Industries plc (Cooper) formed a joint venture, named Apex Tool Group, LLC (Apex), with Danaher Corporation (Danaher). On February 1, 2013, Cooper and Danaher sold Apex to Bain Capital for approximately $1.6 billion .

Acquisition Integration and Res

Acquisition Integration and Restructuring Charges	12 Months Ended
	Dec. 31, 2015
Acquisition Integration and Restructuring Charges [Abstract]
Acquisition Integration and Restructuring Charges	ACQUISITION INTEGRATION CHARGES Eaton incurs integration charges and transaction costs related to acquired businesses. A summary of these charges follows: 2015 2014 2013 Acquisition integration charges Electrical Products $ 25 $ 66 $ 44 Electrical Systems and Services 15 51 37 Hydraulics 2 12 36 Total business segments 42 129 117 Corporate 5 25 37 Total acquisition integration charges 47 154 154 Transaction costs Corporate — — 8 Financing fees — — 1 Total transaction costs — — 9 Total acquisition integration charges and transaction costs before income taxes $ 47 $ 154 $ 163 Total after income taxes $ 31 $ 102 $ 110 Per ordinary share - diluted $ 0.07 $ 0.21 $ 0.23 Business segment integration charges in 2015 and 2014 related primarily to the integration of Cooper Industries plc, which was acquired in 2012. Business segment integration charges in 2013 related primarily to the integrations of Cooper and Polimer Kaucuk Sanayi ve Pazarlama A.S., which was acquired in 2012. 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. The integration of Cooper included costs related to restructuring activities Eaton undertook in an effort to gain efficiencies in selling, marketing, traditional back-office functions and manufacturing and distribution. These actions resulted in charges of $20 during 2015, comprised of severance costs and other expense totaling $1 and $19 , respectively, of which $14 were incurred in the Electrical Products segment, and $6 were incurred in the Electrical Systems and Services segment. In 2014, we incurred $95 of charges related to Cooper restructuring activities, comprised of severance costs totaling $69 and other expenses totaling $26 , of which $53 and $42 were recognized in the Electrical Products and Electrical Systems and Services business segments, respectively. During 2013, these actions, comprised primarily of severance costs, resulted in charges of $36 , of which $19 and $17 were recognized in the Electrical Products and Electrical Systems and Services business segments, respectively. Corporate integration charges related primarily to the acquisition 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, and 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 related to the acquisition of Cooper and were included in Corporate above. These charges were included in Selling and administrative expense, Interest expense - net and Other (income) expense - net. In Business Segment Information, the charges were included in Interest expense - net and Other corporate expense - net. See Note 15 for additional information about business segments.

Restructuring Charges Restructu

Restructuring Charges Restructuring Charges	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	RESTRUCTURING CHARGES During 2015 , Eaton announced its commitment to undertake actions to reduce its cost structure in all business segments and at corporate. The restructuring charges incurred under this plan were $129 in 2015 . These restructuring activities are anticipated to be $140 in 2016 and $130 in 2017. A summary of restructuring charges by segment follows: 2015 Electrical Products $ 12 Electrical Systems & Services 29 Hydraulics 31 Aerospace 5 Vehicle 34 Corporate 18 Total $ 129 A summary of liabilities related to workforce reductions, plant closings and other associated costs announced in 2015 follows: Workforce reductions Plant closing and other Total Balance at December 31, 2014 $ — $ — $ — Liability recognized 112 17 129 Payments (59 ) (3 ) (62 ) Other adjustments 1 (14 ) (13 ) Balance at December 31, 2015 $ 54 $ — $ 54 During 2014, Eaton undertook additional restructuring activities in an effort to gain efficiencies in operations. These actions resulted in charges of $54 during 2014, comprised of severance costs totaling $48 and other expenses totaling $6 , of which $32 , $16 , $2 and $4 were recognized in the Vehicle, Hydraulics and Aerospace business segments, and Corporate, respectively. These charges were included in Cost of products sold, Selling and administrative expenses or Other income-net, as appropriate. In Business Segment Information, the charges reduced Operating profit of the related business segment. See Note 15 for additional information about business segments.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Changes in the carrying amount of goodwill by segment follow: Electrical Products Electrical Systems and Services Hydraulics Aerospace Vehicle Total December 31, 2013 $ 7,189 $ 4,517 $ 1,385 $ 1,048 $ 356 $ 14,495 Goodwill written off from sale of businesses — — — (78 ) — (78 ) Translation (249 ) (203 ) (58 ) (8 ) (6 ) (524 ) December 31, 2014 6,940 4,314 1,327 962 350 13,893 Additions 31 20 — — — 51 Reclassifications (106 ) 106 — — — — Translation (223 ) (161 ) (68 ) (6 ) (7 ) (465 ) December 31, 2015 $ 6,642 $ 4,279 $ 1,259 $ 956 $ 343 $ 13,479 A summary of other intangible assets follows: 2015 2014 Historical cost Accumulated amortization Historical cost Accumulated amortization Intangible assets not subject to amortization Trademarks $ 1,661 $ 1,844 Intangible assets subject to amortization Customer relationships $ 3,544 $ 1,010 $ 3,674 $ 834 Patents and technology 1,447 511 1,494 440 Trademarks 1,113 311 980 250 Other 103 22 103 15 Total intangible assets subject to amortization $ 6,207 $ 1,854 $ 6,251 $ 1,539 Amortization expense related to intangible assets subject to amortization in 2015 , and estimated amortization expense for each of the next five years, follows: 2015 $ 401 2016 394 2017 384 2018 364 2019 357 2020 352

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
DEBT	DEBT A summary of long-term debt, including the current portion, follows: 2015 2014 5.45% debentures due 2015 $ — $ 300 4.65% notes due 2015 — 100 0.95% senior notes due 2015 — 600 2.375% debentures due 2016 240 240 5.30% notes due 2017 ($150 converted to floating rate by interest rate swap) 250 250 6.10% debentures due 2017 289 289 1.50% senior notes due 2017 ($750 converted to floating rate by interest rate swap) 1,000 1,000 5.60% notes due 2018 ($415 converted to floating rate by interest rate swap) 450 450 4.215% Japanese Yen notes due 2018 83 84 6.95% notes due 2019 ($300 converted to floating rate by interest rate swap) 300 300 3.875% debentures due 2020 ($150 converted to floating rate by interest rate swap) 239 239 3.47% notes due 2021 ($275 converted to floating rate by interest rate swap) 300 300 8.10% debentures due 2022 100 100 2.75% senior notes due 2022 ($1,350 converted to floating rate by interest rate swap) 1,600 1,600 3.68% notes due 2023 ($200 converted to floating rate by interest rate swap) 300 300 6.50% debentures due 2025 145 145 7.65% debentures due 2029 ($50 converted to floating rate by interest rate swap) 200 200 4.00% senior notes due 2032 700 700 5.45% debentures due 2034 ($25 converted to floating rate by interest rate swap) 136 136 5.80% notes due 2037 240 240 4.15% senior notes due 2042 1,000 1,000 5.25% to 8.875% notes (maturities ranging from 2018 to 2035, including $50 converted to floating rate by interest rate swap) 239 239 Other 212 220 Total long-term debt 8,023 9,032 Less current portion of long-term debt (242 ) (1,008 ) Long-term debt less current portion $ 7,781 $ 8,024 O n October 3, 2014, Eaton refinanced a $500 , five -year revolving credit facility and a $750 , three -year revolving credit facility with a $500 , four -year revolving credit facility that will expire October 3, 2018 and a $750 , five -year revolving credit facility that will expire October 3, 2019, respectively. Eaton also maintains a $750 , five -year revolving credit facility that will expire June 14, 2017. These refinancings maintain long-term revolving credit facilities at a total of $2,000 . The revolving credit facilities are used to support commercial paper borrowings and are fully and unconditionally guaranteed by Eaton and certain of its direct and indirect subsidiaries on an unsubordinated, unsecured basis. There were no borrowings outstanding under Eaton's revolving credit facilities at December 31, 2015 or 2014. The Company had available lines of credit of $850 from various banks for the issuance of letters of credit, of which there was $351 issued at December 31, 2015 . Borrowings outside the United States are generally denominated in local currencies. The Company repaid the 5.45% debentures on April 1, 2015 for $300 , the 4.65% notes on June 15, 2015 for $100 and the 0.95% senior notes for $600 on November 2, 2015. On March 20, 2014 and June 16, 2014, the Company repaid the $250 , 5.95% notes due 2014 and the $300 , floating rate notes due 2014 , respectively. Short-term debt of $426 at December 31, 2015 included $400 short-term commercial paper in the United States, which had a weighted average interest rate of 0.78% , $8 of other short-term debt in the United States, and $18 of short-term debt outside the United States. The senior notes registered by Eaton Corporation under the Securities Act of 1933 (the Senior Notes) are fully and unconditionally guaranteed on an unsubordinated, unsecured basis by Eaton and certain of its direct and indirect subsidiaries. Substantially all of the other debt instruments issued by the Company or any of its subsidiaries is similarly guaranteed on an unsubordinated, unsecured basis by the identical group of guaranteeing entities. See Note 16 for additional information about the Senior Notes. Eaton is in compliance with each of its debt covenants for all periods presented. Maturities of long-term debt for each of the next five years follow: 2016 $ 242 2017 1,544 2018 576 2019 340 2020 241 Interest paid on debt follows: 2015 $ 271 2014 296 2013 294

Retirement Benefits Plans

Retirement Benefits Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
RETIREMENT BENEFITS PLANS	RETIREMENT BENEFITS PLANS Eaton has defined benefits pension plans and other postretirement benefits plans. Obligations and Funded Status United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Funded status Fair value of plan assets $ 2,934 $ 3,086 $ 1,472 $ 1,535 $ 93 $ 116 Benefit obligations (3,829 ) (4,047 ) (2,175 ) (2,337 ) (575 ) (676 ) Funded status $ (895 ) $ (961 ) $ (703 ) $ (802 ) $ (482 ) $ (560 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 11 $ 14 $ 57 $ 77 $ — $ — Current liabilities (57 ) (16 ) (23 ) (26 ) (42 ) (47 ) Non-current liabilities (849 ) (959 ) (737 ) (853 ) (440 ) (513 ) Total $ (895 ) $ (961 ) $ (703 ) $ (802 ) $ (482 ) $ (560 ) Amounts recognized in Accumulated other comprehensive loss (pretax) Net actuarial loss $ 1,322 $ 1,377 $ 644 $ 695 $ 95 $ 176 Prior service cost (credit) 5 5 9 11 (74 ) (86 ) Total $ 1,327 $ 1,382 $ 653 $ 706 $ 21 $ 90 Change in Benefit Obligations United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 4,047 $ 3,625 $ 2,337 $ 2,127 $ 676 $ 867 Service cost 123 117 71 66 6 13 Interest cost 156 162 72 85 24 32 Actuarial (gain) loss (179 ) 470 (23 ) 355 (66 ) (36 ) Gross benefits paid (318 ) (329 ) (100 ) (106 ) (86 ) (91 ) Currency translation — — (182 ) (190 ) (8 ) (4 ) Plan amendments — 2 — — (1 ) (84 ) Other — — — — 30 (21 ) Balance at December 31 $ 3,829 $ 4,047 $ 2,175 $ 2,337 $ 575 $ 676 Accumulated benefit obligation $ 3,672 $ 3,894 $ 2,049 $ 2,181 Change in Plan Assets United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 3,086 $ 2,940 $ 1,535 $ 1,432 $ 116 $ 138 Actual return on plan assets (55 ) 226 29 191 1 4 Employer contributions 221 248 109 114 31 40 Gross benefits paid (318 ) (329 ) (100 ) (106 ) (86 ) (91 ) Currency translation — — (101 ) (96 ) — — Other — 1 — — 31 25 Balance at December 31 $ 2,934 $ 3,086 $ 1,472 $ 1,535 $ 93 $ 116 The components of pension plans with an accumulated benefit obligation in excess of plan assets at December 31 follow: United States pension liabilities Non-United States pension liabilities 2015 2014 2015 2014 Projected benefit obligation $ 3,376 $ 3,557 $ 1,387 $ 1,524 Accumulated benefit obligation 3,219 3,403 1,328 1,446 Fair value of plan assets 2,470 2,581 650 673 Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 1,382 $ 1,054 $ 706 $ 528 $ 90 $ 184 Prior service cost arising during the year — 2 — — (1 ) (84 ) Net loss (gain) arising during the year 138 490 47 262 (62 ) (34 ) Currency translation — — (58 ) (55 ) (4 ) (1 ) Less amounts included in expense during the year (193 ) (164 ) (42 ) (29 ) (2 ) 25 Net change for the year (55 ) 328 (53 ) 178 (69 ) (94 ) Balance at December 31 $ 1,327 $ 1,382 $ 653 $ 706 $ 21 $ 90 Benefits Expense United States pension benefit expense Non-United States pension benefit expense Other postretirement benefits expense 2015 2014 2013 2015 2014 2013 2015 2014 2013 Service cost $ 123 $ 117 $ 128 $ 71 $ 66 $ 62 $ 6 $ 13 $ 20 Interest cost 156 162 147 72 85 80 24 32 35 Expected return on plan assets (262 ) (246 ) (226 ) (99 ) (98 ) (85 ) (5 ) (6 ) (6 ) Amortization 119 93 133 40 27 27 2 6 14 136 126 182 84 80 84 27 45 63 Settlements, curtailments and other 74 71 53 2 2 2 — (31 ) — Total expense $ 210 $ 197 $ 235 $ 86 $ 82 $ 86 $ 27 $ 14 $ 63 The estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost in 2016 follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities Actuarial loss $ 165 $ 34 $ 5 Prior service cost (credit) 1 1 (14 ) Total $ 166 $ 35 $ (9 ) Retirement Benefits Plans Assumptions For purposes of determining liabilities related to pension plans and other postretirement benefits plans in the United States, the Company updated its mortality assumption in 2014 to use the RP-2014 tables with a generational improvement scale based on MP-2014. In 2015, the Company updated its mortality assumption to use 2014 tables and a generational improvement scale that are based on MP-2015. Beginning in 2016, the Company will adopt a change in the method it will use to estimate the service and interest cost components of net periodic benefit cost for its defined benefit pension and other postretirement benefit plans. Historically, for the vast majority of its plans, the service and interest cost components were estimated using a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. Beginning in 2016, the Company will use a spot rate approach by applying the specific spot rates along the yield curve to the relevant projected cash flows in the estimation of the service and interest components of benefit cost, resulting in a more precise measurement. This change does not affect the measurement of total benefit obligations. The change will be accounted for as a change in estimate and, accordingly, will be accounted for prospectively starting in 2016. The discount rates that will be used to measure service and interest cost during 2016 are 4.3% and 3.3% , respectively. The discount rate that was measured at December 31, 2015 and would have been used for service and interest cost under the prior estimation method was 4.0% . The reductions in service cost and interest cost for 2016 associated with this change in estimate are expected to be $3 and $42 , respectively. Pension Plans United States pension plans Non-United States pension plans 2015 2014 2013 2015 2014 2013 Assumptions used to determine benefit obligation at year-end Discount rate 4.22 % 3.97 % 4.67 % 3.46 % 3.33 % 4.20 % Rate of compensation increase 3.18 % 3.16 % 3.16 % 3.12 % 3.13 % 3.12 % Assumptions used to determine expense Discount rate 3.97 % 4.67 % 3.97 % 3.33 % 4.20 % 4.17 % Expected long-term return on plan assets 8.50 % 8.40 % 8.45 % 6.92 % 7.00 % 6.92 % Rate of compensation increase 3.16 % 3.16 % 3.16 % 3.13 % 3.12 % 3.09 % The expected long-term rate of return on pension assets was determined for each country and reflects long-term historical data taking into account each plan's target asset allocation. The discount rate was determined using appropriate bond data for each country. Other Postretirement Benefits Plans Substantially all of the obligation for other postretirement benefits plans relates to United States plans. Assumptions used to determine other postretirement benefits obligations and expense follow: Other postretirement benefits plans 2015 2014 2013 Assumptions used to determine benefit obligation at year-end Discount rate 4.04 % 3.79 % 4.48 % Health care cost trend rate assumed for next year 7.10 % 6.31 % 6.64 % Ultimate health care cost trend rate 4.75 % 4.77 % 4.77 % Year ultimate health care cost trend rate is achieved 2025 2024 2023 Assumptions used to determine expense Discount rate 3.79 % 4.48 % 3.79 % Initial health care cost trend rate 6.31 % 6.64 % 6.96 % Ultimate health care cost trend rate 4.77 % 4.77 % 4.53 % Year ultimate health care cost trend rate is achieved 2024 2023 2022 Assumed health care cost trend rates may have a significant effect on the amounts reported for the health care plans. A 1-percentage point change in the assumed health care cost trend rates would have the following effects: 1% increase 1% decrease Effect on total service and interest cost $ 1 $ (1 ) Effect on other postretirement liabilities 17 (16 ) Employer Contributions to Retirement Benefits Plans Contributions to pension plans that Eaton expects to make in 2016 , and made in 2015 , 2014 and 2013 , follow: 2016 2015 2014 2013 United States plans $ 59 $ 221 $ 248 $ 196 Non-United States plans 103 109 114 145 Total contributions $ 162 $ 330 $ 362 $ 341 The following table provides the estimated pension and other postretirement benefit payments for each of the next five years, and the five years thereafter in the aggregate. For other postretirement benefits liabilities, the expected subsidy receipts related to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, would reduce the gross payments listed below. Estimated United States pension payments Estimated non-United States pension payments Estimated other postretirement benefit payments Gross Medicare prescription drug subsidy 2016 $ 334 $ 81 $ 65 $ (5 ) 2017 270 82 61 (4 ) 2018 280 85 57 (4 ) 2019 287 86 52 (3 ) 2020 292 89 48 (2 ) 2021 - 2025 1,515 491 199 (10 ) Pension Plan Assets Investment policies and strategies are developed on a country specific basis. The United States plans, representing 67% of worldwide pension assets, and the United Kingdom plans representing 27% of worldwide pension assets, are invested primarily for growth, as the majority of the assets are in plans with active participants and ongoing accruals. In general, the plans have their primary allocation to diversified global equities, primarily through index funds in the form of common collective trusts. The United States plans' target allocation is 33% United States equities, 32% non-United States equities, 8% real estate (primarily equity of real estate investment trusts), 22% debt securities and 5% other, including hedge funds, private equity and cash equivalents. The United Kingdom plans' target asset allocations are 65% equities and the remainder in debt securities, cash equivalents and real estate investments. The equity risk for the plans is managed through broad geographic diversification and diversification across industries and levels of market capitalization. The majority of debt allocations for these plans are longer duration government and corporate debt. The United States, United Kingdom and Canada pension plans are authorized to use derivatives to achieve more economically desired market exposures and to use futures, swaps and options to gain or hedge exposures. Other Postretirement Benefits Plan Assets The Voluntary Employee Benefit Association trust which holds U.S. other postretirement benefits plan assets has investment guidelines that include allocations to global equities and fixed income investments. The trust's 2015 target investment allocation is 50% diversified global equities and 50% fixed income securities. The fixed income securities are primarily comprised of intermediate term, high quality, dollar denominated, fixed income instruments. The equity allocation is invested in a diversified global equity index fund in the form of a collective trust. Fair Value Measurements Financial instruments included in pension and other postretirement benefits plan assets are categorized into a fair value hierarchy of three levels, based on the degree of subjectivity inherent in the valuation methodology as follows: Level 1 - Quoted prices (unadjusted) for identical assets in active markets. Level 2 - Quoted prices for similar assets in active markets, and inputs that are observable for the asset, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Unobservable prices or inputs. Pension Plans A summary of the fair value of pension plan assets at December 31, 2015 and 2014 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Common collective trusts Non-United States equity and global equities $ 1,347 $ — $ 1,347 $ — United States equity 953 — 953 — Fixed income 514 — 514 — Exchange traded funds 158 — 158 — Fixed income securities 357 — 357 — United States treasuries 105 105 — — Bank loans 136 — 136 — Real estate securities 251 244 — 7 Equity securities 98 98 — — Cash equivalents 246 17 229 — Hedge funds 92 — — 92 Exchange traded funds 49 49 — — Other 100 — 14 86 Total pension plan assets $ 4,406 $ 513 $ 3,708 $ 185 Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2014 Common collective trusts Non-United States equity and global equities $ 1,458 $ — $ 1,458 $ — United States equity 1,005 — 1,005 — Fixed income 646 — 646 — Exchange traded funds 138 — 138 — Fixed income securities 398 — 398 — United States treasuries 106 106 — — Bank loans 128 — 128 — Real estate securities 263 257 — 6 Equity securities 92 92 — — Cash equivalents 218 8 210 — Hedge funds 54 — — 54 Exchange traded funds 50 50 — — Other 65 — 5 60 Total pension plan assets $ 4,621 $ 513 $ 3,988 $ 120 The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2014 and 2015 due to the following: Real Estate Hedge Funds Other Total Balance at December 31, 2013 $ 6 $ — $ 94 $ 100 Actual return on plan assets: Gains (losses) relating to assets still held at year-end — 1 (3 ) (2 ) Purchases, sales, settlements - net — 53 — 53 Transfers into or out of Level 3 — — (31 ) (31 ) Balance at December 31, 2014 6 54 60 120 Actual return on plan assets: Gains (losses) relating to assets still held at year-end 1 (5 ) (2 ) (6 ) Purchases, sales, settlements - net — 43 37 80 Transfers into or out of Level 3 — — (9 ) (9 ) Balance at December 31, 2015 $ 7 $ 92 $ 86 $ 185 Other Postretirement Benefits Plans A summary of the fair value of other postretirement benefits plan assets at December 31, 2015 and 2014 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Common collective trusts Global equities $ 44 $ — $ 44 $ — Fixed income securities 18 — 18 — United States treasuries 20 20 — — Cash equivalents 11 11 — — Total other postretirement benefits plan assets $ 93 $ 31 $ 62 $ — 2014 Common collective trusts Global equities $ 54 $ — $ 54 $ — Fixed income securities 24 — 24 — United States treasuries 37 37 — — Cash equivalents 1 1 — — Total other postretirement benefits plan assets $ 116 $ 38 $ 78 $ — Valuation Methodologies Following is a description of the valuation methodologies used for pension and other postretirement benefits plan assets measured at fair value. There have been no changes in the methodologies used at December 31, 2015 and 2014 . Common collective trusts - Valued at the net unit value of units held by the trust at year end. The unit value is determined by the total value of fund assets divided by the total number of units of the fund owned. The equity investments in collective trusts are predominantly in index funds for which the underlying securities are actively traded in public markets based upon readily measurable prices. Fixed income securities - These securities consist of publicly traded United States and non-United States fixed interest obligations (principally corporate and government bonds and debentures). The fair value of corporate and government debt securities is determined through third-party pricing models that consider various assumptions, including time value, yield curves, credit ratings, and current market prices. The Company verifies the results of trustees or custodians and evaluates the pricing classification of these securities by performing analyses using other third-party sources. United States treasuries - Valued at the closing price of each security. Bank loans - These securities consist of senior secured term loans of publicly traded and privately held United States and non-United States floating rate obligations (principally corporations of non-investment grade rating). The fair value is determined through third-party pricing models that primarily utilize dealer quoted current market prices. The Company verifies the results of trustees or custodians and evaluates the pricing classification of these securities by performing analyses using other third-party sources. Real estate and equity securities - These securities consist of direct investments in the stock of publicly traded companies. Such investments are valued based on the closing price reported in an active market on which the individual securities are traded. As such, the direct investments are classified as Level 1. Cash equivalents - Primarily certificates of deposit, commercial paper, money market funds and repurchase agreements. Hedge funds - Consists of direct investments in hedge funds through limited partnership interests. Values are based on the estimated fair value of the ownership interest in the investment as determined by the General Partner. The majority of the holdings of the hedge funds are in equity securities traded on public exchanges. The investment terms of the hedge funds allow capital to be redeemed quarterly given prior notice with certain limitations. Exchange traded funds - Valued at the closing price of the exchange traded fund's shares. Other - Primarily insurance contracts for international plans and also futures contracts and over-the-counter options. These investments are valued based on the closing prices of future contracts or indices as available on Bloomberg or similar service, and private equity investments. For additional information regarding fair value measurements, see Note 12. Defined Contribution Plans The Company has various defined contribution benefit plans, primarily consisting of the plans in the United States. The total contributions related to these plans are charged to expense and were as follows: 2015 $ 137 2014 141 2013 121

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND 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, antitrust matters, and employment-related matters. Eaton is also subject to asbestos claims from historic products which may have contained asbestos. Historically, significant insurance coverage has been available to cover costs associated with these claims. 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 December 31, 2015 , the Company has a total accrual of 96 Brazilian Reais related to this matter ( $24 based on current exchange rates), comprised of 60 Brazilian Reais recognized in the fourth quarter of 2010 ( $15 based on current exchange rates) with an additional 36 Brazilian Reais recognized through December 31, 2015 ( $9 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 were filed with the Superior Court of Justice in Brasilia and were denied. On February 2, 2015, a final appeal was filed with the Superior Court of Justice in Brasilia. 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 have been 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. On June 23, 2014, Eaton announced it signed a settlement agreement with Meritor in the amount of $500 that resolved the lawsuit and removed the uncertainty of a trial and appeal process. On July 16, 2014, Eaton paid Meritor the $500 . Frisby Corporation, now known as Triumph Actuation Systems, LLC, and other claimants (collectively, Triumph) 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 Triumph regarding improper use of trade secrets and these claims were dismissed by the Hinds County Circuit Court. On June 18, 2014, Eaton announced it signed a settlement agreement with Triumph in the amount of $147.5 that resolved all claims and lawsuits and removed the uncertainty of a trial and appeal process. On July 8, 2014, Eaton paid Triumph the $147.5 . Environmental Contingencies Eaton has established policies to ensure that its operations are conducted in keeping with good corporate citizenship and with a positive commitment to the protection of the natural and workplace environments. The Company's manufacturing facilities are required to be certified to ISO 14001, an international standard for environmental management systems. The Company routinely reviews EHS performance at each of its facilities and continuously strives to improve pollution prevention. Eaton is involved in remedial response and voluntary environmental remediation at a number of sites, including certain of its currently-owned or formerly-owned plants. The Company has also been named a potentially responsible party under the United States federal Superfund law, or the state equivalents thereof, at a number of disposal sites. The Company became involved in these sites as a result of government action or in connection with business acquisitions. At the end of 2015 , the Company was involved with a total of 137 sites worldwide, including the Superfund sites mentioned above, with none of these sites being individually significant to the Company. Remediation activities, generally involving soil and/or groundwater contamination, include pre-cleanup activities such as fact finding and investigation, risk assessment, feasibility study, design and action planning, performance (where actions may range from monitoring, to removal of contaminants, to installation of longer-term remediation systems), and operation and maintenance of a remediation system. The extent of expected remediation activities and costs varies by site. A number of factors affect the cost of environmental remediation, including the number of parties involved at a particular site, the determination of the extent of contamination, the length of time the remediation may require, the complexity of environmental regulations, and the continuing advancement of remediation technology. Taking these factors into account, Eaton has estimated the costs of remediation, which will be paid over a period of years. The Company accrues an amount on an undiscounted basis, consistent with the estimates of these costs when it is probable that a liability has been incurred. Actual results may differ from these estimates. At December 31, 2015 and 2014 , the Company had an accrual totaling $131 and $140 , respectively, for these costs. Based upon Eaton's analysis and subject to the difficulty in estimating these future costs, the Company expects that any sum it may be required to pay in connection with environmental matters is not reasonably possible to exceed the recorded liability by an amount that would have a material effect on its financial position, results of operations or cash flows. Warranty Accruals A summary of the current and long-term warranty accruals follows: 2015 2014 2013 Balance at January 1 $ 213 $ 189 $ 185 Provision 104 125 107 Settled (114 ) (120 ) (99 ) Other (8 ) 19 (4 ) Balance at December 31 $ 195 $ 213 $ 189 Lease Commitments Eaton leases certain real properties and equipment. A summary of minimum rental commitments at December 31, 2015 under noncancelable operating leases, which expire at various dates and in most cases contain renewal options, for each of the next five years and thereafter in the aggregate, follow: 2016 $ 151 2017 116 2018 87 2019 49 2020 32 Thereafter 55 Total noncancelable lease commitments $ 490 A summary of rental expense follows: 2015 $ 225 2014 244 2013 241

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Eaton Corporation plc is domiciled in Ireland. Income (loss) before income taxes and income tax (benefit) expense are summarized below based on the geographic location of the operation to which such earnings and income taxes are attributable. Certain Eaton operations which are located outside the United States are subject to income tax in both the United States as well as the country in which the operations are located. As a result, income before tax by location and the components of income tax expense by taxing jurisdiction are not directly related. For purposes of this note, Puerto Rico is classified in Foreign - other since Puerto Rico is not part of the United States corporate tax system. Income (loss) before income taxes 2015 2014 2013 Ireland $ (608 ) $ (332 ) $ 184 Foreign 2,753 2,093 1,700 Total income before income taxes $ 2,145 $ 1,761 $ 1,884 Income tax expense (benefit) 2015 2014 2013 Current Ireland $ 8 $ (13 ) $ 17 United States Federal 88 87 89 State and local 22 41 7 Foreign - other 240 239 244 Total current income tax expense 358 354 357 Deferred Ireland 1 2 — United States Federal (65 ) (224 ) (295 ) State and local (6 ) (49 ) (23 ) Foreign - other (124 ) (125 ) (28 ) Total deferred income tax benefit (194 ) (396 ) (346 ) Total income tax expense (benefit) $ 164 $ (42 ) $ 11 Reconciliations of income taxes from the Ireland national statutory rate of 25% to the consolidated effective income tax rate follow: 2015 2014 2013 Income taxes at the applicable statutory rate 25.0 % 25.0 % 25.0 % Ireland operations Ireland tax on trading income (0.4 )% (0.1 )% (1.4 )% Nondeductible interest expense 7.9 % 4.8 % — % United States operations United States (loss) income (0.4 )% (2.8 )% (2.8 )% Nondeductible goodwill - Aerospace divestitures — % 1.4 % — % Credit for research activities (0.8 )% (1.0 )% (2.0 )% Other - net 5.4 % 1.5 % 1.3 % Other foreign operations United States foreign tax credit (0.8 )% (1.1 )% (1.8 )% Other foreign operations (earnings taxed at other than the applicable statutory tax rate) (25.1 )% (24.8 )% (17.6 )% Other foreign operations - other items (0.5 )% (1.0 )% 0.2 % Worldwide operations Adjustments to tax liabilities (1.4 )% (1.7 )% (1.1 )% Adjustments to valuation allowances (1.2 )% (2.6 )% 0.8 % Effective income tax expense (benefit) rate 7.7 % (2.4 )% 0.6 % During 2015 , income tax expense of $164 was recognized (an effective tax expense rate of 7.7% ) compared to income tax benefit of $42 for 2014 (an effective tax benefit rate of 2.4% ) and income tax expense of $11 for 2013 (an effective tax expense rate of 0.6% ). Excluding the net tax benefit of 7.6% for the Meritor and Triumph litigation settlements and related legal costs and the gain on the sale of the Aerospace businesses, all of which occurred in the second quarter of 2014 , the income tax rate was 5.2% for 2014 . The 2015 income tax rate increased from 2014 primarily due to greater levels of income earned in higher tax jurisdictions and net increases in worldwide tax liabilities. Excluding the previously mentioned litigation settlements and gain on the sale of businesses, the 2014 income tax rate increased from 2013 due to greater levels of income earned in higher tax jurisdictions and net increases in worldwide tax liabilities, partially offset by additional foreign tax credit recognition in the United States and recognition of deferred tax assets in foreign jurisdictions. See Note 8 and Note 2 for additional information about litigation settlements and sales of businesses, respectively. No provision has been made for income taxes on undistributed earnings of foreign subsidiaries of approximately $15.1 billion at December 31, 2015 , since it is the Company's intention to indefinitely reinvest undistributed earnings of its foreign subsidiaries. It is not practicable to estimate the additional income taxes and applicable withholding taxes that would be payable on the remittance of such undistributed earnings. The Company expects to deploy capital to those markets which offer particularly attractive growth opportunities. Given expected population growth and economic growth rates, most of the particularly attractive markets are outside of the United States. The cash that is permanently reinvested is typically used to expand these operations either organically or through acquisitions. Beginning in December 2012, Eaton Corporation became owned by an Irish parent company which has provided enhanced cash flow flexibility without incurring significant incremental tax. In addition, the Company expects that minimal to no Irish tax would apply to dividends paid to the Irish parent due to the impact of the Irish foreign tax credit system. The Company's public dividends and share repurchases are funded primarily from Non-U.S. operations. Worldwide income tax payments follow: 2015 $ 302 2014 258 2013 272 Deferred Income Tax Assets and Liabilities Components of current and noncurrent deferred income taxes follow: 2015 2014 Noncurrent assets and liabilities Current assets and liabilities Noncurrent assets and liabilities Accruals and other adjustments Employee benefits $ 808 $ 148 $ 773 Depreciation and amortization (1,824 ) — (2,010 ) Other accruals and adjustments 717 476 282 United States federal income tax loss carryforwards 20 — 58 United States federal income tax credit carryforwards 183 — 150 United States state and local tax loss carryforwards and tax credit carryforwards 63 — 76 Other foreign tax loss carryforwards 2,265 — 2,112 Other foreign income tax credit carryforwards 70 — 49 Valuation allowance for income tax loss and income tax credit carryforwards (2,315 ) (24 ) (2,134 ) Other valuation allowances (15 ) (7 ) (29 ) Total deferred income taxes $ (28 ) $ 593 $ (673 ) During the fourth quarter of 2015, the Company early adopted Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the Company's consolidated balance sheet starting in 2017. The Company elected to apply this standard prospectively for 2015 financial statements. As a result, prior periods were not retrospectively adjusted. In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Loss, or a Tax Credit Carryforward Exists (ASU 2013-11). ASU 2013-11 requires the netting of unrecognized tax benefits against a deferred tax asset for a loss or other carryforward that would apply in settlement of the uncertain tax positions except where the deferred tax asset or other carryforward are not available for use. The adoption of this standard resulted in a reduction of the Company’s consolidated long term deferred tax assets by $262 in 2015 and $146 in 2014 . At the end of 2015 , United States federal income tax loss carryforwards and income tax credit carryforwards are available to reduce future United States federal income tax liabilities. These carryforwards and their respective expiration dates are summarized below: 2016 through 2020 2021 through 2025 2026 through 2030 2031 through 2035 2036 Not subject to expiration Valuation allowance United States federal income tax loss carryforwards $ — $ — $ 35 $ 415 $ — $ — $ — United States federal deferred income tax assets for income tax loss carryforwards — — 12 107 — — (12 ) United States federal deferred income tax assets for income tax loss carryforwards after ASU 2013-11 — — 12 8 — — (12 ) United States federal income tax credit carryforwards 28 69 27 108 21 30 (66 ) United States federal income tax credit carryforwards after ASU 2013-11 28 69 25 40 21 — (66 ) United States state and local tax loss carryforwards and tax credit carryforwards with a future tax benefit are also available at the end of 2015 . The deferred tax assets for these carryforwards and their respective expiration dates are summarized below: 2016 2021 2026 2031 2036 Not subject to expiration Valuation allowance United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax effect $ 7 $ 17 $ 12 $ 9 $ — $ — $ (18 ) United States state and local deferred after ASU 2013-11 — 12 12 9 — — (18 ) United States state and local income tax credit carryforwards - net of federal tax effect 10 10 6 3 5 — (16 ) United States state and local income tax 8 9 6 2 5 — (16 ) At December 31, 2015 , certain non-United States subsidiaries had tax loss carryforwards and income tax credit carryforwards that are available to offset future taxable income. These carryforwards and their respective expiration dates are summarized below: 2016 2021 2026 2031 Not subject to expiration Valuation allowance Non-United States income tax loss carryforwards $ 125 $ 146 $ 3 $ — $ 10,092 $ — Non-United States deferred income tax assets for income tax loss carryforwards 33 35 1 — 2,196 (2,171 ) Non-United States income tax credit carryforwards 7 15 16 — 32 (32 ) Recoverability of Deferred Income Tax Assets Eaton is subject to the income tax laws in the jurisdictions in which it operates. In order to determine its income tax provision for financial statement purposes, Eaton must make significant estimates and judgments about its business operations in these jurisdictions. These estimates and judgments are also used in determining the deferred income tax assets and liabilities that have been recognized for differences between the financial statement and income tax basis of assets and liabilities, and income tax loss carryforwards and income tax credit carryforwards. Management evaluates the realizability of deferred income tax assets for each of the jurisdictions in which it operates. If the Company experiences cumulative pretax income in a particular jurisdiction in the three -year period including the current and prior two years, management normally concludes that the deferred income tax assets will more likely than not be realizable and no valuation allowance is recognized, unless known or planned operating developments would lead management to conclude otherwise. However, if the Company experiences cumulative pretax losses in a particular jurisdiction in the three -year period including the current and prior two years, management then considers a series of factors in the determination of whether the deferred income tax assets can be realized. These factors include historical operating results, known or planned operating developments, the period of time over which certain temporary differences will reverse, consideration of the utilization of certain deferred income tax liabilities, tax law carryback capability in the particular country, prudent and feasible tax planning strategies, and estimates of future earnings and taxable income using the same assumptions as those used for the Company's goodwill and other impairment testing. After evaluation of these factors, if the deferred income tax assets are expected to be realized within the tax carryforward period allowed for that specific country, management would conclude that no valuation allowance would be required. To the extent that the deferred income tax assets exceed the amount that is expected to be realized within the tax carryforward period for a particular jurisdiction, management would establish a valuation allowance. Applying the above methodology, valuation allowances have been established for certain deferred income tax assets to the extent they are not expected to be realized within the particular tax carryforward period. Unrecognized Income Tax Benefits A summary of gross unrecognized income tax benefits follows: 2015 2014 2013 Balance at January 1 $ 493 $ 479 $ 444 Increases and decreases as a result of positions taken during prior years Transfers from valuation allowances — (3 ) 13 Other increases, including currency translation 34 37 7 Other decreases, including currency translation (34 ) (3 ) (7 ) Balances related to acquired businesses (1 ) (3 ) 2 Increases as a result of positions taken during the current year 109 65 35 Decreases relating to settlements with tax authorities — (51 ) (6 ) Decreases as a result of a lapse of the applicable statute of limitations (17 ) (28 ) (9 ) Balance at December 31 $ 584 $ 493 $ 479 Eaton's long-term policy has been to enter into tax planning strategies only if it is more likely than not that the benefit would be sustained upon audit. For example, the Company does not enter into any of the United States Internal Revenue Service (IRS) Listed Transactions as set forth in Treasury Regulation 1.6011-4. If all unrecognized tax benefits were recognized, the net impact on the provision for income tax expense would be $475 . As of December 31, 2015 and 2014 , Eaton had accrued approximately $108 and $120 , respectively, for the payment of worldwide interest and penalties, which are not included in the table of unrecognized income tax benefits above. Eaton recognizes interest and penalties related to unrecognized income tax benefits in the provision for income tax expense. The Company has accrued penalties in jurisdictions primarily where they are automatically applied to any deficiency, regardless of the merit of the position. The resolution of the majority of Eaton's unrecognized income tax benefits is dependent upon uncontrollable factors such as the prospect of retroactive regulations; new case law; the willingness of the income tax authority to settle the issue, including the timing thereof; and other factors. Therefore, for the majority of unrecognized income tax benefits, it is not reasonably possible to estimate the increase or decrease in the next 12 months. For each of the unrecognized income tax benefits where it is possible to estimate the increase or decrease in the balance within the next 12 months, the Company does not anticipate any significant change. Eaton or its subsidiaries file income tax returns in Ireland and many countries around the world. The IRS has completed its examination of Eaton Corporation and Includible Subsidiaries United States income tax returns for 2007 through 2010 and has issued a Statutory Notice of Deficiency (Notice) as discussed below. The statute of limitations on these tax years remains open until the matter is resolved. In 2015, the IRS began its examination of tax years 2011 through 2013. During 2015, the Company extended the statute of limitations to September 2018 for tax years 2011 through 2013. Tax years 2014 and 2015 are still subject to examination by the IRS. With respect to the pre-acquisition years of BZ Holdings Inc. and Subsidiaries (the former U.S. holding company for Cooper Industries), the IRS examination of the United States income tax returns for 2010, 2011, and the period ended December 21, 2012 was completed and settled without significant effect on the consolidated financial statements. The statute of limitations closed for tax years 2010 and 2011 on September 15, 2015. The statute of limitations on the final return period ended December 21, 2012 remains open until September 15, 2016. On December 22, 2012, BZ Holdings Inc. and Subsidiaries joined the Eaton US Holdings Inc. and Includible Subsidiaries consolidated United States income tax return for 2012. Eaton is also under examination for the income tax filings in various states of the United States and in many other foreign jurisdictions. With only a few exceptions, Eaton Corporation and Includible Subsidiaries are no longer subject to income tax examinations from states and localities within the United States for years before 2011 . Income tax returns of states and localities within the United States will be reopened to the extent of United States federal income tax adjustments, if any, going back to 2005 when those audit years are finalized. Some states and localities may not limit their assessment to the United States federal adjustments, and may require the opening of the entire tax year. In addition, with only a few exceptions, BZ Holdings Inc. and Includible Subsidiaries are no longer subject to United States state and local income tax examinations for years before 2011 . With only a few exceptions, the other foreign subsidiaries of both Eaton and Cooper are no longer subject to examinations for years before 2007 . At the end of the fourth quarter of 2011, the IRS issued a Notice for Eaton Corporation and Includible Subsidiaries 2005 and 2006 tax years (the 2011 Notice). The 2011 Notice proposed 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 as required by two successive Advance Pricing Agreements (APAs) the Company entered into with the IRS. 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 2011 Notice being issued, the IRS sent a letter stating that it was retrospectively canceling the APAs, even though their respective APA terms had already expired. The Company is contesting the proposed assessments. The Company believes that it was in full compliance with the terms of the two APAs, and that the IRS's cancellation of these two APAs is without merit. 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 APAs meets the arms-length standard set by the U.S. income tax laws, and accordingly, that the APAs should be enforced in accordance with their terms. The case involves both whether the APAs should be enforced and, if not, the appropriate transfer pricing methodology. The Company believes that another important U.S. Tax Court decision in 2015 further supports the Company's arms-length transfer pricing methodology. The case was tried before the U.S. Tax Court in August and September 2015. The case will be fully submitted to the Court after the parties complete post-trial briefing in April 2016. During the third quarter of 2014, the Company received a Notice from the IRS for the 2007 through 2010 tax years (the 2014 Notice) proposing assessments of $190 in additional taxes plus $72 in penalties, net of agreed credits and deductions. The proposed assessments pertain primarily to the same transfer pricing issues that are currently in litigation for the 2011 Notice, as noted above. During 2007 through 2010, the Company set its transfer prices for products sold between these affiliates consistent with the terms of a written APA between it and the IRS that covered the years at issue. To establish the relevant transfer prices, the APA relied on prices at which the Company sells the products to third parties. The Company has continued to apply the arms-length transfer pricing methodology for 2011 through the current reporting period. The 2014 Notice includes a separate proposed assessment involving the recognition of income for several of the Company’s controlled foreign corporations. The Company believes that these proposed assessments are without merit. On November 25, 2014, the Company filed a Petition with the U.S. Tax Court in which it challenged the IRS's adjustments. The Company expects the outcome of the 2014 Notice on the transfer pricing matter to be determined by the judicial decision related to the 2011 Notice. Also during the third quarter of 2014, the Company resolved an uncertain tax position with a European government. The resolution had minimal impact on the Company's Consolidated Statements of Income. During 2010, the Company received a tax assessment of $64 , plus interest and penalties, in Brazil for the tax years 2005 through 2008 that relates to the amortization of certain goodwill generated from the acquisition of third-party businesses and corporate reorganizations. The Company is contesting the assessment, which is under review at the second of three administrative appeals levels. During 2013, the Brazilian tax authorities began an audit of tax years 2009 through 2012. During the third quarter of 2014, the Company received a tax assessment of $50 , plus interest and penalties, for the 2009 through 2012 tax years (primarily relating to the same issues concerning the 2005 through 2008 tax years), which the Company is also contesting and is under review in the second of three administrative appeals levels. Multiple outside advisors have stated that Brazilian tax authorities are raising the issue for most clients with similar facts and that the matter is expected to require at least 10 years to resolve. The Company continues to believe that final resolution of the assessments will not have a material impact on its consolidated financial statements. For the first time, during 2015, the Organization for Economic Cooperation and Development (OECD), in conjunction with the G20, finalized broad-based international tax policy guidelines that involve transfer pricing and other international tax subjects. While some member jurisdictions automatically adopt the new OECD guidelines, most member countries can adopt the guidelines only by new law or regulations. The Company is currently adopting processes to comply with the reporting requirements specified by the guidelines and is evaluating the other parts of the guidelines.

Eaton Shareholders' Equity

Eaton Shareholders' Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Eaton Shareholders' Equity [Text Block]	EATON SHAREHOLDERS' EQUITY There are 750 million Eaton ordinary shares authorized ( $0.01 par value per share), 458.8 million and 467.9 million of which were issued and outstanding at December 31, 2015 and 2014 , respectively. Eaton's Memorandum and Articles of Association authorized 40 thousand deferred ordinary shares ( €1.00 par value per share) and 10 thousand preferred A shares ( $1.00 par value per share), all of which were issued and outstanding at December 31, 2015 and 2014 , and 10 million serial preferred shares ( $0.01 par value per share), none of which is outstanding at December 31, 2015 and 2014 . At December 31, 2015 , there were 18,538 holders of record of Eaton ordinary shares. Additionally, 23,559 current and former employees were shareholders through participation in the Eaton Savings Plan, Eaton Personal Investment Plan, Eaton Puerto Rico Retirement Savings Plan. On September 28, 2011, Eaton Corporation's Board of Directors adopted a common share repurchase program (2011 Program) which authorized the purchase of up to 20 million common shares, not to exceed an aggregate purchase price of $1.25 billion . During 2012, no common shares were repurchased under the 2011 Program. On April 24, 2013 , the Company's shareholders authorized the Board of Directors to adopt an ordinary share repurchase program (the 2013 Program) for up to 40 million ordinary shares at prices between 70% and 120% of the closing price of Eaton's ordinary shares on the day preceding the day of purchase. On October 22, 2013 , Eaton's Board of Directors adopted the 2013 Program. The ordinary shares are expected to be repurchased over time, depending on market conditions, the market price of ordinary shares, capital levels, and other considerations. During 2015 and 2014 , 11.3 million and 9.6 million ordinary shares were repurchased under the 2013 Program in the open market at a total cost of $682 and $650 , respectively. During 2013 , no ordinary shares were repurchased under the 2013 Program. Eaton has deferral plans that permit certain employees and directors to defer a portion of their compensation. A trust contains $16 and $19 of ordinary shares and marketable securities, as valued at December 31, 2015 and 2014 , respectively, to fund a portion of these liabilities. The marketable securities were included in Other assets and the ordinary shares were included in Shareholders' equity at historical cost. On February 24, 2016, Eaton's Board of Directors declared a quarterly dividend of $0.57 per ordinary share, payable on March 18, 2016, to shareholders of record at the close of business on March 7, 2016. Comprehensive Income (Loss) Comprehensive income (loss) consists primarily of net income, currency translation and related hedging instruments, changes in unrecognized costs of pension and other postretirement benefits, and changes in the effective portion of open derivative contracts designated as cash flow hedges. The following table summarizes the pre-tax and after-tax amounts recognized in Comprehensive income (loss): 2015 2014 2013 Pre-tax After-tax Pre-tax After-tax Pre-tax After-tax Currency translation and related hedging instruments $ (1,080 ) $ (1,078 ) $ (1,014 ) $ (1,019 ) $ (30 ) $ (28 ) Pensions and other postretirement benefits Prior service credit (cost) arising during the year 1 1 82 51 (6 ) (4 ) Net (loss) gain arising during the year (123 ) (89 ) (718 ) (519 ) 456 277 Currency translation 62 46 56 47 (5 ) (4 ) Other — (3 ) — (4 ) 2 16 Amortization of actuarial loss and prior service cost reclassified to earnings 237 156 168 110 229 144 177 111 (412 ) (315 ) 676 429 Cash flow hedges Gain (loss) on derivatives designated as cash flow hedges 20 13 (3 ) (2 ) 6 3 Changes in cash flow hedges reclassified to earnings (16 ) (10 ) (5 ) (3 ) — — Cash flow hedges, net of reclassification adjustments 4 3 (8 ) (5 ) 6 3 Other comprehensive (loss) income attributable to Eaton ordinary shareholders $ (899 ) $ (964 ) $ (1,434 ) $ (1,339 ) $ 652 $ 404 The changes in Accumulated other comprehensive loss follow: Currency translation and related hedging instruments Pensions and other postretirement benefits Cash flow hedges Total Balance at December 31, 2014 $ (1,414 ) $ (1,485 ) $ — $ (2,899 ) Other comprehensive (loss) income before reclassifications (1,078 ) (45 ) 13 (1,110 ) Amounts reclassified from Accumulated other comprehensive loss (income) — 156 (10 ) 146 Net current-period Other comprehensive (loss) income (1,078 ) 111 3 (964 ) Balance at December 31, 2015 $ (2,492 ) $ (1,374 ) $ 3 $ (3,863 ) The reclassifications out of Accumulated other comprehensive loss follow: December 31, 2015 Consolidated Statements of Income classification Amortization of defined benefit pension and other postretirement benefits items Actuarial loss and prior service cost $ (237 ) 1 Tax benefit 81 Total, net of tax (156 ) Gains and (losses) on cash flow hedges Currency exchange contracts 16 Cost of products sold Tax expense (6 ) Total, net of tax 10 Total reclassifications for the period $ (146 ) 1 These components of Accumulated other comprehensive loss are included in the computation of net periodic benefit cost. See Note 7 for additional information about defined benefit pension and other postretirement benefits items. Net Income Per Share Attributable to Eaton Ordinary Shareholders A summary of the calculation of net income per share attributable to Eaton ordinary shareholders follows: (Shares in millions) 2015 2014 2013 Net income attributable to Eaton ordinary shareholders $ 1,979 $ 1,793 $ 1,861 Weighted-average number of ordinary shares outstanding - diluted 467.1 476.8 476.7 Less dilutive effect of equity-based compensation 1.6 2.7 3.2 Weighted-average number of ordinary shares outstanding - basic 465.5 474.1 473.5 Net income per share attributable to Eaton ordinary shareholders Diluted $ 4.23 $ 3.76 $ 3.90 Basic 4.25 3.78 3.93 In 2015 , 2014 , and 2013 , 1.6 million , 0.5 million , and 0.2 million stock options, respectively, were excluded from the calculation of diluted net income per share attributable to Eaton ordinary shareholders 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.

Equity-Based Compensation

Equity-Based Compensation	12 Months Ended
	Dec. 31, 2015
Share-based Compensation [Abstract]
Equity-Based Compensation	EQUITY-BASED COMPENSATION Restricted Stock Units and Awards Restricted stock units (RSUs) and restricted stock awards (RSAs) have been issued to certain employees and directors. Participants awarded RSUs do not receive dividends; therefore, the fair value is determined by reducing the closing market price of the Company’s ordinary shares on the date of grant by the present value of the estimated dividends had they been paid. The RSUs entitle the holder to receive one ordinary share for each RSU upon vesting, generally over three or four years. The fair value of RSAs is determined based on the closing market price of the Company’s ordinary shares at the date of grant. RSAs are issued and outstanding at the time of grant, but remain subject to forfeiture until vested, generally over three or four years. A summary of the RSU and RSA activity for 2015 follows: (Restricted stock units and awards in millions) Number of restricted stock units and awards Weighted-average fair value per unit and award Non-vested at January 1 2.8 $ 60.11 Granted 1.1 67.46 Vested (1.6 ) 57.50 Forfeited (0.2 ) 66.94 Non-vested at December 31 2.1 $ 65.06 Information related to RSUs and RSAs follows: 2015 2014 2013 Pretax expense for RSUs and RSAs $ 68 $ 81 $ 69 After-tax expense for RSUs and RSAs 44 53 45 Fair value of vested RSUs and RSAs 110 105 82 As of December 31, 2015 , total compensation expense not yet recognized related to non-vested RSUs and RSAs was $82 , and the weighted-average period in which the expense is expected to be recognized is 2.7 years. Excess tax benefit for RSUs and RSAs totaled $5 , and $10 for 2014 and 2013 , respectively. There was no excess tax benefit for RSU's and RSA's in 2015 . Performance Share Units In February 2015 , the Compensation and Organization Committee of the Board of Directors approved the grant of performance share units (PSUs) to certain employees that vest based on the satisfaction of a three-year service period and the achievement of certain performance metrics over that same period. Upon vesting, PSU holders receive dividends that accumulate during the vesting period. The fair value of these PSUs is determined based on the closing market price of the Company's ordinary shares at the date of grant. Equity-based compensation expense is recognized over the period an employee is required to provide service based on the number of PSUs for which achievement of the performance objectives is probable. A summary of PSU activity for 2015 follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 — $ — Granted 0.9 71.72 Vested — — Forfeited (0.1 ) 71.72 Non-vested at December 31 0.8 $ 71.72 Information related to PSUs follows: 2015 Pretax expense for PSUs $ 2 After-tax expense for PSUs 1 As of December 31, 2015 , total compensation expense not yet recognized related to non-vested PSUs was $5 and the weighted average period in which the expense is to be recognized is 2 years. Stock Options Under various plans, stock options have been granted to certain employees and directors to purchase ordinary shares at prices equal to fair market value on the date of grant. Substantially all of these options vest ratably during the three -year period following the date of grant and expire 10 years from the date of grant. Compensation expense is recognized for stock options based on the fair value of the options at the date of grant and amortized on a straight-line basis over the period the employee or director is required to provide service. The Company uses a Black-Scholes option pricing model to estimate the fair value of stock options. The principal assumptions utilized in valuing stock options include the expected stock price volatility (based on the most recent historical period equal to the expected life of the option); the expected option life (an estimate based on historical experience); the expected dividend yield; and the risk-free interest rate (an estimate based on the yield of United States Treasury zero coupon with a maturity equal to the expected life of the option). A summary of the assumptions used in determining the fair value of stock options follows: 2015 2014 2013 Expected volatility 29 % 34 % 36 % Expected option life in years 5.5 5.5 5.5 Expected dividend yield 2.6 % 2.4 % 2.0 % Risk-free interest rate 1.6 to 1.5% 1.7 to 1.5% 1.5 to 0.8% Weighted-average fair value of stock options granted $ 15.25 $ 19.46 $ 17.49 A summary of stock option activity follows: (Options in millions) Weighted-average exercise price per option Options Weighted-average remaining contractual life in years Aggregate intrinsic value Outstanding at January 1, 2015 $ 47.30 7.0 Granted 71.66 0.8 Exercised 37.91 (1.4 ) Forfeited and canceled 71.18 (0.2 ) Outstanding at December 31, 2015 $ 51.94 6.2 4.3 $ 36.2 Exercisable at December 31, 2015 $ 47.23 5.0 3.3 $ 36.2 Reserved for future grants at December 31, 2015 25.5 The aggregate intrinsic value in the table above represents the total excess of the $52.04 closing price of Eaton ordinary shares on the last trading day of 2015 over the exercise price of the stock option, multiplied by the related number of options outstanding and exercisable. The aggregate intrinsic value is not recognized for financial accounting purposes and the value changes based on the daily changes in the fair market value of the Company's ordinary shares. Information related to stock options follows: 2015 2014 2013 Pretax expense for stock options $ 12 $ 12 $ 11 After-tax expense for stock options 8 8 7 Proceeds from stock options exercised 52 54 121 Income tax benefit related to stock options exercised Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows 4 4 3 Excess tax benefit classified in financing activities in the Consolidated Statements of Cash Flows 1 15 22 Intrinsic value of stock options exercised 44 55 102 Total fair value of stock options vested $ 12 $ 12 $ 11 Stock options exercised, in millions of options 1.4 1.5 3.6 As of December 31, 2015 , total compensation expense not yet recognized related to non-vested stock options was $11 , and the weighted-average period in which the expense is expected to be recognized is 1.7 years.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [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 in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Cash $ 268 $ 268 $ — $ — Short-term investments 177 177 — — Net derivative contracts 86 — 86 — Long-term debt converted to floating interest rates by interest rate swaps - net (94 ) — (94 ) — 2014 Cash $ 781 $ 781 $ — $ — Short-term investments 245 245 — — Net derivative contracts 70 — 70 — Long-term debt converted to floating interest rates by interest rate swaps - net (74 ) — (74 ) — 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 measured using unobservable inputs. Other Fair Value Measurements Long-term debt and the current portion of long-term debt had a carrying value of $8,023 and fair value of $8,231 at December 31, 2015 compared to $9,032 and $9,509 , respectively, at December 31, 2014 . 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. Short-Term Investments Eaton invests excess cash generated from operations in short-term marketable investments. For those investments classified as “available-for-sale”, Eaton marks these investments to fair value with the offset recognized in Accumulated other comprehensive loss. A summary of the carrying value of short-term investments follows: 2015 2014 Time deposits, certificates of deposit and demand deposits with banks $ 122 $ 113 Money market investments 55 131 Other — 1 Total short-term investments $ 177 $ 245

Derivative Financial Instrument

Derivative Financial Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2015
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 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 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 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 foreign 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 foreign currency to hedge portions of its net investments in foreign operations against foreign currency exposure (net investment hedges). Foreign currency denominated debt designated on an after-tax basis as non-derivative net investment hedging instruments was $83 and $84 at December 31, 2015 and 2014 , respectively. See Note 6 for additional information about debt. Interest Rate Risk Eaton has entered into fixed-to-floating interest rate swaps to manage interest rate risk of certain long-term debt. These interest rate swaps are accounted for as fair value hedges of certain long-term debt. The maturity of the swap corresponds with the maturity of the debt instrument as noted in the table of long-term debt in Note 6. Eaton has also entered into a forward starting floating-to-fixed interest rate swap to manage interest rate risk on an anticipated debt refinancing in 2017. A summary of interest rate swaps outstanding at December 31, 2015 , follows: Fixed-to-Floating Interest Rate Swaps Notional amount Fixed interest rate received Floating interest rate paid Basis for contracted floating interest rate paid 150 5.30% 4.59% 1 month LIBOR + 4.26% 750 1.50% 0.71% 1 month LIBOR + 0.46% 415 5.60% 3.78% 6 month LIBOR + 3.18% 300 6.95% 5.66% 3 month LIBOR + 5.07% 25 8.875% 4.59% 6 month LIBOR + 3.84% 150 3.875% 2.45% 1 month LIBOR + 2.12% 275 3.47% 2.07% 1 month LIBOR + 1.74% 1,350 2.75% 0.80% 1 month LIBOR + 0.56% 200 3.68% 1.40% 1 month LIBOR + 1.07% 25 7.625% 3.01% 6 month LIBOR + 2.48% 50 7.65% 3.17% 6 month LIBOR + 2.57% 25 5.45% 0.80% 6 month LIBOR + 0.28% Forward Starting Floating-to-Fixed Interest Rate Swaps Notional amount Fixed interest Floating interest Basis for contracted floating interest rate received 50 2.52% —% 3 month LIBOR + 0.00% Derivative Financial Statement Impacts The fair value of derivative financial instruments recognized in the Consolidated Balance Sheets follows: Notional amount Other current assets Other noncurrent assets Other current liabilities Other noncurrent liabilities Type of hedge Term December 31, 2015 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 3,715 $ — $ 96 $ — $ 2 Fair value 2 to 19 years Forward starting floating-to-fixed interest rate swaps 50 — — — — Cash flow 12 years Currency exchange contracts 724 18 1 8 6 Cash flow 1 to 36 months Commodity contracts 1 — — — — Cash flow 1 to 12 months Total $ 18 $ 97 $ 8 $ 8 Derivatives not designated as hedges Currency exchange contracts $ 4,198 $ 27 $ 40 1 to 12 months Total $ 27 $ 40 December 31, 2014 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 3,440 $ — $ 84 $ — $ 10 Fair value 2 to 19 years Currency exchange contracts 432 8 1 5 3 Cash flow 1 to 36 months Commodity contracts 1 — — — — Cash flow 1 to 12 months Total $ 8 $ 85 $ 5 $ 13 Derivatives not designated as hedges Currency exchange contracts $ 4,447 $ 47 $ 52 1 to 12 months Total $ 47 $ 52 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. The impact of derivative instruments to the Consolidated Statements of Income and Comprehensive Income follow: Gain (loss) recognized in other comprehensive (loss) income Location of gain (loss) reclassified from Accumulated other comprehensive loss Gain (loss) reclassified from Accumulated other comprehensive loss 2015 2014 2015 2014 Derivatives designated as cash flow hedges Floating-to-fixed interest rate swaps $ — $ — Interest expense - net $ — $ (1 ) Currency exchange contracts 20 (3 ) Cost of products sold 16 6 Total $ 20 $ (3 ) $ 16 $ 5 Amounts recognized in net income follow: 2015 2014 Derivatives designated as fair value hedges Fixed-to-floating interest rate swaps $ 20 $ 113 Related long-term debt converted to floating interest rates by interest rate swaps (20 ) (113 ) $ — $ — Gains and losses described above were recognized in Interest expense - net.

Accounts Receivable and Invento

Accounts Receivable and Inventory	12 Months Ended
	Dec. 31, 2015
Accounts Receivable and Inventory [Abstract]
Accounts Receivable and Inventory	ACCOUNTS RECEIVABLE AND INVENTORY Accounts Receivable Eaton performs ongoing credit evaluation of its customers and maintains sufficient allowances for potential credit losses. The Company evaluates the collectability of its accounts receivable based on the length of time the receivable is past due and any anticipated future write-off based on historic experience. Accounts receivable balances are written off against an allowance for doubtful accounts after a final determination of uncollectability has been made. Accounts receivable are net of an allowance for doubtful accounts of $50 and $60 at December 31, 2015 and 2014 , respectively. Inventory Inventory is carried at lower of cost or market. Inventory in the United States is generally accounted for using the last-in, first-out (LIFO) method. Remaining United States and non-United States inventory is accounted for using the first-in, first-out (FIFO) method. Cost components include raw materials, purchased components, direct labor, indirect labor, utilities, depreciation, inbound freight charges, purchasing and receiving costs, inspection costs, warehousing costs, and costs of the distribution network. The components of inventory follow: 2015 2014 Raw materials $ 885 $ 924 Work-in-process 412 422 Finished goods 1,131 1,201 Inventory at FIFO 2,428 2,547 Excess of FIFO over LIFO cost (105 ) (119 ) Total inventory $ 2,323 $ 2,428 Inventory at FIFO accounted for using the LIFO method was 43% and 41% at the end of 2015 and 2014, respectively.

Business Segment and Geographic

Business Segment and Geographic Region Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Business Segment and Geographic Region Information	BUSINESS SEGMENT AND GEOGRAPHIC REGION 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. Eaton’s segments are as follows: Electrical Products and Electrical Systems and Services The Electrical Products segment consists of electrical components, industrial components, residential products, single phase power quality, emergency lighting, fire detection, wiring devices, structural support systems, circuit protection, and lighting products. The Electrical Systems and Services segment 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. The principal markets for these segments are industrial, institutional, governmental, utility, commercial, residential and information technology. These products are used wherever there is a demand for electrical power in commercial buildings, data centers, residences, apartment and office buildings, hospitals, factories, utilities, and industrial and energy facilities. The segments share several common global customers, but a large number of customers are located regionally. Sales are made directly to original equipment manufacturers, utilities, and certain other end users, as well as through distributors, resellers, and manufacturers' representatives. Hydraulics The Hydraulics segment is a global leader in hydraulics components, systems and services for industrial and mobile equipment. Eaton offers a wide range of power products including pumps, motors and hydraulic power units; a broad range of controls and sensing products including valves, cylinders and electronic controls; a full range of fluid conveyance products including industrial and hydraulic hose, fittings, and assemblies, thermoplastic hose and tubing, couplings, connectors, and assembly equipment; filtration systems solutions; industrial drum and disc brakes; and golf grips. The principal markets for the Hydraulics segment include oil and gas, renewable energy, marine, agriculture, construction, mining, forestry, utility, material handling, truck and bus, machine tools, molding, primary metals, and power generation. Key manufacturing customers in these markets and other customers are located globally. Products are sold and serviced through a variety of channels. Aerospace The Aerospace segment is a leading global supplier of aerospace fuel, hydraulics, and pneumatic systems for commercial and military use. Products include hydraulic power generation systems for aerospace applications including pumps, motors, hydraulic power units, hose and fittings, electro-hydraulic pumps; controls and sensing products including valves, cylinders, electronic controls, electromechanical actuators, sensors, aircraft flap and slat systems and nose wheel steering systems; fluid conveyance products, including hose, thermoplastic tubing, fittings, adapters, couplings, sealing and ducting; and fuel systems including fuel pumps, sensors, valves, adapters and regulators. In addition, products included power and load management systems and displays and panels until these businesses were sold in May of 2014. The principal markets for the Aerospace segment are manufacturers of commercial and military aircraft and related after-market customers. These manufacturers and other customers operate globally. Products are sold and serviced through a variety of channels. Vehicle The Vehicle segment is a leader in the design, manufacture, marketing, and supply of drivetrain and powertrain systems and critical components that reduce emissions and improve fuel economy, stability, performance, and safety of cars, light trucks and commercial vehicles. Products include transmissions, clutches, hybrid power systems, superchargers, engine valves and valve actuation systems, cylinder heads, locking and limited slip differentials, transmission controls, fuel vapor components, fluid connectors and conveyance products for the global vehicle industry. The principal markets for the Vehicle segment are original equipment manufacturers and aftermarket customers of heavy-, medium-, and light-duty trucks, SUVs, CUVs, passenger cars and agricultural equipment. Other Information No single customer represented greater than 10% of net sales in 2015 , 2014 or 2013 , respectively. The accounting policies of the business segments are generally the same as the policies described in Note 1, except that inventory and related cost of products sold of the segments are accounted for using the FIFO method and operating profit only reflects the service cost component related to pensions and other postretirement benefits. Intersegment sales and transfers are accounted for at the same prices as if the sales and transfers were made to third parties. These intersegment sales are eliminated in consolidation. Operating profit includes the operating profit from intersegment sales. For purposes of business segment performance measurement, the Company does not allocate items that are of a non-operating nature or are of a corporate or functional governance nature. Corporate expenses consist of transaction costs associated with the acquisition of certain businesses and corporate office expenses including compensation, benefits, occupancy, depreciation, and other administrative costs. Identifiable assets of the business segments exclude goodwill, other intangible assets, and general corporate assets, which principally consist of cash, short-term investments, deferred income taxes, certain accounts receivable, certain property, plant and equipment, and certain other assets. Business Segment Information 2015 2014 2013 Net sales Electrical Products $ 6,976 $ 7,254 $ 7,026 Electrical Systems and Services 5,931 6,457 6,430 Hydraulics 2,459 2,975 2,981 Aerospace 1,807 1,860 1,774 Vehicle 3,682 4,006 3,835 Total net sales $ 20,855 $ 22,552 $ 22,046 Segment operating profit Electrical Products $ 1,156 $ 1,184 $ 1,090 Electrical Systems and Services 776 843 889 Hydraulics 246 367 355 Aerospace 310 273 252 Vehicle 645 645 592 Total segment operating profit 3,133 3,312 3,178 Corporate Litigation settlements — (644 ) — Amortization of intangible assets (406 ) (431 ) (437 ) Interest expense - net (232 ) (227 ) (271 ) Pension and other postretirement benefits expense (130 ) (138 ) (183 ) Inventory step-up adjustment — — (34 ) Other corporate expense - net (220 ) (111 ) (369 ) Income before income taxes 2,145 1,761 1,884 Income tax expense (benefit) 164 (42 ) 11 Net income 1,981 1,803 1,873 Less net income for noncontrolling interests (2 ) (10 ) (12 ) Net income attributable to Eaton ordinary shareholders $ 1,979 $ 1,793 $ 1,861 Business segment operating profit was reduced by acquisition integration charges as follows: 2015 2014 2013 Electrical Products $ 25 $ 66 $ 44 Electrical Systems and Services 15 51 37 Hydraulics 2 12 36 Total $ 42 $ 129 $ 117 Corporate acquisition integration charges totaled $5 , $25 and $37 in 2015 , 2014 and 2013 , 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 and other professional fees, and costs associated with change in control agreements, are included above in Interest expense - net and Other corporate expense - net. These charges totaled $9 in 2013. There were no Corporate acquisition-related transition costs in 2014 and 2015. See Note 3 for additional information about acquisition integration charges and transaction costs. 2015 2014 2013 Identifiable assets Electrical Products $ 2,538 $ 3,012 $ 3,204 Electrical Systems and Services 2,285 2,512 2,683 Hydraulics 1,138 1,315 1,362 Aerospace 841 832 852 Vehicle 1,579 1,668 1,716 Total identifiable assets 8,381 9,339 9,817 Goodwill 13,479 13,893 14,495 Other intangible assets 6,014 6,556 7,186 Corporate 3,157 3,741 3,993 Total assets $ 31,031 $ 33,529 $ 35,491 Capital expenditures for property, plant and equipment Electrical Products $ 137 $ 170 $ 152 Electrical Systems and Services 94 147 113 Hydraulics 61 79 80 Aerospace 33 28 29 Vehicle 119 160 161 Total 444 584 535 Corporate 62 48 79 Total expenditures for property, plant and equipment $ 506 $ 632 $ 614 Depreciation of property, plant and equipment Electrical Products $ 137 $ 148 $ 151 Electrical Systems and Services 82 90 86 Hydraulics 67 67 65 Aerospace 28 28 27 Vehicle 113 130 133 Total 427 463 462 Corporate 52 51 54 Total depreciation of property, plant and equipment $ 479 $ 514 $ 516 Geographic Region Information Net sales are measured based on the geographic destination of sales. Long-lived assets consist of property, plant and equipment - net. 2015 2014 2013 Net sales United States $ 11,396 $ 11,701 $ 11,092 Canada 969 1,113 1,154 Latin America 1,726 1,988 2,113 Europe 4,379 5,074 5,112 Asia Pacific 2,385 2,676 2,575 Total $ 20,855 $ 22,552 $ 22,046 Long-lived assets United States $ 1,982 $ 1,988 $ 1,966 Canada 19 25 28 Latin America 243 306 331 Europe 734 799 856 Asia Pacific 587 632 652 Total $ 3,565 $ 3,750 $ 3,833

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS On November 14, 2013, Eaton Corporation registered senior notes under the Securities Act of 1933 (the Senior Notes). Eaton and certain other of Eaton's 100% owned direct and indirect 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. See Note 6 for additional information related to the Senior Notes. 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 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 only be automatically and unconditionally released and discharged in connection with the release or termination of such 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. During 2015, the Company undertook certain steps to restructure ownership of various subsidiaries. The transactions were entirely among wholly-owned subsidiaries under the common control of Eaton. This restructuring has been reflected as of the beginning of the earliest period presented below. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,925 $ 6,654 $ 12,538 $ (5,262 ) $ 20,855 Cost of products sold — 5,508 5,033 8,984 (5,233 ) 14,292 Selling and administrative expense 141 1,223 737 1,495 — 3,596 Research and development expense — 266 196 163 — 625 Interest expense (income) - net — 222 21 (13 ) 2 232 Other expense (income) - net — 27 2 (64 ) — (35 ) Equity in loss (earnings) of subsidiaries, net of tax (2,456 ) (793 ) (3,267 ) (666 ) 7,182 — Intercompany expense (income) - net 336 (452 ) 1,239 (1,123 ) — — Income (loss) before income taxes 1,979 924 2,693 3,762 (7,213 ) 2,145 Income tax expense (benefit) — 103 (73 ) 145 (11 ) 164 Net income (loss) 1,979 821 2,766 3,617 (7,202 ) 1,981 Less net loss (income) for noncontrolling interests — — — (3 ) 1 (2 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,979 $ 821 $ 2,766 $ 3,614 $ (7,201 ) $ 1,979 Other comprehensive income (loss) (964 ) 1 (947 ) (1,170 ) 2,116 (964 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 1,015 $ 822 $ 1,819 $ 2,444 $ (5,085 ) $ 1,015 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,990 $ 6,885 $ 13,521 $ (4,844 ) $ 22,552 Cost of products sold — 5,519 5,075 9,882 (4,830 ) 15,646 Selling and administrative expense 171 1,246 743 1,650 — 3,810 Litigation settlements — 644 — — — 644 Research and development expense — 240 202 205 — 647 Interest expense (income) - net — 225 25 (29 ) 6 227 Other expense (income) - net — (17 ) (81 ) (85 ) — (183 ) Equity in loss (earnings) of subsidiaries, net of tax (2,191 ) (663 ) (2,654 ) (292 ) 5,800 — Intercompany expense (income) - net 227 (263 ) 855 (819 ) — — Income (loss) before income taxes 1,793 59 2,720 3,009 (5,820 ) 1,761 Income tax expense (benefit) — (100 ) 76 (11 ) (7 ) (42 ) Net income (loss) 1,793 159 2,644 3,020 (5,813 ) 1,803 Less net loss (income) for noncontrolling interests — — — (8 ) (2 ) (10 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,793 $ 159 $ 2,644 $ 3,012 $ (5,815 ) $ 1,793 Other comprehensive income (loss) (1,339 ) (197 ) (1,368 ) (1,646 ) 3,211 (1,339 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 454 $ (38 ) $ 1,276 $ 1,366 $ (2,604 ) $ 454 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2013 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,695 $ 6,421 $ 13,579 $ (4,649 ) $ 22,046 Cost of products sold — 5,227 4,784 10,010 (4,652 ) 15,369 Selling and administrative expense 32 1,400 749 1,705 — 3,886 Research and development expense — 255 200 189 — 644 Interest expense (income) - net — 271 28 (22 ) (6 ) 271 Other expense (income) - net — 8 4 (20 ) — (8 ) Equity in loss (earnings) of subsidiaries, net of tax (2,147 ) (657 ) (2,005 ) (277 ) 5,086 — Intercompany expense (income) - net 254 (155 ) (433 ) 334 — — Income (loss) before income taxes 1,861 346 3,094 1,660 (5,077 ) 1,884 Income tax expense (benefit) — (108 ) (90 ) 207 2 11 Net income (loss) 1,861 454 3,184 1,453 (5,079 ) 1,873 Less net loss (income) for noncontrolling interests — — — (9 ) (3 ) (12 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,861 $ 454 $ 3,184 $ 1,444 $ (5,082 ) $ 1,861 Other comprehensive income (loss) 404 221 475 262 (958 ) 404 Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 2,265 $ 675 $ 3,659 $ 1,706 $ (6,040 ) $ 2,265 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ — $ 26 $ 7 $ 235 $ — $ 268 Short-term investments — — 2 175 — 177 Accounts receivable - net — 512 1,030 1,937 — 3,479 Intercompany accounts receivable 1 842 3,888 2,928 (7,659 ) — Inventory — 357 651 1,395 (80 ) 2,323 Prepaid expenses and other current assets — 77 40 229 23 369 Total current assets 1 1,814 5,618 6,899 (7,716 ) 6,616 Property, plant and equipment - net — 930 750 1,885 — 3,565 Other noncurrent assets Goodwill — 1,355 6,264 5,860 — 13,479 Other intangible assets — 182 3,624 2,208 — 6,014 Deferred income taxes — 1,016 — 218 (872 ) 362 Investment in subsidiaries 29,627 13,001 60,139 10,163 (112,930 ) — Intercompany loans receivable — 8,641 1,573 44,835 (55,049 ) — Other assets — 527 122 346 — 995 Total assets $ 29,628 $ 27,466 $ 78,090 $ 72,414 $ (176,567 ) $ 31,031 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 408 $ — $ 18 $ — $ 426 Current portion of long-term debt — 1 240 1 — 242 Accounts payable — 392 260 1,106 — 1,758 Intercompany accounts payable 219 4,009 2,248 1,183 (7,659 ) — Accrued compensation — 77 53 236 — 366 Other current liabilities 1 644 318 875 (5 ) 1,833 Total current liabilities 220 5,531 3,119 3,419 (7,664 ) 4,625 Noncurrent liabilities Long-term debt — 7,088 675 17 1 7,781 Pension liabilities — 639 165 782 — 1,586 Other postretirement benefits liabilities — 245 118 77 — 440 Deferred income taxes — — 815 447 (872 ) 390 Intercompany loans payable 14,222 2,962 36,432 1,433 (55,049 ) — Other noncurrent liabilities — 346 200 432 — 978 Total noncurrent liabilities 14,222 11,280 38,405 3,188 (55,920 ) 11,175 Shareholders’ equity Eaton shareholders' equity 15,186 10,655 36,566 65,770 (112,991 ) 15,186 Noncontrolling interests — — — 37 8 45 Total equity 15,186 10,655 36,566 65,807 (112,983 ) 15,231 Total liabilities and equity $ 29,628 $ 27,466 $ 78,090 $ 72,414 $ (176,567 ) $ 31,031 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ 1 $ 173 $ 13 $ 594 $ — $ 781 Short-term investments — — 1 244 — 245 Accounts receivable - net — 500 955 2,212 — 3,667 Intercompany accounts receivable 2 759 3,822 4,101 (8,684 ) — Inventory — 397 637 1,445 (51 ) 2,428 Prepaid expenses and other current assets — 464 171 340 4 979 Total current assets 3 2,293 5,599 8,936 (8,731 ) 8,100 Property, plant and equipment - net — 972 756 2,022 — 3,750 Other noncurrent assets Goodwill — 1,355 6,263 6,275 — 13,893 Other intangible assets — 196 3,811 2,549 — 6,556 Deferred income taxes — 889 10 137 (808 ) 228 Investment in subsidiaries 26,612 12,238 58,684 9,185 (106,719 ) — Intercompany loans receivable — 7,542 2,249 40,635 (50,426 ) — Other assets — 473 142 387 — 1,002 Total assets $ 26,615 $ 25,958 $ 77,514 $ 70,126 $ (166,684 ) $ 33,529 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ — $ — $ 2 $ — $ 2 Current portion of long-term debt — 702 304 2 — 1,008 Accounts payable — 475 340 1,125 — 1,940 Intercompany accounts payable 117 4,087 3,443 1,037 (8,684 ) — Accrued compensation — 112 59 249 — 420 Other current liabilities 1 674 343 981 (14 ) 1,985 Total current liabilities 118 6,050 4,489 3,396 (8,698 ) 5,355 Noncurrent liabilities Long-term debt — 7,079 932 13 — 8,024 Pension liabilities — 726 183 903 — 1,812 Other postretirement benefits liabilities — 283 136 94 — 513 Deferred income taxes — — 1,160 549 (808 ) 901 Intercompany loans payable 10,711 2,723 36,162 830 (50,426 ) — Other noncurrent liabilities — 457 186 442 — 1,085 Total noncurrent liabilities 10,711 11,268 38,759 2,831 (51,234 ) 12,335 Shareholders’ equity Eaton shareholders' equity 15,786 8,640 34,266 63,854 (106,760 ) 15,786 Noncontrolling interests — — — 45 8 53 Total equity 15,786 8,640 34,266 63,899 (106,752 ) 15,839 Total liabilities and equity $ 26,615 $ 25,958 $ 77,514 $ 70,126 $ (166,684 ) $ 33,529 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (137 ) $ (46 ) $ (283 ) $ 2,841 $ (4 ) $ 2,371 Investing activities Capital expenditures for property, plant and equipment — (94 ) (146 ) (266 ) — (506 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — (36 ) (36 ) — (72 ) Sales (purchases) of short-term investment - net — — (2 ) 39 — 37 Investments in affiliates (1,482 ) — (1,176 ) (1,482 ) 4,140 — Loans to affiliates — (1,235 ) (39 ) (10,608 ) 11,882 — Repayments of loans from affiliates — 342 359 7,148 (7,849 ) — Proceeds from the sales of businesses — — — 1 — 1 Other - net — (50 ) 47 (32 ) — (35 ) Net cash provided by (used in) investing activities (1,482 ) (1,037 ) (993 ) (5,236 ) 8,173 (575 ) Financing activities Proceeds from borrowings — 408 — 17 — 425 Payments on borrowings — (724 ) (301 ) (2 ) — (1,027 ) Proceeds from borrowings from affiliates 3,322 6,885 997 678 (11,882 ) — Payments on borrowings from affiliates (48 ) (6,122 ) (1,282 ) (397 ) 7,849 — Capital contribution from affiliates — 1,176 1,482 1,482 (4,140 ) — Other intercompany financing activities — (688 ) 374 314 — — Cash dividends paid (1,026 ) — — — — (1,026 ) Cash dividends paid to affiliates — — — (4 ) 4 — Exercise of employee stock options 52 — — — — 52 Repurchase of shares (682 ) — — — — (682 ) Excess tax benefit from equity-based compensation — 1 — — — 1 Other - net — — — (10 ) — (10 ) Net cash provided by (used in) financing activities 1,618 936 1,270 2,078 (8,169 ) (2,267 ) Effect of currency on cash — — — (42 ) — (42 ) Total increase (decrease) in cash (1 ) (147 ) (6 ) (359 ) — (513 ) Cash at the beginning of the period 1 173 13 594 — 781 Cash at the end of the period $ — $ 26 $ 7 $ 235 $ — $ 268 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (93 ) $ (411 ) $ (218 ) $ 2,568 $ 32 $ 1,878 Investing activities Capital expenditures for property, plant and equipment — (127 ) (168 ) (337 ) — (632 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — — 2 — 2 Sales (purchases) of short-term investments - net — — 133 389 — 522 Investments in affiliates (753 ) — — (753 ) 1,506 — Loans to affiliates — (354 ) (162 ) (10,546 ) 11,062 — Repayments of loans from affiliates — 978 212 8,451 (9,641 ) — Proceeds from the sales of businesses — 93 175 14 — 282 Other - net — (47 ) 44 (28 ) — (31 ) Net cash provided by (used in) investing activities (753 ) 543 234 (2,808 ) 2,927 143 Financing activities Payments on borrowings — (553 ) (1 ) (28 ) — (582 ) Proceeds from borrowings from affiliates 2,628 7,599 808 27 (11,062 ) — Payments on borrowings from affiliates (476 ) (6,907 ) (1,875 ) (383 ) 9,641 — Capital contribution from affiliates — — 753 753 (1,506 ) — Other intercompany financing activities 217 (169 ) 302 (350 ) — — Cash dividends paid (929 ) — — — — (929 ) Cash dividends received from affiliates — — — 32 (32 ) — Exercise of employee stock options 54 — — — — 54 Repurchase of shares (650 ) — — — — (650 ) Excess tax benefit from equity-based compensation — 20 — — — 20 Other - net — — — (43 ) — (43 ) Net cash provided by (used in) financing activities 844 (10 ) (13 ) 8 (2,959 ) (2,130 ) Effect of currency on cash — — — (25 ) — (25 ) Total increase (decrease) in cash (2 ) 122 3 (257 ) — (134 ) Cash at the beginning of the period 3 51 10 851 — 915 Cash at the end of the period $ 1 $ 173 $ 13 $ 594 $ — $ 781 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2013 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (17 ) $ 860 $ 428 $ 1,067 $ (53 ) $ 2,285 Investing activities Capital expenditures for property, plant and equipment — (171 ) (119 ) (324 ) — (614 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — — (9 ) — (9 ) Sales (purchases) of short-term investments - net — 25 (95 ) (218 ) — (288 ) Loans to affiliates — (535 ) (545 ) (6,215 ) 7,295 — Repayments of loans from affiliates — 36 626 5,795 (6,457 ) — Proceeds from the sales of businesses — — — 777 — 777 Other - net — (41 ) (12 ) (15 ) — (68 ) Net cash provided by (used in) investing activities — (686 ) (145 ) (209 ) 838 (202 ) Financing activities Proceeds from borrowings — — — 9 — 9 Payments on borrowings — (1,048 ) (43 ) (5 ) — (1,096 ) Proceeds from borrowings from affiliates — 2,395 4,260 640 (7,295 ) — Payments on borrowings from affiliates — (2,921 ) (2,874 ) (662 ) 6,457 — Other intercompany financing activities 688 1,365 (1,630 ) (423 ) — — Cash dividends paid (796 ) — — — — (796 ) Cash dividends paid to affiliates — — — (53 ) 53 — Exercise of employee stock options 121 — — — — 121 Excess tax benefit from equity-based compensation — 32 — — — 32 Other - net — — — (6 ) — (6 ) Net cash provided by (used in) financing activities 13 (177 ) (287 ) (500 ) (785 ) (1,736 ) Effect of currency on cash — — — (9 ) — (9 ) Total increase (decrease) in cash (4 ) (3 ) (4 ) 349 — 338 Cash at the beginning of the period 7 54 14 502 — 577 Cash at the end of the period $ 3 $ 51 $ 10 $ 851 $ — $ 915

Summary of Significant Accoun25

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
General Information	General Information and Basis of Presentation Eaton Corporation plc (Eaton or the Company) is a power management company with 2015 net sales of $20.9 billion . The Company provides energy-efficient solutions that help its customers effectively manage electrical, hydraulic and mechanical power more efficiently, safely and sustainably. Eaton has approximately 97,000 employees in over 60 countries and sells products to customers in more than 175 countries. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States. Preparation of the consolidated financial statements requires management to make estimates and assumptions that affect amounts reported in the consolidated financial statements and notes. Actual results could differ from these estimates. Management has evaluated subsequent events through the date the consolidated financial statements were filed with the Securities Exchange Commission. The consolidated financial statements include the accounts of Eaton and all subsidiaries and other entities it controls. Intercompany transactions and balances have been eliminated. The equity method of accounting is used for investments in associate companies where the Company has significant influence and generally a 20% to 50% ownership interest. Equity investments are evaluated for impairment whenever events or circumstances indicate the book value of the investment exceeds fair value. An impairment would exist if there is an other-than-temporary decline in value. These associate companies are not material either individually, or in the aggregate, to Eaton's consolidated financial statements. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities. In the ordinary course of business, the Company leases certain real properties and equipment, as described in Note 8. Eaton's functional currency is United States Dollars (USD). The functional currency for most subsidiaries is their local currency. Financial statements for these subsidiaries are translated at year-end exchange rates as to assets and liabilities and weighted-average exchange rates as to revenues and expenses. The resulting translation adjustments are recognized in Accumulated other comprehensive loss. During the fourth quarter of 2015, the Company early adopted Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the Company's consolidated balance sheet starting in 2017. The Company elected to apply this standard prospectively for 2015 financial statements. As a result, prior periods were not retrospectively adjusted. Certain prior year amounts have been reclassified to conform to the current year presentation.
Business Description and Basis of Presentation	Eaton Corporation plc (Eaton or the Company) is a power management company with 2015 net sales of $20.9 billion . The Company provides energy-efficient solutions that help its customers effectively manage electrical, hydraulic and mechanical power more efficiently, safely and sustainably. Eaton has approximately 97,000 employees in over 60 countries and sells products to customers in more than 175 countries. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States. Preparation of the consolidated financial statements requires management to make estimates and assumptions that affect amounts reported in the consolidated financial statements and notes. Actual results could differ from these estimates. Management has evaluated subsequent events through the date the consolidated financial statements were filed with the Securities Exchange Commission.
Consolidation Policy	The consolidated financial statements include the accounts of Eaton and all subsidiaries and other entities it controls. Intercompany transactions and balances have been eliminated. The equity method of accounting is used for investments in associate companies where the Company has significant influence and generally a 20% to 50% ownership interest. Equity investments are evaluated for impairment whenever events or circumstances indicate the book value of the investment exceeds fair value. An impairment would exist if there is an other-than-temporary decline in value. These associate companies are not material either individually, or in the aggregate, to Eaton's consolidated financial statements. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities. In the ordinary course of business, the Company leases certain real properties and equipment, as described in Note 8.
Foreign Currency Translation	Eaton's functional currency is United States Dollars (USD). The functional currency for most subsidiaries is their local currency. Financial statements for these subsidiaries are translated at year-end exchange rates as to assets and liabilities and weighted-average exchange rates as to revenues and expenses. The resulting translation adjustments are recognized in Accumulated other comprehensive loss.
Reclassifications	Certain prior year amounts have been reclassified to conform to the current year presentation.
Revenue Recognition	Revenue Recognition Sales of products are recognized when a sales agreement is in place, products have been shipped to unaffiliated customers and title has transferred in accordance with shipping terms, the selling price is fixed and determinable and collectability is reasonably assured, all significant related acts of performance have been completed, and no other significant uncertainties exist. Shipping and handling costs billed to customers are included in Net sales and the related costs in Cost of products sold. Although the majority of the sales agreements contain standard terms and conditions, there are agreements that contain multiple elements or non-standard terms and conditions. As a result, judgment is required to determine the appropriate accounting, including whether the deliverables specified in these agreements should be treated as separate units of accounting for recognition purposes, and, if so, how the sales price should be allocated among the elements and when to recognize sales for each element. For delivered elements, sales generally are recognized only when the delivered elements have standalone value and there are no uncertainties regarding customer acceptance. Sales for service contracts generally are recognized as the services are provided. Eaton records reductions to revenue for customer and distributor incentives, primarily comprised of rebates, at the time of the initial sale. Rebates are estimated based on sales terms, historical experience, trend analysis, and projected market conditions in the various markets served. The rebate programs offered vary across businesses due to the numerous markets Eaton serves, but the most common incentives relate to amounts paid or credited to customers for achieving defined volume levels.
Goodwill and Indefinite Life Intangible Assets	Goodwill and Indefinite Life Intangible Assets Goodwill is evaluated annually for impairment as of July 1 using either a quantitative or qualitative analysis. Goodwill is tested for impairment at the reporting unit level, which is equivalent to Eaton's operating segments and based on the net assets for each segment, including goodwill and intangible assets. Goodwill is assigned to each operating segment, as this represents the lowest level that constitutes a business and is the level at which management regularly reviews the operating results. The Company performs a quantitative analysis using a discounted cash flow model and other valuation techniques, but may elect to perform a qualitative analysis. The discounted cash flow model considers forecasted cash flows discounted at an estimated weighted-average cost of capital. The forecasted cash flows are based on the Company's long-term operating plan and a terminal value is 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 reporting unit. Sensitivity analyses are performed in order to assess the reasonableness of the assumptions and the resulting estimated fair values. Additionally, goodwill is evaluated for impairment whenever an event occurs or circumstances change that would indicate that it is more likely than not that the fair value of an operating segment is less than its carrying amount. Goodwill impairment testing for 2015 and 2014 was performed using a qualitative analysis, which is performed by assessing certain trends and factors, including projected market outlook and growth rates, forecasted and actual sales and operating profit margins, discount rates, industry data, and other relevant qualitative factors. These trends and factors are compared to, and based on, the assumptions used in the most recent quantitative assessment, performed in 2013. The results of these qualitative analyses did not indicate a need to perform a quantitative analysis. Based on qualitative analyses performed in 2015 and 2014 and a quantitative analysis performed in 2013, the fair values of Eaton's reporting units continue to substantially exceed the respective carrying amounts. Indefinite life intangible assets consist of trademarks. They are evaluated annually for impairment as of July 1 using either a quantitative or qualitative analysis to determine whether their fair values exceed their respective carrying amounts. Indefinite life intangible asset impairment testing for 2015 and 2014 was performed using a quantitative analysis. The Company determines the fair value of these assets using a royalty relief methodology similar to that employed when the associated assets were acquired, but using updated estimates of future sales, cash flows and profitability. Additionally, indefinite life intangible assets are evaluated for impairment whenever an event occurs or circumstances change that would indicate that it is more likely than not that the asset is impaired. For 2015 and 2014 , the fair value of indefinite lived intangible assets substantially exceeded the respective carrying value. For additional information about goodwill and other intangible assets, see Note 5.
Other Long-Lived Assets	Other Long-Lived Assets Depreciation and amortization for property, plant and equipment, and intangible assets subject to amortization, are generally computed by the straight-line method and included in Cost of products sold, Selling and administrative expense, and Research and development expense, as appropriate. Cost of buildings are depreciated generally over 40 years and machinery and equipment over 3 to 10 years . At December 31, 2015 , the weighted-average amortization period for intangible assets subject to amortization was 17 years for patents and technology, primarily as a result of the long life of aircraft platforms; 17 years for customer relationships; and 16 years for trademarks. Software is generally amortized up to a life of 10 years . Other long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Upon indications of impairment, assets and liabilities are grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. The asset group would be considered impaired when the estimated future net undiscounted cash flows generated by the asset group are less than its carrying value. Determining asset groups and underlying cash flows requires the use of significant judgment.
Retirement Benefits Plans	Retirement Benefits Plans For the principal pension plans in the United States, Canada, Puerto Rico and the United Kingdom, the Company uses a market-related value of plan assets to calculate the expected return on assets used to determine net periodic benefit costs. The market-related value of plan assets is a calculated value that recognizes changes in the fair value of plan assets over a five year period. All other plans use fair value of plan assets. Net actuarial gains or losses are amortized to expense on a plan-by-plan basis when they exceed the accounting corridor. The Company’s corridors are set at either 8% or 10% , depending on the plan, of the greater of the plan assets or benefit obligations. Gains or losses outside of the corridor are subject to amortization over an average employee future service period that differs by plan, but is approximately 11 years on a weighted average basis. If most or all of the plan’s participants are no longer actively accruing benefits, the average life expectancy is used.
Warranty Accruals	Warranty Accruals Product warranty accruals are established at the time the related sale is recognized through a charge to Cost of products sold. Warranty accrual estimates are based primarily on historical warranty claim experience and specific customer contracts. Provisions for warranty accruals are comprised of basic warranties for products sold, as well as accruals for product recalls and other events when they are known and estimable. See Note 8 for additional information about warranty accruals.
Asset Retirement Obligations	Asset Retirement Obligations A conditional asset retirement obligation is recognized at fair value when incurred if the fair value of the liability can be reasonably estimated. Uncertainty about the timing or method of settlement of a conditional asset retirement obligation would be considered in the measurement of the liability when sufficient information exists. Eaton believes that for substantially all of its asset retirement obligations, there is an indeterminate settlement date because the range of time over which the Company may settle the obligation is unknown or cannot be estimated. A liability for these obligations will be recognized when sufficient information is available to estimate fair value.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the difference between the financial statement and tax basis of the respective assets and liabilities, using enacted tax rates in effect for the year when the differences are expected to reverse. Deferred income tax assets are recognized for income tax loss carryforwards and income tax credit carryforwards. Judgment is required in determining and evaluating income tax provisions and valuation allowances for deferred income tax assets. Eaton recognizes the income tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Eaton evaluates and adjusts these accruals based on changing facts and circumstances. Eaton recognizes interest and penalties related to unrecognized income tax benefits in the provision for income tax expense. Penalties on unrecognized income tax benefits have been accrued for jurisdictions where penalties are automatically applied to any deficiency, regardless of the merit of the position. For additional information about income taxes, see Note 9.
Equity-Based Compensation	Equity-Based Compensation Eaton recognizes equity-based compensation expense based on the grant date fair value of the award. Awards with service conditions are expensed over the period during which an employee is required to provide service in exchange for the award. Awards with both service and performance conditions are expensed over the period an employee is required to provide service based on the number of units for which achievement of the performance objective is probable. Participants awarded restricted stock units (RSUs) do not receive dividends; therefore, their fair value is determined by reducing the closing market price of the Company’s ordinary shares on the date of grant by the present value of the estimated dividends had they been paid. The RSUs entitle the holder to receive one ordinary share for each RSU upon vesting, generally over three or four years. The fair value of restricted stock awards (RSAs) and performance share units (PSUs) are determined based on the closing market price of the Company’s ordinary shares at the date of grant. RSAs are issued and outstanding at the time of grant, but remain subject to forfeiture until vested, generally over three or four years. PSUs are entitled to receive one ordinary share for each PSU that vests based on satisfaction of a three-year service period and the achievement of certain performance metrics. Stock options are granted with an exercise price equal to the closing market price of Eaton ordinary shares on the date of grant. The fair value of stock options is determined using a Black-Scholes option-pricing model, which incorporates assumptions regarding the expected volatility, the expected option life, the risk-free interest rate, and the expected dividend yield. See Note 11 for additional information about equity-based compensation.
Derivative Financial Instruments and Hedging Activities	Derivative Financial Instruments and Hedging Activities Eaton uses derivative financial instruments to manage the exposure to the volatility in raw material costs, currency, and interest rates on certain debt. These instruments are marked to fair value in the accompanying Consolidated Balance Sheets. Changes in the fair value of derivative assets or liabilities (i.e., gains or losses) are recognized depending upon the type of hedging relationship and whether an instrument has been designated as a hedge. For those instruments that qualify for hedge accounting, Eaton designates the hedging instrument, based upon the exposure being hedged, as a cash flow hedge, a fair value hedge, or a hedge of a net investment in a foreign operation. Changes in fair value of these instruments that do not qualify for hedge accounting are recognized immediately in net income. See Note 13 for additional information about hedges and derivative financial instruments.
Recently Issued Accounting Pronouncement	Recently Issued Accounting Pronouncement In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (ASU 2014-09). This accounting standard supersedes all existing US GAAP revenue recognition guidance. Under ASU 2014-09, a company will recognize revenue when it transfers the control of promised goods or services to customers in an amount that reflects the consideration which the company expects to collect in exchange for those goods or services. ASU 2014-09 will require additional disclosures in the notes to the consolidated financial statements and is effective for annual and interim reporting periods beginning after December 15, 2016. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date (ASU 2015-14). This accounting standard defers the effective date of ASU 2014-09 for one year and permits early adoption as of the original effective date. Eaton is evaluating the impact of ASU 2014-09 and an estimate of the impact to the consolidated financial statements cannot be made at this time.

Acquisition Integration and R26

Acquisition Integration and Restructuring Charges (Tables)	12 Months Ended
	Dec. 31, 2015
Acquisition Integration and Restructuring Charges [Abstract]
Acquisition Integration Charges and Transaction Costs	A summary of these charges follows: 2015 2014 2013 Acquisition integration charges Electrical Products $ 25 $ 66 $ 44 Electrical Systems and Services 15 51 37 Hydraulics 2 12 36 Total business segments 42 129 117 Corporate 5 25 37 Total acquisition integration charges 47 154 154 Transaction costs Corporate — — 8 Financing fees — — 1 Total transaction costs — — 9 Total acquisition integration charges and transaction costs before income taxes $ 47 $ 154 $ 163 Total after income taxes $ 31 $ 102 $ 110 Per ordinary share - diluted $ 0.07 $ 0.21 $ 0.23

Restructuring Charges Summary o

Restructuring Charges Summary of Restructuring Charges (Tables)	12 Months Ended
	Dec. 31, 2015
Summary of restructuring charges [Abstract]
Restructuring Charges by Segment [Table Text Block]	A summary of restructuring charges by segment follows: 2015 Electrical Products $ 12 Electrical Systems & Services 29 Hydraulics 31 Aerospace 5 Vehicle 34 Corporate 18 Total $ 129
Restructuring Liability Rollforward [Table Text Block]	A summary of liabilities related to workforce reductions, plant closings and other associated costs announced in 2015 follows: Workforce reductions Plant closing and other Total Balance at December 31, 2014 $ — $ — $ — Liability recognized 112 17 129 Payments (59 ) (3 ) (62 ) Other adjustments 1 (14 ) (13 ) Balance at December 31, 2015 $ 54 $ — $ 54

Goodwill and Other Intangible28

Goodwill and Other Intangible Assets Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Rollforward of goodwill	Changes in the carrying amount of goodwill by segment follow: Electrical Products Electrical Systems and Services Hydraulics Aerospace Vehicle Total December 31, 2013 $ 7,189 $ 4,517 $ 1,385 $ 1,048 $ 356 $ 14,495 Goodwill written off from sale of businesses — — — (78 ) — (78 ) Translation (249 ) (203 ) (58 ) (8 ) (6 ) (524 ) December 31, 2014 6,940 4,314 1,327 962 350 13,893 Additions 31 20 — — — 51 Reclassifications (106 ) 106 — — — — Translation (223 ) (161 ) (68 ) (6 ) (7 ) (465 ) December 31, 2015 $ 6,642 $ 4,279 $ 1,259 $ 956 $ 343 $ 13,479
Summary of other intangible assets	A summary of other intangible assets follows: 2015 2014 Historical cost Accumulated amortization Historical cost Accumulated amortization Intangible assets not subject to amortization Trademarks $ 1,661 $ 1,844 Intangible assets subject to amortization Customer relationships $ 3,544 $ 1,010 $ 3,674 $ 834 Patents and technology 1,447 511 1,494 440 Trademarks 1,113 311 980 250 Other 103 22 103 15 Total intangible assets subject to amortization $ 6,207 $ 1,854 $ 6,251 $ 1,539
Expense related to intangible assets subject to amortization in 2014, and for each of the next five years	Amortization expense related to intangible assets subject to amortization in 2015 , and estimated amortization expense for each of the next five years, follows: 2015 $ 401 2016 394 2017 384 2018 364 2019 357 2020 352

Debt Debt (Tables)

Debt Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Summary of long-term debt, including the current portion	A summary of long-term debt, including the current portion, follows: 2015 2014 5.45% debentures due 2015 $ — $ 300 4.65% notes due 2015 — 100 0.95% senior notes due 2015 — 600 2.375% debentures due 2016 240 240 5.30% notes due 2017 ($150 converted to floating rate by interest rate swap) 250 250 6.10% debentures due 2017 289 289 1.50% senior notes due 2017 ($750 converted to floating rate by interest rate swap) 1,000 1,000 5.60% notes due 2018 ($415 converted to floating rate by interest rate swap) 450 450 4.215% Japanese Yen notes due 2018 83 84 6.95% notes due 2019 ($300 converted to floating rate by interest rate swap) 300 300 3.875% debentures due 2020 ($150 converted to floating rate by interest rate swap) 239 239 3.47% notes due 2021 ($275 converted to floating rate by interest rate swap) 300 300 8.10% debentures due 2022 100 100 2.75% senior notes due 2022 ($1,350 converted to floating rate by interest rate swap) 1,600 1,600 3.68% notes due 2023 ($200 converted to floating rate by interest rate swap) 300 300 6.50% debentures due 2025 145 145 7.65% debentures due 2029 ($50 converted to floating rate by interest rate swap) 200 200 4.00% senior notes due 2032 700 700 5.45% debentures due 2034 ($25 converted to floating rate by interest rate swap) 136 136 5.80% notes due 2037 240 240 4.15% senior notes due 2042 1,000 1,000 5.25% to 8.875% notes (maturities ranging from 2018 to 2035, including $50 converted to floating rate by interest rate swap) 239 239 Other 212 220 Total long-term debt 8,023 9,032 Less current portion of long-term debt (242 ) (1,008 ) Long-term debt less current portion $ 7,781 $ 8,024
Mandatory maturities of long-term debt for each of the next five years	Maturities of long-term debt for each of the next five years follow: 2016 $ 242 2017 1,544 2018 576 2019 340 2020 241
Interest paid on debt	Interest paid on debt follows: 2015 $ 271 2014 296 2013 294

Retirement Benefits Plans (Tabl

Retirement Benefits Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Obligations and funded status	Obligations and Funded Status United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Funded status Fair value of plan assets $ 2,934 $ 3,086 $ 1,472 $ 1,535 $ 93 $ 116 Benefit obligations (3,829 ) (4,047 ) (2,175 ) (2,337 ) (575 ) (676 ) Funded status $ (895 ) $ (961 ) $ (703 ) $ (802 ) $ (482 ) $ (560 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 11 $ 14 $ 57 $ 77 $ — $ — Current liabilities (57 ) (16 ) (23 ) (26 ) (42 ) (47 ) Non-current liabilities (849 ) (959 ) (737 ) (853 ) (440 ) (513 ) Total $ (895 ) $ (961 ) $ (703 ) $ (802 ) $ (482 ) $ (560 ) Amounts recognized in Accumulated other comprehensive loss (pretax) Net actuarial loss $ 1,322 $ 1,377 $ 644 $ 695 $ 95 $ 176 Prior service cost (credit) 5 5 9 11 (74 ) (86 ) Total $ 1,327 $ 1,382 $ 653 $ 706 $ 21 $ 90
Change in benefit obligations	Change in Benefit Obligations United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 4,047 $ 3,625 $ 2,337 $ 2,127 $ 676 $ 867 Service cost 123 117 71 66 6 13 Interest cost 156 162 72 85 24 32 Actuarial (gain) loss (179 ) 470 (23 ) 355 (66 ) (36 ) Gross benefits paid (318 ) (329 ) (100 ) (106 ) (86 ) (91 ) Currency translation — — (182 ) (190 ) (8 ) (4 ) Plan amendments — 2 — — (1 ) (84 ) Other — — — — 30 (21 ) Balance at December 31 $ 3,829 $ 4,047 $ 2,175 $ 2,337 $ 575 $ 676 Accumulated benefit obligation $ 3,672 $ 3,894 $ 2,049 $ 2,181
Change in plan assets	Change in Plan Assets United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 3,086 $ 2,940 $ 1,535 $ 1,432 $ 116 $ 138 Actual return on plan assets (55 ) 226 29 191 1 4 Employer contributions 221 248 109 114 31 40 Gross benefits paid (318 ) (329 ) (100 ) (106 ) (86 ) (91 ) Currency translation — — (101 ) (96 ) — — Other — 1 — — 31 25 Balance at December 31 $ 2,934 $ 3,086 $ 1,472 $ 1,535 $ 93 $ 116
Components of pension plans with accumulated benefit obligations in excess of plan assets	The components of pension plans with an accumulated benefit obligation in excess of plan assets at December 31 follow: United States pension liabilities Non-United States pension liabilities 2015 2014 2015 2014 Projected benefit obligation $ 3,376 $ 3,557 $ 1,387 $ 1,524 Accumulated benefit obligation 3,219 3,403 1,328 1,446 Fair value of plan assets 2,470 2,581 650 673
Changes in pension and other postretirement benefits liabilities recognized in Accumulated other comprehensive loss	Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2015 2014 2015 2014 2015 2014 Balance at January 1 $ 1,382 $ 1,054 $ 706 $ 528 $ 90 $ 184 Prior service cost arising during the year — 2 — — (1 ) (84 ) Net loss (gain) arising during the year 138 490 47 262 (62 ) (34 ) Currency translation — — (58 ) (55 ) (4 ) (1 ) Less amounts included in expense during the year (193 ) (164 ) (42 ) (29 ) (2 ) 25 Net change for the year (55 ) 328 (53 ) 178 (69 ) (94 ) Balance at December 31 $ 1,327 $ 1,382 $ 653 $ 706 $ 21 $ 90
Benefits expense	Benefits Expense United States pension benefit expense Non-United States pension benefit expense Other postretirement benefits expense 2015 2014 2013 2015 2014 2013 2015 2014 2013 Service cost $ 123 $ 117 $ 128 $ 71 $ 66 $ 62 $ 6 $ 13 $ 20 Interest cost 156 162 147 72 85 80 24 32 35 Expected return on plan assets (262 ) (246 ) (226 ) (99 ) (98 ) (85 ) (5 ) (6 ) (6 ) Amortization 119 93 133 40 27 27 2 6 14 136 126 182 84 80 84 27 45 63 Settlements, curtailments and other 74 71 53 2 2 2 — (31 ) — Total expense $ 210 $ 197 $ 235 $ 86 $ 82 $ 86 $ 27 $ 14 $ 63
Estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost	The estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost in 2016 follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities Actuarial loss $ 165 $ 34 $ 5 Prior service cost (credit) 1 1 (14 ) Total $ 166 $ 35 $ (9 )
Assumptions used to determine other postretirement obligations and expense	Pension Plans United States pension plans Non-United States pension plans 2015 2014 2013 2015 2014 2013 Assumptions used to determine benefit obligation at year-end Discount rate 4.22 % 3.97 % 4.67 % 3.46 % 3.33 % 4.20 % Rate of compensation increase 3.18 % 3.16 % 3.16 % 3.12 % 3.13 % 3.12 % Assumptions used to determine expense Discount rate 3.97 % 4.67 % 3.97 % 3.33 % 4.20 % 4.17 % Expected long-term return on plan assets 8.50 % 8.40 % 8.45 % 6.92 % 7.00 % 6.92 % Rate of compensation increase 3.16 % 3.16 % 3.16 % 3.13 % 3.12 % 3.09 %
Assumptions used to determine other postretirement benefits obligations and expense	Assumptions used to determine other postretirement benefits obligations and expense follow: Other postretirement benefits plans 2015 2014 2013 Assumptions used to determine benefit obligation at year-end Discount rate 4.04 % 3.79 % 4.48 % Health care cost trend rate assumed for next year 7.10 % 6.31 % 6.64 % Ultimate health care cost trend rate 4.75 % 4.77 % 4.77 % Year ultimate health care cost trend rate is achieved 2025 2024 2023 Assumptions used to determine expense Discount rate 3.79 % 4.48 % 3.79 % Initial health care cost trend rate 6.31 % 6.64 % 6.96 % Ultimate health care cost trend rate 4.77 % 4.77 % 4.53 % Year ultimate health care cost trend rate is achieved 2024 2023 2022
1-percentage change in the assumed health care cost trend rates	A 1-percentage point change in the assumed health care cost trend rates would have the following effects: 1% increase 1% decrease Effect on total service and interest cost $ 1 $ (1 ) Effect on other postretirement liabilities 17 (16 )
Employer contributions to pension plans	Contributions to pension plans that Eaton expects to make in 2016 , and made in 2015 , 2014 and 2013 , follow: 2016 2015 2014 2013 United States plans $ 59 $ 221 $ 248 $ 196 Non-United States plans 103 109 114 145 Total contributions $ 162 $ 330 $ 362 $ 341
Expected pension and other postretirement benefit payments and expected subsidy	For other postretirement benefits liabilities, the expected subsidy receipts related to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, would reduce the gross payments listed below. Estimated United States pension payments Estimated non-United States pension payments Estimated other postretirement benefit payments Gross Medicare prescription drug subsidy 2016 $ 334 $ 81 $ 65 $ (5 ) 2017 270 82 61 (4 ) 2018 280 85 57 (4 ) 2019 287 86 52 (3 ) 2020 292 89 48 (2 ) 2021 - 2025 1,515 491 199 (10 )
Fair value of pension plan assets	A summary of the fair value of pension plan assets at December 31, 2015 and 2014 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Common collective trusts Non-United States equity and global equities $ 1,347 $ — $ 1,347 $ — United States equity 953 — 953 — Fixed income 514 — 514 — Exchange traded funds 158 — 158 — Fixed income securities 357 — 357 — United States treasuries 105 105 — — Bank loans 136 — 136 — Real estate securities 251 244 — 7 Equity securities 98 98 — — Cash equivalents 246 17 229 — Hedge funds 92 — — 92 Exchange traded funds 49 49 — — Other 100 — 14 86 Total pension plan assets $ 4,406 $ 513 $ 3,708 $ 185 Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2014 Common collective trusts Non-United States equity and global equities $ 1,458 $ — $ 1,458 $ — United States equity 1,005 — 1,005 — Fixed income 646 — 646 — Exchange traded funds 138 — 138 — Fixed income securities 398 — 398 — United States treasuries 106 106 — — Bank loans 128 — 128 — Real estate securities 263 257 — 6 Equity securities 92 92 — — Cash equivalents 218 8 210 — Hedge funds 54 — — 54 Exchange traded funds 50 50 — — Other 65 — 5 60 Total pension plan assets $ 4,621 $ 513 $ 3,988 $ 120
Fair value measurement of plan assets using significant unobservable inputs	The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2014 and 2015 due to the following: Real Estate Hedge Funds Other Total Balance at December 31, 2013 $ 6 $ — $ 94 $ 100 Actual return on plan assets: Gains (losses) relating to assets still held at year-end — 1 (3 ) (2 ) Purchases, sales, settlements - net — 53 — 53 Transfers into or out of Level 3 — — (31 ) (31 ) Balance at December 31, 2014 6 54 60 120 Actual return on plan assets: Gains (losses) relating to assets still held at year-end 1 (5 ) (2 ) (6 ) Purchases, sales, settlements - net — 43 37 80 Transfers into or out of Level 3 — — (9 ) (9 ) Balance at December 31, 2015 $ 7 $ 92 $ 86 $ 185
Fair value of other postretirement benefits plan assets	A summary of the fair value of other postretirement benefits plan assets at December 31, 2015 and 2014 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Common collective trusts Global equities $ 44 $ — $ 44 $ — Fixed income securities 18 — 18 — United States treasuries 20 20 — — Cash equivalents 11 11 — — Total other postretirement benefits plan assets $ 93 $ 31 $ 62 $ — 2014 Common collective trusts Global equities $ 54 $ — $ 54 $ — Fixed income securities 24 — 24 — United States treasuries 37 37 — — Cash equivalents 1 1 — — Total other postretirement benefits plan assets $ 116 $ 38 $ 78 $ —
Employer contributions to defined contribution benefit plans, charged to expense	The total contributions related to these plans are charged to expense and were as follows: 2015 $ 137 2014 141 2013 121

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies [Abstract]
Current and long-term warranty accruals	A summary of the current and long-term warranty accruals follows: 2015 2014 2013 Balance at January 1 $ 213 $ 189 $ 185 Provision 104 125 107 Settled (114 ) (120 ) (99 ) Other (8 ) 19 (4 ) Balance at December 31 $ 195 $ 213 $ 189
Future minimum rental commitments for noncancelable operating leases	A summary of minimum rental commitments at December 31, 2015 under noncancelable operating leases, which expire at various dates and in most cases contain renewal options, for each of the next five years and thereafter in the aggregate, follow: 2016 $ 151 2017 116 2018 87 2019 49 2020 32 Thereafter 55 Total noncancelable lease commitments $ 490
Rental expense	A summary of rental expense follows: 2015 $ 225 2014 244 2013 241

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Income (loss) before income taxes	Income (loss) before income taxes 2015 2014 2013 Ireland $ (608 ) $ (332 ) $ 184 Foreign 2,753 2,093 1,700 Total income before income taxes $ 2,145 $ 1,761 $ 1,884
Income tax (benefit) expense	Income tax expense (benefit) 2015 2014 2013 Current Ireland $ 8 $ (13 ) $ 17 United States Federal 88 87 89 State and local 22 41 7 Foreign - other 240 239 244 Total current income tax expense 358 354 357 Deferred Ireland 1 2 — United States Federal (65 ) (224 ) (295 ) State and local (6 ) (49 ) (23 ) Foreign - other (124 ) (125 ) (28 ) Total deferred income tax benefit (194 ) (396 ) (346 ) Total income tax expense (benefit) $ 164 $ (42 ) $ 11
Reconciliations of income taxes from the appropriate statutory rate	Reconciliations of income taxes from the Ireland national statutory rate of 25% to the consolidated effective income tax rate follow: 2015 2014 2013 Income taxes at the applicable statutory rate 25.0 % 25.0 % 25.0 % Ireland operations Ireland tax on trading income (0.4 )% (0.1 )% (1.4 )% Nondeductible interest expense 7.9 % 4.8 % — % United States operations United States (loss) income (0.4 )% (2.8 )% (2.8 )% Nondeductible goodwill - Aerospace divestitures — % 1.4 % — % Credit for research activities (0.8 )% (1.0 )% (2.0 )% Other - net 5.4 % 1.5 % 1.3 % Other foreign operations United States foreign tax credit (0.8 )% (1.1 )% (1.8 )% Other foreign operations (earnings taxed at other than the applicable statutory tax rate) (25.1 )% (24.8 )% (17.6 )% Other foreign operations - other items (0.5 )% (1.0 )% 0.2 % Worldwide operations Adjustments to tax liabilities (1.4 )% (1.7 )% (1.1 )% Adjustments to valuation allowances (1.2 )% (2.6 )% 0.8 % Effective income tax expense (benefit) rate 7.7 % (2.4 )% 0.6 %
Worldwide income tax payments	Worldwide income tax payments follow: 2015 $ 302 2014 258 2013 272
Components of current and long-term deferred income taxes	Components of current and noncurrent deferred income taxes follow: 2015 2014 Noncurrent assets and liabilities Current assets and liabilities Noncurrent assets and liabilities Accruals and other adjustments Employee benefits $ 808 $ 148 $ 773 Depreciation and amortization (1,824 ) — (2,010 ) Other accruals and adjustments 717 476 282 United States federal income tax loss carryforwards 20 — 58 United States federal income tax credit carryforwards 183 — 150 United States state and local tax loss carryforwards and tax credit carryforwards 63 — 76 Other foreign tax loss carryforwards 2,265 — 2,112 Other foreign income tax credit carryforwards 70 — 49 Valuation allowance for income tax loss and income tax credit carryforwards (2,315 ) (24 ) (2,134 ) Other valuation allowances (15 ) (7 ) (29 ) Total deferred income taxes $ (28 ) $ 593 $ (673 )
United States federal income tax loss carryforwards and income tax credit carryforwards and expiration dates	These carryforwards and their respective expiration dates are summarized below: 2016 through 2020 2021 through 2025 2026 through 2030 2031 through 2035 2036 Not subject to expiration Valuation allowance United States federal income tax loss carryforwards $ — $ — $ 35 $ 415 $ — $ — $ — United States federal deferred income tax assets for income tax loss carryforwards — — 12 107 — — (12 ) United States federal deferred income tax assets for income tax loss carryforwards after ASU 2013-11 — — 12 8 — — (12 ) United States federal income tax credit carryforwards 28 69 27 108 21 30 (66 ) United States federal income tax credit carryforwards after ASU 2013-11 28 69 25 40 21 — (66 )
United States state and local tax loss carryforwards and tax credit carryforwards and expiration dates	The deferred tax assets for these carryforwards and their respective expiration dates are summarized below: 2016 2021 2026 2031 2036 Not subject to expiration Valuation allowance United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax effect $ 7 $ 17 $ 12 $ 9 $ — $ — $ (18 ) United States state and local deferred after ASU 2013-11 — 12 12 9 — — (18 ) United States state and local income tax credit carryforwards - net of federal tax effect 10 10 6 3 5 — (16 ) United States state and local income tax 8 9 6 2 5 — (16 )
Non-United States subsidiaries tax loss carryforwards and income tax credit carryforwards and expiration dates	These carryforwards and their respective expiration dates are summarized below: 2016 2021 2026 2031 Not subject to expiration Valuation allowance Non-United States income tax loss carryforwards $ 125 $ 146 $ 3 $ — $ 10,092 $ — Non-United States deferred income tax assets for income tax loss carryforwards 33 35 1 — 2,196 (2,171 ) Non-United States income tax credit carryforwards 7 15 16 — 32 (32 )
Summary of gross unrecognized income tax benefits	A summary of gross unrecognized income tax benefits follows: 2015 2014 2013 Balance at January 1 $ 493 $ 479 $ 444 Increases and decreases as a result of positions taken during prior years Transfers from valuation allowances — (3 ) 13 Other increases, including currency translation 34 37 7 Other decreases, including currency translation (34 ) (3 ) (7 ) Balances related to acquired businesses (1 ) (3 ) 2 Increases as a result of positions taken during the current year 109 65 35 Decreases relating to settlements with tax authorities — (51 ) (6 ) Decreases as a result of a lapse of the applicable statute of limitations (17 ) (28 ) (9 ) Balance at December 31 $ 584 $ 493 $ 479

Eaton Shareholders' Equity (Tab

Eaton Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Comprehensive Income (Loss)	The following table summarizes the pre-tax and after-tax amounts recognized in Comprehensive income (loss): 2015 2014 2013 Pre-tax After-tax Pre-tax After-tax Pre-tax After-tax Currency translation and related hedging instruments $ (1,080 ) $ (1,078 ) $ (1,014 ) $ (1,019 ) $ (30 ) $ (28 ) Pensions and other postretirement benefits Prior service credit (cost) arising during the year 1 1 82 51 (6 ) (4 ) Net (loss) gain arising during the year (123 ) (89 ) (718 ) (519 ) 456 277 Currency translation 62 46 56 47 (5 ) (4 ) Other — (3 ) — (4 ) 2 16 Amortization of actuarial loss and prior service cost reclassified to earnings 237 156 168 110 229 144 177 111 (412 ) (315 ) 676 429 Cash flow hedges Gain (loss) on derivatives designated as cash flow hedges 20 13 (3 ) (2 ) 6 3 Changes in cash flow hedges reclassified to earnings (16 ) (10 ) (5 ) (3 ) — — Cash flow hedges, net of reclassification adjustments 4 3 (8 ) (5 ) 6 3 Other comprehensive (loss) income attributable to Eaton ordinary shareholders $ (899 ) $ (964 ) $ (1,434 ) $ (1,339 ) $ 652 $ 404
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The changes in Accumulated other comprehensive loss follow: Currency translation and related hedging instruments Pensions and other postretirement benefits Cash flow hedges Total Balance at December 31, 2014 $ (1,414 ) $ (1,485 ) $ — $ (2,899 ) Other comprehensive (loss) income before reclassifications (1,078 ) (45 ) 13 (1,110 ) Amounts reclassified from Accumulated other comprehensive loss (income) — 156 (10 ) 146 Net current-period Other comprehensive (loss) income (1,078 ) 111 3 (964 ) Balance at December 31, 2015 $ (2,492 ) $ (1,374 ) $ 3 $ (3,863 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	The reclassifications out of Accumulated other comprehensive loss follow: December 31, 2015 Consolidated Statements of Income classification Amortization of defined benefit pension and other postretirement benefits items Actuarial loss and prior service cost $ (237 ) 1 Tax benefit 81 Total, net of tax (156 ) Gains and (losses) on cash flow hedges Currency exchange contracts 16 Cost of products sold Tax expense (6 ) Total, net of tax 10 Total reclassifications for the period $ (146 ) 1 These components of Accumulated other comprehensive loss are included in the computation of net periodic benefit cost. See Note 7 for additional information about defined benefit pension and other postretirement benefits items.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	A summary of the calculation of net income per share attributable to Eaton ordinary shareholders follows: (Shares in millions) 2015 2014 2013 Net income attributable to Eaton ordinary shareholders $ 1,979 $ 1,793 $ 1,861 Weighted-average number of ordinary shares outstanding - diluted 467.1 476.8 476.7 Less dilutive effect of equity-based compensation 1.6 2.7 3.2 Weighted-average number of ordinary shares outstanding - basic 465.5 474.1 473.5 Net income per share attributable to Eaton ordinary shareholders Diluted $ 4.23 $ 3.76 $ 3.90 Basic 4.25 3.78 3.93

Equity-Based Compensation Equit

Equity-Based Compensation Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Restricted Stock Units [Abstract]
Summary of RSU and RSA activity	A summary of the RSU and RSA activity for 2015 follows: (Restricted stock units and awards in millions) Number of restricted stock units and awards Weighted-average fair value per unit and award Non-vested at January 1 2.8 $ 60.11 Granted 1.1 67.46 Vested (1.6 ) 57.50 Forfeited (0.2 ) 66.94 Non-vested at December 31 2.1 $ 65.06
Information Related to RSUs and RSAs	Information related to RSUs and RSAs follows: 2015 2014 2013 Pretax expense for RSUs and RSAs $ 68 $ 81 $ 69 After-tax expense for RSUs and RSAs 44 53 45 Fair value of vested RSUs and RSAs 110 105 82
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]	A summary of PSU activity for 2015 follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 — $ — Granted 0.9 71.72 Vested — — Forfeited (0.1 ) 71.72 Non-vested at December 31 0.8 $ 71.72
Information Related to PSUs	Information related to PSUs follows: 2015 Pretax expense for PSUs $ 2 After-tax expense for PSUs 1
Assumptions used in determining fair value of stock options	A summary of the assumptions used in determining the fair value of stock options follows: 2015 2014 2013 Expected volatility 29 % 34 % 36 % Expected option life in years 5.5 5.5 5.5 Expected dividend yield 2.6 % 2.4 % 2.0 % Risk-free interest rate 1.6 to 1.5% 1.7 to 1.5% 1.5 to 0.8% Weighted-average fair value of stock options granted $ 15.25 $ 19.46 $ 17.49
Summary of stock option activity	A summary of stock option activity follows: (Options in millions) Weighted-average exercise price per option Options Weighted-average remaining contractual life in years Aggregate intrinsic value Outstanding at January 1, 2015 $ 47.30 7.0 Granted 71.66 0.8 Exercised 37.91 (1.4 ) Forfeited and canceled 71.18 (0.2 ) Outstanding at December 31, 2015 $ 51.94 6.2 4.3 $ 36.2 Exercisable at December 31, 2015 $ 47.23 5.0 3.3 $ 36.2 Reserved for future grants at December 31, 2015 25.5
Information related to stock options	Information related to stock options follows: 2015 2014 2013 Pretax expense for stock options $ 12 $ 12 $ 11 After-tax expense for stock options 8 8 7 Proceeds from stock options exercised 52 54 121 Income tax benefit related to stock options exercised Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows 4 4 3 Excess tax benefit classified in financing activities in the Consolidated Statements of Cash Flows 1 15 22 Intrinsic value of stock options exercised 44 55 102 Total fair value of stock options vested $ 12 $ 12 $ 11 Stock options exercised, in millions of options 1.4 1.5 3.6

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [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 in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2015 Cash $ 268 $ 268 $ — $ — Short-term investments 177 177 — — Net derivative contracts 86 — 86 — Long-term debt converted to floating interest rates by interest rate swaps - net (94 ) — (94 ) — 2014 Cash $ 781 $ 781 $ — $ — Short-term investments 245 245 — — Net derivative contracts 70 — 70 — Long-term debt converted to floating interest rates by interest rate swaps - net (74 ) — (74 ) —
Summary of carrying value of short-term investments	A summary of the carrying value of short-term investments follows: 2015 2014 Time deposits, certificates of deposit and demand deposits with banks $ 122 $ 113 Money market investments 55 131 Other — 1 Total short-term investments $ 177 $ 245

Derivative Financial Instrume36

Derivative Financial Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of interest rate swaps	A summary of interest rate swaps outstanding at December 31, 2015 , follows: Fixed-to-Floating Interest Rate Swaps Notional amount Fixed interest rate received Floating interest rate paid Basis for contracted floating interest rate paid 150 5.30% 4.59% 1 month LIBOR + 4.26% 750 1.50% 0.71% 1 month LIBOR + 0.46% 415 5.60% 3.78% 6 month LIBOR + 3.18% 300 6.95% 5.66% 3 month LIBOR + 5.07% 25 8.875% 4.59% 6 month LIBOR + 3.84% 150 3.875% 2.45% 1 month LIBOR + 2.12% 275 3.47% 2.07% 1 month LIBOR + 1.74% 1,350 2.75% 0.80% 1 month LIBOR + 0.56% 200 3.68% 1.40% 1 month LIBOR + 1.07% 25 7.625% 3.01% 6 month LIBOR + 2.48% 50 7.65% 3.17% 6 month LIBOR + 2.57% 25 5.45% 0.80% 6 month LIBOR + 0.28% Forward Starting Floating-to-Fixed Interest Rate Swaps Notional amount Fixed interest Floating interest Basis for contracted floating interest rate received 50 2.52% —% 3 month LIBOR + 0.00%
Fair value of derivative financial instruments recognized in the Consolidated Balance Sheet	The fair value of derivative financial instruments recognized in the Consolidated Balance Sheets follows: Notional amount Other current assets Other noncurrent assets Other current liabilities Other noncurrent liabilities Type of hedge Term December 31, 2015 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 3,715 $ — $ 96 $ — $ 2 Fair value 2 to 19 years Forward starting floating-to-fixed interest rate swaps 50 — — — — Cash flow 12 years Currency exchange contracts 724 18 1 8 6 Cash flow 1 to 36 months Commodity contracts 1 — — — — Cash flow 1 to 12 months Total $ 18 $ 97 $ 8 $ 8 Derivatives not designated as hedges Currency exchange contracts $ 4,198 $ 27 $ 40 1 to 12 months Total $ 27 $ 40 December 31, 2014 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 3,440 $ — $ 84 $ — $ 10 Fair value 2 to 19 years Currency exchange contracts 432 8 1 5 3 Cash flow 1 to 36 months Commodity contracts 1 — — — — Cash flow 1 to 12 months Total $ 8 $ 85 $ 5 $ 13 Derivatives not designated as hedges Currency exchange contracts $ 4,447 $ 47 $ 52 1 to 12 months Total $ 47 $ 52
Impact of Derivative Instruments on the Consolidated Statements of Income and Comprehensive Income	The impact of derivative instruments to the Consolidated Statements of Income and Comprehensive Income follow: Gain (loss) recognized in other comprehensive (loss) income Location of gain (loss) reclassified from Accumulated other comprehensive loss Gain (loss) reclassified from Accumulated other comprehensive loss 2015 2014 2015 2014 Derivatives designated as cash flow hedges Floating-to-fixed interest rate swaps $ — $ — Interest expense - net $ — $ (1 ) Currency exchange contracts 20 (3 ) Cost of products sold 16 6 Total $ 20 $ (3 ) $ 16 $ 5
Amounts recognized in net income	Amounts recognized in net income follow: 2015 2014 Derivatives designated as fair value hedges Fixed-to-floating interest rate swaps $ 20 $ 113 Related long-term debt converted to floating interest rates by interest rate swaps (20 ) (113 ) $ — $ —

Accounts Receivable and Inven37

Accounts Receivable and Inventory (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts Receivable and Inventory [Abstract]
Components of inventory	The components of inventory follow: 2015 2014 Raw materials $ 885 $ 924 Work-in-process 412 422 Finished goods 1,131 1,201 Inventory at FIFO 2,428 2,547 Excess of FIFO over LIFO cost (105 ) (119 ) Total inventory $ 2,323 $ 2,428

Business Segment and Geograph38

Business Segment and Geographic Region Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Business Segment Information - Net sales, Segment operating profit and Corporate	2015 2014 2013 Net sales Electrical Products $ 6,976 $ 7,254 $ 7,026 Electrical Systems and Services 5,931 6,457 6,430 Hydraulics 2,459 2,975 2,981 Aerospace 1,807 1,860 1,774 Vehicle 3,682 4,006 3,835 Total net sales $ 20,855 $ 22,552 $ 22,046 Segment operating profit Electrical Products $ 1,156 $ 1,184 $ 1,090 Electrical Systems and Services 776 843 889 Hydraulics 246 367 355 Aerospace 310 273 252 Vehicle 645 645 592 Total segment operating profit 3,133 3,312 3,178 Corporate Litigation settlements — (644 ) — Amortization of intangible assets (406 ) (431 ) (437 ) Interest expense - net (232 ) (227 ) (271 ) Pension and other postretirement benefits expense (130 ) (138 ) (183 ) Inventory step-up adjustment — — (34 ) Other corporate expense - net (220 ) (111 ) (369 ) Income before income taxes 2,145 1,761 1,884 Income tax expense (benefit) 164 (42 ) 11 Net income 1,981 1,803 1,873 Less net income for noncontrolling interests (2 ) (10 ) (12 ) Net income attributable to Eaton ordinary shareholders $ 1,979 $ 1,793 $ 1,861
Business Segment Information - Acquisition integration charges	Business segment operating profit was reduced by acquisition integration charges as follows: 2015 2014 2013 Electrical Products $ 25 $ 66 $ 44 Electrical Systems and Services 15 51 37 Hydraulics 2 12 36 Total $ 42 $ 129 $ 117
Business Segment Information - Identifiable assets, Capital expenditures for property, plant, and equipment, and Depreciation of property, plant, and equipment	2015 2014 2013 Identifiable assets Electrical Products $ 2,538 $ 3,012 $ 3,204 Electrical Systems and Services 2,285 2,512 2,683 Hydraulics 1,138 1,315 1,362 Aerospace 841 832 852 Vehicle 1,579 1,668 1,716 Total identifiable assets 8,381 9,339 9,817 Goodwill 13,479 13,893 14,495 Other intangible assets 6,014 6,556 7,186 Corporate 3,157 3,741 3,993 Total assets $ 31,031 $ 33,529 $ 35,491 Capital expenditures for property, plant and equipment Electrical Products $ 137 $ 170 $ 152 Electrical Systems and Services 94 147 113 Hydraulics 61 79 80 Aerospace 33 28 29 Vehicle 119 160 161 Total 444 584 535 Corporate 62 48 79 Total expenditures for property, plant and equipment $ 506 $ 632 $ 614 Depreciation of property, plant and equipment Electrical Products $ 137 $ 148 $ 151 Electrical Systems and Services 82 90 86 Hydraulics 67 67 65 Aerospace 28 28 27 Vehicle 113 130 133 Total 427 463 462 Corporate 52 51 54 Total depreciation of property, plant and equipment $ 479 $ 514 $ 516
Geographic Region Information - Net sales and long-lived assets	Net sales are measured based on the geographic destination of sales. Long-lived assets consist of property, plant and equipment - net. 2015 2014 2013 Net sales United States $ 11,396 $ 11,701 $ 11,092 Canada 969 1,113 1,154 Latin America 1,726 1,988 2,113 Europe 4,379 5,074 5,112 Asia Pacific 2,385 2,676 2,575 Total $ 20,855 $ 22,552 $ 22,046 Long-lived assets United States $ 1,982 $ 1,988 $ 1,966 Canada 19 25 28 Latin America 243 306 331 Europe 734 799 856 Asia Pacific 587 632 652 Total $ 3,565 $ 3,750 $ 3,833

Condensed Consolidating Finan39

Condensed Consolidating Financial Statements Condensed Consolidating Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,925 $ 6,654 $ 12,538 $ (5,262 ) $ 20,855 Cost of products sold — 5,508 5,033 8,984 (5,233 ) 14,292 Selling and administrative expense 141 1,223 737 1,495 — 3,596 Research and development expense — 266 196 163 — 625 Interest expense (income) - net — 222 21 (13 ) 2 232 Other expense (income) - net — 27 2 (64 ) — (35 ) Equity in loss (earnings) of subsidiaries, net of tax (2,456 ) (793 ) (3,267 ) (666 ) 7,182 — Intercompany expense (income) - net 336 (452 ) 1,239 (1,123 ) — — Income (loss) before income taxes 1,979 924 2,693 3,762 (7,213 ) 2,145 Income tax expense (benefit) — 103 (73 ) 145 (11 ) 164 Net income (loss) 1,979 821 2,766 3,617 (7,202 ) 1,981 Less net loss (income) for noncontrolling interests — — — (3 ) 1 (2 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,979 $ 821 $ 2,766 $ 3,614 $ (7,201 ) $ 1,979 Other comprehensive income (loss) (964 ) 1 (947 ) (1,170 ) 2,116 (964 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 1,015 $ 822 $ 1,819 $ 2,444 $ (5,085 ) $ 1,015 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,990 $ 6,885 $ 13,521 $ (4,844 ) $ 22,552 Cost of products sold — 5,519 5,075 9,882 (4,830 ) 15,646 Selling and administrative expense 171 1,246 743 1,650 — 3,810 Litigation settlements — 644 — — — 644 Research and development expense — 240 202 205 — 647 Interest expense (income) - net — 225 25 (29 ) 6 227 Other expense (income) - net — (17 ) (81 ) (85 ) — (183 ) Equity in loss (earnings) of subsidiaries, net of tax (2,191 ) (663 ) (2,654 ) (292 ) 5,800 — Intercompany expense (income) - net 227 (263 ) 855 (819 ) — — Income (loss) before income taxes 1,793 59 2,720 3,009 (5,820 ) 1,761 Income tax expense (benefit) — (100 ) 76 (11 ) (7 ) (42 ) Net income (loss) 1,793 159 2,644 3,020 (5,813 ) 1,803 Less net loss (income) for noncontrolling interests — — — (8 ) (2 ) (10 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,793 $ 159 $ 2,644 $ 3,012 $ (5,815 ) $ 1,793 Other comprehensive income (loss) (1,339 ) (197 ) (1,368 ) (1,646 ) 3,211 (1,339 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 454 $ (38 ) $ 1,276 $ 1,366 $ (2,604 ) $ 454 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2013 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,695 $ 6,421 $ 13,579 $ (4,649 ) $ 22,046 Cost of products sold — 5,227 4,784 10,010 (4,652 ) 15,369 Selling and administrative expense 32 1,400 749 1,705 — 3,886 Research and development expense — 255 200 189 — 644 Interest expense (income) - net — 271 28 (22 ) (6 ) 271 Other expense (income) - net — 8 4 (20 ) — (8 ) Equity in loss (earnings) of subsidiaries, net of tax (2,147 ) (657 ) (2,005 ) (277 ) 5,086 — Intercompany expense (income) - net 254 (155 ) (433 ) 334 — — Income (loss) before income taxes 1,861 346 3,094 1,660 (5,077 ) 1,884 Income tax expense (benefit) — (108 ) (90 ) 207 2 11 Net income (loss) 1,861 454 3,184 1,453 (5,079 ) 1,873 Less net loss (income) for noncontrolling interests — — — (9 ) (3 ) (12 ) Net income (loss) attributable to Eaton ordinary shareholders $ 1,861 $ 454 $ 3,184 $ 1,444 $ (5,082 ) $ 1,861 Other comprehensive income (loss) 404 221 475 262 (958 ) 404 Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 2,265 $ 675 $ 3,659 $ 1,706 $ (6,040 ) $ 2,265 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ — $ 26 $ 7 $ 235 $ — $ 268 Short-term investments — — 2 175 — 177 Accounts receivable - net — 512 1,030 1,937 — 3,479 Intercompany accounts receivable 1 842 3,888 2,928 (7,659 ) — Inventory — 357 651 1,395 (80 ) 2,323 Prepaid expenses and other current assets — 77 40 229 23 369 Total current assets 1 1,814 5,618 6,899 (7,716 ) 6,616 Property, plant and equipment - net — 930 750 1,885 — 3,565 Other noncurrent assets Goodwill — 1,355 6,264 5,860 — 13,479 Other intangible assets — 182 3,624 2,208 — 6,014 Deferred income taxes — 1,016 — 218 (872 ) 362 Investment in subsidiaries 29,627 13,001 60,139 10,163 (112,930 ) — Intercompany loans receivable — 8,641 1,573 44,835 (55,049 ) — Other assets — 527 122 346 — 995 Total assets $ 29,628 $ 27,466 $ 78,090 $ 72,414 $ (176,567 ) $ 31,031 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 408 $ — $ 18 $ — $ 426 Current portion of long-term debt — 1 240 1 — 242 Accounts payable — 392 260 1,106 — 1,758 Intercompany accounts payable 219 4,009 2,248 1,183 (7,659 ) — Accrued compensation — 77 53 236 — 366 Other current liabilities 1 644 318 875 (5 ) 1,833 Total current liabilities 220 5,531 3,119 3,419 (7,664 ) 4,625 Noncurrent liabilities Long-term debt — 7,088 675 17 1 7,781 Pension liabilities — 639 165 782 — 1,586 Other postretirement benefits liabilities — 245 118 77 — 440 Deferred income taxes — — 815 447 (872 ) 390 Intercompany loans payable 14,222 2,962 36,432 1,433 (55,049 ) — Other noncurrent liabilities — 346 200 432 — 978 Total noncurrent liabilities 14,222 11,280 38,405 3,188 (55,920 ) 11,175 Shareholders’ equity Eaton shareholders' equity 15,186 10,655 36,566 65,770 (112,991 ) 15,186 Noncontrolling interests — — — 37 8 45 Total equity 15,186 10,655 36,566 65,807 (112,983 ) 15,231 Total liabilities and equity $ 29,628 $ 27,466 $ 78,090 $ 72,414 $ (176,567 ) $ 31,031 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ 1 $ 173 $ 13 $ 594 $ — $ 781 Short-term investments — — 1 244 — 245 Accounts receivable - net — 500 955 2,212 — 3,667 Intercompany accounts receivable 2 759 3,822 4,101 (8,684 ) — Inventory — 397 637 1,445 (51 ) 2,428 Prepaid expenses and other current assets — 464 171 340 4 979 Total current assets 3 2,293 5,599 8,936 (8,731 ) 8,100 Property, plant and equipment - net — 972 756 2,022 — 3,750 Other noncurrent assets Goodwill — 1,355 6,263 6,275 — 13,893 Other intangible assets — 196 3,811 2,549 — 6,556 Deferred income taxes — 889 10 137 (808 ) 228 Investment in subsidiaries 26,612 12,238 58,684 9,185 (106,719 ) — Intercompany loans receivable — 7,542 2,249 40,635 (50,426 ) — Other assets — 473 142 387 — 1,002 Total assets $ 26,615 $ 25,958 $ 77,514 $ 70,126 $ (166,684 ) $ 33,529 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ — $ — $ 2 $ — $ 2 Current portion of long-term debt — 702 304 2 — 1,008 Accounts payable — 475 340 1,125 — 1,940 Intercompany accounts payable 117 4,087 3,443 1,037 (8,684 ) — Accrued compensation — 112 59 249 — 420 Other current liabilities 1 674 343 981 (14 ) 1,985 Total current liabilities 118 6,050 4,489 3,396 (8,698 ) 5,355 Noncurrent liabilities Long-term debt — 7,079 932 13 — 8,024 Pension liabilities — 726 183 903 — 1,812 Other postretirement benefits liabilities — 283 136 94 — 513 Deferred income taxes — — 1,160 549 (808 ) 901 Intercompany loans payable 10,711 2,723 36,162 830 (50,426 ) — Other noncurrent liabilities — 457 186 442 — 1,085 Total noncurrent liabilities 10,711 11,268 38,759 2,831 (51,234 ) 12,335 Shareholders’ equity Eaton shareholders' equity 15,786 8,640 34,266 63,854 (106,760 ) 15,786 Noncontrolling interests — — — 45 8 53 Total equity 15,786 8,640 34,266 63,899 (106,752 ) 15,839 Total liabilities and equity $ 26,615 $ 25,958 $ 77,514 $ 70,126 $ (166,684 ) $ 33,529 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2015 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (137 ) $ (46 ) $ (283 ) $ 2,841 $ (4 ) $ 2,371 Investing activities Capital expenditures for property, plant and equipment — (94 ) (146 ) (266 ) — (506 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — (36 ) (36 ) — (72 ) Sales (purchases) of short-term investment - net — — (2 ) 39 — 37 Investments in affiliates (1,482 ) — (1,176 ) (1,482 ) 4,140 — Loans to affiliates — (1,235 ) (39 ) (10,608 ) 11,882 — Repayments of loans from affiliates — 342 359 7,148 (7,849 ) — Proceeds from the sales of businesses — — — 1 — 1 Other - net — (50 ) 47 (32 ) — (35 ) Net cash provided by (used in) investing activities (1,482 ) (1,037 ) (993 ) (5,236 ) 8,173 (575 ) Financing activities Proceeds from borrowings — 408 — 17 — 425 Payments on borrowings — (724 ) (301 ) (2 ) — (1,027 ) Proceeds from borrowings from affiliates 3,322 6,885 997 678 (11,882 ) — Payments on borrowings from affiliates (48 ) (6,122 ) (1,282 ) (397 ) 7,849 — Capital contribution from affiliates — 1,176 1,482 1,482 (4,140 ) — Other intercompany financing activities — (688 ) 374 314 — — Cash dividends paid (1,026 ) — — — — (1,026 ) Cash dividends paid to affiliates — — — (4 ) 4 — Exercise of employee stock options 52 — — — — 52 Repurchase of shares (682 ) — — — — (682 ) Excess tax benefit from equity-based compensation — 1 — — — 1 Other - net — — — (10 ) — (10 ) Net cash provided by (used in) financing activities 1,618 936 1,270 2,078 (8,169 ) (2,267 ) Effect of currency on cash — — — (42 ) — (42 ) Total increase (decrease) in cash (1 ) (147 ) (6 ) (359 ) — (513 ) Cash at the beginning of the period 1 173 13 594 — 781 Cash at the end of the period $ — $ 26 $ 7 $ 235 $ — $ 268 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2014 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (93 ) $ (411 ) $ (218 ) $ 2,568 $ 32 $ 1,878 Investing activities Capital expenditures for property, plant and equipment — (127 ) (168 ) (337 ) — (632 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — — 2 — 2 Sales (purchases) of short-term investments - net — — 133 389 — 522 Investments in affiliates (753 ) — — (753 ) 1,506 — Loans to affiliates — (354 ) (162 ) (10,546 ) 11,062 — Repayments of loans from affiliates — 978 212 8,451 (9,641 ) — Proceeds from the sales of businesses — 93 175 14 — 282 Other - net — (47 ) 44 (28 ) — (31 ) Net cash provided by (used in) investing activities (753 ) 543 234 (2,808 ) 2,927 143 Financing activities Payments on borrowings — (553 ) (1 ) (28 ) — (582 ) Proceeds from borrowings from affiliates 2,628 7,599 808 27 (11,062 ) — Payments on borrowings from affiliates (476 ) (6,907 ) (1,875 ) (383 ) 9,641 — Capital contribution from affiliates — — 753 753 (1,506 ) — Other intercompany financing activities 217 (169 ) 302 (350 ) — — Cash dividends paid (929 ) — — — — (929 ) Cash dividends received from affiliates — — — 32 (32 ) — Exercise of employee stock options 54 — — — — 54 Repurchase of shares (650 ) — — — — (650 ) Excess tax benefit from equity-based compensation — 20 — — — 20 Other - net — — — (43 ) — (43 ) Net cash provided by (used in) financing activities 844 (10 ) (13 ) 8 (2,959 ) (2,130 ) Effect of currency on cash — — — (25 ) — (25 ) Total increase (decrease) in cash (2 ) 122 3 (257 ) — (134 ) Cash at the beginning of the period 3 51 10 851 — 915 Cash at the end of the period $ 1 $ 173 $ 13 $ 594 $ — $ 781 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2013 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (17 ) $ 860 $ 428 $ 1,067 $ (53 ) $ 2,285 Investing activities Capital expenditures for property, plant and equipment — (171 ) (119 ) (324 ) — (614 ) Cash received from (paid for) acquisitions of businesses, net of cash acquired — — — (9 ) — (9 ) Sales (purchases) of short-term investments - net — 25 (95 ) (218 ) — (288 ) Loans to affiliates — (535 ) (545 ) (6,215 ) 7,295 — Repayments of loans from affiliates — 36 626 5,795 (6,457 ) — Proceeds from the sales of businesses — — — 777 — 777 Other - net — (41 ) (12 ) (15 ) — (68 ) Net cash provided by (used in) investing activities — (686 ) (145 ) (209 ) 838 (202 ) Financing activities Proceeds from borrowings — — — 9 — 9 Payments on borrowings — (1,048 ) (43 ) (5 ) — (1,096 ) Proceeds from borrowings from affiliates — 2,395 4,260 640 (7,295 ) — Payments on borrowings from affiliates — (2,921 ) (2,874 ) (662 ) 6,457 — Other intercompany financing activities 688 1,365 (1,630 ) (423 ) — — Cash dividends paid (796 ) — — — — (796 ) Cash dividends paid to affiliates — — — (53 ) 53 — Exercise of employee stock options 121 — — — — 121 Excess tax benefit from equity-based compensation — 32 — — — 32 Other - net — — — (6 ) — (6 ) Net cash provided by (used in) financing activities 13 (177 ) (287 ) (500 ) (785 ) (1,736 ) Effect of currency on cash — — — (9 ) — (9 ) Total increase (decrease) in cash (4 ) (3 ) (4 ) 349 — 338 Cash at the beginning of the period 7 54 14 502 — 577 Cash at the end of the period $ 3 $ 51 $ 10 $ 851 $ — $ 915

Summary of Significant Accoun40

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Accounting Policies [Abstract]
Net sales	$ 20,855	$ 22,552	$ 22,046
Number of Eaton employees	97,000
Countries of operation	over 60
Countries where products are sold	175
Minimum [Member]
Investments in associate companies [Line Items]
Equity method of accounting, ownership interest	20.00%
Maximum [Member]
Investments in associate companies [Line Items]
Equity method of accounting, ownership interest	50.00%

Summary of Significant Accoun41

Summary of Significant Accounting Policies Long-Lived Assets (Details)	12 Months Ended
	Dec. 31, 2015
Patents and technology [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets	17 years
Customer relationships [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets	17 years
Trademarks [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets	16 years
Buildings [Member]
Long-Lived Assets [Line Items]
Property, plant and equipment useful life	40 years
Machinery and equipment [Member] | Minimum [Member]
Long-Lived Assets [Line Items]
Property, plant and equipment useful life	3 years
Machinery and equipment [Member] | Maximum [Member]
Long-Lived Assets [Line Items]
Property, plant and equipment useful life	10 years
Software [Member] | Maximum [Member]
Long-Lived Assets [Line Items]
Property, plant and equipment useful life	10 years

Summary of Significant Accoun42

Summary of Significant Accounting Policies Equity-Based Compensation (Details)	12 Months Ended
	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation, vesting period	3 years
Minimum [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation, vesting period	3 years
Minimum [Member] | Restricted Stock Awards (RSAs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation, vesting period	3 years
Maximum [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation, vesting period	4 years
Maximum [Member] | Restricted Stock Awards (RSAs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation, vesting period	4 years

Acquisitions and Sales of Bus43

Acquisitions and Sales of Businesses (Details) - USD ($) $ in Millions	May. 09, 2014	Feb. 01, 2013	Sep. 30, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Sale of Apex to Bain Capital by Cooper and Danaher		$ 1,600
Aerospace Power Distribution Management Solutions and Integrated Cockpit Solutions businesses [Member] | Aerospace [Member]
Business Acquisition [Line Items]
Agreement to sell the Aerospace Power Distribution Management Solutions and Integrated Cockpit Solutions businesses to Safran USA Inc.	$ 270
Gain on sale of businesses, pre-tax	$ 154
Ephesus Lighting, Inc. [Member] | Electrical Products [Member]
Business Acquisition [Line Items]
Revenue reported for last annual period of acquired entity			$ 23
Oxalis Group Ltd. [Member] | Electrical Systems and Services [Member]
Business Acquisition [Line Items]
Revenue reported for last annual period of acquired entity				$ 9

Acquisition Integration Charges

Acquisition Integration Charges and Transaction Costs (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Acquisition Integration Charges and Transaction Costs [Line Items]
Total acquisition integration charges and transaction costs before income taxes	$ 47	$ 154	$ 163
Total acquisition integration charges and transaction costs after income taxes	$ 31	$ 102	$ 110
Per ordinary share - diluted	$ 0.07	$ 0.21	$ 0.23
Acquisition Integration Charges
Business segment acquisition integration pretax charges	$ 42	$ 129	$ 117
Total acquisition integration charges	47	154	154
Transaction costs [Abstract]
Corporate	0	0	8
Financing fees	0	0	1
Total transaction costs	0	0	9
Electrical Products [Member]
Acquisition Integration Charges
Business segment acquisition integration pretax charges	25	66	44
Electrical Systems and Services [Member]
Acquisition Integration Charges
Business segment acquisition integration pretax charges	15	51	37
Hydraulics [Member]
Acquisition Integration Charges
Business segment acquisition integration pretax charges	2	12	36
Total business segments [Member]
Acquisition Integration Charges
Business segment acquisition integration pretax charges	42	129	117
Corporate [Member]
Acquisition Integration Charges
Corporate acquisition integration charges	$ 5	$ 25	$ 37

Acquisition Integration and R45

Acquisition Integration and Restructuring Charges Restructuring Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Acquisition Integration Charges [Line Items]
Restructuring charges	$ 129	$ 54
Severance costs		48
Other restructuring costs		6
Restructuring activities related to the acquisition and integration of Cooper Industries plc [Member]
Acquisition Integration Charges [Line Items]
Restructuring charges	20	95	$ 36
Severance costs	1	69
Other restructuring costs	19	26
Electrical Products [Member]
Acquisition Integration Charges [Line Items]
Restructuring charges	12
Electrical Products [Member] | Restructuring activities related to the acquisition and integration of Cooper Industries plc [Member]
Acquisition Integration Charges [Line Items]
Restructuring charges	14	53	19
Electrical Systems and Services [Member]
Acquisition Integration Charges [Line Items]
Restructuring charges	29
Electrical Systems and Services [Member] | Restructuring activities related to the acquisition and integration of Cooper Industries plc [Member]
Acquisition Integration Charges [Line Items]
Restructuring charges	$ 6	$ 42	$ 17

Restructuring Charges Narrative

Restructuring Charges Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 129	$ 54
Severance Costs		48
Other Restructuring Costs		6
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	112
Scenario, Forecast [Member] | Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost			$ 130	$ 140
Hydraulics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	31	16
Aerospace [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	5	2
Vehicle [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	34	32
Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 18	$ 4

Restructuring Charges Restruc47

Restructuring Charges Restructuring Charges, Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 129	$ 54
Electrical Products [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	12
Electrical Systems and Services [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	29
Hydraulics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	31	16
Aerospace [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	5	2
Vehicle [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	34	32
Corporate, Non-Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 18	$ 4

Restructuring Charges Restruc48

Restructuring Charges Restructuring Roll Forward (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restructuring Reserve [Roll Forward]
Restructuring Reserve	$ 0
Restructuring Charges	129	$ 54
Payments for Restructuring	(62)
Restructuring Reserve, Translation and Other Adjustment	(13)
Restructuring Reserve	54	0
Employee Severance [Member]
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0
Restructuring Charges	112
Payments for Restructuring	(59)
Restructuring Reserve, Translation and Other Adjustment	1
Restructuring Reserve	54	0
Other Restructuring [Member]
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0
Restructuring Charges	17
Payments for Restructuring	(3)
Restructuring Reserve, Translation and Other Adjustment	(14)
Restructuring Reserve	$ 0	$ 0

Goodwill and Other Intangible49

Goodwill and Other Intangible Assets Schedule of Goodwill by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill	$ 13,893	$ 14,495
Goodwill written off from sale of businesses		(78)
Additions	51
Goodwill, Transfers	0
Translation adjustments	(465)	(524)
Goodwill	13,479	13,893
Electrical Products [Member]
Goodwill [Line Items]
Goodwill	6,940	7,189
Goodwill written off from sale of businesses		0
Additions	31
Goodwill, Transfers	(106)
Translation adjustments	(223)	(249)
Goodwill	6,642	6,940
Electrical Systems and Services [Member]
Goodwill [Line Items]
Goodwill	4,314	4,517
Goodwill written off from sale of businesses		0
Additions	20
Goodwill, Transfers	106
Translation adjustments	(161)	(203)
Goodwill	4,279	4,314
Hydraulics [Member]
Goodwill [Line Items]
Goodwill	1,327	1,385
Goodwill written off from sale of businesses		0
Additions	0
Goodwill, Transfers	0
Translation adjustments	(68)	(58)
Goodwill	1,259	1,327
Aerospace [Member]
Goodwill [Line Items]
Goodwill	962	1,048
Goodwill written off from sale of businesses		(78)
Additions	0
Goodwill, Transfers	0
Translation adjustments	(6)	(8)
Goodwill	956	962
Vehicle [Member]
Goodwill [Line Items]
Goodwill	350	356
Goodwill written off from sale of businesses		0
Additions	0
Goodwill, Transfers	0
Translation adjustments	(7)	(6)
Goodwill	$ 343	$ 350

Goodwill and Other Intangible50

Goodwill and Other Intangible Assets Schedule of Other Intangible Assets by Major Class (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of other intangible assets
Intangible assets not subject to amortization - trademarks	$ 1,661	$ 1,844
Intangible assets subject to amortization
Historical cost	6,207	6,251
Accumulated amortization	1,854	1,539
Customer relationships [Member]
Intangible assets subject to amortization
Historical cost	3,544	3,674
Accumulated amortization	1,010	834
Patents and technology [Member]
Intangible assets subject to amortization
Historical cost	1,447	1,494
Accumulated amortization	511	440
Trademarks [Member]
Intangible assets subject to amortization
Historical cost	1,113	980
Accumulated amortization	311	250
Other [Member]
Intangible assets subject to amortization
Historical cost	103	103
Accumulated amortization	$ 22	$ 15

Goodwill and Other Intangible51

Goodwill and Other Intangible Assets Intangible Assets Amortization Expense (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Intangible Assets Future Amortization Expense [Abstract]
2,015	$ 401
2,016	394
2,017	384
2,018	364
2,019	357
2,020	$ 352

Debt Summary of Long-term Debt

Debt Summary of Long-term Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term Debt and Capital Lease Obligations, Including Current Maturities	$ 8,023	$ 9,032
Current portion of long-term debt	(242)	(1,008)
Long-term Debt and Capital Lease Obligations	7,781	8,024
Notes [Member] | Notes due 2015 [Member]
Debt Instrument [Line Items]
Notes	$ 0
Long term debt debentures		$ 100
Debt Instrument, Interest Rate, Stated Percentage	4.65%	4.65%
Debt Instrument, Maturity Date	Jun. 15, 2015	Jun. 15, 2015
Notes [Member] | Notes due 2017 [Member]
Debt Instrument [Line Items]
Notes	$ 250	$ 250
Debt Instrument, Interest Rate, Stated Percentage	5.30%	5.30%
Debt Instrument, Maturity Date	Mar. 15, 2017	Mar. 15, 2017
Related long term debt converted to floating interest rates by interest rate swaps	$ 150
Notes [Member] | Notes due 2018 [Member]
Debt Instrument [Line Items]
Notes	$ 450	$ 450
Debt Instrument, Interest Rate, Stated Percentage	5.60%	5.60%
Debt Instrument, Maturity Date	May 15, 2018	May 15, 2018
Related long term debt converted to floating interest rates by interest rate swaps	$ 415
Notes [Member] | Notes due 2019 [Member]
Debt Instrument [Line Items]
Notes	$ 300	$ 300
Debt Instrument, Interest Rate, Stated Percentage	6.95%	6.95%
Debt Instrument, Maturity Date	Mar. 20, 2019	Mar. 20, 2019
Related long term debt converted to floating interest rates by interest rate swaps	$ 300
Notes [Member] | Notes due 2021 [Member]
Debt Instrument [Line Items]
Notes	$ 300	$ 300
Debt Instrument, Interest Rate, Stated Percentage	3.47%	3.47%
Debt Instrument, Maturity Date	Jun. 28, 2021	Jun. 28, 2021
Related long term debt converted to floating interest rates by interest rate swaps	$ 275
Notes [Member] | Notes due 2023 [Member]
Debt Instrument [Line Items]
Notes	$ 300	$ 300
Debt Instrument, Interest Rate, Stated Percentage	3.68%	3.68%
Debt Instrument, Maturity Date	Jun. 28, 2023	Jun. 28, 2023
Related long term debt converted to floating interest rates by interest rate swaps	$ 200
Notes [Member] | Notes due 2037 [Member]
Debt Instrument [Line Items]
Notes	$ 240	$ 240
Debt Instrument, Interest Rate, Stated Percentage	5.80%	5.80%
Debt Instrument, Maturity Date	Mar. 15, 2037	Mar. 15, 2037
Notes [Member] | Notes due from 2018 to 2035 [Member]
Debt Instrument [Line Items]
Notes	$ 239
Related long term debt converted to floating interest rates by interest rate swaps	$ 50
Notes ranging from 5.25% to 8.875%, Interest Rate, Stated Percentage Rate Range, Minimum	5.25%
Notes ranging from 5.25% to 8.875%, Interest Rate, Stated Percentage Rate Range, Maximum	8.875%
Notes maturing from 2014 to 2035, Maturity Date Range, Start	Mar. 20, 2014
Notes maturing from 2014 to 2035, Maturity Date Range, End	Jun. 15, 2035
Notes [Member] | Notes due from 2012 to 2035 [Member]
Debt Instrument [Line Items]
Notes		$ 239
Related long term debt converted to floating interest rates by interest rate swaps		$ 50
Notes ranging from 5.25% to 8.875%, Interest Rate, Stated Percentage Rate Range, Minimum		5.25%
Notes ranging from 5.25% to 8.875%, Interest Rate, Stated Percentage Rate Range, Maximum		12.50%
Notes maturing from 2014 to 2035, Maturity Date Range, Start		Mar. 20, 2014
Notes maturing from 2014 to 2035, Maturity Date Range, End		Jun. 15, 2035
Japanese Yen notes payable [Member] | Japanese Yen notes due 2018 [Member]
Debt Instrument [Line Items]
Notes	$ 83	$ 84
Debt Instrument, Interest Rate, Stated Percentage	4.215%	4.215%
Debt Instrument, Maturity Date	Dec. 17, 2018	Dec. 17, 2018
Senior Notes [Member] | Senior notes due 2015 [Member]
Debt Instrument [Line Items]
Long term debt debentures		$ 600
Senior Notes	$ 0
Debt Instrument, Interest Rate, Stated Percentage	0.95%	0.95%
Debt Instrument, Maturity Date	Nov. 2, 2015	Nov. 2, 2015
Senior Notes [Member] | Senior notes due 2017 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 1,000	$ 1,000
Debt Instrument, Interest Rate, Stated Percentage	1.50%	1.50%
Debt Instrument, Maturity Date	Nov. 2, 2017	Nov. 2, 2017
Related long term debt converted to floating interest rates by interest rate swaps	$ 750
Senior Notes [Member] | Senior notes due 2022 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 1,600	$ 1,600
Debt Instrument, Interest Rate, Stated Percentage	2.75%	2.75%
Debt Instrument, Maturity Date	Nov. 2, 2022	Nov. 2, 2022
Related long term debt converted to floating interest rates by interest rate swaps	$ 1,350
Senior Notes [Member] | Senior notes due 2032 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 700	$ 700
Debt Instrument, Interest Rate, Stated Percentage	4.00%	4.00%
Debt Instrument, Maturity Date	Nov. 2, 2032	Nov. 2, 2032
Senior Notes [Member] | Senior notes due 2042 [Member]
Debt Instrument [Line Items]
Senior Notes	$ 1,000	$ 1,000
Debt Instrument, Interest Rate, Stated Percentage	4.15%	4.15%
Debt Instrument, Maturity Date	Nov. 2, 2042	Nov. 2, 2042
Debenture [Member] | Debenture due 2015 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 0	$ 300
Debt Instrument, Interest Rate, Stated Percentage	5.45%	5.45%
Debt Instrument, Maturity Date	Apr. 1, 2015	Apr. 1, 2015
Debenture [Member] | Debentures due 2016 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 240	$ 240
Debt Instrument, Interest Rate, Stated Percentage	2.375%	2.375%
Debt Instrument, Maturity Date	Jan. 15, 2016	Jan. 15, 2016
Debenture [Member] | Debentures due 2017 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 289	$ 289
Debt Instrument, Interest Rate, Stated Percentage	6.10%	6.10%
Debt Instrument, Maturity Date	Jul. 1, 2017	Jul. 1, 2017
Debenture [Member] | Debentures due 2020 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 239	$ 239
Debt Instrument, Interest Rate, Stated Percentage	3.875%	3.875%
Debt Instrument, Maturity Date	Dec. 15, 2020	Dec. 15, 2020
Related long term debt converted to floating interest rates by interest rate swaps	$ 150
Debenture [Member] | Debentures due 2022 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 100	$ 100
Debt Instrument, Interest Rate, Stated Percentage	8.10%	8.10%
Debt Instrument, Maturity Date	Aug. 15, 2022	Aug. 15, 2022
Debenture [Member] | Debentures due 2025 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 145	$ 145
Debt Instrument, Interest Rate, Stated Percentage	6.50%	6.50%
Debt Instrument, Maturity Date	Jun. 1, 2025	Jun. 1, 2025
Debenture [Member] | Debentures due 2029 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 200	$ 200
Debt Instrument, Interest Rate, Stated Percentage	7.65%	7.65%
Debt Instrument, Maturity Date	Nov. 15, 2029	Nov. 15, 2029
Related long term debt converted to floating interest rates by interest rate swaps	$ 50
Debenture [Member] | Debentures due 2034 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 136	$ 136
Debt Instrument, Interest Rate, Stated Percentage	5.45%	5.45%
Debt Instrument, Maturity Date	Oct. 15, 2034	Oct. 15, 2034
Related long term debt converted to floating interest rates by interest rate swaps	$ 25
Other long-term debt [Member]
Debt Instrument [Line Items]
Other	$ 212	$ 220

Debt Narrative (Details)

Debt Narrative (Details) - USD ($)	Nov. 02, 2015	Jun. 15, 2015	Apr. 01, 2015	Oct. 03, 2014	Jun. 16, 2014	Mar. 20, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Repayments of Debt							$ 1,027,000,000	$ 582,000,000	$ 1,096,000,000
Short-term Debt							426,000,000	$ 2,000,000
US Short Term Commercial Paper							$ 400,000,000
Short-term Debt, Weighted Average Interest Rate							0.78%
US Other Short Term Debt							$ 8,000,000
Non US Short Term Debt							$ 18,000,000
Debenture [Member] | Debenture due 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							5.45%	5.45%
Long term debt debentures							$ 0	$ 300,000,000
Repayments of Debt			$ 300,000,000
Notes [Member] | Notes due 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							4.65%	4.65%
Long term debt debentures								$ 100,000,000
Notes							$ 0
Repayments of Debt		$ 100,000,000
Notes [Member] | Notes due 2014 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								5.95%
Repayments of Debt						$ 250,000,000
Notes [Member] | Floating rate notes due 2014 [Member]
Debt Instrument [Line Items]
Repayments of Debt					$ 300,000,000
Senior Notes [Member] | Senior notes due 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							0.95%	0.95%
Long term debt debentures								$ 600,000,000
Senior Notes							$ 0
Repayments of Debt	$ 600,000,000
Refinanced five-year revolving credit facility [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity				$ 500,000,000
Revolving credit facility, term				5 years
Refinanced three-year revolving credit facility [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity				$ 750,000,000
Revolving credit facility, term				3 years
Four-year revolving credit facility, expires October 3, 2018 [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity				$ 500,000,000
Revolving credit facility, term				4 years
Five-year revolving credit facility, expires October 3, 2019 [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity				$ 750,000,000
Revolving credit facility, term				5 years
Five-year revolving credit facility, expires June 14, 2017 [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity							$ 750,000,000
Revolving credit facility, term							5 years
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity							$ 2,000,000,000
Long-term Line of Credit							0	$ 0
Letter of Credit [Member]
Debt Instrument [Line Items]
Credit Facility, Maximum Borrowing Capacity							850,000,000
Letters of Credit Outstanding, Amount							$ 351,000,000

Debt Schedule of Maturities of

Debt Schedule of Maturities of Long-term Debt (Details) $ in Millions	Dec. 31, 2015USD ($)
Debt Disclosure [Abstract]
2,016	$ 242
2,017	1,544
2,018	576
2,019	340
2,020	$ 241

Debt Interest Paid on Debt (Det

Debt Interest Paid on Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Interest paid on debt	$ 271	$ 296	$ 294

Retirement Benefits Plans - Obl

Retirement Benefits Plans - Obligations and Funded Status (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Funded status
Fair value of plan assets	$ 4,406	$ 4,621
United States pension liabilities [Member]
Funded status
Fair value of plan assets	2,934	3,086	$ 2,940
Benefit obligations	(3,829)	(4,047)	(3,625)
Funded status	(895)	(961)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	11	14
Current liabilities	(57)	(16)
Non-current liabilities	(849)	(959)
Total	(895)	(961)
Amounts recognized in Accumulated other comprehensive loss (pretax)
Net actuarial loss	1,322	1,377
Prior service cost (credit)	5	5
Total	1,327	1,382	1,054
Non-United States pension liabilities [Member]
Funded status
Fair value of plan assets	1,472	1,535	1,432
Benefit obligations	(2,175)	(2,337)	(2,127)
Funded status	(703)	(802)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	57	77
Current liabilities	(23)	(26)
Non-current liabilities	(737)	(853)
Total	(703)	(802)
Amounts recognized in Accumulated other comprehensive loss (pretax)
Net actuarial loss	644	695
Prior service cost (credit)	9	11
Total	653	706	528
Other postretirement liabilities [Member]
Funded status
Fair value of plan assets	93	116	138
Benefit obligations	(575)	(676)	(867)
Funded status	(482)	(560)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(42)	(47)
Non-current liabilities	(440)	(513)
Total	(482)	(560)
Amounts recognized in Accumulated other comprehensive loss (pretax)
Net actuarial loss	95	176
Prior service cost (credit)	(74)	(86)
Total	$ 21	$ 90	$ 184

Retirement Benefits Plans - Cha

Retirement Benefits Plans - Change in Benefit Obligations (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States pension liabilities [Member]
Change in benefit obligations
Balance at January 1	$ 4,047	$ 3,625
Service cost	123	117	$ 128
Interest cost	156	162	147
Actuarial loss (gain)	(179)	470
Gross benefits paid	(318)	(329)
Currency translation	0	0
Plan amendments	0	2
Other	0	0
Balance at December 31	3,829	4,047	3,625
Accumulated benefit obligation	3,672	3,894
Non-United States pension liabilities [Member]
Change in benefit obligations
Balance at January 1	2,337	2,127
Service cost	71	66	62
Interest cost	72	85	80
Actuarial loss (gain)	(23)	355
Gross benefits paid	(100)	(106)
Currency translation	(182)	(190)
Plan amendments	0	0
Other	0	0
Balance at December 31	2,175	2,337	2,127
Accumulated benefit obligation	2,049	2,181
Other postretirement liabilities [Member]
Change in benefit obligations
Balance at January 1	676	867
Service cost	6	13	20
Interest cost	24	32	35
Actuarial loss (gain)	(66)	(36)
Gross benefits paid	(86)	(91)
Currency translation	(8)	(4)
Plan amendments	(1)	(84)
Other	30	(21)
Balance at December 31	$ 575	$ 676	$ 867

Retirement Benefits Plans - C58

Retirement Benefits Plans - Change in Plan Assets (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Change in plan assets
Balance at January 1	$ 4,621
Balance at December 31	4,406	$ 4,621
United States pension liabilities [Member]
Change in plan assets
Balance at January 1	3,086	2,940
Actual return on plan assets	(55)	226
Employer contributions	221	248	$ 196
Gross benefits paid	(318)	(329)
Currency translation	0	0
Other	0	1
Balance at December 31	2,934	3,086	2,940
Non-United States pension liabilities [Member]
Change in plan assets
Balance at January 1	1,535	1,432
Actual return on plan assets	29	191
Employer contributions	109	114	145
Gross benefits paid	(100)	(106)
Currency translation	(101)	(96)
Other	0	0
Balance at December 31	1,472	1,535	1,432
Other postretirement liabilities [Member]
Change in plan assets
Balance at January 1	116	138
Actual return on plan assets	1	4
Employer contributions	31	40
Gross benefits paid	(86)	(91)
Currency translation	0	0
Other	31	25
Balance at December 31	$ 93	$ 116	$ 138

Retirement Benefits Plans - Com

Retirement Benefits Plans - Components of Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets (Details 3) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
United States pension liabilities [Member]
Components of pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$ 3,376	$ 3,557
Accumulated benefit obligation	3,219	3,403
Fair value of plan assets	2,470	2,581
Non-United States pension liabilities [Member]
Components of pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	1,387	1,524
Accumulated benefit obligation	1,328	1,446
Fair value of plan assets	$ 650	$ 673

Retirement Benefits Plans - C60

Retirement Benefits Plans - Changes in Pension and Other Postretirement Liabilities Recognized in AOCI (Details 4) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Prior service cost arising during the year	$ (1)	$ (82)	$ 6
Less amounts included in expense during the year	123	718	(456)
Net change for the year	0	0	(2)
United States pension liabilities [Member]
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	1,382	1,054
Prior service cost arising during the year	0	2
Net loss (gain) arising during the year	138	490
Currency translation	0	0
Less amounts included in expense during the year	(193)	(164)
Net change for the year	(55)	328
Balance at December 31	1,327	1,382	1,054
Non-United States pension liabilities [Member]
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	706	528
Prior service cost arising during the year	0	0
Net loss (gain) arising during the year	47	262
Currency translation	(58)	(55)
Less amounts included in expense during the year	(42)	(29)
Net change for the year	(53)	178
Balance at December 31	653	706	528
Other postretirement liabilities [Member]
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	90	184
Prior service cost arising during the year	(1)	(84)
Net loss (gain) arising during the year	(62)	(34)
Currency translation	(4)	(1)
Less amounts included in expense during the year	(2)	25
Net change for the year	(69)	(94)
Balance at December 31	$ 21	$ 90	$ 184

Retirement Benefits Plans - Ben

Retirement Benefits Plans - Benefits Expense (Details 5) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	$ 123	$ 117	$ 128
Interest cost	156	162	147
Expected return on plan assets	(262)	(246)	(226)
Amortization	119	93	133
Benefit plans	136	126	182
Settlements, curtailments and other	74	71	53
Total expense	210	197	235
Non-United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	71	66	62
Interest cost	72	85	80
Expected return on plan assets	(99)	(98)	(85)
Amortization	40	27	27
Benefit plans	84	80	84
Settlements, curtailments and other	2	2	2
Total expense	86	82	86
Other postretirement benefits plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	6	13	20
Interest cost	24	32	35
Expected return on plan assets	(5)	(6)	(6)
Amortization	2	6	14
Benefit plans	27	45	63
Settlements, curtailments and other	0	(31)	0
Total expense	$ 27	$ 14	$ 63

Retirement Benefits Plans Retir

Retirement Benefits Plans Retirement Benefits Plans - Estimated Future Pretax Amounts Recognized From AOCI to Net Periodic Benefit Cost (Details 6) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	$ 165
Prior service cost (credit)	1
Total	166
Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	34
Prior service cost (credit)	1
Total	35
Other postretirement liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	5
Prior service cost (credit)	(14)
Total	$ (9)

Retirement Benefits Plans Ret63

Retirement Benefits Plans Retirement Benefits Plans - Discount Rates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Retirement Benefits Plans - Discount Rates [Line Items]
Discount Rates for Service and Interest Costs		4.00%
Scenario, Forecast [Member]
Retirement Benefits Plans - Discount Rates [Line Items]
Discount Rate Service Costs	4.30%
Discount Rate Interest Costs	3.30%
Service Cost Reduction	$ 3
Interest Cost Reduction	$ 42

Retirement Benefits Plans - Pen

Retirement Benefits Plans - Pension Plans Assumptions (Details 7)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States pension plans [Member]
Assumptions used to determine benefit obligation at year-end
Discount rate	4.22%	3.97%	4.67%
Rate of compensation increase	3.18%	3.16%	3.16%
Assumptions used to determine expense
Discount rate	3.97%	4.67%	3.97%
Expected long-term return on plan assets	8.50%	8.40%	8.45%
Rate of compensation increase	3.16%	3.16%	3.16%
Non-United States pension plans [Member]
Assumptions used to determine benefit obligation at year-end
Discount rate	3.46%	3.33%	4.20%
Rate of compensation increase	3.12%	3.13%	3.12%
Assumptions used to determine expense
Discount rate	3.33%	4.20%	4.17%
Expected long-term return on plan assets	6.92%	7.00%	6.92%
Rate of compensation increase	3.13%	3.12%	3.09%

Retirement Benefits Plans - Oth

Retirement Benefits Plans - Other Postretirement Benefits Plan Assumptions (Details 8) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rates [Abstract]
Effect on total service and interest cost, 1% increase	$ 1
Effect on total service and interest cost, 1% decrease	(1)
Effect on other postretirement liabilities, 1% increase	17
Effect on other postretirement liabilities, 1% decrease	$ (16)
Other postretirement benefits plans [Member]
Assumptions used to determine benefit obligation at year-end
Discount rate	4.04%	3.79%	4.48%
Health care cost trend rate assumed for next year	7.10%	6.31%	6.64%
Ultimate health care cost trend rate	4.75%	4.77%	4.77%
Year ultimate health care cost trend rate is achieved	2,025	2,024	2,023
Assumptions used to determine expense
Discount rate	3.79%	4.48%	3.79%
Initial health care cost trend rate	6.31%	6.64%	6.96%
Ultimate health care cost trend rate	4.77%	4.77%	4.53%
Year ultimate health care cost trend rate is achieved	2,024	2,023	2,022

Retirement Benefits Plans Ret66

Retirement Benefits Plans Retirement Benefits Plans - Employer Contributions to Retirement Benefits Plans (Details 9) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 59
Employer contributions to pension plans	221	$ 248	$ 196
Non-United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	103
Employer contributions to pension plans	109	114	145
Total contributions [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	162
Employer contributions to pension plans	$ 330	$ 362	$ 341

Retirement Benefits Plans - Est

Retirement Benefits Plans - Estimated Pension and Other Postretirement Benefit Payments (Details 10) $ in Millions	Dec. 31, 2015USD ($)
United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
2,016	$ 334
2,017	270
2,018	280
2,019	287
2,020	292
2021 - 2025	1,515
Non-United States pension plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
2,016	81
2,017	82
2,018	85
2,019	86
2,020	89
2021 - 2025	491
Other postretirement benefits plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
2,016	65
Medicare prescription drug subsidy 2016	(5)
2,017	61
Medicare prescription drug subsidy 2017	(4)
2,018	57
Medicare prescription drug subsidy 2018	(4)
2,019	52
Medicare prescription drug subsidy 2019	(3)
2,020	48
Medicare prescription drug subsidy 2020	(2)
2021 - 2025	199
Medicare prescription drug subsidy 2021 - 2025	$ (10)

Retirement Benefits Plans - Fai

Retirement Benefits Plans - Fair Value of Pension Plan Assets (Details 11) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 4,406	$ 4,621
United States pension plans percentage of worldwide pension assets	67.00%
United Kingdom pension plans percentage of worldwide pension assets	27.00%
United States pension plans' target allocation of United States equities	33.00%
United States pension plans' target allocation of non-United States equities	32.00%
United States pension plans' target allocation of real estate	8.00%
United State pension plans' target allocation of debt securities	22.00%
United States pension plans' target allocation of other, including hedge funds and cash equivalents	5.00%
United Kingdom pension plans' target allocation of equities	65.00%
Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 513	513
Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	3,708	3,988
Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	185	120
Non-United States Equity and Global Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	1,347	1,458
Non-United States Equity and Global Equities [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Non-United States Equity and Global Equities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	1,347	1,458
Non-United States Equity and Global Equities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
United States Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	953	1,005
United States Equity [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
United States Equity [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	953	1,005
United States Equity [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	514	646
Fixed Income [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Fixed Income [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	514	646
Fixed Income [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Exchange Traded Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	158	138
Exchange Traded Funds [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Exchange Traded Funds [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	158	138
Exchange Traded Funds [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	357	398
Fixed Income Securities [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Fixed Income Securities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	357	398
Fixed Income Securities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
United States treasuries [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	105	106
United States treasuries [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	105	106
United States treasuries [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
United States treasuries [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Bank Loans [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	136	128
Bank Loans [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Bank Loans [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	136	128
Bank Loans [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Real Estate Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	251	263
Real Estate Securities [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	244	257
Real Estate Securities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Real Estate Securities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	7	6
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	98	92
Equity Securities [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	98	92
Equity Securities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Equity Securities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	246	218
Cash Equivalents [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	17	8
Cash Equivalents [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	229	210
Cash Equivalents [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	92	54
Hedge Funds [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Hedge Funds [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Hedge Funds [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	92	54
Exchange Traded Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	49	50
Exchange Traded Funds [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	49	50
Exchange Traded Funds [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Exchange Traded Funds [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Other Pension Plan Asset [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	100	65
Other Pension Plan Asset [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0	0
Other Pension Plan Asset [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	14	5
Other Pension Plan Asset [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 86	$ 60

Retirement Benefits Plans Ret69

Retirement Benefits Plans Retirement Benefits Plans - Change in Plan Level 3 Assets (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	$ 185	$ 120	$ 100
Gains (losses) relating to Level 3 assets still held at year-end	(6)	(2)
Defined Benefit Plan, Purchases, Sales, and Settlements	80	53
Defined Benefit Plan, Transfers Between Measurement Levels	(9)	(31)
Real Estate Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	7	6	6
Gains (losses) relating to Level 3 assets still held at year-end	1	0
Defined Benefit Plan, Purchases, Sales, and Settlements	0	0
Defined Benefit Plan, Transfers Between Measurement Levels	0	0
Hedge Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	92	54	0
Gains (losses) relating to Level 3 assets still held at year-end	(5)	1
Defined Benefit Plan, Purchases, Sales, and Settlements	43	53
Defined Benefit Plan, Transfers Between Measurement Levels	0	0
Other Pension Plan Assets [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	86	60	$ 94
Gains (losses) relating to Level 3 assets still held at year-end	(2)	(3)
Defined Benefit Plan, Purchases, Sales, and Settlements	37	0
Defined Benefit Plan, Transfers Between Measurement Levels	$ (9)	$ (31)

Retirement Benefits Plans Ret70

Retirement Benefits Plans Retirement Benefits Plans - Fair Value of Other Postretirement Benefits Plan Assets (Details 12) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Global equities	$ 44	$ 54
Fixed income securities	18	24
United States treasuries	20	37
Cash equivalents	11	1
Total other postretirement benefits plan assets	$ 93	116
VEBA target trust allocation in diversified global equities	50.00%
VEBA target trust allocation in fixed income securities	50.00%
Quoted prices in active markets for identical assets (Level 1) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Global equities	$ 0	0
Fixed income securities	0	0
United States treasuries	20	37
Cash equivalents	11	1
Total other postretirement benefits plan assets	31	38
Other observable inputs (Level 2) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Global equities	44	54
Fixed income securities	18	24
United States treasuries	0	0
Cash equivalents	0	0
Total other postretirement benefits plan assets	62	78
Unobservable inputs (Level 3) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Global equities	0	0
Fixed income securities	0	0
United States treasuries	0	0
Cash equivalents	0	0
Total other postretirement benefits plan assets	$ 0	$ 0

Retirement Benefits Plans Ret71

Retirement Benefits Plans Retirement Benefits Plans - Defined Contribution Plans (Details 13) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Employer contributions to defined contribution plans	$ 137	$ 141	$ 121

Commitments and Contingencies (

Commitments and Contingencies (Details) BRL in Millions, $ in Millions	Jul. 16, 2014USD ($)	Jul. 08, 2014USD ($)	Jun. 23, 2014USD ($)	Jun. 18, 2014USD ($)	Dec. 31, 2010USD ($)	Dec. 31, 2010BRL	Dec. 31, 2015USD ($)	Dec. 31, 2015BRL	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2015BRL
Loss Contingency Accrual [Roll Forward]
Raysul total loss contingency accrual							$ 24				BRL 96
Raysul loss contingency provision					$ 15	BRL 60	$ 9	BRL 36
Environmental contingencies
Number of environmental remediation sites world wide							137				137
Accrual for environmental loss contingencies							$ 131		$ 140
Current and long-term warranty accruals [Table]
Balance at January 1							213		189	$ 185
Provision							104		125	107
Settled							(114)		(120)	(99)
Other							(8)		19	(4)
Balance at December 31							195		213	189
Minimum rental commitments under noncancelable operating leases
2,016							151
2,017							116
2,018							87
2,019							49
2,020							32
Thereafter							55
Total noncancelable lease commitments							490
Summary of Rental Expense
Rental expense							$ 225		$ 244	$ 241
Meritor [Member]
Loss Contingencies [Line Items]
Loss Contingency, Loss in Period			$ 500
Litigation Settlement, Amount	$ 500
Triumph [Member]
Loss Contingencies [Line Items]
Loss Contingency, Loss in Period				$ 147.5
Litigation Settlement, Amount		$ 147.5

Income Taxes Income (Loss) Befo

Income Taxes Income (Loss) Before Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	$ 2,145	$ 1,761	$ 1,884
Ireland
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	(608)	(332)	184
Foreign
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	$ 2,753	$ 2,093	$ 1,700

Income Taxes Income Tax (Benefi

Income Taxes Income Tax (Benefit) Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current Income Tax Expense (Benefit) [Abstract]
Total current income tax expense	$ 358	$ 354	$ 357
Deferred Income Tax Benefit [Abstract]
Total deferred income tax benefit	(194)	(396)	(346)
Income tax (benefit) expense	164	(42)	11
Ireland
Current Income Tax Expense (Benefit) [Abstract]
Ireland	8	(13)	17
Deferred Income Tax Benefit [Abstract]
Ireland	1	2	0
United States - Federal
Current Income Tax Expense (Benefit) [Abstract]
United States - Federal	88	87	89
Deferred Income Tax Benefit [Abstract]
United States - Federal	(65)	(224)	(295)
United States - State and local
Current Income Tax Expense (Benefit) [Abstract]
United States - State and local	22	41	7
Deferred Income Tax Benefit [Abstract]
United States - State and local	(6)	(49)	(23)
Foreign - other
Current Income Tax Expense (Benefit) [Abstract]
Foreign - other	240	239	244
Deferred Income Tax Benefit [Abstract]
Foreign - other	$ (124)	$ (125)	$ (28)

Income Taxes Reconciliations of

Income Taxes Reconciliations of Income Taxes from the Appropriate Statutory Rate (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Effective income tax rate reconciliation, at Ireland statutory income tax rate, percent	25.00%	25.00%	25.00%
Income taxes at the applicable statutory rate	25.00%	25.00%	25.00%
Effective income tax (benefit) expense rate	7.70%	(2.40%)	0.60%
Ireland operations
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Ireland tax on trading income	(0.40%)	(0.10%)	(1.40%)
Nondeductible interest expense	7.90%	4.80%	0.00%
United States operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
United States (loss) income	(0.40%)	(2.80%)	(2.80%)
Nondeductible goodwill - Aerospace divestitures	0.00%	1.40%	0.00%
Credit for research activities	(0.80%)	(1.00%)	(2.00%)
Other	5.40%	1.50%	1.30%
Other foreign operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Other	(0.50%)	(1.00%)	0.20%
United States foreign tax credit	(0.80%)	(1.10%)	(1.80%)
Other foreign operations (earnings taxed at other than the applicable statutory tax rate)	(25.10%)	(24.80%)	(17.60%)
Worldwide Operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Adjustments to tax liabilities	(1.40%)	(1.70%)	(1.10%)
Adjustments to valuation allowance	(1.20%)	(2.60%)	0.80%
Effective Income Tax Rate [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Effective income tax (benefit) expense rate	7.70%	(2.40%)	0.60%

Income Taxes Worldwide Income T

Income Taxes Worldwide Income Tax Payments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Worldwide Income Tax Payments [Abstract]
Income taxes paid	$ 302	$ 258	$ 272

Income Taxes Components of curr

Income Taxes Components of current and long-term deferred income taxes (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets and liabilities [Member]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals [Abstract]
Employee benefits		$ 148
Depreciation and amortization		0
Other accruals and adjustments		476
Deferred Tax Assets, Net, Classification [Abstract]
United States federal income tax loss carryforwards		0
United States federal income tax credit carryforward		0
United States state and local tax loss carryforwards and tax credit carryforwards		0
Other foreign tax loss carryforward		0
Other foreign income tax credit carryforwards		0
Valuation allowance for income tax loss and income tax credit carryforwards		(24)
Other valuation allowance		(7)
Total deferred income taxes		593
Long-term assets and liabilities [Member]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals [Abstract]
Employee benefits	$ 808	773
Depreciation and amortization	(1,824)	(2,010)
Other accruals and adjustments	717	282
Deferred Tax Assets, Net, Classification [Abstract]
United States federal income tax loss carryforwards	20	58
United States federal income tax credit carryforward	183	150
United States state and local tax loss carryforwards and tax credit carryforwards	63	76
Other foreign tax loss carryforward	2,265	2,112
Other foreign income tax credit carryforwards	70	49
Valuation allowance for income tax loss and income tax credit carryforwards	(2,315)	(2,134)
Other valuation allowance	(15)	(29)
Deferred Tax Liabilities, Net	$ (28)	$ (673)

Income Taxes Operating Loss and

Income Taxes Operating Loss and Tax Credit Carryforwards, United States, By Expiration Dates (Details) - Internal Revenue Service (IRS) [Member] - Domestic Tax Authority [Member] $ in Millions	Dec. 31, 2015USD ($)
Not subject to expiration [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	$ 0
Not subject to expiration [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	30
Not subject to expiration [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	0
Not subject to expiration [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
Not subject to expiration [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
Valuation allowance [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	0
Valuation allowance [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	(66)
Valuation allowance [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	(66)
Valuation allowance [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	(12)
Valuation allowance [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	(12)
2016 through 2020 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	0
2016 through 2020 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	28
2016 through 2020 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	28
2016 through 2020 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
2016 through 2020 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
2021 through 2025 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	0
2021 through 2025 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	69
2021 through 2025 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	69
2021 through 2025 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
2021 through 2025 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
2026 through 2030 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	35
2026 through 2030 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	27
2026 through 2030 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	25
2026 through 2030 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	12
2026 through 2030 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	12
2031 through 2035 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	415
2031 through 2035 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	108
2031 through 2035 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	40
2031 through 2035 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	107
2031 through 2035 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	8
2036 through 2040 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax loss carryforwards	0
2036 through 2040 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	21
2036 through 2040 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal income tax credit carryforwards	21
2036 through 2040 [Member] | Before ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	0
2036 through 2040 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
United States federal deferred income tax assets for income tax loss carryforwards	$ 0

Income Taxes Income Tax Loss an

Income Taxes Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect, By Expiration Dates (Details) - United States - State and local - Domestic Tax Authority [Member] $ in Millions	Dec. 31, 2015USD ($)
2036 through 2040 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	$ 0
United States and local income tax credit carryforwards - net of federal tax effect	5
2031 through 2035 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	9
United States and local income tax credit carryforwards - net of federal tax effect	3
2026 through 2030 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	12
United States and local income tax credit carryforwards - net of federal tax effect	6
2021 through 2025 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	17
United States and local income tax credit carryforwards - net of federal tax effect	10
2016 through 2020 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	7
United States and local income tax credit carryforwards - net of federal tax effect	10
Not subject to expiration [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	0
United States and local income tax credit carryforwards - net of federal tax effect	0
Related valuation allowance [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States state and local deferred income tax assets for income tax loss carryforwards - net of federal tax	(18)
United States and local income tax credit carryforwards - net of federal tax effect	(16)
Related valuation allowance [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	(18)
United States and local income tax credit carryforwards - net of federal tax effect	(16)
2016 through 2020 [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	0
United States and local income tax credit carryforwards - net of federal tax effect	8
2021 through 2025 [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	12
United States and local income tax credit carryforwards - net of federal tax effect	9
2026 through 2030 [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	12
United States and local income tax credit carryforwards - net of federal tax effect	6
2031 through 2035 [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	9
United States and local income tax credit carryforwards - net of federal tax effect	2
2036 through 2040 [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	0
United States and local income tax credit carryforwards - net of federal tax effect	5
Not subject to expiration [Member] | After ASU 2013-11 [Member]
Income Tax Loss and Tax Credit Carryforwards, State and Local, Net of Federal Tax Effect [Line Items]
United States federal income tax loss carryforwards	0
United States and local income tax credit carryforwards - net of federal tax effect	$ 0

Income Taxes Income Tax Loss 80

Income Taxes Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates (Details) $ in Millions	Dec. 31, 2015USD ($)
2016 through 2020 [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	$ 125
Non-United States deferred income tax assets for income tax loss carryforwards	33
Non-United States income tax credit carryforwards	7
2021 through 2025 [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	146
Non-United States deferred income tax assets for income tax loss carryforwards	35
Non-United States income tax credit carryforwards	15
2026 through 2030 [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	3
Non-United States deferred income tax assets for income tax loss carryforwards	1
Non-United States income tax credit carryforwards	16
2031 through 2035 [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	0
Non-United States deferred income tax assets for income tax loss carryforwards	0
Non-United States income tax credit carryforwards	0
Not subject to expiration [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	10,092
Non-United States deferred income tax assets for income tax loss carryforwards	2,196
Non-United States income tax credit carryforwards	32
Valuation allowance [Member]
Income Tax Loss and Tax Credit Carryforwards, Non-United States Subsidiaries, By Expiration Dates [Line Items]
Non-United States income tax loss carryforwards	0
Non-United States deferred income tax assets for income tax loss carryforwards	(2,171)
Non-United States income tax credit carryforwards	$ (32)

Income Taxes Summary of Gross U

Income Taxes Summary of Gross Unrecognized Income Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary of Gross Unrecognized Income Tax Benefits [Abstract]
Balance at January 1	$ 493	$ 479	$ 444
Increases and decreases as a result of positions taken during prior years
Transfers from valuation allowances	0	(3)	13
Other increases, including currency translation	34	37	7
Other decreases, including currency translation	(34)	(3)	(7)
Balances related to acquired businesses	(1)	(3)	2
Increases as a result of positions taken during the current year	109	65	35
Decreases relating to settlements with tax authorities	0	(51)	(6)
Decreases as a result of a lapse of the applicable statute of limitations	(17)	(28)	(9)
Balance at December 31	$ 584	$ 493	$ 479

Income Taxes Income Taxes Textu

Income Taxes Income Taxes Textuals (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Income Taxes [Abstract]
Income tax (benefit) expense	$ 164	$ (42)	$ 11
Effective income tax (benefit) expense rate	7.70%	(2.40%)	0.60%
Net tax benefit of litigation settlements, related legal costs and gain on sale of the Aerospace businesses		7.60%
Income Tax Rate excluding net tax benefit of litigation settlements, related legal costs and gain on sale of the Aerospace businesses		5.20%
Undistributed earnings of United States and other foreign subsidiaries where no provision has been made	$ 15,100
Unrecognized tax benefits netted against deferred tax asset for a loss or other carryforward under ASU 2013-11	262	$ 146
Unrecognized tax benefits that would impact effective tax rate	475
Income tax examination, penalties and interest accrued	$ 108	$ 120
Recoverability of Deferred Income Tax Assets [Abstract]
Number of years of cumulative pretax income in a particular jurisdiction to determine deferred tax assets will not be recognized	P3Y
Number of years of cumulative pretax losses in particular jurisdiction to determine if deferred tax assets can be recognized	P3Y
Number of years estimated to resolve Brazilian tax assessment	10
2011 Notice [Member]
Income Taxes [Abstract]
IRS Statutory Notice of Deficiency proposed assessment of additional taxes	$ 75
Penalties associated with IRS Statutory Notice of Deficiency proposed assessment	52
2014 Notice [Member]
Income Taxes [Abstract]
IRS Statutory Notice of Deficiency proposed assessment of additional taxes	190
Penalties associated with IRS Statutory Notice of Deficiency proposed assessment	72
2010 Notice [Member]
Income Taxes [Abstract]
Brazil tax assessment, plus interest and penalties	64
2014 Notice [Member]
Income Taxes [Abstract]
Brazil tax assessment, plus interest and penalties	$ 50

Eaton Shareholders' Equity Eato

Eaton Shareholders' Equity Eaton Shareholders' Equity - Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Currency translation and related hedging instuments pre-tax	$ (1,080)	$ (1,014)	$ (30)
Currency translation and related hedging instruments after-tax	(1,078)	(1,019)	(28)
Pension and Other Postretirement Benefits [Abstract]
Prior service credit (cost) arising during the year pre-tax	1	82	(6)
Prior service credit (cost) arising during the year after-tax	1	51	(4)
Net (loss) gain arising during the year pre-tax	(123)	(718)	456
Net (loss) gain arising during the year after-tax	(89)	(519)	277
Currency translation pre-tax	62	56	(5)
Currency translation after-tax	46	47	(4)
Other pre-tax	0	0	2
Other after-tax	(3)	(4)	16
Amortization of actuarial loss and prior service cost reclassified to earnings pre-tax	237	168	229
Amortization of actuarial loss and prior service cost reclassified to earnings after-tax	156	110	144
Total pensions and other postretirement benefits included in other comprehensive income (loss), pre-tax	177	(412)	676
Total pensions and other postretirement benefits included in other comprehensive income (loss), after-tax	111	(315)	429
Other Accumulated Comprehensive Income (Loss) Cash Flow Hedges
(Loss) gain on derivatives designated as cash flow hedges pre-tax	20	(3)	6
(Loss) gain on derivatives designated as cash flow hedges after-tax	13	(2)	3
Changes in cash flow hedges reclassified to earnings pre-tax	(16)	(5)	0
Changes in cash flow hedges reclassified to earnings after-tax	(10)	(3)	0
Cash flow hedges, net of reclassification adjustments pre-tax	4	(8)	6
Cash flow hedges, net of reclassification adjustments after-tax	3	(5)	3
Other comprehensive (loss) income attributable to Eaton ordinary shareholders pre-tax	(899)	(1,434)	652
Other comprehensive (loss) income attributable to Eaton ordinary shareholders after-tax	$ (964)	$ (1,339)	$ 404

Eaton Shareholders' Equity Ea84

Eaton Shareholders' Equity Eaton Shareholders' Equity - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	$ (3,863)	$ (2,899)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(964)	(1,339)	$ 404
Currency translation and related hedging instruments [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(2,492)	(1,414)
Other comprehensive loss before reclassifications	(1,078)
Amounts reclassified from Accumulated other comprehensive loss	0
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(1,078)
Pensions and Other Postretirement Benefits [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(1,374)	(1,485)
Other comprehensive loss before reclassifications	(45)
Amounts reclassified from Accumulated other comprehensive loss	156
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	111
Cash Flow Hedges [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	3	0
Other comprehensive loss before reclassifications	13
Amounts reclassified from Accumulated other comprehensive loss	(10)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	3
Accumulated Other Comprehensive Income (Loss) [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Balance at December 31	(3,863)	$ (2,899)
Other comprehensive loss before reclassifications	(1,110)
Amounts reclassified from Accumulated other comprehensive loss	146
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	$ (964)

Eaton Shareholders' Equity Ea85

Eaton Shareholders' Equity Eaton Shareholders' Equity - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Currency exchange contracts		$ 14,292	$ 15,646	$ 15,369
Tax benefit (expense)		(164)	42	(11)
Total reclassifications, net of tax		1,979	$ 1,793	$ 1,861
Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Total reclassifications, net of tax		(146)
Reclassification out of Accumulated Other Comprehensive Loss [Member] | Amortization of defined benefit pension and other postretirement benefits items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Actuarial loss and prior service cost	[1]	(237)
Tax benefit (expense)		81
Total reclassifications, net of tax		(156)
Reclassification out of Accumulated Other Comprehensive Loss [Member] | Gains and losses on cash flow hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Tax benefit (expense)		(6)
Total reclassifications, net of tax		10
Reclassification out of Accumulated Other Comprehensive Loss [Member] | Currency exchange contracts [Member] | Gains and losses on cash flow hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Currency exchange contracts		$ 16
[1]	These components of Accumulated other comprehensive loss are included in the computation of net periodic benefit cost. See Note 7 for additional information about defined benefit pension and other postretirement benefits items.

Eaton Shareholders' Equity Ea86

Eaton Shareholders' Equity Eaton Shareholders' Equity - Net Income per Ordinary Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Net income attributable to Eaton ordinary shareholders	$ 1,979	$ 1,793	$ 1,861
Weighted-average number of ordinary shares outstanding - diluted	467.1	476.8	476.7
Less dilutive effect of equity-based compensation	1.6	2.7	3.2
Weighted-average number of ordinary shares outstanding - basic	465.5	474.1	473.5
Net income per ordinary share - diluted	$ 4.23	$ 3.76	$ 3.90
Net income per ordinary share - basic	$ 4.25	$ 3.78	$ 3.93

Eaton Shareholders' Equity Ea87

Eaton Shareholders' Equity Eaton Shareholders' Equity (Textuals) (Details) $ / shares in Units, $ in Millions	Feb. 24, 2016$ / shares	Sep. 28, 2011USD ($)shares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013$ / sharesshares	Dec. 31, 2012shares	Mar. 18, 2016$ / shares	Dec. 31, 2015€ / shares	Oct. 22, 2013shares
Subsequent Event [Line Items]
Quarterly dividends, per share, declared | $ / shares			$ 2.20	$ 1.96	$ 1.68
Shareholders Equity Textuals Abstract
Ordinary shares authorized			750,000,000
Eaton Corporation plc ordinary share par value | $ / shares			$ 0.01
Ordinary shares issued and outstanding			458,800,000	467,900,000
Deferred ordinary shares authorized			40,000
Deferred ordinary shares par value | € / shares								€ 1
Deferred ordinary shares, shares issued and outstanding			40,000	40,000
Preferred A Shares authorized			10,000
Preferred A Shares par value | $ / shares			$ 1
Preferred A Shares, Shares Issued			10,000	10,000
Preferred A Shares, Shares Outstanding			10,000	10,000
Serial preferred shares authorized			10,000,000
Serial preferred share par value per share | $ / shares			$ 0.01
Serial preferred shares, shares issued and outstanding			0	0
Number of holders of record of Eaton ordinary shares			18,538
Number of current and former employees who were shareholders through various Eaton plans			23,559
Disclosure of Repurchase Agreements [Abstract]
2011 Retired Stock Repurchase Program, Number of Shares Authorized to be Repurchased		20,000,000
2011 share repurchase program, maximum aggregate purchase price of shares authorized | $		$ 1,250
2011 share repurchase progam, shares purchased						0
2013 share repurchase program, number of shares authorized to be repurchased									40,000,000
2013 stock repurchase program, authorized repurchase price as percent of Eaton closing share price, low range									70.00%
2013 stock repurchase program, authorized repurchase price as percent of Eaton closing share price, high range									120.00%
2013 share repurchase program, shares purchased - shares			11,300,000	9,600,000	0
2013 share repurchase program, shares purchased - cost | $			$ 682	$ 650
Employee Trust [Abstract]
Deferred compensation plan trust of shares and marketable secutities | $			$ 16	$ 19
Earnings Per Share, Diluted, Other Disclosures [Abstract]
Antidilutive securities excluded from computation of net income per ordinary share			1,600,000	500,000	200,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Quarterly dividends payable, amount per share | $ / shares							$ 0.57
Quarterly dividends, per share, declared | $ / shares	$ 0.57

Restricted Stock Units and Awar

Restricted Stock Units and Awards Activity (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense not yet recognized related to non-vested RSUs and RSAs	$ 82
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 8 months
Excess tax benefit for equity-based compensation		$ 5	$ 10
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at January 1	2.8
Granted	1.1
Vested	(1.6)
Forfeited	(0.2)
Non-vested at December 31	2.1	2.8
Non-vested at January 1	$ 60.11
Granted	67.46
Vested	57.50
Forfeited	66.94
Non-vested at December 31	$ 65.06	$ 60.11
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 8 months 12 days

Equity-Based Compensation Infor

Equity-Based Compensation Information Related to Restricted Stock Units and Awards (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Information Related to Restricted Stock Units [Abstract]
Pretax expense for RSUs and RSAs	$ 68	$ 81	$ 69
After-tax expense for RSUs and RSAs	44	53	45
Fair value of vested RSUs and RSAs	$ 110	$ 105	$ 82

Equity-Based Compensation Perfo

Equity-Based Compensation Performance Share Units (Details) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pretax expense for PSUs | $	$ 2
After-tax expense for PSUs | $	1
Employee Service Share-Based Compensation, Non Vested Awards, Total Compensation Cost Not Yet Recognized, Other Than Options, PSUs | $	$ 5
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 8 months
Performance Share Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at January 1 | shares	0
Granted | shares	0.9
Vested | shares	0
Forfeited | shares	(0.1)
Non-vested at December 31 | shares	0.8
Non-vested at January 1 | $ / shares	$ 0
Granted | $ / shares	71.72
Vested | $ / shares	0
Forfeited | $ / shares	71.72
Non-vested at December 31 | $ / shares	$ 71.72
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years

Equity-Based Compensation Stock

Equity-Based Compensation Stock Options Fair Value Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Expected volatility	29.00%	34.00%	36.00%
Expected option life in years	5 years 6 months	5 years 6 months	5 years 6 months
Expected dividend yield	2.60%	2.40%	2.00%
Risk-free interest rate minimum	1.50%	1.50%	0.80%
Risk-free interest rate maximum	1.60%	1.70%	1.50%
Weighted-average fair value of stock options granted	$ 15.25	$ 19.46	$ 17.49
Stock option vesting period	3 years
Stock option expiration date after date of grant	10 years

Equity-Based Compensation Sto92

Equity-Based Compensation Stock Options Activity (Details) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of Eaton ordinary shares on last trading day | $ / shares	$ 52.04
Weighted-average exercise price per option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at January 1, 2015 | $ / shares	47.30
Granted | $ / shares	71.66
Exercised | $ / shares	37.91
Forfeited and cancelled | $ / shares	71.18
Outstanding at December 31, 2015 | $ / shares	51.94
Exercisable at December 31, 2015 | $ / shares	$ 47.23
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at January 1, 2015, shares | shares	7
Granted, shares | shares	0.8
Exercised, shares | shares	(1.4)
Forfeited and cancelled, shares | shares	(0.2)
Outstanding at December 31, 2015, shares | shares	6.2
Exercisable at December 31, 2015, shares | shares	5
Reserved for future grants at December 31, 2015, shares | shares	25.5
Weighted-average remaining contractual life in years [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at December 31, 2015	4 years 3 months
Exercisable at December 31, 2015	3 years 3 months
Aggregate Intrinsic Value [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at December 31, 2015 | $	$ 36.2
Exercisable at December 31, 2015 | $	$ 36.2

Equity-Based Compensation Inf93

Equity-Based Compensation Information Related to Stock Options (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Information Related to Stock Options [Abstract]
Pretax expense for stock options	$ 12	$ 12	$ 11
After-tax expense for stock options	8	8	7
Proceeds from stock options exercised	52	54	121
Income tax benefit related to stock options exercised
Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows	4	4	3
Excess tax benefit classified in financing activities in the Consolidated Statements of Cash Flows	1	15	22
Intrinsic value of stock options exercised	44	55	102
Total fair value of stock options vesting	$ 12	$ 12	$ 11
Stock options exercised, shares	1.4	1.5	3.6
Non-vested stock option compensation expense not yet recognized	$ 11
Non-vested stock options weighted-average period for total compensation expense to be recognized	1 year 8 months

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Summary of financial instruments recognized at fair value and fair value measurement used
Cash	$ 268	$ 781
Short-term investments	177	245
Net derivative contracts	86	70
Long-term debt converted to floating interest rates by interest rate swaps - net	(94)	(74)
Quoted prices in active markets for identical assets (Level 1) [Member]
Summary of financial instruments recognized at fair value and fair value measurement used
Cash	268	781
Short-term investments	177	245
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]
Summary of financial instruments recognized at fair value and fair value measurement used
Cash	0	0
Short-term investments	0	0
Net derivative contracts	86	70
Long-term debt converted to floating interest rates by interest rate swaps - net	(94)	(74)
Unobservable inputs (Level 3) [Member]
Summary of financial instruments recognized at fair value and fair value measurement used
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 Fair Va

Fair Value Measurements Fair Value Measurements (Details 1) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Time deposits, certificates of deposit and demand deposits with banks	$ 122	$ 113
Money market investments	55	131
Other	0	1
Total short-term investments	$ 177	$ 245

Fair Value Measurements Fair 96

Fair Value Measurements Fair Value Measurements (Details Textuals) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Long-term debt and current portion of long term debt, carrying value	$ 8,023	$ 9,032
Long-term debt and current portion of long-term debt, fair value	$ 8,231	$ 9,509

Derivative Financial Instrume97

Derivative Financial Instruments and Hedging Activities Fixed-to-Floating Interest Rate Swaps (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate received	2.52%
Floating interest rate paid	0.00%
Notes due 2017 [Member]
Derivative [Line Items]
Notional amount	$ 150
Fixed interest rate received	5.30%
Floating interest rate paid	4.59%
Senior notes due 2017 [Member]
Derivative [Line Items]
Notional amount	$ 750
Fixed interest rate received	1.50%
Floating interest rate paid	0.71%
Notes due 2018 [Member]
Derivative [Line Items]
Notional amount	$ 415
Fixed interest rate received	5.60%
Floating interest rate paid	3.78%
Notes due 2019 [Member]
Derivative [Line Items]
Notional amount	$ 300
Fixed interest rate received	6.95%
Floating interest rate paid	5.66%
Debentures due 2019 [Member]
Derivative [Line Items]
Notional amount	$ 25
Fixed interest rate received	8.875%
Floating interest rate paid	4.59%
Debentures due 2020 [Member]
Derivative [Line Items]
Notional amount	$ 150
Fixed interest rate received	3.875%
Floating interest rate paid	2.45%
Notes due 2021 [Member]
Derivative [Line Items]
Notional amount	$ 275
Fixed interest rate received	3.47%
Floating interest rate paid	2.07%
Senior notes due 2022 [Member]
Derivative [Line Items]
Notional amount	$ 1,350
Fixed interest rate received	2.75%
Floating interest rate paid	0.80%
Notes due 2023 [Member]
Derivative [Line Items]
Notional amount	$ 200
Fixed interest rate received	3.68%
Floating interest rate paid	1.40%
Debentures due 2024 [Member]
Derivative [Line Items]
Notional amount	$ 25
Fixed interest rate received	7.625%
Floating interest rate paid	3.01%
Debentures due 2029 [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate received	7.65%
Floating interest rate paid	3.17%
Debentures due 2034 [Member]
Derivative [Line Items]
Notional amount	$ 25
Fixed interest rate received	5.45%
Floating interest rate paid	0.80%
London Interbank Offered Rate (LIBOR) [Member]
Derivative [Line Items]
Debt Instrument, Term	3 months
Derivative, Basis Spread on Variable Rate	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2017 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	4.26%
London Interbank Offered Rate (LIBOR) [Member] | Senior notes due 2017 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	0.46%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2018 [Member]
Derivative [Line Items]
Debt Instrument, Term	6 months
Derivative, Basis Spread on Variable Rate	3.18%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2019 [Member]
Derivative [Line Items]
Debt Instrument, Term	3 months
Derivative, Basis Spread on Variable Rate	5.07%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2019 [Member]
Derivative [Line Items]
Debt Instrument, Term	6 months
Derivative, Basis Spread on Variable Rate	3.84%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2020 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	2.12%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2021 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	1.74%
London Interbank Offered Rate (LIBOR) [Member] | Senior notes due 2022 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	0.56%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2023 [Member]
Derivative [Line Items]
Debt Instrument, Term	1 month
Derivative, Basis Spread on Variable Rate	1.07%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2024 [Member]
Derivative [Line Items]
Debt Instrument, Term	6 months
Derivative, Basis Spread on Variable Rate	2.48%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2029 [Member]
Derivative [Line Items]
Debt Instrument, Term	6 months
Derivative, Basis Spread on Variable Rate	2.57%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2034 [Member]
Derivative [Line Items]
Debt Instrument, Term	6 months
Derivative, Basis Spread on Variable Rate	0.28%

Derivative Financial Instrume98

Derivative Financial Instruments and Hedging Activities Forward Starting Floating-to-Fixed Interest Rate Swaps (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate paid	2.52%
Floating interest rate received	0.00%
London Interbank Offered Rate (LIBOR) [Member]
Derivative [Line Items]
Debt Instrument, Term	3 months
Derivative, Basis Spread on Variable Rate	0.00%

Derivative Financial Instrume99

Derivative Financial Instruments and Hedging Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other current assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$ 27	$ 47
Derivatives designated as hedges
Derivative asset designated as hedging instrument	18	8
Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	97	85
Other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	40	52
Derivatives designated as hedges
Derivative liability designated as hedging instrument	8	5
Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	8	13
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps
Derivatives designated as hedges
Derivative, Notional Amount	$ 3,715	$ 3,440
Derivative, Lower Remaining Maturity Range	2 years	2 years
Derivative, Higher Remaining Maturity Range	19 years	19 years
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	$ 0	$ 0
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	96	84
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Fixed-to-floating interest rate swaps | Other current 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 | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	$ 2	10
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Floating-to-fixed interest rate swaps
Derivatives designated as hedges
Derivative, Higher Remaining Maturity Range	12 years
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating-to-fixed interest rate swaps
Derivatives designated as hedges
Derivative, Notional Amount	$ 50
Derivative, Lower Remaining Maturity Range	1 year
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating-to-fixed interest rate swaps | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	$ 0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating-to-fixed interest rate swaps | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating-to-fixed interest rate swaps | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Floating-to-fixed interest rate swaps | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Currency exchange contracts
Derivatives designated as hedges
Derivative, Notional Amount	$ 724	$ 432
Derivative, Lower Remaining Maturity Range	1 month	1 month
Derivative, Higher Remaining Maturity Range	36 months	36 months
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Currency exchange contracts | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	$ 18	$ 8
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Currency exchange contracts | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	1	1
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Currency exchange contracts | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	8	5
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Currency exchange contracts | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	6	3
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts
Derivatives designated as hedges
Derivative, Notional Amount	$ 1	$ 1
Derivative, Lower Remaining Maturity Range	1 month	1 month
Derivative, Higher Remaining Maturity Range	12 months	12 months
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	$ 0	$ 0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	0	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity contracts | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0	0
Not Designated as Hedging Instrument [Member] | Currency exchange contracts
Derivatives designated as hedges
Derivative, Notional Amount	$ 4,198	$ 4,447
Derivative, Lower Remaining Maturity Range	1 month	1 month
Derivative, Higher Remaining Maturity Range	12 months	12 months
Not Designated as Hedging Instrument [Member] | Currency exchange contracts | Other current assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$ 27	$ 47
Not Designated as Hedging Instrument [Member] | Currency exchange contracts | Other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	40	52
Japanese Yen notes due 2018 [Member] | Japanese Yen notes payable [Member]
Derivatives, Fair Value [Line Items]
Debt denominated in foreign currency designated as non-derivative net investment hedging instrument	83	84
Japanese Yen notes due 2018 [Member] | Japanese Yen notes payable [Member] | Non-derivative net investment hedge [Member]
Derivatives, Fair Value [Line Items]
Debt denominated in foreign currency designated as non-derivative net investment hedging instrument	$ 83	$ 84

Amounts Recognized in Accumulat

Amounts Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Amounts recognized in accumulated other comprehensive income
Eaton's target percentage of managing intercompany balance sheet exposure	100.00%
Cash Flow Hedging [Member]
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in Accumulated other comprehensive loss	$ 20	$ (3)
Gain (loss) reclassified from Accumulated other comprehensive loss	16	5
Floating-to-fixed interest rate swaps | Cash Flow Hedging [Member]
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in Accumulated other comprehensive loss	0	0
Floating-to-fixed interest rate swaps | Interest expense - net [Member] | Cash Flow Hedging [Member]
Amounts recognized in accumulated other comprehensive income
Gain (loss) reclassified from Accumulated other comprehensive loss	0	(1)
Currency exchange contracts | Cash Flow Hedging [Member]
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in Accumulated other comprehensive loss	20	(3)
Currency exchange contracts | Cost of products sold [Member] | Cash Flow Hedging [Member]
Amounts recognized in accumulated other comprehensive income
Gain (loss) reclassified from Accumulated other comprehensive loss	$ 16	$ 6

Derivative Financial Instrum101

Derivative Financial Instruments and Hedging Activities Amounts Recognized in Net income (Details) - Interest expense - net [Member] - Fair Value Hedging [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Derivative designated as fair value hedges	$ 0	$ 0
Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative designated as fair value hedges	20	113
Related Long Term Debt Converted To Floating Interest Rates By Interest Rate Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative designated as fair value hedges	$ (20)	$ (113)

Accounts Receivable and Inve102

Accounts Receivable and Inventory (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Accounts Receivable and Inventory [Abstract]
Allowance for doubtful accounts receivable	$ 50	$ 60
Percentage of inventory at FIFO accounted for using the LIFO method	43.00%	41.00%
Inventory Disclosure [Abstract]
Raw materials	$ 885	$ 924
Work-in-process	412	422
Finished goods	1,131	1,201
Inventory at FIFO	2,428	2,547
Excess of Replacement or Current Costs over Stated LIFO Value	(105)	(119)
Total inventory	$ 2,323	$ 2,428

Business Segment and Geograp103

Business Segment and Geographic Region Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Segment Information
Net sales	$ 20,855	$ 22,552	$ 22,046
Segment operating profit	3,133	3,312	3,178
Litigation settlements	0	(644)	0
Amortization of intangible assets	(401)
Interest expense - net	(232)	(227)	(271)
Income before income taxes	2,145	1,761	1,884
Income tax (benefit) expense	164	(42)	11
Net income	1,981	1,803	1,873
Less net income for noncontrolling interests	(2)	(10)	(12)
Net income attributable to Eaton ordinary shareholders	1,979	1,793	1,861
Business segment acquisition integration pretax charges	42	129	117
Total business acquisition transaction costs	0	0	9
Entity-wide revenue, major customer, amount	0	0	0
Electrical Products [Member]
Business Segment Information
Net sales	6,976	7,254	7,026
Segment operating profit	1,156	1,184	1,090
Business segment acquisition integration pretax charges	25	66	44
Electrical Systems and Services [Member]
Business Segment Information
Net sales	5,931	6,457	6,430
Segment operating profit	776	843	889
Business segment acquisition integration pretax charges	15	51	37
Hydraulics [Member]
Business Segment Information
Net sales	2,459	2,975	2,981
Segment operating profit	246	367	355
Business segment acquisition integration pretax charges	2	12	36
Aerospace [Member]
Business Segment Information
Net sales	1,807	1,860	1,774
Segment operating profit	310	273	252
Vehicle [Member]
Business Segment Information
Net sales	3,682	4,006	3,835
Segment operating profit	645	645	592
All Segments [Member]
Business Segment Information
Business segment acquisition integration pretax charges	42	129	117
Corporate [Member]
Business Segment Information
Litigation settlements	0	(644)	0
Amortization of intangible assets	(406)	(431)	(437)
Interest expense - net	(232)	(227)	(271)
Pension and other postretirement benefits expense	(130)	(138)	(183)
Inventory step-up adjustment	0	0	(34)
Other corporate expense - net	(220)	(111)	(369)
Corporate acquisition integration charges	$ 5	$ 25	$ 37

Business Segment and Geograp104

Business Segment and Geographic Region Information Business Segment and Geographic Region Information (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total assets	$ 31,031	$ 33,529	$ 35,491
Goodwill	13,479	13,893	14,495
Other intangible assets	6,014	6,556	7,186
Capital expenditures for property, plant and equipment	506	632	614
Depreciation of property, plant and equipment	479	514	516
Electrical Products [Member]
Segment Reporting Information [Line Items]
Total assets	2,538	3,012	3,204
Goodwill	6,642	6,940	7,189
Capital expenditures for property, plant and equipment	137	170	152
Depreciation of property, plant and equipment	137	148	151
Electrical Systems and Services [Member]
Segment Reporting Information [Line Items]
Total assets	2,285	2,512	2,683
Goodwill	4,279	4,314	4,517
Capital expenditures for property, plant and equipment	94	147	113
Depreciation of property, plant and equipment	82	90	86
Hydraulics [Member]
Segment Reporting Information [Line Items]
Total assets	1,138	1,315	1,362
Goodwill	1,259	1,327	1,385
Capital expenditures for property, plant and equipment	61	79	80
Depreciation of property, plant and equipment	67	67	65
Aerospace [Member]
Segment Reporting Information [Line Items]
Total assets	841	832	852
Goodwill	956	962	1,048
Capital expenditures for property, plant and equipment	33	28	29
Depreciation of property, plant and equipment	28	28	27
Vehicle [Member]
Segment Reporting Information [Line Items]
Total assets	1,579	1,668	1,716
Goodwill	343	350	356
Capital expenditures for property, plant and equipment	119	160	161
Depreciation of property, plant and equipment	113	130	133
All Segments [Member]
Segment Reporting Information [Line Items]
Total assets	8,381	9,339	9,817
Capital expenditures for property, plant and equipment	444	584	535
Depreciation of property, plant and equipment	427	463	462
Corporate [Member]
Segment Reporting Information [Line Items]
Total assets	3,157	3,741	3,993
Capital expenditures for property, plant and equipment	62	48	79
Depreciation of property, plant and equipment	$ 52	$ 51	$ 54

Business Segment and Geograp105

Business Segment and Geographic Region Information Business Segment and Geographic Region Information (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 20,855	$ 22,552	$ 22,046
Net property, plant and equipment	3,565	3,750	3,833
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	11,396	11,701	11,092
Net property, plant and equipment	1,982	1,988	1,966
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	969	1,113	1,154
Net property, plant and equipment	19	25	28
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,726	1,988	2,113
Net property, plant and equipment	243	306	331
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	4,379	5,074	5,112
Net property, plant and equipment	734	799	856
Asia Pacific [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2,385	2,676	2,575
Net property, plant and equipment	$ 587	$ 632	$ 652

Condensed Consolidating Fina106

Condensed Consolidating Financial Statements Consolidating Statements of Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Income Statements, Captions [Line Items]
Net sales	$ 20,855	$ 22,552	$ 22,046
Cost of products sold	14,292	15,646	15,369
Selling and administrative expense	3,596	3,810	3,886
Litigation settlements	0	644	0
Research and development expense	625	647	644
Interest expense (income) - net	232	227	271
Other expense (income) - net	(35)	(183)	(8)
Equity in (earnings) loss of subsidiaries, net of tax	0	0	0
Intercompany expense (income) - net	0	0	0
Income before income taxes	2,145	1,761	1,884
Income tax (benefit) expense	164	(42)	11
Net income	1,981	1,803	1,873
Less net income for noncontrolling interests	(2)	(10)	(12)
Net income attributable to Eaton ordinary shareholders	1,979	1,793	1,861
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(964)	(1,339)	404
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	1,015	454	2,265
Eaton Corporation plc [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	0	0	0
Cost of products sold	0	0	0
Selling and administrative expense	141	171	32
Litigation settlements		0
Research and development expense	0	0	0
Interest expense (income) - net	0	0	0
Other expense (income) - net	0	0	0
Equity in (earnings) loss of subsidiaries, net of tax	(2,456)	(2,191)	(2,147)
Intercompany expense (income) - net	336	227	254
Income before income taxes	1,979	1,793	1,861
Income tax (benefit) expense	0	0	0
Net income	1,979	1,793	1,861
Less net income for noncontrolling interests	0	0	0
Net income attributable to Eaton ordinary shareholders	1,979	1,793	1,861
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(964)	(1,339)	404
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	1,015	454	2,265
Eaton Corporation [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	6,925	6,990	6,695
Cost of products sold	5,508	5,519	5,227
Selling and administrative expense	1,223	1,246	1,400
Litigation settlements		644
Research and development expense	266	240	255
Interest expense (income) - net	222	225	271
Other expense (income) - net	27	(17)	8
Equity in (earnings) loss of subsidiaries, net of tax	(793)	(663)	(657)
Intercompany expense (income) - net	(452)	(263)	(155)
Income before income taxes	924	59	346
Income tax (benefit) expense	103	(100)	(108)
Net income	821	159	454
Less net income for noncontrolling interests	0	0	0
Net income attributable to Eaton ordinary shareholders	821	159	454
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	1	(197)	221
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	822	(38)	675
Guarantors [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	6,654	6,885	6,421
Cost of products sold	5,033	5,075	4,784
Selling and administrative expense	737	743	749
Litigation settlements		0
Research and development expense	196	202	200
Interest expense (income) - net	21	25	28
Other expense (income) - net	2	(81)	4
Equity in (earnings) loss of subsidiaries, net of tax	(3,267)	(2,654)	(2,005)
Intercompany expense (income) - net	1,239	855	(433)
Income before income taxes	2,693	2,720	3,094
Income tax (benefit) expense	(73)	76	(90)
Net income	2,766	2,644	3,184
Less net income for noncontrolling interests	0	0	0
Net income attributable to Eaton ordinary shareholders	2,766	2,644	3,184
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(947)	(1,368)	475
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	1,819	1,276	3,659
Other Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	12,538	13,521	13,579
Cost of products sold	8,984	9,882	10,010
Selling and administrative expense	1,495	1,650	1,705
Litigation settlements		0
Research and development expense	163	205	189
Interest expense (income) - net	(13)	(29)	(22)
Other expense (income) - net	(64)	(85)	(20)
Equity in (earnings) loss of subsidiaries, net of tax	(666)	(292)	(277)
Intercompany expense (income) - net	(1,123)	(819)	334
Income before income taxes	3,762	3,009	1,660
Income tax (benefit) expense	145	(11)	207
Net income	3,617	3,020	1,453
Less net income for noncontrolling interests	(3)	(8)	(9)
Net income attributable to Eaton ordinary shareholders	3,614	3,012	1,444
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(1,170)	(1,646)	262
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	2,444	1,366	1,706
Consolidating Adjustments [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	(5,262)	(4,844)	(4,649)
Cost of products sold	(5,233)	(4,830)	(4,652)
Selling and administrative expense	0	0	0
Litigation settlements		0
Research and development expense	0	0	0
Interest expense (income) - net	2	6	(6)
Other expense (income) - net	0	0	0
Equity in (earnings) loss of subsidiaries, net of tax	7,182	5,800	5,086
Intercompany expense (income) - net	0	0	0
Income before income taxes	(7,213)	(5,820)	(5,077)
Income tax (benefit) expense	(11)	(7)	2
Net income	(7,202)	(5,813)	(5,079)
Less net income for noncontrolling interests	1	(2)	(3)
Net income attributable to Eaton ordinary shareholders	(7,201)	(5,815)	(5,082)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	2,116	3,211	(958)
Total comprehensive (loss) income attributable to Eaton ordinary shareholders	$ (5,085)	$ (2,604)	$ (6,040)

Condensed Consolidating Fina107

Condensed Consolidating Financial Statements Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 20, 2012
Condensed Consolidating Balance Sheets [Line Items]
Cash	$ 268	$ 781	$ 915	$ 577
Short-term investments	177	245
Accounts receivable - net	3,479	3,667
Intercompany accounts receivable	0	0
Inventory	2,323	2,428
Prepaid expenses and other current assets	369	979
Total current assets	6,616	8,100
Property, plant and equipment - net	3,565	3,750	3,833
Goodwill	13,479	13,893	14,495
Other intangible assets	6,014	6,556	7,186
Deferred income taxes	362	228
Investment in subsidiaries	0	0
Intercompany loans receivable	0	0
Other assets	995	1,002
Total assets	31,031	33,529	35,491
Short-term debt	426	2
Current portion of long-term debt	242	1,008
Accounts payable	1,758	1,940
Intercompany accounts payable	0	0
Accrued compensation	366	420
Other current liabilities	1,833	1,985
Total current liabilities	4,625	5,355
Long-term debt	7,781	8,024
Pension liabilities	1,586	1,812
Other postretirement benefits liabilities	440	513
Deferred income taxes	390	901
Intercompany loans payable	0	0
Other noncurrent liabilities	978	1,085
Total noncurrent liabilities	11,175	12,335
Eaton shareholders' equity	15,186	15,786
Noncontrolling interests	45	53
Total equity	15,231	15,839	16,863	15,178
Total liabilities and equity	31,031	33,529
Eaton and certain other of Eaton's principal 100% owned subsidiaries full and unconditional guarantee of the Senior Notes, on a joint and several basis					100.00%
Eaton Corporation plc [Member]
Condensed Consolidating Balance Sheets [Line Items]
Cash	0	1	3	7
Short-term investments	0	0
Accounts receivable - net	0	0
Intercompany accounts receivable	1	2
Inventory	0	0
Prepaid expenses and other current assets	0	0
Total current assets	1	3
Property, plant and equipment - net	0	0
Goodwill	0	0
Other intangible assets	0	0
Deferred income taxes	0	0
Investment in subsidiaries	29,627	26,612
Intercompany loans receivable	0	0
Other assets	0	0
Total assets	29,628	26,615
Short-term debt	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Intercompany accounts payable	219	117
Accrued compensation	0	0
Other current liabilities	1	1
Total current liabilities	220	118
Long-term debt	0	0
Pension liabilities	0	0
Other postretirement benefits liabilities	0	0
Deferred income taxes	0	0
Intercompany loans payable	14,222	10,711
Other noncurrent liabilities	0	0
Total noncurrent liabilities	14,222	10,711
Eaton shareholders' equity	15,186	15,786
Noncontrolling interests	0	0
Total equity	15,186	15,786
Total liabilities and equity	29,628	26,615
Eaton Corporation [Member]
Condensed Consolidating Balance Sheets [Line Items]
Cash	26	173	51	54
Short-term investments	0	0
Accounts receivable - net	512	500
Intercompany accounts receivable	842	759
Inventory	357	397
Prepaid expenses and other current assets	77	464
Total current assets	1,814	2,293
Property, plant and equipment - net	930	972
Goodwill	1,355	1,355
Other intangible assets	182	196
Deferred income taxes	1,016	889
Investment in subsidiaries	13,001	12,238
Intercompany loans receivable	8,641	7,542
Other assets	527	473
Total assets	27,466	25,958
Short-term debt	408	0
Current portion of long-term debt	1	702
Accounts payable	392	475
Intercompany accounts payable	4,009	4,087
Accrued compensation	77	112
Other current liabilities	644	674
Total current liabilities	5,531	6,050
Long-term debt	7,088	7,079
Pension liabilities	639	726
Other postretirement benefits liabilities	245	283
Deferred income taxes	0	0
Intercompany loans payable	2,962	2,723
Other noncurrent liabilities	346	457
Total noncurrent liabilities	11,280	11,268
Eaton shareholders' equity	10,655	8,640
Noncontrolling interests	0	0
Total equity	10,655	8,640
Total liabilities and equity	27,466	25,958
Guarantors [Member]
Condensed Consolidating Balance Sheets [Line Items]
Cash	7	13	10	14
Short-term investments	2	1
Accounts receivable - net	1,030	955
Intercompany accounts receivable	3,888	3,822
Inventory	651	637
Prepaid expenses and other current assets	40	171
Total current assets	5,618	5,599
Property, plant and equipment - net	750	756
Goodwill	6,264	6,263
Other intangible assets	3,624	3,811
Deferred income taxes	0	10
Investment in subsidiaries	60,139	58,684
Intercompany loans receivable	1,573	2,249
Other assets	122	142
Total assets	78,090	77,514
Short-term debt	0	0
Current portion of long-term debt	240	304
Accounts payable	260	340
Intercompany accounts payable	2,248	3,443
Accrued compensation	53	59
Other current liabilities	318	343
Total current liabilities	3,119	4,489
Long-term debt	675	932
Pension liabilities	165	183
Other postretirement benefits liabilities	118	136
Deferred income taxes	815	1,160
Intercompany loans payable	36,432	36,162
Other noncurrent liabilities	200	186
Total noncurrent liabilities	38,405	38,759
Eaton shareholders' equity	36,566	34,266
Noncontrolling interests	0	0
Total equity	36,566	34,266
Total liabilities and equity	78,090	77,514
Other Subsidiaries [Member]
Condensed Consolidating Balance Sheets [Line Items]
Cash	235	594	851	502
Short-term investments	175	244
Accounts receivable - net	1,937	2,212
Intercompany accounts receivable	2,928	4,101
Inventory	1,395	1,445
Prepaid expenses and other current assets	229	340
Total current assets	6,899	8,936
Property, plant and equipment - net	1,885	2,022
Goodwill	5,860	6,275
Other intangible assets	2,208	2,549
Deferred income taxes	218	137
Investment in subsidiaries	10,163	9,185
Intercompany loans receivable	44,835	40,635
Other assets	346	387
Total assets	72,414	70,126
Short-term debt	18	2
Current portion of long-term debt	1	2
Accounts payable	1,106	1,125
Intercompany accounts payable	1,183	1,037
Accrued compensation	236	249
Other current liabilities	875	981
Total current liabilities	3,419	3,396
Long-term debt	17	13
Pension liabilities	782	903
Other postretirement benefits liabilities	77	94
Deferred income taxes	447	549
Intercompany loans payable	1,433	830
Other noncurrent liabilities	432	442
Total noncurrent liabilities	3,188	2,831
Eaton shareholders' equity	65,770	63,854
Noncontrolling interests	37	45
Total equity	65,807	63,899
Total liabilities and equity	72,414	70,126
Consolidating Adjustments [Member]
Condensed Consolidating Balance Sheets [Line Items]
Cash	0	0	$ 0	$ 0
Short-term investments	0	0
Accounts receivable - net	0	0
Intercompany accounts receivable	(7,659)	(8,684)
Inventory	(80)	(51)
Prepaid expenses and other current assets	23	4
Total current assets	(7,716)	(8,731)
Property, plant and equipment - net	0	0
Goodwill	0	0
Other intangible assets	0	0
Deferred income taxes	(872)	(808)
Investment in subsidiaries	(112,930)	(106,719)
Intercompany loans receivable	(55,049)	(50,426)
Other assets	0	0
Total assets	(176,567)	(166,684)
Short-term debt	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Intercompany accounts payable	(7,659)	(8,684)
Accrued compensation	0	0
Other current liabilities	(5)	(14)
Total current liabilities	(7,664)	(8,698)
Long-term debt	1	0
Pension liabilities	0	0
Other postretirement benefits liabilities	0	0
Deferred income taxes	(872)	(808)
Intercompany loans payable	(55,049)	(50,426)
Other noncurrent liabilities	0	0
Total noncurrent liabilities	(55,920)	(51,234)
Eaton shareholders' equity	(112,991)	(106,760)
Noncontrolling interests	8	8
Total equity	(112,983)	(106,752)
Total liabilities and equity	$ (176,567)	$ (166,684)

Condensed Consolidating Fina108

Condensed Consolidating Financial Statements Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	$ 2,371	$ 1,878	$ 2,285
Capital expenditures for property, plant and equipment	(506)	(632)	(614)
Cash received from (paid for) acquisitions of businesses, net of cash acquired	(72)	2	(9)
Sales (purchases) of short-term investments - net	37	522	(288)
Investment in affiliates	0	0
Loans to affiliates	0	0	0
Repayments of loans from affiliates	0	0	0
Proceeds from sale of businesses	1	282	777
Other - net	(35)	(31)	(68)
Net cash provided by (used in) investing activities	(575)	143	(202)
Proceeds from borrowings	425	0	9
Payments on borrowings	(1,027)	(582)	(1,096)
Proceeds from borrowings from affiliates	0	0	0
Payments on borrowings from affiliates	0	0	0
Capital contribution from affiliates	0	0
Other intercompany financing activities	0	0	0
Cash dividends paid	(1,026)	(929)	(796)
Cash dividends paid to affiliates	0	0	0
Exercise of employee stock options	52	54	121
(Repurchase) issuance of shares	(682)	(650)	0
Excess tax benefit from equity-based compensation	1	20	32
Other - net	(10)	(43)	(6)
Net cash provided by (used in) financing activities	(2,267)	(2,130)	(1,736)
Effect of currency on cash	(42)	(25)	(9)
Total (decrease) increase in cash	(513)	(134)	338
Cash at the beginning of the period	781	915	577
Cash at the end of the period	268	781	915
Eaton Corporation plc [Member]
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	(137)	(93)	(17)
Capital expenditures for property, plant and equipment	0	0	0
Cash received from (paid for) acquisitions of businesses, net of cash acquired	0	0	0
Sales (purchases) of short-term investments - net	0	0	0
Investment in affiliates	(1,482)	(753)
Loans to affiliates	0	0	0
Repayments of loans from affiliates	0	0	0
Proceeds from sale of businesses	0	0	0
Other - net	0	0	0
Net cash provided by (used in) investing activities	(1,482)	(753)	0
Proceeds from borrowings	0		0
Payments on borrowings	0	0	0
Proceeds from borrowings from affiliates	3,322	2,628	0
Payments on borrowings from affiliates	(48)	(476)	0
Capital contribution from affiliates	0	0
Other intercompany financing activities	0	217	688
Cash dividends paid	(1,026)	(929)	(796)
Cash dividends paid to affiliates	0	0	0
Exercise of employee stock options	52	54	121
(Repurchase) issuance of shares	(682)	(650)
Excess tax benefit from equity-based compensation	0	0	0
Other - net	0	0	0
Net cash provided by (used in) financing activities	1,618	844	13
Effect of currency on cash	0	0	0
Total (decrease) increase in cash	(1)	(2)	(4)
Cash at the beginning of the period	1	3	7
Cash at the end of the period	0	1	3
Eaton Corporation [Member]
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	(46)	(411)	860
Capital expenditures for property, plant and equipment	(94)	(127)	(171)
Cash received from (paid for) acquisitions of businesses, net of cash acquired	0	0	0
Sales (purchases) of short-term investments - net	0	0	25
Investment in affiliates	0	0
Loans to affiliates	(1,235)	(354)	(535)
Repayments of loans from affiliates	342	978	36
Proceeds from sale of businesses	0	93	0
Other - net	(50)	(47)	(41)
Net cash provided by (used in) investing activities	(1,037)	543	(686)
Proceeds from borrowings	408		0
Payments on borrowings	(724)	(553)	(1,048)
Proceeds from borrowings from affiliates	6,885	7,599	2,395
Payments on borrowings from affiliates	(6,122)	(6,907)	(2,921)
Capital contribution from affiliates	1,176	0
Other intercompany financing activities	(688)	(169)	1,365
Cash dividends paid	0	0	0
Cash dividends paid to affiliates	0	0	0
Exercise of employee stock options	0	0	0
(Repurchase) issuance of shares	0	0
Excess tax benefit from equity-based compensation	1	20	32
Other - net	0	0	0
Net cash provided by (used in) financing activities	936	(10)	(177)
Effect of currency on cash	0	0	0
Total (decrease) increase in cash	(147)	122	(3)
Cash at the beginning of the period	173	51	54
Cash at the end of the period	26	173	51
Guarantors [Member]
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	(283)	(218)	428
Capital expenditures for property, plant and equipment	(146)	(168)	(119)
Cash received from (paid for) acquisitions of businesses, net of cash acquired	(36)	0	0
Sales (purchases) of short-term investments - net	(2)	133	(95)
Investment in affiliates	(1,176)	0
Loans to affiliates	(39)	(162)	(545)
Repayments of loans from affiliates	359	212	626
Proceeds from sale of businesses	0	175	0
Other - net	47	44	(12)
Net cash provided by (used in) investing activities	(993)	234	(145)
Proceeds from borrowings	0		0
Payments on borrowings	(301)	(1)	(43)
Proceeds from borrowings from affiliates	997	808	4,260
Payments on borrowings from affiliates	(1,282)	(1,875)	(2,874)
Capital contribution from affiliates	1,482	753
Other intercompany financing activities	374	302	(1,630)
Cash dividends paid	0	0	0
Cash dividends paid to affiliates	0	0	0
Exercise of employee stock options	0	0	0
(Repurchase) issuance of shares	0	0
Excess tax benefit from equity-based compensation	0	0	0
Other - net	0	0	0
Net cash provided by (used in) financing activities	1,270	(13)	(287)
Effect of currency on cash	0	0	0
Total (decrease) increase in cash	(6)	3	(4)
Cash at the beginning of the period	13	10	14
Cash at the end of the period	7	13	10
Other Subsidiaries [Member]
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	2,841	2,568	1,067
Capital expenditures for property, plant and equipment	(266)	(337)	(324)
Cash received from (paid for) acquisitions of businesses, net of cash acquired	(36)	2	(9)
Sales (purchases) of short-term investments - net	39	389	(218)
Investment in affiliates	(1,482)	(753)
Loans to affiliates	(10,608)	(10,546)	(6,215)
Repayments of loans from affiliates	7,148	8,451	5,795
Proceeds from sale of businesses	1	14	777
Other - net	(32)	(28)	(15)
Net cash provided by (used in) investing activities	(5,236)	(2,808)	(209)
Proceeds from borrowings	17		9
Payments on borrowings	(2)	(28)	(5)
Proceeds from borrowings from affiliates	678	27	640
Payments on borrowings from affiliates	(397)	(383)	(662)
Capital contribution from affiliates	1,482	753
Other intercompany financing activities	314	(350)	(423)
Cash dividends paid	0	0	0
Cash dividends paid to affiliates	(4)	32	(53)
Exercise of employee stock options	0	0	0
(Repurchase) issuance of shares	0	0
Excess tax benefit from equity-based compensation	0	0	0
Other - net	(10)	(43)	(6)
Net cash provided by (used in) financing activities	2,078	8	(500)
Effect of currency on cash	(42)	(25)	(9)
Total (decrease) increase in cash	(359)	(257)	349
Cash at the beginning of the period	594	851	502
Cash at the end of the period	235	594	851
Consolidating Adjustments [Member]
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash (used in) provided by operating activities	(4)	32	(53)
Capital expenditures for property, plant and equipment	0	0	0
Cash received from (paid for) acquisitions of businesses, net of cash acquired	0	0	0
Sales (purchases) of short-term investments - net	0	0	0
Investment in affiliates	4,140	1,506
Loans to affiliates	11,882	11,062	7,295
Repayments of loans from affiliates	(7,849)	(9,641)	(6,457)
Proceeds from sale of businesses	0	0	0
Other - net	0	0	0
Net cash provided by (used in) investing activities	8,173	2,927	838
Proceeds from borrowings	0		0
Payments on borrowings	0	0	0
Proceeds from borrowings from affiliates	(11,882)	(11,062)	(7,295)
Payments on borrowings from affiliates	7,849	9,641	6,457
Capital contribution from affiliates	(4,140)	(1,506)
Other intercompany financing activities	0	0	0
Cash dividends paid	0	0	0
Cash dividends paid to affiliates	4	(32)	53
Exercise of employee stock options	0	0	0
(Repurchase) issuance of shares	0	0
Excess tax benefit from equity-based compensation	0	0	0
Other - net	0	0	0
Net cash provided by (used in) financing activities	(8,169)	(2,959)	(785)
Effect of currency on cash	0	0	0
Total (decrease) increase in cash	0	0	0
Cash at the beginning of the period	0	0	0
Cash at the end of the period	$ 0	$ 0	$ 0