Eaton (ETN) 10-K 26 Feb 20 2019 FY Annual report Financial data

Cover Page

Cover Page - USD ($) shares in Millions, $ in Billions	12 Months Ended
	Dec. 31, 2019	Jan. 31, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	000-54863
Entity Registrant Name	EATON CORPORATION plc
Entity Central Index Key	0001551182
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1059235
Entity Address, Address Line One	Eaton House,
Entity Address, Address Line Two	30 Pembroke Road,
Entity Address, City or Town	Dublin 4,
Entity Address, Country	IE
Entity Address, Postal Zip Code	D04 Y0C2
City Area Code	+353
Local Phone Number	1637 2900
Title of 12(b) Security	Ordinary shares ($0.01 par value)
Trading Symbol	ETN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 35
Entity Ordinary Shares, Shares Outstanding		413.4
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2020 annual shareholders meeting are incorporated by reference into Part III.

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 21,390	$ 21,609	$ 20,404
Cost of products sold	14,338	14,511	13,756
Selling and administrative expense	3,583	3,548	3,526
Research and development expense	606	584	584
Interest expense - net	236	271	246
Gain on sale of business	0	0	1,077
Arbitration decision expense	0	275	0
Other expense (income) - net	36	(4)	1
Income before income taxes	2,591	2,424	3,368
Income tax expense	378	278	382
Net income	2,213	2,146	2,986
Less net income for noncontrolling interests	(2)	(1)	(1)
Net income attributable to Eaton ordinary shareholders	$ 2,211	$ 2,145	$ 2,985
Net income per share attributable to Eaton ordinary shareholders
Diluted (usd per share)	$ 5.25	$ 4.91	$ 6.68
Basic (usd per share)	$ 5.28	$ 4.93	$ 6.71
Weighted-average number of ordinary shares outstanding
Diluted (shares)	420.8	436.9	447
Basic (shares)	419	434.3	444.5
Cash dividends declared per ordinary share (usd per share)	$ 2.84	$ 2.64	$ 2.40

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 2,213	$ 2,146	$ 2,986
Less net income for noncontrolling interests	(2)	(1)	(1)
Net income attributable to Eaton ordinary shareholders	2,211	2,145	2,985
Other comprehensive income (loss), net of tax
Currency translation and related hedging instruments	16	(609)	807
Pensions and other postretirement benefits	(130)	(139)	241
Cash flow hedges	(31)	7	(4)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(145)	(741)	1,044
Total comprehensive income attributable to Eaton ordinary shareholders	$ 2,066	$ 1,404	$ 4,029

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash	$ 370	$ 283
Short-term investments	221	157
Accounts receivable - net	3,437	3,858
Inventory	2,805	2,785
Assets held for sale	1,377	0
Prepaid expenses and other current assets	518	507
Total current assets	8,728	7,590
Property, plant and equipment
Land and buildings	2,440	2,466
Machinery and equipment	6,266	6,106
Gross property, plant and equipment	8,706	8,572
Accumulated depreciation	(5,210)	(5,105)
Net property, plant and equipment	3,496	3,467
Other noncurrent assets
Goodwill	13,456	13,328
Other intangible assets	4,638	4,846
Operating lease assets	436	0
Deferred income taxes	372	293
Other assets	1,679	1,568
Total assets	32,805	31,092
Current liabilities
Short-term debt	255	414
Current portion of long-term debt	248	339
Accounts payable	2,114	2,130
Accrued compensation	449	457
Liabilities held for sale	325	0
Other current liabilities	1,741	1,814
Total current liabilities	5,132	5,154
Noncurrent liabilities
Long-term debt	7,819	6,768
Pension liabilities	1,462	1,304
Other postretirement benefits liabilities	328	321
Operating lease liabilities	331	0
Deferred income taxes	396	349
Other noncurrent liabilities	1,204	1,054
Total noncurrent liabilities	11,540	9,796
Shareholders’ equity
Ordinary shares (413.3 million outstanding in 2019 and 423.6 million in 2018)	4	4
Capital in excess of par value	12,200	12,090
Retained earnings	8,170	8,161
Accumulated other comprehensive loss	(4,290)	(4,145)
Shares held in trust	(2)	(3)
Total Eaton shareholders’ equity	16,082	16,107
Noncontrolling interests	51	35
Total equity	16,133	16,142
Total liabilities and equity	$ 32,805	$ 31,092

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - shares shares in Millions	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Ordinary shares outstanding shares	413.3	423.6

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net income	$ 2,213	$ 2,146	$ 2,986
Adjustments to reconcile to net cash provided by operating activities
Depreciation and amortization	884	903	914
Deferred income taxes	(71)	(115)	(206)
Pension and other postretirement benefits expense	157	159	208
Contributions to pension plans	(119)	(126)	(473)
Contributions to other postretirement benefits plans	(15)	(25)	(20)
Loss (gain) on sale of businesses	66	0	(843)
Changes in working capital
Accounts receivable - net	200	(123)	(231)
Inventory	(60)	(242)	(202)
Accounts payable	147	23	388
Accrued compensation	(23)	23	59
Accrued income and other taxes	(49)	(31)	(4)
Other current assets	(94)	71	2
Other current liabilities	(57)	144	(203)
Other - net	272	(149)	291
Net cash provided by operating activities	3,451	2,658	2,666
Investing activities
Capital expenditures for property, plant and equipment	(587)	(565)	(520)
Cash paid for acquisitions of businesses, net of cash acquired	(1,180)	0	0
Proceeds from (payments for) sales of businesses	(36)	0	607
Sales (purchases) of short-term investments - net	(70)	355	(298)
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	54	(110)	0
Other - net	(47)	(78)	(6)
Net cash used in investing activities	(1,866)	(398)	(217)
Financing activities
Proceeds from borrowings	1,232	410	1,000
Payments on borrowings	(507)	(574)	(1,554)
Cash dividends paid	(1,201)	(1,149)	(1,068)
Exercise of employee stock options	66	29	66
Repurchase of shares	(1,029)	(1,271)	(850)
Employee taxes paid from shares withheld	(46)	(24)	(22)
Other - net	(9)	(2)	(14)
Net cash used in financing activities	(1,494)	(2,581)	(2,442)
Effect of currency on cash	(4)	43	11
Total increase (decrease) in cash	87	(278)	18
Cash at the beginning of the period	283	561	543
Cash at the end of the period	$ 370	$ 283	$ 561

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity Statement - USD ($) shares in Millions, $ in Millions	Total	Ordinary shares	Capital in excess of par value	Retained earnings	Accumulated other comprehensive loss	Shares held in trust	Total Eaton shareholders' equity	Noncontrolling interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, adjusted balance	$ 14,998	$ 5	$ 11,845	$ 7,555	$ (4,448)	$ (3)	$ 14,954	$ 44
Beginning balance, shares at Dec. 31, 2016		449.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment upon adoption of ASU | ASU 2016-09	48			48			48
Net income	2,986			2,985			2,985	1
Other comprehensive income (loss), net of tax	1,044				1,044		1,044
Cash dividends paid	(1,073)			(1,068)			(1,068)	(5)
Issuance of shares under equity-based compensation plans, shares		2
Issuance of shares under equity-based compensation plans	140		142	(2)			140
Changes in noncontrolling interest of consolidated subsidiaries - net	(3)							(3)
Repurchase of shares, shares		(11.5)
Repurchase of shares	(850)	$ (1)		(849)			(850)
Ending balance, shares at Dec. 31, 2017		439.9
Ending balance at Dec. 31, 2017	17,290	$ 4	11,987	8,669	(3,404)	(3)	17,253	37
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment upon adoption of ASU | Accounting Standards Update 2014-09 [Member]	(2)			(2)			(2)
Cumulative-effect adjustment upon adoption of ASU | Accounting Standards Update 2016-16 [Member]	(199)			(199)			(199)
Net income	2,146			2,145			2,145	1
Other comprehensive income (loss), net of tax	(741)				(741)		(741)
Cash dividends paid	(1,150)			(1,149)			(1,149)	(1)
Issuance of shares under equity-based compensation plans, shares		1.2
Issuance of shares under equity-based compensation plans	100		103	(3)			100
Changes in noncontrolling interest of consolidated subsidiaries - net	(2)							(2)
Repurchase of shares, shares		(17.5)
Repurchase of shares	(1,300)			(1,300)			(1,300)
Ending balance, shares at Dec. 31, 2018		423.6
Ending balance at Dec. 31, 2018	16,142	$ 4	12,090	8,161	(4,145)	(3)	16,107	35
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,213			2,211			2,211	2
Other comprehensive income (loss), net of tax	(145)				(145)		(145)
Cash dividends paid	(1,204)			(1,201)			(1,201)	(3)
Issuance of shares under equity-based compensation plans, shares		2.2
Issuance of shares under equity-based compensation plans	110		110	(1)		1	110
Acquisitions of businesses	55							55
Acquisition of noncontrolling interest obtained through tender offer	(33)							(33)
Business divestiture	(4)							(4)
Changes in noncontrolling interest of consolidated subsidiaries - net	(1)							(1)
Repurchase of shares, shares		(12.5)
Repurchase of shares	(1,000)			(1,000)			(1,000)
Ending balance, shares at Dec. 31, 2019		413.3
Ending balance at Dec. 31, 2019	$ 16,133	$ 4	$ 12,200	$ 8,170	$ (4,290)	$ (2)	$ 16,082	$ 51

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
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 2019 net sales of $21.4 billion . Eaton’s mission is to improve the quality of life and the environment through the use of power management technologies and services. We provide sustainable solutions that help our customers effectively manage electrical, hydraulic and mechanical power – more safely, more efficiently and more reliably. Eaton has approximately 101,000 employees in 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. Income from equity investments is reported in Other (income) expense - net. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities. 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. Certain prior year amounts have been reclassified to conform to the current year presentation. Adoption of New Accounting Standards Eaton adopted Accounting Standard Update 2016-02, Leases (Topic 842), and related amendments, in the first quarter of 2019 using the optional transition method and has not restated prior periods. The Company elected to use the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed the carry forward of historical lease classification of existing leases. The Company recorded a cumulative-effect adjustment of less than $1 to retained earnings as of January 1, 2019. Additionally, the adoption of the new standard resulted in the recording of lease assets and lease liabilities for operating leases of $435 and $446 , respectively, as of January 1, 2019. The adoption of this standard did not have a material impact to the Consolidated Statements of Income or Cash Flows. Eaton adopted Accounting Standard Update 2017-12, Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities, in the first quarter 2019 using the modified retrospective approach for hedge instruments that existed at the date of adoption. ASU 2017-12 is intended to better align the Company's risk management activities with financial reporting for hedging relationships. The standard eliminates the requirement to separately measure and report hedge ineffectiveness, expands the ability to hedge specific risk components, and generally requires the change in value of the hedge instrument and hedged item to be presented in the same income statement line. The new disclosure requirements were applied on a prospective basis and comparative information has not been restated. The adoption of this standard did not have a material impact on the consolidated financial statements. Eaton adopted Accounting Standards Update 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, in the first quarter of 2020. This standard introduces new guidance for accounting for credit losses on receivables. The Company did not recognize a cumulative-effect adjustment to retained earnings as of January 1, 2020, as the adoption of this standard did not have a material impact on the consolidated financial statements. Revenue Recognition Sales are recognized when control of promised goods or services are transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Control is transferred when the customer has the ability to direct the use of and obtain benefits from the goods or services. The majority of the Company’s sales agreements contain performance obligations satisfied at a point in time when control is transferred to the customer. Sales recognized over time are generally accounted for using an input measure to determine progress completed at the end of the period. Sales for service contracts generally are recognized as the services are provided. For agreements with multiple performance obligations, judgment is required to determine whether performance obligations specified in these agreements are distinct and should be accounted for as separate revenue transactions for recognition purposes. In these types of agreements, we generally allocate sales price to each distinct obligation based on the price of each item sold in separate transactions. Payment terms vary by the type and location of the customer and the products or services offered. Generally, the time between when revenue is recognized and payment is due is not significant. Eaton does not evaluate whether the selling price includes a financing interest component for contracts that are less than a year. Sales, value added, and other taxes collected concurrent with revenue are excluded from sales. Shipping and handling costs are treated as fulfillment costs and are included in Cost of products sold. Eaton records reductions to sales for returns, and 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. Returns are estimated at the time of the sale primarily based on historical experience and recorded gross on the Consolidated Balance Sheet. See Note 3 for additional information. 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. 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. The annual goodwill impairment test was performed using a qualitative analysis in 2019 and 2018 , except for the Hydraulics segment which used a quantitative analysis in 2019 . A qualitative analysis 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 analysis performed for each reporting unit. The results of the qualitative analyses did not indicate a need to perform quantitative analysis. Goodwill impairment testing was also performed using quantitative analyses in 2019 as a result of the Lighting business being classified as held for sale as discussed in Note 2, and in 2018 for the Electrical Products, Vehicle and eMobility segments due to a reorganization of the Company’s businesses resulting in the creation of the eMobility segment. The Company used the relative fair value method to reallocate goodwill. Quantitative analyses were performed by estimating the fair value for each reporting unit using a discounted cash flow model, which considered forecasted cash flows discounted at an estimated weighted-average cost of capital. The forecasted cash flows were based on the Company's long-term operating plan and a terminal value was used to estimate the operating segment's cash flows beyond the period covered by the operating plan. The weighted-average cost of capital is an estimate of the overall after-tax rate of return required by equity and debt market holders of a business enterprise. These analyses require the exercise of judgments, including judgments about appropriate discount rates, perpetual growth rates, revenue growth, and margin assumptions of the respective reporting unit. Sensitivity analyses were performed around certain of these assumptions in order to assess the reasonableness of the assumptions and the resulting estimated fair values. Based on these analyses performed in 2019 and 2018 , the fair value of Eaton's reporting units continue to substantially exceed their respective carrying amounts and thus, no impairment exists. Indefinite life intangible assets consist of certain 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 2019 and 2018 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 2019 and 2018 , the fair value of indefinite lived intangible assets exceeded the respective carrying value. For additional information about goodwill and other intangible assets, see Note 4. Leases The Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. As most leases do not provide an implicit interest rate, Eaton uses its incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. The length of a lease term includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise those options. The Company made an accounting policy election to not recognize lease assets or liabilities for leases with a term of 12 months or less. Additionally, when accounting for leases, the Company combines payments for leased assets, related services and other components of a lease. 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, 2019 , the weighted-average amortization period for intangible assets subject to amortization was 18 years for patents and technology; 17 years for customer relationships; and 17 years for certain trademarks. Software is generally amortized up to a life of 15 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 10 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. 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 an 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. Eaton's policy is to release income tax effects from accumulated other comprehensive income when individual units of account are sold, terminated, or extinguished. For additional information about income taxes, see Note 9. 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.

Acquisition and Divestitures of

Acquisition and Divestitures of Businesses	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Sale and Acquisition of Businesses	ACQUISITIONS AND DIVESTITURES OF BUSINESSES Sale of heavy-duty and medium-duty commercial vehicle automated transmission business On July 31, 2017, Eaton sold a 50% interest in its heavy-duty and medium-duty commercial vehicle automated transmission business for $600 in cash to Cummins, Inc. The new joint venture is named Eaton Cummins Automated Transmission Technologies (ECATT). In 2017, the Company recognized a pre-tax gain of $1,077 , of which $533 related to the pre-tax gain from the $600 proceeds from the sale and $544 related to the Company’s remaining 50% investment in the joint venture being remeasured to fair value. The after-tax gain was $843 . The fair value is based on the price paid to Eaton for the 50% interest sold to Cummins, Inc. and further supported by a discounted cash flow model. Eaton accounts for its investment on the equity method of accounting. Acquisition of controlling interest of Ulusoy Elektrik Imalat Taahhut ve Ticaret A.S. On April 15, 2019, Eaton completed the acquisition of an 82.275% controlling interest in Ulusoy Elektrik Imalat Taahhut ve Ticaret A.S. (Ulusoy Elektrik), a leading manufacturer of electrical switchgear based in Ankara, Turkey, with a primary focus on medium voltage solutions for industrial and utility customers. Its sales for the 12 months ended September 30, 2018 were $126 . The purchase price for the shares was $214 on a cash and debt free basis. As required by the Turkish capital markets legislation, Eaton filed an application to execute a mandatory tender offer for the remaining shares shortly after the transaction closed. During the tender offer, Eaton purchased additional shares for $33 through July 2019 to increase its ownership interest to 93.7% . Ulusoy Elektrik is reported within the Electrical Systems and Services business segment. Acquisition of Innovative Switchgear Solutions, Inc. On July 19, 2019, Eaton acquired Innovative Switchgear Solutions, Inc. (ISG), a specialty manufacturer of medium-voltage electrical equipment serving the North American utility, commercial and industrial markets. Its 2018 sales were approximately $18 . ISG is reported within the Electrical Systems and Services business segment. Acquisition of Souriau-Sunbank Connection Technologies On December 20, 2019, Eaton acquired the Souriau-Sunbank Connection Technologies (Souriau-Sunbank) business of TransDigm Group Inc. for a cash purchase price of $903 , net of cash received. Headquartered in Versailles, France, Souriau-Sunbank is a global leader in highly engineered electrical interconnect solutions for harsh environments in the aerospace, defense, industrial, energy, and transport markets. Its sales for the 12 months ended June 30, 2019 were $363 . Souriau-Sunbank is reported within the Aerospace business segment. The acquisition of Souriau-Sunbank has been accounted for using the acquisition method of accounting which requires the assets acquired and liabilities assumed be recognized at their respective fair values on the acquisition date. The table below summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed on the acquisition date. These preliminary estimates will be revised during the measurement period as third-party valuations are received and finalized, further information becomes available and additional analyses are performed, and these differences could have a material impact on Eaton's preliminary purchase price allocation. December 20, 2019 Accounts Receivables $ 60 Inventory 121 Prepaid expenses and other current assets 5 Property, plant and equipment 101 Other intangible assets 385 Other assets 8 Accounts payable (34 ) Other current liabilities (51 ) Other noncurrent liabilities (130 ) Total identifiable net assets 465 Noncontrolling interests (4 ) Goodwill 442 Total consideration, net of cash received $ 903 Goodwill is calculated as the excess of the consideration transferred over the net assets recognized and represents the anticipated synergies of acquiring Souriau-Sunbank. Goodwill recognized as a result of the acquisition is not deductible for tax purposes. Other intangible assets of $385 are expected to include customer relationships, trademarks and technology. Given the timing of the acquisition, Eaton utilized a benchmarking approach based on similar acquisitions to determine the preliminary fair values for intangible assets. See Note 4 for additional information about goodwill and other intangible assets. The Company incurred $2 of acquisition related transaction costs in 2019 for Souriau-Sunbank that were included in Selling and administrative expense. Eaton’s Consolidated Financial Statements include Souriau-Sunbank’s results of operations, including sales of $3 , from the date of the acquisition through December 31, 2019. Sale of Automotive Fluid Conveyance business On December 31, 2019, Eaton sold its Automotive Fluid Conveyance Business. The transaction resulted in a pre-tax loss of $66 which was recorded in Other expense (income) - net. This business was reported within the Vehicle business segment. Pending Sale of Lighting business On October 15, 2019, Eaton entered into an agreement to sell its Lighting business to Signify N.V. for a cash purchase price of $1.4 billion . The Lighting business, which had sales of $1.6 billion in 2019 as part of the Electrical Products business segment, serves customers in commercial, industrial, residential and municipal markets. During the fourth quarter of 2019, the Company determined the Lighting business met the criteria to be classified as held for sale. Therefore, its assets and liabilities have been presented as held for sale in the Consolidated Balance Sheet as of December 31, 2019 . Assets and liabilities classified as held for sale are measured at the lower of carrying value or fair value less costs to sell. There was no write-down as fair value of the Lighting business assets less costs to sell exceeded carrying value. Depreciation and amortization expense is not recorded for the period in which Other long-lived assets are classified as held for sale. The Company used the relative fair value method to allocate goodwill to the Lighting business. The fair values of the Electrical Products business segment and Lighting business were estimated based on a combination of the price paid to Eaton by Signify N.V. and a discounted cash flow model. The model includes estimates of future cash flows, future growth rates, terminal value amounts, and the applicable weighted-average cost of capital used to discount those estimated cash flows. 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 judgments, including judgments about appropriate discount rates, perpetual growth rates, revenue growth, and margin assumptions. The assets and liabilities of the Lighting business classified as held for sale at December 31, 2019 are as follows: Accounts receivable - net $ 220 Inventory 161 Prepaid expenses and other current assets 10 Net property, plant and equipment 155 Goodwill 470 Other intangible assets 330 Operating lease assets 25 Other noncurrent assets 6 Assets held for sale - current $ 1,377 Accounts payable $ 184 Accrued compensation 7 Other current liabilities 102 Pension liabilities 3 Operating lease liabilities 17 Deferred income taxes (1 ) Other noncurrent liabilities 13 Liabilities held for sale - current $ 325 The Lighting business did not meet the criteria to be classified as discontinued operations as the sale does not represent a strategic shift that will have a major effect on the Company's operations. The transaction is subject to customary closing conditions and regulatory approvals and is expected to close in the first quarter of 2020. Pending Sale of Hydraulics business On January 21, 2020, Eaton entered into an agreement to sell its Hydraulics business to Danfoss A/S, a Danish industrial company, for $3.3 billion in cash. Eaton’s Hydraulics business, which accounted for 86% of Eaton’s Hydraulics segment revenue in 2019, is a global leader in hydraulics components, systems, and services for industrial and mobile equipment. The business had sales of $2.2 billion in 2019. Eaton is retaining the Filtration and Golf Grip businesses currently reported in the company’s Hydraulics segment. Eaton expects the Hydraulics business to be classified as held for sale during the first quarter of 2020. The Hydraulics business did not meet the criteria to be classified as discontinued operations as the sale does not represent a strategic shift that will have a major effect on the Company's operations. The transaction is subject to customary closing conditions and regulatory approvals and is expected to close by the end of 2020. Acquisition of Power Distribution, Inc. On February 25, 2020, Eaton completed the acquisition of Power Distribution, Inc. a leading supplier of mission critical power distribution, static switching, and power monitoring equipment and services for data centers and industrial and commercial customers. The company is headquartered in Richmond, Virginia, and had 2019 sales of $125 . Power Distribution, Inc. will be reported within the Electrical Systems and Services business segment.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition	REVENUE RECOGNITION Sales are recognized when obligations under the terms of the contract are satisfied and control of promised goods or services have transferred to our customers. Sales are measured at the amount of consideration the Company expects to be paid in exchange for these products or services. The majority of the Company’s sales agreements contain performance obligations satisfied at a point in time when title and risk and rewards of ownership have transferred to the customer. Sales recognized over time are less than 5% of Eaton’s Consolidated Net Sales. Sales recognized over time are generally accounted for using an input measure to determine progress completed at the end of the period. Sales for service contracts generally are recognized as the services are provided. For agreements with multiple performance obligations, judgment is required to determine whether performance obligations specified in these agreements are distinct and should be accounted for as separate revenue transactions for recognition purposes. In these types of agreements, we generally allocate sales price to each distinct obligation based on the price of each item sold in separate transactions. Due to the nature of the work required to be performed for obligations recognized over time, Eaton estimates total costs by contract. The estimate of total costs are subject to judgment. Estimated amounts are included in the recognized sales price to the extent it is not probable that a significant reversal of cumulative sales will occur. Additionally, contracts can be modified to account for changes in contract specifications, requirements or sale price. The effect of a contract modification on the sales price or adjustments to the measure of completion under the input method are recognized as adjustments to revenue on a cumulative catch-up basis. Payment terms vary by the type and location of the customer and the products or services offered. Generally, the time between when revenue is recognized and when payment is due is not significant. Eaton does not evaluate whether the selling price includes a financing interest component for contracts that are less than a year. Sales, value added, and other taxes collected concurrent with revenue are excluded from sales. Shipping and handling costs are treated as fulfillment costs and are included in Cost of products sold. Eaton records reductions to sales for returns, and 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. Returns are estimated at the time of the sale primarily based on historical experience and are recorded gross on the Consolidated Balance Sheet. Sales commissions are expensed when the amortization period is less than a year and are generally not capitalized as they are typically earned at the completion of the contract when the customer is invoiced or when the customer pays Eaton. Sales of products and services varies by segment and are discussed in Note 15. In the Electrical Products segment, sales contracts are primarily for electrical components, industrial components, residential products, single phase power quality, emergency lighting, fire detection, wiring devices, structural support systems, circuit protection, and lighting products. These sales contracts are primarily based on a customer’s purchase order followed by our order acknowledgement, and may also include a master supply or distributor agreement. In this segment, performance obligations are generally satisfied at a point in time either when we ship the product from our facility, or when it arrives at the customer’s facility. In the Electrical Systems and Services segment, sales contracts are primarily for 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 majority of the sales contracts in this segment contain performance obligations satisfied at a point in time either when we ship the product from our facility, or when it arrives at the customer’s facility; however, certain power distribution and power quality services are recognized over time. Many of the products and services in power distribution and power quality services meet the definition of continuous transfer of control to customers and are recognized over time. These products are engineered to a customer’s design specifications, have no alternative use to Eaton, and are controlled by the customer as evidenced by the customer’s contractual ownership of the work in process or our right to payment for work performed to date plus a reasonable margin. As control is transferring over time, sales are recognized based on the extent of progress towards completion of the obligation. Eaton generally uses an input method to determine the progress completed and sales are recorded proportionally as costs are incurred. Incurred cost represent work performed, which corresponds with, and thereby best depicts, the transfer of control to the customer. In the Hydraulics segment, sales contracts are primarily for hydraulic components and systems for industrial and mobile equipment. These sales contracts are primarily based on a customer’s purchase order. In this segment, performance obligations are generally satisfied at a point in time when we ship the product from our facility. In the Aerospace segment, sales contracts are primarily for aerospace fuel, hydraulics, and pneumatic systems for commercial and military use. These sales contracts are primarily based on a customer’s purchase order, and frequently covered by terms and conditions included in a long-term agreement. In this segment, performance obligations are generally satisfied at a point in time either when we ship the product from our facility, or when it arrives at the customer’s facility. Our military contracts are primarily fixed-price contracts that are not subject to performance-based payments or progress payments from the customer. In the Vehicle segment, sales contracts are primarily for drivetrains, powertrain systems and critical components that reduce emissions and improve fuel economy, stability, performance, and safety of cars, light trucks and commercial vehicles. These sales contracts are primarily based on a customer’s purchase order or a blanket purchase order subject to firm releases, frequently covered by terms and conditions included in a master supply agreement. In this segment, performance obligations are generally satisfied at a point in time either when we ship the product from our facility, or when it arrives at the customer’s facility. In the eMobility segment, sales contracts are primarily for electronic and mechanical components and systems that improves the power management and performance of both on-road and off-road vehicles. These sales contracts are primarily based on a customer’s purchase order. In this segment, performance obligations are generally satisfied at a point in time either when we ship the product from our facility, or when it arrives at the customer’s facility. In limited circumstances, primarily in the Electrical and Vehicle segments, Eaton sells separately-priced warranties that extend the warranty coverage beyond the standard coverage offered on specific products. Sales for these separately-priced warranties are recorded based on their stand-alone selling price and are recognized as revenue over the length of the warranty period. The Company’s six operating segments and the following tables disaggregate sales by lines of businesses, geographic destination, market channel or end market. 2019 Net sales United States Rest of World Total Electrical Products $ 4,269 $ 2,879 $ 7,148 Electrical Systems and Services 4,148 2,139 6,287 Hydraulics 1,112 1,440 2,552 Original Equipment Manufacturers Aftermarket, Distribution and End User Aerospace $ 1,167 $ 877 2,044 Commercial Passenger and Light Duty Vehicle $ 1,538 $ 1,500 3,038 eMobility 321 Total $ 21,390 2018 Net sales United States Rest of World Total Electrical Products $ 4,112 $ 3,012 $ 7,124 Electrical Systems and Services 3,936 2,088 6,024 Hydraulics 1,190 1,566 2,756 Original Equipment Manufacturers Aftermarket, Distribution and End User Aerospace $ 1,085 $ 811 1,896 Commercial Passenger and Light Duty Vehicle $ 1,759 $ 1,730 3,489 eMobility 320 Total $ 21,609 The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables (revenue recognized exceeds amount billed to the customer), and deferred revenue (advance payments and billings in excess of revenue recognized). Accounts receivables from customers were $3,090 and $3,402 at December 31, 2019 and December 31, 2018 , respectively. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. These assets and liabilities are reported on the Consolidated Balance Sheets on a contract-by-contract basis at the end of each reporting period. Unbilled receivables were $101 and $94 at December 31, 2019 and December 31, 2018 , respectively, and are recorded in Prepaid expenses and other current assets. The increase in unbilled receivables was primarily due to revenue recognized and not yet billed, partially offset by billings to customers during 2019 . Changes in the deferred revenue liabilities are as follows: Deferred Revenue Balance at January 1, 2018 $ 227 Customer deposits and billings 967 Revenue recognized in the period (939 ) Translation (7 ) Balance at December 31, 2018 $ 248 Customer deposits and billings 982 Revenue recognized in the period (993 ) Translation 3 Deferred revenue reclassified to held for sale (6 ) Balance at December 31, 2019 $ 234 A significant portion of open orders placed with Eaton are by original equipment manufacturers or distributors. These open orders are not considered firm as they have been historically subject to releases by customers. In measuring backlog of unsatisfied or partially satisfied obligations, only the amount of orders to which customers are firmly committed are included. Using this criterion, total backlog at December 31, 2019 was approximately $5.4 billion . At December 31, 2019 , Eaton expects to recognize approximately 87% of this backlog in the next twelve months and the rest thereafter.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2019
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: January 1, 2018 Translation December 31, 2018 Additions Goodwill reclassified to held for sale Translation December 31, 2019 Electrical Products $ 6,678 $ (116 ) $ 6,562 $ — $ (470 ) $ (2 ) $ 6,090 Electrical Systems and Services 4,311 (70 ) 4,241 163 — 6 4,410 Hydraulics 1,257 (45 ) 1,212 — — (13 ) 1,199 Aerospace 947 (6 ) 941 442 — 3 1,386 Vehicle 294 (2 ) 292 — — (1 ) 291 eMobility 81 (1 ) 80 — — — 80 Total $ 13,568 $ (240 ) $ 13,328 $ 605 $ (470 ) $ (7 ) $ 13,456 The 2019 additions to goodwill relate to the anticipated synergies of acquiring Souriau-Sunbank, Ulusoy Elektrik and ISG. The allocations of the purchase price from these acquisitions are preliminary and will be completed during the measurement period. A summary of other intangible assets follows: 2019 2018 Historical cost Accumulated amortization Historical cost Accumulated amortization Intangible assets not subject to amortization Trademarks $ 1,516 $ 1,626 Intangible assets subject to amortization Customer relationships $ 3,260 $ 1,634 $ 3,463 $ 1,600 Patents and technology 1,542 704 1,329 646 Trademarks 1,057 457 1,032 419 Other 92 34 92 31 Total intangible assets subject to amortization $ 5,951 $ 2,829 $ 5,916 $ 2,696 Amortization expense related to intangible assets subject to amortization in 2019 , and estimated amortization expense for each of the next five years, follows: 2019 $ 354 2020 351 2021 341 2022 332 2023 286 2024 275

LEASES LEASES

LEASES LEASES	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
LEASES	LEASES Eaton leases certain manufacturing facilities, warehouses, distribution centers, office space, vehicles and equipment. Most real estate leases contain renewal options. The exercise of lease renewal options is at the Company's sole discretion. The Company's lease agreements typically do not contain any significant guarantees of asset values at the end of a lease or restrictive covenants. Payments within certain lease agreements are adjusted periodically for changes in an index or rate. The components of lease expense follows: 2019 Operating lease cost $ 166 Finance lease cost: Amortization of lease assets 5 Interest on lease liabilities 1 Short-term lease cost 46 Variable lease cost 22 Sublease income (3 ) Total lease cost $ 237 The net gain recorded on sale leaseback transactions for the year ended December 31, 2019 were $16 . Supplemental cash flow information related to leases follows: 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows - payments on operating leases $ (168 ) Operating cash outflows - interest payments on finance leases (1 ) Financing cash outflows - payments on finance lease obligations (6 ) Lease assets obtained in exchange for new lease obligations, including leases acquired: Operating leases $ 114 Finance leases 24 Supplemental balance sheet information related to leases follows: December 31, 2019 Operating Leases Operating lease assets $ 436 Other current liabilities 121 Operating lease liabilities 331 Total operating lease liabilities $ 452 Finance Leases Land and buildings $ 24 Machinery and equipment 18 Accumulated depreciation (16 ) Net property, plant and equipment $ 26 Current portion of long-term debt $ 6 Long-term debt 21 Total finance lease liabilities $ 27 Weighted-average remaining lease term Operating leases 5.1 years Finance leases 6.8 years Weighted-average discount rate Operating leases 3.7 % Finance leases 7.6 % Maturities of lease liabilities at December 31, 2019 follows: Operating Leases Finance Leases 2020 $ 142 $ 8 2021 113 8 2022 82 6 2023 56 4 2024 37 2 Thereafter 82 9 Total lease payments 512 37 Less imputed interest 60 10 Total present value of lease liabilities $ 452 $ 27 A summary of minimum rental commitments at December 31, 2018 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: Operating Leases 2019 $ 165 2020 133 2021 106 2022 75 2023 53 Thereafter 110 Total lease commitments $ 642 A summary of rental expense follows: 2018 $ 232 2017 222

Debt

Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	DEBT A summary of long-term debt, including the current portion, follows: 2019 2018 6.95% notes due 2019 ($300 converted to floating rate by interest rate swap) $ — $ 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 0.02% Euro notes due 2021 674 — 8.10% debentures due 2022 ($100 converted to floating rate by interest rate swap) 100 100 2.75% senior notes due 2022 ($1,400 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 0.75% Euro notes due 2024 617 629 6.50% debentures due 2025 145 145 0.70% Euro notes due 2025 562 — 3.10% senior notes due 2027 700 700 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) 137 136 5.80% notes due 2037 240 240 4.15% senior notes due 2042 1,000 1,000 3.92% senior notes due 2047 300 300 5.25% to 7.875% notes (maturities ranging from 2024 to 2035, including $25 converted to floating rate by interest rate swap) 165 203 Other 88 15 Total long-term debt 8,067 7,107 Less current portion of long-term debt (248 ) (339 ) Long-term debt less current portion $ 7,819 $ 6,768 Substantially all these long-term debt instruments are fully and unconditionally guaranteed on an unsubordinated, unsecured basis by Eaton and certain of its direct and indirect subsidiaries (the Senior Notes). Further, as of December 31, 2019 all of these long-term debt instruments, except the 3.875% debentures due 2020, the 3.47% notes due 2021, the 0.02% Euro notes due 2021, the 3.68% notes due 2023, the 0.75% Euro notes due 2024, and the 0.70% Euro notes due 2025, are registered by Eaton Corporation under the Securities Act of 1933, as amended (the Registered Senior Notes). The Company maintains long-term revolving credit facilities totaling $2,000 , consisting of a $750 five -year revolving credit facility that will expire November 17, 2022, a $500 four -year revolving credit facility that will expire November 7, 2023, and a $750 five -year revolving credit facility that will expire November 7, 2024. 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, 2019 or 2018 . The Company had available lines of credit of $1,027 from various banks primarily for the issuance of letters of credit, of which there was $263 of letters of credit issued thereunder at December 31, 2019 . Borrowings outside the United States are generally denominated in local currencies. At December 31, 2019 , short-term debt of $255 was comprised entirely of short-term commercial paper in the United States, which had a weighted average interest rate of 1.85% . On May 14, 2019, a subsidiary of Eaton issued Euro denominated notes (2019 Euro Notes) with a face value of €1,100 ( $1,232 based on the May 14, 2019 spot rate), in accordance with Regulation S promulgated under the Securities Act of 1933, as amended. The 2019 Euro Notes are comprised of two tranches of €600 and €500 , which mature in 2021 and 2025, respectively, with interest payable annually at a respective rate of 0.02% and 0.70% . The issuer received proceeds totaling €1,097 ( $1,229 based on the May 14, 2019 spot rate) from the issuance, net of financing costs and discounts. The senior 2019 Euro Notes are fully and unconditionally guaranteed on an unsubordinated, unsecured basis by Eaton and certain of its direct and indirect subsidiaries. The 2019 Euro Notes contain customary optional redemption and par call provisions. The 2019 Euro Notes also contain a change of control provision which requires the Company to make an offer to purchase all or any part of the 2019 Euro Notes at a purchase price of 101% of the principal amount plus accrued and unpaid interest. The capitalized deferred financing fees are amortized in Interest expense-net over the respective terms of the 2019 Euro Notes. The 2019 Euro Notes are subject to customary non-financial covenants. 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: 2020 $ 248 2021 981 2022 1,704 2023 303 2024 685 Interest paid on debt follows: 2019 $ 279 2018 313 2017 293

Retirement Benefits Plans

Retirement Benefits Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Retirement Benefit 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 2019 2018 2019 2018 2019 2018 Funded status Fair value of plan assets $ 3,433 $ 3,068 $ 1,903 $ 1,560 $ 23 $ 37 Benefit obligations (4,028 ) (3,633 ) (2,747 ) (2,285 ) (378 ) (378 ) Funded status $ (595 ) $ (565 ) $ (844 ) $ (725 ) $ (355 ) $ (341 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ — $ — $ 73 $ 58 $ — $ — Current liabilities (23 ) (20 ) (27 ) (24 ) (27 ) (20 ) Non-current liabilities (572 ) (545 ) (890 ) (759 ) (328 ) (321 ) Total $ (595 ) $ (565 ) $ (844 ) $ (725 ) $ (355 ) $ (341 ) Amounts recognized in Accumulated other comprehensive loss (pre-tax) Net actuarial (gain) loss $ 1,096 $ 1,153 $ 879 $ 683 $ (8 ) $ (20 ) Prior service cost (credit) 7 7 25 27 (17 ) (32 ) Total $ 1,103 $ 1,160 $ 904 $ 710 $ (25 ) $ (52 ) Change in Benefit Obligations United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 3,633 $ 3,961 $ 2,285 $ 2,399 $ 378 $ 448 Service cost 91 100 58 63 2 2 Interest cost 138 122 57 52 14 13 Actuarial (gain) loss 435 (272 ) 315 (16 ) 14 (39 ) Gross benefits paid (270 ) (282 ) (102 ) (112 ) (60 ) (67 ) Currency translation — — 47 (124 ) 2 (4 ) Plan amendments 1 4 — 21 1 — Acquisitions and divestitures — — (4 ) — — — Benefit obligation reclassified to held for sale — — (4 ) — — — Other — — 95 2 27 25 Balance at December 31 $ 4,028 $ 3,633 $ 2,747 $ 2,285 $ 378 $ 378 Accumulated benefit obligation $ 3,883 $ 3,506 $ 2,592 $ 2,175 Change in Plan Assets United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 3,068 $ 3,585 $ 1,560 $ 1,727 $ 37 $ 55 Actual return on plan assets 618 (252 ) 230 (72 ) 5 — Employer contributions 17 17 102 109 15 25 Gross benefits paid (270 ) (282 ) (102 ) (112 ) (60 ) (67 ) Currency translation — — 58 (93 ) — — Other — — 55 1 26 24 Balance at December 31 $ 3,433 $ 3,068 $ 1,903 $ 1,560 $ 23 $ 37 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 2019 2018 2019 2018 Projected benefit obligation $ 4,028 $ 3,633 $ 1,107 $ 905 Accumulated benefit obligation 3,883 3,506 1,028 853 Fair value of plan assets 3,433 3,068 242 158 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 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 1,160 $ 1,063 $ 710 $ 604 $ (52 ) $ (27 ) Prior service cost arising during the year 1 4 — 21 1 — Net loss (gain) arising during the year 52 233 231 161 11 (36 ) Currency translation — — 15 (35 ) 1 (2 ) Less amounts included in expense during the year (110 ) (140 ) (52 ) (41 ) 14 13 Net change for the year (57 ) 97 194 106 27 (25 ) Balance at December 31 $ 1,103 $ 1,160 $ 904 $ 710 $ (25 ) $ (52 ) Benefits Expense United States pension benefit expense Non-United States pension benefit expense Other postretirement benefits expense 2019 2018 2017 2019 2018 2017 2019 2018 2017 Service cost $ 91 $ 100 $ 96 $ 58 $ 63 $ 71 $ 2 $ 2 $ 3 Interest cost 138 122 123 57 52 55 14 13 14 Expected return on plan assets (235 ) (253 ) (244 ) (106 ) (105 ) (94 ) (2 ) (3 ) (4 ) Amortization 62 94 83 38 39 51 (14 ) (13 ) (13 ) 56 63 58 47 49 83 — (1 ) — Settlements, curtailments and special termination benefits 48 46 62 14 2 5 — — — Total expense $ 104 $ 109 $ 120 $ 61 $ 51 $ 88 $ — $ (1 ) $ — Total pension benefits expense of $165 includes $8 of settlement expense related to the sale of the Automotive Fluid Conveyance Business discussed in Note 2. The components of retirement benefits expense other than service costs are included in Other expense (income) - net. The estimated pre-tax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost in 2020 follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities Actuarial loss $ 144 $ 59 $ 1 Prior service cost (credit) 1 3 (14 ) Total $ 145 $ 62 $ (13 ) Retirement Benefits Plans Assumptions For purposes of determining liabilities related to pension plans and other postretirement benefits plans in the United States, in 2017 the Company used 2014 mortality tables and a generational improvement scale that is based on MP-2017. In 2018 and 2019, for the majority of its plans in the United States, the Company used mortality tables that are based on the Company's own experience and generational improvement scales that are based on MP-2018 and MP-2019, respectively. To estimate the service and interest cost components of net periodic benefit cost for the vast majority of its defined benefits pension and other postretirement benefits plans, the Company used a spot rate approach by applying the specific spot rates along the yield curve used to measure the benefit obligation at the beginning of the period to the relevant projected cash flows. Pension Plans United States pension plans Non-United States pension plans 2019 2018 2017 2019 2018 2017 Assumptions used to determine benefit obligation at year-end Discount rate 3.22 % 4.28 % 3.64 % 2.02 % 2.83 % 2.62 % Rate of compensation increase 3.14 % 3.14 % 3.15 % 3.05 % 3.10 % 3.11 % Assumptions used to determine expense Discount rate used to determine benefit obligation 4.28 % 3.64 % 4.12 % 2.83 % 2.62 % 2.63 % Discount rate used to determine service cost 4.39 % 3.78 % 4.31 % 4.02 % 3.54 % 3.38 % Discount rate used to determine interest cost 3.94 % 3.19 % 3.40 % 2.56 % 2.31 % 2.34 % Expected long-term return on plan assets 7.25 % 7.52 % 7.90 % 6.42 % 6.40 % 6.30 % Rate of compensation increase 3.14 % 3.15 % 3.15 % 3.10 % 3.11 % 3.13 % 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 expected long-term rates of return on pension assets for United States pension plans and Non-United States pension plans for 2020 are 7.25% and 5.84% , respectively. The discount rates were 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 2019 2018 2017 Assumptions used to determine benefit obligation at year-end Discount rate 3.13 % 4.23 % 3.55 % Health care cost trend rate assumed for next year 6.95 % 7.10 % 8.25 % Ultimate health care cost trend rate 4.75 % 4.75 % 4.75 % Year ultimate health care cost trend rate is achieved 2029 2028 2027 Assumptions used to determine expense Discount rate used to determine benefit obligation 4.23 % 3.55 % 3.96 % Discount rate used to determine service cost 4.29 % 3.62 % 4.11 % Discount rate used to determine interest cost 3.85 % 3.04 % 3.18 % Initial health care cost trend rate 7.10 % 8.25 % 7.35 % Ultimate health care cost trend rate 4.75 % 4.75 % 4.75 % Year ultimate health care cost trend rate is achieved 2028 2027 2026 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 $ — Effect on other postretirement liabilities 10 (8 ) Employer Contributions to Retirement Benefits Plans Contributions to pension plans that Eaton expects to make in 2020 , and made in 2019 , 2018 and 2017 , follow: 2020 2019 2018 2017 United States plans $ 24 $ 17 $ 17 $ 374 Non-United States plans 104 102 109 99 Total contributions $ 128 $ 119 $ 126 $ 473 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 2020 $ 316 $ 96 $ 36 $ (1 ) 2021 313 96 31 (1 ) 2022 307 100 31 — 2023 306 103 28 — 2024 299 106 26 — 2025 - 2029 1,436 594 112 (1 ) Pension Plan Assets Investment policies and strategies are developed on a country specific basis. The United States plans, representing 64% of worldwide pension assets, and the United Kingdom plans representing 28% 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 and other trusts. The United States plans' target allocation is 25% United States equities, 25% non-United States equities, 8% real estate (primarily equity of real estate investment trusts), 37% debt securities and 5% other, including private equity and cash equivalents. The United Kingdom plans' target asset allocations are 60% 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. 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. Certain investments that are measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy and are being presented in the tables to permit a reconciliation to total plan assets. Pension Plans A summary of the fair value of pension plan assets at December 31, 2019 and 2018 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 1 2019 Common collective trusts Non-United States equity and global equities $ 606 $ — $ 606 $ — United States equity 74 — 74 — Fixed income 571 — 571 — Fixed income securities 885 — 885 — United States treasuries 330 330 — — Bank loans 104 — 104 — Real estate 299 225 13 61 Cash equivalents 196 67 129 — Exchange traded funds 79 79 — — Other 167 — 38 129 Common collective and other trusts measured at net asset value 2,108 Money market funds measured at net asset value 6 Pending purchases and sales of plan assets, and interest receivable (89 ) Total pension plan assets $ 5,336 $ 701 $ 2,420 $ 190 1 These pension plan assets include private real estate, private credit and private equity funds that generally have redemption notice periods of six months or longer, and are not eligible for redemption until the underlying assets are liquidated or distributed. The Company has unfunded commitments to these funds of approximately $334 at December 31, 2019 , which will be satisfied by a reallocation of pension plan assets. Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 1 2018 Common collective trusts Non-United States equity and global equities $ 612 $ — $ 612 $ — United States equity 50 — 50 — Fixed income 483 — 483 — Fixed income securities 721 — 721 — United States treasuries 262 262 — — Bank loans 107 — 107 — Real estate 202 181 — 21 Equity securities 51 51 — — Cash equivalents 176 130 46 — Exchange traded funds 60 60 — — Other 90 — 15 75 Common collective and other trusts measured at net asset value 1,833 Money market funds measured at net asset value 5 Pending purchases and sales of plan assets, and interest receivable (24 ) Total pension plan assets $ 4,628 $ 684 $ 2,034 $ 96 1 These pension plan assets include private real estate and private equity funds that generally have redemption notice periods of six months or longer, and are not eligible for redemption until the underlying assets are liquidated or distributed. The Company has unfunded commitments to these funds of approximately $180 at December 31, 2018 , which will be satisfied by a reallocation of pension plan assets. The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2018 and 2019 due to the following: Real estate Other Total Balance at January 1, 2018 $ 19 $ 73 $ 92 Actual return on plan assets: Gains (losses) relating to assets still held at year-end (1 ) — (1 ) Purchases, sales, settlements - net 3 2 5 Transfers into or out of Level 3 — — — Balance at December 31, 2018 21 75 96 Actual return on plan assets: Gains (losses) relating to assets still held at year-end 4 12 16 Purchases, sales, settlements - net 36 42 78 Transfers into or out of Level 3 — — — Balance at December 31, 2019 $ 61 $ 129 $ 190 Other Postretirement Benefits Plans A summary of the fair value of other postretirement benefits plan assets at December 31, 2019 and 2018 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2019 Cash equivalents $ 5 $ 5 $ — $ — Common collective and other trusts measured at net asset value 18 Total other postretirement benefits plan assets $ 23 $ 5 $ — $ — Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2018 Cash equivalents $ 6 $ 6 $ — $ — Common collective and other trusts measured at net asset value 31 Total other postretirement benefits plan assets $ 37 $ 6 $ — $ — 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, 2019 and 2018 . Common collective and other 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. The investments in other trusts are predominantly in exchange traded funds for which the underlying securities are actively traded in public markets based upon readily measurable prices. Common collective and other trusts measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy and are being presented in the tables above to permit a reconciliation of the fair value hierarchy to the total plan assets. 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. 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. Real estate - Consists of direct investments in the stock of publicly traded companies and investments in pooled funds that invest directly in real estate. The publicly traded companies are valued based on the closing price reported in an active market on which the individual securities are traded and as such are classified as Level 1. The pooled funds rely on appraisal based valuations and as such are classified as Level 3. Cash equivalents - Primarily certificates of deposit, commercial paper, and repurchase agreements. Exchange traded funds - Valued at the closing price of the exchange traded fund's shares. Money market funds - Money market funds measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy and are being presented in the tables above to permit a reconciliation of the fair value hierarchy to the total plan assets. 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, private credit 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: 2019 $ 130 2018 124 2017 114

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
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. Insurance may cover some of the costs associated with these claims and proceedings. 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 2011, Pepsi-Cola Metropolitan Bottling Company, Inc. (“Pepsi”) filed an action against (a) Cooper Industries, LLC, Cooper Industries, Ltd., Cooper Holdings, Ltd., Cooper US, Inc., and Cooper Industries plc (collectively, “Cooper”), (b) M&F Worldwide Corp., Mafco Worldwide Corp., Mafco Consolidated Group LLC, and PCT International Holdings, Inc. (collectively, “Mafco”), and (c) the Pneumo Abex Asbestos Claims Settlement Trust (the “Trust”) in Texas state court. Pepsi alleged that it was harmed by a 2011 settlement agreement (“2011 Settlement”) among Cooper, Mafco, and Pneumo Abex, LLC (“Pneumo,” which prior to the 2011 Settlement was a Mafco subsidiary), which settlement resolved litigation that Pneumo had previously brought against Cooper involving, among other things, a guaranty related to Pneumo’s friction products business. In November 2015, after a Texas court ruled that Pepsi's claims should be heard in arbitration, Pepsi filed a demand for arbitration against Cooper, Mafco, the Trust, and Pneumo. Pepsi subsequently dropped claims against all parties except Cooper. An arbitration under the auspices of the American Arbitration Association commenced in October 2017. Pepsi’s experts opined, among other things, that the value contributed to the Trust for a release of the guaranty was below reasonably equivalent value, and that an inability of Pneumo to satisfy future liabilities could result in plaintiffs suing Pepsi under various theories. Cooper submitted various expert reports and, among other things, Cooper’s experts opined that Pepsi had no basis to seek any damages and that Cooper paid reasonably equivalent value for the release of its indemnity obligations under the guaranty. The arbitration proceedings closed in December 2017. On July 11, 2018, the arbitration panel made certain findings and concluded that the value contributed to the Trust did not constitute reasonably equivalent value, but ordered the parties to recalculate the amount that should have been contributed to the Trust as of the date of the 2011 transaction. Based on the findings made by the panel and the recalculation ordered by the panel, Cooper believed that no additional amount should be contributed. Pepsi argued that an additional $347 should be contributed. Cooper and its expert disagreed with Pepsi’s argument and believed that Pepsi’s recalculation was flawed and failed to comply with the instructions of the panel. On August 23, 2018, the panel issued its final award and ordered Cooper to pay $293 to Pneumo Abex. On August 30, 2018, Pepsi sought to confirm the award in Texas state court, which Cooper opposed on October 9, 2018. Cooper further requested that the court vacate the award on various grounds, including that Cooper was prejudiced by the conduct of the proceedings, the panel exceeded its powers, and because the panel denied Cooper a full and fair opportunity to present certain evidence. The court confirmed the award at the confirmation hearing, which was held on October 12, 2018. On November 2, 2018, the Company appealed. On November 28, 2018, the Company paid $297 , the full judgment plus accrued post-judgment interest, to Pneumo Abex and preserved its rights, including to appeal. On April 25, 2019, the appeal that Cooper filed was dismissed. 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 2019 , the Company was involved with a total of 111 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, 2019 and 2018 , the Company had an accrual totaling $104 and $116 , 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 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. A summary of the current and long-term warranty accruals follows: 2019 2018 2017 Balance at January 1 $ 176 $ 188 $ 180 Provision 204 139 163 Settled (175 ) (145 ) (156 ) Other (2 ) (6 ) 1 Warranty accruals reclassified to held for sale (16 ) — — Balance at December 31 $ 187 $ 176 $ 188

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
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. Income (loss) before income taxes 2019 2018 2017 Ireland $ (201 ) $ (365 ) $ (1,090 ) Foreign 2,792 2,789 4,458 Total income before income taxes $ 2,591 $ 2,424 $ 3,368 Income tax expense (benefit) 2019 2018 2017 Current Ireland $ 26 $ 47 $ 1 Foreign 410 370 357 Total current income tax expense 436 417 358 Deferred Ireland 3 6 — Foreign (61 ) (145 ) 24 Total deferred income tax expense (benefit) (58 ) (139 ) 24 Total income tax expense $ 378 $ 278 $ 382 Reconciliations of income taxes from the Ireland national statutory rate of 25% to the consolidated effective income tax rate follow: 2019 2018 2017 Income taxes at the applicable statutory rate 25.0 % 25.0 % 25.0 % Ireland operations Ireland tax on trading income (1.0 )% (2.0 )% — % Nondeductible interest expense 3.9 % 7.8 % 8.2 % Ireland Other - net 0.1 % 0.1 % — % Foreign operations U.S. federal tax rate change — % — % (7.5 )% U.S. tax on foreign earnings — % — % 4.8 % U.S. foreign tax credit 0.8 % (0.2 )% (3.9 )% Tax on foreign currency loss — % (1.6 )% — % Earnings taxed at other than the applicable statutory tax rate (14.8 )% (19.6 )% (21.2 )% Other items 2.5 % 2.3 % 3.1 % Worldwide operations Adjustments to tax liabilities (0.5 )% 1.1 % (1.8 )% Adjustments to valuation allowances (1.4 )% (1.4 )% 4.6 % Effective income tax expense rate 14.6 % 11.5 % 11.3 % During 2019 , income tax expense of $378 was recognized (an effective tax rate of 14.6% ) compared to income tax expense of $278 in 2018 (an effective tax rate of 11.5% ) and income tax expense of $382 in 2017 (an effective tax rate of 11.3% ). The 2018 effective tax rate includes a tax benefit of $69 on the arbitration decision expense discussed in Note 8. The 2017 effective tax rate includes tax expense of $234 on the gain related to the sale of a business discussed in Note 2 and a tax benefit of $62 related to the U.S. Tax Cuts and Jobs Act (TCJA) which is discussed in further detail below. Excluding the impacts of the 2018 arbitration decision, the 2017 sale of business, and the 2017 TCJA, the effective tax rate was 12.8% in 2018 and 9.2% in 2017. The increase in the tax rate from 12.8% in 2018 to 14.6% in 2019 was primarily due to greater levels of income in higher tax jurisdictions. The increase from 9.2% in 2017 compared to 12.8% in 2018 was due to greater levels of income in higher tax jurisdictions and an increase in tax contingencies offset by net decreases of related valuation allowances. The TCJA was enacted on December 22, 2017, which reduced the U.S. federal corporate tax rate from 35% to 21% and required a one-time transition tax on certain unremitted earnings of non-U.S. subsidiaries owned directly or indirectly by U.S. subsidiaries of the Company. In December 2017, the Company recorded a provisional tax benefit amount of $79 for the impact of the tax rate change on deferred tax balances and a provisional tax expense of $17 for the one-time transition tax, for a net tax benefit of $62 . During 2018, the Company finalized its accounting for the 2017 enactment of the TCJA and recorded an adjustment of $17 tax expense, primarily related to the one-time transition tax, resulting in a final net tax benefit of $45 . No provision has been made for income taxes on undistributed earnings of foreign subsidiaries of approximately $28.5 billion at December 31, 2019 , since it is the Company's intention to indefinitely reinvest undistributed earnings of its foreign subsidiaries. The Company expects to deploy capital to those markets which offer particularly attractive growth opportunities. The cash that is permanently reinvested is typically used to expand operations either organically or through acquisitions. 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. Worldwide income tax payments, net of tax refunds, follow: 2019 $ 425 2018 379 2017 288 Deferred Income Tax Assets and Liabilities Components of noncurrent deferred income taxes follow: 2019 2018 Noncurrent assets and liabilities Noncurrent assets and liabilities Accruals and other adjustments Employee benefits $ 514 $ 481 Depreciation and amortization (1,245 ) (1,198 ) Other accruals and adjustments 498 434 Ireland income tax loss carryforwards 1 1 Foreign income tax loss carryforwards 1,826 1,915 Foreign income tax credit carryforwards 349 396 Valuation allowance for income tax loss and income tax credit carryforwards (1,914 ) (2,032 ) Other valuation allowances (52 ) (53 ) Total deferred income taxes (23 ) (56 ) Deferred income taxes reported as assets held for sale 1 — Deferred income taxes $ (24 ) $ (56 ) At December 31, 2019 , Eaton Corporation plc and certain Irish subsidiaries had tax loss carryforwards that are available to reduce future taxable income and tax liabilities. These carryforwards and their respective expiration dates are summarized below: 2020 through 2024 2025 through 2029 2030 through 2034 2035 through 2044 Not subject to expiration Valuation allowance Ireland income tax loss carryforwards $ — $ — $ — $ — $ 8 $ — Ireland deferred income tax assets for income tax loss carryforwards — — — — 1 (1 ) At December 31, 2019 , the Company's foreign subsidiaries had income tax loss carryforwards and income tax credit carryforwards that are available to reduce future taxable income or tax liabilities. These carryforwards and their respective expiration dates are summarized below: 2020 2025 2030 2035 Not subject to expiration Valuation allowance Foreign income tax loss carryforwards $ 874 $ 52 $ 7,931 $ 367 $ 3,233 $ — Foreign deferred income tax assets for income tax loss carryforwards 108 23 819 108 797 (1,690 ) Foreign deferred income tax assets for income tax loss carryforwards after ASU 2013-11 90 22 810 108 796 (1,690 ) Foreign income tax credit carryforwards 115 189 40 90 30 (223 ) Foreign income tax credit carryforwards after ASU 2013-11 111 165 24 19 30 (223 ) 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 pre-tax 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, or changes in tax laws, would lead management to conclude otherwise. However, if the Company experiences cumulative pre-tax 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, changes in tax laws, 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: 2019 2018 2017 Balance at January 1 $ 913 $ 735 $ 629 Increases and decreases as a result of positions taken during prior years Transfers from valuation allowances 15 2 — Other increases, including currency translation 22 164 10 Other decreases, including currency translation (10 ) (35 ) (30 ) Increases as a result of positions taken during the current year 80 69 162 Decreases relating to settlements with tax authorities (16 ) (3 ) (10 ) Decreases as a result of a lapse of the applicable statute of limitations (3 ) (19 ) (26 ) Balance at December 31 $ 1,001 $ 913 $ 735 Eaton recognizes an income tax benefit from an uncertain tax position only if it is more likely than not that the benefit would be sustained upon examination by taxing authorities, based on the technical merits of the position. The Company evaluates and adjusts the amount of unrecognized income tax benefits based on changes in facts and circumstances. 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 income tax benefits were recognized, the net impact on the provision for income tax expense would be $660 , which includes the impact of deferred tax netting pursuant to ASU 2013-11. As of December 31, 2019 and 2018 , Eaton had accrued approximately $93 and $74 , 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 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; and the willingness of the income tax authority to settle the issue, including the timing thereof. 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. With only a few exceptions, Irish and non-United States subsidiaries of Eaton are no longer subject to examinations for years before 2012. The United States Internal Revenue Service (“IRS”) has completed its examination of the consolidated income tax returns of the Company’s United States subsidiaries (“Eaton US”) for 2005 through 2010 and has issued Statutory Notices of Deficiency (Notices) as discussed below. The statute of limitations on these tax years remains open until the matters are resolved. The IRS has also completed its examination of the consolidated income tax returns of Eaton US for 2011 through 2013 and has issued proposed adjustments as discussed below. The statute of limitations on these tax years remains open until June 30, 2021. The IRS is currently examining tax years 2014 through 2016. The statute of limitations for tax years 2014 through 2016 is open until May 31, 2021. Tax years 2017 and 2018 are still subject to examination by the IRS. Eaton US is also under examination for the income tax filings in various states and localities of the United States. 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 might not limit their assessment to the United States federal adjustments, and may require the opening of the entire tax year. In 2011, the IRS issued a Notice for Eaton US for the 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 United States. Eaton US has set its transfer prices for products sold between these affiliates at the same prices that Eaton US sells such products to third parties as required by two successive Advance Pricing Agreements (APAs) Eaton US entered into with the IRS that governed the 2005-2010 tax years. Eaton US has continued to apply the arms-length transfer pricing methodology for 2011 through the current reporting period. Immediately prior to the 2011 Notice being issued, the IRS sent a letter stating that it was retrospectively canceling the APAs. Eaton US contested the proposed assessments in United States Tax Court. The case involved both whether the APAs should be enforced and, if not, the appropriate transfer pricing methodology. On July 26, 2017, the United States Tax Court issued a ruling in which it agreed with Eaton US that the IRS must abide by the terms of the APAs for the tax years 2005-2006. The Tax Court’s ruling on the APAs did not have a material impact on Eaton’s consolidated financial statements. In 2014, Eaton US 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, which the Company has also contested in Tax Court. The proposed assessments pertain primarily to the same transfer pricing issues and APA for which the Tax Court has issued its ruling during 2017 as noted above. The Company believes that the Tax Court’s ruling for tax years 2005-2006 will also be applicable to the 2007-2010 years. Following the issuance of the Tax Court’s ruling, Eaton and the IRS recognized that the ruling on the enforceability of the APAs did not address a secondary issue regarding the transfer pricing for a certain royalty paid from 2006-2010. Eaton US reported a consistent royalty rate for 2006-2010. The IRS has agreed to the royalty rate as reported by Eaton US in 2006. Although the IRS has not proposed an alternative rate, it has not agreed to apply the same royalty rate in the 2007-2010 years. The 2014 Notice also includes a separate proposed assessment involving the recognition of income for several of Eaton US’s controlled foreign corporations. The Company believes that the proposed assessment is without merit and is contesting the matter in Tax Court. In October 2017, Eaton and the IRS both moved for partial summary judgment on this issue. On February 25, 2019 the Tax Court granted the IRS’s motion for partial summary judgment and denied Eaton’s. The Company intends to appeal the Tax Court’s partial summary judgment decision to the United States Sixth Circuit Court of Appeals. The Company believes that it will be successful on appeal and has not recorded any additional impact of the Tax Court's decision in its consolidated financial statements. The total potential impact of the Tax Court's partial summary judgment decision on the controlled foreign corporation income recognition issue is not estimable until all matters in the open tax years have been resolved. In 2018 the IRS completed its examination of the Eaton US tax years 2011 through 2013 and has proposed adjustments to certain transfer pricing tax positions, including adjustments similar to those proposed in the 2011 and 2014 Notices for products manufactured in the Company’s facilities in Puerto Rico and the Dominican Republic and sold to affiliated companies located in the United States. The IRS also proposed adjustments involving the recognition of income for several of Eaton US’s controlled foreign corporation, which is the same issue included in the 2014 Notice described above and subject to litigation in Tax Court. The Company intends to pursue its administrative appeals alternatives with respect to each of the IRS adjustments and believes that final resolution of the proposed adjustments will not have a material impact on its consolidated financial statements. During 2010, the Company received a tax assessment, which included 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. In 2018 the Company received an unfavorable result at the final tax administrative appeals level, resulting in an alleged tax deficiency of $31 plus $84 of interest and penalties (translated at the December 31, 2019 exchange rate). The Company is challenging the assessment in the judicial system. During 2014, the Company received a tax assessment, which included interest and penalties, for the 2009 through 2012 tax years (primarily relating to the same issues concerning the 2005 through 2008 tax years). In November 2019, the Company received an unfavorable result at the final tax administrative appeals level, resulting in an alleged tax deficiency of $33 plus $117 of interest and penalties (translated at the December 31, 2019 exchange rate). The Company plans to challenge the assessment in the judicial system. Challenges in the judicial system are expected to take up to 10 years to resolve. The Company continues to believe that final resolution of both of the assessments will not have a material impact on its consolidated financial statements.

Eaton Shareholders' Equity

Eaton Shareholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Eaton Shareholders' Equity	EATON SHAREHOLDERS' EQUITY There are 750 million Eaton ordinary shares authorized ( $0.01 par value per share), 413.3 million and 423.6 million of which were issued and outstanding at December 31, 2019 and 2018 , 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, 2019 and 2018 , and 10 million serial preferred shares ( $0.01 par value per share), none of which is outstanding at December 31, 2019 and 2018 . At December 31, 2019 , there were 12,072 holders of record of Eaton ordinary shares. Additionally, 17,699 current and former employees were shareholders through participation in the Eaton Savings Plan, the Eaton Personal Investment Plan, or the Eaton Puerto Rico Retirement Savings Plan. On February 24, 2016 , the Board of Directors adopted a share repurchase program for share repurchases up to $2,500 of ordinary shares (2016 Program). Under the 2016 Program, the ordinary shares were expected to be repurchased over time, depending on market conditions, the market price of ordinary shares, capital levels, and other considerations. During 2018 and 2017 , 13.2 million and 11.5 million shares, respectively, were purchased on the open market under the 2016 Program for a total cost of $1,002 and $850 , respectively. An additional 4.3 million shares were purchased on the open market in December 2018 outside of the 2016 Program for a total cost of $298 . On February 27, 2019, the Board of Directors adopted a new share repurchase program for share repurchases up to $5,000 of ordinary shares (2019 Program). Under the 2019 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 2019, 12.5 million ordinary shares were repurchased under the 2019 Program in the open market at a total cost of $1,000 . Eaton has deferral plans that permit certain employees and directors to defer a portion of their compensation. A trust contains $5 and $8 of ordinary shares and marketable securities at December 31, 2019 and 2018 , 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 26, 2020, Eaton's Board of Directors declared a quarterly dividend of $0.73 per ordinary share, a 3% increase over the dividend paid in the fourth quarter of 2019 . The dividend is payable on March 27, 2020 to shareholders of record on March 13, 2020. 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): 2019 2018 2017 Pre-tax After-tax Pre-tax After-tax Pre-tax After-tax Currency translation and related hedging instruments $ 15 $ 16 $ (613 ) $ (609 ) $ 800 $ 807 Pensions and other postretirement benefits Prior service credit (cost) arising during the year (2 ) (2 ) (25 ) (20 ) (1 ) — Net gain (loss) arising during the year (294 ) (232 ) (358 ) (274 ) 215 169 Currency translation (16 ) (13 ) 37 29 (67 ) (53 ) Other — — — 5 — (5 ) Amortization of actuarial loss and prior service cost reclassified to earnings 148 117 168 121 188 130 (164 ) (130 ) (178 ) (139 ) 335 241 Cash flow hedges Gain (loss) on derivatives designated as cash flow hedges (33 ) (27 ) (8 ) (6 ) (24 ) (15 ) Changes in cash flow hedges reclassified to earnings (5 ) (4 ) 16 13 17 11 Cash flow hedges, net of reclassification adjustments (38 ) (31 ) 8 7 (7 ) (4 ) Other comprehensive income (loss) attributable to Eaton ordinary shareholders $ (187 ) $ (145 ) $ (783 ) $ (741 ) $ 1,128 $ 1,044 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 January 1, 2019 $ (2,864 ) $ (1,278 ) $ (3 ) $ (4,145 ) Other comprehensive income (loss) before reclassifications 16 (247 ) (27 ) (258 ) Amounts reclassified from Accumulated other comprehensive loss (income) — 117 (4 ) 113 Net current-period Other comprehensive income (loss) 16 (130 ) (31 ) (145 ) Balance at December 31, 2019 $ (2,848 ) $ (1,408 ) $ (34 ) $ (4,290 ) The reclassifications out of Accumulated other comprehensive loss follow: December 31, 2019 Consolidated Statements of Income classification Amortization of defined benefits pension and other postretirement benefits items Actuarial loss and prior service cost $ (148 ) 1 Tax benefit 31 Total, net of tax (117 ) Gains and (losses) on cash flow hedges Currency exchange contracts 5 Net sales and Cost of products sold Tax expense (1 ) Total, net of tax 4 Total reclassifications for the period $ (113 ) 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 benefits 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) 2019 2018 2017 Net income attributable to Eaton ordinary shareholders $ 2,211 $ 2,145 $ 2,985 Weighted-average number of ordinary shares outstanding - diluted 420.8 436.9 447 Less dilutive effect of equity-based compensation 1.8 2.6 2.5 Weighted-average number of ordinary shares outstanding - basic 419.0 434.3 444.5 Net income per share attributable to Eaton ordinary shareholders Diluted $ 5.25 $ 4.91 $ 6.68 Basic 5.28 4.93 6.71 In 2019 , 2018 , and 2017 , 0.8 million , 0.5 million , and 0.4 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, 2019
Share-based Payment Arrangement [Abstract]
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 or both service and market 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. The Company estimates forfeitures as part of recording equity-based compensation expense. Restricted Stock Units and Awards Restricted stock units (RSUs) and restricted stock awards (RSAs) have been issued to certain employees and directors. The fair value of RSUs awarded in 2017, 2018 and 2019, and RSAs are determined based on the closing market price of the Company’s ordinary shares at the date of grant. The RSUs entitle the holder to receive one ordinary share for each RSU upon vesting, generally over three years. 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 2019 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 2.1 $ 68.56 Granted 0.9 80.59 Vested (1.2 ) 65.45 Forfeited (0.1 ) 76.24 Non-vested at December 31 1.7 $ 76.79 Information related to RSUs and RSAs follows: 2019 2018 2017 Pre-tax expense for RSUs and RSAs $ 57 $ 59 $ 66 After-tax expense for RSUs and RSAs 45 46 43 Fair value of vested RSUs and RSAs 103 71 73 As of December 31, 2019 , total compensation expense not yet recognized related to non-vested RSUs and RSAs was $75 , and the weighted-average period in which the expense is expected to be recognized is 2.3 years. Excess tax benefit for RSUs and RSAs totaled $3 , $3 and $2 for 2019 , 2018 , and 2017 , respectively. Performance Share Units In February 2019 , 2018 and 2017 , 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 total shareholder return relative to that of a group of peers. Awards earned at the end of the three-year vesting period range from 0% to 200% of the targeted number of PSUs granted based on the ranking of total shareholder return of the Company, assuming reinvestment of all dividends, relative to a defined peer group of companies. Equity-based compensation expense for these PSUs is recognized over the period during which an employee is required to provide service in exchange for the award. Upon vesting, dividends that have accumulated during the vesting period are paid on earned awards. The Company uses a Monte Carlo simulation to estimate the fair value of PSUs with market conditions. The principal assumptions utilized in valuing these PSUs include the expected stock price volatility (based on the most recent 3-year period as of the grant date) and the risk-free interest rate (an estimate based on the yield of United States Treasury zero coupon bonds with a 3-year maturity as of the grant date). A summary of the assumptions used in determining fair value of these PSUs follows: 2019 2018 2017 Expected volatility 21 % 22 % 24 % Risk-free interest rate 2.42 % 2.38 % 1.46 % Weighted-average fair value of PSUs granted $ 92.50 $ 100.86 $ 80.07 A summary of these PSUs that vested follows: (Performance share units in millions) 2019 2018 Percent payout 130 % 116 % Shares vested 0.3 0.5 A summary of the 2019 activity for these PSUs follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 0.6 $ 89.95 Granted 1 0.3 92.50 Adjusted for performance results achieved 2 0.1 80.07 Vested (0.3 ) 80.07 Forfeited (0.1 ) 90.91 Non-vested at December 31 0.6 $ 96.14 1 Performance shares granted assuming the Company will perform at target relative to peers. 2 Adjustments for the number of shares vested under the 2017 awards at the end of the three-year performance period ended December 31, 2019 , being higher than the target number of shares. In February 2016, performance share units were granted to certain employees that entitles the holder to receive one ordinary share for each PSU 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 the 2019 activity for these PSUs follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 0.1 $ 56.55 Granted — — Vested (0.1 ) 56.55 Forfeited — — Non-vested at December 31 — $ — Information related to PSUs follows: 2019 2018 2017 Pre-tax expense for PSUs $ 21 $ 28 $ 22 After-tax expense for PSUs 17 22 13 As of December 31, 2019 , total compensation expense not yet recognized related to non-vested PSUs was $30 and the weighted-average period in which the expense is to be recognized is 1.7 years. Excess tax benefit for PSUs totaled $1 in 2019 , and there was no excess tax benefit for PSUs in 2018 and 2017 . 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: 2019 2018 2017 Expected volatility 23 % 26 % 27 % Expected option life in years 6.6 6.7 6.6 Expected dividend yield 3.2 % 3.0 % 2.8 % Risk-free interest rate 1.9 to 2.6% 2.6 to 2.9% 1.8 to 2.1% Weighted-average fair value of stock options granted $ 14.08 $ 16.93 $ 15.11 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, 2019 $ 65.96 4.6 Granted 80.47 0.8 Exercised 60.47 (1.2 ) Forfeited and canceled 74.08 (0.1 ) Outstanding at December 31, 2019 $ 69.95 4.1 6.2 $ 102.5 Exercisable at December 31, 2019 $ 65.59 2.8 5.2 $ 82.6 Reserved for future grants at December 31, 2019 9.3 The aggregate intrinsic value in the table above represents the total excess of the $94.72 closing price of Eaton ordinary shares on the last trading day of 2019 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: 2019 2018 2017 Pre-tax expense for stock options $ 9 $ 11 $ 11 After-tax expense for stock options 7 9 8 Proceeds from stock options exercised 67 29 66 Income tax benefit related to stock options exercised Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows 4 3 13 Intrinsic value of stock options exercised 29 17 41 Total fair value of stock options vested $ 9 $ 11 $ 11 Stock options exercised, in millions of options 1.2 0.6 1.5 As of December 31, 2019 , total compensation expense not yet recognized related to non-vested stock options was $10 , and the weighted-average period in which the expense is expected to be recognized is 1.8

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2019
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) 2019 Cash $ 370 $ 370 $ — $ — Short-term investments 221 221 — — Net derivative contracts 53 — 53 — 2018 Cash $ 283 $ 283 $ — $ — Short-term investments 157 157 — — Net derivative contracts 14 — 14 — 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 $8,067 and fair value of $8,638 at December 31, 2019 compared to $7,107 and $7,061 , respectively, at December 31, 2018 . 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. As discussed in Note 2, on July 31, 2017 Eaton sold a 50% interest in its heavy-duty and medium-duty commercial vehicle automated transmission business to Cummins, Inc. Eaton's remaining 50% interest was remeasured to a fair value of $600 on July 31, 2017 using a discounted cash flow model which is considered a Level 3 fair value measurement. The model includes estimates of future cash flows, future growth rates, terminal value amounts, and the applicable weighted-average cost of capital used to discount those estimated cash flows. Eaton accounts for its investment on the equity method of accounting. Short-Term Investments Eaton invests excess cash generated from operations in short-term marketable investments. A summary of the carrying value, which approximates the fair value due to the short-term maturities of these investments, follows: 2019 2018 Time deposits and certificates of deposit with banks $ 150 $ 111 Money market investments 71 46 Total short-term investments $ 221 $ 157

Derivative Financial Instrument

Derivative Financial Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2019
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, 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 gain or loss from the derivative financial instrument is recognized in Accumulated other comprehensive income 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 gain or loss from the derivative financial instrument is recognized in Accumulated other comprehensive income 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 is classified in the same line of the Consolidated Statements of Income as the offsetting loss or gain on the hedged item. The cash flows resulting from these financial instruments are classified in operating activities on the Consolidated Statements of Cash Flows. 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. 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 as non-derivative net investment hedging instruments had a carrying value on an after-tax basis of $1,845 and on a pre-tax basis of $623 at December 31, 2019 and 2018 , 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 also entered into several forward starting floating-to-fixed interest rate swaps to manage interest rate risk on a future anticipated debt issuance. A summary of interest rate swaps outstanding at December 31, 2019 , 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 3.88% 4.35% 1 month LIBOR + 2.12% 275 3.47% 3.97% 1 month LIBOR + 1.74% 100 8.10% 8.13% 1 month LIBOR + 5.90% 1,400 2.75% 2.85% 1 month LIBOR + 0.58% 200 3.68% 3.30% 1 month LIBOR + 1.07% 25 7.63% 4.87% 6 month LIBOR + 2.48% 50 7.65% 5.21% 6 month LIBOR + 2.57% 25 5.45% 2.79% 6 month LIBOR + 0.28% Forward Starting Floating-to-Fixed Interest Rate Swaps Notional amount Floating interest Fixed interest Basis for contracted floating interest rate received $ 50 —% 3.10% 3 month LIBOR + 0.00% 50 —% 3.06% 3 month LIBOR + 0.00% 50 —% 2.80% 3 month LIBOR + 0.00% 50 —% 2.81% 3 month LIBOR + 0.00% 50 —% 2.64% 3 month LIBOR + 0.00% 50 —% 2.64% 3 month LIBOR + 0.00% 50 —% 2.30% 3 month LIBOR + 0.00% 50 —% 2.08% 3 month LIBOR + 0.00% 50 —% 1.77% 3 month LIBOR + 0.00% 50 —% 1.51% 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, 2019 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 2,225 $ — $ 57 $ — $ — Fair value 12 months to Forward starting floating-to-fixed interest rate swaps 500 — 3 — 42 Cash flow 13 to 33 years Currency exchange contracts 1,146 14 3 11 6 Cash flow 1 to 36 months Commodity contracts 9 — — — — Cash flow 1 to 9 months Total $ 14 $ 63 $ 11 $ 48 Derivatives not designated as hedges Currency exchange contracts $ 4,975 $ 48 $ 13 1 to 12 months Commodity contracts 3 — — 1 month Total $ 48 $ 13 December 31, 2018 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 2,550 $ — $ 22 $ 1 $ 26 Fair value 3 months to Forward starting floating-to-fixed interest rate swaps 100 — — — 3 Cash flow 34 years Currency exchange contracts 951 19 2 11 8 Cash flow 1 to 36 months Total $ 19 $ 24 $ 12 $ 37 Derivatives not designated as hedges Currency exchange contracts $ 3,886 $ 40 $ 20 1 to 12 months Total $ 40 $ 20 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 receivables, payables 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. For the years ended December 31, 2019 and 2018 , $54 of cash inflow and $110 of cash outflow, respectively, resulting from the settlement of these derivatives have been classified in investing activities in the Consolidated Statement of Cash Flows. The net cash flow from the settlement of these derivatives has been presented in operating activities in 2017 and have not been restated as such amounts are not material. As of December 31, 2019 , the volume of outstanding commodity contracts that were entered into to hedge forecasted transactions: Commodity December 31, 2019 Term Copper 2 millions of pounds 1 to 4 months Gold 2,158 Troy ounces 1 to 9 months The following amounts were recorded on the Consolidated Balance Sheets related to fixed-to-floating interest rate swaps: Carrying amount of the hedged assets (liabilities) Cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged asset (liabilities) (a) Location on Consolidated Balance Sheets December 31, 2019 December 31, 2019 Long-term debt $ (2,838 ) $ (97 ) (a) At December 31, 2019 , these amounts include the cumulative liability amount of fair value hedging adjustments remaining for which the hedge accounting has been discontinued of $40 . The impact of hedging activities to the Consolidated Statements of Income are as follow: 2019 Net Sales Cost of products sold Interest expense - net Amounts from Consolidated Statements of Income $ 21,390 $ 14,338 $ 236 Gain (loss) on derivatives designated as cash flow hedges Currency exchange contracts Hedged item $ 7 $ (12 ) $ — Derivative designated as hedging instrument (7 ) 12 — Commodity contracts Hedged item $ — $ — $ — Derivative designated as hedging instrument — — — Gain (loss) on derivatives designated as fair value hedges Fixed-to-floating interest rate swaps Hedged item $ — $ — $ (62 ) Derivative designated as hedging instrument — — 62 The impact of derivatives not designated as hedges to the Consolidated Statements of Income are as follow: Gain (loss) recognized in Consolidated Statements of Income Consolidated Statements of Income classification 2019 Gain (loss) on derivatives not designated as hedges Currency exchange contracts $ 73 Other income - net Commodity Contracts — Cost of products sold Total $ 73 The impact of derivative and non-derivative instruments designated as hedges 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 2019 2018 2019 2018 Derivatives designated as cash flow hedges Forward starting floating-to-fixed interest rate swaps $ (36 ) $ (4 ) Interest expense - net $ — $ — Currency exchange contracts 3 (4 ) Net sales and Cost of products sold 5 (16 ) Commodity contracts — — Cost of products sold — — Non-derivative designated as net Foreign currency denominated debt 15 47 Other income - net — — Total $ (18 ) $ 39 $ 5 $ (16 ) At December 31, 2019 , a gain of $2 of estimated unrealized net gains or losses associated with our cash flow hedges were expected to be reclassified to income from Accumulated other comprehensive loss within the next twelve months. These reclassifications relate to our designated foreign currency and commodity hedges that will mature in the next 12 months.

Accounts Receivable and Invento

Accounts Receivable and Inventory	12 Months Ended
	Dec. 31, 2019
Accounts Receivable and Inventory [Abstract]
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 $49 and $55 at December 31, 2019 and 2018 . Inventory Inventory is carried at lower of cost or net realizable value 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: 2019 2018 Raw materials $ 986 $ 1,077 Work-in-process 640 500 Finished goods 1,179 1,208 Total inventory $ 2,805 $ 2,785

Business Segment and Geographic

Business Segment and Geographic Region Information	12 Months Ended
	Dec. 31, 2019
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 renewable energy, marine, agriculture, oil and gas, 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. 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, 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, and fuel vapor components 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. eMobility The eMobility segment designs, manufactures, markets, and supplies electrical and electronic components and systems that improve the power management and performance of both on-road and off-road vehicles. Products include high voltage inverters, converters, fuses, onboard chargers, circuit protection units, vehicle controls, power distribution, fuel tank isolation valves, and commercial vehicle hybrid systems. The principle markets for the eMobility segment are original equipment manufacturers and aftermarket customers of passenger cars, commercial vehicles, and construction, agriculture, and mining equipment. Other Information No single customer represented greater than 10% of net sales in 2019 , 2018 or 2017 , respectively. The accounting policies of the business segments are generally the same as the policies described in Note 1, except that operating profit only reflects the service cost component and the cost of any special termination benefits 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 costs associated with acquisitions, divestitures, and gains and losses on the sale 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 certain cash, short-term investments, deferred income taxes, certain accounts receivable, certain property, plant and equipment, and certain other assets. Business Segment Information 2019 2018 2017 Net sales Electrical Products $ 7,148 $ 7,124 $ 6,917 Electrical Systems and Services 6,287 6,024 5,666 Hydraulics 2,552 2,756 2,468 Aerospace 2,044 1,896 1,744 Vehicle 3,038 3,489 3,326 eMobility 321 320 283 Total net sales $ 21,390 $ 21,609 $ 20,404 Segment operating profit Electrical Products $ 1,390 $ 1,311 $ 1,233 Electrical Systems and Services 1,027 896 770 Hydraulics 286 370 288 Aerospace 495 398 332 Vehicle 460 611 541 eMobility 17 44 50 Total segment operating profit 3,675 3,630 3,214 Corporate Amortization of intangible assets (367 ) (382 ) (388 ) Interest expense - net (236 ) (271 ) (246 ) Pension and other postretirement benefits expense (12 ) (1 ) (45 ) Gain on sale of business — — 1,077 Arbitration decision expense — (275 ) — Other corporate expense - net (469 ) (277 ) (244 ) Income before income taxes 2,591 2,424 3,368 Income tax expense 378 278 382 Net income 2,213 2,146 2,986 Less net income for noncontrolling interests (2 ) (1 ) (1 ) Net income attributable to Eaton ordinary shareholders $ 2,211 $ 2,145 $ 2,985 2019 2018 2017 Identifiable assets Electrical Products $ 2,201 $ 2,451 $ 2,446 Electrical Systems and Services 2,532 2,243 2,141 Hydraulics 1,439 1,473 1,345 Aerospace 1,362 935 938 Vehicle 2,145 2,289 2,367 eMobility 141 139 136 Total identifiable assets 9,820 9,530 9,373 Goodwill 13,456 13,328 13,568 Other intangible assets 4,638 4,846 5,265 Corporate 3,514 3,388 4,417 Assets held for sale 1,377 — — Total assets $ 32,805 $ 31,092 $ 32,623 Capital expenditures for property, plant and equipment Electrical Products $ 162 $ 135 $ 130 Electrical Systems and Services 108 101 83 Hydraulics 90 106 96 Aerospace 47 38 37 Vehicle 127 143 141 eMobility 8 4 4 Total 542 527 491 Corporate 45 38 29 Total expenditures for property, plant and equipment $ 587 $ 565 $ 520 Depreciation of property, plant and equipment Electrical Products $ 126 $ 136 $ 138 Electrical Systems and Services 87 85 83 Hydraulics 66 64 61 Aerospace 27 26 26 Vehicle 102 104 109 eMobility 5 5 5 Total 413 420 422 Corporate 52 53 54 Total depreciation of property, plant and equipment $ 465 $ 473 $ 476 Geographic Region Information Net sales are measured based on the geographic destination of sales. Long-lived assets consist of property, plant and equipment - net. 2019 2018 2017 Net sales United States $ 12,336 $ 12,034 $ 11,222 Canada 941 931 942 Latin America 1,312 1,442 1,485 Europe 4,311 4,553 4,394 Asia Pacific 2,490 2,649 2,361 Total $ 21,390 $ 21,609 $ 20,404 Long-lived assets United States $ 1,821 $ 1,898 $ 1,872 Canada 24 20 20 Latin America 316 286 290 Europe 797 723 769 Asia Pacific 538 540 551 Total $ 3,496 $ 3,467 $ 3,502

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Statements	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS The Registered Senior Notes issued by Eaton Corporation are registered under the Securities Act of 1933. Eaton and certain 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 Registered 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 Registered 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 2019 , 2018 and 2017 , 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. These restructurings have been reflected as of the beginning of the earliest period presented below. CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 7,322 $ 6,995 $ 12,101 $ (5,028 ) $ 21,390 Cost of products sold — 5,646 5,073 8,651 (5,032 ) 14,338 Selling and administrative expense 11 1,480 780 1,312 — 3,583 Research and development expense — 141 140 325 — 606 Interest expense (income) - net — 248 19 (29 ) (2 ) 236 Other expense (income) - net (12 ) 16 (8 ) 40 — 36 Equity in loss (earnings) of subsidiaries, net of tax (2,423 ) (593 ) (2,492 ) (2,563 ) 8,071 — Intercompany expense (income) - net 213 1 520 (734 ) — — Income (loss) before income taxes 2,211 383 2,963 5,099 (8,065 ) 2,591 Income tax expense (benefit) — 3 135 239 1 378 Net income (loss) 2,211 380 2,828 4,860 (8,066 ) 2,213 Less net loss (income) for noncontrolling interests — — — (2 ) — (2 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,211 $ 380 $ 2,828 $ 4,858 $ (8,066 ) $ 2,211 Other comprehensive income (loss) (145 ) (6 ) (109 ) (312 ) 427 (145 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 2,066 $ 374 $ 2,719 $ 4,546 $ (7,639 ) $ 2,066 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 7,395 $ 6,875 $ 12,649 $ (5,310 ) $ 21,609 Cost of products sold — 5,805 5,012 9,011 (5,317 ) 14,511 Selling and administrative expense 10 1,451 756 1,331 — 3,548 Research and development expense — 151 146 287 — 584 Interest expense (income) - net — 273 15 (18 ) 1 271 Arbitration decision expense — — 275 — — 275 Other expense (income) - net (29 ) 55 22 (52 ) — (4 ) Equity in loss (earnings) of subsidiaries, net of tax (2,302 ) (716 ) (2,867 ) (2,338 ) 8,223 — Intercompany expense (income) - net 176 133 1,022 (1,331 ) — — Income (loss) before income taxes 2,145 243 2,494 5,759 (8,217 ) 2,424 Income tax expense (benefit) — 1 28 248 1 278 Net income (loss) 2,145 242 2,466 5,511 (8,218 ) 2,146 Less net loss (income) for noncontrolling interests — — — (1 ) — (1 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,145 $ 242 $ 2,466 $ 5,510 $ (8,218 ) $ 2,145 Other comprehensive income (loss) (741 ) (162 ) (765 ) (1,565 ) 2,492 (741 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 1,404 $ 80 $ 1,701 $ 3,945 $ (5,726 ) $ 1,404 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2017 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,900 $ 6,563 $ 12,358 $ (5,417 ) $ 20,404 Cost of products sold — 5,434 4,840 8,895 (5,413 ) 13,756 Selling and administrative expense 11 1,387 768 1,360 — 3,526 Research and development expense — 183 176 225 — 584 Interest expense (income) - net — 244 20 (20 ) 2 246 Gain on sale of business — 561 — 516 — 1,077 Other expense (income) - net 79 48 (76 ) (50 ) — 1 Equity in loss (earnings) of subsidiaries, net of tax (3,644 ) (1,644 ) (5,063 ) (3,832 ) 14,183 — Intercompany expense (income) - net 569 (309 ) 794 (1,054 ) — — Income (loss) before income taxes 2,985 2,118 5,104 7,350 (14,189 ) 3,368 Income tax expense (benefit) — 337 (52 ) 99 (2 ) 382 Net income (loss) 2,985 1,781 5,156 7,251 (14,187 ) 2,986 Less net loss (income) for noncontrolling interests — — — (3 ) 2 (1 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,985 $ 1,781 $ 5,156 $ 7,248 $ (14,185 ) $ 2,985 Other comprehensive income (loss) 1,044 104 1,021 2,252 (3,377 ) 1,044 Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 4,029 $ 1,885 $ 6,177 $ 9,500 $ (17,562 ) $ 4,029 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ — $ 27 $ — $ 343 $ — $ 370 Short-term investments — — — 221 — 221 Accounts receivable - net — 460 982 1,995 — 3,437 Intercompany accounts receivable 9 937 1,848 1,683 (4,477 ) — Inventory — 596 672 1,609 (72 ) 2,805 Assets held for sale — — 1,211 166 — 1,377 Prepaid expenses and other current assets — 106 28 371 13 518 Total current assets 9 2,126 4,741 6,388 (4,536 ) 8,728 Property, plant and equipment - net — 854 563 2,079 — 3,496 Other noncurrent assets Goodwill — 1,742 5,839 5,875 — 13,456 Other intangible assets — 302 2,406 1,930 — 4,638 Operating lease assets — 173 31 232 — 436 Deferred income taxes — 250 74 279 (231 ) 372 Investment in subsidiaries 17,195 10,610 58,610 23,019 (109,434 ) — Intercompany loans receivable — 2,643 2,983 38,671 (44,297 ) — Other assets — 817 129 733 — 1,679 Total assets $ 17,204 $ 19,517 $ 75,376 $ 79,206 $ (158,498 ) $ 32,805 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 255 $ — $ — $ — $ 255 Current portion of long-term debt — 4 242 2 — 248 Accounts payable — 529 340 1,245 — 2,114 Intercompany accounts payable 25 953 2,275 1,224 (4,477 ) — Accrued compensation — 113 58 278 — 449 Liabilities held for sale — — 232 93 — 325 Other current liabilities 1 531 400 809 — 1,741 Total current liabilities 26 2,385 3,547 3,651 (4,477 ) 5,132 Noncurrent liabilities Long-term debt — 5,886 1,921 12 — 7,819 Pension liabilities — 420 122 920 — 1,462 Other postretirement benefits liabilities — 172 80 76 — 328 Operating lease liabilities — 128 21 182 — 331 Deferred income taxes — — 432 195 (231 ) 396 Intercompany loans payable 1,096 5,120 36,000 2,081 (44,297 ) — Other noncurrent liabilities — 570 272 362 — 1,204 Total noncurrent liabilities 1,096 12,296 38,848 3,828 (44,528 ) 11,540 Shareholders’ equity Eaton shareholders’ equity 16,082 4,836 32,981 71,676 (109,493 ) 16,082 Noncontrolling interests — — — 51 — 51 Total equity 16,082 4,836 32,981 71,727 (109,493 ) 16,133 Total liabilities and equity $ 17,204 $ 19,517 $ 75,376 $ 79,206 $ (158,498 ) $ 32,805 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ 1 $ 21 $ 1 $ 260 $ — $ 283 Short-term investments — — — 157 — 157 Accounts receivable - net — 501 1,381 1,976 — 3,858 Intercompany accounts receivable — 2,457 1,877 2,159 (6,493 ) — Inventory — 592 714 1,555 (76 ) 2,785 Prepaid expenses and other current assets — 109 29 355 14 507 Total current assets 1 3,680 4,002 6,462 (6,555 ) 7,590 Property, plant and equipment - net — 858 663 1,946 — 3,467 Other noncurrent assets Goodwill — 1,742 6,293 5,293 — 13,328 Other intangible assets — 322 2,860 1,664 — 4,846 Deferred income taxes — 252 134 287 (380 ) 293 Investment in subsidiaries 16,476 13,101 68,196 32,625 (130,398 ) — Intercompany loans receivable 1,508 2,208 8,406 39,757 (51,879 ) — Other assets — 758 115 695 — 1,568 Total assets $ 17,985 $ 22,921 $ 90,669 $ 88,729 $ (189,212 ) $ 31,092 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 388 $ — $ 26 $ — $ 414 Current portion of long-term debt — 338 — 1 — 339 Accounts payable — 515 397 1,218 — 2,130 Intercompany accounts payable 32 1,718 2,864 1,879 (6,493 ) — Accrued compensation — 139 67 251 — 457 Other current liabilities 30 536 386 864 (2 ) 1,814 Total current liabilities 62 3,634 3,714 4,239 (6,495 ) 5,154 Noncurrent liabilities Long-term debt — 5,814 945 7 2 6,768 Pension liabilities — 391 122 791 — 1,304 Other postretirement benefits liabilities — 168 81 72 — 321 Deferred income taxes — 1 553 175 (380 ) 349 Intercompany loans payable 1,816 7,681 39,552 2,830 (51,879 ) — Other noncurrent liabilities — 391 290 373 — 1,054 Total noncurrent liabilities 1,816 14,446 41,543 4,248 (52,257 ) 9,796 Shareholders’ equity Eaton shareholders’ equity 16,107 4,841 45,412 80,207 (130,460 ) 16,107 Noncontrolling interests — — — 35 — 35 Total equity 16,107 4,841 45,412 80,242 (130,460 ) 16,142 Total liabilities and equity $ 17,985 $ 22,921 $ 90,669 $ 88,729 $ (189,212 ) $ 31,092 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (78 ) $ 1,316 $ 652 $ 1,561 $ — $ 3,451 Investing activities Capital expenditures for property, plant and equipment — (101 ) (114 ) (372 ) — (587 ) Cash paid for acquisitions of businesses, net of cash acquired — (152 ) (30 ) (998 ) — (1,180 ) Payments for sale of a business — — — (36 ) — (36 ) Sales (purchases) of short-term investments - net — — — (70 ) — (70 ) Loans to affiliates — (470 ) (811 ) (8,440 ) 9,721 — Repayments of loans from affiliates — 841 — 6,830 (7,671 ) — Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net — 3 — 51 — 54 Other - net — (32 ) 29 (44 ) — (47 ) Net cash provided by (used in) investing activities — 89 (926 ) (3,079 ) 2,050 (1,866 ) Financing activities Proceeds from borrowings — — 1,232 — — 1,232 Payments on borrowings — (474 ) — (33 ) — (507 ) Proceeds from borrowings from affiliates 2,426 5,341 673 1,281 (9,721 ) — Payments on borrowings from affiliates (185 ) (6,286 ) (459 ) (741 ) 7,671 — Other intercompany financing activities — 51 (1,162 ) 1,111 — — Cash dividends paid (1,201 ) — — — — (1,201 ) Exercise of employee stock options 66 — — — — 66 Repurchase of shares (1,029 ) — — — — (1,029 ) Employee taxes paid from shares withheld — (31 ) (5 ) (10 ) — (46 ) Other - net — — (6 ) (3 ) — (9 ) Net cash provided by (used in) financing activities 77 (1,399 ) 273 1,605 (2,050 ) (1,494 ) Effect of currency on cash — — — (4 ) — (4 ) Total increase (decrease) in cash (1 ) 6 (1 ) 83 — 87 Cash at the beginning of the period 1 21 1 260 — 283 Cash at the end of the period $ — $ 27 $ — $ 343 $ — $ 370 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (26 ) $ (84 ) $ 220 $ 2,643 $ (95 ) $ 2,658 Investing activities Capital expenditures for property, plant and equipment — (98 ) (91 ) (376 ) — (565 ) Sales (purchases) of short-term investments - net — — — 355 — 355 Investments in affiliates (4 ) (36 ) — — 40 — Loans to affiliates — (100 ) (84 ) (6,442 ) 6,626 — Repayments of loans from affiliates — 647 1,044 4,455 (6,146 ) — Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net — 11 — (121 ) — (110 ) Other - net — (78 ) 23 (23 ) — (78 ) Net cash provided by (used in) investing activities (4 ) 346 892 (2,152 ) 520 (398 ) Financing activities Proceeds from borrowings — 388 — 22 — 410 Payments on borrowings — (538 ) (35 ) (1 ) — (574 ) Proceeds from borrowings from affiliates 3,756 2,452 318 100 (6,626 ) — Payments on borrowings from affiliates (1,334 ) (3,178 ) (710 ) (924 ) 6,146 — Capital contributions from affiliates — — — 40 (40 ) — Other intercompany financing activities — 463 (692 ) 229 — — Cash dividends paid (1,149 ) — — — — (1,149 ) Cash dividends paid to affiliates — — — (95 ) 95 — Exercise of employee stock options 29 — — — — 29 Repurchase of shares (1,271 ) — — — — (1,271 ) Employee taxes paid from shares withheld — (16 ) (5 ) (3 ) — (24 ) Other - net — (1 ) — (1 ) — (2 ) Net cash provided by (used in) financing activities 31 (430 ) (1,124 ) (633 ) (425 ) (2,581 ) Effect of currency on cash — — — 43 — 43 Total increase (decrease) in cash 1 (168 ) (12 ) (99 ) — (278 ) Cash at the beginning of the period — 189 13 359 — 561 Cash at the end of the period $ 1 $ 21 $ 1 $ 260 $ — $ 283 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2017 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ 258 $ (470 ) $ 15 $ 4,472 $ (1,609 ) $ 2,666 Investing activities Capital expenditures for property, plant and equipment — (92 ) (110 ) (318 ) — (520 ) Proceeds from the sales of businesses — 338 — 269 — 607 Cash received from sales (paid for acquisitions) of affiliates — — (92 ) 92 — — Sales (purchases) of short-term investments - net — — — (298 ) — (298 ) Investments in affiliates (190 ) (108 ) — (90 ) 388 — Return of investments in affiliates — — 90 — (90 ) — Loans to affiliates — (443 ) (415 ) (6,309 ) 7,167 — Repayments of loans from affiliates — 303 385 3,478 (4,166 ) — Other - net — (45 ) 10 29 — (6 ) Net cash provided by (used in) investing activities (190 ) (47 ) (132 ) (3,147 ) 3,299 (217 ) Financing activities Proceeds from borrowings — 1,000 — — — 1,000 Payments on borrowings — (1,250 ) (297 ) (7 ) — (1,554 ) Proceeds from borrowings from affiliates 2,605 3,129 991 442 (7,167 ) — Payments on borrowings from affiliates (822 ) (2,904 ) (353 ) (87 ) 4,166 — Capital contribution from affiliates — — 90 298 (388 ) — Return of capital to affiliates — — — (90 ) 90 — Other intercompany financing activities — 652 500 (1,152 ) — — Cash dividends paid (1,068 ) — — — — (1,068 ) Cash dividends paid to affiliates — — (800 ) (809 ) 1,609 — Exercise of employee stock options 66 — — — — 66 Repurchase of shares (850 ) — — — — (850 ) Employee taxes paid from shares withheld — (15 ) (4 ) (3 ) — (22 ) Other - net — (8 ) (1 ) (5 ) — (14 ) Net cash provided by (used in) financing activities (69 ) 604 126 (1,413 ) (1,690 ) (2,442 ) Effect of currency on cash — — — 11 — 11 Total increase (decrease) in cash (1 ) 87 9 (77 ) — 18 Cash at the beginning of the period 1 102 4 436 — 543 Cash at the end of the period $ — $ 189 $ 13 $ 359 $ — $ 561

Summary of Significant Accoun_2

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
General Information	General Information and Basis of Presentation Eaton Corporation plc (Eaton or the Company) is a power management company with 2019 net sales of $21.4 billion . Eaton’s mission is to improve the quality of life and the environment through the use of power management technologies and services. We provide sustainable solutions that help our customers effectively manage electrical, hydraulic and mechanical power – more safely, more efficiently and more reliably. Eaton has approximately 101,000 employees in 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. Income from equity investments is reported in Other (income) expense - net. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities.
Business Description and Basis of Presentation	Eaton Corporation plc (Eaton or the Company) is a power management company with 2019 net sales of $21.4 billion . Eaton’s mission is to improve the quality of life and the environment through the use of power management technologies and services. We provide sustainable solutions that help our customers effectively manage electrical, hydraulic and mechanical power – more safely, more efficiently and more reliably. Eaton has approximately 101,000 employees in 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. Income from equity investments is reported in Other (income) expense - net. Eaton does not have off-balance sheet arrangements or financings with unconsolidated entities.
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.
Adoption of ASU 2016-02 [Policy Text Block]	Eaton adopted Accounting Standard Update 2016-02, Leases (Topic 842), and related amendments, in the first quarter of 2019 using the optional transition method and has not restated prior periods. The Company elected to use the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed the carry forward of historical lease classification of existing leases. The Company recorded a cumulative-effect adjustment of less than $1 to retained earnings as of January 1, 2019. Additionally, the adoption of the new standard resulted in the recording of lease assets and lease liabilities for operating leases of $435 and $446 , respectively, as of January 1, 2019. The adoption of this standard did not have a material impact to the Consolidated Statements of Income or Cash Flows.
Adoption of ASU 2017-12 [Policy Text Block]	Eaton adopted Accounting Standard Update 2017-12, Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities, in the first quarter 2019 using the modified retrospective approach for hedge instruments that existed at the date of adoption. ASU 2017-12 is intended to better align the Company's risk management activities with financial reporting for hedging relationships. The standard eliminates the requirement to separately measure and report hedge ineffectiveness, expands the ability to hedge specific risk components, and generally requires the change in value of the hedge instrument and hedged item to be presented in the same income statement line. The new disclosure requirements were applied on a prospective basis and comparative information has not been restated. The adoption of this standard did not have a material impact on the consolidated financial statements.
Adoption of ASU 2016-13 [Policy Text Block]	Eaton adopted Accounting Standards Update 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, in the first quarter of 2020. This standard introduces new guidance for accounting for credit losses on receivables. The Company did not recognize a cumulative-effect adjustment to retained earnings as of January 1, 2020, as the adoption of this standard did not have a material impact on the consolidated financial statements.
Revenue Recognition	Revenue Recognition Sales are recognized when control of promised goods or services are transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Control is transferred when the customer has the ability to direct the use of and obtain benefits from the goods or services. The majority of the Company’s sales agreements contain performance obligations satisfied at a point in time when control is transferred to the customer. Sales recognized over time are generally accounted for using an input measure to determine progress completed at the end of the period. Sales for service contracts generally are recognized as the services are provided. For agreements with multiple performance obligations, judgment is required to determine whether performance obligations specified in these agreements are distinct and should be accounted for as separate revenue transactions for recognition purposes. In these types of agreements, we generally allocate sales price to each distinct obligation based on the price of each item sold in separate transactions. Payment terms vary by the type and location of the customer and the products or services offered. Generally, the time between when revenue is recognized and payment is due is not significant. Eaton does not evaluate whether the selling price includes a financing interest component for contracts that are less than a year. Sales, value added, and other taxes collected concurrent with revenue are excluded from sales. Shipping and handling costs are treated as fulfillment costs and are included in Cost of products sold.
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. 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. The annual goodwill impairment test was performed using a qualitative analysis in 2019 and 2018 , except for the Hydraulics segment which used a quantitative analysis in 2019 . A qualitative analysis 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 analysis performed for each reporting unit. The results of the qualitative analyses did not indicate a need to perform quantitative analysis. Goodwill impairment testing was also performed using quantitative analyses in 2019 as a result of the Lighting business being classified as held for sale as discussed in Note 2, and in 2018 for the Electrical Products, Vehicle and eMobility segments due to a reorganization of the Company’s businesses resulting in the creation of the eMobility segment. The Company used the relative fair value method to reallocate goodwill. Quantitative analyses were performed by estimating the fair value for each reporting unit using a discounted cash flow model, which considered forecasted cash flows discounted at an estimated weighted-average cost of capital. The forecasted cash flows were based on the Company's long-term operating plan and a terminal value was used to estimate the operating segment's cash flows beyond the period covered by the operating plan. The weighted-average cost of capital is an estimate of the overall after-tax rate of return required by equity and debt market holders of a business enterprise. These analyses require the exercise of judgments, including judgments about appropriate discount rates, perpetual growth rates, revenue growth, and margin assumptions of the respective reporting unit. Sensitivity analyses were performed around certain of these assumptions in order to assess the reasonableness of the assumptions and the resulting estimated fair values. Based on these analyses performed in 2019 and 2018 , the fair value of Eaton's reporting units continue to substantially exceed their respective carrying amounts and thus, no impairment exists. Indefinite life intangible assets consist of certain 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 2019 and 2018 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 2019 and 2018 , the fair value of indefinite lived intangible assets exceeded the respective carrying value. For additional information about goodwill and other intangible assets, see Note 4.
Leases	Leases The Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. As most leases do not provide an implicit interest rate, Eaton uses its incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. The length of a lease term includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise those options. The Company made an accounting policy election to not recognize lease assets or liabilities for leases with a term of 12 months or less. Additionally, when accounting for leases, the Company combines payments for leased assets, related services and other components of a lease.
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, 2019 , the weighted-average amortization period for intangible assets subject to amortization was 18 years for patents and technology; 17 years for customer relationships; and 17 years for certain trademarks. Software is generally amortized up to a life of 15 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 10 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.
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 an 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. Eaton's policy is to release income tax effects from accumulated other comprehensive income when individual units of account are sold, terminated, or extinguished. For additional information about income taxes, see Note 9.
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.

Acquisition and Divestitures _2

Acquisition and Divestitures of Businesses Acquisition and Divestitures of Businesses (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The table below summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed on the acquisition date. These preliminary estimates will be revised during the measurement period as third-party valuations are received and finalized, further information becomes available and additional analyses are performed, and these differences could have a material impact on Eaton's preliminary purchase price allocation. December 20, 2019 Accounts Receivables $ 60 Inventory 121 Prepaid expenses and other current assets 5 Property, plant and equipment 101 Other intangible assets 385 Other assets 8 Accounts payable (34 ) Other current liabilities (51 ) Other noncurrent liabilities (130 ) Total identifiable net assets 465 Noncontrolling interests (4 ) Goodwill 442 Total consideration, net of cash received $ 903
Disposal Groups, Including Discontinued Operations	The assets and liabilities of the Lighting business classified as held for sale at December 31, 2019 are as follows: Accounts receivable - net $ 220 Inventory 161 Prepaid expenses and other current assets 10 Net property, plant and equipment 155 Goodwill 470 Other intangible assets 330 Operating lease assets 25 Other noncurrent assets 6 Assets held for sale - current $ 1,377 Accounts payable $ 184 Accrued compensation 7 Other current liabilities 102 Pension liabilities 3 Operating lease liabilities 17 Deferred income taxes (1 ) Other noncurrent liabilities 13 Liabilities held for sale - current $ 325

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Schedule of Disaggregation of Sales [Table Text Block]	2019 Net sales United States Rest of World Total Electrical Products $ 4,269 $ 2,879 $ 7,148 Electrical Systems and Services 4,148 2,139 6,287 Hydraulics 1,112 1,440 2,552 Original Equipment Manufacturers Aftermarket, Distribution and End User Aerospace $ 1,167 $ 877 2,044 Commercial Passenger and Light Duty Vehicle $ 1,538 $ 1,500 3,038 eMobility 321 Total $ 21,390 2018 Net sales United States Rest of World Total Electrical Products $ 4,112 $ 3,012 $ 7,124 Electrical Systems and Services 3,936 2,088 6,024 Hydraulics 1,190 1,566 2,756 Original Equipment Manufacturers Aftermarket, Distribution and End User Aerospace $ 1,085 $ 811 1,896 Commercial Passenger and Light Duty Vehicle $ 1,759 $ 1,730 3,489 eMobility 320 Total $ 21,609
Schedule of Changes in Deferred Revenue Liabilities	Changes in the deferred revenue liabilities are as follows: Deferred Revenue Balance at January 1, 2018 $ 227 Customer deposits and billings 967 Revenue recognized in the period (939 ) Translation (7 ) Balance at December 31, 2018 $ 248 Customer deposits and billings 982 Revenue recognized in the period (993 ) Translation 3 Deferred revenue reclassified to held for sale (6 ) Balance at December 31, 2019 $ 234

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Rollforward of goodwill	Changes in the carrying amount of goodwill by segment follow: January 1, 2018 Translation December 31, 2018 Additions Goodwill reclassified to held for sale Translation December 31, 2019 Electrical Products $ 6,678 $ (116 ) $ 6,562 $ — $ (470 ) $ (2 ) $ 6,090 Electrical Systems and Services 4,311 (70 ) 4,241 163 — 6 4,410 Hydraulics 1,257 (45 ) 1,212 — — (13 ) 1,199 Aerospace 947 (6 ) 941 442 — 3 1,386 Vehicle 294 (2 ) 292 — — (1 ) 291 eMobility 81 (1 ) 80 — — — 80 Total $ 13,568 $ (240 ) $ 13,328 $ 605 $ (470 ) $ (7 ) $ 13,456
Summary of other intangible assets	A summary of other intangible assets follows: 2019 2018 Historical cost Accumulated amortization Historical cost Accumulated amortization Intangible assets not subject to amortization Trademarks $ 1,516 $ 1,626 Intangible assets subject to amortization Customer relationships $ 3,260 $ 1,634 $ 3,463 $ 1,600 Patents and technology 1,542 704 1,329 646 Trademarks 1,057 457 1,032 419 Other 92 34 92 31 Total intangible assets subject to amortization $ 5,951 $ 2,829 $ 5,916 $ 2,696
Expense related to intangible assets subject to amortization in 2019, and for each of the next five years	Amortization expense related to intangible assets subject to amortization in 2019 , and estimated amortization expense for each of the next five years, follows: 2019 $ 354 2020 351 2021 341 2022 332 2023 286 2024 275

LEASES LEASES (Tables)

LEASES LEASES (Tables)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Components of Lease Expense	The components of lease expense follows: 2019 Operating lease cost $ 166 Finance lease cost: Amortization of lease assets 5 Interest on lease liabilities 1 Short-term lease cost 46 Variable lease cost 22 Sublease income (3 ) Total lease cost $ 237
Supplemental Cash Flow Related to Leases	Supplemental cash flow information related to leases follows: 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows - payments on operating leases $ (168 ) Operating cash outflows - interest payments on finance leases (1 ) Financing cash outflows - payments on finance lease obligations (6 ) Lease assets obtained in exchange for new lease obligations, including leases acquired: Operating leases $ 114 Finance leases 24
Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases follows: December 31, 2019 Operating Leases Operating lease assets $ 436 Other current liabilities 121 Operating lease liabilities 331 Total operating lease liabilities $ 452 Finance Leases Land and buildings $ 24 Machinery and equipment 18 Accumulated depreciation (16 ) Net property, plant and equipment $ 26 Current portion of long-term debt $ 6 Long-term debt 21 Total finance lease liabilities $ 27 Weighted-average remaining lease term Operating leases 5.1 years Finance leases 6.8 years Weighted-average discount rate Operating leases 3.7 % Finance leases 7.6 %
Lessee, Operating Lease, Liability, Maturity	Maturities of lease liabilities at December 31, 2019 follows: Operating Leases Finance Leases 2020 $ 142 $ 8 2021 113 8 2022 82 6 2023 56 4 2024 37 2 Thereafter 82 9 Total lease payments 512 37 Less imputed interest 60 10 Total present value of lease liabilities $ 452 $ 27
Finance Lease, Liability, Maturity	Maturities of lease liabilities at December 31, 2019 follows: Operating Leases Finance Leases 2020 $ 142 $ 8 2021 113 8 2022 82 6 2023 56 4 2024 37 2 Thereafter 82 9 Total lease payments 512 37 Less imputed interest 60 10 Total present value of lease liabilities $ 452 $ 27
Schedule of Future Minimum Rental Payments for Operating Leases	at December 31, 2018 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: Operating Leases 2019 $ 165 2020 133 2021 106 2022 75 2023 53 Thereafter 110 Total lease commitments $ 642
Rental Expense		A summary of rental expense follows: 2018 $ 232 2017 222

Debt Debt (Tables)

Debt Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Summary of long-term debt, including the current portion	A summary of long-term debt, including the current portion, follows: 2019 2018 6.95% notes due 2019 ($300 converted to floating rate by interest rate swap) $ — $ 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 0.02% Euro notes due 2021 674 — 8.10% debentures due 2022 ($100 converted to floating rate by interest rate swap) 100 100 2.75% senior notes due 2022 ($1,400 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 0.75% Euro notes due 2024 617 629 6.50% debentures due 2025 145 145 0.70% Euro notes due 2025 562 — 3.10% senior notes due 2027 700 700 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) 137 136 5.80% notes due 2037 240 240 4.15% senior notes due 2042 1,000 1,000 3.92% senior notes due 2047 300 300 5.25% to 7.875% notes (maturities ranging from 2024 to 2035, including $25 converted to floating rate by interest rate swap) 165 203 Other 88 15 Total long-term debt 8,067 7,107 Less current portion of long-term debt (248 ) (339 ) Long-term debt less current portion $ 7,819 $ 6,768
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: 2020 $ 248 2021 981 2022 1,704 2023 303 2024 685
Interest paid on debt	Interest paid on debt follows: 2019 $ 279 2018 313 2017 293

Retirement Benefits Plans (Tabl

Retirement Benefits Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Obligations and funded status	Obligations and Funded Status United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2019 2018 2019 2018 2019 2018 Funded status Fair value of plan assets $ 3,433 $ 3,068 $ 1,903 $ 1,560 $ 23 $ 37 Benefit obligations (4,028 ) (3,633 ) (2,747 ) (2,285 ) (378 ) (378 ) Funded status $ (595 ) $ (565 ) $ (844 ) $ (725 ) $ (355 ) $ (341 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ — $ — $ 73 $ 58 $ — $ — Current liabilities (23 ) (20 ) (27 ) (24 ) (27 ) (20 ) Non-current liabilities (572 ) (545 ) (890 ) (759 ) (328 ) (321 ) Total $ (595 ) $ (565 ) $ (844 ) $ (725 ) $ (355 ) $ (341 ) Amounts recognized in Accumulated other comprehensive loss (pre-tax) Net actuarial (gain) loss $ 1,096 $ 1,153 $ 879 $ 683 $ (8 ) $ (20 ) Prior service cost (credit) 7 7 25 27 (17 ) (32 ) Total $ 1,103 $ 1,160 $ 904 $ 710 $ (25 ) $ (52 )
Change in benefit obligations	Change in Benefit Obligations United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 3,633 $ 3,961 $ 2,285 $ 2,399 $ 378 $ 448 Service cost 91 100 58 63 2 2 Interest cost 138 122 57 52 14 13 Actuarial (gain) loss 435 (272 ) 315 (16 ) 14 (39 ) Gross benefits paid (270 ) (282 ) (102 ) (112 ) (60 ) (67 ) Currency translation — — 47 (124 ) 2 (4 ) Plan amendments 1 4 — 21 1 — Acquisitions and divestitures — — (4 ) — — — Benefit obligation reclassified to held for sale — — (4 ) — — — Other — — 95 2 27 25 Balance at December 31 $ 4,028 $ 3,633 $ 2,747 $ 2,285 $ 378 $ 378 Accumulated benefit obligation $ 3,883 $ 3,506 $ 2,592 $ 2,175
Change in plan assets	Change in Plan Assets United States pension liabilities Non-United States pension liabilities Other postretirement liabilities 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 3,068 $ 3,585 $ 1,560 $ 1,727 $ 37 $ 55 Actual return on plan assets 618 (252 ) 230 (72 ) 5 — Employer contributions 17 17 102 109 15 25 Gross benefits paid (270 ) (282 ) (102 ) (112 ) (60 ) (67 ) Currency translation — — 58 (93 ) — — Other — — 55 1 26 24 Balance at December 31 $ 3,433 $ 3,068 $ 1,903 $ 1,560 $ 23 $ 37
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 2019 2018 2019 2018 Projected benefit obligation $ 4,028 $ 3,633 $ 1,107 $ 905 Accumulated benefit obligation 3,883 3,506 1,028 853 Fair value of plan assets 3,433 3,068 242 158
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 2019 2018 2019 2018 2019 2018 Balance at January 1 $ 1,160 $ 1,063 $ 710 $ 604 $ (52 ) $ (27 ) Prior service cost arising during the year 1 4 — 21 1 — Net loss (gain) arising during the year 52 233 231 161 11 (36 ) Currency translation — — 15 (35 ) 1 (2 ) Less amounts included in expense during the year (110 ) (140 ) (52 ) (41 ) 14 13 Net change for the year (57 ) 97 194 106 27 (25 ) Balance at December 31 $ 1,103 $ 1,160 $ 904 $ 710 $ (25 ) $ (52 )
Benefits expense	Benefits Expense United States pension benefit expense Non-United States pension benefit expense Other postretirement benefits expense 2019 2018 2017 2019 2018 2017 2019 2018 2017 Service cost $ 91 $ 100 $ 96 $ 58 $ 63 $ 71 $ 2 $ 2 $ 3 Interest cost 138 122 123 57 52 55 14 13 14 Expected return on plan assets (235 ) (253 ) (244 ) (106 ) (105 ) (94 ) (2 ) (3 ) (4 ) Amortization 62 94 83 38 39 51 (14 ) (13 ) (13 ) 56 63 58 47 49 83 — (1 ) — Settlements, curtailments and special termination benefits 48 46 62 14 2 5 — — — Total expense $ 104 $ 109 $ 120 $ 61 $ 51 $ 88 $ — $ (1 ) $ —
Estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost	The estimated pre-tax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost in 2020 follow: United States pension liabilities Non-United States pension liabilities Other postretirement liabilities Actuarial loss $ 144 $ 59 $ 1 Prior service cost (credit) 1 3 (14 ) Total $ 145 $ 62 $ (13 )
Assumptions used to determine other postretirement obligations and expense	Pension Plans United States pension plans Non-United States pension plans 2019 2018 2017 2019 2018 2017 Assumptions used to determine benefit obligation at year-end Discount rate 3.22 % 4.28 % 3.64 % 2.02 % 2.83 % 2.62 % Rate of compensation increase 3.14 % 3.14 % 3.15 % 3.05 % 3.10 % 3.11 % Assumptions used to determine expense Discount rate used to determine benefit obligation 4.28 % 3.64 % 4.12 % 2.83 % 2.62 % 2.63 % Discount rate used to determine service cost 4.39 % 3.78 % 4.31 % 4.02 % 3.54 % 3.38 % Discount rate used to determine interest cost 3.94 % 3.19 % 3.40 % 2.56 % 2.31 % 2.34 % Expected long-term return on plan assets 7.25 % 7.52 % 7.90 % 6.42 % 6.40 % 6.30 % Rate of compensation increase 3.14 % 3.15 % 3.15 % 3.10 % 3.11 % 3.13 %
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 2019 2018 2017 Assumptions used to determine benefit obligation at year-end Discount rate 3.13 % 4.23 % 3.55 % Health care cost trend rate assumed for next year 6.95 % 7.10 % 8.25 % Ultimate health care cost trend rate 4.75 % 4.75 % 4.75 % Year ultimate health care cost trend rate is achieved 2029 2028 2027 Assumptions used to determine expense Discount rate used to determine benefit obligation 4.23 % 3.55 % 3.96 % Discount rate used to determine service cost 4.29 % 3.62 % 4.11 % Discount rate used to determine interest cost 3.85 % 3.04 % 3.18 % Initial health care cost trend rate 7.10 % 8.25 % 7.35 % Ultimate health care cost trend rate 4.75 % 4.75 % 4.75 % Year ultimate health care cost trend rate is achieved 2028 2027 2026
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 $ — Effect on other postretirement liabilities 10 (8 )
Employer contributions to pension plans	Contributions to pension plans that Eaton expects to make in 2020 , and made in 2019 , 2018 and 2017 , follow: 2020 2019 2018 2017 United States plans $ 24 $ 17 $ 17 $ 374 Non-United States plans 104 102 109 99 Total contributions $ 128 $ 119 $ 126 $ 473
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 2020 $ 316 $ 96 $ 36 $ (1 ) 2021 313 96 31 (1 ) 2022 307 100 31 — 2023 306 103 28 — 2024 299 106 26 — 2025 - 2029 1,436 594 112 (1 )
Fair value of pension plan assets	A summary of the fair value of pension plan assets at December 31, 2019 and 2018 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 1 2019 Common collective trusts Non-United States equity and global equities $ 606 $ — $ 606 $ — United States equity 74 — 74 — Fixed income 571 — 571 — Fixed income securities 885 — 885 — United States treasuries 330 330 — — Bank loans 104 — 104 — Real estate 299 225 13 61 Cash equivalents 196 67 129 — Exchange traded funds 79 79 — — Other 167 — 38 129 Common collective and other trusts measured at net asset value 2,108 Money market funds measured at net asset value 6 Pending purchases and sales of plan assets, and interest receivable (89 ) Total pension plan assets $ 5,336 $ 701 $ 2,420 $ 190 1 These pension plan assets include private real estate, private credit and private equity funds that generally have redemption notice periods of six months or longer, and are not eligible for redemption until the underlying assets are liquidated or distributed. The Company has unfunded commitments to these funds of approximately $334 at December 31, 2019 , which will be satisfied by a reallocation of pension plan assets. Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 1 2018 Common collective trusts Non-United States equity and global equities $ 612 $ — $ 612 $ — United States equity 50 — 50 — Fixed income 483 — 483 — Fixed income securities 721 — 721 — United States treasuries 262 262 — — Bank loans 107 — 107 — Real estate 202 181 — 21 Equity securities 51 51 — — Cash equivalents 176 130 46 — Exchange traded funds 60 60 — — Other 90 — 15 75 Common collective and other trusts measured at net asset value 1,833 Money market funds measured at net asset value 5 Pending purchases and sales of plan assets, and interest receivable (24 ) Total pension plan assets $ 4,628 $ 684 $ 2,034 $ 96 1 These pension plan assets include private real estate and private equity funds that generally have redemption notice periods of six months or longer, and are not eligible for redemption until the underlying assets are liquidated or distributed. The Company has unfunded commitments to these funds of approximately $180 at December 31, 2018 , which will be satisfied by a reallocation of pension plan assets.
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 2018 and 2019 due to the following: Real estate Other Total Balance at January 1, 2018 $ 19 $ 73 $ 92 Actual return on plan assets: Gains (losses) relating to assets still held at year-end (1 ) — (1 ) Purchases, sales, settlements - net 3 2 5 Transfers into or out of Level 3 — — — Balance at December 31, 2018 21 75 96 Actual return on plan assets: Gains (losses) relating to assets still held at year-end 4 12 16 Purchases, sales, settlements - net 36 42 78 Transfers into or out of Level 3 — — — Balance at December 31, 2019 $ 61 $ 129 $ 190
Fair value of other postretirement benefits plan assets	A summary of the fair value of other postretirement benefits plan assets at December 31, 2019 and 2018 , follows: Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2019 Cash equivalents $ 5 $ 5 $ — $ — Common collective and other trusts measured at net asset value 18 Total other postretirement benefits plan assets $ 23 $ 5 $ — $ — Total Quoted prices in active markets for identical assets (Level 1) Other observable inputs (Level 2) Unobservable inputs (Level 3) 2018 Cash equivalents $ 6 $ 6 $ — $ — Common collective and other trusts measured at net asset value 31 Total other postretirement benefits plan assets $ 37 $ 6 $ — $ —
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: 2019 $ 130 2018 124 2017 114

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Current and long-term warranty accruals	A summary of the current and long-term warranty accruals follows: 2019 2018 2017 Balance at January 1 $ 176 $ 188 $ 180 Provision 204 139 163 Settled (175 ) (145 ) (156 ) Other (2 ) (6 ) 1 Warranty accruals reclassified to held for sale (16 ) — — Balance at December 31 $ 187 $ 176 $ 188

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income (loss) before income taxes	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. Income (loss) before income taxes 2019 2018 2017 Ireland $ (201 ) $ (365 ) $ (1,090 ) Foreign 2,792 2,789 4,458 Total income before income taxes $ 2,591 $ 2,424 $ 3,368
Income tax (benefit) expense	Income tax expense (benefit) 2019 2018 2017 Current Ireland $ 26 $ 47 $ 1 Foreign 410 370 357 Total current income tax expense 436 417 358 Deferred Ireland 3 6 — Foreign (61 ) (145 ) 24 Total deferred income tax expense (benefit) (58 ) (139 ) 24 Total income tax expense $ 378 $ 278 $ 382
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: 2019 2018 2017 Income taxes at the applicable statutory rate 25.0 % 25.0 % 25.0 % Ireland operations Ireland tax on trading income (1.0 )% (2.0 )% — % Nondeductible interest expense 3.9 % 7.8 % 8.2 % Ireland Other - net 0.1 % 0.1 % — % Foreign operations U.S. federal tax rate change — % — % (7.5 )% U.S. tax on foreign earnings — % — % 4.8 % U.S. foreign tax credit 0.8 % (0.2 )% (3.9 )% Tax on foreign currency loss — % (1.6 )% — % Earnings taxed at other than the applicable statutory tax rate (14.8 )% (19.6 )% (21.2 )% Other items 2.5 % 2.3 % 3.1 % Worldwide operations Adjustments to tax liabilities (0.5 )% 1.1 % (1.8 )% Adjustments to valuation allowances (1.4 )% (1.4 )% 4.6 % Effective income tax expense rate 14.6 % 11.5 % 11.3 %
Worldwide income tax payments	Worldwide income tax payments, net of tax refunds, follow: 2019 $ 425 2018 379 2017 288
Components of current and long-term deferred income taxes	Components of noncurrent deferred income taxes follow: 2019 2018 Noncurrent assets and liabilities Noncurrent assets and liabilities Accruals and other adjustments Employee benefits $ 514 $ 481 Depreciation and amortization (1,245 ) (1,198 ) Other accruals and adjustments 498 434 Ireland income tax loss carryforwards 1 1 Foreign income tax loss carryforwards 1,826 1,915 Foreign income tax credit carryforwards 349 396 Valuation allowance for income tax loss and income tax credit carryforwards (1,914 ) (2,032 ) Other valuation allowances (52 ) (53 ) Total deferred income taxes (23 ) (56 ) Deferred income taxes reported as assets held for sale 1 — Deferred income taxes $ (24 ) $ (56 )
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: 2020 through 2024 2025 through 2029 2030 through 2034 2035 through 2044 Not subject to expiration Valuation allowance Ireland income tax loss carryforwards $ — $ — $ — $ — $ 8 $ — Ireland deferred income tax assets for income tax loss carryforwards — — — — 1 (1 )
United States state and local tax loss carryforwards and tax credit carryforwards and expiration dates	These carryforwards and their respective expiration dates are summarized below: 2020 2025 2030 2035 Not subject to expiration Valuation allowance Foreign income tax loss carryforwards $ 874 $ 52 $ 7,931 $ 367 $ 3,233 $ — Foreign deferred income tax assets for income tax loss carryforwards 108 23 819 108 797 (1,690 ) Foreign deferred income tax assets for income tax loss carryforwards after ASU 2013-11 90 22 810 108 796 (1,690 ) Foreign income tax credit carryforwards 115 189 40 90 30 (223 ) Foreign income tax credit carryforwards after ASU 2013-11 111 165 24 19 30 (223 )
Summary of gross unrecognized income tax benefits	A summary of gross unrecognized income tax benefits follows: 2019 2018 2017 Balance at January 1 $ 913 $ 735 $ 629 Increases and decreases as a result of positions taken during prior years Transfers from valuation allowances 15 2 — Other increases, including currency translation 22 164 10 Other decreases, including currency translation (10 ) (35 ) (30 ) Increases as a result of positions taken during the current year 80 69 162 Decreases relating to settlements with tax authorities (16 ) (3 ) (10 ) Decreases as a result of a lapse of the applicable statute of limitations (3 ) (19 ) (26 ) Balance at December 31 $ 1,001 $ 913 $ 735

Eaton Shareholders' Equity (Tab

Eaton Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Comprehensive Income (Loss)	The following table summarizes the pre-tax and after-tax amounts recognized in Comprehensive income (loss): 2019 2018 2017 Pre-tax After-tax Pre-tax After-tax Pre-tax After-tax Currency translation and related hedging instruments $ 15 $ 16 $ (613 ) $ (609 ) $ 800 $ 807 Pensions and other postretirement benefits Prior service credit (cost) arising during the year (2 ) (2 ) (25 ) (20 ) (1 ) — Net gain (loss) arising during the year (294 ) (232 ) (358 ) (274 ) 215 169 Currency translation (16 ) (13 ) 37 29 (67 ) (53 ) Other — — — 5 — (5 ) Amortization of actuarial loss and prior service cost reclassified to earnings 148 117 168 121 188 130 (164 ) (130 ) (178 ) (139 ) 335 241 Cash flow hedges Gain (loss) on derivatives designated as cash flow hedges (33 ) (27 ) (8 ) (6 ) (24 ) (15 ) Changes in cash flow hedges reclassified to earnings (5 ) (4 ) 16 13 17 11 Cash flow hedges, net of reclassification adjustments (38 ) (31 ) 8 7 (7 ) (4 ) Other comprehensive income (loss) attributable to Eaton ordinary shareholders $ (187 ) $ (145 ) $ (783 ) $ (741 ) $ 1,128 $ 1,044
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 January 1, 2019 $ (2,864 ) $ (1,278 ) $ (3 ) $ (4,145 ) Other comprehensive income (loss) before reclassifications 16 (247 ) (27 ) (258 ) Amounts reclassified from Accumulated other comprehensive loss (income) — 117 (4 ) 113 Net current-period Other comprehensive income (loss) 16 (130 ) (31 ) (145 ) Balance at December 31, 2019 $ (2,848 ) $ (1,408 ) $ (34 ) $ (4,290 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	The reclassifications out of Accumulated other comprehensive loss follow: December 31, 2019 Consolidated Statements of Income classification Amortization of defined benefits pension and other postretirement benefits items Actuarial loss and prior service cost $ (148 ) 1 Tax benefit 31 Total, net of tax (117 ) Gains and (losses) on cash flow hedges Currency exchange contracts 5 Net sales and Cost of products sold Tax expense (1 ) Total, net of tax 4 Total reclassifications for the period $ (113 ) 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 benefits 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) 2019 2018 2017 Net income attributable to Eaton ordinary shareholders $ 2,211 $ 2,145 $ 2,985 Weighted-average number of ordinary shares outstanding - diluted 420.8 436.9 447 Less dilutive effect of equity-based compensation 1.8 2.6 2.5 Weighted-average number of ordinary shares outstanding - basic 419.0 434.3 444.5 Net income per share attributable to Eaton ordinary shareholders Diluted $ 5.25 $ 4.91 $ 6.68 Basic 5.28 4.93 6.71

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Summary of RSU and RSA activity	A summary of the RSU and RSA activity for 2019 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 2.1 $ 68.56 Granted 0.9 80.59 Vested (1.2 ) 65.45 Forfeited (0.1 ) 76.24 Non-vested at December 31 1.7 $ 76.79
Information Related to RSUs and RSAs	Information related to RSUs and RSAs follows: 2019 2018 2017 Pre-tax expense for RSUs and RSAs $ 57 $ 59 $ 66 After-tax expense for RSUs and RSAs 45 46 43 Fair value of vested RSUs and RSAs 103 71 73
Schedule of Share-based Payment Award, Performance Share Units (Market-Based), Valuation Assumptions	A summary of the assumptions used in determining fair value of these PSUs follows: 2019 2018 2017 Expected volatility 21 % 22 % 24 % Risk-free interest rate 2.42 % 2.38 % 1.46 % Weighted-average fair value of PSUs granted $ 92.50 $ 100.86 $ 80.07
(Performance share units in millions)	A summary of these PSUs that vested follows: (Performance share units in millions) 2019 2018 Percent payout 130 % 116 % Shares vested 0.3 0.5 A summary of the 2019 activity for these PSUs follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 0.6 $ 89.95 Granted 1 0.3 92.50 Adjusted for performance results achieved 2 0.1 80.07 Vested (0.3 ) 80.07 Forfeited (0.1 ) 90.91 Non-vested at December 31 0.6 $ 96.14 1 Performance shares granted assuming the Company will perform at target relative to peers. 2 Adjustments for the number of shares vested under the 2017 awards at the end of the three-year performance period ended December 31, 2019 , being higher than the target number of shares.
Share-based Compensation, Performance Shares Award Outstanding Activity	A summary of the 2019 activity for these PSUs follows: (Performance share units in millions) Number of performance Weighted-average fair Non-vested at January 1 0.1 $ 56.55 Granted — — Vested (0.1 ) 56.55 Forfeited — — Non-vested at December 31 — $ —
Information Related to PSUs	Information related to PSUs follows: 2019 2018 2017 Pre-tax expense for PSUs $ 21 $ 28 $ 22 After-tax expense for PSUs 17 22 13
Assumptions used in determining fair value of stock options	A summary of the assumptions used in determining the fair value of stock options follows: 2019 2018 2017 Expected volatility 23 % 26 % 27 % Expected option life in years 6.6 6.7 6.6 Expected dividend yield 3.2 % 3.0 % 2.8 % Risk-free interest rate 1.9 to 2.6% 2.6 to 2.9% 1.8 to 2.1% Weighted-average fair value of stock options granted $ 14.08 $ 16.93 $ 15.11
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, 2019 $ 65.96 4.6 Granted 80.47 0.8 Exercised 60.47 (1.2 ) Forfeited and canceled 74.08 (0.1 ) Outstanding at December 31, 2019 $ 69.95 4.1 6.2 $ 102.5 Exercisable at December 31, 2019 $ 65.59 2.8 5.2 $ 82.6 Reserved for future grants at December 31, 2019 9.3
Information related to stock options	Information related to stock options follows: 2019 2018 2017 Pre-tax expense for stock options $ 9 $ 11 $ 11 After-tax expense for stock options 7 9 8 Proceeds from stock options exercised 67 29 66 Income tax benefit related to stock options exercised Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows 4 3 13 Intrinsic value of stock options exercised 29 17 41 Total fair value of stock options vested $ 9 $ 11 $ 11 Stock options exercised, in millions of options 1.2 0.6 1.5

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2019
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) 2019 Cash $ 370 $ 370 $ — $ — Short-term investments 221 221 — — Net derivative contracts 53 — 53 — 2018 Cash $ 283 $ 283 $ — $ — Short-term investments 157 157 — — Net derivative contracts 14 — 14 —
Summary of carrying value of short-term investments	A summary of the carrying value, which approximates the fair value due to the short-term maturities of these investments, follows: 2019 2018 Time deposits and certificates of deposit with banks $ 150 $ 111 Money market investments 71 46 Total short-term investments $ 221 $ 157

Derivative Financial Instrume_2

Derivative Financial Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments Recognized in Condensed 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, 2019 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 2,225 $ — $ 57 $ — $ — Fair value 12 months to Forward starting floating-to-fixed interest rate swaps 500 — 3 — 42 Cash flow 13 to 33 years Currency exchange contracts 1,146 14 3 11 6 Cash flow 1 to 36 months Commodity contracts 9 — — — — Cash flow 1 to 9 months Total $ 14 $ 63 $ 11 $ 48 Derivatives not designated as hedges Currency exchange contracts $ 4,975 $ 48 $ 13 1 to 12 months Commodity contracts 3 — — 1 month Total $ 48 $ 13 December 31, 2018 Derivatives designated as hedges Fixed-to-floating interest rate swaps $ 2,550 $ — $ 22 $ 1 $ 26 Fair value 3 months to Forward starting floating-to-fixed interest rate swaps 100 — — — 3 Cash flow 34 years Currency exchange contracts 951 19 2 11 8 Cash flow 1 to 36 months Total $ 19 $ 24 $ 12 $ 37 Derivatives not designated as hedges Currency exchange contracts $ 3,886 $ 40 $ 20 1 to 12 months Total $ 40 $ 20
Schedule of Notional Amounts of Outstanding Derivative Positions	As of December 31, 2019 , the volume of outstanding commodity contracts that were entered into to hedge forecasted transactions: Commodity December 31, 2019 Term Copper 2 millions of pounds 1 to 4 months Gold 2,158 Troy ounces 1 to 9 months A summary of interest rate swaps outstanding at December 31, 2019 , 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 3.88% 4.35% 1 month LIBOR + 2.12% 275 3.47% 3.97% 1 month LIBOR + 1.74% 100 8.10% 8.13% 1 month LIBOR + 5.90% 1,400 2.75% 2.85% 1 month LIBOR + 0.58% 200 3.68% 3.30% 1 month LIBOR + 1.07% 25 7.63% 4.87% 6 month LIBOR + 2.48% 50 7.65% 5.21% 6 month LIBOR + 2.57% 25 5.45% 2.79% 6 month LIBOR + 0.28% Forward Starting Floating-to-Fixed Interest Rate Swaps Notional amount Floating interest Fixed interest Basis for contracted floating interest rate received $ 50 —% 3.10% 3 month LIBOR + 0.00% 50 —% 3.06% 3 month LIBOR + 0.00% 50 —% 2.80% 3 month LIBOR + 0.00% 50 —% 2.81% 3 month LIBOR + 0.00% 50 —% 2.64% 3 month LIBOR + 0.00% 50 —% 2.64% 3 month LIBOR + 0.00% 50 —% 2.30% 3 month LIBOR + 0.00% 50 —% 2.08% 3 month LIBOR + 0.00% 50 —% 1.77% 3 month LIBOR + 0.00% 50 —% 1.51% 3 month LIBOR + 0.00%
Schedule Of Derivative Instruments Recorded In Balance Sheet [Table Text Block]	The following amounts were recorded on the Consolidated Balance Sheets related to fixed-to-floating interest rate swaps: Carrying amount of the hedged assets (liabilities) Cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged asset (liabilities) (a) Location on Consolidated Balance Sheets December 31, 2019 December 31, 2019 Long-term debt $ (2,838 ) $ (97 ) (a) At December 31, 2019 , these amounts include the cumulative liability amount of fair value hedging adjustments remaining for which the hedge accounting has been discontinued of $40 .
Schedule of Impact of Hedging Activities to Consolidated Statement of Income	The impact of hedging activities to the Consolidated Statements of Income are as follow: 2019 Net Sales Cost of products sold Interest expense - net Amounts from Consolidated Statements of Income $ 21,390 $ 14,338 $ 236 Gain (loss) on derivatives designated as cash flow hedges Currency exchange contracts Hedged item $ 7 $ (12 ) $ — Derivative designated as hedging instrument (7 ) 12 — Commodity contracts Hedged item $ — $ — $ — Derivative designated as hedging instrument — — — Gain (loss) on derivatives designated as fair value hedges Fixed-to-floating interest rate swaps Hedged item $ — $ — $ (62 ) Derivative designated as hedging instrument — — 62
Amounts Recognized in Net Income	The impact of derivatives not designated as hedges to the Consolidated Statements of Income are as follow: Gain (loss) recognized in Consolidated Statements of Income Consolidated Statements of Income classification 2019 Gain (loss) on derivatives not designated as hedges Currency exchange contracts $ 73 Other income - net Commodity Contracts — Cost of products sold Total $ 73
Amounts Recognized in Accumulated Other Comprehensive Loss	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 2019 2018 2019 2018 Derivatives designated as cash flow hedges Forward starting floating-to-fixed interest rate swaps $ (36 ) $ (4 ) Interest expense - net $ — $ — Currency exchange contracts 3 (4 ) Net sales and Cost of products sold 5 (16 ) Commodity contracts — — Cost of products sold — — Non-derivative designated as net Foreign currency denominated debt 15 47 Other income - net — — Total $ (18 ) $ 39 $ 5 $ (16 )

Accounts Receivable and Inven_2

Accounts Receivable and Inventory (Tables)	12 Months Ended
	Dec. 31, 2019
Accounts Receivable and Inventory [Abstract]
Components of inventory	The components of inventory follow: 2019 2018 Raw materials $ 986 $ 1,077 Work-in-process 640 500 Finished goods 1,179 1,208 Total inventory $ 2,805 $ 2,785

Business Segment and Geograph_2

Business Segment and Geographic Region Information (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting Information [Line Items]
Business Segment Information - Net sales, Segment operating profit and Corporate	2019 2018 2017 Net sales Electrical Products $ 7,148 $ 7,124 $ 6,917 Electrical Systems and Services 6,287 6,024 5,666 Hydraulics 2,552 2,756 2,468 Aerospace 2,044 1,896 1,744 Vehicle 3,038 3,489 3,326 eMobility 321 320 283 Total net sales $ 21,390 $ 21,609 $ 20,404 Segment operating profit Electrical Products $ 1,390 $ 1,311 $ 1,233 Electrical Systems and Services 1,027 896 770 Hydraulics 286 370 288 Aerospace 495 398 332 Vehicle 460 611 541 eMobility 17 44 50 Total segment operating profit 3,675 3,630 3,214 Corporate Amortization of intangible assets (367 ) (382 ) (388 ) Interest expense - net (236 ) (271 ) (246 ) Pension and other postretirement benefits expense (12 ) (1 ) (45 ) Gain on sale of business — — 1,077 Arbitration decision expense — (275 ) — Other corporate expense - net (469 ) (277 ) (244 ) Income before income taxes 2,591 2,424 3,368 Income tax expense 378 278 382 Net income 2,213 2,146 2,986 Less net income for noncontrolling interests (2 ) (1 ) (1 ) Net income attributable to Eaton ordinary shareholders $ 2,211 $ 2,145 $ 2,985
Business Segment Information - Identifiable assets, Capital expenditures for property, plant, and equipment, and Depreciation of property, plant, and equipment	2019 2018 2017 Identifiable assets Electrical Products $ 2,201 $ 2,451 $ 2,446 Electrical Systems and Services 2,532 2,243 2,141 Hydraulics 1,439 1,473 1,345 Aerospace 1,362 935 938 Vehicle 2,145 2,289 2,367 eMobility 141 139 136 Total identifiable assets 9,820 9,530 9,373 Goodwill 13,456 13,328 13,568 Other intangible assets 4,638 4,846 5,265 Corporate 3,514 3,388 4,417 Assets held for sale 1,377 — — Total assets $ 32,805 $ 31,092 $ 32,623 Capital expenditures for property, plant and equipment Electrical Products $ 162 $ 135 $ 130 Electrical Systems and Services 108 101 83 Hydraulics 90 106 96 Aerospace 47 38 37 Vehicle 127 143 141 eMobility 8 4 4 Total 542 527 491 Corporate 45 38 29 Total expenditures for property, plant and equipment $ 587 $ 565 $ 520 Depreciation of property, plant and equipment Electrical Products $ 126 $ 136 $ 138 Electrical Systems and Services 87 85 83 Hydraulics 66 64 61 Aerospace 27 26 26 Vehicle 102 104 109 eMobility 5 5 5 Total 413 420 422 Corporate 52 53 54 Total depreciation of property, plant and equipment $ 465 $ 473 $ 476
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. 2019 2018 2017 Net sales United States $ 12,336 $ 12,034 $ 11,222 Canada 941 931 942 Latin America 1,312 1,442 1,485 Europe 4,311 4,553 4,394 Asia Pacific 2,490 2,649 2,361 Total $ 21,390 $ 21,609 $ 20,404 Long-lived assets United States $ 1,821 $ 1,898 $ 1,872 Canada 24 20 20 Latin America 316 286 290 Europe 797 723 769 Asia Pacific 538 540 551 Total $ 3,496 $ 3,467 $ 3,502

Condensed Consolidating Finan_2

Condensed Consolidating Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Statements	CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 7,322 $ 6,995 $ 12,101 $ (5,028 ) $ 21,390 Cost of products sold — 5,646 5,073 8,651 (5,032 ) 14,338 Selling and administrative expense 11 1,480 780 1,312 — 3,583 Research and development expense — 141 140 325 — 606 Interest expense (income) - net — 248 19 (29 ) (2 ) 236 Other expense (income) - net (12 ) 16 (8 ) 40 — 36 Equity in loss (earnings) of subsidiaries, net of tax (2,423 ) (593 ) (2,492 ) (2,563 ) 8,071 — Intercompany expense (income) - net 213 1 520 (734 ) — — Income (loss) before income taxes 2,211 383 2,963 5,099 (8,065 ) 2,591 Income tax expense (benefit) — 3 135 239 1 378 Net income (loss) 2,211 380 2,828 4,860 (8,066 ) 2,213 Less net loss (income) for noncontrolling interests — — — (2 ) — (2 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,211 $ 380 $ 2,828 $ 4,858 $ (8,066 ) $ 2,211 Other comprehensive income (loss) (145 ) (6 ) (109 ) (312 ) 427 (145 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 2,066 $ 374 $ 2,719 $ 4,546 $ (7,639 ) $ 2,066 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 7,395 $ 6,875 $ 12,649 $ (5,310 ) $ 21,609 Cost of products sold — 5,805 5,012 9,011 (5,317 ) 14,511 Selling and administrative expense 10 1,451 756 1,331 — 3,548 Research and development expense — 151 146 287 — 584 Interest expense (income) - net — 273 15 (18 ) 1 271 Arbitration decision expense — — 275 — — 275 Other expense (income) - net (29 ) 55 22 (52 ) — (4 ) Equity in loss (earnings) of subsidiaries, net of tax (2,302 ) (716 ) (2,867 ) (2,338 ) 8,223 — Intercompany expense (income) - net 176 133 1,022 (1,331 ) — — Income (loss) before income taxes 2,145 243 2,494 5,759 (8,217 ) 2,424 Income tax expense (benefit) — 1 28 248 1 278 Net income (loss) 2,145 242 2,466 5,511 (8,218 ) 2,146 Less net loss (income) for noncontrolling interests — — — (1 ) — (1 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,145 $ 242 $ 2,466 $ 5,510 $ (8,218 ) $ 2,145 Other comprehensive income (loss) (741 ) (162 ) (765 ) (1,565 ) 2,492 (741 ) Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 1,404 $ 80 $ 1,701 $ 3,945 $ (5,726 ) $ 1,404 CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME YEAR ENDED DECEMBER 31, 2017 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net sales $ — $ 6,900 $ 6,563 $ 12,358 $ (5,417 ) $ 20,404 Cost of products sold — 5,434 4,840 8,895 (5,413 ) 13,756 Selling and administrative expense 11 1,387 768 1,360 — 3,526 Research and development expense — 183 176 225 — 584 Interest expense (income) - net — 244 20 (20 ) 2 246 Gain on sale of business — 561 — 516 — 1,077 Other expense (income) - net 79 48 (76 ) (50 ) — 1 Equity in loss (earnings) of subsidiaries, net of tax (3,644 ) (1,644 ) (5,063 ) (3,832 ) 14,183 — Intercompany expense (income) - net 569 (309 ) 794 (1,054 ) — — Income (loss) before income taxes 2,985 2,118 5,104 7,350 (14,189 ) 3,368 Income tax expense (benefit) — 337 (52 ) 99 (2 ) 382 Net income (loss) 2,985 1,781 5,156 7,251 (14,187 ) 2,986 Less net loss (income) for noncontrolling interests — — — (3 ) 2 (1 ) Net income (loss) attributable to Eaton ordinary shareholders $ 2,985 $ 1,781 $ 5,156 $ 7,248 $ (14,185 ) $ 2,985 Other comprehensive income (loss) 1,044 104 1,021 2,252 (3,377 ) 1,044 Total comprehensive income (loss) attributable to Eaton ordinary shareholders $ 4,029 $ 1,885 $ 6,177 $ 9,500 $ (17,562 ) $ 4,029 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ — $ 27 $ — $ 343 $ — $ 370 Short-term investments — — — 221 — 221 Accounts receivable - net — 460 982 1,995 — 3,437 Intercompany accounts receivable 9 937 1,848 1,683 (4,477 ) — Inventory — 596 672 1,609 (72 ) 2,805 Assets held for sale — — 1,211 166 — 1,377 Prepaid expenses and other current assets — 106 28 371 13 518 Total current assets 9 2,126 4,741 6,388 (4,536 ) 8,728 Property, plant and equipment - net — 854 563 2,079 — 3,496 Other noncurrent assets Goodwill — 1,742 5,839 5,875 — 13,456 Other intangible assets — 302 2,406 1,930 — 4,638 Operating lease assets — 173 31 232 — 436 Deferred income taxes — 250 74 279 (231 ) 372 Investment in subsidiaries 17,195 10,610 58,610 23,019 (109,434 ) — Intercompany loans receivable — 2,643 2,983 38,671 (44,297 ) — Other assets — 817 129 733 — 1,679 Total assets $ 17,204 $ 19,517 $ 75,376 $ 79,206 $ (158,498 ) $ 32,805 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 255 $ — $ — $ — $ 255 Current portion of long-term debt — 4 242 2 — 248 Accounts payable — 529 340 1,245 — 2,114 Intercompany accounts payable 25 953 2,275 1,224 (4,477 ) — Accrued compensation — 113 58 278 — 449 Liabilities held for sale — — 232 93 — 325 Other current liabilities 1 531 400 809 — 1,741 Total current liabilities 26 2,385 3,547 3,651 (4,477 ) 5,132 Noncurrent liabilities Long-term debt — 5,886 1,921 12 — 7,819 Pension liabilities — 420 122 920 — 1,462 Other postretirement benefits liabilities — 172 80 76 — 328 Operating lease liabilities — 128 21 182 — 331 Deferred income taxes — — 432 195 (231 ) 396 Intercompany loans payable 1,096 5,120 36,000 2,081 (44,297 ) — Other noncurrent liabilities — 570 272 362 — 1,204 Total noncurrent liabilities 1,096 12,296 38,848 3,828 (44,528 ) 11,540 Shareholders’ equity Eaton shareholders’ equity 16,082 4,836 32,981 71,676 (109,493 ) 16,082 Noncontrolling interests — — — 51 — 51 Total equity 16,082 4,836 32,981 71,727 (109,493 ) 16,133 Total liabilities and equity $ 17,204 $ 19,517 $ 75,376 $ 79,206 $ (158,498 ) $ 32,805 CONDENSED CONSOLIDATING BALANCE SHEETS DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Assets Current assets Cash $ 1 $ 21 $ 1 $ 260 $ — $ 283 Short-term investments — — — 157 — 157 Accounts receivable - net — 501 1,381 1,976 — 3,858 Intercompany accounts receivable — 2,457 1,877 2,159 (6,493 ) — Inventory — 592 714 1,555 (76 ) 2,785 Prepaid expenses and other current assets — 109 29 355 14 507 Total current assets 1 3,680 4,002 6,462 (6,555 ) 7,590 Property, plant and equipment - net — 858 663 1,946 — 3,467 Other noncurrent assets Goodwill — 1,742 6,293 5,293 — 13,328 Other intangible assets — 322 2,860 1,664 — 4,846 Deferred income taxes — 252 134 287 (380 ) 293 Investment in subsidiaries 16,476 13,101 68,196 32,625 (130,398 ) — Intercompany loans receivable 1,508 2,208 8,406 39,757 (51,879 ) — Other assets — 758 115 695 — 1,568 Total assets $ 17,985 $ 22,921 $ 90,669 $ 88,729 $ (189,212 ) $ 31,092 Liabilities and shareholders’ equity Current liabilities Short-term debt $ — $ 388 $ — $ 26 $ — $ 414 Current portion of long-term debt — 338 — 1 — 339 Accounts payable — 515 397 1,218 — 2,130 Intercompany accounts payable 32 1,718 2,864 1,879 (6,493 ) — Accrued compensation — 139 67 251 — 457 Other current liabilities 30 536 386 864 (2 ) 1,814 Total current liabilities 62 3,634 3,714 4,239 (6,495 ) 5,154 Noncurrent liabilities Long-term debt — 5,814 945 7 2 6,768 Pension liabilities — 391 122 791 — 1,304 Other postretirement benefits liabilities — 168 81 72 — 321 Deferred income taxes — 1 553 175 (380 ) 349 Intercompany loans payable 1,816 7,681 39,552 2,830 (51,879 ) — Other noncurrent liabilities — 391 290 373 — 1,054 Total noncurrent liabilities 1,816 14,446 41,543 4,248 (52,257 ) 9,796 Shareholders’ equity Eaton shareholders’ equity 16,107 4,841 45,412 80,207 (130,460 ) 16,107 Noncontrolling interests — — — 35 — 35 Total equity 16,107 4,841 45,412 80,242 (130,460 ) 16,142 Total liabilities and equity $ 17,985 $ 22,921 $ 90,669 $ 88,729 $ (189,212 ) $ 31,092 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2019 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (78 ) $ 1,316 $ 652 $ 1,561 $ — $ 3,451 Investing activities Capital expenditures for property, plant and equipment — (101 ) (114 ) (372 ) — (587 ) Cash paid for acquisitions of businesses, net of cash acquired — (152 ) (30 ) (998 ) — (1,180 ) Payments for sale of a business — — — (36 ) — (36 ) Sales (purchases) of short-term investments - net — — — (70 ) — (70 ) Loans to affiliates — (470 ) (811 ) (8,440 ) 9,721 — Repayments of loans from affiliates — 841 — 6,830 (7,671 ) — Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net — 3 — 51 — 54 Other - net — (32 ) 29 (44 ) — (47 ) Net cash provided by (used in) investing activities — 89 (926 ) (3,079 ) 2,050 (1,866 ) Financing activities Proceeds from borrowings — — 1,232 — — 1,232 Payments on borrowings — (474 ) — (33 ) — (507 ) Proceeds from borrowings from affiliates 2,426 5,341 673 1,281 (9,721 ) — Payments on borrowings from affiliates (185 ) (6,286 ) (459 ) (741 ) 7,671 — Other intercompany financing activities — 51 (1,162 ) 1,111 — — Cash dividends paid (1,201 ) — — — — (1,201 ) Exercise of employee stock options 66 — — — — 66 Repurchase of shares (1,029 ) — — — — (1,029 ) Employee taxes paid from shares withheld — (31 ) (5 ) (10 ) — (46 ) Other - net — — (6 ) (3 ) — (9 ) Net cash provided by (used in) financing activities 77 (1,399 ) 273 1,605 (2,050 ) (1,494 ) Effect of currency on cash — — — (4 ) — (4 ) Total increase (decrease) in cash (1 ) 6 (1 ) 83 — 87 Cash at the beginning of the period 1 21 1 260 — 283 Cash at the end of the period $ — $ 27 $ — $ 343 $ — $ 370 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2018 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ (26 ) $ (84 ) $ 220 $ 2,643 $ (95 ) $ 2,658 Investing activities Capital expenditures for property, plant and equipment — (98 ) (91 ) (376 ) — (565 ) Sales (purchases) of short-term investments - net — — — 355 — 355 Investments in affiliates (4 ) (36 ) — — 40 — Loans to affiliates — (100 ) (84 ) (6,442 ) 6,626 — Repayments of loans from affiliates — 647 1,044 4,455 (6,146 ) — Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net — 11 — (121 ) — (110 ) Other - net — (78 ) 23 (23 ) — (78 ) Net cash provided by (used in) investing activities (4 ) 346 892 (2,152 ) 520 (398 ) Financing activities Proceeds from borrowings — 388 — 22 — 410 Payments on borrowings — (538 ) (35 ) (1 ) — (574 ) Proceeds from borrowings from affiliates 3,756 2,452 318 100 (6,626 ) — Payments on borrowings from affiliates (1,334 ) (3,178 ) (710 ) (924 ) 6,146 — Capital contributions from affiliates — — — 40 (40 ) — Other intercompany financing activities — 463 (692 ) 229 — — Cash dividends paid (1,149 ) — — — — (1,149 ) Cash dividends paid to affiliates — — — (95 ) 95 — Exercise of employee stock options 29 — — — — 29 Repurchase of shares (1,271 ) — — — — (1,271 ) Employee taxes paid from shares withheld — (16 ) (5 ) (3 ) — (24 ) Other - net — (1 ) — (1 ) — (2 ) Net cash provided by (used in) financing activities 31 (430 ) (1,124 ) (633 ) (425 ) (2,581 ) Effect of currency on cash — — — 43 — 43 Total increase (decrease) in cash 1 (168 ) (12 ) (99 ) — (278 ) Cash at the beginning of the period — 189 13 359 — 561 Cash at the end of the period $ 1 $ 21 $ 1 $ 260 $ — $ 283 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS DECEMBER 31, 2017 Eaton Corporation plc Eaton Corporation Guarantors Other subsidiaries Consolidating adjustments Total Net cash provided by (used in) operating activities $ 258 $ (470 ) $ 15 $ 4,472 $ (1,609 ) $ 2,666 Investing activities Capital expenditures for property, plant and equipment — (92 ) (110 ) (318 ) — (520 ) Proceeds from the sales of businesses — 338 — 269 — 607 Cash received from sales (paid for acquisitions) of affiliates — — (92 ) 92 — — Sales (purchases) of short-term investments - net — — — (298 ) — (298 ) Investments in affiliates (190 ) (108 ) — (90 ) 388 — Return of investments in affiliates — — 90 — (90 ) — Loans to affiliates — (443 ) (415 ) (6,309 ) 7,167 — Repayments of loans from affiliates — 303 385 3,478 (4,166 ) — Other - net — (45 ) 10 29 — (6 ) Net cash provided by (used in) investing activities (190 ) (47 ) (132 ) (3,147 ) 3,299 (217 ) Financing activities Proceeds from borrowings — 1,000 — — — 1,000 Payments on borrowings — (1,250 ) (297 ) (7 ) — (1,554 ) Proceeds from borrowings from affiliates 2,605 3,129 991 442 (7,167 ) — Payments on borrowings from affiliates (822 ) (2,904 ) (353 ) (87 ) 4,166 — Capital contribution from affiliates — — 90 298 (388 ) — Return of capital to affiliates — — — (90 ) 90 — Other intercompany financing activities — 652 500 (1,152 ) — — Cash dividends paid (1,068 ) — — — — (1,068 ) Cash dividends paid to affiliates — — (800 ) (809 ) 1,609 — Exercise of employee stock options 66 — — — — 66 Repurchase of shares (850 ) — — — — (850 ) Employee taxes paid from shares withheld — (15 ) (4 ) (3 ) — (22 ) Other - net — (8 ) (1 ) (5 ) — (14 ) Net cash provided by (used in) financing activities (69 ) 604 126 (1,413 ) (1,690 ) (2,442 ) Effect of currency on cash — — — 11 — 11 Total increase (decrease) in cash (1 ) 87 9 (77 ) — 18 Cash at the beginning of the period 1 102 4 436 — 543 Cash at the end of the period $ — $ 189 $ 13 $ 359 $ — $ 561

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - General Information and Basis of Presentation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jul. 31, 2017
Accounting Policies [Abstract]
Net sales	$ 21,390	$ 21,609	$ 20,404
Number of Eaton employees	101,000
Countries of operation	60
Countries where products are sold	175
Investments in associate companies [Line Items]
Equity method of accounting, ownership interest (in percentage)				50.00%
Minimum
Investments in associate companies [Line Items]
Equity method of accounting, ownership interest (in percentage)	20.00%
Maximum
Investments in associate companies [Line Items]
Equity method of accounting, ownership interest (in percentage)	50.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Other Long-Lived Assets (Details)	12 Months Ended
	Dec. 31, 2019
Patents and technology [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets (in years)	18 years
Customer relationships [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets (in years)	17 years
Trademarks [Member]
Long-Lived Assets [Line Items]
Weighted average amortization period for intangible assets (in years)	17 years
Buildings [Member]
Long-Lived Assets [Line Items]
Property, plant and equipment useful life (in years)	40 years
Machinery and Equipment [Member] | Minimum
Long-Lived Assets [Line Items]
Property, plant and equipment useful life (in years)	3 years
Machinery and Equipment [Member] | Maximum
Long-Lived Assets [Line Items]
Property, plant and equipment useful life (in years)	10 years
Software [Member] | Maximum
Long-Lived Assets [Line Items]
Property, plant and equipment useful life (in years)	15 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Recently Issued Accounting Pronouncements (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease assets	$ 436		$ 0
Operating lease liabilities	$ 452
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative-effect adjustment upon adoption		$ 1
Operating lease assets		435
Operating lease liabilities		$ 446

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Significant Accounting Policies - Narrative (Details)	12 Months Ended
	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Defined Benefit Plan, Lower Corridor	8.00%
Defined Benefit Plan, Upper Corridor	10.00%
Defined Benefit Plan, Weighted Average Amortization Period of Gain (Loss)	10 years

Acquisition and Divestitures _3

Acquisition and Divestitures of Businesses Narrative (Details) - USD ($) $ in Millions	Dec. 20, 2019	Apr. 15, 2019	Jul. 31, 2017	Jul. 31, 2019	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Oct. 15, 2019
Business Acquisition [Line Items]
Interest in business sold			50.00%
Proceeds from sale of business			$ 600
Gain on sale of business			1,077						$ 1,077
Pre-tax gain on sale of business			533
Revaluation gain			$ 544
Equity method of accounting, ownership interest (in percentage)			50.00%
Gain on sale of business, net			$ 843		$ (66)		$ 0		$ 843
Ulusoy Elektrik Imalat Taahhut ve Ticaret A.S. [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Interests Acquired		82.275%		93.70%
Pro forma revenue								$ 126
Cash purchase price		$ 214
Business Combination, Consideration Transferred				$ 33
Innovative Switchgear Solutions, Inc. (ISG) [Member]
Business Acquisition [Line Items]
Pro forma revenue							$ 18
Souriau-Sunbank Connection Technologies
Business Acquisition [Line Items]
Pro forma revenue						$ 363
Cash purchase price	$ 903
Automotive Fluid Conveyance Business
Business Acquisition [Line Items]
Pre-tax loss on disposal					66
Lighting Business
Business Acquisition [Line Items]
Cash purchase price										$ 1,400
Sales					$ 1,600

Acquisition and Divestitures _4

Acquisition and Divestitures of Businesses - Souriau-Sunbank Connection Technologies (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 20, 2019	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 13,456		$ 13,456		$ 13,328	$ 13,568
Souriau-Sunbank Connection Technologies
Business Acquisition [Line Items]
Cash purchase price		$ 903
Pro forma revenue				$ 363
Accounts Receivables		60
Inventory		121
Prepaid expenses and other current assets		5
Property, plant and equipment		101
Other intangible assets		385
Other assets		8
Accounts payable		(34)
Other current liabilities		(51)
Other noncurrent liabilities		(130)
Total identifiable net assets		465
Noncontrolling interests		(4)
Goodwill		442
Total consideration, net of cash received		$ 903
Acquisition related transaction costs			$ 2
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 3

Acquisition and Divestitures _5

Acquisition and Divestitures of Businesses - Sale of Lighting business (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale - current	$ 1,377	$ 0
Lighting Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accounts receivable - net	220
Inventory	161
Prepaid expenses and other current assets	10
Net property, plant and equipment	155
Goodwill	470
Other intangible assets	330
Operating lease assets	25
Other noncurrent assets	6
Assets held for sale - current	1,377
Accounts payable	184
Accrued compensation	7
Other current liabilities	102
Pension liabilities	3
Operating lease liabilities	17
Deferred income taxes	(1)
Other noncurrent liabilities	13
Liabilities held for sale - current	$ 325

Acquisition and Divestitures _6

Acquisition and Divestitures of Businesses - Sale of Hydraulics business (Details) - Hydraulics Business - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2019	Jan. 21, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sales	$ 2.2
Subsequent Event
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash purchase price		$ 3.3
Hydraulics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue, percent of segment total	86.00%

Acquisition and Divestitures _7

Acquisition and Divestitures of Businesses - Pending Acquisition of Power Distribution, Inc. (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Power Distribution, Inc.
Business Acquisition [Line Items]
Revenue reported by acquired entity for last annual period	$ 125

Revenue Recognition Narrative (

Revenue Recognition Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Backlog of unsatisfied or partially satisfied obligations	$ 5,400
Accounts receivables from customers	$ 3,090	$ 3,402
Sales recognized over time, as a percent of Consolidated Net Sales (less than)	5.00%
Number of Operating Segments | segment	6
Unbilled receivables	$ 101	$ 94
Backlog expected to be recognized in the next twelve months (as a percent)	87.00%

Revenue Recognition Schedule of

Revenue Recognition Schedule of Disaggregation of Sales (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 21,390	$ 21,609	$ 20,404
UNITED STATES
Disaggregation of Revenue [Line Items]
Net sales	12,336	12,034	11,222
Electrical Products [Member]
Disaggregation of Revenue [Line Items]
Net sales	7,148	7,124	6,917
Electrical Products [Member] | UNITED STATES
Disaggregation of Revenue [Line Items]
Net sales	4,269	4,112
Electrical Products [Member] | Countries Other Than The United States [Member]
Disaggregation of Revenue [Line Items]
Net sales	2,879	3,012
Electrical Systems and Services [Member]
Disaggregation of Revenue [Line Items]
Net sales	6,287	6,024	5,666
Electrical Systems and Services [Member] | UNITED STATES
Disaggregation of Revenue [Line Items]
Net sales	4,148	3,936
Electrical Systems and Services [Member] | Countries Other Than The United States [Member]
Disaggregation of Revenue [Line Items]
Net sales	2,139	2,088
Hydraulics [Member]
Disaggregation of Revenue [Line Items]
Net sales	2,552	2,756	2,468
Hydraulics [Member] | UNITED STATES
Disaggregation of Revenue [Line Items]
Net sales	1,112	1,190
Hydraulics [Member] | Countries Other Than The United States [Member]
Disaggregation of Revenue [Line Items]
Net sales	1,440	1,566
Aerospace [Member]
Disaggregation of Revenue [Line Items]
Net sales	2,044	1,896	1,744
Aerospace [Member] | Original Equipment Manufacturers [Member]
Disaggregation of Revenue [Line Items]
Net sales	1,167	1,085
Aerospace [Member] | Aftermarket, Distribution And End User [Member]
Disaggregation of Revenue [Line Items]
Net sales	877	811
Vehicle [Member]
Disaggregation of Revenue [Line Items]
Net sales	3,038	3,489	3,326
Vehicle [Member] | Commercial [Member]
Disaggregation of Revenue [Line Items]
Net sales	1,538	1,759
Vehicle [Member] | Passenger And Light Duty [Member]
Disaggregation of Revenue [Line Items]
Net sales	1,500	1,730
eMobility [Member]
Disaggregation of Revenue [Line Items]
Net sales	$ 321	$ 320	$ 283

Revenue Recognition Schedule _2

Revenue Recognition Schedule of Changes in Deferred Revenue Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Movement in Deferred Revenue [Roll Forward]
Beginining Balance	$ 248	$ 227
Customer deposits and billings	982	967
Revenue recognized in the period	(993)	(939)
Translation	3	(7)
Deferred revenue reclassified to held for sale	(6)
Ending Balance	$ 234	$ 248

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Beginning Balance	$ 13,328	$ 13,568
Additions	605
Goodwill reclassified to held for sale	(470)
Translation	(7)	(240)
Ending Balance	13,456	13,328
Electrical Products [Member]
Goodwill [Roll Forward]
Beginning Balance	6,562	6,678
Additions	0
Goodwill reclassified to held for sale	(470)
Translation	(2)	(116)
Ending Balance	6,090	6,562
Electrical Systems and Services [Member]
Goodwill [Roll Forward]
Beginning Balance	4,241	4,311
Additions	163
Goodwill reclassified to held for sale	0
Translation	6	(70)
Ending Balance	4,410	4,241
Hydraulics [Member]
Goodwill [Roll Forward]
Beginning Balance	1,212	1,257
Additions	0
Goodwill reclassified to held for sale	0
Translation	(13)	(45)
Ending Balance	1,199	1,212
Aerospace [Member]
Goodwill [Roll Forward]
Beginning Balance	941	947
Additions	442
Goodwill reclassified to held for sale	0
Translation	3	(6)
Ending Balance	1,386	941
Vehicle [Member]
Goodwill [Roll Forward]
Beginning Balance	292	294
Additions	0
Goodwill reclassified to held for sale	0
Translation	(1)	(2)
Ending Balance	291	292
eMobility [Member]
Goodwill [Roll Forward]
Beginning Balance	80	81
Additions	0
Goodwill reclassified to held for sale	0
Translation	0	(1)
Ending Balance	$ 80	$ 80

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets by Major Class (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Summary of other intangible assets
Intangible assets not subject to amortization - trademarks	$ 1,516	$ 1,626
Intangible assets subject to amortization
Historical cost	5,951	5,916
Accumulated amortization	2,829	2,696
Customer relationships [Member]
Intangible assets subject to amortization
Historical cost	3,260	3,463
Accumulated amortization	1,634	1,600
Patents and technology [Member]
Intangible assets subject to amortization
Historical cost	1,542	1,329
Accumulated amortization	704	646
Trademarks [Member]
Intangible assets subject to amortization
Historical cost	1,057	1,032
Accumulated amortization	457	419
Other [Member]
Intangible assets subject to amortization
Historical cost	92	92
Accumulated amortization	$ 34	$ 31

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Intangible Assets Amortization Expense (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 354
2020	351
2021	341
2022	332
2023	286
2024	$ 275

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 166
Finance lease cost - amortization of lease assets	5
Interest on lease liabilities	1
Short-term lease cost	46
Variable lease cost	22
Sublease income	(3)
Total lease cost	$ 237

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Net gain on sale leaseback transactions	$ 16

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information Related To Leases (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows - payments on operating leases	$ (168)
Operating cash outflows - interest payments on finance leases	(1)
Financing cash outflows - payments on finance lease obligations	(6)
Lease Assets Exchanged For Lease Obligations [Abstract]
Operating leases	114
Finance leases	$ 24

LEASES - Supplemental Balance S

LEASES - Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Operating lease assets	$ 436	$ 0
Other current liabilities	121
Operating lease liabilities	331	$ 0
Total operating lease liabilities	452
Accumulated depreciation	(16)
Net property, plant and equipment	26
Current portion of long-term debt	6
Long-term debt	21
Total finance lease liabilities	$ 27
Operating leases, weighted average remaining term	5 years 1 month 6 days
Finance leases, weighted average remaining lease term	6 years 9 months 18 days
Operating lease, weighted average discount rate, percent	3.70%
Finance lease, weighted average discount rate, percent	7.60%
Land and Building [Member]
Lessee, Lease, Description [Line Items]
Finance Lease, right-of-use asset	$ 24
Machinery and Equipment [Member]
Lessee, Lease, Description [Line Items]
Finance Lease, right-of-use asset	$ 18

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities Operating and Financing (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Leases [Abstract]
Rental expense	$ 232	$ 222
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020			$ 142
2021			113
2022			82
2023			56
2024			37
Thereafter			82
Total lease payments			512
Less imputed interest			60
Operating lease liabilities			452
Finance Lease, Liability, Payment, Due [Abstract]
2020			8
2021			8
2022			6
2023			4
2024			2
Thereafter			9
Total lease payments			37
Less imputed interest			10
Finance lease liabilities			$ 27

LEASES - Maturities of Lease _2

LEASES - Maturities of Lease Liabilities (Details) $ in Millions	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 165
2020	133
2021	106
2022	75
2023	53
Thereafter	110
Total lease payments	$ 642

Debt - Summary of Long-term Deb

Debt - Summary of Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total long-term debt	$ 8,067	$ 7,107
Less current portion of long-term debt	(248)	(339)
Long-term debt less current portion	7,819	6,768
Notes [Member] | Notes due 2019 [Member]
Debt Instrument [Line Items]
Notes	$ 0	$ 300
Debt instrument, stated interest rate (in percentage)	6.95%	6.95%
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, stated interest rate (in percentage)	3.47%	3.47%
Related long term debt converted to floating interest rates by interest rate swaps	$ 275
Notes [Member] | 0.02% Euro notes due 2021
Debt Instrument [Line Items]
Notes	$ 674	$ 0
Debt instrument, stated interest rate (in percentage)	0.02%	0.02%
Notes [Member] | Notes due 2023 [Member]
Debt Instrument [Line Items]
Notes	$ 300	$ 300
Debt instrument, stated interest rate (in percentage)	3.68%	3.68%
Related long term debt converted to floating interest rates by interest rate swaps	$ 200
Notes [Member] | 0.70% Euro notes due 2025
Debt Instrument [Line Items]
Notes	$ 562	$ 0
Debt instrument, stated interest rate (in percentage)	0.70%	0.70%
Notes [Member] | Notes due 2037 [Member]
Debt Instrument [Line Items]
Notes	$ 240	$ 240
Debt instrument, stated interest rate (in percentage)	5.80%	5.80%
Notes [Member] | Notes due from 2024 to 2035 [Member]
Debt Instrument [Line Items]
Notes	$ 165	$ 203
Related long term debt converted to floating interest rates by interest rate swaps	$ 25
Notes [Member] | Notes due from 2024 to 2035 [Member] | Minimum
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)	5.25%	5.25%
Notes [Member] | Notes due from 2024 to 2035 [Member] | Maximum
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)	7.875%	7.875%
Debenture [Member] | Debentures due 2020 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 239	$ 239
Debt instrument, stated interest rate (in percentage)	3.875%	3.875%
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, stated interest rate (in percentage)	8.10%	8.10%
Related long term debt converted to floating interest rates by interest rate swaps	$ 100
Debenture [Member] | Debentures due 2025 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 145	$ 145
Debt instrument, stated interest rate (in percentage)	6.50%	6.50%
Debenture [Member] | Debentures due 2029 [Member]
Debt Instrument [Line Items]
Long term debt debentures	$ 200	$ 200
Debt instrument, stated interest rate (in percentage)	7.65%	7.65%
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	$ 137	$ 136
Debt instrument, stated interest rate (in percentage)	5.45%	5.45%
Related long term debt converted to floating interest rates by interest rate swaps	$ 25
Senior Notes [Member] | Senior notes due 2022 [Member]
Debt Instrument [Line Items]
Senior Notes, Noncurrent	$ 1,600	$ 1,600
Debt instrument, stated interest rate (in percentage)	2.75%	2.75%
Related long term debt converted to floating interest rates by interest rate swaps	$ 1,400
Senior Notes [Member] | Senior notes due 2024 [Member]
Debt Instrument [Line Items]
Notes	$ 617	$ 629
Debt instrument, stated interest rate (in percentage)	0.75%	0.75%
Senior Notes [Member] | Senior notes due 2027 [Member]
Debt Instrument [Line Items]
Notes	$ 700	$ 700
Debt instrument, stated interest rate (in percentage)	3.10%	3.10%
Senior Notes [Member] | Senior notes due 2032 [Member]
Debt Instrument [Line Items]
Senior Notes, Noncurrent	$ 700	$ 700
Debt instrument, stated interest rate (in percentage)	4.00%	4.00%
Senior Notes [Member] | Senior notes due 2042 [Member]
Debt Instrument [Line Items]
Senior Notes, Noncurrent	$ 1,000	$ 1,000
Debt instrument, stated interest rate (in percentage)	4.15%	4.15%
Senior Notes [Member] | Senior notes due 2047 [Member]
Debt Instrument [Line Items]
Notes	$ 300	$ 300
Debt instrument, stated interest rate (in percentage)	3.92%	3.92%
Other long-term debt [Member]
Debt Instrument [Line Items]
Other	$ 88	$ 15

Retirement Benefits Plans - Obl

Retirement Benefits Plans - Obligations and Funded Status (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Funded status
Fair value of plan assets	$ 5,336	$ 4,628
Pension plan [Member] | UNITED STATES
Funded status
Fair value of plan assets	3,433	3,068	$ 3,585
Benefit obligations	(4,028)	(3,633)	(3,961)
Funded status	(595)	(565)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(23)	(20)
Non-current liabilities	(572)	(545)
Total	(595)	(565)
Amounts recognized in Accumulated other comprehensive loss (pre-tax)
Net actuarial (gain) loss	1,096	1,153
Prior service cost (credit)	7	7
Total	1,103	1,160	1,063
Pension plan [Member] | Non-United States pension liabilities [Member]
Funded status
Fair value of plan assets	1,903	1,560	1,727
Benefit obligations	(2,747)	(2,285)	(2,399)
Funded status	(844)	(725)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	73	58
Current liabilities	(27)	(24)
Non-current liabilities	(890)	(759)
Total	(844)	(725)
Amounts recognized in Accumulated other comprehensive loss (pre-tax)
Net actuarial (gain) loss	879	683
Prior service cost (credit)	25	27
Total	904	710	604
Other postretirement liabilities [Member]
Funded status
Fair value of plan assets	23	37	55
Benefit obligations	(378)	(378)	(448)
Funded status	(355)	(341)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(27)	(20)
Non-current liabilities	(328)	(321)
Total	(355)	(341)
Amounts recognized in Accumulated other comprehensive loss (pre-tax)
Net actuarial (gain) loss	(8)	(20)
Prior service cost (credit)	(17)	(32)
Total	$ (25)	$ (52)	$ (27)

Debt - Narrative (Details)

Debt - Narrative (Details) € in Millions, $ in Millions	Nov. 07, 2019USD ($)	May 14, 2019EUR (€)	May 14, 2019USD ($)	Nov. 17, 2017USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	May 14, 2019USD ($)
Debt Instrument [Line Items]
Payments on borrowings					$ 507	$ 574	$ 1,554
Short-term debt					$ 255	$ 414
Face amount		€ 1,100						$ 1,232
Proceeds from debt		€ 1,097	$ 1,229
Tranche One [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)		0.02%						0.02%
Face amount | €		€ 600
Tranche Two [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)		0.70%						0.70%
Face amount | €		€ 500
Notes [Member] | 0.70% Euro notes due 2025
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					0.70%	0.70%
Notes [Member] | Notes due 2021 [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					3.47%	3.47%
Notes [Member] | 0.02% Euro notes due 2021
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					0.02%	0.02%
Notes [Member] | Notes due 2023 [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					3.68%	3.68%
Debenture [Member] | Debentures due 2020 [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					3.875%	3.875%
Senior Notes [Member] | Senior notes due 2024 [Member]
Debt Instrument [Line Items]
Debt instrument, stated interest rate (in percentage)					0.75%	0.75%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity					$ 2,000
Revolving Credit Facility [Member] | Refinanced Four-Year Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 500
Revolving credit facility, term (in years)	4 years
Revolving Credit Facility [Member] | Refinanced Five-Year Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity				$ 750
Revolving credit facility, term (in years)				5 years
Revolving Credit Facility [Member] | Five-Year Revolving Credit Facility, Expires November 7, 2024 [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 750
Revolving credit facility, term (in years)	5 years
Letter of Credit [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity					1,027
Letters of credit outstanding, amount					263
UNITED STATES | Commercial Paper [Member]
Debt Instrument [Line Items]
Short-term debt					$ 255
Weighted average interest rate					1.85%

Retirement Benefits Plans - Cha

Retirement Benefits Plans - Change in Benefit Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension plan [Member] | UNITED STATES
Change in benefit obligations
Balance at January 1	$ 3,633	$ 3,961
Service cost	91	100	$ 96
Interest cost	138	122	123
Actuarial (gain) loss	435	(272)
Gross benefits paid	(270)	(282)
Currency translation	0	0
Plan amendments	1	4
Acquisitions and divestitures	0	0
Benefit obligation reclassified to held for sale	0	0
Other	0	0
Balance at December 31	4,028	3,633	3,961
Accumulated benefit obligation	3,883	3,506
Pension plan [Member] | Non-United States pension liabilities [Member]
Change in benefit obligations
Balance at January 1	2,285	2,399
Service cost	58	63	71
Interest cost	57	52	55
Actuarial (gain) loss	315	(16)
Gross benefits paid	(102)	(112)
Currency translation	47	(124)
Plan amendments	0	21
Acquisitions and divestitures	(4)	0
Benefit obligation reclassified to held for sale	(4)	0
Other	95	2
Balance at December 31	2,747	2,285	2,399
Accumulated benefit obligation	2,592	2,175
Other postretirement liabilities [Member]
Change in benefit obligations
Balance at January 1	378	448
Service cost	2	2	3
Interest cost	14	13	14
Actuarial (gain) loss	14	(39)
Gross benefits paid	(60)	(67)
Currency translation	2	(4)
Plan amendments	1	0
Acquisitions and divestitures	0	0
Benefit obligation reclassified to held for sale	0	0
Other	27	25
Balance at December 31	$ 378	$ 378	$ 448

Debt - Schedule of Maturities o

Debt - Schedule of Maturities of Long-term Debt (Details) $ in Millions	Dec. 31, 2019USD ($)
Debt Disclosure [Abstract]
2020	$ 248
2021	981
2022	1,704
2023	303
2024	$ 685

Retirement Benefits Plans - C_2

Retirement Benefits Plans - Change in Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Change in plan assets
Balance at January 1	$ 4,628
Balance at December 31	5,336	$ 4,628
Pension plan [Member]
Change in plan assets
Employer contributions	119	126	$ 473
Pension plan [Member] | UNITED STATES
Change in plan assets
Balance at January 1	3,068	3,585
Actual return on plan assets	618	(252)
Employer contributions	17	17	374
Gross benefits paid	(270)	(282)
Currency translation	0	0
Acquisitions and divestitures	0	0
Other	0	0
Balance at December 31	3,433	3,068	3,585
Pension plan [Member] | Non-United States pension liabilities [Member]
Change in plan assets
Balance at January 1	1,560	1,727
Actual return on plan assets	230	(72)
Employer contributions	102	109	99
Gross benefits paid	(102)	(112)
Currency translation	58	(93)
Acquisitions and divestitures	0	0
Other	55	1
Balance at December 31	1,903	1,560	1,727
Other postretirement liabilities [Member]
Change in plan assets
Balance at January 1	37	55
Actual return on plan assets	5	0
Employer contributions	15	25
Gross benefits paid	(60)	(67)
Currency translation	0	0
Acquisitions and divestitures	0	0
Other	26	24
Balance at December 31	$ 23	$ 37	$ 55

Debt - Interest Paid on Debt (D

Debt - Interest Paid on Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Interest paid on debt	$ 279	$ 313	$ 293

Retirement Benefits Plans - Com

Retirement Benefits Plans - Components of Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets (Details) - Pension plan [Member] - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
UNITED STATES
Components of pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$ 4,028	$ 3,633
Accumulated benefit obligation	3,883	3,506
Fair value of plan assets	3,433	3,068
Non-United States pension liabilities [Member]
Components of pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	1,107	905
Accumulated benefit obligation	1,028	853
Fair value of plan assets	$ 242	$ 158

Retirement Benefits Plans - C_3

Retirement Benefits Plans - Changes in Pension and Other Postretirement Liabilities Recognized in AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Prior service cost arising during the year	$ 2	$ 25	$ 1
Less amounts included in expense during the year	294	358	(215)
Net change for the year	0	0	0
Pension plan [Member] | Non-United States pension liabilities [Member]
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	710	604
Prior service cost arising during the year	0	21
Net loss (gain) arising during the year	231	161
Currency translation	15	(35)
Less amounts included in expense during the year	(52)	(41)
Net change for the year	194	106
Balance at December 31	904	710	604
Pension plan [Member] | UNITED STATES
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	1,160	1,063
Prior service cost arising during the year	1	4
Net loss (gain) arising during the year	52	233
Currency translation	0	0
Less amounts included in expense during the year	(110)	(140)
Net change for the year	(57)	97
Balance at December 31	1,103	1,160	1,063
Other postretirement liabilities [Member]
Changes in pension and other postretirement benefit liabilities recognized in Accumulated other comprehensive loss
Balance at January 1	(52)	(27)
Prior service cost arising during the year	1	0
Net loss (gain) arising during the year	11	(36)
Currency translation	1	(2)
Less amounts included in expense during the year	14	13
Net change for the year	27	(25)
Balance at December 31	$ (25)	$ (52)	$ (27)

Retirement Benefits Plans - Ben

Retirement Benefits Plans - Benefits Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Total expense	$ 165
Pension plan [Member] | Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	58	$ 63	$ 71
Interest cost	57	52	55
Expected return on plan assets	(106)	(105)	(94)
Amortization	38	39	51
Benefit plans	47	49	83
Settlements, curtailments and special termination benefits	14	2	5
Total expense	61	51	88
Pension plan [Member] | UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	91	100	96
Interest cost	138	122	123
Expected return on plan assets	(235)	(253)	(244)
Amortization	62	94	83
Benefit plans	56	63	58
Settlements, curtailments and special termination benefits	48	46	62
Total expense	104	109	120
Other postretirement benefits plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Service cost	2	2	3
Interest cost	14	13	14
Expected return on plan assets	(2)	(3)	(4)
Amortization	(14)	(13)	(13)
Benefit plans	0	(1)	0
Settlements, curtailments and special termination benefits	0	0	0
Total expense	0	$ (1)	$ 0
Automotive Fluid Conveyance Business | Pension plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Total expense	$ 8

Retirement Benefits Plans - Est

Retirement Benefits Plans - Estimated Future Pretax Amounts Recognized From AOCI to Net Periodic Benefit Cost (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Pension plan [Member] | UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	$ 144
Prior service cost (credit)	1
Total	145
Pension plan [Member] | Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	59
Prior service cost (credit)	3
Total	62
Other postretirement liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Actuarial loss	1
Prior service cost (credit)	(14)
Total	$ (13)

Retirement Benefits Plans - Pen

Retirement Benefits Plans - Pension Plans Assumptions (Details) - Pension plan [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
UNITED STATES
Assumptions used to determine benefit obligation at year-end
Discount rate		3.22%	4.28%	3.64%
Rate of compensation increase		3.14%	3.14%	3.15%
Assumptions used to determine expense
Discount rate used to determine benefit obligation		4.28%	3.64%	4.12%
Discount rate used to determine service cost		4.39%	3.78%	4.31%
Discount rate used to determine interest cost		3.94%	3.19%	3.40%
Expected long-term return on plan assets		7.25%	7.52%	7.90%
Rate of compensation increase		3.14%	3.15%	3.15%
Non-United States pension liabilities [Member]
Assumptions used to determine benefit obligation at year-end
Discount rate		2.02%	2.83%	2.62%
Rate of compensation increase		3.05%	3.10%	3.11%
Assumptions used to determine expense
Discount rate used to determine benefit obligation		2.83%	2.62%	2.63%
Discount rate used to determine service cost		4.02%	3.54%	3.38%
Discount rate used to determine interest cost		2.56%	2.31%	2.34%
Expected long-term return on plan assets		6.42%	6.40%	6.30%
Rate of compensation increase		3.10%	3.11%	3.13%
Forecast [Member] | UNITED STATES
Assumptions used to determine expense
Expected long-term return on plan assets	7.25%
Forecast [Member] | Non-United States pension liabilities [Member]
Assumptions used to determine expense
Expected long-term return on plan assets	5.84%

Retirement Benefits Plans - Oth

Retirement Benefits Plans - Other Postretirement Benefits Plan Assumptions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Effect on total service and interest cost, 1% increase	$ 1
Effect on total service and interest cost, 1% decrease	0
Effect on other postretirement liabilities, 1% increase	10
Effect on other postretirement liabilities, 1% decrease	$ (8)
Other postretirement benefits plans [Member]
Assumptions used to determine benefit obligation at year-end
Discount rate	3.13%	4.23%	3.55%
Health care cost trend rate assumed for next year	6.95%	7.10%	8.25%
Ultimate health care cost trend rate	4.75%	4.75%	4.75%
Year ultimate health care cost trend rate is achieved	2029	2028	2027
Assumptions used to determine expense
Discount rate used to determine benefit obligation	4.23%	3.55%	3.96%
Discount rate used to determine service cost	4.29%	3.62%	4.11%
Discount rate used to determine interest cost	3.85%	3.04%	3.18%
Initial health care cost trend rate	7.10%	8.25%	7.35%
Ultimate health care cost trend rate	4.75%	4.75%	4.75%
Year ultimate health care cost trend rate is achieved	2028	2027	2026

Retirement Benefits Plans - Emp

Retirement Benefits Plans - Employer Contributions to Retirement Benefits Plans (Details) - Pension plan [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans
Employer contributions to pension plans	$ 119	$ 126	$ 473
UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans
Employer contributions to pension plans	17	17	374
Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Employer contributions to pension plans	$ 102	$ 109	$ 99
Forecast [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected future contributions, defined benefit plans				$ 128
Forecast [Member] | UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected future contributions, defined benefit plans				24
Forecast [Member] | Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected future contributions, defined benefit plans				$ 104

- Estimated Pension and Other P

- Estimated Pension and Other Postretirement Benefit Payments (Details) $ in Millions	Dec. 31, 2019USD ($)
Pension plan [Member] | UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans
2020	$ 316
2021	313
2022	307
2023	306
2024	299
2025 - 2029	1,436
Pension plan [Member] | Non-United States pension liabilities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
2020	96
2021	96
2022	100
2023	103
2024	106
2025 - 2029	594
Other postretirement benefits plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans
2020	36
Medicare prescription drug subsidy 2020	(1)
2021	31
Medicare prescription drug subsidy 2021	(1)
2022	31
Medicare prescription drug subsidy 2022	0
2023	28
Medicare prescription drug subsidy 2023	0
2024	26
Medicare prescription drug subsidy 2024	0
2025 - 2029	112
Medicare prescription drug subsidy 2025 - 2029	$ (1)

Retirement Benefits Plans - Fai

Retirement Benefits Plans - Fair Value of Pension Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Unfunded commitments	$ 334	$ 180
United States pension plans percentage of worldwide pension assets	64.00%
United Kingdom pension plans percentage of worldwide pension assets	28.00%
United States pension plans' target allocation of United States equities	25.00%
United States pension plans' target allocation of non-United States equities	25.00%
United States pension plans' target allocation of real estate	8.00%
United State pension plans' target allocation of debt securities	37.00%
United States pension plans' target allocation of other, including hedge funds and cash equivalents	5.00%
United Kingdom pension plans' target allocation of equities	60.00%
Pending purchases and sales of plan assets, and interest receivable	$ (89)	(24)
Total pension plan assets	5,336	4,628
Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	701	684
Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	2,420	2,034
Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	190	96
Non-United States Equity and Global Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	606	612
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	606	612
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	74	50
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	74	50
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	571	483
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	571	483
Fixed Income [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	885	721
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	885	721
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	330	262
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	330	262
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	104	107
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	104	107
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	299	202
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	225	181
Real Estate Securities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	13	0
Real Estate Securities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	61	21
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		51
Equity Securities [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		51
Equity Securities [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		0
Equity Securities [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets		0
Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	196	176
Cash Equivalents [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	67	130
Cash Equivalents [Member] | Other observable inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	129	46
Cash Equivalents [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	79	60
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	79	60
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	167	90
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	38	15
Other Pension Plan Asset [Member] | Unobservable inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	129	75
Common Collective Trusts [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	2,108	1,833
Money Market Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 6	$ 5
United Kingdom Plan [Member] | Defined Benefit Plan, Debt Security and Real Estate Investment [Member]
Defined Benefit Plan Disclosure [Line Items]
United States pension plans' target allocation of real estate	40.00%

Retirement Benefits Plans - C_4

Retirement Benefits Plans - Change in Plan Level 3 Assets (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Beginning balance	$ 96	$ 92
Gains (losses) relating to assets still held at year-end	16	(1)
Purchases, sales, settlements - net	78	5
Transfers into or out of Level 3	0	0
Beginning balance	190	96
Real Estate Funds [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Beginning balance	21	19
Gains (losses) relating to assets still held at year-end	4	(1)
Purchases, sales, settlements - net	36	3
Transfers into or out of Level 3	0	0
Beginning balance	61	21
Other Pension Plan Assets [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Beginning balance	75	73
Gains (losses) relating to assets still held at year-end	(12)	0
Purchases, sales, settlements - net	42	2
Transfers into or out of Level 3	0	0
Beginning balance	$ 129	$ 75

Retirement Benefits Plans - F_2

Retirement Benefits Plans - Fair Value of Other Postretirement Benefits Plan Assets (Details) - Other postretirement benefits plans [Member] - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Cash equivalents	$ 5	$ 6
Common Collective Trusts, Fixed Income	18	31
Total other postretirement benefits plan assets	23	37
Quoted prices in active markets for identical assets (Level 1) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Cash equivalents	5	6
Total other postretirement benefits plan assets	5	6
Other observable inputs (Level 2) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Cash equivalents	0	0
Total other postretirement benefits plan assets	0	0
Unobservable inputs (Level 3) [Member]
Fair Value of Other Postretirement Benefits Plan Assets [Line Items]
Cash equivalents	0	0
Total other postretirement benefits plan assets	$ 0	$ 0

Retirement Benefits Plans - Def

Retirement Benefits Plans - Defined Contribution Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Employer contributions to defined contribution plans	$ 130	$ 124	$ 114

Commitments and Contingencies_2

Commitments and Contingencies (Details) $ in Millions	Nov. 28, 2018USD ($)	Aug. 23, 2018USD ($)	Jul. 11, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Loss Contingencies [Line Items]
Number of environmental remediation sites world wide				111
Number of environmental remediation sites world wide with individual significance				0
Accrual for environmental loss contingencies				$ 104	$ 116
Current and long-term warranty accruals [Roll Forward]
Balance at January 1				176	188	$ 180
Provision				204	139	163
Settled				(175)	(145)	(156)
Other				(2)	(6)	1
Warranty accruals reclassified to held for sale				(16)	0	0
Balance at December 31				$ 187	$ 176	$ 188
Pneumo Abex Case [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value			$ 347
Litigation Settlement, Amount Awarded to Other Party		$ 293
Payments for Legal Settlements	$ 297

Income Taxes - Income (Loss) Be

Income Taxes - Income (Loss) Before Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	$ 2,591	$ 2,424	$ 3,368
Ireland [Member]
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	(201)	(365)	(1,090)
Foreign [Member]
Income (Loss) Before Income Taxes [Line Items]
Total income before income taxes	$ 2,792	$ 2,789	$ 4,458

Income Taxes - Income Tax (Bene

Income Taxes - Income Tax (Benefit) Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current Income Tax Expense (Benefit) [Abstract]
Total current income tax expense	$ 436	$ 417	$ 358
Deferred Income Tax Benefit [Abstract]
Total deferred income tax benefit	(58)	(139)	24
Income tax expense (benefit)	378	278	382
Ireland [Member]
Current Income Tax Expense (Benefit) [Abstract]
Ireland	26	47	1
Deferred Income Tax Benefit [Abstract]
Ireland	3	6	0
Foreign [Member]
Current Income Tax Expense (Benefit) [Abstract]
Foreign	410	370	357
Deferred Income Tax Benefit [Abstract]
Foreign	$ (61)	$ (145)	$ 24

Income Taxes - Reconciliations

Income Taxes - Reconciliations of Income Taxes from the Appropriate Statutory Rate (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Income taxes at the applicable statutory rate	25.00%	25.00%	25.00%
Effective income tax expense rate	14.60%	11.50%	11.30%
Ireland Operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Ireland tax on trading income	(1.00%)	(2.00%)	0.00%
Nondeductible interest expense	3.90%	7.80%	8.20%
Other reconciling items	0.10%	0.10%	0.00%
United States operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
U.S. federal tax rate change	0.00%	0.00%	(7.50%)
U.S. tax on foreign earnings	0.00%	0.00%	4.80%
U.S. foreign tax credit	0.80%	(0.20%)	(3.90%)
Tax on foreign currency loss	0.00%	(1.60%)	0.00%
Other foreign operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Earnings taxed at other than the applicable statutory tax rate	(14.80%)	(19.60%)	(21.20%)
Other reconciling items	2.50%	2.30%	3.10%
Worldwide Operations [Member]
Reconciliation of income taxes from appropriate statutory rate to the consolidated effective income tax rate [Line Items]
Adjustments to tax liabilities	(0.50%)	1.10%	(1.80%)
Adjustments to valuation allowances	(1.40%)	(1.40%)	4.60%
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 expense rate	14.60%	11.50%	11.30%

Income Taxes - Worldwide Income

Income Taxes - Worldwide Income Tax Payments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes paid	$ 425	$ 379	$ 288

Income Taxes - Components of Cu

Income Taxes - Components of Current and Long-Term Deferred Income Taxes (Details) - Long-term assets and liabilities [Member] - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals [Abstract]
Employee benefits	$ 514	$ 481
Depreciation and amortization	(1,245)	(1,198)
Other accruals and adjustments	498	434
Deferred Tax Assets, Net, Classification [Abstract]
Ireland income tax loss carryforwards	1	1
Foreign income tax loss carryforwards	1,826	1,915
Foreign income tax credit carryforwards	349	396
Valuation allowance for income tax loss and income tax credit carryforwards	(1,914)	(2,032)
Other valuation allowances	(52)	(53)
Total deferred income taxes	(23)	(56)
Deferred income taxes reported as assets held for sale	1	0
Deferred income taxes	$ (24)	$ (56)

Income Taxes - Operating Loss a

Income Taxes - Operating Loss and Tax Credit Carryforwards, Foreign, By Expiration Dates (Details) $ in Millions	Dec. 31, 2019USD ($)
2030 through 2034 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland deferred income tax assets for income tax loss carryforwards	$ 0
2025 through 2029 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland deferred income tax assets for income tax loss carryforwards	0
2020 through 2024 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland deferred income tax assets for income tax loss carryforwards	0
Not subject to expiration [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland deferred income tax assets for income tax loss carryforwards	(1)
2035 through 2044 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland deferred income tax assets for income tax loss carryforwards	0
2020 through 2024 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	0
2025 through 2029 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	0
2030 through 2034 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	0
2035 through 2044 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	0
Not subject to expiration [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	8
Related valuation allowance [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Ireland income tax loss carryforwards	0
Ireland deferred income tax assets for income tax loss carryforwards	$ (1)

Income Taxes - Operating Loss_2

Income Taxes - Operating Loss and Tax Credit Carryforwards, Domestic, By Expiration Dates (Details) $ in Millions	Dec. 31, 2019USD ($)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2020 through 2024 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	$ 874
Foreign deferred income tax assets for income tax loss carryforwards	(108)
Foreign income tax credit carryforwards	(115)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2020 through 2024 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(90)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2025 through 2029 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	52
Foreign deferred income tax assets for income tax loss carryforwards	(23)
Foreign income tax credit carryforwards	(189)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2025 through 2029 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(22)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2030 through 2034 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	7,931
Foreign deferred income tax assets for income tax loss carryforwards	(819)
Foreign income tax credit carryforwards	(40)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2030 through 2034 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(810)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Not subject to expiration [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	3,233
Foreign deferred income tax assets for income tax loss carryforwards	(797)
Foreign income tax credit carryforwards	(30)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Not subject to expiration [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(796)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Valuation allowance [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	0
Foreign deferred income tax assets for income tax loss carryforwards	(1,690)
Foreign income tax credit carryforwards	(223)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | Valuation allowance [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(1,690)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2035 through 2044 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax loss carryforwards	367
Foreign deferred income tax assets for income tax loss carryforwards	(108)
Foreign income tax credit carryforwards	(90)
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member] | 2035 through 2044 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign deferred income tax assets for income tax loss carryforwards	(108)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | 2020 through 2024 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	(111)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | 2025 through 2029 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	(165)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | 2030 through 2034 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	(24)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Not subject to expiration [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	(30)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Valuation allowance [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	(223)
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | 2035 through 2044 [Member] | After ASU 2013-11 [Member]
Operating Loss and Tax Credit Carry Forward [Line Items]
Foreign income tax credit carryforwards	$ (19)

Income Taxes - Summary of Gross

Income Taxes - Summary of Gross Unrecognized Income Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Balance at January 1	$ 913	$ 735	$ 629
Increases and decreases as a result of positions taken during prior years
Transfers from valuation allowances	15	2	0
Other increases, including currency translation	22	164	10
Other decreases, including currency translation	(10)	(35)	(30)
Increases as a result of positions taken during the current year	80	69	162
Decreases relating to settlements with tax authorities	(16)	(3)	(10)
Decreases as a result of a lapse of the applicable statute of limitations	(3)	(19)	(26)
Balance at December 31	$ 1,001	$ 913	$ 735

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Income tax expense		$ 378	$ 278	$ 382
Effective income tax (benefit) expense rate		14.60%	11.50%	11.30%
Tax benefit related to the arbitration decision expense			$ (69)
Income tax expense related to the gain on sale of a business				$ 234
Income tax benefit related to U.S. Tax Cuts and Jobs Acts (TCJA)	$ (62)		$ (45)
Income tax rate excluding gain and related tax impact on the sale of business, arbitration decision, and U.S. Tax Cuts and Jobs Act (TCJA)			12.80%	9.20%
Deferred other tax expense (benefit)	(79)		$ 17
Provisional tax expense for one time transition tax	$ 17
Undistributed earnings of United States and other foreign subsidiaries where no provision has been made		$ 28,500
Unrecognized tax benefits that would impact effective tax rate		660
Income tax examination, penalties and interest accrued		93	74
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
Secretariat of the Federal Revenue Bureau of Brazil [Member] | Foreign Tax Authority [Member]
Income Taxes [Abstract]
Income tax examination, penalties and interest accrued		117	84
Alleged tax deficiency		$ 33	$ 31
Number of years estimated to resolve		10 years

Eaton Shareholders' Equity - Ot

Eaton Shareholders' Equity - Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Currency translation and related hedging instuments pre-tax	$ 15	$ (613)	$ 800
Currency translation and related hedging instruments after-tax	16	(609)	807
Pension and Other Postretirement Benefits [Abstract]
Prior service credit (cost) arising during the year pre-tax	(2)	(25)	(1)
Prior service credit (cost) arising during the year after-tax	(2)	(20)	0
Net gain (loss) arising during the year pre-tax	(294)	(358)	215
Net gain (loss) arising during the year after-tax	(232)	(274)	169
Currency translation pre-tax	(16)	37	(67)
Currency translation after-tax	(13)	29	(53)
Other pre-tax	0	0	0
Other after-tax	0	5	(5)
Amortization of actuarial loss and prior service cost reclassified to earnings pre-tax	148	168	188
Amortization of actuarial loss and prior service cost reclassified to earnings after-tax	117	121	130
Total pensions and other postretirement benefits included in other comprehensive income (loss), pre-tax	(164)	(178)	335
Total pensions and other postretirement benefits included in other comprehensive income (loss), after-tax	(130)	(139)	241
Other Accumulated Comprehensive Income (Loss) Cash Flow Hedges
Gain (loss) on derivatives designated as cash flow hedges pre-tax	(33)	(8)	(24)
Gain (loss) on derivatives designated as cash flow hedges after-tax	(27)	(6)	(15)
Changes in cash flow hedges reclassified to earnings pre-tax	(5)	16	17
Changes in cash flow hedges reclassified to earnings after-tax	(4)	13	11
Cash flow hedges, net of reclassification adjustments pre-tax	(38)	8	(7)
Cash flow hedges, net of reclassification adjustments after-tax	(31)	7	(4)
Other comprehensive income (loss) attributable to Eaton ordinary shareholders pre-tax	(187)	(783)	1,128
Other comprehensive income (loss) attributable to Eaton ordinary shareholders after-tax	$ (145)	$ (741)	$ 1,044

Eaton Shareholders' Equity - Ac

Eaton Shareholders' Equity - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	$ (4,145)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(145)	$ (741)	$ 1,044
Ending Balance	(4,290)	(4,145)
Currency translation and related hedging instruments [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	(2,864)
Other comprehensive income (loss) before reclassifications	16
Amounts reclassified from Accumulated other comprehensive loss (income)	0
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	16
Ending Balance	(2,848)	(2,864)
Pensions and Other Postretirement Benefits [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	(1,278)
Other comprehensive income (loss) before reclassifications	(247)
Amounts reclassified from Accumulated other comprehensive loss (income)	117
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(130)
Ending Balance	(1,408)	(1,278)
Cash Flow Hedges [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	(3)
Other comprehensive income (loss) before reclassifications	(27)
Amounts reclassified from Accumulated other comprehensive loss (income)	(4)
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(31)
Ending Balance	(34)	(3)
Accumulated Other Comprehensive Income (Loss) [Member]
Changes in accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	(4,145)
Other comprehensive income (loss) before reclassifications	(258)
Amounts reclassified from Accumulated other comprehensive loss (income)	113
Other comprehensive (loss) income attributable to Eaton ordinary shareholders	(145)
Ending Balance	$ (4,290)	$ (4,145)

Eaton Shareholders' Equity - Re

Eaton Shareholders' Equity - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives[Line Items]
Tax (benefit) expense		$ (378)	$ (278)	$ (382)
Currency exchange contracts		14,338	$ 14,511	$ 13,756
Reclassification out of Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives[Line Items]
Total reclassifications for the period		(113)
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]	(148)
Tax (benefit) expense		31
Total reclassifications for the period		(117)
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		(1)
Total reclassifications for the period		4
Reclassification out of Accumulated Other Comprehensive Loss [Member] | Gains and losses on cash flow hedges [Member] | Currency exchange contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives[Line Items]
Currency exchange contracts		$ 5
[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 benefits pension and other postretirement benefits items.

Eaton Shareholders' Equity - Ne

Eaton Shareholders' Equity - Net Income per Ordinary Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Net income attributable to Eaton ordinary shareholders	$ 2,211	$ 2,145	$ 2,985
Weighted-average number of ordinary shares outstanding - diluted (shares)	420.8	436.9	447
Less dilutive effect of equity-based compensation	1.8	2.6	2.5
Weighted-average number of ordinary shares outstanding - basic (shares)	419	434.3	444.5
Net income per ordinary share - diluted (usd per share)	$ 5.25	$ 4.91	$ 6.68
Net income per ordinary share - basic (usd per share)	$ 5.28	$ 4.93	$ 6.71

Eaton Shareholders' Equity (Tex

Eaton Shareholders' Equity (Textuals) (Details) $ / shares in Units, $ in Millions	Feb. 26, 2020$ / shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Mar. 31, 2020$ / shares	Dec. 31, 2019€ / shares	Feb. 27, 2019shares	Feb. 24, 2016shares
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 (shares)		423,600,000	413,300,000	423,600,000
Deferred ordinary shares authorized			40,000
Deferred ordinary shares par value | € / shares							€ 1
Deferred ordinary shares, shares issued and outstanding		40,000	40,000	40,000
Preferred A Shares authorized			10,000
Preferred A Shares par value | $ / shares			$ 1
Preferred A Shares, Shares Issued		10,000	10,000	10,000
Preferred A Shares, Shares Outstanding		10,000	10,000	10,000
Serial preferred shares authorized			10,000,000
Serial preferred share par value per share | $ / shares			$ 0.01
Number of holders of record of Eaton ordinary shares			12,072
Number of current and former employees who were shareholders through various Eaton plans			17,699
Employee Trust [Abstract]
Deferred compensation plan trust of shares and marketable secutities | $		$ 8	$ 5	$ 8
Quarterly dividends, per share, declared (usd per share) | $ / shares			$ 2.84	$ 2.64	$ 2.40
Antidilutive securities excluded from computation of net income per ordinary share			800,000	500,000	400,000
2016 Program [Member]
Disclosure of Repurchase Agreements [Abstract]
Share repurchase program, authorized (in shares)									2,500,000,000
Ordinary shares purchased (in shares)				13,200,000	11,500,000
Shares repurchased | $				$ 1,002	$ 850
Shares repurchased during December 2018 [Member]
Disclosure of Repurchase Agreements [Abstract]
Ordinary shares purchased (in shares)		4,300,000
Shares repurchased | $		$ 298
2019 Program [Member]
Disclosure of Repurchase Agreements [Abstract]
Share repurchase program, authorized (in shares)								5,000,000,000
Ordinary shares purchased (in shares)			12,500,000
Shares repurchased | $			$ 1,000
Forecast [Member]
Employee Trust [Abstract]
Quarterly dividends, per share, declared (usd per share) | $ / shares	$ 0.73
Dividend increase percentage over dividend paid in prior quarter	3.00%
Serial Preferred [Member]
Shareholders Equity Textuals Abstract
Serial preferred shares, shares issued and outstanding		0	0	0
Subsequent Event | Forecast [Member]
Employee Trust [Abstract]
Dividends Payable, Amount Per Share | $ / shares						$ 0.73

Equity-Based Compensation Restr

Equity-Based Compensation Restricted Stock Units and Awards Activity (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Weighted-average fair value per unit and award
Compensation expense not yet recognized related to non-vested RSUs and RSAs	$ 75
Non-vested stock options weighted-average period for total compensation expense to be recognized ( in years)	1 year 9 months 18 days
Restricted Stock Units (RSUs) [Member]
Number of restricted stock units and awards
Non-vested at January 1 (shares)	2.1
Granted (shares)	0.9
Vested (shares)	(1.2)
Forfeited (shares)	(0.1)
Non-vested at December 31 (shares)	1.7	2.1
Weighted-average fair value per unit and award
Non-vested at January 1 (usd per share)	$ 68.56
Granted (usd per share)	80.59
Vested (usd per share)	65.45
Forfeited (usd per share)	76.24
Non-vested at December 31 (usd per share)	$ 76.79	$ 68.56
Non-vested stock options weighted-average period for total compensation expense to be recognized ( in years)	2 years 3 months 18 days
Excess tax benefit for equity-based compensation	$ 3	$ 3	$ 2

Equity-Based Compensation Infor

Equity-Based Compensation Information Related to Restricted Stock Units and Awards (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Pre-tax expense for RSUs and RSAs	$ 57	$ 59	$ 66
After-tax expense for RSUs and RSAs	45	46	43
Fair value of vested RSUs and RSAs	$ 103	$ 71	$ 73

Equity-Based Compensation Perfo

Equity-Based Compensation Performance Share Units (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pretax expense for PSUs	$ 21,000,000	$ 28,000,000	$ 22,000,000
After-tax expense for PSUs	17,000,000	22,000,000	13,000,000
Total compensation cost not yet recognized, PSUs	$ 30,000,000
Non-vested stock options weighted-average period for total compensation expense to be recognized ( in years)	1 year 9 months 18 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit for equity-based compensation	$ 1,000,000	$ 0	$ 0
Performance Share Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested stock options weighted-average period for total compensation expense to be recognized ( in years)	1 year 8 months 12 days
Minimum | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of PSU Award	0.00%
Maximum | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of PSU Award	200.00%

Equity-Based Compensation Per_2

Equity-Based Compensation Performance Share Units (Market Based Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Expected volatility	21.00%	22.00%	24.00%
Risk-free interest rate	2.42%	2.38%	1.46%
Weighted-average fair value of PSUs granted	$ 92.50	$ 100.86	$ 80.07

Equity-Based Compensation Summa

Equity-Based Compensation Summary of RSUs (Details) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent payout	130.00%	116.00%
Shares vested	300,000	500,000

Equity-Based Compensation Per_3

Equity-Based Compensation Performance Share Units - Market Based (Details) shares in Millions	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at January 1 (shares) | shares	0.6
Granted (shares) | shares	0.3
Adjustment for performance results achieved | shares	0.1
Vested (shares) | shares	(0.3)
Forfeited (shares) | shares	(0.1)
Non-vested at December 31 (shares) | shares	0.6
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested at January 1 (usd per share) | $ / shares	$ 89.95
Granted (usd per share) | $ / shares	92.50
Adjustment for performance results achieved (usd per share) | $ / shares	80.07
Vested (usd per share) | $ / shares	80.07
Forfeited (usd per share) | $ / shares	90.91
Non-vested at December 31 (usd per share) | $ / shares	$ 96.14
Performance Share Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at January 1 (shares) | shares	0.1
Granted (shares) | shares	0
Vested (shares) | shares	(0.1)
Forfeited (shares) | shares	0
Non-vested at December 31 (shares) | shares	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested at January 1 (usd per share) | $ / shares	$ 56.55
Granted (usd per share) | $ / shares	0
Vested (usd per share) | $ / shares	56.55
Forfeited (usd per share) | $ / shares	0
Non-vested at December 31 (usd per share) | $ / shares	$ 0

Equity-Based Compensation Stock

Equity-Based Compensation Stock Options Fair Value Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Expected volatility (in percentage)	23.00%	26.00%	27.00%
Expected option life in years (in years)	6 years 7 months 6 days	6 years 8 months 12 days	6 years 7 months 6 days
Expected dividend yield (in percentage)	3.20%	3.00%	2.80%
Risk-free interest rate minimum (in percentage)	1.90%	2.60%	1.80%
Risk-free interest rate maximum (in percentage)	2.60%	2.90%	2.10%
Weighted-average fair value of stock options granted (in usd per share)	$ 14.08	$ 16.93	$ 15.11
Stock option vesting period (in years)	3 years
Stock option expiration date after date of grant	10 years

Equity-Based Compensation Sto_2

Equity-Based Compensation Stock Options Activity (Details) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Options
Closing price of Eaton ordinary shares on last trading day | $ / shares	$ 94.72
Weighted-average exercise price per option [Member]
Weighted-average exercise price per option
Beginning balance (usd per share) | $ / shares	65.96
Granted (usd per share) | $ / shares	80.47
Exercised (usd per share) | $ / shares	60.47
Forfeited and cancelled (usd per share) | $ / shares	74.08
Ending balance (usd per share) | $ / shares	69.95
Exercisable at December 31, 2019 | $ / shares	$ 65.59
Stock Options [Member]
Options
Outstanding at January 1, 2019, shares | shares	4.6
Granted, shares | shares	0.8
Exercised, shares | shares	(1.2)
Forfeited and cancelled, shares | shares	(0.1)
Outstanding at December 31, 2019, shares | shares	4.1
Exercisable at December 31, 2019, shares | shares	2.8
Reserved for future grants at December 31, 2019, shares | shares	9.3
Weighted-average remaining contractual life in years [Member]
Options
Outstanding at December 31, 2019	6 years 2 months 12 days
Exercisable at December 31, 2019	5 years 2 months 12 days
Aggregate Intrinsic Value [Member]
Options
Outstanding at December 31, 2019 | $	$ 102.5
Exercisable at December 31, 2019 | $	$ 82.6

Equity-Based Compensation Inf_2

Equity-Based Compensation Information Related to Stock Options (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Pre-tax expense for stock options	$ 9	$ 11	$ 11
After-tax expense for stock options	7	9	8
Proceeds from stock options exercised	67	29	66
Income tax benefit related to stock options exercised
Tax benefit classified in operating activities in the Consolidated Statements of Cash Flows	4	3	13
Intrinsic value of stock options exercised	29	17	41
Total fair value of stock options vested	$ 9	$ 11	$ 11
Stock options exercised, in millions of options	1.2	0.6	1.5
Non-vested stock option compensation expense not yet recognized	$ 10
Non-vested stock options weighted-average period for total compensation expense to be recognized ( in years)	1 year 9 months 18 days

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured on Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Summary of financial instruments recognized at fair value and fair value measurement used
Cash	$ 370	$ 283
Short-term investments	221	157
Net derivative contracts	53	14
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	370	283
Short-term investments	221	157
Net derivative contracts	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	53	14
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

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements (Details 1) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Time deposits and certificates of deposit with banks	$ 150	$ 111
Money market investments	71	46
Total short-term investments	$ 221	$ 157

Fair Value Measurements Fair _2

Fair Value Measurements Fair Value Measurements (Details Textuals) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Jul. 31, 2017
Fair Value Disclosures [Abstract]
Long-term debt and current portion of long term debt, carrying value	$ 8,067	$ 7,107
Long-term debt and current portion of long-term debt, fair value	$ 8,638	$ 7,061
Interest in business sold			50.00%
Equity method of accounting, ownership interest (in percentage)			50.00%
Investments, fair value			$ 600

Derivative Financial Instrume_3

Derivative Financial Instruments and Hedging Activities - Fixed-to-Floating Interest Rate Swaps (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Debentures due 2020 [Member]
Derivative [Line Items]
Notional amount	$ 150
Fixed interest rate received (percentage)	3.88%
Floating interest rate paid (percentage)	4.35%
Notes due 2021 [Member]
Derivative [Line Items]
Notional amount	$ 275
Fixed interest rate received (percentage)	3.47%
Floating interest rate paid (percentage)	3.97%
Debentures due 2022 [Member]
Derivative [Line Items]
Notional amount	$ 100
Fixed interest rate received (percentage)	8.10%
Floating interest rate paid (percentage)	8.13%
Senior notes due 2022 [Member]
Derivative [Line Items]
Notional amount	$ 1,400
Fixed interest rate received (percentage)	2.75%
Floating interest rate paid (percentage)	2.85%
Notes due 2023 [Member]
Derivative [Line Items]
Notional amount	$ 200
Fixed interest rate received (percentage)	3.68%
Floating interest rate paid (percentage)	3.30%
Debentures due 2024 [Member]
Derivative [Line Items]
Notional amount	$ 25
Fixed interest rate received (percentage)	7.63%
Floating interest rate paid (percentage)	4.87%
Debentures due 2029 [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate received (percentage)	7.65%
Floating interest rate paid (percentage)	5.21%
Debentures due 2034 [Member]
Derivative [Line Items]
Notional amount	$ 25
Fixed interest rate received (percentage)	5.45%
Floating interest rate paid (percentage)	2.79%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2020 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	1 month
Basis spread on variable rate (percentage)	2.12%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2021 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	1 month
Basis spread on variable rate (percentage)	1.74%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2022 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	1 month
Basis spread on variable rate (percentage)	5.90%
London Interbank Offered Rate (LIBOR) [Member] | Senior notes due 2022 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	1 month
Basis spread on variable rate (percentage)	0.58%
London Interbank Offered Rate (LIBOR) [Member] | Notes due 2023 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	1 month
Basis spread on variable rate (percentage)	1.07%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2024 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	6 months
Basis spread on variable rate (percentage)	2.48%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2029 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	6 months
Basis spread on variable rate (percentage)	2.57%
London Interbank Offered Rate (LIBOR) [Member] | Debentures due 2034 [Member]
Derivative [Line Items]
Debt instrument, term (in years)	6 months
Basis spread on variable rate (percentage)	0.28%

Derivative Financial Instrume_4

Derivative Financial Instruments and Hedging Activities - Forward Starting Floating-to-Fixed Interest Rate Swaps (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Forward Starting Floating-to-Fixed Interest Rate Swaps One [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	3.10%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Two [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	3.06%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Three [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.80%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Four [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.81%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Five [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.64%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Six [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.64%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Seven [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.30%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Eight [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	2.08%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Nine [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	1.77%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
Forward Starting Floating-to-Fixed Interest Rate Swaps Ten [Member]
Derivative [Line Items]
Notional amount	$ 50
Fixed interest rate to be paid (percentage)	1.51%
Floating interest rate to be received (percentage)	0.00%
Derivative, term of contract	3 months
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps One [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Two [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Three [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Four [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Five [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Six [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Seven [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Eight [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Nine [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Forward Starting Floating-to-Fixed Interest Rate Swaps Ten [Member]
Derivative [Line Items]
Basis spread on variable rate (percentage)	0.00%

Derivative Financial Instrume_5

Derivative Financial Instruments and Hedging Activities - Derivative Financial Instrument Recognized in the Consolidated Balance sheet (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Percentage of intercompany balance sheet exposure	100.00%
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	$ 54	$ (110)	$ 0
Other current assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	48	40
Derivatives designated as hedges
Derivative asset designated as hedging instrument	14	19
Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	63	24
Other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	13	20
Derivatives designated as hedges
Derivative liability designated as hedging instrument	11	12
Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	48	37
Non-derivative net investment hedge [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Note Payable, Noncurrent, after-tax	1,845
Foreign Currency Note Payable, Noncurrent, pre-tax		623
Designated as Hedging Instrument [Member] | Fair Value Hedging | Fixed-to-floating interest rate swaps
Derivatives designated as hedges
Notional amount	2,225	2,550
Designated as Hedging Instrument [Member] | Fair Value Hedging | 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 | Fixed-to-floating interest rate swaps | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	57	22
Designated as Hedging Instrument [Member] | Fair Value Hedging | Fixed-to-floating interest rate swaps | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0	1
Designated as Hedging Instrument [Member] | Fair Value Hedging | Fixed-to-floating interest rate swaps | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0	26
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps
Derivatives designated as hedges
Notional amount	500	100
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	0	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	3	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	42	3
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts
Derivatives designated as hedges
Notional amount	1,146	951
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	14	19
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	3	2
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	11	11
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	6	8
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts
Derivatives designated as hedges
Notional amount	9
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts | Other current assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts | Other noncurrent assets [Member]
Derivatives designated as hedges
Derivative asset designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts | Other current liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0
Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts | Other noncurrent liabilities [Member]
Derivatives designated as hedges
Derivative liability designated as hedging instrument	0
Not Designated as Hedging Instrument [Member] | Currency exchange contracts
Derivatives designated as hedges
Notional amount	4,975	3,886
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	48	40
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	13	$ 20
Not Designated as Hedging Instrument [Member] | Commodity contracts
Derivatives designated as hedges
Notional amount	3
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other current assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	0
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	$ 0
Minimum | Designated as Hedging Instrument [Member] | Fair Value Hedging | Fixed-to-floating interest rate swaps
Derivatives designated as hedges
Derivative, remaining maturity	12 months	3 months
Minimum | Designated as Hedging Instrument [Member] | Cash Flow Hedging | Floating-to-fixed interest rate swaps
Derivatives designated as hedges
Derivative, remaining maturity	13 years	34 years
Minimum | Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts
Derivatives designated as hedges
Derivative, remaining maturity	1 month	1 month
Minimum | Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts
Derivatives designated as hedges
Derivative, remaining maturity	1 month
Minimum | Not Designated as Hedging Instrument [Member] | Currency exchange contracts
Derivatives designated as hedges
Derivative, remaining maturity	1 month	1 month
Minimum | Not Designated as Hedging Instrument [Member] | Commodity contracts
Derivatives designated as hedges
Derivative, remaining maturity	1 month
Maximum | Designated as Hedging Instrument [Member] | Fair Value Hedging | Fixed-to-floating interest rate swaps
Derivatives designated as hedges
Derivative, remaining maturity	15 years	16 years
Maximum | Designated as Hedging Instrument [Member] | Fair Value Hedging | Floating-to-fixed interest rate swaps
Derivatives designated as hedges
Derivative, remaining maturity	33 years	34 years
Maximum | Designated as Hedging Instrument [Member] | Cash Flow Hedging | Currency exchange contracts
Derivatives designated as hedges
Derivative, remaining maturity	36 months	36 months
Maximum | Designated as Hedging Instrument [Member] | Cash Flow Hedging | Commodity contracts
Derivatives designated as hedges
Derivative, remaining maturity	9 months
Maximum | Not Designated as Hedging Instrument [Member] | Currency exchange contracts
Derivatives designated as hedges
Derivative, remaining maturity	12 months	12 months
Maximum | Not Designated as Hedging Instrument [Member] | Commodity contracts
Derivatives designated as hedges
Derivative, remaining maturity	1 month

Derivative Financial Instrume_6

Derivative Financial Instruments and Hedging Activities - Volume of Outstanding Commodity Contracts (Details) - Commodity contracts	12 Months Ended
	Dec. 31, 2019oztlb
Copper
Derivative [Line Items]
Derivative, outstanding commodity contract | lb	2,000,000
Copper | Minimum
Derivative [Line Items]
Derivative, term of contract	1 month
Copper | Maximum
Derivative [Line Items]
Derivative, term of contract	4 months
Gold
Derivative [Line Items]
Derivative, outstanding commodity contract | ozt	2,158
Gold | Minimum
Derivative [Line Items]
Derivative, term of contract	1 month
Gold | Maximum
Derivative [Line Items]
Derivative, term of contract	9 months

Derivative Financial Instrume_7

Derivative Financial Instruments and Hedging Activities - Amounts Recorded on Balance Sheet Related to Fixed-to-Floating Interest Rate Swaps (Details) $ in Millions	Dec. 31, 2019USD ($)
Interest Rate Swap
Derivative [Line Items]
Carrying amount of the hedged assets (liabilities)	$ (2,838)
Long-term debt
Derivative [Line Items]
Discontinued hedge, cumulative adjustment	40
Long-term debt | Interest Rate Swap
Derivative [Line Items]
Cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged asset (liabilities)	$ (97)

Derivative Financial Instrume_8

Derivative Financial Instruments and Hedging Activities - Impact of Derivative on Consolidated Statement of Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net sales	$ 21,390	$ 21,609	$ 20,404
Cost of products sold	14,338	$ 14,511	$ 13,756
Interest expense - net	236
Cash Flow Hedging | Net sales | Currency exchange contracts
Derivative [Line Items]
Gain (loss) on hedged item	7
Gain (loss) on hedging instrument	(7)
Cash Flow Hedging | Net sales | Commodity contracts
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Cash Flow Hedging | Cost of products sold | Currency exchange contracts
Derivative [Line Items]
Gain (loss) on hedged item	(12)
Gain (loss) on hedging instrument	12
Cash Flow Hedging | Cost of products sold | Commodity contracts
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Cash Flow Hedging | Interest expense - net | Currency exchange contracts
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Cash Flow Hedging | Interest expense - net | Commodity contracts
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Fair Value Hedging | Net sales | Interest Rate Swap
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Fair Value Hedging | Cost of products sold | Interest Rate Swap
Derivative [Line Items]
Gain (loss) on hedged item	0
Gain (loss) on hedging instrument	0
Fair Value Hedging | Interest expense - net | Interest Rate Swap
Derivative [Line Items]
Gain (loss) on hedged item	(62)
Gain (loss) on hedging instrument	$ 62

Derivative Financial Instrume_9

Derivative Financial Instruments and Hedging Activities - Impact of Derivatives Not Designated as Hedges (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives not designated as hedges	$ 73
Currency exchange contracts | Other income - net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives not designated as hedges	73
Commodity contracts | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives not designated as hedges	$ 0

Derivative Financial Instrum_10

Derivative Financial Instruments and Hedging Activities - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amounts recognized in accumulated other comprehensive income
Cash flow hedge gain (loss) to be reclassified within the next twelve months	$ (2)
Other income - net | Net Investment Hedging
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in other comprehensive (loss) income	15	$ 47
Gain (loss) reclassified in accumulated other comprehensive (loss) income	0	0
Total | Cash Flow Hedging
Amounts recognized in accumulated other comprehensive income
Total, gain (loss) on derivative and net investment hedge recognized in other comprehensive (loss) income	(18)	39
Total, gain (loss) on derivative and net investment hedge recognized in accumulated other comprehensive (loss) income	5	(16)
Forward Starting Floating-to-Fixed Interest Rate Swap | Interest expense - net | Cash Flow Hedging
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in other comprehensive (loss) income	(36)	(4)
Gain (loss) reclassified from Accumulated other comprehensive loss	0	0
Currency exchange contracts | Net sales and Cost of products sold | Cash Flow Hedging
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in other comprehensive (loss) income	3	(4)
Gain (loss) reclassified from Accumulated other comprehensive loss	5	(16)
Commodity contracts | Cost of products sold | Cash Flow Hedging
Amounts recognized in accumulated other comprehensive income
Gain (loss) recognized in other comprehensive (loss) income	0	0
Gain (loss) reclassified from Accumulated other comprehensive loss	$ 0	$ 0

Accounts Receivable and Inven_3

Accounts Receivable and Inventory - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable and Inventory [Abstract]
Allowance for doubtful accounts	$ 49	$ 55

Accounts Receivable and Inven_4

Accounts Receivable and Inventory - Components of Inventory (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable and Inventory [Abstract]
Raw materials	$ 986	$ 1,077
Work-in-process	640	500
Finished goods	1,179	1,208
Total inventory	$ 2,805	$ 2,785

Business Segment and Geograph_3

Business Segment and Geographic Region Information - Other Information (Details) - Net sales - Customer Concentration Risk [Member] - customer	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of major customers	0	0	0
Concentration risk, percentage	10.00%	10.00%	10.00%

Business Segment and Geograph_4

Business Segment and Geographic Region Information - Business Segment Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Segment Information
Net sales	$ 21,390	$ 21,609	$ 20,404
Segment operating profit	3,675	3,630	3,214
Amortization of intangible assets	(354)
Interest expense - net	(236)	(271)	(246)
Gain on sale of business	0	0	1,077
Arbitration decision expense	0	(275)	0
Income before income taxes	2,591	2,424	3,368
Income tax expense	378	278	382
Net income	2,213	2,146	2,986
Less net income for noncontrolling interests	(2)	(1)	(1)
Net income attributable to Eaton ordinary shareholders	2,211	2,145	2,985
Electrical Products [Member]
Business Segment Information
Net sales	7,148	7,124	6,917
Segment operating profit	1,390	1,311	1,233
Electrical Systems and Services [Member]
Business Segment Information
Net sales	6,287	6,024	5,666
Segment operating profit	1,027	896	770
Hydraulics [Member]
Business Segment Information
Net sales	2,552	2,756	2,468
Segment operating profit	286	370	288
Aerospace [Member]
Business Segment Information
Net sales	2,044	1,896	1,744
Segment operating profit	495	398	332
Vehicle [Member]
Business Segment Information
Net sales	3,038	3,489	3,326
Segment operating profit	460	611	541
eMobility [Member]
Business Segment Information
Net sales	321	320	283
Segment operating profit	17	44	50
Corporate [Member]
Business Segment Information
Amortization of intangible assets	(367)	(382)	(388)
Interest expense - net	(236)	(271)	(246)
Pension and other postretirement benefits expense	(12)	(1)	(45)
Gain on sale of business	0	0	1,077
Arbitration decision expense	0	(275)	0
Other corporate expense - net	$ (469)	$ (277)	$ (244)

Business Segment and Geograph_5

Business Segment and Geographic Region Information - Identifiable Assets, Capital Expenditures for PPE, and Depreciation of PPE by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Total assets	$ 32,805	$ 31,092	$ 32,623
Goodwill	13,456	13,328	13,568
Other intangible assets	4,638	4,846	5,265
Assets held for sale	1,377	0
Capital expenditures for property, plant and equipment	587	565	520
Depreciation of property, plant and equipment	465	473	476
Electrical Products [Member]
Segment Reporting Information [Line Items]
Total assets	2,201	2,451	2,446
Goodwill	6,090	6,562	6,678
Capital expenditures for property, plant and equipment	162	135	130
Depreciation of property, plant and equipment	126	136	138
Electrical Systems and Services [Member]
Segment Reporting Information [Line Items]
Total assets	2,532	2,243	2,141
Goodwill	4,410	4,241	4,311
Capital expenditures for property, plant and equipment	108	101	83
Depreciation of property, plant and equipment	87	85	83
Hydraulics [Member]
Segment Reporting Information [Line Items]
Total assets	1,439	1,473	1,345
Goodwill	1,199	1,212	1,257
Capital expenditures for property, plant and equipment	90	106	96
Depreciation of property, plant and equipment	66	64	61
Aerospace [Member]
Segment Reporting Information [Line Items]
Total assets	1,362	935	938
Goodwill	1,386	941	947
Capital expenditures for property, plant and equipment	47	38	37
Depreciation of property, plant and equipment	27	26	26
Vehicle [Member]
Segment Reporting Information [Line Items]
Total assets	2,145	2,289	2,367
Goodwill	291	292	294
Capital expenditures for property, plant and equipment	127	143	141
Depreciation of property, plant and equipment	102	104	109
eMobility [Member]
Segment Reporting Information [Line Items]
Total assets	141	139	136
Goodwill	80	80	81
Capital expenditures for property, plant and equipment	8	4	4
Depreciation of property, plant and equipment	5	5	5
All Segments [Member]
Segment Reporting Information [Line Items]
Total assets	9,820	9,530	9,373
Capital expenditures for property, plant and equipment	542	527	491
Depreciation of property, plant and equipment	413	420	422
Corporate [Member]
Segment Reporting Information [Line Items]
Total assets	3,514	3,388	4,417
Assets held for sale	1,377	0	0
Capital expenditures for property, plant and equipment	45	38	29
Depreciation of property, plant and equipment	$ 52	$ 53	$ 54

Business Segment and Geograph_6

Business Segment and Geographic Region Information - Geographic Region Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 21,390	$ 21,609	$ 20,404
Net property, plant and equipment	3,496	3,467	3,502
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	12,336	12,034	11,222
Net property, plant and equipment	1,821	1,898	1,872
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	941	931	942
Net property, plant and equipment	24	20	20
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,312	1,442	1,485
Net property, plant and equipment	316	286	290
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	4,311	4,553	4,394
Net property, plant and equipment	797	723	769
Asia Pacific [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2,490	2,649	2,361
Net property, plant and equipment	$ 538	$ 540	$ 551

Condensed Consolidating Finan_3

Condensed Consolidating Financial Statements (Narrative) (Details)	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
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%

Condensed Consolidating Finan_4

Condensed Consolidating Financial Statements - Consolidating Statements of Comprehensive Income (Details) - USD ($) $ in Millions	Jul. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net sales		$ 21,390	$ 21,609	$ 20,404
Cost of products sold		14,338	14,511	13,756
Selling and administrative expense		3,583	3,548	3,526
Research and development expense		606	584	584
Interest expense (income) - net		236	271	246
Gain on sale of business	$ 1,077			1,077
Arbitration decision expense		0	275	0
Other expense (income) - net		36	(4)	1
Equity in loss (earnings) of subsidiaries, net of tax		0	0	0
Intercompany expense (income) - net		0	0	0
Income before income taxes		2,591	2,424	3,368
Income tax expense (benefit)		378	278	382
Net income		2,213	2,146	2,986
Less net income for noncontrolling interests		(2)	(1)	(1)
Net income attributable to Eaton ordinary shareholders		2,211	2,145	2,985
Other comprehensive income (loss)		(145)	(741)	1,044
Total comprehensive income attributable to Eaton ordinary shareholders		2,066	1,404	4,029
Guarantors
Statement of Comprehensive Income [Abstract]
Net sales		6,995	6,875	6,563
Cost of products sold		5,073	5,012	4,840
Selling and administrative expense		780	756	768
Research and development expense		140	146	176
Interest expense (income) - net		19	15	20
Gain on sale of business				0
Arbitration decision expense			275
Other expense (income) - net		(8)	22	(76)
Equity in loss (earnings) of subsidiaries, net of tax		(2,492)	(2,867)	(5,063)
Intercompany expense (income) - net		520	1,022	794
Income before income taxes		2,963	2,494	5,104
Income tax expense (benefit)		135	28	(52)
Net income		2,828	2,466	5,156
Less net income for noncontrolling interests		0	0	0
Net income attributable to Eaton ordinary shareholders		2,828	2,466	5,156
Other comprehensive income (loss)		(109)	(765)	1,021
Total comprehensive income attributable to Eaton ordinary shareholders		2,719	1,701	6,177
Other subsidiaries
Statement of Comprehensive Income [Abstract]
Net sales		12,101	12,649	12,358
Cost of products sold		8,651	9,011	8,895
Selling and administrative expense		1,312	1,331	1,360
Research and development expense		325	287	225
Interest expense (income) - net		(29)	(18)	(20)
Gain on sale of business				516
Arbitration decision expense			0
Other expense (income) - net		40	(52)	(50)
Equity in loss (earnings) of subsidiaries, net of tax		(2,563)	(2,338)	(3,832)
Intercompany expense (income) - net		(734)	(1,331)	(1,054)
Income before income taxes		5,099	5,759	7,350
Income tax expense (benefit)		239	248	99
Net income		4,860	5,511	7,251
Less net income for noncontrolling interests		(2)	(1)	(3)
Net income attributable to Eaton ordinary shareholders		4,858	5,510	7,248
Other comprehensive income (loss)		(312)	(1,565)	2,252
Total comprehensive income attributable to Eaton ordinary shareholders		4,546	3,945	9,500
Eaton Corporation plc
Statement of Comprehensive Income [Abstract]
Net sales		0	0	0
Cost of products sold		0	0	0
Selling and administrative expense		11	10	11
Research and development expense		0	0	0
Interest expense (income) - net		0	0	0
Gain on sale of business				0
Arbitration decision expense			0
Other expense (income) - net		(12)	(29)	79
Equity in loss (earnings) of subsidiaries, net of tax		(2,423)	(2,302)	(3,644)
Intercompany expense (income) - net		213	176	569
Income before income taxes		2,211	2,145	2,985
Income tax expense (benefit)		0	0	0
Net income		2,211	2,145	2,985
Less net income for noncontrolling interests		0	0	0
Net income attributable to Eaton ordinary shareholders		2,211	2,145	2,985
Other comprehensive income (loss)		(145)	(741)	1,044
Total comprehensive income attributable to Eaton ordinary shareholders		2,066	1,404	4,029
Eaton Corporation
Statement of Comprehensive Income [Abstract]
Net sales		7,322	7,395	6,900
Cost of products sold		5,646	5,805	5,434
Selling and administrative expense		1,480	1,451	1,387
Research and development expense		141	151	183
Interest expense (income) - net		248	273	244
Gain on sale of business				561
Arbitration decision expense			0
Other expense (income) - net		16	55	48
Equity in loss (earnings) of subsidiaries, net of tax		(593)	(716)	(1,644)
Intercompany expense (income) - net		1	133	(309)
Income before income taxes		383	243	2,118
Income tax expense (benefit)		3	1	337
Net income		380	242	1,781
Less net income for noncontrolling interests		0	0	0
Net income attributable to Eaton ordinary shareholders		380	242	1,781
Other comprehensive income (loss)		(6)	(162)	104
Total comprehensive income attributable to Eaton ordinary shareholders		374	80	1,885
Consolidating adjustments
Statement of Comprehensive Income [Abstract]
Net sales		(5,028)	(5,310)	(5,417)
Cost of products sold		(5,032)	(5,317)	(5,413)
Selling and administrative expense		0	0	0
Research and development expense		0	0	0
Interest expense (income) - net		(2)	1	2
Gain on sale of business				0
Arbitration decision expense			0
Other expense (income) - net		0	0	0
Equity in loss (earnings) of subsidiaries, net of tax		8,071	8,223	14,183
Intercompany expense (income) - net		0	0	0
Income before income taxes		(8,065)	(8,217)	(14,189)
Income tax expense (benefit)		1	1	(2)
Net income		(8,066)	(8,218)	(14,187)
Less net income for noncontrolling interests		0	0	2
Net income attributable to Eaton ordinary shareholders		(8,066)	(8,218)	(14,185)
Other comprehensive income (loss)		427	2,492	(3,377)
Total comprehensive income attributable to Eaton ordinary shareholders		$ (7,639)	$ (5,726)	$ (17,562)

Condensed Consolidating Finan_5

Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 370	$ 283	$ 561	$ 543
Short-term investments	221	157
Accounts receivable - net	3,437	3,858
Intercompany accounts receivable	0	0
Inventory	2,805	2,785
Assets held for sale	1,377	0
Prepaid expenses and other current assets	518	507
Total current assets	8,728	7,590
Property, plant and equipment - net	3,496	3,467	3,502
Other noncurrent assets
Goodwill	13,456	13,328	13,568
Other intangible assets	4,638	4,846	5,265
Operating lease assets	436	0
Deferred income taxes	372	293
Investment in subsidiaries	0	0
Intercompany loans receivable	0	0
Other assets	1,679	1,568
Total assets	32,805	31,092	32,623
Current liabilities
Short-term debt	255	414
Current portion of long-term debt	248	339
Accounts payable	2,114	2,130
Intercompany accounts payable	0	0
Accrued compensation	449	457
Liabilities held for sale	325	0
Other current liabilities	1,741	1,814
Total current liabilities	5,132	5,154
Noncurrent liabilities
Long-term debt	7,819	6,768
Pension liabilities	1,462	1,304
Other postretirement benefits liabilities	328	321
Operating lease liabilities	331	0
Deferred income taxes	396	349
Intercompany loans payable	0	0
Other noncurrent liabilities	1,204	1,054
Total noncurrent liabilities	11,540	9,796
Shareholders’ equity
Eaton shareholders’ equity	16,082	16,107
Noncontrolling interests	51	35
Total equity	16,133	16,142	17,290
Total liabilities and equity	32,805	31,092
Guarantors
Current assets
Cash	0	1	13	4
Short-term investments	0	0
Accounts receivable - net	982	1,381
Intercompany accounts receivable	1,848	1,877
Inventory	672	714
Assets held for sale	1,211
Prepaid expenses and other current assets	28	29
Total current assets	4,741	4,002
Property, plant and equipment - net	563	663
Other noncurrent assets
Goodwill	5,839	6,293
Other intangible assets	2,406	2,860
Operating lease assets	31
Deferred income taxes	74	134
Investment in subsidiaries	58,610	68,196
Intercompany loans receivable	2,983	8,406
Other assets	129	115
Total assets	75,376	90,669
Current liabilities
Short-term debt	0	0
Current portion of long-term debt	242	0
Accounts payable	340	397
Intercompany accounts payable	2,275	2,864
Accrued compensation	58	67
Liabilities held for sale	232
Other current liabilities	400	386
Total current liabilities	3,547	3,714
Noncurrent liabilities
Long-term debt	1,921	945
Pension liabilities	122	122
Other postretirement benefits liabilities	80	81
Operating lease liabilities	21
Deferred income taxes	432	553
Intercompany loans payable	36,000	39,552
Other noncurrent liabilities	272	290
Total noncurrent liabilities	38,848	41,543
Shareholders’ equity
Eaton shareholders’ equity	32,981	45,412
Noncontrolling interests	0	0
Total equity	32,981	45,412
Total liabilities and equity	75,376	90,669
Other subsidiaries
Current assets
Cash	343	260	359	436
Short-term investments	221	157
Accounts receivable - net	1,995	1,976
Intercompany accounts receivable	1,683	2,159
Inventory	1,609	1,555
Assets held for sale	166
Prepaid expenses and other current assets	371	355
Total current assets	6,388	6,462
Property, plant and equipment - net	2,079	1,946
Other noncurrent assets
Goodwill	5,875	5,293
Other intangible assets	1,930	1,664
Operating lease assets	232
Deferred income taxes	279	287
Investment in subsidiaries	23,019	32,625
Intercompany loans receivable	38,671	39,757
Other assets	733	695
Total assets	79,206	88,729
Current liabilities
Short-term debt	0	26
Current portion of long-term debt	2	1
Accounts payable	1,245	1,218
Intercompany accounts payable	1,224	1,879
Accrued compensation	278	251
Liabilities held for sale	93
Other current liabilities	809	864
Total current liabilities	3,651	4,239
Noncurrent liabilities
Long-term debt	12	7
Pension liabilities	920	791
Other postretirement benefits liabilities	76	72
Operating lease liabilities	182
Deferred income taxes	195	175
Intercompany loans payable	2,081	2,830
Other noncurrent liabilities	362	373
Total noncurrent liabilities	3,828	4,248
Shareholders’ equity
Eaton shareholders’ equity	71,676	80,207
Noncontrolling interests	51	35
Total equity	71,727	80,242
Total liabilities and equity	79,206	88,729
Eaton Corporation plc
Current assets
Cash	0	1	0	1
Short-term investments	0	0
Accounts receivable - net	0	0
Intercompany accounts receivable	9	0
Inventory	0	0
Assets held for sale	0
Prepaid expenses and other current assets	0	0
Total current assets	9	1
Property, plant and equipment - net	0	0
Other noncurrent assets
Goodwill	0	0
Other intangible assets	0	0
Operating lease assets	0
Deferred income taxes	0	0
Investment in subsidiaries	17,195	16,476
Intercompany loans receivable	0	1,508
Other assets	0	0
Total assets	17,204	17,985
Current liabilities
Short-term debt	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Intercompany accounts payable	25	32
Accrued compensation	0	0
Liabilities held for sale	0
Other current liabilities	1	30
Total current liabilities	26	62
Noncurrent liabilities
Long-term debt	0	0
Pension liabilities	0	0
Other postretirement benefits liabilities	0	0
Operating lease liabilities	0
Deferred income taxes	0	0
Intercompany loans payable	1,096	1,816
Other noncurrent liabilities	0	0
Total noncurrent liabilities	1,096	1,816
Shareholders’ equity
Eaton shareholders’ equity	16,082	16,107
Noncontrolling interests	0	0
Total equity	16,082	16,107
Total liabilities and equity	17,204	17,985
Eaton Corporation
Current assets
Cash	27	21	189	102
Short-term investments	0	0
Accounts receivable - net	460	501
Intercompany accounts receivable	937	2,457
Inventory	596	592
Assets held for sale	0
Prepaid expenses and other current assets	106	109
Total current assets	2,126	3,680
Property, plant and equipment - net	854	858
Other noncurrent assets
Goodwill	1,742	1,742
Other intangible assets	302	322
Operating lease assets	173
Deferred income taxes	250	252
Investment in subsidiaries	10,610	13,101
Intercompany loans receivable	2,643	2,208
Other assets	817	758
Total assets	19,517	22,921
Current liabilities
Short-term debt	255	388
Current portion of long-term debt	4	338
Accounts payable	529	515
Intercompany accounts payable	953	1,718
Accrued compensation	113	139
Liabilities held for sale	0
Other current liabilities	531	536
Total current liabilities	2,385	3,634
Noncurrent liabilities
Long-term debt	5,886	5,814
Pension liabilities	420	391
Other postretirement benefits liabilities	172	168
Operating lease liabilities	128
Deferred income taxes	0	1
Intercompany loans payable	5,120	7,681
Other noncurrent liabilities	570	391
Total noncurrent liabilities	12,296	14,446
Shareholders’ equity
Eaton shareholders’ equity	4,836	4,841
Noncontrolling interests	0	0
Total equity	4,836	4,841
Total liabilities and equity	19,517	22,921
Consolidating adjustments
Current assets
Cash	0	0	$ 0	$ 0
Short-term investments	0	0
Accounts receivable - net	0	0
Intercompany accounts receivable	(4,477)	(6,493)
Inventory	(72)	(76)
Assets held for sale	0
Prepaid expenses and other current assets	13	14
Total current assets	(4,536)	(6,555)
Property, plant and equipment - net	0	0
Other noncurrent assets
Goodwill	0	0
Other intangible assets	0	0
Operating lease assets	0
Deferred income taxes	(231)	(380)
Investment in subsidiaries	(109,434)	(130,398)
Intercompany loans receivable	(44,297)	(51,879)
Other assets	0	0
Total assets	(158,498)	(189,212)
Current liabilities
Short-term debt	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Intercompany accounts payable	(4,477)	(6,493)
Accrued compensation	0	0
Liabilities held for sale	0
Other current liabilities	0	(2)
Total current liabilities	(4,477)	(6,495)
Noncurrent liabilities
Long-term debt	0	2
Pension liabilities	0	0
Other postretirement benefits liabilities	0	0
Operating lease liabilities	0
Deferred income taxes	(231)	(380)
Intercompany loans payable	(44,297)	(51,879)
Other noncurrent liabilities	0	0
Total noncurrent liabilities	(44,528)	(52,257)
Shareholders’ equity
Eaton shareholders’ equity	(109,493)	(130,460)
Noncontrolling interests	0	0
Total equity	(109,493)	(130,460)
Total liabilities and equity	$ (158,498)	$ (189,212)

Condensed Consolidating Finan_6

Condensed Consolidating Financial Statements - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	$ 3,451	$ 2,658	$ 2,666
Investing activities
Capital expenditures for property, plant and equipment	(587)	(565)	(520)
Cash paid for acquisitions of businesses, net of cash acquired	(1,180)	0	0
Proceeds from (payments for) from sale of business	(36)		(607)
Sales (purchases) of short-term investments - net	(70)	355	(298)
Investments in affiliates		0	0
Return of capital contributions from affiliates			0
Loans to affiliates	0	0	0
Repayments of loans from affiliates	0	0	0
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	54	(110)	0
Other - net	(47)	(78)	(6)
Net cash used in investing activities	(1,866)	(398)	(217)
Financing activities
Proceeds from borrowings	1,232	410	1,000
Payments on borrowings	(507)	(574)	(1,554)
Proceeds from borrowings from affiliates	0	0	0
Payments on borrowings from affiliates	0	0	0
Capital contributions from affiliates		0	0
Return of capital to affiliates			0
Other intercompany financing activities	0	0	0
Cash dividends paid	(1,201)	(1,149)	(1,068)
Cash dividends paid to affiliates		0	0
Exercise of employee stock options	66	29	66
Repurchase of shares	(1,029)	(1,271)	(850)
Employee taxes paid from shares withheld	(46)	(24)	(22)
Other - net	(9)	(2)	(14)
Net cash used in financing activities	(1,494)	(2,581)	(2,442)
Effect of currency on cash	(4)	43	11
Total increase (decrease) in cash	87	(278)	18
Cash at the beginning of the period	283	561	543
Cash at the end of the period	370	283	561
Guarantors
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	652	220	15
Investing activities
Capital expenditures for property, plant and equipment	(114)	(91)	(110)
Cash paid for acquisitions of businesses, net of cash acquired	(30)		(92)
Proceeds from (payments for) from sale of business	0		0
Sales (purchases) of short-term investments - net	0	0	0
Investments in affiliates		0	0
Return of capital contributions from affiliates			90
Loans to affiliates	(811)	(84)	(415)
Repayments of loans from affiliates	0	1,044	385
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	0	0
Other - net	29	23	10
Net cash used in investing activities	(926)	892	(132)
Financing activities
Proceeds from borrowings	1,232	0	0
Payments on borrowings	0	(35)	(297)
Proceeds from borrowings from affiliates	673	318	991
Payments on borrowings from affiliates	(459)	(710)	(353)
Capital contributions from affiliates		0	90
Return of capital to affiliates			0
Other intercompany financing activities	(1,162)	(692)	500
Cash dividends paid	0	0	0
Cash dividends paid to affiliates		0	(800)
Exercise of employee stock options	0	0	0
Repurchase of shares	0	0	0
Employee taxes paid from shares withheld	(5)	(5)	(4)
Other - net	(6)	0	(1)
Net cash used in financing activities	273	(1,124)	126
Effect of currency on cash	0	0	0
Total increase (decrease) in cash	(1)	(12)	9
Cash at the beginning of the period	1	13	4
Cash at the end of the period	0	1	13
Other subsidiaries
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	1,561	2,643	4,472
Investing activities
Capital expenditures for property, plant and equipment	(372)	(376)	(318)
Cash paid for acquisitions of businesses, net of cash acquired	(998)		92
Proceeds from (payments for) from sale of business	36		(269)
Sales (purchases) of short-term investments - net	(70)	355	(298)
Investments in affiliates		0	(90)
Return of capital contributions from affiliates			0
Loans to affiliates	(8,440)	(6,442)	(6,309)
Repayments of loans from affiliates	6,830	4,455	3,478
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	51	(121)
Other - net	(44)	(23)	29
Net cash used in investing activities	(3,079)	(2,152)	(3,147)
Financing activities
Proceeds from borrowings	0	22	0
Payments on borrowings	(33)	(1)	(7)
Proceeds from borrowings from affiliates	1,281	100	442
Payments on borrowings from affiliates	(741)	(924)	(87)
Capital contributions from affiliates		40	298
Return of capital to affiliates			(90)
Other intercompany financing activities	1,111	229	(1,152)
Cash dividends paid	0	0	0
Cash dividends paid to affiliates		(95)	(809)
Exercise of employee stock options	0	0	0
Repurchase of shares	0	0	0
Employee taxes paid from shares withheld	(10)	(3)	(3)
Other - net	(3)	(1)	(5)
Net cash used in financing activities	1,605	(633)	(1,413)
Effect of currency on cash	(4)	43	11
Total increase (decrease) in cash	83	(99)	(77)
Cash at the beginning of the period	260	359	436
Cash at the end of the period	343	260	359
Eaton Corporation plc
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	(78)	(26)	258
Investing activities
Capital expenditures for property, plant and equipment	0	0	0
Cash paid for acquisitions of businesses, net of cash acquired	0		0
Proceeds from (payments for) from sale of business	0		0
Sales (purchases) of short-term investments - net	0	0	0
Investments in affiliates		(4)	(190)
Return of capital contributions from affiliates			0
Loans to affiliates	0	0	0
Repayments of loans from affiliates	0	0	0
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	0	0
Other - net	0	0	0
Net cash used in investing activities	0	(4)	(190)
Financing activities
Proceeds from borrowings	0	0	0
Payments on borrowings	0	0	0
Proceeds from borrowings from affiliates	2,426	3,756	2,605
Payments on borrowings from affiliates	(185)	(1,334)	(822)
Capital contributions from affiliates		0	0
Return of capital to affiliates			0
Other intercompany financing activities	0	0	0
Cash dividends paid	(1,201)	(1,149)	(1,068)
Cash dividends paid to affiliates		0	0
Exercise of employee stock options	66	29	66
Repurchase of shares	(1,029)	(1,271)	(850)
Employee taxes paid from shares withheld	0	0	0
Other - net	0	0	0
Net cash used in financing activities	77	31	(69)
Effect of currency on cash	0	0	0
Total increase (decrease) in cash	(1)	1	(1)
Cash at the beginning of the period	1	0	1
Cash at the end of the period	0	1	0
Eaton Corporation
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	1,316	(84)	(470)
Investing activities
Capital expenditures for property, plant and equipment	(101)	(98)	(92)
Cash paid for acquisitions of businesses, net of cash acquired	(152)		0
Proceeds from (payments for) from sale of business	0		(338)
Sales (purchases) of short-term investments - net	0	0	0
Investments in affiliates		(36)	(108)
Return of capital contributions from affiliates			0
Loans to affiliates	(470)	(100)	(443)
Repayments of loans from affiliates	841	647	303
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	3	11
Other - net	(32)	(78)	(45)
Net cash used in investing activities	89	346	(47)
Financing activities
Proceeds from borrowings	0	388	1,000
Payments on borrowings	(474)	(538)	(1,250)
Proceeds from borrowings from affiliates	5,341	2,452	3,129
Payments on borrowings from affiliates	(6,286)	(3,178)	(2,904)
Capital contributions from affiliates		0	0
Return of capital to affiliates			0
Other intercompany financing activities	51	463	652
Cash dividends paid	0	0	0
Cash dividends paid to affiliates		0	0
Exercise of employee stock options	0	0	0
Repurchase of shares	0	0	0
Employee taxes paid from shares withheld	(31)	(16)	(15)
Other - net	0	(1)	(8)
Net cash used in financing activities	(1,399)	(430)	604
Effect of currency on cash	0	0	0
Total increase (decrease) in cash	6	(168)	87
Cash at the beginning of the period	21	189	102
Cash at the end of the period	27	21	189
Consolidating adjustments
Condensed Consolidating Statements of Cash Flows [Line Items]
Net cash provided by (used in) operating activities	0	(95)	(1,609)
Investing activities
Capital expenditures for property, plant and equipment	0	0	0
Cash paid for acquisitions of businesses, net of cash acquired	0		0
Proceeds from (payments for) from sale of business	0		0
Sales (purchases) of short-term investments - net	0	0	0
Investments in affiliates		40	388
Return of capital contributions from affiliates			(90)
Loans to affiliates	9,721	6,626	7,167
Repayments of loans from affiliates	(7,671)	(6,146)	(4,166)
Proceeds from (payments for) settlement of currency exchange contracts not designated as hedges - net	0	0
Other - net	0	0	0
Net cash used in investing activities	2,050	520	3,299
Financing activities
Proceeds from borrowings	0	0	0
Payments on borrowings	0	0	0
Proceeds from borrowings from affiliates	(9,721)	(6,626)	(7,167)
Payments on borrowings from affiliates	7,671	6,146	4,166
Capital contributions from affiliates		(40)	(388)
Return of capital to affiliates			90
Other intercompany financing activities	0	0	0
Cash dividends paid	0	0	0
Cash dividends paid to affiliates		95	1,609
Exercise of employee stock options	0	0	0
Repurchase of shares	0	0	0
Employee taxes paid from shares withheld	0	0	0
Other - net	0	0	0
Net cash used in financing activities	(2,050)	(425)	(1,690)
Effect of currency on cash	0	0	0
Total increase (decrease) 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