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RESTRUCTURING CHARGES
3 Months Ended
Mar. 31, 2017
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES
RESTRUCTURING CHARGES
During 2015, Eaton announced its commitment to undertake actions to reduce its cost structure in all business segments and at corporate. Restructuring charges incurred in the first quarter of 2017 and 2016 were $20 and $63, respectively. The charges associated with restructuring activities are anticipated to be $100 in 2017.
A summary of restructuring charges by type follows:
 
Three months ended
March 31
 
2017
 
2016
Workforce reductions
$
8

 
$
57

Plant closings and other
12

 
6

Total
$
20

 
$
63


A summary of restructuring charges by segment follows:
 
Three months ended
March 31
 
2017
 
2016
Electrical Products
$
3

 
$
17

Electrical Systems & Services
2

 
10

Hydraulics
9

 
16

Aerospace
1

 
4

Vehicle
2

 
12

Corporate
3

 
4

Total
$
20

 
$
63


A summary of liabilities related to workforce reductions, plant closings and other associated costs announced in 2015 follows:
 
Workforce reductions
 
Plant closings and other
 
Total
Balance at December 31, 2015
$
54

 
$

 
$
54

  Liability recognized
177

 
34

 
211

  Payments
(116
)
 
(13
)
 
(129
)
  Other adjustments
(2
)
 
(20
)
 
(22
)
Balance at December 31, 2016
113

 
1

 
114

Liability recognized
8

 
12

 
20

Payments
(32
)
 
(8
)
 
(40
)
Other adjustments
(3
)
 
(4
)
 
(7
)
Balance at March 31, 2017
$
86

 
$
1

 
$
87


These charges were included in Cost of products sold, Selling and administrative expenses or Other income-net, as appropriate. In Business Segment Information, the charges reduced Operating profit of the related business segment. See Note 12 for additional information about business segments.