XML 50 R38.htm IDEA: XBRL DOCUMENT v3.8.0.1
REVENUE RECOGNITION - Schedule of the Impact of Adoption of ASU 2014-09 (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Jan. 01, 2018
Dec. 31, 2017
Consolidated Statements of Income        
Net sales $ 5,251 $ 4,848    
Cost of products sold 3,573 3,307    
Income before income taxes 565 467    
Income tax expense 78 33    
Net income 487 434    
Net income attributable to Eaton ordinary shareholders 488 $ 434    
Assets        
Accounts receivable - net 4,005   $ 3,844 $ 3,943
Inventory 2,745     2,620
Prepaid expenses and other current assets 552   808 679
Deferred income taxes 356   254 253
Liabilities        
Other current liabilities 1,861   $ 1,905 1,872
Difference between Revenue Guidance in Effect before and after Topic 606 | Adjustment        
Consolidated Statements of Income        
Net sales (7)      
Cost of products sold (4)      
Income before income taxes (3)      
Income tax expense (1)      
Net income (2)      
Net income attributable to Eaton ordinary shareholders (2)      
Assets        
Accounts receivable - net 107      
Inventory 3      
Prepaid expenses and other current assets (139)      
Deferred income taxes (1)      
Liabilities        
Other current liabilities (30)      
Calculated under Revenue Guidance in Effect before Topic 606        
Consolidated Statements of Income        
Net sales 5,244      
Cost of products sold 3,569      
Income before income taxes 562      
Income tax expense 77      
Net income 485      
Net income attributable to Eaton ordinary shareholders 486      
Assets        
Accounts receivable - net 4,112     3,943
Inventory 2,748      
Prepaid expenses and other current assets 413     679
Deferred income taxes 355     253
Liabilities        
Other current liabilities $ 1,831     $ 1,872