Retirement Benefit Plans

6 Months Ended

Jun. 30, 2011

Compensation and Retirement Disclosure [Abstract]

RETIREMENT BENEFIT PLANS

RETIREMENT BENEFITS PLANS

The components of retirement benefits expense follow:

	Three months ended June 30
	United States pension benefit expense						Non-United States pension benefit expense						Other postretirement benefits expense
	2011			2010			2011			2010			2011		2010
Service cost	$	23		$	20		$	12		$	10		$	4	$	4
Interest cost	33			33			20			17			10		12
Expected return on plan assets	(41		)	(39		)	(18		)	(16		)	—		—
Amortization	19			13			3			2			3		2
	34			27			17			13			17		18
Settlement loss	4			4			3			—			—		—
Total expense	$	38		$	31		$	20		$	13		$	17	$	18

	Six months ended June 30
	United States pension benefit expense						Non-United States pension benefit expense						Other postretirement benefits expense
	2011			2010			2011			2010			2011		2010
Service cost	$	46		$	40		$	25		$	19		$	8	$	8
Interest cost	66			66			40			34			20		23
Expected return on plan assets	(82		)	(78		)	(36		)	(31		)	—		—
Amortization	38			26			6			4			6		5
	68			54			35			26			34		36
Settlement loss	7			9			3			—			—		—
Total expense	$	75		$	63		$	38		$	26		$	34	$	36

During the second quarter of 2011, Eaton contributed $100 into a Voluntary Employee Benefit Association trust for the pre-funding of postretirement Medicare Part D prescription drug benefits for the Company's eligible United States employees and retirees. The contribution was made as part of the Company's strategy to improve the funding of its pension and postretirement obligations. As part of that strategy, in the first quarter of 2011, the Company contributed $250 to its United States qualified pension plans.