Business Segment Information

6 Months Ended

Jun. 30, 2011

Segment Reporting [Abstract]

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT 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 operating segments are Electrical Americas, Electrical Rest of World, Hydraulics, Aerospace, Truck and Automotive. For additional information regarding Eaton’s business segments, see Note 14 to the Consolidated Financial Statements contained in the 2010 Form 10-K.

EATON CORPORATION BUSINESS SEGMENT INFORMATION
	Three months ended June 30						Six months ended June 30
	2011			2010			2011			2010
Net sales
Electrical Americas	$	1,033		$	894		$	1,997		$	1,696
Electrical Rest of World	787			665			1,530			1,273
Hydraulics	728			568			1,413			1,058
Aerospace	409			370			798			746
Truck	673			492			1,249			945
Automotive	460			389			906			763
Total net sales	$	4,090		$	3,378		$	7,893		$	6,481
Segment operating profit
Electrical Americas	$	144		$	120		$	276		$	225
Electrical Rest of World	77			60			147			102
Hydraulics	120			77			226			131
Aerospace	50			48			95			97
Truck	120			59			210			105
Automotive	55			39			105			81
Total segment operating profit	566			403			1,059			741
Corporate
Amortization of intangible assets	(48		)	(43		)	(96		)	(88		)
Interest expense-net	(31		)	(34		)	(63		)	(69		)
Pension and other postretirement benefits expense	(37		)	(29		)	(70		)	(61		)
Other corporate expense-net	(54		)	(46		)	(99		)	(85		)
Income before income taxes	396			251			731			438
Income tax expense	58			22			107			53
Net income	338			229			624			385
Less net income for noncontrolling interests	(2		)	(3		)	(1		)	(4		)
Net income attributable to Eaton common shareholders	$	336		$	226		$	623		$	381