Condensed Consolidated Balance Sheets (USD $) In Millions	Jun. 30, 2011	Dec. 31, 2010
Current assets
Cash	$ 282	$ 333
Short-term investments	601	838
Accounts receivable-net	2,625	2,239
Inventory	1,766	1,564
Other current assets	643	532
Total current assets	5,917	5,506
Property, plant and equipment-net	2,589	2,477
Other noncurrent assets
Goodwill	5,723	5,454
Other intangible assets	2,360	2,272
Deferred income taxes	961	1,001
Other assets	571	542
Total assets	18,121	17,252
Current liabilities
Short-term debt	101	72
Current portion of long-term debt	16	4
Accounts payable	1,534	1,408
Accrued compensation	367	465
Other current liabilities	1,385	1,284
Total current liabilities	3,403	3,233
Noncurrent liabilities
Long-term debt	3,650	3,382
Pension liabilities	1,222	1,429
Other postretirement benefits liabilities	639	743
Deferred income taxes	499	487
Other noncurrent liabilities	521	575
Total noncurrent liabilities	6,531	6,616
Shareholders' equity
Eaton shareholders' equity	8,152	7,362
Noncontrolling interests	35	41
Total equity	8,187	7,403
Total liabilities and equity	$ 18,121	$ 17,252