Business Segment Information

9 Months Ended

Sep. 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 September 30						Nine months ended September 30
	2011			2010			2011			2010
Net sales
Electrical Americas	$	1,074		$	967		$	3,071		$	2,663
Electrical Rest of World	755			707			2,285			1,980
Hydraulics	717			583			2,130			1,641
Aerospace	420			390			1,218			1,136
Truck	715			534			1,964			1,479
Automotive	442			390			1,348			1,153
Total net sales	$	4,123		$	3,571		$	12,016		$	10,052
Segment operating profit
Electrical Americas	$	156		$	141		$	432		$	366
Electrical Rest of World	62			81			209			183
Hydraulics	109			76			335			207
Aerospace	71			60			166			157
Truck	139			74			349			179
Automotive	62			39			167			120
Total segment operating profit	599			471			1,658			1,212
Corporate
Amortization of intangible assets	(47		)	(46		)	(143		)	(134		)
Interest expense-net	(29		)	(33		)	(92		)	(102		)
Pension and other postretirement benefits expense	(35		)	(30		)	(105		)	(91		)
Other corporate expense-net	(56		)	(57		)	(155		)	(142		)
Income before income taxes	432			305			1,163			743
Income tax expense	65			36			172			89
Net income	367			269			991			654
Less net income for noncontrolling interests	(2		)	(1		)	(3		)	(5		)
Net income attributable to Eaton common shareholders	$	365		$	268		$	988		$	649