Condensed Consolidated Balance Sheets (USD $) In Millions	Sep. 30, 2011	Dec. 31, 2010
Current assets
Cash	$ 278	$ 333
Short-term investments	536	838
Accounts receivable-net	2,549	2,239
Inventory	1,769	1,564
Other current assets	601	532
Total current assets	5,733	5,506
Property, plant and equipment-net	2,537	2,477
Other noncurrent assets
Goodwill	5,571	5,454
Other intangible assets	2,253	2,272
Deferred income taxes	971	1,001
Other assets	562	542
Total assets	17,627	17,252
Current liabilities
Short-term debt	86	72
Current portion of long-term debt	321	4
Accounts payable	1,527	1,408
Accrued compensation	401	465
Other current liabilities	1,445	1,284
Total current liabilities	3,780	3,233
Noncurrent liabilities
Long-term debt	3,368	3,382
Pension liabilities	1,182	1,429
Other postretirement benefits liabilities	634	743
Deferred income taxes	456	487
Other noncurrent liabilities	461	575
Total noncurrent liabilities	6,101	6,616
Shareholders' equity
Eaton shareholders' equity	7,723	7,362
Noncontrolling interests	23	41
Total equity	7,746	7,403
Total liabilities and equity	$ 17,627	$ 17,252