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Acquisition Integration and Restructuring Charges
9 Months Ended
Sep. 30, 2011
Acquisition Integration and Restructuring Charges [Abstract] 
ACQUISITION INTEGRATION AND RESTRUCTURING CHARGES
ACQUISITION INTEGRATION AND RESTRUCTURING CHARGES
Acquisition Integration Charges
Eaton incurs charges related to the integration of acquired businesses. A summary of these charges follows:
 
Three months ended
September 30
 
Nine months ended
September 30
 
2011
 
2010
 
2011
 
2010
Business segment
 
 
 
 
 
 
 
Electrical Americas
$
3

 
$
—

 
$
7

 
$
2

Electrical Rest of World
—

 
6

 
1

 
20

Hydraulics
1

 
—

 
1

 
—

Aerospace
—

 
1

 
—

 
3

Total integration charges before income taxes
$
4

 
$
7

 
$
9

 
$
25

After-tax integration charges
$
2

 
$
4

 
$
6

 
$
16

Per common share
$
0.01

 
$
0.01

 
$
0.02

 
$
0.05


Charges in 2011 were related primarily to CopperLogic, Wright Line Holding and EMC Engineers. Charges in 2010 were related primarily to Moeller and Phoenixtec. These charges were included in Cost of products sold or Selling and administrative expense, as appropriate. In Note 13. Business Segment Information, the charges reduced Operating profit of the related business segment.
Workforce Reduction and Plant Closing Liabilities
The following table summarizes the liabilities related to acquisition integration, plant closing charges, and other workforce reduction actions:
 
Workforce reductions
 
Plant closing and other
 
 
 
Employees
 
Dollars
 
 
Total
Balance at January 1, 2011
327

 
$
11

 
$
5

 
$
16

Liabilities recognized
79

 
2

 
7

 
9

Utilized
(258
)
 
(7
)
 
(10
)
 
(17
)
Balance at September 30, 2011
148

 
$
6

 
$
2

 
$
8