Business Segment Information

3 Months Ended

Mar. 31, 2012

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 2011 Form 10-K.

	Three months ended March 31
	2012			2011
Net sales
Electrical Americas	$	1,087		$	964
Electrical Rest of World	651			743
Hydraulics	735			685
Aerospace	430			389
Truck	631			576
Automotive	426			446
Total net sales	$	3,960		$	3,803
Segment operating profit
Electrical Americas	$	162		$	132
Electrical Rest of World	53			70
Hydraulics	109			106
Aerospace	60			45
Truck	116			90
Automotive	44			50
Total segment operating profit	544			493
Corporate
Amortization of intangible assets	(42		)	(48		)
Interest expense-net	(28		)	(32		)
Pension and other postretirement benefits expense	(41		)	(33		)
Other corporate expense-net	(65		)	(45		)
Income before income taxes	368			335
Income tax expense	57			49
Net income	311			286
Adjustment for net loss for noncontrolling interests	—			1
Net income attributable to Eaton common shareholders	$	311		$	287