Business Segment Information (Tables)

3 Months Ended

Mar. 31, 2012



	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

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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