Equity (Details 1) (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended
Mar. 31, 2012	Mar. 31, 2011
Calculation of net income per common share attributable to common shareholders
Net income attributable to Eaton common shareholders	$ 311	$ 287
Weighted-average number of common shares outstanding - diluted	339.8	345.7
Less dilutive effect of stock options and restricted stock awards	4.4	5.6
Weighted-average number of common shares outstanding - basic	335.4	340.1
Net income per common share
Diluted	$ 0.91	$ 0.83
Basic	$ 0.93	$ 0.84

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.

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- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

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+ Details