Acquisition Integration Charges

3 Months Ended

Mar. 31, 2012

Acquisition Integration and Restructuring Charges [Abstract]

ACQUISITION INTEGRATION CHARGES

ACQUISITION INTEGRATION CHARGES

Eaton incurs charges related to the integration of acquired businesses. A summary of these charges follows:

	Three months ended March 31
	2012		2011
Business segment
Electrical Americas	$	1	$	3
Electrical Rest of World	1		—
Hydraulics	1		—
Total integration charges before income taxes	$	3	$	3
After-tax integration charges	$	2	$	2
Per common share	$	0.01	$	0.01

Charges in 2012 were related primarily to ACTOM Low Voltage, E. Begerow GmbH & Co. KG, Tuthill Coupling Group and Internormen Technology Group. Charges in 2011 were related primarily to CopperLogic, Wright Line Holding and EMC Engineers. These charges were included in Cost of products sold or Selling and administrative expense, as appropriate. In Note 12. Business Segment Information, the charges reduced Operating profit of the related business segment. See Note 2 for additional information about business acquisitions.