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Acquisition Integration and Restructuring Charges
 6 Months Ended
Jun. 30, 2012
Acquisition Integration and Restructuring Charges [Abstract]  
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
June 30
 
Six months ended
June 30
 
2012
 
2011
 
2012
 
2011
Business segment
 
 
 
 
 
 
 
Electrical Americas
$
2

 
$
1

 
$
3

 
$
4

Electrical Rest of World
3

 
1

 
4

 
1

Hydraulics
3

 
—

 
4

 
—

Total business segment integration charges before income taxes
8

 
2

 
11

 
5

Corporate
8

 
—

 
8

 
—

Total integration charges before income taxes
$
16

 
$
2

 
$
19

 
$
5

After-tax integration charges
$
10

 
$
2

 
$
12

 
$
4

Per common share
$
0.03

 
$
—

 
$
0.04

 
$
0.01


Business segment charges in 2012 were related primarily to The Moeller Group, E. Begerow GmbH & Co. KG and Internormen Technology Group. Business segment 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 13. Business Segment Information, the charges reduced Operating profit of the related business segment.
Corporate charges in 2012 were related primarily to pre-acquisition transaction costs associated with the planned acquisition of Cooper. These charges were included in Selling and administrative expense. In Note 13. Business Segment Information, the charges were included in Other corporate expense-net. See Note 2 for additional information about business acquisitions.