Basis of Presentation

9 Months Ended

Sep. 30, 2011

Accounting Policies [Abstract]

Basis of Presentation

Note1. Basis of Presentation

In the opinion of management, the accompanying unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of Honeywell International Inc. and its consolidated subsidiaries at September 30, 2011 and the results of operations for the three and nine months ended September 30, 2011 and 2010 and cash flows for the nine months endedSeptember 30, 2011 and 2010. The results of operations for the three and nine months ended September 30, 2011 should not necessarily be taken as indicative of the results of operations that may be expected for the entire year.We have evaluated subsequent events through the date of issuance of our consolidated financial statements.

       We report our quarterly financial information using a calendar convention; that is, the first, second and third quarters are consistently reported as ending on March 31, June 30 and September 30, respectively. It has been our practice to establish actual quarterly closing dates using a predetermined “fiscal” calendar, which requires our businesses to close their books on a Saturday in order to minimize the potentially disruptive effects of quarterly closing on our business processes. The effects of this practice are generally not significant to reported results for any quarter and only exist within a reporting year. In the event that differences in actual closing dates are material to year-over-year comparisons of quarterly or year-to-date results, we provide appropriate disclosures. Our actual closing dates for the three and nine months ended September 30, 2011 and 2010 were October 1, 2011 and October 2, 2010, respectively.

       The financial information as of September 30, 2011 should be read in conjunction with the financial statements for the year ended December 31, 2010 contained in our Form 10-K filed on February 11, 2011.

       Certain prior year amounts have been reclassified to conform to current year presentation.

The Company has reported its Consumer Products Group business(CPG) as a discontinued operation as of June 30, 2011. Accordingly, the results of operations for all periods presented have been reclassified to reflect the business as a discontinued operation and the assets and liabilities of the business have been reclassified as held for sale as of December 31, 2010. The net income attributable to the non-controlling interest for the discontinued operations is insignificant.