The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The calculated weighted-average useful life of all finite-lived intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275

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The cost of the acquired entity before working capital and related adjustments.

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The cost of the acquired entity attributable to working capital and related adjustments.

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Accounting Policies (Details 2) In Millions, unless otherwise specified	9 Months Ended			1 Months Ended	9 Months Ended	1 Months Ended
	Oct. 02, 2011 year segment M plan week	Apr. 30, 2011 Danfoss Socla S.A.S USD ($)	Apr. 30, 2011 Danfoss Socla S.A.S EUR (€)	Apr. 30, 2011 Customer relationships year	Oct. 02, 2011 Customer relationships year	Apr. 30, 2011 Trade name year
Acquisition
Aggregate consideration, gross			€ 120.0
Estimated working capital and related adjustments			3.4
Aggregate consideration, net		172.8	116.6
Purchase price allocated to goodwill		74.3
Purchase price allocated to intangible assets		$ 41.9
Estimated lives of intangible assets (in years)	12.0			10	7.5	20