ACQUISITION INTEGRATION CHARGES

9 Months Ended

Sep. 30, 2016

Acquisitions Integration Charges [Abstract]

ACQUISITION INTEGRATION CHARGES

ACQUISITION INTEGRATION CHARGES

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

	Three months ended September 30				Nine months ended September 30
	2016		2015		2016		2015
Electrical Products	$	1	$	5	$	2	$	17
Electrical Systems and Services	—		3		1		10
Hydraulics	—		—		—		2
Total business segments	1		8		3		29
Corporate	—		2		—		4
Total acquisition integration charges before income taxes	1		10		3		33
Income taxes	—		3		1		11
Total after income taxes	$	1	$	7	$	2	$	22
Per ordinary share - diluted	$	—	$	0.01	$	—	$	0.05

Business segment acquisition integration charges in 2016 related to the integration of Ephesus Lighting, Inc. (Ephesus) and

Oxalis Group Ltd. (Oxalis), which were acquired in 2015. The charges associated with Ephesus were included in Cost of

products sold and Selling and administrative expense, while the charges associated with Oxalis were included in Cost of

products sold. Business segment acquisition integration charges in 2015 related primarily to the integration of Cooper

Industries plc (Cooper), which was acquired in 2012. These charges were included in Cost of products sold or Selling and

administrative expense, as appropriate. In Business Segment Information, the charges reduced Operating profit of the related

business segment. See Note 14 for additional information about business segments.

Corporate acquisition integration charges in 2015 also related to the integration of Cooper. These charges were included in Selling and administrative expense. In Business Segment Information, the charges were included in Other corporate expense - net.