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FORMATION OF A JOINT VENTURE	6 Months Ended
FORMATION OF A JOINT VENTURE	Jun. 30, 2017
FORMATION OF A JOINT VENTURE [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	FORMATION OF A JOINT VENTURE On July 31, 2017, Eaton and Cummins, Inc. formed a joint venture for automated transmissions for heavy-duty and medium-duty commercial vehicles. The joint venture is named Eaton Cummins Automated Transmission Technologies. Cummins, Inc. and Eaton each own 50% of the new joint venture. Eaton will account for the joint venture on the equity method of accounting. Eaton received $600 in cash from Cummins, Inc. for a 50% interest in the joint venture. The Company is currently assessing the impact of the transaction to the consolidated financial statements.