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RESTRUCTURING CHARGES
 12 Months Ended
Dec. 31, 2021
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES RESTRUCTURING CHARGES
In the second quarter of 2020, Eaton decided to undertake a multi-year restructuring program to reduce its cost structure and gain efficiencies in its business segments and at corporate in order to respond to declining market conditions brought on by the COVID-19 pandemic. Since the inception of the program, the Company has incurred charges of $292 million. These restructuring activities are expected to incur additional expenses of $28 million in 2022 primarily comprised of plant closing and other costs, resulting in total estimated charges of $320 million for the entire program.
A summary of restructuring program charges is as follows:
(In millions except per share data)20212020
Workforce reductions$21 $172 
Plant closing and other57 42 
Total before income taxes78 214 
Income tax benefit18 44 
Total after income taxes$60 $170 
Per ordinary share - diluted$0.15 $0.42 

Restructuring program charges related to the following segments:
(In millions)20212020
Electrical Americas$14 $18 
Electrical Global18 55 
Aerospace8 34 
Vehicle21 102 
eMobility1 1 
Corporate16 4 
Total
$78 $214 
A summary of liabilities related to workforce reductions, plant closing and other associated costs is as follows:
(In millions)Workforce reductionsPlant closing and otherTotal
Balance at January 1, 2020$— $— $— 
  Liability recognized172 42 214 
  Payments, utilization and translation(33)(39)(72)
Balance at December 31, 2020$139 $3 $142 
Liability recognized
21 57 78 
Payments, utilization and translation(64)(52)(116)
Balance at December 31, 2021$96 $8 $104 
These restructuring program charges were included in Cost of products sold, Selling and administrative expense, Research and development expense, or Other expense - net, as appropriate. In Business Segment Information, these restructuring program charges are treated as Corporate items. See Note 17 for additional information about business segments.