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RESTRUCTURING CHARGES
 3 Months Ended
Mar. 31, 2022
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 $310 million. These restructuring activities are expected to incur additional expenses of $40 million in 2022 primarily comprised of plant closing and other costs, resulting in total estimated charges of $350 million for the entire program.
A summary of restructuring program charges is as follows:
Three months ended
March 31
(In millions except for per share data)20222021
Workforce reductions$5 $2 
Plant closing and other13 14 
Total before income taxes18 16 
Income tax benefit4 4 
Total after income taxes$14 $12 
Per ordinary share - diluted$0.03 $0.03 

Restructuring program charges related to the following segments:
Three months ended
March 31
(In millions)20222021
Electrical Americas$5 $5 
Electrical Global5 2 
Aerospace3 1 
Vehicle3 6 
Corporate2 2 
Total$18 $16 

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 recognized21 57 78 
  Payments, utilization and translation(64)(52)(116)
Balance at December 31, 2021$96 $8 $104 
  Liability recognized5 13 18 
  Payments, utilization and translation(12)(14)(26)
Balance at March 31, 2022$89 $7 $96 
These restructuring program charges were included in Cost of products sold, Selling and administrative expense, Research and development expense, or Other income - net, as appropriate. In Business Segment Information, these restructuring program charges are treated as Corporate items. See Note 14 for additional information about business segments.