XML 54 R46.htm IDEA: XBRL DOCUMENT v3.10.0.1
NEW ACCOUNTING PRONOUNCEMENTS - Impact of ASUs on Segment Reporting (Detail) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales $ 6,245 $ 6,238 [1] $ 20,124 $ 18,053 [1]
Total Revenues 6,686 6,689 [1] 21,504 19,477 [1]
Operating Profit:   395   1,172
As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   6,331   18,370
Total Revenues   6,630   19,259
Operating Profit:   388   1,168
Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 6,245 6,238 20,124 18,053
Total Revenues 6,268 6,266 20,197 18,146
Operating Profit:   275   807
Industrial activities | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   6,331   18,370
Total Revenues   6,359   18,463
Operating Profit:   351   1,051
Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 0 0 0 0
Total Revenues 469 478 1,469 1,492
Adjustment Due to ASU 2016-18 | Adjustment Due to ASC        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   0   0
Total Revenues   0   0
Operating Profit:   7   17
Adjustment Due to ASU 2016-18 | Industrial activities | Adjustment Due to ASC        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   7   17
As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues   6,630   19,259
As Previously Reported | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   6,331   18,370
Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606)        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (93)   (317)
Total Revenues   59   218
Operating Profit:       (13)
Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (93)   (317)
Operating Profit:   (83)   (261)
Operating segments | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues 6,245 6,238 20,124 18,053
Operating segments | Industrial activities | Agricultural Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 2,636 2,547 8,527 7,553
Total Revenues 2,636 2,547 8,527 7,553
Operating Profit:   158   504
Operating segments | Industrial activities | Agricultural Equipment | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   208   670
Operating segments | Industrial activities | Construction Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 726 618 2,207 1,770
Total Revenues 726 618 2,207 1,770
Operating Profit:   2   (22)
Operating segments | Industrial activities | Construction Equipment | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   13   8
Operating segments | Industrial activities | Commercial Vehicles        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 2,404 2,573 7,788 7,296
Total Revenues 2,404 2,573 7,788 7,296
Operating Profit:   44   131
Operating segments | Industrial activities | Commercial Vehicles | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   59   178
Operating segments | Industrial activities | Powertrain        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales 972 1,074 3,376 3,211
Total Revenues 972 1,074 3,376 3,211
Operating Profit:   88   259
Operating segments | Industrial activities | Powertrain | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   88   260
Operating segments | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues 469 478 1,469 1,492
Operating Profit:   120   365
Operating segments | Financial services | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   120   365
Operating segments | Adjustment Due to ASU 2016-18 | Industrial activities | Agricultural Equipment | Adjustment Due to ASC        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   4   12
Operating segments | Adjustment Due to ASU 2016-18 | Industrial activities | Construction Equipment | Adjustment Due to ASC        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   2   4
Operating segments | Adjustment Due to ASU 2016-18 | Industrial activities | Commercial Vehicles | Adjustment Due to ASC        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   1   1
Operating segments | As Previously Reported | Industrial activities | Agricultural Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   2,651   7,890
Operating segments | As Previously Reported | Industrial activities | Construction Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   642   1,841
Operating segments | As Previously Reported | Industrial activities | Commercial Vehicles        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   2,537   7,203
Operating segments | As Previously Reported | Industrial activities | Powertrain        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   1,075   3,213
Operating segments | As Previously Reported | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues   409   1,205
Operating segments | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities | Agricultural Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (104)   (337)
Operating Profit:   (54)   (178)
Operating segments | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities | Construction Equipment        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (24)   (71)
Operating Profit:   (13)   (34)
Operating segments | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities | Commercial Vehicles        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   36   93
Operating Profit:   (16)   (48)
Operating segments | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities | Powertrain        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (1)   (2)
Operating Profit:       (1)
Operating segments | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues   69   287
Eliminations and other        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues (28) (27) (89) (68)
Eliminations and other | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales (493) (574) (1,774) (1,777)
Total Revenues (493) (574) (1,774) (1,777)
Operating Profit:   (17)   (65)
Eliminations and other | Industrial activities | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   (17)   (65)
Eliminations and other | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues $ (28) (27) $ (89) (68)
Eliminations and other | Financial services | As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Operating Profit:   (83)   (248)
Eliminations and other | As Previously Reported | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   (574)   (1,777)
Eliminations and other | As Previously Reported | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues   (110)   (316)
Eliminations and other | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Industrial activities        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net sales   0   0
Eliminations and other | Adjustment Due to Adoption of ASC 606 | ASU 2014-09, Revenue from Contracts with Customers (ASC 606) | Financial services        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Total Revenues   83   248
Operating Profit:   $ 83   $ 248
[1] 2017 figures have been recast following the retrospective adoption on January 1, 2018, of the updated accounting standards for revenue recognition (ASC 606) and retirement benefits accounting (ASU 2017-07).