3.26.1 html 91 64 1 false 28 0 false 4 false false R1.htm 0000001 - Document - COVER Sheet http://www.cummins.com/role/COVER COVER Cover 1 false false R2.htm 0000002 - Statement - STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS (Statement) Sheet http://www.cummins.com/role/STATEMENTOFNETASSETSAVAILABLEFORBENEFITSStatement STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS (Statement) Statements 2 false false R3.htm 0000003 - Statement - STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS (Statement) Sheet http://www.cummins.com/role/STATEMENTOFCHANGESINNETASSETSAVAILABLEFORBENEFITSStatement STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS (Statement) Statements 3 false false R4.htm 0000004 - Disclosure - DESCRIPTION OF THE PLAN Sheet http://www.cummins.com/role/DESCRIPTIONOFTHEPLAN DESCRIPTION OF THE PLAN Notes 4 false false R5.htm 0000005 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://www.cummins.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 5 false false R6.htm 0000006 - Disclosure - INTEREST IN MASTER TRUST Sheet http://www.cummins.com/role/INTERESTINMASTERTRUST INTEREST IN MASTER TRUST Notes 6 false false R7.htm 0000007 - Disclosure - CUMMINS STOCK Sheet http://www.cummins.com/role/CUMMINSSTOCK CUMMINS STOCK Notes 7 false false R8.htm 0000008 - Disclosure - TAX STATUS Sheet http://www.cummins.com/role/TAXSTATUS TAX STATUS Notes 8 false false R9.htm 0000009 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://www.cummins.com/role/RELATEDPARTYTRANSACTIONS RELATED PARTY TRANSACTIONS Notes 9 false false R10.htm 0000010 - Disclosure - FAIR VALUE MEASUREMENTS Sheet http://www.cummins.com/role/FAIRVALUEMEASUREMENTS FAIR VALUE MEASUREMENTS Notes 10 false false R11.htm 0000011 - Disclosure - SCHEDULE H, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR) Sheet http://www.cummins.com/role/SCHEDULEHLINE4iSCHEDULEOFASSETSHELDATENDOFYEAR SCHEDULE H, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR) Notes 11 false false R12.htm 0000012 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://www.cummins.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 12 false false R13.htm 0000013 - Disclosure - INTEREST IN MASTER TRUST (Tables) Sheet http://www.cummins.com/role/INTERESTINMASTERTRUSTTables INTEREST IN MASTER TRUST (Tables) Tables http://www.cummins.com/role/INTERESTINMASTERTRUST 13 false false R14.htm 0000014 - Disclosure - CUMMINS STOCK (Tables) Sheet http://www.cummins.com/role/CUMMINSSTOCKTables CUMMINS STOCK (Tables) Tables http://www.cummins.com/role/CUMMINSSTOCK 14 false false R15.htm 0000015 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) Sheet http://www.cummins.com/role/FAIRVALUEMEASUREMENTSTables FAIR VALUE MEASUREMENTS (Tables) Tables http://www.cummins.com/role/FAIRVALUEMEASUREMENTS 15 false false R16.htm 0000016 - Disclosure - DESCRIPTION OF THE PLAN (Details) Sheet http://www.cummins.com/role/DESCRIPTIONOFTHEPLANDetails DESCRIPTION OF THE PLAN (Details) Details http://www.cummins.com/role/DESCRIPTIONOFTHEPLAN 16 false false R17.htm 0000017 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://www.cummins.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Details http://www.cummins.com/role/SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESPolicies 17 false false R18.htm 0000018 - Disclosure - INTEREST IN MASTER TRUST - Investments in Master Trust (Details) Sheet http://www.cummins.com/role/INTERESTINMASTERTRUSTInvestmentsinMasterTrustDetails INTEREST IN MASTER TRUST - Investments in Master Trust (Details) Details 18 false false R19.htm 0000019 - Disclosure - INTEREST IN MASTER TRUST - Net Investment Income of Master Trust (Details) Sheet http://www.cummins.com/role/INTERESTINMASTERTRUSTNetInvestmentIncomeofMasterTrustDetails INTEREST IN MASTER TRUST - Net Investment Income of Master Trust (Details) Details 19 false false R20.htm 0000020 - Disclosure - CUMMINS STOCK (Details) Sheet http://www.cummins.com/role/CUMMINSSTOCKDetails CUMMINS STOCK (Details) Details http://www.cummins.com/role/CUMMINSSTOCKTables 20 false false R21.htm 0000021 - Disclosure - FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on a Recurring Basis (Details) Sheet http://www.cummins.com/role/FAIRVALUEMEASUREMENTSAssetsMeasuredatFairValueonaRecurringBasisDetails FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on a Recurring Basis (Details) Details 21 false false R22.htm 0000022 - Disclosure - FAIR VALUE MEASUREMENTS - Assets Measured at NAV (Details) Sheet http://www.cummins.com/role/FAIRVALUEMEASUREMENTSAssetsMeasuredatNAVDetails FAIR VALUE MEASUREMENTS - Assets Measured at NAV (Details) Details 22 false false R23.htm 0000023 - Disclosure - SCHEDULE H, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Details) Sheet http://www.cummins.com/role/SCHEDULEHLINE4iSCHEDULEOFASSETSHELDATENDOFYEARDetails SCHEDULE H, LINE 4i - SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Details) Details http://www.cummins.com/role/SCHEDULEHLINE4iSCHEDULEOFASSETSHELDATENDOFYEAR 23 false false All Reports Book All Reports cmi-20260522.htm cmi-20260522.xsd cmi-20260522_cal.xml cmi-20260522_def.xml cmi-20260522_lab.xml cmi-20260522_pre.xml cmi-20260522_g1.jpg http://fasb.org/us-gaap-ebp/2026 http://xbrl.sec.gov/dei/2026 true true