Accounts, Notes, Loans and Financing Receivable, Net, Current, Total
Trade and other
Accounts payable (principally trade)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning Balance
Total accumulated other comprehensive loss
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Beginning Balance
Accumulated depreciation
Payments to Acquire Businesses, Net of Cash Acquired, Total
Acquisition of businesses, net of cash acquired
Adjustments to reconcile net income to net cash provided by operating activities
Cash and Cash Equivalents, at Carrying Value, Beginning Balance
Cash and cash equivalents
Cash and cash equivalents at beginning of year
CASH AND CASH EQUIVALENTS AT END OF PERIOD
Increase (Decrease) in Accounts and Notes Receivable
Accounts and notes receivable
Increase (Decrease) in Inventories, Total
Inventories
Proceeds from (Repayments of) Short-term Debt, Total
Net borrowings under short-term credit agreements
Changes in current assets and liabilities, net of acquisitions and dispositions:
Changes in current assets and liabilities, net of acquisitions and dispositions:
Increase (Decrease) in Accounts Payable, Total
Accounts payable
Increase (Decrease) in Accrued Liabilities, Total
Accrued expenses
Commitments and Contingencies Disclosure [Text Block]
COMMITMENTS AND CONTINGENCIES
Common Stock Issued, Employee Stock Trust
Common stock held by employee benefits trust, at cost, 3.5 and 5.1 shares
Common Stock, Shares Authorized
Common stock, shares authorized
Common Stock, Value, Issued, Beginning Balance
Common stock, $2.50 par value, 500 shares authorized, 222.1 and 221.7 shares issued
Comprehensive Income, Net of Tax, Attributable to Parent, Total
Total comprehensive income
Cost of Revenue, Total
Cost of sales
Liabilities, Current, Total
Total current liabilities
Debt, Current, Total
Current portion of long-term debt and loans payable
Long-term Debt and Capital Lease Obligations, Total
Long-term debt
REVOLVING CREDIT FACILITY [Text Block]
Deferred Compensation Equity
Depreciation, Depletion and Amortization, Nonproduction, Total
Depreciation and amortization
Derivative Instruments and Hedging Activities Disclosure [Text Block]
DERIVATIVES
Earnings Per Share, Diluted, Total
Diluted (in dollars per share)
Effect of Exchange Rate on Cash and Cash Equivalents, Total
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS
Accrued compensation, benefits and retirement costs
Share-based Compensation
Stock-based compensation expense
Net gain on disposal of property, plant and equipment
Gross Profit, Total
GROSS MARGIN
Payments for (Proceeds from) Derivatives
Cash flows from derivatives not designated as hedges
Increase (Decrease) in Other Operating Assets
Other current assets
Restructuring Costs, Total
Restructuring charges, net of cash payments (Note 5)
Intangible Assets, Net (Excluding Goodwill), Total
Other intangible assets, net
Interest Expense, Total
Interest expense
Inventory, Net, Total
Inventories (Note 7)
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures, Total
Investments and advances related to equity method investees
Liabilities and Stockholders' Equity, Total
Total liabilities and equity
Liabilities, Total
Total liabilities
Marketable Securities, Current, Total
Marketable securities
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders
Distribution to noncontrolling interests
Minority interests in income of consolidated subsidiaries
Minority interest in income of consolidated subsidiaries
Stockholders' Equity Attributable to Noncontrolling Interest, Beginning Balance
Noncontrolling interests
Net Cash Provided by (Used in) Financing Activities, Total
Net cash used in financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Provided by (Used in) Investing Activities, Total
Net cash used in investing activities
Net Cash Provided by (Used in) Operating Activities, Total
Net cash provided by operating activities
Net income
NET INCOME ATTRIBUTABLE TO CUMMINS INC.
Cash and Cash Equivalents, Period Increase (Decrease), Total
Net increase (decrease) in cash and cash equivalents
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Text Block]
RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
OPERATING EXPENSES AND INCOME
Operating Income (Loss), Total
OPERATING INCOME
Other accrued expenses
Cash Flows From Operating Activities, Other, net
Other Comprehensive Income, Defined Benefit Plans Adjustment, Net of Tax, Total
Other comprehensive income (loss):
Other Comprehensive Income, Minimum Pension Liability Net Adjustment, Net of Tax
Other Comprehensive Income, Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax
Other Comprehensive Income, Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax
Payments for (Proceeds from) Other Investing Activities
Other, net
Proceeds from (Payments for) Other Financing Activities
Other, net
Other Nonoperating Income (Expense), Total
Other income (expense), net
Payments of Dividends, Total
Dividend payments on common stock
Pension contributions
Pension Expense
Pension expense, net of pension contributions (Note 6)
Pension and Other Postretirement Benefits Disclosure [Text Block]
PENSION AND OTHER POSTRETIREMENT BENEFITS
Other Postretirement Benefit Expense
Other post-retirement benefits expense, net of cash payments (Note 6)
Proceeds from Issuance or Sale of Equity
Proceeds from Issuance of Long-term Debt, Total
Proceeds from borrowings
Proceeds from Sale and Maturity of Marketable Securities, Total
Investments in marketable securities - liquidations
Proceeds from Sale of Productive Assets, Total
Proceeds from disposals of property, plant and equipment
Proceeds from Sale of Equity Method Investments
Proceeds from the sale of an equity investment
Product Warranty Disclosure [Text Block]
PRODUCT WARRANTY LIABILITY
Property, Plant and Equipment, Gross, Beginning Balance
Property, plant and equipment
Property, Plant and Equipment, Net, Beginning Balance
Property, plant and equipment, net
Payments to Acquire Equity Method Investments
Investments in and advances to equity investees
Purchases of other investments
Payments to Acquire Other Investments
Payments to Acquire Property, Plant, and Equipment, Total
Capital expenditures
Due from Related Parties, Current, Total
Nonconsolidated equity investees
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities, Total
Payments on borrowings and capital lease obligations
Payments for Repurchase of Common Stock
Repurchases of common stock
Payments to Noncontrolling Interests
Distributions to noncontrolling interests
Restructuring Charges, Total
Restructuring and other charges (Note 5)
Restructuring and Related Activities Disclosure [Text Block]
RESTRUCTURING AND OTHER CHARGES
Retained Earnings (Accumulated Deficit), Beginning Balance
Retained earnings
Sales Revenue, Net, Total
NET SALES (a)
Inventory Disclosure [Text Block]
INVENTORIES
SUBSEQUENT EVENTS [Text Block]
Segment Reporting Disclosure [Text Block]
OPERATING SEGMENTS
Selling, General and Administrative Expense, Total
Selling, general and administrative expenses
Payments to Develop Software
Investments in internal use software
Assets, Current, Total
Total current assets
Treasury Stock
Current portion of accrued product warranty
Weighted Average Number of Shares Outstanding, Diluted, Total
Diluted (in shares)
Weighted Average Number of Shares Outstanding, Basic, Total
Basic (in shares)
Common Stock
Research and Development Expense, Total
Research, development and engineering expenses
Assets, Total
Total assets
Investment Income, Interest
Interest income
Common Stock, Shares Held in Employee Trust, Shares
Common stock, shares held by employee benefits trust, at cost
Common Stock, Dividends, Per Share, Declared
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)
Deferred Tax Assets, Net, Noncurrent, Total
Deferred income taxes
Deferred Tax Assets, Net, Current, Beginning Balance
Deferred income taxes
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions, Total
Equity in income of investees, net of dividends
Fair Value Disclosures [Text Block]
FAIR VALUE OF FINANCIAL INSTRUMENTS
Treasury Stock, Value, Beginning Balance
Treasury stock, at cost, 20.3 and 20.4 shares
Accumulated Other Comprehensive Income (Loss), Defined Benefit Pension and Other Postretirement Plans, Net of Tax, Beginning Balance
Defined benefit postretirement plans
Earnings Per Share, Basic, Total
Basic (in dollars per share)
Excess Tax Benefit from Share-based Compensation, Financing Activities
Excess tax (deficiencies) benefits on stock-based awards
Excess Tax Benefit from Share-based Compensation, Operating Activities
Excess tax deficiencies (benefits) on stock-based awards
Stock splits
Common Stock, Shares, Issued, Total
Common stock, shares issued
Other Assets, Noncurrent, Total
Other assets
EARNINGS PER COMMON SHARE ATTRIBUTABLE TO CUMMINS INC.
Increase (Decrease) in Other Operating Liabilities
Changes in long-term liabilities
Insured Event, (Gain) Loss
Deferred Income Taxes and Tax Credits, Total
Deferred income taxes
Common Stock, Par or Stated Value Per Share
Common stock, par value (in dollars per share)
Treasury Stock, Shares, Beginning Balance
Treasury stock, shares
Other Comprehensive Income, Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
Unearned ESOP Shares
Unearned compensation
Income Tax Expense (Benefit), Total
Income tax expense
Pensions and other postretirement benefits
FLOOD DAMAGE [Text Block]
Additional paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Loss
Goodwill, Beginning Balance
Goodwill
Stock Issued During Period, Value, Stock Options Exercised
Stock option exercises
Cash dividends on common stock
Cash dividends on common stock
Flood damage expenses (Note 12)
Treasury Stock, Value, Acquired, Cost Method
Acquisition of shares
Commitments and contingencies (Note 8)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total
NET INCOME
Net income
Net Income (Loss) Attributable to Noncontrolling Interest, Total
Less: net income attributable to noncontrolling interests
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance
Total equity
BALANCE
BALANCE
Prepaid expenses and other current assets
Accounts Payable, Current
Accounts payable (principally trade)
Employee-related Liabilities, Current
Accrued compensation, benefits and retirement costs
Noncontrolling Interests
Total Cummins Inc. Shareholders' Equity
Commitments and Contingencies
Commitments and contingencies (Note 9)
Dividends, Common Stock, Cash
Cash dividends on common stock
Adjustments to reconcile net income to net cash provided by operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities, Other
Other, net
Nature of Operations [Text Block]
NATURE OF OPERATIONS
Other Accrued Liabilities, Current
Other accrued expenses
Product Warranty Accrual, Current
Current portion of accrued product warranty (Note 8)
Defined Benefit Pension Plan, Liabilities, Noncurrent
Pensions
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent
Postretirement benefits other than pensions
Effect of changing pension plan measurement date pursuant to SFAS No. 158
Prepaid expenses and other current assets
Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer (Prepaid Expenses), and the aggregate carrying amount, as of the balance sheet date, of current assets not separately disclosed in the balance sheet due to materiality considerations. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer) (Other Current Assets).
Prepaid Expenses and Other Current Assets
Other liabilities and deferred revenue
Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet due to materiality considerations. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer) (Other Liabilities), and the total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such after one year or beyond the normal operating cycle, if longer (Deferred Revenue).
Other Liabilities and Deferred Revenue
Other
Accumulated change in equity from transactions and other events and circumstances from nonowner sources, net of tax effect, at fiscal year-end, not otherwise defined in the taxonomy.
Accumulated Other Comprehensive Income (Loss), Other
Other Operating Income (Expense), Net
The total amount of other operating income, not previously categorized, from items that are associated with the entity's normal revenue producing operation, net of the total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.
Other operating income (expense), net
OPERATING EXPENSES AND INCOME
Common stock held in trust member for Stmt of Shareholders Equity.
Common Stock Held in Trust
Unearned compensation member for Statement of Shareholders Equity.
Unearned Compensation
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Notes to Consolidated Financial Statements [Abstract]
Basis of Presentation [Text Block]
The statements reflect all adjustments which are necessary for a fair statement of the results of operations, financial position and cash flows. All such adjustments are of a normal recurring nature. The statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) and in accordance with accounting principles generally accepted in the United States of America (GAAP).
BASIS OF PRESENTATION
Equity, Royalty and Interest Income from Investees [Text Block]
Provides detail by major equity investee of the total of the amount of equity in earnings of unconsolidated subsidiaries and 50 percent or less owned persons and shows the detail amount relating to royalty and interest income.
EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES
Equity, Royalty and Interest Income From Investees
The total of the amount of equity in earnings, royalty income and interest income of unconsolidated subsidiaries and 50 percent or less owned persons.
Equity, royalty and interest income from investees (Note 4)
Income Before Income Taxes and Noncontrolling Interests
Sum of operating profit and nonoperating income (expense) before income taxes and noncontrolling interests.
INCOME BEFORE INCOME TAXES
Unrealized Gain (Loss) on Translation and Hedging Activities
The (increase) decrease in the market value of derivative instruments, including options, swaps, futures, and forward contracts, which were included in earnings in the period (Derivatives) combined with the aggregate unrealized foreign currency transaction gain or loss (pretax) included in determining net income for the reporting period. Represents the aggregate of gains and losses on transactions that are unsettled as of the balance sheet date, which is therefore an adjustment to reconcile income (loss) from continuing operations to net cash provided by (used in) continuing operations. (Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements.) (Foreign Currency)
Translation and hedging activities
Effect on Changing Pension Plan Measurement Date Pursuant to SFAS No. 158, Total Equity Impact
Adjustment decreasing (increasing) total equity due to a change in the measurement date for a defined benefit pension and other postretirement plan in the initial application of the measurement provision of SFAS 158.
Effect of changing pension plan measurement date
Document and Entity Information
Stock Issued During Period Value, New Issues and Treasury Stock Reissued
Value of new stock issued during the period and the Value of treasury stock reissued during the period. Upon reissuance, common stock is outstanding.
Issuance of shares
Conversion to Capital Lease
Conversion to capital lease (Note 12)
A lease agreement with a third party trust accounted for as a noncontrolling interest was amended, removing the noncontrolling interest. This element represents the removal of the noncontrolling interest.
LEASE AMENDMENT AND EXTENSION
Lease Amendment and Extension [Text Block]
Description of a lease amendment which removes a trust from accounting treatment as a noncontrolling interest and reclassifies the lease as a capital lease on the balance sheet.
CASH FLOWS FROM OPERATING ACTIVITIES
Statement [Table]
Statement [Line Items]
Changes in Equity:
Stockholders' Equity Attributable to Parent, Beginning Balance
Total Cummins Inc. shareholders' equity
Statement, Equity Components [Axis]
STATEMENTS OF INCOME
BALANCE SHEETS
ASSETS
LIABILITIES
Current assets
Long-term assets
Current liabilities
Long-term liabilities
EQUITY
Cummins Inc. shareholders' equity
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated other comprehensive loss
Accounts and notes receivable, net
STATEMENTS OF CASH FLOWS
CASH FLOWS FROM FINANCING ACTIVITIES
STATEMENTS OF CHANGES IN EQUITY
Comprehensive income:
Comprehensive Income
Equity Component [Domain]
Proceeds from sale of common stock held by employee benefit trust
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Excluding Stock Options
Other comprehensive income (loss) (Note 13)
Other Comprehensive Income (Loss), Net of Tax
Purchase of equity from noncontrolling interests
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests
COMPREHENSIVE INCOME
Comprehensive Income Note [Text Block]
Derivative Instruments and Fair Value Disclosures [Text Block]
DERIVATIVES AND FAIR VALUE OF FINANCIAL INSTRUMENTS
This element can be used to disclose the entity's entire derivative instrument and fair value measurement.
WEIGHTED AVERAGE SHARES OUTSTANDING
Stockholders' Equity, Other
Other shareholder transactions
Stockholders' Equity, Period Increase (Decrease)
Employee Benefits Trust Activity
Employee benefits trust activity
Cost and gain on allocation of shares from employee benefit trust shares to fund employee benefits.
Incremental Common Shares Attributable to Share-based Payment Arrangements
Dilutive effect of stock compensation awards (in shares)
Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest
Total comprehensive income
Revenue from Related Parties
Sales to nonconsolidated equity investees
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax
Unrealized gain on marketable securities
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax
Unrealized loss on derivatives