CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Millions	Sep. 25, 2011	Dec. 31, 2010
Current assets
Cash and cash equivalents	$ 1,165	$ 1,023
Marketable securities (Note 6)	273	339
Total cash, cash equivalents and marketable securities	1,438	1,362
Accounts and notes receivable, net
Trade and other	2,398	1,935
Nonconsolidated equity investees	268	308
Inventories (Note 9)	2,295	1,977
Deferred income taxes	277	314
Prepaid expenses and other current assets	350	393
Total current assets	7,026	6,289
Long-term assets
Property, plant and equipment	5,131	4,927
Accumulated depreciation	(2,963)	(2,886)
Property, plant and equipment, net	2,168	2,041
Investments and advances related to equity method investees	830	734
Goodwill	346	367
Other intangible assets, net	215	222
Deferred income taxes	125	203
Other assets	628	546
Total assets	11,338	10,402
Current liabilities
Loans payable	48	82
Accounts payable (principally trade)	1,659	1,362
Current portion of accrued product warranty (Note 10)	417	421
Accrued compensation, benefits and retirement costs	481	468
Deferred revenue	208	182
Taxes payable (including taxes on income)	251	202
Other accrued expenses	678	543
Total current liabilities	3,742	3,260
Long-term liabilities
Long-term debt	665	709
Pensions	75	195
Postretirement benefits other than pensions	446	439
Other liabilities and deferred revenue	866	803
Total liabilities	5,794	5,406
Commitments and contingencies (Note 12)
Cummins Inc. shareholders' equity
Common stock, $2.50 par value, 500 shares authorized, 222.2 and 221.8 shares issued	1,982	1,934
Retained earnings	5,567	4,445
Treasury stock, at cost, 29.3 and 24.0 shares	(1,505)	(964)
Common stock held by employee benefits trust, at cost, 1.9 and 2.1 shares	(22)	(25)
Accumulated other comprehensive loss
Defined benefit postretirement plans	(606)	(646)
Other	(205)	(74)
Total accumulated other comprehensive loss	(811)	(720)
Total Cummins Inc. shareholders' equity	5,211	4,670
Noncontrolling interests	333	326
Total equity	5,544	4,996
Total liabilities and equity	$ 11,338	$ 10,402