CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $) In Millions	Total	Total Cummins Inc. Shareholders' Equity	Common Stock	Additional paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss		Treasury Stock	Common Stock Held in Trust	Unearned Compensation	Noncontrolling Interests	Comprehensive Income
BALANCE at Dec. 31, 2009	$ 4,020	$ 3,773	$ 555	$ 1,306	$ 3,575	$ (895)		$ (731)	$ (36)	$ (1)	$ 247
Comprehensive income:
Net income attributable to Cummins Inc.	749	678			678						71	749
Other comprehensive income (loss) (Note 13)	40	31				31					9	40
Total comprehensive income	789	709									80	789
Issuance of shares	5	5		5
Employee benefits trust activity	67	67		58					9
Acquisition of shares	(241)	(241)						(241)
Cash dividends on common stock	(120)	(120)			(120)
Distribution to noncontrolling interests	(23)										(23)
Stock option exercises	5	5						5
Deconsolidation of variable interest entity	(11)										(11)
Other shareholder transactions	3	1		(2)	2					1	2
BALANCE at Sep. 26, 2010	4,494	4,199	555	1,367	4,135	(864)		(967)	(27)		295
BALANCE at Jun. 27, 2010
Comprehensive income:
Net income attributable to Cummins Inc.	309	283									26
Other comprehensive income (loss) (Note 13)	105	96									9
Total comprehensive income	414	379									35
BALANCE at Sep. 26, 2010	4,494	4,199	555								295
BALANCE at Dec. 31, 2010	4,996	4,670	554	1,380	4,445	(720)		(964)	(25)		326
Comprehensive income:
Net income attributable to Cummins Inc.	1,374	1,300			1,300						74	1,374
Other comprehensive income (loss) (Note 13)	(113)	(91)				(91)					(22)	(113)
Total comprehensive income	1,261	1,209									52	1,261
Issuance of shares	13	13	1	12
Employee benefits trust activity	24	24		21					3
Acquisition of shares	(546)	(546)						(546)
Cash dividends on common stock	(178)	(178)			(178)
Distribution to noncontrolling interests	(52)										(52)
Stock option exercises	5	5						5
Other shareholder transactions	21	14		14							7
BALANCE at Sep. 25, 2011	5,544	5,211	555	1,427	5,567	(811)	[1]	(1,505)	(22)		333
BALANCE at Jun. 26, 2011
Comprehensive income:
Net income attributable to Cummins Inc.	472	452									20
Other comprehensive income (loss) (Note 13)	(188)	(166)									(22)
Total comprehensive income	284	286									(2)
BALANCE at Sep. 25, 2011	$ 5,544	$ 5,211									$ 333

[1] Comprised of defined benefit postretirement plans of $(606) million, foreign currency translation adjustments of $(190) million, unrealized loss on derivatives of $(19) million and an unrealized gain on marketable securities of $4 million