Cummins Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)

v3.3.1.900

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($) country location	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Nature of Operations
Company owned and independent distributor locations \| location	600
Dealer locations \| location	7,200
Countries and territories located in \| country	190
Equity, royalty and interest income from investees
Prior Period Reclassification Adjustment	$ 12
Foreign Currency Translation
Foreign Currency Transaction Gain (Loss), before Tax	(18)	$ (6)	$ (27)
Supplemental Cash Flow Information
Cash payments for income taxes, net of refunds	732	659	380
Cash payments for interest, net of capitalized interest	65	65	$ 30
Activity in allowance for doubtful accounts
Allowance for doubtful accounts receivable	$ 15	$ 12
Inventory Disclosure
Percentage of total inventory values using LIFO	13.00%	14.00%
Minimum
Investments in Equity Investees
Percentage of equity method investment ownership	20.00%
Maximum
Investments in Equity Investees
Percentage of equity method investment ownership	50.00%

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The number of company-owned and independent distributor locations through which the entity serves its customers.

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