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

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2)

v2.4.0.6

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Finite Lived Intangible Assets
Intangible asset, Net	$ 369	$ 227
Amortization expense for software and other intangibles	64	57	69
Projected amortization expense
2013	77
2014	74
2015	72
2016	66
2017 - 2018	56
Software
Finite Lived Intangible Assets
Intangible asset, Gross	495	409
Less: Accumulated amortization	(218)	(191)
Intangible asset, Net	277	218
Software \| Low end of range
Finite Lived Intangible Assets
Finite lived intangible assets amortization period	3 years
Software \| High end of range
Finite Lived Intangible Assets
Finite lived intangible assets amortization period	12 years
Trademarks, patents and other
Finite Lived Intangible Assets
Intangible asset, Gross	140	44
Less: Accumulated amortization	(48)	(35)
Intangible asset, Net	$ 92	$ 9
Trademarks, patents and other \| Low end of range
Finite Lived Intangible Assets
Finite lived intangible assets amortization period	3 years
Trademarks, patents and other \| High end of range
Finite Lived Intangible Assets
Finite lived intangible assets amortization period	12 years

- Definition

Amount of amortization expense expected to be recognized during the fifth and sixth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

No definition available.

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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- Definition

Amount of amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the fourth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the third fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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- Definition

Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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