Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v2.4.0.6
OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended
Mar. 31, 2013
Apr. 01, 2012
Changes in accumulated other comprehensive income (loss) by component:    
Before tax amount $ (153) $ 134
Tax (provision) benefit   (12)
After tax amount (153) 122
Amounts reclassified from accumulated other comprehensive income 6 13
Net current period other comprehensive income (loss) (147) 135
Change in pensions and other postretirement defined benefit plans
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (794) (724)
Before tax amount 5 3
Tax (provision) benefit (2) (1)
After tax amount 3 2
Amounts reclassified from accumulated other comprehensive income 16 9
Net current period other comprehensive income (loss) 19 11
Balance at the end of the period (775) (713)
Foreign currency translation adjustment
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (161) (198)
Before tax amount (154) 100
Tax (provision) benefit 1 (4)
After tax amount (153) 96
Net current period other comprehensive income (loss) (153) 96
Balance at the end of the period (314) (102)
Unrealized gain (loss) on marketable securities
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period 5 4
Before tax amount (1)  
After tax amount (1)  
Amounts reclassified from accumulated other comprehensive income (4) (1)
Net current period other comprehensive income (loss) (5) (1)
Balance at the end of the period   3
Unrealized gain (loss) on derivatives
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period   (20)
Before tax amount (6) 21
Tax (provision) benefit 1 (7)
After tax amount (5) 14
Amounts reclassified from accumulated other comprehensive income (1) 5
Net current period other comprehensive income (loss) (6) 19
Balance at the end of the period (6) (1)
Total Cummins Inc. Shareholders' Equity
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (950) (938)
Before tax amount (156) 124
Tax (provision) benefit   (12)
After tax amount (156) 112
Amounts reclassified from accumulated other comprehensive income 11 13
Net current period other comprehensive income (loss) (145) 125
Balance at the end of the period (1,095) (813)
Noncontrolling Interests
    
Changes in accumulated other comprehensive income (loss) by component:    
Before tax amount 3 10
After tax amount 3 10
Amounts reclassified from accumulated other comprehensive income (5)  
Net current period other comprehensive income (loss) $ (2) $ 10