Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended 6 Months Ended
Jun. 30, 2013
Jul. 01, 2012
Jun. 30, 2013
Jul. 01, 2012
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount $ (53) $ (200) $ (206) $ (66)
Tax (provision) benefit 12 31 12 19
After tax amount (41) (169) (194) (47)
Amounts reclassified from accumulated other comprehensive income 17 12 23 25
Net current period other comprehensive income (loss) (24) (157) (171) (22)
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 (775) (713) (794) (724)
Before tax amount 8 (1) 13 2
Tax (provision) benefit (3)   (5) (1)
After tax amount 5 (1) 8 1
Amounts reclassified from accumulated other comprehensive income 16 11 32 20
Net current period other comprehensive income (loss) 21 10 40 21
Balance at the end of the period (754) (703) (754) (703)
Foreign currency translation adjustment
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (314) (102) (161) (198)
Before tax amount (37) (162) (191) (62)
Tax (provision) benefit 13 27 14 23
After tax amount (24) (135) (177) (39)
Net current period other comprehensive income (loss) (24) (135) (177) (39)
Balance at the end of the period (338) (237) (338) (237)
Unrealized gain (loss) on marketable securities
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period   3 5 4
Before tax amount 9 2 8 2
Tax (provision) benefit (2) (1) (2) (1)
After tax amount 7 1 6 1
Amounts reclassified from accumulated other comprehensive income (2) (1) (6) (2)
Net current period other comprehensive income (loss) 5     (1)
Balance at the end of the period 5 3 5 3
Unrealized gain (loss) on derivatives
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (6) (1)   (20)
Before tax amount (11) (15) (17) 6
Tax (provision) benefit 4 5 5 (2)
After tax amount (7) (10) (12) 4
Amounts reclassified from accumulated other comprehensive income 1 2   7
Net current period other comprehensive income (loss) (6) (8) (12) 11
Balance at the end of the period (12) (9) (12) (9)
Total attributable to Cummins Inc.
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,095) (813) (950) (938)
Before tax amount (31) (176) (187) (52)
Tax (provision) benefit 12 31 12 19
After tax amount (19) (145) (175) (33)
Amounts reclassified from accumulated other comprehensive income 15 12 26 25
Net current period other comprehensive income (loss) (4) (133) (149) (8)
Balance at the end of the period (1,099) (946) (1,099) (946)
Noncontrolling interests
        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount (22) (24) (19) (14)
After tax amount (22) (24) (19) (14)
Amounts reclassified from accumulated other comprehensive income 2   (3)  
Net current period other comprehensive income (loss) $ (20) $ (24) $ (22) $ (14)