Annual report pursuant to Section 13 and 15(d)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 3) - Assumptions and Plan Asset Targets

v3.22.4
PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 3) - Assumptions and Plan Asset Targets
 12 Months Ended
Jan. 01, 2023
Rate
Dec. 31, 2022
Rate
Dec. 31, 2021
Rate
Dec. 31, 2020
Rate
Other Postretirement Benefit Plan        
Assumptions Used in Determining the Pension Benefit Obligation        
Discount rate PBO (as a percent)   5.59% 2.75%  
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Discount rate net periodic benefit cost (as a percent)   2.93% 2.30% 3.15%
Defined Benefit Plan, Assumed Health Care Cost Trend Rates        
Annual rate of increase in the per capita cost of covered health care benefits   6.75%    
UNITED STATES        
Assumptions Used in Determining the Pension Benefit Obligation        
Discount rate PBO (as a percent)   5.55% 3.01%  
Cash balance crediting rate   4.56% 3.79%  
Compensation increase rate (as a percent)   5.35% 2.71%  
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Discount rate net periodic benefit cost (as a percent)   3.31% 2.62% 3.36%
Expected return on plan assets (as a percent)   6.50% 6.25% 6.25%
Compensation increase rate (as a percent)   2.71% 2.72% 2.73%
UNITED STATES | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   100.00%    
Asset allocation covers exposure to changes in portion of discount rate (as a percent)   100.00%    
UNITED STATES | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   100.00%    
UNITED STATES | U.S. equities | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   5.00%    
UNITED STATES | U.S. equities | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   11.00%    
UNITED STATES | Non-U.S. Equity | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   1.00%    
UNITED STATES | Non-U.S. Equity | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   9.00%    
UNITED STATES | Global Equities | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   6.00%    
UNITED STATES | Global Equities | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED STATES | Equity Securities | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   12.00%    
UNITED STATES | Equity Securities | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   20.00%    
UNITED STATES | Real Assets | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   6.00%    
UNITED STATES | Real Assets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED STATES | Private Markets | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   6.00%    
UNITED STATES | Private Markets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED STATES | Opportunistic credit | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   4.00%    
UNITED STATES | Opportunistic credit | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED STATES | Alternative Investments | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED STATES | Alternative Investments | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   39.00%    
UNITED STATES | Fixed Income Funds | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   72.00%    
UNITED STATES | Fixed Income Funds | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   41.00%    
UNITED KINGDOM        
Assumptions Used in Determining the Pension Benefit Obligation        
Discount rate PBO (as a percent)   4.99% 1.95%  
Cash balance crediting rate   0.00% 0.00%  
Compensation increase rate (as a percent)   3.75% 3.75%  
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Discount rate net periodic benefit cost (as a percent)   2.26% 1.50% 2.00%
Expected return on plan assets (as a percent)   4.01% 4.00% 4.00%
Compensation increase rate (as a percent)   3.75% 3.75% 3.75%
UNITED KINGDOM | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   100.00%    
UNITED KINGDOM | Global Equities | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   8.00%    
UNITED KINGDOM | Real Assets | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
UNITED KINGDOM | Private Markets | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   19.00%    
UNITED KINGDOM | Fixed Income Funds | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   64.00%    
Hedged Exposure to Interest Rates   15.00%    
Hedged Exposure to Inflation   30.00%    
UNITED KINGDOM | Fixed Income Funds | Meritor Inc.        
Target Allocations        
Hedged Exposure to Interest Rates   100.00%    
Hedged Exposure to Inflation   100.00%    
UNITED KINGDOM | Credit | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   4.00%    
UNITED KINGDOM | Diversified strategies | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   4.00%    
UNITED KINGDOM | Cash | Cummins        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   1.00%    
UNITED KINGDOM | Insurance | Cummins        
Target Allocations        
Hedged Exposure to Interest Rates   21.00%    
Hedged Exposure to Inflation   18.00%    
UNITED KINGDOM | Insurance | Meritor Inc.        
Target Allocations        
Hedged Exposure to Interest Rates   100.00%    
Hedged Exposure to Inflation   100.00%    
Minimum | UNITED KINGDOM | Global Equities | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   15.00%    
Minimum | UNITED KINGDOM | Real Assets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Minimum | UNITED KINGDOM | Private Markets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Minimum | UNITED KINGDOM | Fixed Income Funds | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   25.00%    
Minimum | UNITED KINGDOM | Credit | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Minimum | UNITED KINGDOM | Diversified strategies | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   25.00%    
Minimum | UNITED KINGDOM | Cash | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Maximum | UNITED KINGDOM | Global Equities | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   30.00%    
Maximum | UNITED KINGDOM | Real Assets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   15.00%    
Maximum | UNITED KINGDOM | Private Markets | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Maximum | UNITED KINGDOM | Fixed Income Funds | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   45.00%    
Maximum | UNITED KINGDOM | Credit | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   15.00%    
Maximum | UNITED KINGDOM | Diversified strategies | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   50.00%    
Maximum | UNITED KINGDOM | Cash | Meritor Inc.        
Target Allocations        
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage   0.00%    
Scenario, Forecast | Other Postretirement Benefit Plan        
Defined Benefit Plan, Assumed Health Care Cost Trend Rates        
Ultimate per capita trend rate for health care costs 5.00%      
Scenario, Forecast | UNITED STATES | Cummins        
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Expected return on plan assets (as a percent) 7.00%      
Scenario, Forecast | UNITED STATES | Meritor Inc.        
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Expected return on plan assets (as a percent) 7.00%      
Scenario, Forecast | UNITED KINGDOM        
Assumptions Used in Determining the Net Periodic Pension Cost and OPEB        
Expected return on plan assets (as a percent) 5.00%