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

Annual report pursuant to Section 13 and 15(d)

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ / shares in Units, $ in Millions										3 Months Ended	12 Months Ended
	Feb. 16, 2024	Oct. 31, 2023	Oct. 02, 2023	Jun. 29, 2023	Apr. 03, 2023	Nov. 30, 2022	Aug. 03, 2022	Apr. 08, 2022	Feb. 07, 2022	Sep. 30, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Apr. 01, 2025	Sep. 30, 2024	Feb. 20, 2024	Jul. 31, 2023
Business Acquisition [Line Items]
Goodwill											$ 2,370	$ 2,499	$ 2,343
Accounts payable (principally trade)											3,951	4,260
Unsecured Debt																$ 2,250
Redeemable Noncontrolling Interest, Equity, Carrying Amount													258
Investments and advances related to equity method investees (Note 3)											1,889	1,800
Amortization expense for software and other intangibles											324	324	223
Net sales											34,102	34,065	28,074
Net assets											15,244	13,340
Hydrogenics Promissory Note, Percent Due 2024-2025
Business Acquisition [Line Items]
Unsecured Debt											110	160
Components
Business Acquisition [Line Items]
Goodwill											1,724	1,884	1,752
Investments and advances related to equity method investees (Note 3)											504	582	617
Net sales											11,679	13,409	9,736
Net assets											6,433	6,965	7,306
Accelera
Business Acquisition [Line Items]
Goodwill											494	496	495
Investments and advances related to equity method investees (Note 3)											187	25	33
Net sales											414	354	198
Net assets											1,234	$ 1,159	1,158
Engendren Corporation
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Cash paid for business acquisition	$ 65
Payments to Acquire Businesses Liabilities Paid	0
Business Combination, Consideration Transferred	65
Goodwill	33
Intangibles Assets	$ 8
Cummins France
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Cash paid for business acquisition		$ 25
Payments to Acquire Businesses Liabilities Paid		5
Business Combination, Consideration Transferred		30
Goodwill		4
Intangibles Assets		$ 0
Faurecia
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
Cash paid for business acquisition			$ 208
Payments to Acquire Businesses Liabilities Paid			0
Business Combination, Consideration Transferred			208
Goodwill			92												$ 2
Intangibles Assets			0
Accounts payable (principally trade)			30
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			52
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			32
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			90												$ 3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Current and Long-term Assets			50
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			(66)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current and Long-term Liabilities, Other			$ (50)
Hydrogenics Corporation
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				19.00%
Cash paid for business acquisition				$ 287
Payments to Acquire Businesses Liabilities Paid				48
Other Commitment				335
Goodwill				0
Intangibles Assets				$ 0
Loans Payable											$ 50						$ 175
Hydrogenics Corporation \| Scenario, Forecast
Business Acquisition [Line Items]
Unsecured Debt														$ 110
Teskid Hierro de Mexico
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired					100.00%
Cash paid for business acquisition					$ 143
Payments to Acquire Businesses Liabilities Paid					0
Business Combination, Consideration Transferred					143
Goodwill					18
Intangibles Assets					0
Accounts payable (principally trade)					$ 32
Siemens Commercial Vehicles
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired						100.00%
Cash paid for business acquisition						$ 187
Payments to Acquire Businesses Liabilities Paid						0
Business Combination, Consideration Transferred						187
Goodwill						70
Intangibles Assets						$ 106
Meritor Inc.
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired							100.00%
Cash paid for business acquisition							$ 2,613
Payments to Acquire Businesses Liabilities Paid							248
Business Combination, Consideration Transferred							2,861
Goodwill							926
Intangibles Assets							1,610
Unsecured Debt							2,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents							98
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables							640
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory							750
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment							841
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Current and Long-term Assets							322
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable							(711)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current and Long-term Liabilities, Other							$ (665)
Business Acquisition, Share Price							$ 36.50
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities							$ (277)
Repayments of Debt										$ 900
Investments and advances related to equity method investees (Note 3)							382
Defined Benefit Plan, Plan Assets, Business Combination							147
Liability, Defined Benefit Plan							(129)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt							(962)
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value							(111)
Amortization expense for software and other intangibles							142
Net sales													1,900
Income (Loss) from Subsidiaries, Net of Tax													(43)
Business Acquisition, Transaction Costs													30
Business Acquisition, Pro Forma Revenue													30,841
Business Acquisition, Pro Forma Net Income (Loss)													$ 2,196
Meritor Inc. \| Rounded Purchase Price Member
Business Acquisition [Line Items]
Business Combination, Consideration Transferred							2,900
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-Term Debt							(1,000)
Meritor Inc. \| Components
Business Acquisition [Line Items]
Goodwill							759
Net assets							3,800
Meritor Inc. \| Accelera
Business Acquisition [Line Items]
Goodwill							167
Net assets							300
Meritor Inc. \| Customer Relationships
Business Acquisition [Line Items]
Intangibles Assets							$ 960
Finite-Lived Intangible Asset, Useful Life							12 years
Meritor Inc. \| Technology-Based Intangible Assets
Business Acquisition [Line Items]
Intangibles Assets							$ 345
Finite-Lived Intangible Asset, Useful Life							8 years
Meritor Inc. \| Trade Names
Business Acquisition [Line Items]
Intangibles Assets							$ 305
Finite-Lived Intangible Asset, Useful Life							21 years
Jacobs Vehicle Systems
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired								100.00%
Cash paid for business acquisition								$ 345
Payments to Acquire Businesses Liabilities Paid								0
Business Combination, Consideration Transferred								345
Goodwill								108
Intangibles Assets								$ 164
Westport Fuel System Inc.
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired									50.00%
Cash paid for business acquisition									$ 42
Payments to Acquire Businesses Liabilities Paid									0
Business Combination, Consideration Transferred									42
Goodwill									0
Intangibles Assets									$ 20