Annual report pursuant to Section 13 and 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.6.0.2
OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period $ (1,348)    
Before tax amount (634) $ (445) $ (440)
Tax benefit (expense) 88 110 104
After tax amount (546) (335) (336)
Amounts reclassified from accumulated other comprehensive income [1],[2] 56 50 31
Net current period other comprehensive income (loss) (490) (285) (305)
Balance at the end of period (1,821) (1,348)  
Total attributable to Cummins Inc.      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1,348) (1,078) (784)
Before tax amount (617) (430) (433)
Tax benefit (expense) 88 110 104
After tax amount (529) (320) (329)
Amounts reclassified from accumulated other comprehensive income [1],[2] 56 50 35
Net current period other comprehensive income (loss) (473) (270) (294)
Balance at the end of period (1,821) (1,348) (1,078)
Change in pensions and other postretirement defined benefit plans      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (654) (669) (611)
Before tax amount (111) (81) (196)
Tax benefit (expense) 44 35 92
After tax amount (67) (46) (104)
Net current period other comprehensive income (loss) (31) 15 (58)
Balance at the end of period (685) (654) (669)
Foreign currency translation adjustment      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (696) (406) (179)
Before tax amount (469) (366) (241)
Tax benefit (expense) 38 76 14
After tax amount (431) (290) (227)
Net current period other comprehensive income (loss) (431) (290) (227)
Balance at the end of period (1,127) (696) (406)
Unrealized gain (loss) on marketable securities      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (2) (1) 7
Before tax amount 1   2
Tax benefit (expense) 0   (1)
After tax amount 1   1
Net current period other comprehensive income (loss) 1 (1) (8)
Balance at the end of period (1) (2) (1)
Unrealized gain (loss) on derivatives      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period 4 (2) (1)
Before tax amount (38) 17 2
Tax benefit (expense) 6 (1) (1)
After tax amount (32) 16 1
Net current period other comprehensive income (loss) (12) 6 (1)
Balance at the end of period (8) 4 (2)
Noncontrolling interests      
Changes in accumulated other comprehensive income (loss) by component:      
Before tax amount (17) (15) (7)
After tax amount (17) (15) (7)
Net current period other comprehensive income (loss) (17) (15) (11)
Reclassification out of accumulated other comprehensive income (loss) | Change in pensions and other postretirement defined benefit plans      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] 36 61 46
Reclassification out of accumulated other comprehensive income (loss) | Unrealized gain (loss) on marketable securities      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2]   (1) (9)
Reclassification out of accumulated other comprehensive income (loss) | Unrealized gain (loss) on derivatives      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] 20 $ (10) (2)
Reclassification out of accumulated other comprehensive income (loss) | Noncontrolling interests      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] $ 0   $ (4)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive (loss) income disclosure below for further details.