Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details)

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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details) - USD ($)
$ in Millions
 3 Months Ended
Apr. 02, 2017
Apr. 03, 2016
Equity, royalty and interest income from investees    
Cummins share of net income $ 95 $ 64
Royalty and interest income 13 8
Equity, royalty and interest income from investees 108 72 [1]
Distribution - Komatsu Cummins Chile, Ltda.    
Equity, royalty and interest income from investees    
Cummins share of net income 7 10
Distribution - North American distributors    
Equity, royalty and interest income from investees    
Cummins share of net income   5
Manufacturing - Beijing Foton Cummins Engine Company    
Equity, royalty and interest income from investees    
Cummins share of net income 33 18
Dongfeng Cummins Engine Company Ltd [Member]    
Equity, royalty and interest income from investees    
Cummins share of net income 22 7
Manufacturing - Chongqing Cummins Engine Company, Ltd.    
Equity, royalty and interest income from investees    
Cummins share of net income 9 8
Manufacturing - All other manufacturers    
Equity, royalty and interest income from investees    
Cummins share of net income $ 24 $ 16
[1] In the second quarter of 2016, we realigned our reportable operating segments. The three months ended April 3, 2016, were revised retrospectively to conform with these changes.