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

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2013

Inventories included the following:



	December 31,
In millions	2013			2012
Finished products	$	1,487		$	1,393
Work-in-process and raw materials	1,005			939
Inventories at FIFO cost	2,492			2,332
Excess of FIFO over LIFO	(111		)	(111		)
Total inventories	$	2,381		$	2,221