Annual report pursuant to Section 13 and 15(d)

INVESTMENTS IN EQUITY INVESTEES (Details)

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INVESTMENTS IN EQUITY INVESTEES (Details)
$ in Millions
 12 Months Ended
Dec. 31, 2017
USD ($)
hp
l
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
Equity, royalty and interest income from investees      
Investments and advances to equity method investees $ 1,156 $ 946 $ 975
Investment account representing cumulative undistributed income in equity investees 614    
Dividends from the unconsolidated equity investees 219 212 248
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 308 260 273
Royalty and interest income 49 41 42
Equity, royalty and interest income from investees 357 301 315
Tax Cuts and Jobs Act of 2017, Change in Tax Rate (applied to deferred tax balances), Provisional Income Tax Expense (Benefit) 152    
Proceeds from Sale of Equity Method Investments $ 0 60 0
Minimum      
Equity, royalty and interest income from investees      
Ownership percentage 20.00%    
Maximum      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Distribution - Komatsu Cummins Chile, Ltda.      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) $ 30 34 31
Distribution - North American distributors      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 0 21 33
Distribution - All other distributors      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) $ (1) 0 3
Manufacturing Entities | Maximum      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Manufacturing - Beijing Foton Cummins Engine Co., Ltd.      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Investments and advances to equity method investees $ 223 163  
Equity Method Investment, Summarized Financial Information, Net Income (Loss) $ 94 52 62
Manufacturing - Beijing Foton Cummins Engine Company (Light-Duty) | Minimum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 2.8    
Manufacturing - Beijing Foton Cummins Engine Company (Light-Duty) | Maximum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 4.5    
Manufacturing - Beijing Foton Cummins Engine Company (Heavy-Duty) | Minimum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 10.5    
Manufacturing - Beijing Foton Cummins Engine Company (Heavy-Duty) | Maximum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 11.8    
Komatsu Manufacturing Alliances      
Equity, royalty and interest income from investees      
Investments and advances to equity method investees $ 219 197  
Komatsu Manufacturing Alliances | Minimum      
Equity, royalty and interest income from investees      
Ownership percentage 20.00%    
Komatsu Manufacturing Alliances | Maximum      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Manufacturing - Dongfeng Cummins Engine Company, Ltd.      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Investments and advances to equity method investees $ 146 111  
Equity Method Investment, Summarized Financial Information, Net Income (Loss) $ 73 46 51
Manufacturing - Dongfeng Cummins Engine Company, Ltd. | Minimum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 3.9    
Power of mechanical engines (in horsepower) | hp 80    
Manufacturing - Dongfeng Cummins Engine Company, Ltd. | Maximum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 13    
Power of mechanical engines (in horsepower) | hp 680    
Manufacturing - Cummins-Scania XPI Manufacturing, LLC      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Investments and advances to equity method investees $ 87 82  
Manufacturing - Chongqing Cummins Engine Company, Ltd.      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Investments and advances to equity method investees $ 84 73  
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 41 38 41
Manufacturing - Dongfeng Cummins Emission Solutions Co. Ltd.      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) $ 13 9 6
Manufacturing - Tata Cummins, Ltd.      
Equity, royalty and interest income from investees      
Ownership percentage 50.00%    
Investments and advances to equity method investees $ 59 63  
Manufacturing - Shanghai Fleetguard Filter Co., Ltd.      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 12 10 10
Manufacturing - Cummins Westport, Inc.      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 9 [1] 11 18
Manufacturing - All other manufacturers      
Equity, royalty and interest income from investees      
Equity Method Investment, Summarized Financial Information, Net Income (Loss) 37 [1] 39 18
Other Distributors and Manufacturers      
Equity, royalty and interest income from investees      
Investments and advances to equity method investees 338 257  
Power Systems      
Equity, royalty and interest income from investees      
Investments and advances to equity method investees 164 139 188
Equity, royalty and interest income from investees $ 54 $ 42 $ 56
Power Systems | Minimum      
Equity, royalty and interest income from investees      
Capacity of mechanical engines (in liters) | l 16    
Power Systems | Cummins Olayan Energy      
Equity, royalty and interest income from investees      
Ownership percentage   49.00%  
Equity Method Investment, Amount Sold   $ 61  
Gain (Loss) on Sale of Equity Investments   17  
Proceeds from Sale of Equity Method Investments   $ 58  
Tax Cuts and Jobs Act of 2017 Impact | Manufacturing - Cummins Westport, Inc.      
Equity, royalty and interest income from investees      
Tax Cuts and Jobs Act of 2017, Change in Tax Rate (applied to deferred tax balances), Provisional Income Tax Expense (Benefit) $ 7    
Tax Cuts and Jobs Act of 2017 Impact | Manufacturing - All other manufacturers      
Equity, royalty and interest income from investees      
Tax Cuts and Jobs Act of 2017, Change in Tax Rate (applied to deferred tax balances), Provisional Income Tax Expense (Benefit) $ 32    
[1] U.S. tax legislation passed in December 2017 decreased our equity earnings at certain equity investees, including a $7 million unfavorable impact to Cummins Westport, Inc. due to the remeasurement of deferred taxes and a $32 million unfavorable impact to "All other manufacturers" due to withholding tax adjustments on foreign earnings. See Note 2, "INCOME TAXES," to our Consolidated Financial Statements for additional information.