Annual report pursuant to Section 13 and 15(d)

INVESTMENTS IN EQUITY INVESTEES (Details 2)

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INVESTMENTS IN EQUITY INVESTEES (Details 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]      
Net sales $ 7,050 $ 5,654 $ 5,946
Gross margin 1,422 1,182 1,265
Net income 680 499 521
Cummins share of net income 308 260 273
Royalty and interest income 49 41 42
Equity, royalty and interest income from investees 357 301 $ 315
Current assets 3,416 2,602  
Non-current assets 1,379 1,377  
Current liabilities (2,567) (1,938)  
Non-current liabilities (237) (232)  
Net assets 1,991 1,809  
Cummins share of net assets $ 1,116 $ 927