Annual report pursuant to Section 13 and 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period $ (1,821)    
Before tax amount 418 $ (634) $ (445)
Tax (expense) benefit (51) 88 110
After tax amount 367 (546) (335)
Amounts reclassified from accumulated other comprehensive income [1],[2] 74 56 50
Impact of tax legislation (Note 2) (103)    
Net current period other comprehensive income (loss) 338 (490) (285)
Balance at the end of period (1,503) (1,821)  
Impact of the Tax Cuts and Jobs Act of 2017 126    
Accumulated Other Comprehensive Loss      
Changes in accumulated other comprehensive income (loss) by component:      
Net current period other comprehensive income (loss) 318 (473) (270)
Total attributable to Cummins Inc.      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1,821) (1,348) (1,078)
Before tax amount 398 (617) (430)
Tax (expense) benefit (51) 88 110
After tax amount 347 (529) (320)
Amounts reclassified from accumulated other comprehensive income [1],[2] 74 56 50
Impact of tax legislation (Note 2) (103)    
Net current period other comprehensive income (loss) 318 (473) (270)
Balance at the end of period (1,503) (1,821) (1,348)
Impact of the Tax Cuts and Jobs Act of 2017 126    
Change in pensions and other postretirement defined benefit plans      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (685) (654) (669)
Before tax amount 73 (111) (81)
Tax (expense) benefit (36) 44 35
After tax amount 37 (67) (46)
Amounts reclassified from accumulated other comprehensive income [1],[2] 62 36 61
Impact of tax legislation (Note 2) [3] 103    
Net current period other comprehensive income (loss) (4) (31) 15
Balance at the end of period (689) (685) (654)
Foreign currency translation adjustment      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1,127) (696) (406)
Before tax amount 335 (469) (366)
Tax (expense) benefit (20) 38 76
After tax amount 315 (431) (290)
Net current period other comprehensive income (loss) 315 (431) (290)
Balance at the end of period (812) (1,127) (696)
Unrealized gain (loss) on marketable securities      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1) (2) (1)
Before tax amount 2 1  
Tax (expense) benefit 0    
After tax amount 2 1  
Amounts reclassified from accumulated other comprehensive income [1],[2]     (1)
Net current period other comprehensive income (loss) 2 1 (1)
Balance at the end of period 1 (1) (2)
Unrealized gain (loss) on derivatives      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (8) 4 (2)
Before tax amount (12) (38) 17
Tax (expense) benefit 5 6 (1)
After tax amount (7) (32) 16
Amounts reclassified from accumulated other comprehensive income [1],[2] 12 20 (10)
Net current period other comprehensive income (loss) 5 (12) 6
Balance at the end of period (3) (8) 4
Noncontrolling interests      
Changes in accumulated other comprehensive income (loss) by component:      
Before tax amount 20 (17) (15)
After tax amount 20 (17) (15)
Amounts reclassified from accumulated other comprehensive income [1],[2] 0    
Net current period other comprehensive income (loss) 20 $ (17) $ (15)
Tax Year 2016 | Accumulated Other Comprehensive Loss      
Changes in accumulated other comprehensive income (loss) by component:      
Impact of the Tax Cuts and Jobs Act of 2017 (126)    
Tax Year 2017 | Accumulated Other Comprehensive Loss      
Changes in accumulated other comprehensive income (loss) by component:      
Impact of the Tax Cuts and Jobs Act of 2017 $ 23    
[1] Amounts are net of tax.
[2] Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.
[3] Impact of tax legislation includes $(126) million related to one-time cumulative adjustments and $23 million related to 2017. See Note 2, "INCOME TAXES," to our Consolidated Financial Statements for additional information.