Annual report pursuant to Section 13 and 15(d)

ACQUISITIONS (Details)

v3.8.0.1
ACQUISITIONS (Details) - USD ($)
$ in Millions
 3 Months Ended 12 Months Ended
Jan. 01, 2018
Nov. 01, 2017
Jul. 31, 2017
Dec. 05, 2016
Oct. 04, 2016
Jan. 01, 2016
Aug. 03, 2015
Jun. 29, 2015
Dec. 31, 2017
Oct. 01, 2017
Jul. 02, 2017
Apr. 02, 2017
Dec. 31, 2016
Oct. 02, 2016
Jul. 03, 2016
Apr. 03, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Jul. 31, 2017
Jul. 31, 2017
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Gain on remeasurement of pre-existing ownership interest in the acquiree company                                 $ 0 $ 15 $ 18      
Goodwill                 $ 1,082       $ 480       1,082 480 482      
Amortization of Intangible Assets                                 112 92 90      
NET SALES                 5,476 $ 5,285 $ 5,078 $ 4,589 $ 4,503 $ 4,187 $ 4,528 $ 4,291 20,428 [1] 17,509 [1] 19,110 [1]      
Brammo Inc.                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired   100.00%                                        
Cash paid for business acquisition   $ 62                                        
Payments to Acquire Businesses Liabilities Paid   0                                        
Business Combination, Consideration Transferred [2]   68                                        
Gain on remeasurement of pre-existing ownership interest in the acquiree company   0                                        
Goodwill   47                                        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [3]   $ 23                                        
Net sales prior to acquisition                                   4        
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High                 100               100          
Business Combination, Contingent Consideration, Liability                 $ 5               5          
Eaton Cummins Automated Transmission Technologies                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired     50.00%                                     50.00%
Cash paid for business acquisition [4]     $ 600                                      
Payments to Acquire Businesses Liabilities Paid                                         $ 0  
Business Combination, Consideration Transferred     600                                      
Gain on remeasurement of pre-existing ownership interest in the acquiree company     $ 0                                      
Goodwill                                         544  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [3]                                         596  
Net sales prior to acquisition [4]                                   $ 0        
Advances to Affiliate                                         20  
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net                                         1,200  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory                                         3  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment                                         58  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities                                         1  
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value                                         600  
Business Acquisition, Goodwill, Expected Tax Deductible Amount                                         31  
NET SALES                                 164          
Income (Loss) from Subsidiaries, Net of Tax                                 $ 11          
Wuxi Cummins Turbo Technologies Co. Ltd.                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired       45.00%                                    
Cash paid for business acquisition       $ 86                                    
Payments to Acquire Businesses Liabilities Paid       0                                    
Business Combination, Consideration Transferred       86                                    
Gain on remeasurement of pre-existing ownership interest in the acquiree company       0                                    
Goodwill       0                                    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill       $ 0                                    
Net sales prior to acquisition                                     0      
Cummins Pacific LLC                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired         50.00%                                  
Cash paid for business acquisition         $ 32                                  
Payments to Acquire Businesses Liabilities Paid         67                                  
Business Combination, Consideration Transferred         99                                  
Gain on remeasurement of pre-existing ownership interest in the acquiree company [5]         15                                  
Goodwill         4                                  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [3]         $ 8                                  
Net sales prior to acquisition [6]                                     391      
Cummins Northeast LLC                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired           35.00%                                
Cash paid for business acquisition           $ 12                                
Payments to Acquire Businesses Liabilities Paid           0                                
Business Combination, Consideration Transferred           12                                
Gain on remeasurement of pre-existing ownership interest in the acquiree company           0                                
Goodwill           0                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill           $ 0                                
Net sales prior to acquisition                                     $ 0      
Cummins Crosspoint LLC                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired             50.00%                              
Cash paid for business acquisition             $ 29                              
Payments to Acquire Businesses Liabilities Paid             36                              
Business Combination, Consideration Transferred             65                              
Gain on remeasurement of pre-existing ownership interest in the acquiree company [5]             10                              
Goodwill             7                              
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [3]             $ 2                              
Net sales prior to acquisition [6]                                       $ 258    
Cummins Atlantic LLC                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired             51.00%                              
Cash paid for business acquisition             $ 21                              
Payments to Acquire Businesses Liabilities Paid             28                              
Business Combination, Consideration Transferred             49                              
Gain on remeasurement of pre-existing ownership interest in the acquiree company [5]             8                              
Goodwill             5                              
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [3]             $ 6                              
Net sales prior to acquisition [6]                                       245    
Cummins Central Power LLC                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Acquisition, Percentage of Voting Interests Acquired               20.01%                            
Cash paid for business acquisition               $ 8                            
Payments to Acquire Businesses Liabilities Paid               0                            
Business Combination, Consideration Transferred               8                            
Gain on remeasurement of pre-existing ownership interest in the acquiree company               0                            
Goodwill               0                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill               $ 0                            
Net sales prior to acquisition                                       $ 0    
Maximum                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life                                 25 years          
Customer Relationships | Eaton Cummins Automated Transmission Technologies                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill                                         424  
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life     25 years                                      
Fair value inputs, Rate of Return     10.00%                                      
Fair value inputs, Customer attrition rate     3.00%                                      
Technology-Based Intangible Assets | Eaton Cummins Automated Transmission Technologies                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill                                         $ 172  
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life     15 years                                      
Fair value inputs, Rate of Return     10.00%                                      
Fair value inputs, Market royalty rate     5.00%                                      
Fair Value Inputs, Economic Depreciation Rate     7.50%                                      
Scenario, Forecast | Eaton Cummins Automated Transmission Technologies                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Finite-Lived Intangible Asset, Useful Life 5 years                                          
Scenario, Forecast | Maximum | Eaton Cummins Automated Transmission Technologies                                            
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]                                            
Amortization of Intangible Assets $ 28                                          
[1] Includes sales to nonconsolidated equity investees of $1,174 million, $1,028 million and $1,209 million for the years ended December 31, 2017, 2016 and 2015, respectively.
[2] The "Total Purchase Consideration" represents the total amount that will or is estimated to be paid to complete the acquisition. A portion of the Brammo Inc. acquisition payment has not yet been made and will be paid in future periods in accordance with the purchase contract. The Brammo Inc. acquisition contains an earnout based on future results of the acquired business and could result in a maximum contingent consideration payment of $100 million (fair value of $5 million) to the former owners.
[3] Intangible assets acquired in business combinations were mostly customer and technology related, the majority of which will be amortized over a period of`up to 25 years from the date of the acquisition.
[4] This transaction created a newly formed joint venture that we consolidated. See additional information below.
[5] All results from acquired entities (excluding Brammo Inc.) were included in segment results subsequent to the acquisition date. Previously consolidated entities were accounted for as equity transactions (EQUITY). Newly consolidated entities were accounted for as business combinations (COMB) with gains recognized based on the requirement to remeasure our pre-existing ownership to fair value in accordance with GAAP and are included in the Consolidated Statements of Income as "Other income, net. The Brammo Inc. acquisition had not yet been assigned to a reportable segment at December 31, 2017.
[6] Sales amounts are not fully incremental to our consolidated sales as the amount would be reduced by the elimination of sales to the previously unconsolidated entity.