Annual report pursuant to Section 13 and 15(d)

QUARTERLY FINANCIAL INFORMATION DISCLOSURE (unaudited) (Details)

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QUARTERLY FINANCIAL INFORMATION DISCLOSURE (unaudited) (Details)
$ / shares in Units, $ in Millions
 3 Months Ended 12 Months Ended
Dec. 31, 2017
USD ($)
$ / shares
Oct. 01, 2017
USD ($)
$ / shares
Jul. 02, 2017
USD ($)
$ / shares
Apr. 02, 2017
USD ($)
$ / shares
Dec. 31, 2016
USD ($)
$ / shares
Oct. 02, 2016
USD ($)
$ / shares
Jul. 03, 2016
USD ($)
$ / shares
Apr. 03, 2016
USD ($)
$ / shares
Dec. 31, 2015
$ / shares
Sep. 27, 2015
$ / shares
Jun. 28, 2015
$ / shares
Mar. 29, 2015
$ / shares
Dec. 31, 2017
USD ($)
$ / shares
Dec. 31, 2016
USD ($)
$ / shares
Dec. 31, 2015
USD ($)
$ / shares
Effect of Fourth Quarter Events [Line Items]                              
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]
Gross Profit 1,374 1,339 1,249 1,128 1,120 1,079 1,197 1,056         5,090 4,452 4,947
NET INCOME ATTRIBUTABLE TO CUMMINS INC. $ (274) [2] $ 453 $ 424 $ 396 $ 378 $ 289 $ 406 $ 321         $ 999 $ 1,394 $ 1,399
Basic (in dollars per share) | $ / shares $ (1.66) [3] $ 2.72 [3] $ 2.53 [3] $ 2.36 [3] $ 2.26 [3],[4] $ 1.72 [3],[4] $ 2.41 [3],[4] $ 1.87 [3]         $ 5.99 $ 8.25 $ 7.86
Diluted (in dollars per share) | $ / shares $ (1.65) [3] 2.71 [3] 2.53 [3] 2.36 [3] 2.25 [3],[4] 1.72 [3],[4] 2.40 [3],[4] 1.87 [3]         $ 5.97 $ 8.23 $ 7.84
Tax Cuts and Jobs Act of 2017, Provisional Income Tax Expense, Net                         $ 777    
Selected Quarterly Financial Information [Abstract]                              
Loss contingency (Note 12) [5]                         $ 5 $ 138 $ 60
Registered Shareholders Total 3,362                       3,362    
Maximum                              
Effect of Fourth Quarter Events [Line Items]                              
Sale of Stock, Price Per Share | $ / shares $ 181.79 170.68 164.23 155.51 147.10 128.60 120.00 111.29         $ 181.79 $ 147.10  
Minimum                              
Effect of Fourth Quarter Events [Line Items]                              
Sale of Stock, Price Per Share | $ / shares 158.75 150.25 143.83 134.06 121.22 107.51 104.30 79.88         158.75 121.22  
Common Stock                              
Effect of Fourth Quarter Events [Line Items]                              
Cash dividend (in dollars per share) | $ / shares $ 1.08 $ 1.08 $ 1.025 $ 1.025 $ 1.025 $ 1.025 $ 0.975 $ 0.975 $ 0.975 $ 0.975 $ 0.78 $ 0.78 $ 4.21 $ 4.00 $ 3.51
Engine                              
Effect of Fourth Quarter Events [Line Items]                              
NET SALES                         $ 8,953 $ 7,804 $ 8,670
Selected Quarterly Financial Information [Abstract]                              
Loss contingency (Note 12) $ 5 [5]         $ 99 $ 39           $ 5 [5] $ 138 [5] $ 60 [5]
Loss in Period for Contingency, Net of Tax           $ 50 $ 24                
Tax Cuts and Jobs Act of 2017 Impact                              
Effect of Fourth Quarter Events [Line Items]                              
Basic (in dollars per share) | $ / shares                         $ 4.70    
Diluted (in dollars per share) | $ / shares                         $ 4.68    
[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] Net income attributable to Cummins Inc. and earnings per share were negatively impacted by a $777 million tax adjustment related to The Tax Cuts and Jobs Act passed in December of 2017. For the fourth quarter of 2017, results for basic and diluted earnings per share were reduced by $4.70 per share and $4.68 per share, respectively, due to tax reform.
[3] Earnings per share in each quarter is computed using the weighted-average number of shares outstanding during that quarter while earnings per share for the full year is computed using the weighted-average number of shares outstanding during the year. Thus, the sum of the four quarters earnings per share may not equal the full year earnings per share.
[4] The second quarter of 2016 included a $39 million loss contingency charge ($24 million after-tax). The third quarter of 2016 included an additional $99 million loss contingency charge ($50 million net of favorable compensation impact and after-tax).
[5] See Note 12, "COMMITMENTS AND CONTINGENCIES," for additional information.