Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- REVENUE RECOGNITION SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REVENUE RECOGNITION SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

COMMITMENTS AND CONTINGENCIES (Details)

v3.8.0.1

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Apr. 01, 2018	Oct. 01, 2017	Apr. 02, 2017
Guarantee Obligations
Product Liability Accrual, Period Expense	$ 197		$ 3
Income (Loss) from Continuing Operations, Per Diluted Share	$ 0.47
Guarantor obligations, maximum potential loss	$ 55
Long-term purchase commitment, penalty exposure	73
Total commitments under commodity contracts	31
Performance Bonds and Other Performance Guarantees	$ 107
Maximum
Guarantee Obligations
Forward Contract, Term	P2Y
Components
Guarantee Obligations
Product Liability Accrual, Period Expense		$ 29
Long-term purchase commitment, penalty exposure	$ 18
Power Systems
Guarantee Obligations
Long-term purchase commitment, penalty exposure	15
Engine System Campaign Accrual
Guarantee Obligations
Product Liability Accrual, Period Expense	$ 187
Income (Loss) from Continuing Operations, Per Diluted Share	$ 0.87
Engine System Campaign Accrual \| Minimum
Guarantee Obligations
Product Liability Contingency, Loss Exposure in Excess of Accrual, Best Estimate	$ 0
Engine System Campaign Accrual \| Maximum
Guarantee Obligations
Product Liability Contingency, Loss Exposure in Excess of Accrual, Best Estimate	400
Engine System Campaign Accrual \| Components
Guarantee Obligations
Product Liability Accrual, Period Expense	94
Engine System Campaign Accrual \| Engine
Guarantee Obligations
Product Liability Accrual, Period Expense	$ 93

- Definition

The current carrying amount of the liability for the freestanding or embedded guarantor's obligations under the guarantee or each group of similar guarantees.

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