Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.8.0.1
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended
Apr. 01, 2018
Apr. 02, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period $ (1,503)  
Before tax amount 121 $ 91
Tax benefit (expense) (35) (9)
After tax amount 86 82
Amounts reclassified from accumulated other comprehensive loss [1] 13 20
Net current period other comprehensive income (loss) 99 102
Balance at the end of the period (1,397)  
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification 30  
Change in pensions and other postretirement defined benefit plans    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (689) (685)
Before tax amount (8) 8
Tax benefit (expense) 2 (3)
After tax amount (6) 5
Amounts reclassified from accumulated other comprehensive loss [1] 14 16
Net current period other comprehensive income (loss) 8 21
Balance at the end of the period (681) (664)
Foreign currency translation adjustment    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (812) (1,127)
Before tax amount 125 75
Tax benefit (expense) (33) (8)
After tax amount 92 67
Amounts reclassified from accumulated other comprehensive loss 0 0
Net current period other comprehensive income (loss) 92 67
Balance at the end of the period (720) (1,060)
Unrealized gain (loss) on debt securities(1)    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period [2] 1 (1)
Before tax amount 0 1 [2]
Tax benefit (expense) 0 0
After tax amount 0 1 [2]
Amounts reclassified from accumulated other comprehensive loss [1],[2] (1) (1)
Net current period other comprehensive income (loss) (1) [2] 0
Balance at the end of the period [2] 0 (1)
Unrealized gain (loss) on derivatives    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (3) (8)
Before tax amount 11 (6)
Tax benefit (expense) (4) 2
After tax amount 7 (4)
Amounts reclassified from accumulated other comprehensive loss 0 5 [1]
Net current period other comprehensive income (loss) 7 1
Balance at the end of the period 4 (7)
Total attributable to Cummins Inc.    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,503) (1,821)
Before tax amount 128 78
Tax benefit (expense) (35) (9)
After tax amount 93 69
Amounts reclassified from accumulated other comprehensive loss [1] 13 20
Net current period other comprehensive income (loss) 106 89
Balance at the end of the period (1,397) (1,732)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification 30  
Noncontrolling interests    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Before tax amount (7) 13
After tax amount (7) 13
Amounts reclassified from accumulated other comprehensive loss   0
Net current period other comprehensive income (loss) (7) $ 13
ASU 2016-01 Recognition and Measurement of Financial Assets and Liabilities    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification $ 2  
[1] Amounts are net of tax. Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.
[2] We adopted the new accounting pronouncement "Accounting for Certain Financial Instruments" on January 1, 2018, which moved the treatment of unrealized gains and losses for non-debt securities directly to the Condensed Consolidated Statements of Income on a prospective basis. The impact of adopting this standard includes a one-time cumulative effect adjustment to opening retained earnings of $2 million. See NOTE 14, "RECENTLY ADOPTED AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS," to our Condensed Consolidated Financial Statements for more information.