Annual report pursuant to Section 13 and 15(d)

ACQUISITIONS AND DIVESTITURES (Details)

v2.4.0.8
ACQUISITIONS AND DIVESTITURES (Details) (USD $)
In Millions, unless otherwise specified
 12 Months Ended 0 Months Ended 1 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Sep. 17, 2013
North American Distributors
Minimum
Sep. 17, 2013
North American Distributors
Maximum
Dec. 31, 2013
Cummins Western Canada LP
May 31, 2013
Cummins Rocky Mountain LLC
Dec. 31, 2013
Cummins Rocky Mountain LLC
Dec. 31, 2012
Cummins Rocky Mountain LLC
May 31, 2013
Cummins Rocky Mountain LLC
Customer
Minimum
May 31, 2013
Cummins Rocky Mountain LLC
Customer
Maximum
Jul. 31, 2013
Cummins Northwest LLC
Jan. 31, 2013
Cummins Northwest LLC
Dec. 31, 2012
Cummins Northwest LLC
Jul. 31, 2012
Hilite Germany GmbH
Dec. 31, 2012
Hilite Germany GmbH
Dec. 31, 2011
Hilite Germany GmbH
Dec. 31, 2012
Hilite Germany GmbH
Maximum
Jul. 31, 2012
Hilite Germany GmbH
Technology
Jul. 31, 2012
Hilite Germany GmbH
Customer
Jul. 31, 2012
Hilite Germany GmbH
License agreements
Jul. 31, 2012
Cummins Central Power LLC
Dec. 31, 2012
Cummins Central Power LLC
Dec. 31, 2011
Cummins Central Power LLC
Dec. 31, 2012
Cummins Central Power LLC
Maximum
Business Acquisition                                                  
Business Combination, Acquisition Period       3 years 5 years                                        
Additional interest acquired (as a percent)           35.00% 67.00%         20.01% 29.99%                 45.00%      
Cash paid for business acquisition             $ 62                                    
Payments to Acquire Businesses Liabilities Paid             74                                    
Other information                                                  
Weighted average amortization life                   1 year 4 years       8 years 6 months       10 years 7 months 6 days 4 years 6 months 6 years        
Gain (loss) from revaluation of pre-existing ownership interest in the acquiree company 12 7          5           7                 7      
Ownership interest in the acquiree company, immediately prior to acquisition (as a percent)             33.00%           50.00%                 35.00%      
Net sales prior to acquisition                 384         137     77             209  
Deferred purchase price distributed               13                                  
Purchase price distributed in future quarters             14                                    
The purchase price was allocated as follows:                                                  
Accounts receivable               48                                  
Inventory               100             5                    
Fixed assets               34             5                    
Intangible assets, other than goodwill               8             83                    
Goodwill 461 445 339         10         3   91                    
Other assets               8                                  
Current liabilities               (41)                                  
Liabilities                             (8)                    
Total business valuation               167                                  
Fair value of pre-existing 33 percent interest               (31)                                  
Consideration transferred           34   136       4 18                 20      
Purchase Price             136               176                    
Ownership in partnership formed, post acquisition (as a percent)                         79.99%                        
Third party ownership in partnership formed, post acquisition (as a percent)                         20.01%                        
Acquisition related costs                               4                  
Finite-Lived Intangibles                             83       52 23 8        
Net sales for the entire year of acquisition                               104             242    
Net sales, included in consolidated statement $ 17,301 [1] $ 17,334 [1] $ 18,048 [1]                         $ 46             $ 115    
Net sales as a percentage of consolidated sales                                   1.00%             1.00%
[1] Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.