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

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For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.

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Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer, when right is conditioned on something other than passage of time.

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.

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Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due.

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