Cummins Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) Goodwill

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) Goodwill - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount		21.00%
Goodwill	$ 1,126		$ 1,082	$ 480
Automated Transmission
Goodwill
Goodwill	$ 544
Reporting Unit Carrying Value		$ 1,200
Percentage of Goodwill Accounted by a Single or aggregated Reporting Unit	48.00%
Aggregated Emission Solution and Filtration Reporting Unit
Goodwill
Percentage of Goodwill Accounted by a Single or aggregated Reporting Unit	34.00%
Electrified Power
Goodwill
Percentage of Goodwill Accounted by a Single or aggregated Reporting Unit	8.00%
Distribution
Goodwill
Percentage of Goodwill Accounted by a Single or aggregated Reporting Unit	7.00%

- Definition

This element represents the percentage of total goodwill as of the balance sheet date.

+ References

No definition available.

+ Details

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- Definition

Carrying amount of items included in each line item in the statement of financial position that are not eligible for the fair value option.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (c)(2)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975

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-Publisher FASB
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-SubTopic 20
-Section 45
-Paragraph 1
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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

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Period Type:	duration

- Definition

Percentage of fair value of reporting unit in excess of carrying amount.

+ References

No definition available.

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