Annual report pursuant to Section 13 and 15(d)

ACQUISITIONS (Details)

v3.10.0.1
ACQUISITIONS (Details) - USD ($)
$ in Millions
 3 Months Ended 12 Months Ended
Jan. 01, 2019
Aug. 15, 2018
Jan. 31, 2018
Nov. 01, 2017
Jul. 31, 2017
Dec. 05, 2016
Oct. 04, 2016
Jan. 01, 2016
Dec. 31, 2018
Sep. 30, 2018
Jul. 01, 2018
Apr. 01, 2018
Dec. 31, 2017
Oct. 01, 2017
Jul. 02, 2017
Apr. 02, 2017
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Jul. 31, 2017
Jul. 31, 2017
Business Acquisition [Line Items]                                            
Goodwill                 $ 1,126       $ 1,082       $ 1,126 $ 1,082 $ 480      
Amortization of Intangible Assets                                 153 112 92      
Net sales                 6,126 $ 5,943 $ 6,132 $ 5,570 $ 5,476 $ 5,285 $ 5,078 $ 4,589 23,771 [1] 20,428 [1] 17,509 [1]      
Efficient Drivetrains, Inc.                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired   100.00%                                        
Cash paid for business acquisition   $ 51                                        
Payments to Acquire Businesses Liabilities Paid   2                                        
Business Combination, Consideration Transferred [2]   64                                        
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]   0                                        
Goodwill   49                                        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [4]   $ 15                                        
Net sales prior to acquisition                                   3        
Johnson Matthey Battery Systems, Ltd.                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired     100.00%                                      
Cash paid for business acquisition     $ 9                                      
Payments to Acquire Businesses Liabilities Paid     0                                      
Business Combination, Consideration Transferred     9                                      
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]     0                                      
Goodwill     0                                      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [4]     $ 5                                      
Net sales prior to acquisition                                   3        
Brammo Inc.                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired       100.00%                                    
Cash paid for business acquisition       $ 60                                    
Payments to Acquire Businesses Liabilities Paid       0                                    
Business Combination, Consideration Transferred [2]       68                                    
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]       0                                    
Goodwill       47                                    
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [4]       $ 23                                    
Net sales prior to acquisition                                     4      
Business Combination, Contingent Consideration, Liability                 5               $ 5          
Eaton Automated Transmission Technologies                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired         50.00%                                 50.00%
Cash paid for business acquisition [5]         $ 600                                  
Payments to Acquire Businesses Liabilities Paid                                         $ 0  
Business Combination, Consideration Transferred         600                                  
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]         $ 0                                  
Goodwill                                         544  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [4]                                         596  
Net sales prior to acquisition [5]                                     $ 0      
Advances to Affiliate                                         20  
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net                                         1,200  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory                                         3  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment                                         58  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities                                         1  
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value                                         600  
Finite-Lived Intangible Asset, Useful Life 5 years                                          
Business Acquisition, Goodwill, Expected Tax Deductible Amount                                         31  
Net sales                                   164        
Income (Loss) from Subsidiaries, Net of Tax                                   $ 11        
Wuxi Cummins Turbo Technologies Co. Ltd.                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired           45.00%                                
Cash paid for business acquisition           $ 86                                
Payments to Acquire Businesses Liabilities Paid           0                                
Business Combination, Consideration Transferred           86                                
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]           0                                
Goodwill           0                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill           $ 0                                
Net sales prior to acquisition                                       $ 0    
Cummins Pacific LLC                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired             50.00%                              
Cash paid for business acquisition             $ 32                              
Payments to Acquire Businesses Liabilities Paid             67                              
Business Combination, Consideration Transferred             99                              
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]             15                              
Goodwill             4                              
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [4]             $ 8                              
Net sales prior to acquisition [6]                                       391    
Cummins Northeast LLC                                            
Business Acquisition [Line Items]                                            
Business Acquisition, Percentage of Voting Interests Acquired               35.00%                            
Cash paid for business acquisition               $ 12                            
Payments to Acquire Businesses Liabilities Paid               0                            
Business Combination, Consideration Transferred               12                            
Gain on remeasurement of pre-existing ownership interest in the acquiree company [3]               0                            
Goodwill               0                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill               $ 0                            
Net sales prior to acquisition                                       $ 0    
Maximum                                            
Business Acquisition [Line Items]                                            
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life                                 25 years          
Maximum | Brammo Inc.                                            
Business Acquisition [Line Items]                                            
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High                 $ 100               $ 100          
Customer Relationships | Eaton Automated Transmission Technologies                                            
Business Acquisition [Line Items]                                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill                                         424  
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life         25 years                                  
Fair value inputs, Rate of Return         10.00%                                  
Fair value inputs, Customer attrition rate         3.00%                                  
Technology-Based Intangible Assets | Eaton Automated Transmission Technologies                                            
Business Acquisition [Line Items]                                            
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill                                         $ 172  
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life         15 years                                  
Fair value inputs, Rate of Return         10.00%                                  
Fair value inputs, Market royalty rate         5.00%                                  
Fair Value Inputs, Economic Depreciation Rate         7.50%                                  
Scenario, Forecast | Maximum | Eaton Automated Transmission Technologies                                            
Business Acquisition [Line Items]                                            
Amortization of Intangible Assets $ 28                                          
[1] Includes sales to nonconsolidated equity investees of $1,267 million, $1,174 million and $1,028 million for the years ended December 31, 2018, 2017 and 2016, respectively.
[2] The "Total Purchase Consideration" represents the total amount that will or is estimated to be paid to complete the acquisition. A portion of the acquisition payment has not yet been made and will be paid in future periods in accordance with the purchase contract. The Brammo Inc. acquisition contains an earnout based on future results of the acquired business and could result in a maximum contingent consideration payment of $100 million (fair value of $5 million) to the former owners.
[3] All results from acquired entities (excluding Brammo Inc. in 2017) were included in segment results subsequent to the acquisition date. Previously consolidated entities were accounted for as equity transactions (EQUITY). Newly consolidated entities were accounted for as business combinations (COMB) with gains recognized based on the requirement to remeasure our pre-existing ownership to fair value in accordance with GAAP and are included in the Consolidated Statements of Income as "Other income, net. The Brammo Inc. acquisition was allocated to the newly formed Electrified Power Segment on January 1, 2018.
[4] Intangible assets acquired in business combinations were mostly customer and technology related, the majority of which will be amortized over a period of`up to 25 years from the date of the acquisition.
[5] This transaction created a newly formed joint venture that we consolidated. See additional information below.
[6] Sales amounts are not fully incremental to our consolidated sales as the amount would be reduced by the elimination of sales to the previously unconsolidated entity.