Annual report pursuant to Section 13 and 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v2.4.0.8
OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Changes in accumulated other comprehensive income (loss) by component:      
Before tax amount $ 157 $ (99) $ (338)
Tax (provision) benefit (80) 34 70
After tax amount 77 (65) (268)
Amounts reclassified from accumulated other comprehensive income 60 [1],[2] 46 [1] 12 [1]
Total other comprehensive income (loss), net of tax 137 (19) (256)
Total attributable to Cummins Inc.
      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of the period (950) (938) (720)
Before tax amount 185 (91) (299)
Tax (provision) benefit (80) 34 70
After tax amount 105 (57) (229)
Amounts reclassified from accumulated other comprehensive income 61 [1],[2] 45 [1] 11 [1]
Total other comprehensive income (loss), net of tax 166 (12) (218)
Balance at the end of the period (784) (950) (938)
Change in pensions and other postretirement defined benefit plans
      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of the period (794) (724) (646)
Before tax amount 206 (164) (155)
Tax (provision) benefit (87) 54 46
After tax amount 119 (110) (109)
Amounts reclassified from accumulated other comprehensive income 64 [1],[2] 40 [1] 31
Total other comprehensive income (loss), net of tax 183 (70) (78)
Balance at the end of the period (611) (794) (724)
Foreign currency translation adjustment
      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of the period (161) (198) (90)
Before tax amount (31) 51 (121)
Tax (provision) benefit 13 (14) 13
After tax amount (18) 37 (108)
Amounts reclassified from accumulated other comprehensive income    [1],[2]    [1]   
Total other comprehensive income (loss), net of tax (18) 37 (108)
Balance at the end of the period (179) (161) (198)
Unrealized gain (loss) on marketable securities
      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of the period 5 4 4
Before tax amount 16 6 3
Tax (provision) benefit (9) (2)   
After tax amount 7 4 3
Amounts reclassified from accumulated other comprehensive income (5) [1],[2] (3) [1] (3)
Total other comprehensive income (loss), net of tax 2 1   
Balance at the end of the period 7 5 4
Unrealized gain (loss) on derivatives
      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of the period 0 (20) 12
Before tax amount (6) 16 (26)
Tax (provision) benefit 3 (4) 11
After tax amount (3) 12 (15)
Amounts reclassified from accumulated other comprehensive income 2 [1],[2] 8 [1] (17)
Total other comprehensive income (loss), net of tax (1) 20 (32)
Balance at the end of the period (1) 0 (20)
Noncontrolling interests
      
Changes in accumulated other comprehensive income (loss) by component:      
Before tax amount (28) (8) (39)
Tax (provision) benefit         
After tax amount (28) (8) (39)
Amounts reclassified from accumulated other comprehensive income (1) [1],[2] 1 [1] 1
Total other comprehensive income (loss), net of tax $ (29) $ (7) $ (38)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.