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

Annual report pursuant to Section 13 and 15(d)

RESTRUCTURING AND OTHER CHARGES (Tables)

RESTRUCTURING AND OTHER CHARGES (Tables)

12 Months Ended

Dec. 31, 2011

In millions	Year ended December 31, 2009

Workforce reductions	$	81
Exit activities		7
Other		2
Changes in estimate		(5	)

Total restructuring charges		85
Curtailment loss		14

Total restructuring and other charges	$	99

Pre-tax impact of allocating restructuring and other charges to the segments

In millions	Year ended December 31, 2009

Engine	$	47
Components		35
Power Generation		12
Distribution		5

Total restructuring and other charges	$	99

Restructuring charges by expense type and changes in accrued amounts

In millions	Severance Costs			Exit Activities			Other			Total

2009 Restructuring charges	$	81		$	7		$	2		$	90
Cash payments for 2009 actions		(70	)		(1	)		—			(71	)
Non cash items		—			(5	)		(2	)		(7	)
Changes in estimates		(2	)		—			—			(2	)
Translation		1			—			—			1

Balance at December 31, 2009	$	10		$	1		$	—		$	11
Cash payments for 2009 actions		(7	)		—			—			(7	)
Changes in estimates		(3	)		(1	)		—			(4	)

Balance at December 31, 2010	$	—		$	—		$	—		$	—

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References + Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References + Details