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 (Details 3)

v2.4.0.6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Goodwill.
Goodwill	$ 339	$ 367	$ 364
Percentage of total goodwill, emissions solutions and filtration	89.00%
Warranty
Total Receivables related to estimated supplier recoveries	14	12
Receivables related to estimated supplier recoveries, Current portion	7	7
Receivables related to estimated supplier recoveries, Long-term portion	7	5
Research and Development
Research and development expenses, net of contract reimbursements	621	402	362
Contract reimbursements	75	68	92
Deconsolidation of variable interest entity
Impact on balance sheet
Decrease in current assets		(9)
Decrease in long-term assets		(10)
Increase in investments and advances related to equity method investees		11
Decrease in noncontrolling interest		$ (11)

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