Three months ended

Six months ended

June 26,

June 27,

June 26,

June 27,

In millions

2011

2010

2011

2010

Distribution Entities

North American distributors

$

35

$

23

$

65

$

46

Komatsu Cummins Chile, Ltda

6

3

10

6

All other distributors

1

1

2

2

Manufacturing Entities

Dongfeng Cummins Engine Company, Ltd.

26

34

49

52

Chongqing Cummins Engine Company, Ltd.

19

13

31

23

Shanghai Fleetguard Filter Co., Ltd.

4

4

8

6

Tata Cummins, Ltd.

3

3

7

7

Cummins Westport, Inc.

3

2

4

5

Valvoline Cummins, Ltd.

2

3

4

5

Komatsu manufacturing alliances

(1

)

3

1

5

Bejing Foton Cummins Engine Co., Ltd.

(1

)

(4

)

(3

)

(6

)

All other manufacturers

6

4

12

7

Cummins share of net income

103

89

190

158

Royalty and interest income

14

8

23

15

Equity, royalty and interest income from investees

$

117

$

97

$

213

$

173