Three months ended

Nine months ended

September 25,

September 26,

September 25,

September 26,

In millions

2011

2010

2011

2010

Distribution Entities

North American distributors

$

35

$

26

$

100

$

72

Komatsu Cummins Chile, Ltda

6

5

16

11

All other distributors

1

—

3

2

Manufacturing Entities

Chongqing Cummins Engine Company, Ltd.

20

12

51

35

Dongfeng Cummins Engine Company, Ltd.

15

24

64

76

Shanghai Fleetguard Filter Co., Ltd.

4

3

12

9

Cummins Westport, Inc.

4

2

8

7

Tata Cummins, Ltd.

2

4

9

11

Valvoline Cummins, Ltd.

2

2

6

7

Komatsu manufacturing alliances

—

2

1

7

Beijing Foton Cummins Engine Co., Ltd.

(2

)

(6

)

(5

)

(12

)

All other manufacturers

7

7

19

14

Cummins share of net income

94

81

284

239

Royalty and interest income

8

7

31

22

Equity, royalty and interest income from investees

$

102

$

88

$

315

$

261