Quarterly report pursuant to Section 13 or 15(d)

DIVESTITURES AND ACQUISITIONS (Details 2)

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DIVESTITURES AND ACQUISITIONS (Details 2) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended 1 Months Ended 3 Months Ended 12 Months Ended
Sep. 25, 2011
Sep. 26, 2010
Sep. 25, 2011
Sep. 26, 2010
Jan. 31, 2010
Cummins Western Canada (CWC)
Year
Mar. 28, 2010
Cummins Western Canada (CWC)
Dec. 31, 2010
Cummins Western Canada (CWC)
Jan. 04, 2010
Cummins Western Canada (CWC)
Business Acquisition                
Remaining interest acquired (as a percent)               70.00%
Ownership in partnership formed, post acquisition (as a percent)         80.00%      
Third party ownership in partnership formed, post acquisition (as a percent)         20.00%      
Acquisition Consideration                
Borrowings under credit revolver               $ 44
Capital contributed by Cummins Inc.               10
Capital contributed by new principal               8
Funded from the first quarter operations               9
Total consideration               71
Intangible assets amortization period, low end of the range (in years)         1      
Intangible assets amortization period, high end of the range (in years)         3      
Gain (loss) from revaluation of pre-existing ownership interest in the acquiree company           12    
Ownership interest in the acquiree company, immediately prior to acquisition (as a percent)           30.00%    
Net sales 4,626 [1] 3,401 [1] 13,127 [1] 9,087 [1]     272  
CWC net sales as a percentage of consolidated sales (as a percent)             2.00%  
The purchase price was allocated as follows:                
Accounts receivable               31
Inventory               48
Fixed assets               45
Intangible assets               11
Goodwill               2
Other assets               2
Current liabilities               (42)
Total purchase price               97
Fair value of pre-existing 30 percent interest               (26)
Total consideration               71
Loan to the partner               8
Fair value of noncontrolling 20 percent interest               $ 8
Repayment period of loan by the partner, low end of the range (in years)         3      
Repayment period of loan by the partner, high end of the range (in years)         5      
Percentage for which the partner has an option to purchase interest in CWC, low end of the range (as a percent)               10.00%
Percentage for which the partner has an option to purchase interest in CWC, high end of the range (as a percent)               15.00%
Maximum additional total partner ownership percentage (as a percent)               30.00%
Maximum percentage of ownership in CWC by partner (as a percent)               50.00%
[1] Includes sales to nonconsolidated equity investees of $640 million and $1,874 million and $580 million and $1,524 million for the three and nine months ended September 25, 2011 and September 26, 2010, respectively.