Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details)

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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details) (USD $)
In Millions
 3 Months Ended 9 Months Ended
Sep. 25, 2011
Sep. 26, 2010
Sep. 25, 2011
Sep. 26, 2010
Equity, royalty and interest income from investees:        
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
Distribution - North American distributors
        
Equity, royalty and interest income from investees:        
Cummins share of net income 35 26 100 72
Distribution - Komatsu Cummins Chile, Ltda.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 6 5 16 11
Distribution - All other distributors
        
Equity, royalty and interest income from investees:        
Cummins share of net income 1   3 2
Manufacturing - Chongqing Cummins Engine Company, Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 20 12 51 35
Manufacturing - Dongfeng Cummins Engine Company, Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 15 24 64 76
Manufacturing - Shanghai Fleetguard Filter Co. Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 4 3 12 9
Manufacturing - Cummins Westport, Inc.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 4 2 8 7
Manufacturing - Tata Cummins Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 2 4 9 11
Manufacturing - Valvoline Cummins, Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income 2 2 6 7
Manufacturing - Komatsu manufacturing alliances
        
Equity, royalty and interest income from investees:        
Cummins share of net income   2 1 7
Manufacturing - Beijing Foton Cummins Engine Co., Ltd.
        
Equity, royalty and interest income from investees:        
Cummins share of net income (2) (6) (5) (12)
Manufacturing - All other manufacturers
        
Equity, royalty and interest income from investees:        
Cummins share of net income $ 7 $ 7 $ 19 $ 14