Three months ended

In millions

April 1, 2012

March 27, 2011

Distribution Entities

North American distributors

$

40

$

30

Komatsu Cummins Chile, Ltda.

5

4

All other distributors

1

1

Manufacturing Entities

Chongqing Cummins Engine Company, Ltd.

18

12

Dongfeng Cummins Engine Company, Ltd.

16

23

Cummins Westport, Inc.

5

1

Tata Cummins, Ltd.

4

4

Shanghai Fleetguard Filter Co., Ltd.

3

4

Valvoline Cummins, Ltd.

2

2

Komatsu manufacturing alliances

(1

)

2

Beijing Foton Cummins Engine Co., Ltd.

(2

)

(2

)

All other manufacturers

1

6

Cummins share of net income

92

87

Royalty and interest income

12

9

Equity, royalty and interest income from investees

$

104

$

96