Quarterly report pursuant to Section 13 or 15(d)

ACQUISITIONS AND DIVESTITURES (Details)

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ACQUISITIONS AND DIVESTITURES (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended 0 Months Ended 3 Months Ended 12 Months Ended 0 Months Ended 1 Months Ended 12 Months Ended
Mar. 30, 2014
Mar. 31, 2013
Dec. 31, 2013
Sep. 17, 2013
North American Distributors
Minimum
Sep. 17, 2013
North American Distributors
Maximum
Feb. 14, 2014
Cummins Mid-South LLC
Mar. 30, 2014
Cummins Mid-South LLC
Dec. 31, 2013
Cummins Mid-South LLC
Jul. 31, 2013
Cummins Northwest
Jan. 31, 2013
Cummins Northwest
Dec. 31, 2012
Cummins Northwest
Business Acquisition                      
Acquisition period for North American Distributors       3 years 5 years            
Remaining interest acquired (as a percent)           62.20%     20.01% 50.00%  
Cash paid for business acquisition           $ 32          
Cash consideration paid to creditors to eliminate all debt related to the acquired entity           61          
Purchase price distributed in future quarters           23          
Gain on remeasurement of pre-existing ownership interest in the acquiree company 6 7         6     7  
Ownership interest in the acquiree company, immediately prior to acquisition (as a percent)           37.80%       50.00%  
Net sales prior to acquisition               368     137
The preliminary purchase price allocation, subject to finalization, was as follows:                      
Goodwill 464   461     3       3  
Consideration transferred           $ 116     $ 4 $ 18  
Other information                      
Ownership in partnership formed, post acquisition (as a percent)                   79.99%  
Third party ownership in partnership formed, post acquisition (as a percent)                   20.01%