Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Notes Tables
Notes Details

PRODUCT WARRANTY LIABILITY (Details)

v2.4.0.6

PRODUCT WARRANTY LIABILITY (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 25, 2011
Product Warranty Liability:
Balance, beginning of year	$ 1,014	$ 980
Provision for warranties issued	320	329
Deferred revenue on extended warranty contracts sold	154	82
Payments	(294)	(292)
Amortization of deferred revenue on extended warranty contracts	(77)	(71)
Changes in estimates for pre-existing warranties	(36)	(4)
Foreign currency translation	2	(6)
Balance, end of period	1,083	1,018
Product Warranty Liability
Total deferred revenue related to extended coverage programs	390
Total receivables related to estimated supplier recoveries	12
Deferred revenue
Product Warranty Liability
Deferred revenue related to extended coverage programs, Current portion	106
Other liabilities and deferred revenue
Product Warranty Liability
Deferred revenue related to extended coverage programs, Noncurrent portion	284
Long-term portion of warranty liability	287
Trade and other receivables
Product Warranty Liability
Receivables related to estimated supplier recoveries, Current portion	6
Other assets
Product Warranty Liability
Receivables related to estimated supplier recoveries, Long-term portion	$ 6

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