Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v2.4.0.8
OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended
Mar. 30, 2014
Mar. 31, 2013
Changes in accumulated other comprehensive income (loss) by component:    
Before tax amount $ 26 $ (153)
Tax (provision) benefit      
After tax amount 26 (153)
Amounts reclassified from accumulated other comprehensive income 9 [1],[2] 6 [1],[2]
Total other comprehensive income (loss), net of tax 35 (147)
Change in pensions and other postretirement defined benefit plans
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (611) (794)
Before tax amount (7) 5
Tax (provision) benefit 1 (2)
After tax amount (6) 3
Amounts reclassified from accumulated other comprehensive income 10 [1],[2] 16 [1],[2]
Total other comprehensive income (loss), net of tax 4 19
Balance at the end of the period (607) (775)
Foreign currency translation adjustment
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (179) (161)
Before tax amount 24 (154)
Tax (provision) benefit    1
After tax amount 24 (153)
Amounts reclassified from accumulated other comprehensive income    [1],[2] 0 [1],[2]
Total other comprehensive income (loss), net of tax 24 (153)
Balance at the end of the period (155) (314)
Unrealized gain (loss) on marketable securities
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period 7 5
Before tax amount (1) (1)
Tax (provision) benefit      
After tax amount (1) (1)
Amounts reclassified from accumulated other comprehensive income    [1],[2] (4) [1],[2]
Total other comprehensive income (loss), net of tax (1) (5)
Balance at the end of the period 6 0
Unrealized gain (loss) on derivatives
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (1)   
Before tax amount 3 (6)
Tax (provision) benefit (1) 1
After tax amount 2 (5)
Amounts reclassified from accumulated other comprehensive income    [1],[2] (1) [1],[2]
Total other comprehensive income (loss), net of tax 2 (6)
Balance at the end of the period 1 (6)
Total attributable to Cummins Inc.
    
Changes in accumulated other comprehensive income (loss) by component:    
Balance at the beginning of the period (784) (950)
Before tax amount 19 (156)
Tax (provision) benefit      
After tax amount 19 (156)
Amounts reclassified from accumulated other comprehensive income 10 [1],[2] 11 [1],[2]
Total other comprehensive income (loss), net of tax 29 (145)
Balance at the end of the period (755) (1,095)
Noncontrolling interests
    
Changes in accumulated other comprehensive income (loss) by component:    
Before tax amount 7 3
Tax (provision) benefit      
After tax amount 7 3
Amounts reclassified from accumulated other comprehensive income (1) [1],[2] (5) [1],[2]
Total other comprehensive income (loss), net of tax $ 6 $ (2)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure below for further details.