Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Tables)

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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Tables)
3 Months Ended
Mar. 29, 2020
Equity Method Investments and Joint Ventures [Abstract]  
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees included in our Condensed Consolidated Statements of Net Income for the reporting period was as follows:
  Three months ended
In millions March 29,
2020
March 31,
2019
Manufacturing entities
Beijing Foton Cummins Engine Co., Ltd. $ 17    $ 21   
Chongqing Cummins Engine Company, Ltd.   12   
Dongfeng Cummins Engine Company, Ltd.   14   
All other manufacturers 55   
(1)
27   
Distribution entities
Komatsu Cummins Chile, Ltda. 10     
All other distributors —    (1)  
Cummins share of net income 99    79   
Royalty and interest income 30    13   
Equity, royalty and interest income from investees $ 129    $ 92   
(1) Includes $37 million in adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Changes) passed in March 2020. See NOTE 6, "INCOME TAXES" for additional information on India Tax Law Changes.