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)
 6 Months Ended
Jun. 28, 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 periods was as follows:
  Three months ended Six months ended
In millions June 28,
2020		 June 30,
2019		 June 28,
2020		 June 30,
2019
Manufacturing entities
Beijing Foton Cummins Engine Co., Ltd. $ 34    $ 20    $ 51    $ 41   
Dongfeng Cummins Engine Company, Ltd. 26    16    34    30   
Chongqing Cummins Engine Company, Ltd. 11    10    20    22   
All other manufacturers 23    28    78   
(1)
 55   
Distribution entities
Komatsu Cummins Chile, Ltda. 7    7    17    13   
All other distributors —    —    —    (1)  
Cummins share of net income 101    81    200    160   
Royalty and interest income 14    15    44    28   
Equity, royalty and interest income from investees $ 115    $ 96    $ 244    $ 188   
(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.