Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details)

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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details) - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Jun. 28, 2020
Jun. 30, 2019
Jun. 28, 2020
Jun. 30, 2019
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees $ 115 $ 96 $ 244 $ 188
Beijing Foton Cummins Engine Company        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 34 20 51 41
Dongfeng Cummins Engine Company Ltd        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 26 16 34 30
Chongqing Cummins Engine Company, Ltd.        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 11 10 20 22
All other manufacturers        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 23 28 78 [1] 55
Komatsu Cummins Chile, Ltda. (Distribution)        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 7 7 17 13
All other distributors        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 0 0 0 (1)
Cummin's Share of Equity Earnings        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees 101 81 200 160
Royalty and interest income        
Equity, royalty and interest income from investees        
Equity, royalty and interest income from investees $ 14 $ 15 $ 44 $ 28
[1] (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.