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)
9 Months Ended
Sep. 27, 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 Nine months ended
In millions September 27,
2020
September 29,
2019
September 27,
2020
September 29,
2019
Manufacturing entities
Beijing Foton Cummins Engine Co., Ltd. $ 30  $ 15  $ 81  $ 56 
Dongfeng Cummins Engine Company, Ltd. 20  10  54  40 
Chongqing Cummins Engine Company, Ltd. 7  10  27  32 
All other manufacturers 22 
(1)
21  100 
(1)(2)
76 
Distribution entities
Komatsu Cummins Chile, Ltda. 6  23  19 
All other distributors 1  1  — 
Cummins share of net income 86  63  286  223 
Royalty and interest income 12  56  33 
Equity, royalty and interest income from investees $ 98  $ 68  $ 342  $ 256 
(1) Includes impairment charges of $10 million and $13 million for the three and nine months ended September 27, 2020, respectively, for a joint venture in the Power Systems segment.
(2) Includes $37 million in adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Change) passed in March 2020. See NOTE 6, "INCOME TAXES" for additional information on India Tax Law Change.