Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.21.1
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended
Apr. 04, 2021
Mar. 29, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period $ (1,982)  
Before tax amount 48 $ (279)
Tax (expense) benefit (21) 26
After tax amount 27 (253)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 18 14
Net current period other comprehensive income (loss) 45 (239)
Balance at the end of the period (1,937)  
Change in pensions and other postretirement defined benefit plans    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (735) (734)
Before tax amount 15 (19)
Tax (expense) benefit (3) 5
After tax amount 12 (14)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 17 16
Net current period other comprehensive income (loss) 29 2
Balance at the end of the period (706) (732)
Foreign currency translation adjustment    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,204) (1,285)
Before tax amount (60) (148)
Tax (expense) benefit 4 3
After tax amount (56) (145)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 0 0
Net current period other comprehensive income (loss) (56) (145)
Balance at the end of the period (1,260) (1,430)
Unrealized gain (loss) on derivatives    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (43) (9)
Before tax amount 93 (95)
Tax (expense) benefit (22) 18
After tax amount 71 (77)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 1 (2)
Net current period other comprehensive income (loss) 72 (79)
Balance at the end of the period 29 (88)
Total attributable to Cummins Inc.    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,982) (2,028)
Before tax amount 48 (262)
Tax (expense) benefit (21) 26
After tax amount 27 (236)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 18 14
Net current period other comprehensive income (loss) 45 (222)
Balance at the end of the period (1,937) (2,250)
Noncontrolling interests    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Before tax amount 0 (17)
Tax (expense) benefit 0 0
After tax amount 0 (17)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 0 0
Net current period other comprehensive income (loss) $ 0 $ (17)