Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended 6 Months Ended
Jun. 29, 2014
Jun. 30, 2013
Jun. 29, 2014
Jun. 30, 2013
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount $ 90 $ (53) $ 116 $ (206)
Tax (provision) benefit (6) 12 (6) 12
After tax amount 84 (41) 110 (194)
Amounts reclassified from accumulated other comprehensive income (1) [1],[2] 17 [1],[2] 8 [1],[2] 23 [1],[2]
Total other comprehensive income (loss), net of tax 83 (24) 118 (171)
Change in pensions and other postretirement defined benefit plans
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (607) (775) (611) (794)
Before tax amount    8 (7) 13
Tax (provision) benefit    (3) 1 (5)
After tax amount    5 (6) 8
Amounts reclassified from accumulated other comprehensive income 10 [1],[2] 16 [1],[2] 20 [1],[2] 32 [1],[2]
Total other comprehensive income (loss), net of tax 10 21 14 40
Balance at the end of the period (597) (754) (597) (754)
Foreign currency translation adjustment
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (155) (314) (179) (161)
Before tax amount 83 (37) 107 (191)
Tax (provision) benefit (4) 13 (4) 14
After tax amount 79 (24) 103 (177)
Amounts reclassified from accumulated other comprehensive income    [1],[2] 0 [1],[2]    [1],[2]    [1],[2]
Total other comprehensive income (loss), net of tax 79 (24) 103 (177)
Balance at the end of the period (76) (338) (76) (338)
Unrealized gain (loss) on marketable securities
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 6    7 5
Before tax amount    9 (1) 8
Tax (provision) benefit    (2)    (2)
After tax amount    7 (1) 6
Amounts reclassified from accumulated other comprehensive income (6) [1],[2] (2) [1],[2] (6) [1],[2] (6) [1],[2]
Total other comprehensive income (loss), net of tax (6) 5 (7) 0
Balance at the end of the period 0 5 0 5
Unrealized gain (loss) on derivatives
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 1 (6) (1) 0
Before tax amount 7 (11) 10 (17)
Tax (provision) benefit (2) 4 (3) 5
After tax amount 5 (7) 7 (12)
Amounts reclassified from accumulated other comprehensive income (2) [1],[2] 1 [1],[2] (2) [1],[2]    [1],[2]
Total other comprehensive income (loss), net of tax 3 (6) 5 (12)
Balance at the end of the period 4 (12) 4 (12)
Total attributable to Cummins Inc.
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (755) (1,095) (784) (950)
Before tax amount 90 (31) 109 (187)
Tax (provision) benefit (6) 12 (6) 12
After tax amount 84 (19) 103 (175)
Amounts reclassified from accumulated other comprehensive income 2 [1],[2] 15 [1],[2] 12 [1],[2] 26 [1],[2]
Total other comprehensive income (loss), net of tax 86 (4) 115 (149)
Balance at the end of the period (669) (1,099) (669) (1,099)
Noncontrolling interests
        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount    (22) 7 (19)
Tax (provision) benefit            
After tax amount    (22) 7 (19)
Amounts reclassified from accumulated other comprehensive income (3) [1],[2] 2 [1],[2] (4) [1],[2] (3) [1],[2]
Total other comprehensive income (loss), net of tax $ (3) $ (20) $ 3 $ (22)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure below for further details.