Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

ACQUISITIONS AND DIVESTITURES (Tables)

9 Months Ended

Sep. 28, 2014

Cummins Southern Plains LLC

The final purchase price allocation was as follows:



In millions
Accounts receivable	$	63
Inventory	59
Fixed assets	47
Intangible assets	11
Other current assets	9
Current liabilities	(53		)
Total business valuation	136
Fair value of pre-existing 50 percent interest	(44		)
Purchase price	$	92

Cummins Mid-South LLC

The final purchase price allocation was as follows:



In millions
Accounts receivable	$	71
Inventory	70
Fixed assets	37
Intangible assets	8
Goodwill	4
Other current assets	10
Current liabilities	(43		)
Other long-term liability	(4		)
Total business valuation	153
Fair value of pre-existing 37.8 percent interest	(35		)
Purchase price	$	118

Cummins Rocky Mountain LLC

The final purchase price allocation was as follows:



In millions
Accounts receivable	$	48
Inventory	100
Fixed assets	34
Intangible assets	8
Goodwill	10
Other current assets	8
Current liabilities	(41		)
Total business valuation	167
Fair value of pre-existing 33 percent interest	(31		)
Purchase price	$	136