Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.23.1
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period $ (1,890)  
Before tax amount 62 $ 53
Tax (expense) benefit 7 (10)
After tax amount 69 43
Amounts reclassified from accumulated other comprehensive income (loss)(1) 1 5
Net current period other comprehensive (loss) income 70 48
Balance at the end of the period (1,823)  
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 (427) (346)
Before tax amount (13) 14
Tax (expense) benefit 2 (4)
After tax amount (11) 10
Amounts reclassified from accumulated other comprehensive income (loss)(1) 2 6
Net current period other comprehensive (loss) income (9) 16
Balance at the end of the period (436) (330)
Foreign currency translation adjustment    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,552) (1,208)
Before tax amount 75 11
Tax (expense) benefit 4 1
After tax amount 79 12
Amounts reclassified from accumulated other comprehensive income (loss)(1) 0 0
Net current period other comprehensive (loss) income 79 12
Balance at the end of the period (1,473) (1,196)
Unrealized gain (loss) on derivatives    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period 89 (17)
Before tax amount (3) 36
Tax (expense) benefit 1 (7)
After tax amount (2) 29
Amounts reclassified from accumulated other comprehensive income (loss)(1) (1) (1)
Net current period other comprehensive (loss) income (3) 28
Balance at the end of the period 86 11
Total attributable to Cummins Inc.    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,890) (1,571)
Before tax amount 59 61
Tax (expense) benefit 7 (10)
After tax amount 66 51
Amounts reclassified from accumulated other comprehensive income (loss)(1) 1 5
Net current period other comprehensive (loss) income 67 56
Balance at the end of the period (1,823) (1,515)
Noncontrolling interests    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Before tax amount 3 (8)
Tax (expense) benefit 0 0
After tax amount 3 (8)
Amounts reclassified from accumulated other comprehensive income (loss)(1) 0 0
Net current period other comprehensive (loss) income $ 3 $ (8)