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 9 Months Ended
Sep. 28, 2014
Sep. 29, 2013
Sep. 28, 2014
Sep. 29, 2013
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period     $ (784)  
Before tax amount (195) 108 (79) (98)
Tax (provision) benefit 19 (3) 13 9
After tax amount (176) 105 (66) (89)
Amounts reclassified from accumulated other comprehensive income 12 [1],[2] 17 [1],[2] 20 [1],[2] 40 [1],[2]
Total other comprehensive income (loss), net of tax (164) 122 (46) (49)
Balance at the end of the period (827)   (827)  
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 (597) (754) (611) (794)
Before tax amount       (7) 13
Tax (provision) benefit       1 (5)
After tax amount    0 (6) 8
Amounts reclassified from accumulated other comprehensive income 14 [1],[2] 16 [1],[2] 34 [1],[2] 48 [1],[2]
Total other comprehensive income (loss), net of tax 14 16 28 56
Balance at the end of the period (583) (738) (583) (738)
Foreign currency translation adjustment
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (76) (338) (179) (161)
Before tax amount (184) 105 (77) (86)
Tax (provision) benefit 18 (1) 14 13
After tax amount (166) 104 (63) (73)
Amounts reclassified from accumulated other comprehensive income    [1],[2] 0 [1],[2]    [1],[2]    [1],[2]
Total other comprehensive income (loss), net of tax (166) 104 (63) (73)
Balance at the end of the period (242) (234) (242) (234)
Unrealized gain (loss) on marketable securities
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 0 5 7 5
Before tax amount    2 (1) 10
Tax (provision) benefit    1    (1)
After tax amount    3 (1) 9
Amounts reclassified from accumulated other comprehensive income (1) [1],[2] (2) [1],[2] (7) [1],[2] (8) [1],[2]
Total other comprehensive income (loss), net of tax (1) 1 (8) 1
Balance at the end of the period (1) 6 (1) 6
Unrealized gain (loss) on derivatives
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 4 (12) (1) 0
Before tax amount (5) 10 5 (7)
Tax (provision) benefit 1 (3) (2) 2
After tax amount (4) 7 3 (5)
Amounts reclassified from accumulated other comprehensive income (1) [1],[2] 3 [1],[2] (3) [1],[2] 3 [1],[2]
Total other comprehensive income (loss), net of tax (5) 10 0 (2)
Balance at the end of the period (1) (2) (1) (2)
Total attributable to Cummins Inc.
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (669) (1,099) (784) (950)
Before tax amount (189) 117 (80) (70)
Tax (provision) benefit 19 (3) 13 9
After tax amount (170) 114 (67) (61)
Amounts reclassified from accumulated other comprehensive income 12 [1],[2] 17 [1],[2] 24 [1],[2] 43 [1],[2]
Total other comprehensive income (loss), net of tax (158) 131 (43) (18)
Balance at the end of the period (827) (968) (827) (968)
Noncontrolling interests
        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount (6) (9) 1 (28)
After tax amount (6) (9) 1 (28)
Amounts reclassified from accumulated other comprehensive income    [1],[2] 0 [1],[2] (4) [1],[2] (3) [1],[2]
Total other comprehensive income (loss), net of tax $ (6) $ (9) $ (3) $ (31)
[1] See reclassifications out of accumulated other comprehensive income (loss) disclosure below for further details.
[2] Amounts are net of tax.