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INCOME TAXES (Details 2) (USD $)
In Millions, unless otherwise specified |
12 Months Ended | ||||
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Dec. 31, 2014
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Dec. 31, 2013
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Dec. 31, 2012
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Dec. 31, 2015
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Jan. 01, 2015
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| Components of Deferred Tax Assets and Liabilities | |||||
| Cummins share of net income | $ 330us-gaap_IncomeLossFromEquityMethodInvestments | $ 325us-gaap_IncomeLossFromEquityMethodInvestments | $ 347us-gaap_IncomeLossFromEquityMethodInvestments | ||
| Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary, Amount for Repatriation of Equity Earnings | 14us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary | 13us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary | 9us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary | ||
| Deferred tax assets: | |||||
| U.S. federal and state carryforward benefits | 124us-gaap_DeferredTaxAssetsStateTaxes | 124us-gaap_DeferredTaxAssetsStateTaxes | |||
| Foreign carryforward benefits | 66us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign | 63us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign | |||
| Employee benefit plans | 367us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits | 328us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits | |||
| Warranty and marketing expenses | 354us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves | 332us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves | |||
| Accrued expenses | 89us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities | 70us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities | |||
| Other | 45us-gaap_DeferredTaxAssetsOther | 51us-gaap_DeferredTaxAssetsOther | |||
| Gross deferred tax assets | 1,045us-gaap_DeferredTaxAssetsGross | 968us-gaap_DeferredTaxAssetsGross | |||
| Valuation allowance | (144)us-gaap_DeferredTaxAssetsValuationAllowance | (101)us-gaap_DeferredTaxAssetsValuationAllowance | |||
| Total deferred tax assets | 901us-gaap_DeferredTaxAssetsNet | 867us-gaap_DeferredTaxAssetsNet | |||
| Deferred tax liabilities: | |||||
| Property, plant and equipment | (329)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment | (304)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment | |||
| Unremitted income of foreign subsidiaries and joint ventures | (204)us-gaap_DeferredTaxLiabilitiesUndistributedForeignEarnings | (201)us-gaap_DeferredTaxLiabilitiesUndistributedForeignEarnings | |||
| Employee benefit plans | (161)cmi_DeferredTaxLiabilitiesEmployeeBenefitPlans | (158)cmi_DeferredTaxLiabilitiesEmployeeBenefitPlans | |||
| Other | (23)us-gaap_DeferredTaxLiabilitiesOther | (27)us-gaap_DeferredTaxLiabilitiesOther | |||
| Total deferred tax liabilities | (717)us-gaap_DeferredTaxLiabilities | (690)us-gaap_DeferredTaxLiabilities | |||
| Net deferred tax assets | 184us-gaap_DeferredTaxAssetsLiabilitiesNet | 177us-gaap_DeferredTaxAssetsLiabilitiesNet | |||
| Net increase (decrease) in valuation allowance | 43us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | 6us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | |||
| Deferred tax assets included in prepaid and other current assets | 274us-gaap_DeferredTaxAssetsNetCurrent | 232us-gaap_DeferredTaxAssetsNetCurrent | |||
| Income taxes refundable included in prepaid and other current assets | 170us-gaap_IncomeTaxesReceivable | 152us-gaap_IncomeTaxesReceivable | |||
| Deferred tax assets included in other assets | 40us-gaap_DeferredTaxAssetsNetNoncurrent | 61us-gaap_DeferredTaxAssetsNetNoncurrent | |||
| Income taxes refundable long-term included in other assets | 24us-gaap_IncomeTaxesReceivableNoncurrent | 59us-gaap_IncomeTaxesReceivableNoncurrent | |||
| Deferred tax liabilities included in other liabilities and deferred revenue | 130us-gaap_DeferredTaxLiabilitiesNoncurrent | 116us-gaap_DeferredTaxLiabilitiesNoncurrent | |||
| Reconciliation of unrecognized tax benefits | |||||
| Beginning balance | 169us-gaap_UnrecognizedTaxBenefits | 145us-gaap_UnrecognizedTaxBenefits | 86us-gaap_UnrecognizedTaxBenefits | ||
| Additions based on tax positions related to the current year | 8us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions | 10us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions | 4us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions | ||
| Additions based on tax positions related to the prior years | 5us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions | 21us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions | 57us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions | ||
| Reductions for tax positions related to prior years | (2)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | (6)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | (2)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | ||
| Reductions for tax positions relating to settlements with taxing authorities | (5)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities | ||||
| Reductions for tax positions relating to lapse of statute of limitations | (1)us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | (1)us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | |||
| Ending balance | 174us-gaap_UnrecognizedTaxBenefits | 169us-gaap_UnrecognizedTaxBenefits | 145us-gaap_UnrecognizedTaxBenefits | ||
| Unrecognized tax benefits that would impact effective tax rate | 114us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate | 107us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate | |||
| Unrecognized tax benefits, interest accrued | 7us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued | 3us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued | 2us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued | ||
| Net interest expense recognized | 4us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense | 1us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense | (3)us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense | ||
| Scenario, Forecast | |||||
| Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |||||
| Significant (Increase) Decrease in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Lower Bound |
60us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleEstimatedRangeOfChangeLowerBound / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember |
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| Significant (Increase) Decrease in Unrecognized Tax Benefits is REasonably Possible, Estimated Range of Change, Upper Bound |
70us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleEstimatedRangeOfChangeUpperBound / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember |
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| Scenario, Forecast | Minimum | |||||
| Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |||||
| Estimated Future Tax Expense (Benefit) |
10us-gaap_OtherTaxExpenseBenefit / us-gaap_RangeAxis = us-gaap_MinimumMember / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember |
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| Scenario, Forecast | Maximum | |||||
| Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |||||
| Estimated Future Tax Expense (Benefit) |
$ 20us-gaap_OtherTaxExpenseBenefit / us-gaap_RangeAxis = us-gaap_MaximumMember / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember |
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- Definition
Deferred Tax Liabilities, Employee Benefit Plans No definition available.
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes. No definition available.
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- Definition
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from warranty reserves. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences not separately disclosed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences from undistributed earnings of subsidiaries and other recognized entities not within the country of domicile of the entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Carrying amount due after one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to equity in earnings (loss) of unconsolidated subsidiaries exempt from income taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of other income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of (increase) decrease reasonably possible in the estimated lower bound of the unrecognized tax benefit for a tax position taken or expected to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of (increase) decrease reasonably possible in the estimated upper bound of the unrecognized tax benefit for a tax position taken or expected to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of interest expense accrued for an underpayment of income taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of interest expense for an underpayment of income taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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