Cummins Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 7) Related Party

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 7) Related Party - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Net sales	$ 33,670	$ 34,102	$ 34,065
Trade and other	5,818	5,181
Accounts payable (principally trade)	3,800	3,951
Related Party
Related Party Transaction [Line Items]
Net sales	1,679	1,392	1,548
Related Party Transaction, Purchases from Related Party	2,168	2,463	$ 2,628
Trade and other	523	432
Accounts payable (principally trade)	$ 263	$ 281

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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