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]

Cover
- DOCUMENT COVER Document
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

PRODUCT WARRANTY LIABILITY (Details 1) Warranty Liability Reconciliation, Warranty Related to Deferred Revenues

v3.25.4

PRODUCT WARRANTY LIABILITY (Details 1) Warranty Liability Reconciliation, Warranty Related to Deferred Revenues - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Product Warranty Liability:
Balance, beginning of year	$ 2,623	$ 2,497	$ 2,477
Provision for warranties issued	632	641	602
Deferred revenue on extended warranty contracts sold	390	343	350
Provision for product campaigns issued	44	65	28
Payments made during period	(730)	(704)	(705)
Amortization of deferred revenue on extended warranty contracts	(296)	(297)	(300)
Changes in estimates for pre-existing warranties	120	99	37
Foreign currency translation adjustments and other	(5)	(21)	8
Balance, end of period	2,778	2,623	2,497
Product Warranty Liability [Line Items]
Product Liability Contingency, Third Party Recovery	24	54	$ 36
Current portion of deferred revenue	1,606	1,347
Long-term portion of deferred revenue	1,054	1,065
Deferred revenue related to extended coverage	1,198	1,101
Current portion of accrued product warranty	693	679
Long-term portion of accrued product warranty	887	843
Standard Product Warranty Accrual	1,580	1,522
Current portion of deferred revenue
Product Warranty Liability [Line Items]
Current portion of deferred revenue	303	286
Deferred revenue
Product Warranty Liability [Line Items]
Long-term portion of deferred revenue	895	815
Current portion of accrued product warranty
Product Warranty Liability [Line Items]
Current portion of accrued product warranty	693	679
Other Liabilities
Product Warranty Liability [Line Items]
Long-term portion of accrued product warranty	$ 887	$ 843

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