Cummins Inc. Annual report pursuant to Section 13 and 15(d)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 5)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 5) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
U.S. Plans
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year			$ 2,327
Fair value of plan assets at end of year	2,713	2,445	2,327
U.S. Plans \| Significant unobservable inputs (Level 3)
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	296	286
Unrealized (losses) gains on assets still held at the reporting date	33	30
Purchases, sales and settlements, net	(23)	(20)
Fair value of plan assets at end of year	306	296
U.S. Plans \| Significant unobservable inputs (Level 3) \| Private equity
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	153	156
Unrealized (losses) gains on assets still held at the reporting date	22	20
Purchases, sales and settlements, net	(27)	(23)
Fair value of plan assets at end of year	148	153
U.S. Plans \| Significant unobservable inputs (Level 3) \| Real estate
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	143	130
Unrealized (losses) gains on assets still held at the reporting date	11	10
Purchases, sales and settlements, net	4	3
Fair value of plan assets at end of year	158	143
Non-U.S. Plans
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year			1,324
Fair value of plan assets at end of year	1,724	1,516	1,324
Non-U.S. Plans \| Significant unobservable inputs (Level 3)
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	557	486
Unrealized (losses) gains on assets still held at the reporting date	50	36
Purchases, sales and settlements, net	(3)	35
Fair value of plan assets at end of year	604	557
Non-U.S. Plans \| Significant unobservable inputs (Level 3) \| Private equity
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	48	28
Unrealized (losses) gains on assets still held at the reporting date	11	5
Purchases, sales and settlements, net	22	15
Fair value of plan assets at end of year	81	48
Non-U.S. Plans \| Significant unobservable inputs (Level 3) \| Real estate
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	69	34
Unrealized (losses) gains on assets still held at the reporting date	(3)	2
Purchases, sales and settlements, net	(5)	33
Fair value of plan assets at end of year	61	69
Non-U.S. Plans \| Significant unobservable inputs (Level 3) \| Insurance
Summary of changes in the fair value of level 3 assets
Fair value of plan assets at beginning of year	440	424
Unrealized (losses) gains on assets still held at the reporting date	42	29
Purchases, sales and settlements, net	(20)	(13)
Fair value of plan assets at end of year	$ 462	$ 440