Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.2.0.727
OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Jun. 28, 2015
Jun. 29, 2014
Jun. 28, 2015
Jun. 29, 2014
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period     $ (1,078)  
Before tax amount $ 156 $ 90 (45) $ 116
Tax (expense) benefit (3) (6) 21 (6)
After tax amount 153 84 (24) 110
Total other comprehensive income (loss), net of tax 169 83 5 118
Balance at the end of the period (1,071)   (1,071)  
Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2] 16 (1) 29 8
Accumulated Defined Benefit Plans Adjustment Attributable to Parent        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (656) (607) (669) (611)
Before tax amount 0   (3) (7)
Tax (expense) benefit 0   1 1
After tax amount 0 0 (2) (6)
Total other comprehensive income (loss), net of tax 15 10 28 14
Balance at the end of the period (641) (597) (641) (597)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2] 15 10 30 20
Foreign currency translation adjustment        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (587) (155) (406) (179)
Before tax amount 153 83 (51) 107
Tax (expense) benefit (1) (4) 22 (4)
After tax amount 152 79 (29) 103
Total other comprehensive income (loss), net of tax 152 79 (29) 103
Balance at the end of the period (435) (76) (435) (76)
Foreign currency translation adjustment | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2]   0    
Accumulated Net Investment Gain (Loss) Attributable to Parent        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1) 6 (1) 7
Before tax amount 0   1 (1)
Tax (expense) benefit 0   0  
After tax amount 0 0 1 (1)
Total other comprehensive income (loss), net of tax   (6) 0 (7)
Balance at the end of the period (1) 0 (1) 0
Accumulated Net Investment Gain (Loss) Attributable to Parent | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2] 0 (6) (1) (6)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1) 1 (2) (1)
Before tax amount 9 7 10 10
Tax (expense) benefit (2) (2) (2) (3)
After tax amount 7 5 8 7
Total other comprehensive income (loss), net of tax 7 3 8 5
Balance at the end of the period 6 4 6 4
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2]   (2)   (2)
Total attributable to Cummins Inc.        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,245) (755) (1,078) (784)
Before tax amount 162 90 (43) 109
Tax (expense) benefit (3) (6) 21 (6)
After tax amount 159 84 (22) 103
Total other comprehensive income (loss), net of tax 174 86 7 115
Balance at the end of the period (1,071) (669) (1,071) (669)
Total attributable to Cummins Inc. | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2] 15 2 29 12
Noncontrolling interests        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount (6)   (2) 7
After tax amount (6) 0 (2) 7
Total other comprehensive income (loss), net of tax (5) (3) (2) 3
Noncontrolling interests | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income [1],[2] $ 1 $ (3) $ 0 $ (4)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure below for further details.