Quarterly report pursuant to Section 13 or 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended 9 Months Ended
Sep. 29, 2013
Sep. 30, 2012
Sep. 29, 2013
Sep. 30, 2012
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount $ 108 $ 187 $ (98) $ 121
Tax (provision) benefit (3) (43) 9 (24)
After tax amount 105 144 (89) 97
Amounts reclassified from accumulated other comprehensive income 17 [1],[2] 11 [1] 40 [1],[2] 36 [1]
Total other comprehensive income (loss), net of tax 122 155 (49) 133
Change in pensions and other postretirement defined benefit plans
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (754) (703) (794) (724)
Before tax amount 0 0 13 2
Tax (provision) benefit 0 0 (5) (1)
After tax amount 0 0 8 1
Amounts reclassified from accumulated other comprehensive income 16 [1],[2] 9 [1] 48 [1],[2] 29 [1]
Total other comprehensive income (loss), net of tax 16 9 56 30
Balance at the end of the period (738) (694) (738) (694)
Foreign currency translation adjustment
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (338) (237) (161) (198)
Before tax amount 105 152 (86) 90
Tax (provision) benefit (1) (37) 13 (14)
After tax amount 104 115 (73) 76
Amounts reclassified from accumulated other comprehensive income 0 [1],[2] 0 [1] 0 [1],[2] 0 [1]
Total other comprehensive income (loss), net of tax 104 115 (73) 76
Balance at the end of the period (234) (122) (234) (122)
Unrealized gain (loss) on marketable securities
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 5 3 5 4
Before tax amount 2 4 10 6
Tax (provision) benefit 1 (2) (1) (3)
After tax amount 3 2 9 3
Amounts reclassified from accumulated other comprehensive income (2) [1],[2] (1) [1] (8) [1],[2] (3) [1]
Total other comprehensive income (loss), net of tax 1 1 1 0
Balance at the end of the period 6 4 6 4
Unrealized gain (loss) on derivatives
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (12) (9) 0 (20)
Before tax amount 10 15 (7) 21
Tax (provision) benefit (3) (4) 2 (6)
After tax amount 7 11 (5) 15
Amounts reclassified from accumulated other comprehensive income 3 [1],[2] 2 [1] 3 [1],[2] 9 [1]
Total other comprehensive income (loss), net of tax 10 13 (2) 24
Balance at the end of the period (2) 4 (2) 4
Total attributable to Cummins Inc.
        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,099) (946) (950) (938)
Before tax amount 117 171 (70) 119
Tax (provision) benefit (3) (43) 9 (24)
After tax amount 114 128 (61) 95
Amounts reclassified from accumulated other comprehensive income 17 [1],[2] 10 [1] 43 [1],[2] 35 [1]
Total other comprehensive income (loss), net of tax 131 138 (18) 130
Balance at the end of the period (968) (808) (968) (808)
Noncontrolling interests
        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount (9) 16 (28) 2
Tax (provision) benefit 0 0 0 0
After tax amount (9) 16 (28) 2
Amounts reclassified from accumulated other comprehensive income 0 [1],[2] 1 [1] (3) [1],[2] 1 [1]
Total other comprehensive income (loss), net of tax $ (9) $ 17 $ (31) $ 3
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.