Annual report pursuant to Section 13 and 15(d)

OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.3.1.900
OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period $ (1,078)    
Before tax amount (445) $ (440) $ 157
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 110 104 (80)
After tax amount (335) (336) 77
Amounts reclassified from accumulated other comprehensive income [1],[2] 50 31 60
Net current period other comprehensive income (loss) (285) (305) 137
Balance at the end of period (1,348) (1,078)  
Total attributable to Cummins Inc.      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1,078) (784) (950)
Before tax amount (430) (433) 185
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 110 104 (80)
After tax amount (320) (329) 105
Amounts reclassified from accumulated other comprehensive income [1],[2] 50 35 61
Net current period other comprehensive income (loss) (270) (294) 166
Balance at the end of period (1,348) (1,078) (784)
Change in pension and other postretirement defined benefit plans      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (669) (611) (794)
Before tax amount (81) (196) 206
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 35 92 (87)
After tax amount (46) (104) 119
Net current period other comprehensive income (loss) 15 (58) 183
Balance at the end of period (654) (669) (611)
Foreign currency translation adjustment      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (406) (179) (161)
Before tax amount (366) (241) (31)
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 76 14 13
After tax amount (290) (227) (18)
Net current period other comprehensive income (loss) (290) (227) (18)
Balance at the end of period (696) (406) (179)
Realized gain on marketable securities      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (1) 7 5
Before tax amount   2 16
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 0 (1) (9)
After tax amount   1 7
Net current period other comprehensive income (loss) (1) (8) 2
Balance at the end of period (2) (1) 7
Unrealized gain (loss) on derivatives      
Changes in accumulated other comprehensive income (loss) by component:      
Balance at the beginning of period (2) (1) 0
Before tax amount 17 2 (6)
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent (1) (1) 3
After tax amount 16 1 (3)
Net current period other comprehensive income (loss) 6 (1) (1)
Balance at the end of period 4 (2) (1)
Noncontrolling interests      
Changes in accumulated other comprehensive income (loss) by component:      
Before tax amount (15) (7) (28)
After tax amount (15) (7) (28)
Net current period other comprehensive income (loss) (15) (11) (29)
Reclassification out of accumulated other comprehensive income (loss) | Change in pension and other postretirement defined benefit plans      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] 61 46 64
Reclassification out of accumulated other comprehensive income (loss) | Realized gain on marketable securities      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] (1) (9) (5)
Reclassification out of accumulated other comprehensive income (loss) | Unrealized gain (loss) on derivatives      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] (10) (2) 2
Reclassification out of accumulated other comprehensive income (loss) | Noncontrolling interests      
Changes in accumulated other comprehensive income (loss) by component:      
Amounts reclassified from accumulated other comprehensive income [1],[2] $ 0 $ (4) $ (1)
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive income (loss) disclosure below for further details.