Annual report pursuant to Section 13 and 15(d)

EARNINGS PER SHARE (Details)

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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Earnings Per Share [Abstract]      
Net income attributable to Cummins Inc. $ 1,399 $ 1,651 $ 1,483
Weighted-average common shares outstanding:      
Basic (in shares) 178,037,581 182,637,568 186,994,382
Dilutive effect of stock compensation awards (in shares) 369,247 441,727 423,459
Diluted (in shares) 178,406,828 183,079,295 187,417,841
Earnings per common share attributable to Cummins Inc.      
Basic (in dollars per share) $ 7.86 $ 9.04 $ 7.93
Diluted (in dollars per share) $ 7.84 $ 9.02 $ 7.91
Weighted-average shares, common stock options excluded (in shares) 866,262 165,840 359,641