Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Oct. 02, 2016
Sep. 27, 2015
Oct. 02, 2016
Sep. 27, 2015
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period     $ (1,348)  
Before tax amount $ (47) $ (240) (353) $ (285)
Tax benefit (expense) 19 30 26 51
After tax amount (28) (210) (327) (234)
Net current period other comprehensive income (loss) (9) (200) (287) (195)
Balance at the end of the period (1,632)   (1,632)  
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] 19 10 40 39
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 (636) (641) (654) (669)
Before tax amount 5 0 5 (3)
Tax benefit (expense) (1) 0 (1) 1
After tax amount 4 0 4 (2)
Net current period other comprehensive income (loss) 13 15 31 43
Balance at the end of the period (623) (626) (623) (626)
Change in pensions and other postretirement defined benefit plans | 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] 9 15 27 45
Foreign currency translation adjustment        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (960) (435) (696) (406)
Before tax amount (51) (239) (316) (290)
Tax benefit (expense) 19 31 20 53
After tax amount (32) (208) (296) (237)
Net current period other comprehensive income (loss) (32) (208) (296) (237)
Balance at the end of the period (992) (643) (992) (643)
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 0    
Unrealized gain (loss) on marketable securities        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1) (1) (2) (1)
Before tax amount 0 (1) 1  
Tax benefit (expense) 0 0 0  
After tax amount 0 (1) 1 0
Net current period other comprehensive income (loss) 0 (1) 1 (1)
Balance at the end of the period (1) (2) (1) (2)
Unrealized gain (loss) on marketable securities | Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive income 0 [1],[2] 0 [1],[2] 0 (1) [1],[2]
Unrealized gain (loss) on derivatives        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (23) 6 4 (2)
Before tax amount (4) 13 (40) 23
Tax benefit (expense) 1 (1) 7 (3)
After tax amount (3) 12 (33) 20
Net current period other comprehensive income (loss) 7 7 (20) 15
Balance at the end of the period (16) 13 (16) 13
Unrealized gain (loss) on derivatives | 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] 10 (5) 13 (5)
Total attributable to Cummins Inc.        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,620) (1,071) (1,348) (1,078)
Before tax amount (50) (227) (350) (270)
Tax benefit (expense) 19 30 26 51
After tax amount (31) (197) (324) (219)
Net current period other comprehensive income (loss) (12) (187) (284) (180)
Balance at the end of the period (1,632) (1,258) (1,632) (1,258)
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] 19 10 40 39
Noncontrolling interests        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount 3 (13) (3) (15)
After tax amount 3 (13) (3) (15)
Net current period other comprehensive income (loss) $ 3 (13) (3) $ (15)
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]   $ 0 $ 0  
[1] Amounts are net of tax.
[2] See reclassifications out of accumulated other comprehensive (loss) income disclosure below for further details.