Annual report pursuant to Section 13 and 15(d)

INVESTMENTS IN EQUITY INVESTEES (Details 2)

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INVESTMENTS IN EQUITY INVESTEES (Details 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]      
Investment account representing cumulative undistributed income in equity investees $ 525    
Dividends from the unconsolidated equity investees 212 $ 248 $ 227
Net sales 5,654 5,946 7,426
Gross margin 1,182 1,265 1,539
Net income 499 521 630
Cummins share of net income 260 273 330
Royalty and interest income 41 42 40
Equity, royalty and interest income from investees 301 315 $ 370
Current assets 2,602 2,458  
Non-current assets 1,377 1,539  
Current liabilities (1,938) (1,796)  
Non-current liabilities (232) (284)  
Net assets 1,809 1,917  
Cummins share of net assets $ 927 $ 958