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
 3 Months Ended 12 Months Ended
Dec. 31, 2016
Oct. 02, 2016
 [1]
Jul. 03, 2016
 [1]
Apr. 03, 2016
Dec. 31, 2015
 [2]
Sep. 27, 2015
Jun. 28, 2015
Mar. 29, 2015
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Earnings Per Share [Abstract]                      
NET INCOME ATTRIBUTABLE TO CUMMINS INC. $ 378 $ 289 $ 406 $ 321 $ 161 $ 380 $ 471 $ 387 $ 1,394 $ 1,399 $ 1,651
Weighted-average common shares outstanding:                      
Basic (in shares)                 169,038,410 178,037,581 182,637,568
Dilutive effect of stock compensation awards (in shares)                 298,206 369,247 441,727
Diluted (in shares)                 169,336,616 178,406,828 183,079,295
Options excluded (in shares)                 1,091,799 866,262 165,840
Earnings per common share attributable to Cummins Inc.                      
Basic (in dollars per share) $ 2.26 [3] $ 1.72 [3] $ 2.41 [3] $ 1.87 [3] $ 0.92 [3] $ 2.15 [3] $ 2.63 [3] $ 2.14 [3] $ 8.25 $ 7.86 $ 9.04
Diluted (in dollars per share) $ 2.25 [3] $ 1.72 [3] $ 2.40 [3] $ 1.87 [3] $ 0.92 [3] $ 2.14 [3] $ 2.62 [3] $ 2.14 [3] $ 8.23 $ 7.84 $ 9.02
[1] The second quarter of 2016, included an additional $39 million loss contingency charge ($24 million after-tax). The third quarter of 2016 included an additional $99 million loss contingency charge ($50 million net of favorable compensation impact and after-tax).
[2] The fourth quarter of 2015, included a $211 million impairment of light-duty diesel assets ($133 million after-tax), a $90 million restructuring charge ($61 million after-tax) and a $60 million charge for a loss contingency ($38 million after-tax).
[3] Earnings per share in each quarter is computed using the weighted-average number of shares outstanding during that quarter while earnings per share for the full year is computed using the weighted-average number of shares outstanding during the year. Thus, the sum of the four quarters earnings per share may not equal the full year earnings per share.