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 6 Months Ended
Jul. 02, 2017
Jul. 03, 2016
Jul. 02, 2017
Jul. 03, 2016
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period     $ (1,821)  
Before tax amount $ 105 $ (222) 196 $ (306)
Tax benefit (expense) (4) 2 (13) 7
After tax amount 101 (220) 183 (299)
Net current period other comprehensive income (loss) 118 (209) 220 (278)
Balance at the end of the period (1,615)   (1,615)  
Reclassified out of accumulated other comprehensive income (loss)        
Changes in accumulated other comprehensive income (loss) by component:        
Amounts reclassified from accumulated other comprehensive loss [1],[2] 17 11 37 21
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 (664) (645) (685) (654)
Before tax amount 0 0 8  
Tax benefit (expense) 0 0 (3)  
After tax amount 0 0 5 0
Net current period other comprehensive income (loss) 15 9 36 18
Balance at the end of the period (649) (636) (649) (636)
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 loss [1],[2] 15 9 31 18
Foreign currency translation adjustment        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,060) (753) (1,127) (696)
Before tax amount 105 (207) 180 (265)
Tax benefit (expense) (4) 0 (12) 1
After tax amount 101 (207) 168 (264)
Net current period other comprehensive income (loss) 101 (207) 168 (264)
Balance at the end of the period (959) (960) (959) (960)
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 loss [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) (2) (1) (2)
Before tax amount 1 1 2 1
Tax benefit (expense) (1) 0 (1)  
After tax amount 0 1 1 1
Net current period other comprehensive income (loss) 1 1 1 1
Balance at the end of the period 0 (1) 0 (1)
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 loss [1],[2] 1 0    
Unrealized gain (loss) on derivatives        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (7) (17) (8) 4
Before tax amount (2) (10) (8) (36)
Tax benefit (expense) 1 2 3 6
After tax amount (1) (8) (5) (30)
Net current period other comprehensive income (loss) 0 (6) 1 (27)
Balance at the end of the period (7) (23) (7) (23)
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 loss [1],[2] 1 2 6 3
Total attributable to Cummins Inc.        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,732) (1,417) (1,821) (1,348)
Before tax amount 104 (216) 182 (300)
Tax benefit (expense) (4) 2 (13) 7
After tax amount 100 (214) 169 (293)
Net current period other comprehensive income (loss) 117 (203) 206 (272)
Balance at the end of the period (1,615) (1,620) (1,615) (1,620)
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 loss [1],[2] 17 11 37 21
Noncontrolling interests        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount 1 (6) 14 (6)
After tax amount 1 (6) 14 (6)
Net current period other comprehensive income (loss) $ 1 (6) 14 $ (6)
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 loss [1],[2]   $ 0 $ 0  
[1] Amounts are net of tax.
[2] Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.