Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

ACCRUED EXPENSES, OTHER LIABILITIES AND DEFERRED REVENUES

9 Months Ended

Sep. 30, 2018

NOTE 11. OTHER ACCRUED EXPENSES AND OTHER LIABILITIES AND DEFERRED REVENUE

Other accrued expenses included the following:

Other liabilities and deferred revenue included the following:



In millions	September 30, 2018		December 31, 2017
Accrued warranty	$	790	$	466
Deferred revenue	637		604
Income taxes payable⁽¹⁾	324		281
Deferred income taxes	263		391
Accrued compensation	166		151
Other long-term liabilities	161		134
Other liabilities and deferred revenue	$	2,341	$	2,027

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⁽¹⁾Long-term income taxes payable are the result of the Tax Legislation and relate to the non-current portion of

the one-time transition tax on accumulated foreign earnings.