Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

v3.19.1
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2019
Apr. 01, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period $ (1,807)  
Before tax amount 62 $ 121
Tax benefit (expense) 5 (35)
After tax amount 67 86
Amounts reclassified from accumulated other comprehensive loss(1) [1] 4 13
Net current period other comprehensive income (loss) 71 99
Balance at the end of the period (1,739)  
Change in pensions and other postretirement defined benefit plans    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (671) (689)
Before tax amount (23) (8)
Tax benefit (expense) 5 2
After tax amount (18) (6)
Amounts reclassified from accumulated other comprehensive loss(1) [1] 7 14
Net current period other comprehensive income (loss) (11) 8
Balance at the end of the period (682) (681)
Foreign currency translation adjustment    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,138) (812)
Before tax amount 80 125
Tax benefit (expense) 1 (33)
After tax amount 81 92
Amounts reclassified from accumulated other comprehensive loss(1) [1] 0 0
Net current period other comprehensive income (loss) 81 92
Balance at the end of the period (1,057) (720)
Unrealized gain (loss) on marketable securities    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period 0 1
Before tax amount (1) 0
Tax benefit (expense) 0 0
After tax amount (1) 0
Amounts reclassified from accumulated other comprehensive loss(1) [1] 0 (1)
Net current period other comprehensive income (loss) (1) (1)
Balance at the end of the period (1) 0
Unrealized gain (loss) on derivatives    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period 2 (3)
Before tax amount 3 11
Tax benefit (expense) (1) (4)
After tax amount 2 7
Amounts reclassified from accumulated other comprehensive loss(1) [1] (3) 0
Net current period other comprehensive income (loss) (1) 7
Balance at the end of the period 1 4
Total attributable to Cummins Inc.    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Balance at the beginning of the period (1,807) (1,503)
Before tax amount 59 128
Tax benefit (expense) 5 (35)
After tax amount 64 93
Amounts reclassified from accumulated other comprehensive loss(1) [1] 4 13
Net current period other comprehensive income (loss) 68 106
Balance at the end of the period (1,739) (1,397)
Noncontrolling interests    
AOCI Attributable to Parent, Net of Tax [Roll Forward]    
Before tax amount 3 (7)
After tax amount 3 (7)
Amounts reclassified from accumulated other comprehensive loss(1) [1]   0
Net current period other comprehensive income (loss) $ 3 $ (7)
[1] Amounts are net of tax. Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.