Quarterly report pursuant to Section 13 or 15(d)

OPERATING SEGMENTS (Details)

v2.4.0.8
OPERATING SEGMENTS (Details) (USD $)
In Millions, unless otherwise specified
 3 Months Ended 1 Months Ended 3 Months Ended
Mar. 30, 2014
Mar. 31, 2013
Mar. 30, 2014
Cummins Mid-South LLC
Jan. 31, 2013
Cummins Northwest
Mar. 30, 2014
Engine
Mar. 31, 2013
Engine
Mar. 30, 2014
Components
Mar. 31, 2013
Components
Mar. 30, 2014
Power Generation
Mar. 31, 2013
Power Generation
Mar. 30, 2014
Distribution
Mar. 31, 2013
Distribution
Mar. 30, 2014
Distribution
Cummins Mid-South LLC
Mar. 31, 2013
Distribution
Cummins Northwest
Mar. 30, 2014
Non-segment items
Mar. 31, 2013
Non-segment items
Mar. 30, 2014
Intersegment sales
Engine
Mar. 31, 2013
Intersegment sales
Engine
Mar. 30, 2014
Intersegment sales
Components
Mar. 31, 2013
Intersegment sales
Components
Mar. 30, 2014
Intersegment sales
Power Generation
Mar. 31, 2013
Intersegment sales
Power Generation
Mar. 30, 2014
Intersegment sales
Distribution
Mar. 31, 2013
Intersegment sales
Distribution
Mar. 30, 2014
Intersegment sales
Non-segment items
Mar. 31, 2013
Intersegment sales
Non-segment items
Mar. 30, 2014
Reportable segment
Mar. 31, 2013
Reportable segment
Mar. 30, 2014
Reportable segment
Engine
Mar. 31, 2013
Reportable segment
Engine
Mar. 30, 2014
Reportable segment
Components
Mar. 31, 2013
Reportable segment
Components
Mar. 30, 2014
Reportable segment
Power Generation
Mar. 31, 2013
Reportable segment
Power Generation
Mar. 30, 2014
Reportable segment
Distribution
Mar. 31, 2013
Reportable segment
Distribution
Mar. 30, 2014
Reportable segment
Non-segment items
Mar. 31, 2013
Reportable segment
Non-segment items
Operating results:                                                                            
Total sales $ 4,406 [1] $ 3,922 [1]     $ 2,090 $ 1,885 $ 922 $ 722 $ 452 $ 539 $ 942 $ 776         $ 473 $ 418 $ 308 $ 296 $ 187 $ 207 $ 8 $ 2 $ (976) [2] $ (923) [2] $ 4,406 $ 3,922 $ 2,563 $ 2,303 $ 1,230 $ 1,018 $ 639 $ 746 $ 950 $ 778 $ (976) [2] $ (923) [2]
Depreciation and amortization 105 [3] 98 [3]     51 [3] 52 [3] 26 [3] 24 [3] 12 [3] 12 [3] 16 [3] 10 [3]                                                    
Research, development and engineering expenses 190 182     116 105 53 57 19 18 2 2                                                    
Equity, royalty and interest income from investees 90 82     32 23 9 7 8 7 41 45                                                    
Interest income 5 5     2 2 1 1 1 2 1 0                                                    
Segment EBIT 528 437     269 195 167 119 25 51 76 [4] 95 [4]     (9) [2] (23) [2]                                            
Less: Interest expense 17 6                                                                        
INCOME BEFORE INCOME TAXES 511 431                                                                        
Amortization of debt discount and deferred costs excluded                                                                              
Gain on remeasurement of pre-existing ownership interest in the acquiree company $ 6 $ 7 $ 6 $ 7                 $ 6 $ 7                                                
[1] Includes sales to nonconsolidated equity investees of $592 million and $552 million for the three month periods ended March 30, 2014 and March 31, 2013, respectively.
[2] Includes intersegment sales and profit in inventory eliminations and unallocated corporate expenses. There were no significant unallocated corporate expenses for the three months ended March 30, 2014 and March 31, 2013.
[3] Depreciation and amortization as shown on a segment basis excludes the amortization of debt discount and deferred costs included in the Condensed Consolidated Statements of Income as "Interest expense."
[4] Distribution segment EBIT for the three months ended March 30, 2014, included a $6 million gain on the fair value adjustment resulting from the acquisition of a controlling interest in Mid-South. Distribution segment EBIT for the three months ended March 31, 2013, included a $7 million gain on the fair value adjustment resulting from the acquisition of a controlling interest in Northwest.