Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details)

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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 29, 2020
Mar. 31, 2019
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees $ 129 $ 92
Beijing Foton Cummins Engine Company    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 17 21
Chongqing Cummins Engine Company, Ltd.    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 9 12
Dongfeng Cummins Engine Company Ltd    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 8 14
All other manufacturers    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 55 [1] 27
Komatsu Cummins Chile, Ltda. (Distribution)    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 10 6
All other distributors    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 0 (1)
Cummin's Share of Equity Earnings    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees 99 79
Royalty and interest income    
Equity, royalty and interest income from investees    
Equity, royalty and interest income from investees $ 30 $ 13
[1] (1) Includes $37 million in adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Changes) passed in March 2020. See NOTE 6, "INCOME TAXES" for additional information on India Tax Law Changes.