Quarterly report pursuant to Section 13 or 15(d)

EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Tables)

v3.21.1
EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Tables)
 3 Months Ended
Apr. 04, 2021
Equity Method Investments and Joint Ventures [Abstract]  
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees included in our Condensed Consolidated Statements of Net Income for the reporting period was as follows:
  Three months ended
In millions April 4,
2021		 March 29,
2020
Manufacturing entities
Beijing Foton Cummins Engine Co., Ltd. $ 39  $ 17 
Dongfeng Cummins Engine Company, Ltd. 31  8 
Chongqing Cummins Engine Company, Ltd. 10  9 
All other manufacturers 61 

55 
(1)
Distribution entities
Komatsu Cummins Chile, Ltda. 6  10 
All other distributors 3  — 
Cummins share of net income 150  99 
Royalty and interest income 16  30 
Equity, royalty and interest income from investees $ 166  $ 129 
(1) Includes $37 million in favorable adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Change) passed in March 2020.