|
ACQUISITIONS AND DIVESTITURES (Details) (USD $)
In Millions, unless otherwise specified |
9 Months Ended | 0 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | 0 Months Ended | 1 Months Ended | 12 Months Ended | 1 Months Ended | 9 Months Ended | 1 Months Ended | 3 Months Ended | 12 Months Ended | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Sep. 29, 2013
|
Sep. 30, 2012
|
Dec. 31, 2012
|
May 31, 2013
Cummins Rocky Mountain LLC
|
Sep. 29, 2013
Cummins Rocky Mountain LLC
|
Sep. 29, 2013
Cummins Rocky Mountain LLC
|
Dec. 31, 2012
Cummins Rocky Mountain LLC
|
May 31, 2013
Cummins Rocky Mountain LLC
Customer
Minimum
|
May 31, 2013
Cummins Rocky Mountain LLC
Customer
Maximum
|
Jul. 31, 2013
Cummins Northwest
|
Jan. 31, 2013
Cummins Northwest
|
Dec. 31, 2012
Cummins Northwest
|
Jul. 31, 2012
Hilite Germany GmbH
|
Sep. 30, 2012
Hilite Germany GmbH
|
Jul. 31, 2012
Hilite Germany GmbH
Customer
|
Jul. 31, 2012
Cummins Central Power
|
Sep. 30, 2012
Cummins Central Power
|
Dec. 31, 2011
Cummins Central Power
|
|
| Business Acquisition | ||||||||||||||||||
| Remaining interest acquired (as a percent) | 67.00% | 50.00% | 45.00% | |||||||||||||||
| Cash paid for business acquisition | $ 62 | |||||||||||||||||
| Cash consideration paid to creditors to eliminate all debt related to the acquired entity | 74 | |||||||||||||||||
| Weighted average amortization life | 1 year | 4 years | 8 years 6 months | 4 years 6 months | ||||||||||||||
| Gain (loss) from revaluation of pre-existing ownership interest in the acquiree company | 12 | 7 | 5 | 7 | 7 | |||||||||||||
| Ownership interest in the acquiree company, immediately prior to acquisition (as a percent) | 33.00% | 50.00% | 35.00% | |||||||||||||||
| Net sales prior to acquisition | 384 | 137 | 209 | |||||||||||||||
| Purchase price distributed in future quarters | 14 | |||||||||||||||||
| Deferred purchase price distributed | 11 | |||||||||||||||||
| The preliminary purchase price allocation, subject to finalization, was as follows: | ||||||||||||||||||
| Accounts receivable | 48 | 48 | ||||||||||||||||
| Inventory | 100 | 100 | 5 | |||||||||||||||
| Fixed assets | 34 | 34 | 5 | |||||||||||||||
| Intangible assets | 8 | 8 | ||||||||||||||||
| Goodwill | 457 | 445 | 9 | 9 | 3 | 91 | ||||||||||||
| Other assets | 8 | 8 | ||||||||||||||||
| Current liabilities | (40) | (40) | ||||||||||||||||
| Total business valuation | 167 | 167 | ||||||||||||||||
| Fair value of pre-existing 33 percent interest | (31) | |||||||||||||||||
| Purchase price | 136 | 136 | 4 | 18 | 176 | 20 | ||||||||||||
| Other information | ||||||||||||||||||
| Acquisition related costs | $ 4 | |||||||||||||||||
| Ownership in partnership formed, post acquisition (as a percent) | 20.01% | 79.99% | ||||||||||||||||
| Third party ownership in partnership formed, post acquisition (as a percent) | 20.01% | |||||||||||||||||