Quarterly report pursuant to Section 13 or 15(d)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details)

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Oct. 01, 2017
Oct. 02, 2016
Oct. 01, 2017
Oct. 02, 2016
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period     $ (1,821)  
Before tax amount $ 98 $ (47) 294 $ (353)
Tax benefit (expense) (7) 19 (20) 26
After tax amount 91 (28) 274 (327)
Amounts reclassified from accumulated other comprehensive loss [1],[2] 18 19 55 40
Net current period other comprehensive income (loss) 109 (9) 329 (287)
Balance at the end of the period (1,504)   (1,504)  
Change in pensions and other postretirement defined benefit plans        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (649) (636) (685) (654)
Before tax amount 0 5 8 5
Tax benefit (expense) 0 (1) (3) (1)
After tax amount 0 4 5 4
Amounts reclassified from accumulated other comprehensive loss [1],[2] 16 9 47 27
Net current period other comprehensive income (loss) 16 13 52 31
Balance at the end of the period (633) (623) (633) (623)
Foreign currency translation adjustment        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (959) (960) (1,127) (696)
Before tax amount 106 (51) 286 (316)
Tax benefit (expense) (10) 19 (22) 20
After tax amount 96 (32) 264 (296)
Amounts reclassified from accumulated other comprehensive loss [1],[2] 0 0    
Net current period other comprehensive income (loss) 96 (32) 264 (296)
Balance at the end of the period (863) (992) (863) (992)
Unrealized gain (loss) on marketable securities        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period 0 (1) (1) (2)
Before tax amount 0 0 2 1
Tax benefit (expense) 1 0 0  
After tax amount 1 0 2 1
Amounts reclassified from accumulated other comprehensive loss [1],[2] (1) 0 (1)  
Net current period other comprehensive income (loss) 0 0 1 1
Balance at the end of the period 0 (1) 0 (1)
Unrealized gain (loss) on derivatives        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (7) (23) (8) 4
Before tax amount (6) (4) (14) (40)
Tax benefit (expense) 2 1 5 7
After tax amount (4) (3) (9) (33)
Amounts reclassified from accumulated other comprehensive loss [1],[2] 3 10 9 13
Net current period other comprehensive income (loss) (1) 7 0 (20)
Balance at the end of the period (8) (16) (8) (16)
Total attributable to Cummins Inc.        
Changes in accumulated other comprehensive income (loss) by component:        
Balance at the beginning of the period (1,615) (1,620) (1,821) (1,348)
Before tax amount 100 (50) 282 (350)
Tax benefit (expense) (7) 19 (20) 26
After tax amount 93 (31) 262 (324)
Amounts reclassified from accumulated other comprehensive loss [1],[2] 18 19 55 40
Net current period other comprehensive income (loss) 111 (12) 317 (284)
Balance at the end of the period (1,504) (1,632) (1,504) (1,632)
Noncontrolling interests        
Changes in accumulated other comprehensive income (loss) by component:        
Before tax amount (2) 3 12 (3)
After tax amount (2) 3 12 (3)
Amounts reclassified from accumulated other comprehensive loss [1],[2]   0 0  
Net current period other comprehensive income (loss) $ (2) $ 3 $ 12 $ (3)
[1] Amounts are net of tax.
[2] Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.