Cummins (CMI) 10-K 18 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Billions, except Share data, unless otherwise specified	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'CUMMINS INC	'	'
Entity Central Index Key	'0000026172	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Public Float	'	'	$20.30
Entity Common Stock, Shares Outstanding	'	186,682,826	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
NET SALES	$17,301	[1]	$17,334	[1]	$18,048	[1]
Cost of sales	12,918		12,826		13,459
GROSS MARGIN	4,383		4,508		4,589
OPERATING EXPENSES AND INCOME	'		'		'
Selling, general and administrative expenses	1,920		1,900		1,837
Research, development and engineering expenses	713		728		629
Equity, royalty and interest income from investees (Note 3)	361		384		416
Gain on sale of businesses (Note 2)	'		6		121
Other operating income (expense), net	-10		-16		21
OPERATING INCOME	2,101		2,254		2,681
Interest income	27		25		34
Interest expense (Note 10)	41		32		44
Other income (expense), net	32		24		'
INCOME BEFORE INCOME TAXES	2,119		2,271		2,671
Income tax expense (Note 4)	531		533		725
CONSOLIDATED NET INCOME	1,588		1,738		1,946
Less: Net income attributable to noncontrolling interests	105		93		98
NET INCOME ATTRIBUTABLE TO CUMMINS INC.	$1,483		$1,645		$1,848
EARNINGS PER COMMON SHARE ATTRIBUTABLE TO CUMMINS INC. (Note 20)	'		'		'
Basic (in dollars per share)	$7.93		$8.69		$9.58
Diluted (in dollars per share)	$7.91		$8.67		$9.55
[1]	Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.

CONSOLIDATED_STATEMENTS_OF_INC1

CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]	'	'	'
Sales to nonconsolidated equity investees	$2,319	$2,427	$2,594

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED NET INCOME	$1,588	$1,738	$1,946
Other comprehensive income (loss), net of tax (Note 16)	'	'	'
Foreign currency translation adjustments	-46	29	-147
Unrealized gain (loss) on derivatives	-1	20	-32
Change in pension and other postretirement defined benefit plans	183	-70	-78
Unrealized gain (loss) on marketable securities	1	2	1
Total other comprehensive income (loss), net of tax	137	-19	-256
COMPREHENSIVE INCOME	1,725	1,719	1,690
Less: Comprehensive income attributable to noncontrolling interest	76	86	60
COMPREHENSIVE INCOME ATTRIBUTABLE TO CUMMINS INC.	$1,649	$1,633	$1,630

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$2,699	$1,369
Marketable securities (Note 5)	150	247
Total cash, cash equivalents and marketable securities	2,849	1,616
Accounts and notes receivable, net	'	'
Trade and other	2,362	2,235
Nonconsolidated equity investees	287	240
Inventories (Note 7)	2,381	2,221
Prepaid expenses and other current assets	760	855
Total current assets	8,639	7,167
Long-term assets	'	'
Property, plant and equipment, net (Note 8)	3,156	2,724
Investments and advances related to equity method investees (Note 3)	931	897
Goodwill (Note 9)	461	445
Other intangible assets, net (Note 9)	357	369
Prepaid pensions (Note 12)	514	182
Other assets	670	764
Total assets	14,728	12,548
Current liabilities	'	'
Loans payable (Note 10)	17	16
Accounts payable (principally trade)	1,557	1,339
Current maturities of long-term debt (Note 10)	51	61
Current portion of accrued product warranty (Note 11)	360	386
Accrued compensation, benefits and retirement costs	433	400
Deferred revenue	285	215
Taxes payable (including taxes on income)	99	173
Other accrued expenses	566	546
Total current liabilities	3,368	3,136
Long-term liabilities	'	'
Long-term debt (Note 10)	1,672	698
Pensions (Note 12)	232	244
Postretirement benefits other than pensions (Note 12)	356	432
Other liabilities and deferred revenue (Note 13)	1,230	1,064
Total liabilities	6,858	5,574
Commitments and contingencies (Note 14)	0	0
Cummins Inc. shareholders’ equity (Note 15)	'	'
Common stock, $2.50 par value, 500 shares authorized, 222.3 and 222.4 shares issued	2,099	2,058
Retained earnings	8,406	7,343
Treasury stock, at cost, 35.6 and 32.6 shares	-2,195	-1,830
Common stock held by employee benefits trust, at cost, 1.3 and 1.5 shares	-16	-18
Accumulated other comprehensive loss (Note 16)	'	'
Defined benefit postretirement plans	-611	-794
Other	-173	-156
Total accumulated other comprehensive loss	-784	-950
Total Cummins Inc. shareholders' equity	7,510	6,603
Noncontrolling interests (Note 18)	360	371
Total equity	7,870	6,974
Total liabilities and equity	$14,728	$12,548

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, except Per Share data, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Common stock, par value (in dollars per share)	$2.50	$2.50
Common stock, shares authorized	500	500
Common stock, shares issued	222.3	222.4
Treasury stock, shares	35.6	32.6
Common stock held by employee benefits trust, at cost, shares	1.3	1.5

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Consolidated net income	$1,588	$1,738	$1,946
Adjustments to reconcile consolidated net income to net cash provided by operating activities	'	'	'
Restructuring and other charges and credits, net of cash payments (Note 19)	-25	27	'
Depreciation and amortization	407	361	325
Gain on sale of businesses (Note 2)	'	-6	-121
Gain on sale of equity investment	'	-13	'
Gain on fair value adjustment for consolidated investees (Note 2)	-12	-7	'
Deferred income taxes (Note 4)	100	116	85
Equity in income of investees, net of dividends	-62	-15	-23
Pension contributions in excess of expense (Note 12)	-82	-68	-131
Other post-retirement benefits payments in excess of expense (Note 12)	-25	-21	-31
Stock-based compensation expense	37	36	42
Excess tax benefits on stock-based awards	-13	-14	-5
Translation and hedging activities	17	'	4
Changes in current assets and liabilities, net of acquisitions and divestitures (Note 1)	-65	-775	-154
Changes in other liabilities and deferred revenue	211	214	139
Other, net	13	-41	-3
Net cash provided by operating activities	2,089	1,532	2,073
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Capital expenditures	-676	-690	-622
Investments in internal use software	-64	-87	-60
Proceeds from disposals of property, plant and equipment	14	11	8
Investments in and advances to equity investees	-42	-70	-81
Acquisitions of businesses, net of cash acquired (Note 2)	-147	-215	'
Proceeds from sale of businesses, net of cash sold (Note 2)	'	10	199
Investments in marketable securities—acquisitions	-418	-561	-729
Investments in marketable securities—liquidations (Note 5)	525	585	750
Proceeds from sale of equity investment	0	23	'
Purchases of other investments	-40	'	'
Cash flows from derivatives not designated as hedges	1	12	-18
Other, net	1	'	1
Net cash used in investing activities	-846	-982	-552
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from borrowings (Note 10)	1,004	64	127
Payments on borrowings and capital lease obligations	-90	-145	-237
Net borrowings under short-term credit agreements	-3	11	6
Distributions to noncontrolling interests	-75	-62	-56
Dividend payments on common stock (Note 15)	-420	-340	-255
Repurchases of common stock	-381	-256	-629
Excess tax benefits on stock-based awards	13	14	5
Other, net	4	20	14
Net cash provided by (used in) financing activities	52	-694	-1,025
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	35	29	-35
Net increase (decrease) in cash and cash equivalents	1,330	-115	461
Cash and cash equivalents at beginning of year	1,369	1,484	1,023
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$2,699	$1,369	$1,484

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $)	Total	Total Cummins Inc. Shareholders' Equity	Common Stock	Additional paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Common Stock Held in Trust	Noncontrolling interests
In Millions, unless otherwise specified
BALANCE at Dec. 31, 2010	$4,996	$4,670	$554	$1,380	$4,445	($720)	($964)	($25)	$326
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'
Net income	1,946	1,848	'	'	1,848	'	'	'	98
Other comprehensive income (loss)	-256	-218	'	'	'	-218	'	'	-38
Issuance of shares	14	14	1	13	'	'	'	'	'
Employee benefits trust activity	28	28	'	25	'	'	'	3	'
Acquisition of shares	-629	-629	'	'	'	'	-629	'	'
Cash dividends on common stock	-255	-255	'	'	-255	'	'	'	'
Distribution to noncontrolling interests	-56	'	'	'	'	'	'	'	-56
Stock option exercises	6	6	'	'	'	'	6	'	'
Other shareholder transactions	37	28	'	28	'	'	'	'	9
BALANCE at Dec. 31, 2011	5,831	5,492	555	1,446	6,038	-938	-1,587	-22	339
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'
Net income	1,738	1,645	'	'	1,645	'	'	'	93
Other comprehensive income (loss)	-19	-12	'	'	'	-12	'	'	-7
Issuance of shares	7	7	1	6	'	'	'	'	'
Employee benefits trust activity	31	31	'	27	'	'	'	4	'
Acquisition of shares	-256	-256	'	'	'	'	-256	'	'
Cash dividends on common stock	-340	-340	'	'	-340	'	'	'	'
Distribution to noncontrolling interests	-76	'	'	'	'	'	'	'	-76
Stock option exercises	13	13	'	'	'	'	13	'	'
Other shareholder transactions	45	23	'	23	'	'	'	'	22
BALANCE at Dec. 31, 2012	6,974	6,603	556	1,502	7,343	-950	-1,830	-18	371
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'
Net income	1,588	1,483	'	'	1,483	'	'	'	105
Other comprehensive income (loss)	137	166	'	'	'	166	'	'	-29
Issuance of shares	8	8	'	8	'	'	'	'	'
Employee benefits trust activity	26	26	'	24	'	'	'	2	'
Acquisition of shares	-381	-381	'	'	'	'	-381	'	'
Cash dividends on common stock	-420	-420	'	'	-420	'	'	'	'
Distribution to noncontrolling interests	-75	'	'	'	'	'	'	'	-75
Stock option exercises	17	17	'	1	'	'	16	'	'
Other shareholder transactions	-4	8	'	8	'	'	'	'	-12
BALANCE at Dec. 31, 2013	$7,870	$7,510	$556	$1,543	$8,406	($784)	($2,195)	($16)	$360

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	Cummins Inc. was founded in 1919 as a corporation in Columbus, Indiana, as one of the first diesel engine manufacturers. We are a global power leader that designs, manufactures, distributes and services diesel and natural gas engines and engine-related component products, including filtration, aftertreatment, turbochargers, fuel systems, controls systems, air handling systems and electric power generation systems.  We sell our products to original equipment manufacturers (OEMs), distributors and other customers worldwide. We serve our customers through a network of over 600 company-owned and independent distributor locations and over 6,800 dealer locations in more than 190 countries and territories.
	Principles of Consolidation
	Our Consolidated Financial Statements include the accounts of all wholly-owned and majority-owned domestic and foreign subsidiaries where our ownership is more than 50 percent of outstanding equity interests except for majority-owned subsidiaries that are considered variable interest entities (VIEs) where we are not deemed to have a controlling financial interest. In addition, we also consolidate, regardless of our ownership percentage, VIEs for which we are deemed to have a controlling financial interest. Intercompany balances and transactions are eliminated in consolidation. Where our ownership interest is less than 100 percent, the noncontrolling ownership interests are reported in our Consolidated Balance Sheets. The noncontrolling ownership interest in our income, net of tax, is classified as "Net income attributable to noncontrolling interests" in our Consolidated Statements of Income.
	Certain amounts for 2012 and 2011 have been reclassified to conform to the current classifications.
	We have variable interests in several businesses accounted for under the equity method of accounting that are deemed to be VIEs and are subject to the provisions of accounting principles generally accepted in the United States of America (GAAP) for variable interest entities. Most of these VIEs are unconsolidated and as such are included in the summary of disclosures in NOTE 3, "INVESTMENTS IN EQUITY INVESTEES." The VIEs, including the consolidated VIEs, are not material individually or in the aggregate to our Consolidated Balance Sheets or Consolidated Statements of Income.
	Investments in Equity Investees
	We use the equity method to account for our investments in joint ventures, affiliated companies and alliances in which we have the ability to exercise significant influence, generally represented by equity ownership or partnership equity of at least 20 percent but not more than 50 percent. Generally, under the equity method, original investments in these entities are recorded at cost and subsequently adjusted by our share of equity in income or losses after the date of acquisition. Investment amounts in excess of our share of an investee's net assets are amortized over the life of the related asset creating the excess. If the excess is goodwill, then it is not amortized. Equity in income or losses of each investee is recorded according to our level of ownership; if losses accumulate, we record our share of losses until our investment has been fully depleted. If our investment has been fully depleted, we recognize additional losses only when we are the primary funding source. We eliminate (to the extent of our ownership percentage) in our Consolidated Financial Statements the profit in inventory held by our equity method investees that has not yet been sold to a third-party. Our investments are classified as "Investments and advances related to equity method investees" in our Consolidated Balance Sheets. Our share of the results from joint ventures, affiliated companies and alliances is reported in our Consolidated Statements of Income as "Equity, royalty and interest income from investees," and is reported net of all applicable income taxes.
	Our foreign equity investees are presented net of applicable foreign income taxes in our Consolidated Statements of Income. The vast majority of our United States (U.S.) equity investees are partnerships (non-taxable), thus there is no difference between gross or net of tax presentation as the investees are not taxed. See NOTE 3, "INVESTMENTS IN EQUITY INVESTEES," for additional information.
	Use of Estimates in the Preparation of the Financial Statements
	Preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect reported amounts presented and disclosed in our Consolidated Financial Statements. Significant estimates and assumptions in these Consolidated Financial Statements require the exercise of judgment and are used for, but not limited to, allowance for doubtful accounts, estimates of future cash flows and other assumptions associated with goodwill and long-lived asset impairment tests, useful lives for depreciation and amortization, warranty programs, determination of discount and other rate assumptions for pension and other postretirement benefit costs, restructuring costs, income taxes and deferred tax valuation allowances, lease classification and contingencies. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be different from these estimates.
	Revenue Recognition
	We recognize revenue, net of estimated costs of returns, allowances and sales incentives, when it is realized or realizable, which generally occurs when:
	•	Persuasive evidence of an arrangement exists,
	•	The product has been shipped and legal title and all risks of ownership have been transferred,
	•	The sales price is fixed or determinable and
	•	Payment is reasonably assured.
	Products are generally sold on open account under credit terms customary to the geographic region of distribution. We perform ongoing credit evaluations of our customers and generally do not require collateral to secure our accounts receivable. For engines, service parts, service tools and other items sold to independent distributors and to partially-owned distributors accounted for under the equity method, revenues are recorded when title and risk of ownership transfers. This transfer is based on the agreement in effect with the respective distributor, which in the U.S. and most international locations, generally occurs when the products are shipped. To the extent of our ownership percentage, margins on sales to distributors accounted for under the equity method are deferred until the distributor sells the product to unrelated parties.
	We provide various sales incentives to both our distribution network and our OEM customers. These programs are designed to promote the sale of our product in the channel or encourage the usage of our products by OEM customers. Sales incentives primarily fall into three categories:
	•	Volume rebates,
	•	Market share rebates and
	•	Aftermarket rebates.
	For volume rebates, we provide certain customers with rebate opportunities for attaining specified volumes during a particular quarter or year. We accrue for the expected amount of these rebates at the time of the original sale and update our accruals quarterly based on our best estimate of the volume levels the customer will reach during the measurement period. For market share rebates, we provide certain customers with rebate opportunities based on the percentage of their production that utilizes our product. These rebates are typically measured either quarterly or annually and are accrued at the time of the original sale based on the current market shares, with adjustments made as the level changes. For aftermarket rebates we provide incentives to promote sales to certain dealers and end-markets. These rebates are typically paid on a quarterly, or more frequent, basis and estimates are made at the end of each quarter as to the amount yet to be paid. These estimates are based on historical experience with the particular program. The incentives are classified as a reduction in sales in our Consolidated Statements of Income.
	Rights of return do not exist for the majority of our sales, other than for quality issues. We do offer certain return rights in our aftermarket business, where some aftermarket customers are permitted to return small amounts of parts and filters each year and in our power generation business, which sells portable generators to retail customers. An estimate of future returns is accrued at the time of sale based on historical return rates.
	Foreign Currency Transactions and Translation
	We translate assets and liabilities of foreign entities to U.S. dollars, where the local currency is the functional currency, at year-end exchange rates. We translate income and expenses to U.S. dollars using weighted-average exchange rates for the year. We record adjustments resulting from translation in a separate component of accumulated other comprehensive income (loss) and include the adjustments in net income only upon sale, loss of controlling financial interest or liquidation of the underlying foreign investment.
	Foreign currency transaction gains and losses are included in current net income. For foreign entities where the U.S. dollar is the functional currency, including those operating in highly inflationary economies when applicable, we remeasure non-monetary balances and the related income statement using historical exchange rates. We include in income the resulting gains and losses, including the effect of derivatives in our Consolidated Statements of Income, which combined with transaction gains and losses amounted to a net loss of $27 million in 2013, net loss of $14 million in 2012 and net loss of $14 million in 2011.
	Derivative Instruments
	We make use of derivative instruments in foreign exchange, commodity price and interest rate hedging programs. Derivatives currently in use are foreign currency forward contracts, commodity swap contracts, commodity zero-cost collars and an interest rate swap. These contracts are used strictly for hedging and not for speculative purposes.
	Due to our international business presence, we are exposed to foreign currency exchange risk. We transact in foreign currencies and have significant assets and liabilities denominated in foreign currencies. Consequently, our income experiences some volatility related to movements in foreign currency exchange rates. In order to benefit from global diversification and after considering naturally offsetting currency positions, we enter into foreign currency forward contracts to minimize our existing exposures (recognized assets and liabilities) and hedge forecasted transactions.
	We are exposed to fluctuations in commodity prices due to contractual agreements with component suppliers. In order to protect ourselves against future price volatility and, consequently, fluctuations in gross margins, we periodically enter into commodity swap contracts with designated banks to fix the cost of certain raw material purchases with the objective of minimizing changes in inventory cost due to market price fluctuations.
	We record all derivatives at fair value in our financial statements. NOTE 21, "DERIVATIVES," provides further information on our hedging strategy and accounting for derivative financial instruments.
	Income Tax Accounting
	We determine our income tax expense using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax effects of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax benefits of tax loss and credit carryforwards are also recognized as deferred tax assets. We evaluate the recoverability of our deferred tax assets each quarter by assessing the likelihood of future profitability and available tax planning strategies that could be implemented to realize our net deferred tax assets. A valuation allowance is recorded to reduce the tax assets to the net value management believes is more likely than not to be realized. In the event our operating performance deteriorates, future assessments could conclude that a larger valuation allowance will be needed to further reduce the deferred tax assets. In addition, we operate within multiple taxing jurisdictions and are subject to tax audits in these jurisdictions. These audits can involve complex issues, which may require an extended period of time to resolve. We reduce our net tax assets for the estimated additional tax and interest that may result from tax authorities disputing uncertain tax positions we have taken and we believe we have made adequate provision for income taxes for all years that are subject to audit based upon the latest information available. A more complete description of our income taxes and the future benefits of our tax loss and credit carryforwards is disclosed in NOTE 4, "INCOME TAXES."
	Cash and Cash Equivalents
	Cash equivalents are defined as short-term, highly liquid investments with an original maturity of 90 days or less at the time of purchase. The carrying amounts reflected in our Consolidated Balance Sheets for cash and cash equivalents approximate fair value due to the short-term maturity of these investments.
	Statements of Cash Flows-Supplemental Disclosures
			Years ended December 31,
	In millions		2013			2012			2011
	Changes in current assets and liabilities, net of acquisitions and divestitures
	Accounts and notes receivable		$	(148	)	$	87		$	(350	)
	Inventories		(46		)	(32		)	(225		)
	Other current assets		212			(60		)	(21		)
	Accounts payable		163			(256		)	208
	Accrued expenses		(246		)	(514		)	234
	Total		$	(65	)	$	(775	)	$	(154	)
	Cash payments for income taxes, net of refunds		$	380		$	691		$	532
	Cash payments for interest, net of capitalized interest		$	30		$	32		$	47
	Marketable Securities
	We account for marketable securities in accordance with GAAP for investments in debt and equity securities. We determine the appropriate classification of all marketable securities as "held-to-maturity, "available-for-sale" or "trading" at the time of purchase, and re-evaluate such classifications at each balance sheet date. At December 31, 2013 and 2012, all of our investments were classified as available-for-sale.
	Available-for-sale (AFS) securities are carried at fair value with the unrealized gain or loss, net of tax, reported in other comprehensive income. Unrealized losses considered to be "other-than-temporary" are recognized currently in income. The cost of securities sold is based on the specific identification method. The fair value of most investment securities is determined by currently available market prices. Where quoted market prices are not available, we use the market price of similar types of securities that are traded in the market to estimate fair value. See NOTE 5, "MARKETABLE SECURITIES," for a detailed description of our investments in marketable securities.
	Accounts Receivable and Allowance for Doubtful Accounts
	Trade accounts receivable are recorded at the invoiced amount, which approximates net realizable value, and generally do not bear interest. The allowance for doubtful accounts is our best estimate of the amount of probable credit losses in our existing accounts receivable. We determine the allowance based on our historical collection experience and by performing an analysis of our accounts receivable in light of the current economic environment. We review our allowance for doubtful accounts on a regular basis. In addition, when necessary, we provide an allowance for the full amount of specific accounts deemed to be uncollectible. Account balances are charged off against the allowance in the period in which we determine that it is probable the receivable will not be recovered. The allowance for doubtful accounts balances for the years ended December 31, 2013 and 2012 were $14 million and $13 million, respectively.
	Inventories
	Our inventories are stated at the lower of cost or market. For the years ended December 31, 2013 and 2012, approximately 14 percent and 14 percent, respectively, of our consolidated inventories (primarily heavy-duty and high-horsepower engines and parts) were valued using the last-in, first-out (LIFO) cost method. The cost of other inventories is generally valued using the first-in, first-out (FIFO) cost method. Our inventories at interim and year-end reporting dates include estimates for adjustments related to annual physical inventory results and for inventory cost changes under the LIFO cost method. Due to significant movements of partially-manufactured components and parts between manufacturing plants, we do not internally measure, nor do our accounting systems provide, a meaningful segregation between raw materials and work-in-process. See NOTE 7, "INVENTORIES," for additional information.
	Property, Plant and Equipment
	We record property, plant and equipment, inclusive of assets under capital leases, at cost. We depreciate the cost of the majority of our equipment using the straight-line method with depreciable lives ranging from 20 to 40 years for buildings and 3 to 20 years for machinery, equipment and fixtures. Capital lease amortization is recorded in depreciation expense. We expense normal maintenance and repair costs as incurred. Depreciation expense totaled $318 million, $287 million and $264 million for the years ended December 31, 2013, 2012 and 2011, respectively. See NOTE 8, "PROPERTY, PLANT AND EQUIPMENT," for additional information.
	Long-Lived Assets
	We review our long-lived assets for possible impairment whenever events or circumstances indicate that the carrying value of an asset or asset group may not be recoverable. We assess the recoverability of the carrying value of the long-lived assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. An impairment of a long-lived asset or asset group exists when the expected future pre-tax cash flows (undiscounted and without interest charges) estimated to be generated by the asset or asset group is less than its carrying value. If these cash flows are less than the carrying value of such asset or asset group, an impairment loss is measured based on the difference between the estimated fair value and carrying value of the asset or asset group. Assumptions and estimates used to estimate cash flows in the evaluation of impairment and the fair values used to determine the impairment are subject to a degree of judgment and complexity. Any changes to the assumptions and estimates resulting from changes in actual results or market conditions from those anticipated may affect the carrying value of long-lived assets and could result in a future impairment charge.
	Goodwill
	Under GAAP for goodwill, we have the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value as a basis for determining whether it is necessary to perform an annual two-step goodwill impairment test. The two-step impairment test is now only required if an entity determines through this qualitative analysis that it is more likely than not that the fair value of the reporting unit is less than its carrying value. In addition, carrying value of goodwill must be tested for impairment on an interim basis in certain circumstances where impairment may be indicated. When we are required or opt to perform the two-step impairment test, the fair value of each reporting unit is estimated by discounting the after tax future cash flows less requirements for working capital and fixed asset additions. Our reporting units are generally defined as one level below an operating segment. However, there were two situations where we have aggregated two or more components which share similar economic characteristics and thus are aggregated into a single reporting unit for testing purposes. These two situations are described further below. This analysis has resulted in the following reporting units for our goodwill testing:
	•	Within our Components segment, our emission solutions and filtration businesses have been aggregated into a single reporting unit.
•	Also within our Components segment, our turbo technologies business is considered a separate reporting unit.
•	Within our Power Generation segment, our alternators business is considered a separate reporting unit.
•	Within our Engine segment, our new and recon parts business is considered a separate reporting unit. This reporting unit is in the business of selling new parts and remanufacturing and reconditioning engines and certain engine components.
•	Our Distribution segment is considered a single reporting unit as it is managed geographically and all regions share similar economic characteristics and provide similar products and services.
No other reporting units have goodwill. Our valuation method requires us to make projections of revenue, operating expenses, working capital investment and fixed asset additions for the reporting units over a multi-year period. Additionally, management must estimate a weighted-average cost of capital, which reflects a market rate, for each reporting unit for use as a discount rate. The discounted cash flows are compared to the carrying value of the reporting unit and, if less than the carrying value, a separate valuation of the goodwill is required to determine if an impairment loss has occurred. In addition, we also perform a sensitivity analysis to determine how much our forecasts can fluctuate before the fair value of a reporting unit would be lower than its carrying amount. We performed the required procedures as of the end of our fiscal third quarter and determined that our goodwill was not impaired. At December 31, 2013, our recorded goodwill was $461 million, approximately 87 percent of which resided in the emission solutions plus filtration reporting unit. For this reporting unit, the fair value exceeded its carrying value by a substantial margin when we last performed step one of the two-step impairment test. Changes in our projections or estimates, a deterioration of our operating results and the related cash flow effect or a significant increase in the discount rate could decrease the estimated fair value of our reporting units and result in a future impairment of goodwill. See NOTE 9, "GOODWILL AND OTHER INTANGIBLE ASSETS,"for additional information.
Software
We capitalize certain costs for software that are developed or obtained for internal use. Software costs are amortized on a straight-line basis over their estimated useful lives generally ranging from 3 to 12 years. Software assets are reviewed for impairment when events or circumstances indicate that the carrying value may not be recoverable over the remaining lives of the assets. Upgrades and enhancements are capitalized if they result in significant modifications that enable the software to perform tasks it was previously incapable of performing. Software maintenance, training, data conversion and business process reengineering costs are expensed in the period in which they are incurred. See NOTE 9, "GOODWILL AND OTHER INTANGIBLE ASSETS," for additional information.
Warranty
We charge the estimated costs of warranty programs, other than product recalls, to income at the time products are shipped to customers. We use historical experience of warranty programs to develop the estimated liability for our various warranty programs. As a result of the uncertainty surrounding the nature and frequency of product recall programs, the liability for such programs is recorded when we commit to a recall action or when a recall becomes probable and estimable, which generally occurs when it is announced. The liability for these programs is reflected in the provision for warranties issued. We review and assess the liability for these programs on a quarterly basis. We also assess our ability to recover certain costs from our suppliers and record a receivable from the supplier when we believe a recovery is probable.
In addition, we sell extended warranty coverage on most of our engines. The revenue collected is initially deferred and is recognized as revenue in proportion to the costs expected to be incurred in performing services over the contract period. We compare the remaining deferred revenue balance quarterly to the estimated amount of future claims under extended warranty programs and provide an additional accrual when the deferred revenue balance is less than expected future costs. See NOTE 11, "PRODUCT WARRANTY LIABILITY," for additional information.
Research and Development
Our research and development program is focused on product improvements, innovations and cost reductions for our customers. Research and development expenditures include salaries, contractor fees, building costs, utilities, administrative expenses and allocation of corporate costs and are expensed, net of contract reimbursements, when incurred. From time to time, we enter into agreements with customers to fund a portion of the research and development costs of a particular project. We generally account for these reimbursements as an offset to the related research and development expenditure. Research and development expenses, net of contract reimbursements, were $700 million in 2013, $721 million in 2012 and $621 million in 2011. Contract reimbursements were $76 million in 2013, $86 million in 2012 and $75 million in 2011.
Related Party Transactions
In accordance with the provisions of various joint venture agreements, we may purchase products and components from our joint ventures, sell products and components to our joint ventures and our joint ventures may sell products and components to unrelated parties. Joint venture transfer prices may differ from normal selling prices. Certain joint venture agreements transfer product at cost, some transfer product on a cost-plus basis, and others transfer product at market value. Our related party sales are presented on the face of our Consolidated Statements of Income. Our related party purchases were not material to our financial position or results of operations.
RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS
In February 2013, the Financial Accounting Standards Board (FASB) amended its standards on comprehensive income by requiring disclosure in the footnotes of information about amounts reclassified out of accumulated other comprehensive income by component.  Specifically, the amendment requires disclosure of the line items on net income in which the item was reclassified only if it is reclassified to net income in its entirety in the same reporting period.  It also requires cross reference to other disclosures for amounts that are not reclassified in their entirety in the same reporting period.  The new rules became effective for us beginning January 1, 2013 and were adopted prospectively in accordance with the standard.  The standard resulted in new disclosures in NOTE 16, "OTHER COMPREHENSIVE INCOME (LOSS)."
In December 2011, the FASB amended its standards related to offsetting assets and liabilities.  This amendment requires entities to disclose both gross and net information about certain instruments and transactions eligible for offset in the statement of financial position and certain instruments and transactions subject to an agreement similar to a master netting agreement.  This information enables users of the financial statements to understand the effect of those arrangements on our financial position.  The new rules became effective on January 1, 2013.  In January 2013, the FASB further amended this standard to limit its scope to derivatives, repurchase and reverse repurchase agreements, securities borrowings and lending transactions.  This standard resulted in new disclosures in NOTE 21, "DERIVATIVES."

ACQUISITIONS_AND_DIVESTITURES

ACQUISITIONS AND DIVESTITURES	12 Months Ended
	Dec. 31, 2013
ACQUISITIONS AND DIVESTITURES	'
ACQUISITIONS AND DIVESTITURES	'
	NOTE 2. ACQUISITIONS AND DIVESTITURES
	Acquisitions
	On September 17, 2013, we announced our intention to acquire the equity that we do not already own in most of our partially-owned United States and Canadian distributors over the next three to five years.
	Cummins Western Canada LP
	In December 2013, we acquired the remaining 35 percent interest in Cummins Western Canada LP (Western Canada) from the former principal for consideration of approximately $34 million. This entity was previously consolidated and, as a result, the acquisition was not treated as a business combination but as an equity transaction. This acquisition was made in accordance with our planned strategy.
	Cummins Rocky Mountain LLC
	In May 2013, we acquired the remaining 67 percent interest in Cummins Rocky Mountain LLC (Rocky Mountain) from the former principal for consideration of approximately $62 million in cash and an additional $74 million in cash paid to creditors to eliminate all debt related to the entity.  The purchase price was approximately $136 million as presented below.  The intangible assets are primarily customer related and are being amortized over periods ranging from one to four years.  The acquisition was accounted for as a business combination, with the results of the acquired entity included in the Distribution operating segment beginning in the second quarter of 2013.
	Distribution segment results also included a $5 million gain, as we were required to re-measure our pre-existing 33 percent ownership interest in Rocky Mountain to fair value in accordance with GAAP.  Net sales for Rocky Mountain were $384 million for the year ended December 31, 2012.  This amount is not fully incremental to Cummins Inc. as the amount would be reduced by the elimination of sales to the previously unconsolidated entity.  Approximately $13 million of the $14 million deferred purchase price was distributed in 2013. The remaining balance is expected to be paid in 2014.
	The final purchase price allocation as of December 31, 2013, was as follows:
	In millions
	Accounts receivable	$	48
	Inventory	100
	Fixed assets	34
	Intangible assets	8
	Goodwill	10
	Other assets	8
	Current liabilities	(41		)
	Total business valuation	167
	Fair value of pre-existing 33 percent interest	(31		)
	Purchase price	$	136
	Cummins Northwest LLC
	In January 2013, we acquired an additional 29.99 percent interest in Cummins Northwest LLC (Northwest) from the former principal for consideration of approximately $18 million.  We formed a new partnership with a new distributor principal.  We owned 79.99 percent of Northwest and the new distributor principal owned 20.01 percent. The acquisition was accounted for as a business combination, with the results of the acquired entity included in the Distribution segment beginning in the first quarter of 2013.  Distribution segment results also included a $7 million gain, as we were required to re-measure our pre-existing 50 percent ownership interest in Northwest to fair value in accordance with GAAP.  The transaction generated $3 million of goodwill.  Net sales for Northwest were $137 million for the year ended December 31, 2012.  This amount is not fully incremental to Cummins Inc. as the amount would be reduced by the elimination of sales to the previously unconsolidated entity.
	In July 2013, we acquired the remaining 20.01 percent from the former distributor principal for an additional $4 million. Since the entity was already consolidated, this was accounted for as an equity transaction.
	Hilite Germany GmbH
	In July 2012, we purchased the doser technology and business assets from Hilite Germany GmbH (Hilite) in a cash transaction. Dosers are products that enable compliance with emission standards in certain aftertreatment systems and complement our current product offerings. The purchase price was $176 million and is summarized below. There was no contingent consideration associated with this transaction. During 2012, we expensed approximately $4 million of acquisition related costs.
	The acquisition of Hilite was accounted for as a business combination, with the results of the acquired entity and the goodwill included in the Components operating segment beginning in the third quarter of 2012. The majority of the purchase price was allocated to technology and customer related intangible assets and goodwill, most of which is expected to be fully deductible for tax purposes. We expect the Hilite acquisition to strengthen our aftertreatment product offerings. This acquisition enhances our technical capabilities and keeps us in a strong position to meet the needs of current customers and grow into new markets, especially as an increasing number of regions around the world adopt tougher emission standards.
	Intangible assets by asset class, including weighted average amortization life, were as follows:
	Dollars in millions		Purchase price			Weighted average
			allocation			amortization life
						in years
	Technology		$	52		10.6
	Customer		23			4.5
	License arrangements		8			6
	Total intangible assets		$	83		8.5
	The purchase price was allocated as follows:
	In millions
	Inventory		$	5
	Fixed assets		5
	Intangible assets		83
	Goodwill		91
	Liabilities		(8		)
	Total purchase price		$	176
	Net sales for Hilite were $104 million for 2012, of which $46 million was included in our Consolidated Statements of Income and represented less than 1 percent of consolidated sales, and $77 million in 2011.
	Cummins Central Power LLC
	In July 2012, we acquired an additional 45 percent interest in Cummins Central Power LLC (Central Power) from the former principal for consideration of approximately $20 million. The acquisition was accounted for as a business combination, with the results of the acquired entity included in the Distribution operating segment beginning in the third quarter of 2012. Distribution segment results also included a $7 million gain, as we were required to re-measure our pre-existing 35 percent ownership interest in Central Power to fair value in accordance with GAAP. Net sales for Central Power were $242 million in 2012, of which $115 million was included in our Consolidated Statements of Income and represented less than 1 percent of consolidated sales, and $209 million in 2011.
	Divestitures
	Exhaust Business
	In the second quarter of 2011, we sold certain assets and liabilities of our exhaust business which manufactures exhaust products and select components for emission systems for a variety of applications not core to our other product offerings. This business was historically included in our Components segment. The sales price was $123 million. We recognized a gain on the sale of $68 million ($37 million after-tax), which included a goodwill allocation of $19 million. The gain was excluded from segment results as it was not considered in our evaluation of operating results for the year ended December 31, 2011.
	Sales for this business were $62 million and $171 million in 2011 (through closing) and 2010, respectively. Income before income taxes for this business were approximately $9 million and $22 million in 2011 (through closing) and 2010, respectively.
	Light-Duty Filtration Business
	During the fourth quarter of 2011, we sold certain assets and liabilities of our light-duty filtration business which manufactures light-duty automotive and industrial filtration solutions. The sales price was $90 million and included a note receivable from the buyer of approximately $1 million. There were no earnouts or other contingencies associated with the sales price. We recognized a gain on the sale of $53 million ($33 million after-tax), which included a goodwill allocation of $6 million. The gain was excluded from segment results as it was not considered in our evaluation of operating results for the year ended December 31, 2011.
	Sales for this business were $64 million and $74 million in 2011 (through closing) and 2010, respectively. Income before income taxes for this business were approximately $13 million and $9 million in 2011 (through closing) and 2010, respectively.
	In the second quarter of 2012, we recorded an additional $6 million gain ($4 million after-tax) related to final purchase price adjustments for both of our 2011 divestitures. The gain was excluded from segment results as it was not considered in our evaluation of operating results for the year ended December 31, 2012.

INVESTMENTS_IN_EQUITY_INVESTEE

INVESTMENTS IN EQUITY INVESTEES	12 Months Ended
	Dec. 31, 2013
Equity Method Investments and Joint Ventures [Abstract]	'
INVESTMENTS IN EQUITY INVESTEES	'
	NOTE 3. INVESTMENTS IN EQUITY INVESTEES
	Investments in and advances to equity investees and our ownership percentage was as follows:
					December 31,
	In millions		Ownership %		2013				2012
	Dongfeng Cummins Engine Company, Ltd.		50%		$	135			$	113
	Komatsu alliances		20-50%		132				132
	North American distributors		37-50%		114				139
	Beijing Foton Cummins Engine Co., Ltd. (1)		50%		103				107
	Cummins-Scania XPI Manufacturing, LLC		50%		71				65
	Chongqing Cummins Engine Company, Ltd.		50%		67				58
	Tata Cummins, Ltd.		50%		50				52
	Cummins Olayan Energy		49%		34				34
	Shanghai Fleetguard Filter Co., Ltd.		50%		33				31
	Guangxi Cummins Industrial Power Co., Ltd.		50%		26				30
	Other		Various		166				136
	Total				$	931			$	897
	_______________________________________________________________
	(1) Includes both the Light-duty and the Heavy-duty businesses.
	Equity, royalty and interest income from investees, net of applicable taxes, was as follows:
			Years ended December 31,
	In millions		2013				2012				2011
	Distribution Entities
	North American distributors		$	129			$	147			$	134
	Komatsu Cummins Chile, Ltda.		25				26				22
	All other distributors		1				4				4
	Manufacturing Entities
	Dongfeng Cummins Engine Company, Ltd.		63				52				80
	Chongqing Cummins Engine Company, Ltd.		58				61				68
	Beijing Foton Cummins Engine Co., Ltd. (Heavy-duty)		(21		)		(13		)		(6		)
	Beijing Foton Cummins Engine Co., Ltd. (Light-duty)		17				5				(7		)
	Shanghai Fleetguard Filter Co., Ltd.		13				13				15
	Tata Cummins, Ltd.		5				11				14
	Cummins Westport, Inc.		4				14				14
	All other manufacturers		31				27				37
	Cummins share of net income		325				347				375
	Royalty and interest income		36				37				41
	Equity, royalty and interest income from investees		$	361			$	384			$	416
	Distribution Entities
	We have an extensive worldwide distributor and dealer network through which we sell and distribute our products and services. Generally, our distributors are divided by geographic region with some of our distributors being wholly-owned by Cummins, some partially-owned and the majority independently owned. We consolidate all wholly-owned distributors and partially-owned distributors where we are the primary beneficiary and account for other partially-owned distributors using the equity method of accounting.
	•	North American Distributors - As of December 31, 2013, our distribution channel in North America included 9 unconsolidated partially-owned distributors. Our equity interests in these nonconsolidated entities ranged from 37 percent to 50 percent. We also had more than a 50 percent ownership interest in three partially owned distributors which we consolidate. While each distributor is a separate legal entity, the business of each is substantially the same as that of our wholly-owned distributors based in other parts of the world. All of our distributors, irrespective of their legal structure or ownership, offer the full range of our products and services to customers and end-users in their respective markets.
	•	Komatsu Cummins Chile, Ltda. - Komatsu Cummins Chile, Ltda. is a joint venture with Komatsu America Corporation. The joint venture is a distributor that offers the full range of our products and services to customers and end-users in the Chilean and Peruvian markets.
	We also have 50 percent equity interests in five other international distributors.
	We are contractually obligated to repurchase new engines, parts and components, special tools and signage from our North American distributors following an ownership transfer or termination of the distributor. In addition, in certain cases where we own a partial interest in a distributor, we are obligated to purchase the other equity holders' interests if certain events occur (such as the death or resignation of the distributor principal or a change in control of Cummins Inc.). The purchase price of the equity interests is determined based on the fair value of the distributor's assets. Outside of North America, repurchase obligations and practices vary by region. All distributors that are partially-owned are considered to be related parties in our Consolidated Financial Statements.
	Manufacturing Entities
	Our manufacturing joint ventures have generally been formed with customers and generally are intended to allow us to increase our market penetration in geographic regions, reduce capital spending, streamline our supply chain management and develop technologies. Our largest manufacturing joint ventures are based in China and are included in the list below. Our engine manufacturing joint ventures are supplied by our Components segment in the same manner as it supplies our wholly-owned Engine segment and Power Generation segment manufacturing facilities. Our Components segment joint ventures and wholly owned entities provide fuel systems, filtration, aftertreatment systems and turbocharger products that are used in our engines as well as some competitors' products. The results and investments in our joint ventures in which we have 50 percent or less ownership interest are included in “Equity, royalty and interest income from investees” and “Investments and advances related to equity method investees” in our Consolidated Statements of Income and Consolidated Balance Sheets, respectively.
	•	Chongqing Cummins Engine Company, Ltd. - Chongqing Cummins Engine Company, Ltd. (CCEC) is a joint venture in China with Chongqing Machinery and Electric Co. Ltd. This joint venture manufactures several models of our heavy-duty and high-horsepower diesel engines, primarily serving the industrial and stationary power markets in China.
	•	Dongfeng Cummins Engine Company, Ltd. - Dongfeng Cummins Engine Company, Ltd. (DCEC) is a joint venture in China with Dongfeng Automotive Co. Ltd., a subsidiary of Dongfeng Motor Corporation (Dongfeng), one of the largest medium-duty and heavy-duty truck manufacturers in China. DCEC produces Cummins 4- to 13-liter mechanical engines, full-electric diesel engines, with a power range from 125 to 545 horsepower, and natural gas engines.
	•	Beijing Foton Cummins Engine Co., Ltd. - Beijing Foton Cummins Engine Co., Ltd. is a joint venture in China with Beiqi Foton Motor Co., Ltd., a commercial vehicle manufacturer, which consists of two distinct lines of business, a light-duty business and a heavy-duty business. The light-duty business produces ISF 2.8 liter and ISF 3.8 liter families of our high performance light-duty diesel engines in Beijing. These engines are used in light-duty commercial trucks, pickup trucks, buses, multipurpose and sport utility vehicles with main markets in China, Brazil and Russia. Certain types of marine, small construction equipment and industrial applications are also served by these engine families. The heavy-duty business has been in the development stage for the past several years but is scheduled to start the production of ISG 10.5 liter and ISG 11.8 liter families of our high performance heavy-duty diesel engines in the second quarter of 2014 in Beijing. These engines will be used in heavy-duty commercial trucks in China and subsequently in world wide markets. Certain types of construction equipment and industrial applications will also be served by these engine families in the future.
	•	Shanghai Fleetguard Filter Co., Ltd. - Shanghai Fleetguard Filter Co., Ltd. is a joint venture in China with Dongfeng that manufactures filtration systems.
	•	Cummins Westport, Inc. - Cummins Westport, Inc. is a joint venture in Canada with Westport Innovations Inc. to market and sell automotive spark-ignited natural gas engines and to participate in joint technology projects on low-emission technologies.
	•	Tata Cummins, Ltd. - Tata Cummins, Ltd. is a joint venture in India with Tata Motors Ltd., the largest automotive company in India and a member of the Tata group of companies. This joint venture manufactures engines in India for use in trucks manufactured by Tata Motors, as well as for various industrial and power generation applications.
	•	Komatsu manufacturing alliances - Komatsu manufacturing alliances consists of two manufacturing joint ventures and one design joint venture including Komatsu Cummins Engine Company (KCEC) in Japan and Cummins Komatsu Engine Company (CKEC) in the United States (U.S.) with Komatsu Ltd. These joint ventures manufacture Cummins-designed medium-duty engines in Japan and Komatsu-designed high-horsepower engines in the U.S. The industrial engine design joint venture is located in Japan.
	•	Cummins-Scania XPI Manufacturing, LLC - Cummins-Scania XPI Manufacturing, LLC is a joint venture in the United States with Scania Holding, Inc. This joint venture manufactures several models of advanced fuel systems for heavy-duty and midrange diesel engines.
	•	Cummins Olayan Energy Ltd. - Cummins Olayan Energy Ltd. is a joint venture in the Kingdom of Saudi Arabia with General Contracting Company to operate certain rental power generation equipment, which is primarily utilized within the Kingdom of Saudi Arabia.
	•	Guangxi Cummins Industrial Power Co., Ltd. - Guangxi Cummins Industrial Power Co., Ltd. is a joint venture in China with Guangxi LiuGong Machinery Co. This joint venture manufactures 6.7 liter and 9.3 liter diesel engines for use in various construction equipment.
	Equity Investee Financial Summary
	We have approximately $482 million in our investment account at December 31, 2013, that represents cumulative undistributed income in our equity investees. Dividends received from our unconsolidated equity investees were $271 million, $329 million and $341 million in 2013, 2012 and 2011, respectively. Summary financial information for our equity investees was as follows:
			As of and for the years ended December 31,
	In millions		2013				2012				2011
	Net sales		$	7,799			$	8,296			$	8,659
	Gross margin		1,719				1,870				1,948
	Net income		690				747				788
	Cummins share of net income		$	325			$	347			$	375
Royalty and interest income		36				37				41
Total equity, royalty and interest from investees		$	361			$	384			$	416
Current assets		$	2,742			$	2,843
Non-current assets		1,794				1,588
Current liabilities		(2,090		)		(2,039		)
Non-current liabilities		(541		)		(431		)
Net assets		$	1,905			$	1,961
Cummins share of net assets		$	967			$	886

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 4. INCOME TAXES
		Years ended December 31,
	In millions	2013				2012				2011
	Income before income taxes
	U.S. income	$	1,058			$	998			$	881
	Foreign income	1,061				1,273				1,790
	Total	$	2,119			$	2,271			$	2,671
	Income tax expense consists of the following:
		Years ended December 31,
	In millions	2013				2012				2011
	Current
	U.S. federal and state	$	239			$	118			$	116
	Foreign	192				299				524
	Total current	431				417				640
	Deferred
	U.S. federal and state	67				108				69
	Foreign	33				8				16
	Total deferred	100				116				85
	Income tax expense	$	531			$	533			$	725
	A reconciliation of the statutory U.S. federal income tax rate to the effective tax rate was as follows:
		Years ended December 31,
		2013			2012			2011
	Statutory U.S. federal income tax rate	35	%		35	%		35	%
	State income tax, net of federal effect	0.2			1			0.4
	Research tax credits	(3.7	)		(0.4	)		(4.7	)
	Differences in rates and taxability of foreign subsidiaries and joint ventures	(6.0	)		(12.1	)		(4.6	)
	Other, net	(0.4	)		—			1
	Effective tax rate	25.1	%		23.5	%		27.1	%
	Our income tax rates are generally less than the 35 percent U.S. statutory income tax rate primarily because of lower taxes on foreign earnings and research tax credits. As a result of a restructuring of our foreign operations in 2013, our 2013 effective tax rate is approximately 1 percent less than it would have been without restructuring. On January 2, 2013, the American Taxpayer Relief Act of 2012 was signed into law and reinstated the research tax credit back to 2012.  As tax law changes are accounted for in the period of enactment, we recognized a $28 million discrete tax benefit in the first quarter of 2013. We also recognized a discrete tax expense of $17 million in the first quarter which primarily related to the write-off of a deferred tax asset deemed unrecoverable. Also included in 2013 is a third quarter discrete net tax expense of $7 million, primarily related to U.S. federal tax return true-up adjustments and third quarter enactment of U.K tax law changes. Additionally, our effective tax rate for 2013 included a fourth quarter discrete net tax benefit of $21 million primarily due to the release of U.S. deferred tax liabilities related to prior years unremitted income of certain Indian and Mexican subsidiaries now considered to be permanently reinvested, as well as adjustments to our income tax accounts principally based on our 2012 state tax return filings. Our 2012 income tax provision included a one-time $134 million tax benefit which resulted from tax planning strategies and tax return elections made with respect to our U.K. operations.
	In September 2013, the Internal Revenue Service released final tangible personal property regulations regarding the deduction and capitalization of expenditures related to tangible property. The new rules will become effective for taxable years beginning on or after January 1, 2014. While we are still finalizing our analysis, we do not believe that these regulations will have a material impact on our Consolidated Financial Statements.
	Retained earnings of our U.K. domiciled subsidiaries and certain Singapore, German, Indian and Mexican subsidiaries are considered to be permanently reinvested. During 2013, we released $12 million of U.S. deferred tax liabilities related to prior years unremitted income of certain Indian and Mexican subsidiaries considered to be permanently reinvested starting in 2013. In addition, earnings of our China operations generated after December 31, 2011, are considered to be permanently reinvested. U.S. deferred tax is not provided on these permanently reinvested earnings. Our permanently reinvested foreign earnings are expected to be used for items such as capital expenditures and to fund joint ventures outside of the U.S. The total permanently reinvested retained earnings and related cumulative translation adjustment balances for these entities were $3.1 billion, $2.3 billion and $1.5 billion for the years ended December 31, 2013, 2012, and 2011, respectively. These amounts were determined primarily based on book retained earnings balances for these subsidiaries translated at historical rates. The determination of the deferred tax liability related to these retained earnings and cumulative translation adjustment balances which are considered to be permanently reinvested outside the U.S. is not practicable. We may periodically repatriate a portion of these earnings to the extent we can do so essentially tax-free or at minimal tax cost.
	For our remaining subsidiary companies and joint ventures outside the U.S., we provide for the additional taxes that would be due upon the dividend distribution of the income of those foreign subsidiaries and joint ventures assuming the full utilization of foreign tax credits. Deferred tax liabilities on unremitted earnings of foreign subsidiaries and joint ventures, including those in China generated in years prior to 2012, were $201 million and $213 million at December 31, 2013 and 2012, respectively. We have $709 million of retained earnings and related cumulative translation adjustments in our China operations generated prior to December 31, 2011 for which we have provided a U.S. deferred tax liability of $151 million. We anticipate that these earnings will be distributed to the U.S. within the next five years.
	Income before income taxes included equity income of foreign joint ventures of $203 million, $192 million and $234 million for the years ended December 31, 2013, 2012 and 2011, respectively. This equity income is recorded net of foreign taxes. Additional U.S. income taxes of $13 million, $9 million and $49 million for the years ended December 31, 2013, 2012 and 2011, respectively, were provided for the additional U.S. taxes that will ultimately be due upon the distribution of the foreign joint venture equity income.
	Carryforward tax benefits and the tax effect of temporary differences between financial and tax reporting that give rise to net deferred tax assets were as follows:
		December 31,
	In millions	2013				2012
	Deferred tax assets
	U.S. federal and state carryforward benefits	$	124			$	115
	Foreign carryforward benefits	63				50
	Employee benefit plans	328				369
	Warranty and marketing expenses	332				308
	Accrued expenses	70				75
	Other	51				78
	Gross deferred tax assets	968				995
	Valuation allowance	(101		)		(95		)
	Total deferred tax assets	867				900
	Deferred tax liabilities
	Property, plant and equipment	(304		)		(218		)
	Unremitted income of foreign subsidiaries and joint ventures	(201		)		(213		)
	Employee benefit plans	(158		)		(47		)
	Other	(27		)		(26		)
	Total deferred tax liabilities	(690		)		(504		)
	Net deferred tax assets	$	177			$	396
	Our 2013 U.S. federal and state carryforward benefits include $124 million of state credit and net operating loss carryforward benefits that begin to expire in 2014. Our foreign carryforward benefits include $63 million of net operating loss carryforwards that begin to expire in 2014. A valuation allowance is recorded to reduce the gross deferred tax assets to an amount we believe is more likely than not to be realized. The valuation allowance increased in 2013 by a net $6 million and increased in 2012 by a net $24 million. The valuation allowance is primarily attributable to the uncertainty regarding the realization of a portion of the U.S. state and foreign net operating loss and tax credit carryforward benefits. Prepaid and other current assets include deferred tax assets of $232 million and $232 million for the years ended December 31, 2013 and 2012, respectively. In addition, prepaid and other current assets include refundable income taxes of $152 million and $240 million for the years ended December 31, 2013 and 2012, respectively. Other assets include deferred tax assets of $61 million and $177 million for the years ended December 31, 2013 and 2012, respectively. In addition, other assets include $59 million of long-term refundable income taxes for the year ended December 31, 2013. Other liabilities and deferred revenue included deferred tax liabilities of $116 million and $13 million for the years ended December 31, 2013 and 2012, respectively.
	A reconciliation of unrecognized tax benefits was as follows:
	In millions
	Balance at December 31, 2010	$	85
	Additions based on tax positions related to the current year	5
	Additions based on tax positions related to the prior years	44
	Reductions for tax positions related to prior years	(3		)
	Reductions for tax positions relating to settlements with taxing authorities	(39		)
	Reductions for tax positions relating to lapse of statute of limitations	(6		)
	Balance at December 31, 2011	86
Additions based on tax positions related to the current year	4
Additions based on tax positions related to the prior years	57
Reductions for tax positions related to prior years	(2		)
Balance at December 31, 2012	145
Additions based on tax positions related to the current year	10
Additions based on tax positions related to the prior years	21
Reductions for tax positions related to prior years	(6		)
Reductions for tax positions relating to lapse of statute of limitations	(1		)
Balance at December 31, 2013	$	169
Included in the December 31, 2013 and 2012, balances are $107 million and $87 million related to tax positions that, if recognized, would favorably impact the effective tax rate in future periods. Also, we had accrued interest expense related to the unrecognized tax benefits of $3 million, $2 million and $7 million as of December 31, 2013, 2012 and 2011, respectively. We recognize potential accrued interest and penalties related to unrecognized tax benefits in income tax expense. For the years ended December 31, 2013, 2012 and 2011, we recognized $1 million, $(3) million and $(15) million in net interest expense, respectively. In 2011, as a result of the settlement of certain tax positions with tax authorities in China, we reduced our liability for unrecognized tax benefits by $39 million and the related net accrued interest of $16 million. The $39 million reduction was fully offset by adjustments to other income tax balance sheet accounts resulting in zero net income statement impact. As the settlement with the tax authorities included no interest or penalties being incurred, we recognized a $16 million income tax benefit in 2011 from the release of the accrued interest previously recorded related to the unrecognized tax benefits that were settled.
Audit outcomes and the timing of audit settlements are subject to significant uncertainty. Although we believe that adequate provision has been made for such issues, there is the possibility that the ultimate resolution of such issues could have an adverse effect on our earnings. Conversely, if these issues are resolved favorably in the future, the related provision would be reduced, thus having a positive impact on earnings. We do not expect any significant change to our unrecognized tax benefits within the next year.
As a result of our global operations, we file income tax returns in various jurisdictions including U.S. federal, state and foreign jurisdictions. We are routinely subject to examination by taxing authorities throughout the world, including Australia, Belgium, Brazil, Canada, China, France, India, Mexico, the U.K. and the U.S. With few exceptions, our U.S. federal, major state and foreign jurisdictions are no longer subject to income tax assessments for years before 2010. We expect the U.S. examinations related to tax years 2011-2012 will commence during 2014.

MARKETABLE_SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2013
Marketable Securities [Abstract]	'
MARKETABLE SECURITIES	'
	NOTE 5. MARKETABLE SECURITIES
	A summary of marketable securities, all of which are classified as current, was as follows:
		December 31,
		2013									2012
	In millions	Cost			Gross unrealized			Estimated			Cost		Gross unrealized		Estimated
					gains/(losses)			fair value					gains/(losses)		fair value
	Available-for-sale
	Debt mutual funds(1)	$	99		$	2		$	101		$	139	$	3	$	142
	Bank debentures	2			—			2			45		—		45
	Certificates of deposit	22			—			22			47		—		47
	Government debt securities-non-U.S.	3			(1		)	2			3		—		3
	Corporate debt securities	—			—			—			1		—		1
	Equity securities and other(2)	10			13			23			—		9		9
	Total marketable securities	$	136		$	14		$	150		$	235	$	12	$	247
	______________________________________________________
	(1) Contractual maturities are only applicable to debt mutual funds that utilize a Level 2 fair value.
	(2) In the first quarter of 2013, we realized a $9 million gain on the sale of equity securities.
	The proceeds from sales and maturities of marketable securities and gross realized gains from the sale of AFS securities were as follows:
	In millions		2013			2012			2011
	Proceeds from sales and maturities of marketable securities		$	525		$	585		$	750
	Gross realized gains from the sale of available-for-sale securities(1)		14			3			3
	____________________________________________________
	(1) Gross realized losses from the sale of available-for-sale securities were immaterial.
	At December 31, 2013, the fair value of AFS investments in debt securities by contractual maturity was as follows:
		Fair value
	Maturity date	(in millions)
	1 year or less	$	50
	1 - 5 years	4
	5 - 10 years	1
	Total	$	55

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	NOTE 6. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). We utilize market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. We primarily apply the market approach for recurring fair value measurements and utilize the best available information. Accordingly, we utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. We are able to classify fair value balances based on the observability of those inputs. The fair value hierarchy prioritizes the inputs used to measure fair value giving the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). At December 31, 2013, we did not have any Level 3 financial assets or liabilities, other than those in our pension plan (see NOTE 12, "PENSION AND OTHER POSTRETIREMENT BENEFITS").
	The majority of the assets and liabilities we carry at fair value are AFS securities and derivatives. The fair value of AFS securities are derived from Level 1 or Level 2 inputs. The predominance of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. The fair value measurement of derivatives are valued primarily using Level 2 inputs. Many of our derivative contracts are valued utilizing publicly available pricing data of contracts with similar terms. In other cases, the contracts are valued using current spot market data adjusted for the appropriate current forward curves provided by external financial institutions. We participate in commodity swap contracts, commodity zero-cost collar contracts, currency forward contracts and interest rate swaps. When material, we adjust the values of our derivative contracts for counter-party or our credit risk. There were no transfers into or out of Levels 2 or 3 during 2013.
	The following table summarizes our financial instruments recorded at fair value in our Consolidated Balance Sheets at December 31, 2013:
		Fair Value Measurements Using
	In millions	Quoted prices in			Significant other			Significant			Total
		active markets for			observable inputs			unobservable inputs
		identical assets			(Level 2)			(Level 3)
		(Level 1)
	Available-for-sale debt securities
	Debt mutual funds	$	72		$	29		$	—		$	101
	Bank debentures	—			2			—			2
	Certificates of deposit	—			22			—			22
	Government debt securities-non-U.S.	—			2			—			2
	Available-for-sale equity securities
	Information technology industry	23			—			—			23
	Derivative assets
	Interest rate contracts	—			49			—			49
	Foreign currency forward contracts	—			11			—			11
	Total assets	$	95		$	115		$	—		$	210
	Derivative liabilities
	Commodity swap contracts	—			5			—			5
	Foreign currency forward contracts	—			5			—			5
	Total liabilities	$	—		$	10		$	—		$	10
	The substantial majority of our assets were valued utilizing a market approach.  A description of the valuation techniques and inputs used for our level 2 fair value measures was as follows:
	•	Debt mutual funds— Assets in Level 2 consist of exchange traded mutual funds that lack sufficient trading volume to be classified at Level 1.  The fair value measure for these investments is the daily net asset value published on a regulated governmental website.  Daily quoted prices are available from the issuing brokerage and are used on a test basis to corroborate this Level 2 input.
	•	Bank debentures and Certificates of deposit— These investments provide us with a fixed rate of return and generally range in maturity from six months to three years.  The counter-parties to these investments are reputable financial institutions with investment grade credit ratings.  Since these instruments are not tradable and must be settled directly by us with the respective financial institution, our fair value measure is the financial institutions’ month-end statement.
	•	Government debt securities-non-U.S. and Corporate debt securities— The fair value measure for these securities are broker quotes received from reputable firms.  These securities are infrequently traded on a national stock exchange and these values are used on a test basis to corroborate our Level 2 input measure.
	•	Foreign currency forward contracts— The fair value measure for these contracts are determined based on forward foreign exchange rates received from third-party pricing services.  These rates are based upon market transactions and are periodically corroborated by comparing to third-party broker quotes.
	•	Commodity swap contracts— The fair value measure for these contracts are current spot market data adjusted for the appropriate current forward curves provided by external financial institutions.  The current spot price is the most significant component of this valuation and is based upon market transactions.  We use third-party pricing services for the spot price component of this valuation which is periodically corroborated by market data from broker quotes.
	•	Commodity zero cost collar contracts— We utilize the month-end statement from the issuing financial institution as our fair value measure for this investment.  We corroborate this valuation through the use of a third-party pricing service for similar assets and liabilities.
	•	Interest rate contracts— We currently have only one interest rate contract.  We utilize the month-end statement from the issuing financial institution as our fair value measure for this investment.  We corroborate this valuation through the use of a third-party pricing service for similar assets and liabilities.
	The following tables summarize our financial instruments recorded at fair value in our Consolidated Balance Sheets at December 31, 2012:
			Fair Value Measurements Using
	In millions		Quoted prices in			Significant other			Significant			Total
			active markets			observable			unobservable
			for identical			inputs			inputs
			assets			(Level 2)			(Level 3)
			(Level 1)
	Available-for-sale debt securities
	Debt mutual funds		$	100		$	42		$	—		$	142
	Bank debentures		—			45			—			45
	Certificates of deposit		—			47			—			47
	Government debt securities-non-U.S.		—			3			—			3
	Corporate debt securities		—			1			—			1
	Available-for-sale equity securities
	Financial services industry		9			—			—			9
	Derivative assets
	Interest rate contracts		—			88			—			88
	Foreign currency forward contracts		—			3			—			3
	Commodity swap contracts		—			1			—			1
	Commodity zero cost collar contracts		—			1			—			1
	Total assets		$	109		$	231		$	—		$	340
	Derivative liabilities
	Commodity swap contracts		—			2			—			2
	Commodity zero cost collar contracts		—			1			—			1
	Total liabilities		$	—		$	3		$	—		$	3
	Fair Value of Other Financial Instruments
	Based on borrowing rates currently available to us for bank loans with similar terms and average maturities, considering our risk premium, the fair value and carrying value of total debt, including current maturities, was as follows:
		December 31,
	In millions	2013			2012
	Fair value of total debt	$	1,877		$	926
	Carrying value of total debt	1,740			775
The carrying values of all other receivables and liabilities approximated fair values (derived from Level 2 inputs).

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	NOTE 7. INVENTORIES
	Inventories are stated at the lower of cost or market. Inventories included the following:
		December 31,
	In millions	2013			2012
	Finished products	$	1,487		$	1,393
	Work-in-process and raw materials	1,005			939
	Inventories at FIFO cost	2,492			2,332
	Excess of FIFO over LIFO	(111		)	(111		)
	Total inventories	$	2,381		$	2,221

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	NOTE 8. PROPERTY, PLANT AND EQUIPMENT
	Details of our property, plant and equipment balance were as follows:
		December 31,
	In millions	2013			2012
	Land and buildings	$	1,427		$	1,228
	Machinery, equipment and fixtures	4,174			3,910
	Construction in process (1)	809			738
	Property, plant and equipment, gross	6,410			5,876
	Less: Accumulated depreciation	(3,254		)	(3,152		)
	Property, plant and equipment, net	$	3,156		$	2,724
	_______________________________________________
	(1)	Construction in process included $188 million in 2013 and $175 million in 2012 related to our future light-duty diesel engine platform.

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND OTHER INTANGIBLE ASSETS	'
	NOTE 9. GOODWILL AND OTHER INTANGIBLE ASSETS
	The following table summarizes the changes in the carrying amount of goodwill for 2013 and 2012:
	In millions	Components			Distribution			Power Generation		Engine		Total
	Balance at December 31, 2011	$	311		$	10		$	12	$	6	$	339
	Acquisitions	91			9			—		—		100
	Translation and other	6			—			—		—		6
	Balance at December 31, 2012	408			19			12		6		445
	Acquisitions	—			13			—		—		13
	Translation and other	3			(1		)	1		—		3
	Balance at December 31, 2013	$	411		$	31		$	13	$	6	$	461
	Intangible assets that have finite useful lives are amortized over their estimated useful lives. The following table summarizes our other intangible assets with finite useful lives that are subject to amortization:
		December 31,
	In millions	2013			2012
	Software	$	494		$	495
	Less: Accumulated amortization	(218		)	(218		)
	Net software	276			277
	Trademarks, patents and other	135			140
	Less: Accumulated amortization	(54		)	(48		)
	Net trademarks, patents and other	81			92
	Total	$	357		$	369
	Amortization expense for software and other intangibles totaled $86 million, $64 million, and $57 million for the years ended December 31, 2013, 2012 and 2011, respectively. Internal and external software costs (excluding those related to research, re-engineering and training), trademarks and patents are amortized generally over a 3 to 12 year period. The projected amortization expense of our intangible assets, assuming no further acquisitions or dispositions, was as follows:
		For the years ended
	In millions	2014			2015			2016		2017		2018
	Projected amortization expense	$	74		$	78		$	72	$	51	$	27

DEBT

DEBT	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	NOTE 10. DEBT
	Loans Payable
	Loans payable at December 31, 2013 and 2012 were $17 million and $16 million, respectively, and consisted primarily of notes payable to financial institutions. The weighted-average interest rate for notes payable, bank overdrafts and current maturities of long-term debt at December 31, 2013, 2012 and 2011, was as follows:
		December 31,
		2013		2012	2011
	Weighted average interest rate	2.59		3.21	4.19
	Interest
	For the years ended December 31, 2013, 2012 and 2011, total interest incurred was $48 million, $39 million and $48 million, respectively, and interest capitalized was $7 million, $7 million and $4 million, respectively.
	Revolving Credit Facility
	On November 9, 2012, we entered into a five-year revolving credit agreement with a syndicate of lenders. The credit agreement provides us with a $1.75 billion senior unsecured revolving credit facility, the proceeds of which are to be used for working capital or other general corporate purposes.
	The credit facility matures on November 9, 2017. Amounts payable under our revolving credit facility will rank pro rata with all of our unsecured, unsubordinated indebtedness. Up to $200 million under our credit facility is available for swingline loans denominated in U.S. dollars. Advances under the facility bear interest at (i) a base rate or (ii) a rate equal to the LIBOR Rate plus an applicable margin based on the credit ratings of our outstanding senior unsecured long-term debt. Based on our current long-term debt ratings, the applicable margin on LIBOR rate loans was 0.875 percent per annum as of December 31, 2013. Advances under the facility may be prepaid without premium or penalty, subject to customary breakage costs.
	The credit agreement includes various covenants, including, among others, maintaining a leverage ratio of no more than 3.25 to 1.0. As of December 31, 2013, we were in compliance with the covenants.
	There were no outstanding borrowings under this facility at December 31, 2013. A reconciliation of the maximum capacity of our revolver to the amount available under the facility was as follows:
	In millions	Revolving
		Credit Capacity
		at December 31, 2013
	Maximum credit capacity of the revolving credit facility	$	1,750
	Less: Letters of credit against revolving credit facility	23
	Amount available for borrowing under the revolving credit facility	$	1,727
	As of December 31, 2013, we also had $310 million available for borrowings under our international and other domestic credit facilities. Commitments against the other domestic and international short-term facilities were $17 million as of December 31, 2013 and $16 million at the end of 2012.
	Long-term Debt
		December 31,
	In millions	2013			2012
	Long-term debt
	Export financing loan, 4.5%, due 2013	$	—		$	23
	Senior notes, 3.65%, due 2023	500			—
	Debentures, 6.75%, due 2027	58			58
	Debentures, 7.125%, due 2028	250			250
	Senior notes, 4.875%, due 2043	500			—
	Debentures, 5.65%, due 2098 (effective interest rate 7.48%)	165			165
	Credit facilities related to consolidated joint ventures	92			88
	Other	65			69
		1,630			653
	Unamortized discount	(48		)	(35		)
	Fair value adjustments due to hedge on indebtedness	49			88
	Capital leases	92			53
	Total long-term debt	1,723			759
	Less: Current maturities of long-term debt	(51		)	(61		)
	Long-term debt	$	1,672		$	698
	Principal payments required on long-term debt during the next five years are as follows:
		Required Principal Payments
	In millions	2014			2015			2016		2017		2018
	Payment	$	51		$	55		$	82	$	8	$	17
	As a well-known seasoned issuer, we filed an automatic shelf registration for an undetermined amount of debt and equity securities with the Securities and Exchange Commission on September 16, 2013. Under this shelf registration we may offer, from time to time, debt securities, common stock, preferred and preference stock, depositary shares, warrants, stock purchase contracts and stock purchase units.
	In September 2013, we issued $1 billion aggregate principal amount of senior notes consisting of $500 million aggregate principal amount of 3.65% senior unsecured notes due in 2023 and $500 million aggregate principal amount of 4.875% senior unsecured notes due in 2043. We received net proceeds of $979 million. The senior notes pay interest semi-annually on April 1 and October 1, commencing on April 1, 2014. The indenture governing the senior notes contains covenants that, among other matters, limit (i) our ability to consolidate or merge into, or sell, assign, convey, lease, transfer or otherwise dispose of all or substantially all of our and our subsidiaries' assets to another person, (ii) our and certain of our subsidiaries' ability to create or assume liens and (iii) our and certain of our subsidiaries' ability to engage in sale and leaseback transactions.
	Interest on the 6.75% debentures is payable on February 15 and August 15 each year.
	Interest on the $250 million 7.125% debentures and $165 million 5.65% debentures is payable on March 1 and September 1 of each year. The debentures are unsecured and are not subject to any sinking fund requirements. We can redeem the 7.125% debentures and the 5.65% debentures at any time prior to maturity at the greater of par plus accrued interest or an amount designed to ensure that the debenture holders are not penalized by the early redemption.
	During 2010, two of our wholly-owned Brazilian subsidiaries entered into a loan agreement for a loan in local currency in an amount equivalent to US $50 million, at drawdown, at a fixed rate of 4.5% to finance its exports over the next three years. The principal of the loan had a two-year grace period and began amortizing in 2012 and was completed in 2013.
	Our debt agreements contain several restrictive covenants. The most restrictive of these covenants applies to our revolving credit facility which will upon default, among other things, limit our ability to incur additional debt or issue preferred stock, enter into sale-leaseback transactions, sell or create liens on our assets, make investments and merge or consolidate with any other person. In addition, we are subject to a maximum debt-to-EBITDA ratio financial covenant. As of December 31, 2013, we were in compliance with all of the covenants under our borrowing agreements.

PRODUCT_WARRANTY_LIABILITY

PRODUCT WARRANTY LIABILITY	12 Months Ended
	Dec. 31, 2013
Product Warranties Disclosures [Abstract]	'
PRODUCT WARRANTY LIABILITY	'
	NOTE 11. PRODUCT WARRANTY LIABILITY
	We charge the estimated costs of warranty programs, other than product recalls, to income at the time products are shipped to customers.  We use historical claims experience to develop the estimated liability.  We review product recall programs on a quarterly basis and, if necessary, record a liability when we commit to an action, or when they become probable and estimable, which is reflected in the provision for warranties issued line.  We also sell extended warranty coverage on several engines.  A tabular reconciliation of the product warranty liability, including the deferred revenue related to our extended warranty coverage and accrued recall programs was as follows:
		December 31,
	In millions	2013			2012
	Balance, beginning of year	$	1,088		$	1,014
	Provision for warranties issued	431			415
	Deferred revenue on extended warranty contracts sold	189			210
	Payments	(427		)	(416		)
	Amortization of deferred revenue on extended warranty contracts	(115		)	(103		)
	Changes in estimates for pre-existing warranties	(35		)	(33		)
	Foreign currency translation	(2		)	1
	Balance, end of year	$	1,129		$	1,088
	Warranty related deferred revenue, supplier recovery receivables and the long-term portion of the warranty liability on our Consolidated Balance Sheets were as follows:
		December 31,
	In millions	2013			2012			Balance Sheet Location
	Deferred revenue related to extended coverage programs
	Current portion	$	145		$	111		Deferred revenue
	Long-term portion	349			309			Other liabilities and deferred revenue
	Total	$	494		$	420
	Receivables related to estimated supplier recoveries
	Current portion	$	5		$	7		Trade and other receivables
	Long-term portion	5			6			Other assets
	Total	$	10		$	13
	Long-term portion of warranty liability	$	275		$	282		Other liabilities and deferred revenue

PENSION_AND_OTHER_POSTRETIREME

PENSION AND OTHER POSTRETIREMENT BENEFITS	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
PENSION AND OTHER POSTRETIREMENT BENEFITS	'
	NOTE 12. PENSION AND OTHER POSTRETIREMENT BENEFITS
	Pension Plans
	We sponsor several contributory and noncontributory pension plans covering substantially all employees. Generally, hourly employee pension benefits are earned based on years of service and compensation during active employment while future benefits for salaried employees are determined using a cash balance formula. However, the level of benefits and terms of vesting may vary among plans. Pension plan assets are administered by trustees and are principally invested in fixed income securities and equity securities. It is our policy to make contributions to our various qualified plans in accordance with statutory and contractual funding requirements and any additional contributions we determine are appropriate.
	Obligations, Assets and Funded Status
	Benefit obligation balances presented below reflect the projected benefit obligation (PBO) for our pension plans. The changes in the benefit obligations, the various plan assets, the funded status of the plans and the amounts recognized in our Consolidated Balance Sheets for our significant pension plans were as follows:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans								U.K. Plans
	In millions		2013				2012				2013			2012
	Change in benefit obligation
	Benefit obligation at the beginning of the year		$	2,454			$	2,243			$	1,269		$	1,128
	Service cost		70				58				21			21
	Interest cost		93				103				57			59
	Actuarial losses (gains)		(193		)		207				96			52
	Benefits paid from fund		(150		)		(148		)		(50		)	(41		)
	Benefits paid directly by employer		(13		)		(10		)		—			—
	Exchange rate changes		—				—				37			52
	Curtailment gain		—				—				—			(2		)
	Other		—				1				(1		)	—
	Benefit obligation at end of year		$	2,261			$	2,454			$	1,429		$	1,269
	Change in plan assets
	Fair value of plan assets at beginning of year		$	2,327			$	2,091			$	1,324		$	1,200
	Actual return on plan assets		168				284				142			88
	Employer contributions		100				100				56			22
	Benefits paid		(150		)		(148		)		(50		)	(41		)
	Exchange rate changes		—				—				44			55
	Fair value of plan assets at end of year		$	2,445			$	2,327			$	1,516		$	1,324
	Funded status (including underfunded and nonfunded plans) at end of year		$	184			$	(127	)		$	87		$	55
	Amounts recognized in consolidated balance sheets
	Prepaid pensions - long-term assets		$	427			$	127			$	87		$	55
	Accrued compensation, benefits and retirement costs - current liabilities		(11		)		(10		)		—			—
	Pensions - long-term liabilities		(232		)		(244		)		—			—
	Net amount recognized		$	184			$	(127	)		$	87		$	55
	Amounts recognized in accumulated other comprehensive loss consist of:
	Net actuarial loss		$	478			$	734			$	361		$	349
	Prior service credit		(1		)		(1		)		—			—
	Net amount recognized		$	477			$	733			$	361		$	349
	In addition to the pension plans in the above table, we also maintain less significant defined benefit pension plans primarily in 14 other countries outside of the U.S. and the U.K. that comprise approximately 2 percent and 4 percent of our pension plan assets and obligations, respectively. These plans are reflected in "Other liabilities and deferred revenue" on our Consolidated Balance Sheets.
	The following table presents information regarding total accumulated benefit obligation, PBO's and underfunded pension plans that are included in the preceding table:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans								U.K. Plans
	In millions		2013				2012				2013			2012
	Total accumulated benefit obligation		$	2,231			$	2,417			$	1,309		$	1,167
	Plans with accumulated benefit obligation in excess of plan assets
	Accumulated benefit obligation		212				216				—			—
	Plans with projected benefit obligation in excess of plan assets
	Projected benefit obligation		243				254				—			—
	Components of Net Periodic Pension Cost
	The following table presents the net periodic pension cost under our plans:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans											U.K. Plans
	In millions		2013				2012				2011			2013				2012			2011
	Service cost		$	70			$	58			$	51		$	21			$	21		$	20
	Interest cost		93				103				109			57				59			58
	Expected return on plan assets		(167		)		(157		)		(151		)	(72		)		(81		)	(74		)
	Amortization of prior service (credit) cost		(1		)		(1		)		(1		)	—				1			3
	Recognized net actuarial loss		62				47				39			24				14			14
	Net periodic pension cost		$	57			$	50			$	47		$	30			$	14		$	21
	Other changes in benefit obligations and plan assets recognized in other comprehensive income in 2013, 2012 and 2011 were as follows:
	In millions		2013				2012				2011
	Amortization of prior service (cost) credit		$	1			$	(1	)		$	(2	)
	Recognized actuarial loss		(86		)		(61		)		(53		)
	Incurred prior service cost		—				1				1
	Incurred actuarial (gain) loss		(168		)		124				138
Foreign exchange translation adjustments		10				16				—
Total recognized in other comprehensive income		$	(243	)		$	79			$	84
Total recognized in net periodic pension cost and other comprehensive income		$	(156	)		$	143			$	152
The amount in accumulated other comprehensive loss expected to be recognized as a component of net periodic pension cost during the next fiscal year is a net actuarial loss of $57 million.
Assumptions
The table below presents various assumptions used in determining the pension benefit obligation for each year and reflects weighted-average percentages for the various plans as follows:
		Qualified and Non-Qualified Pension Plans
		U.S. Plans						U.K. Plans
		2013			2012			2013			2012
Discount rate		4.83	%		3.97	%		4.6	%		4.7	%
Compensation increase rate		4.91	%		4.9	%		4.5	%		4	%
The table below presents various assumptions used in determining the net periodic pension cost and reflects weighted-average percentages for the various plans as follows:
		Qualified and Non-Qualified Pension Plans
		U.S. Plans									U.K. Plans
		2013			2012			2011			2013		2012			2011
Discount rate		3.97	%		4.82	%		5.42	%		4.7	%	5.2	%		5.8	%
Expected return on plan assets		8	%		8	%		8	%		5.8	%	6.5	%		7	%
Compensation increase rate		4.91	%		4	%		4	%		4	%	4.25	%		4.5	%
Plan Assets
Our investment policies in the U.S. and U.K. provide for the rebalancing of assets to maintain our long-term strategic asset allocation. We are committed to its long-term strategy and do not attempt to time the market given empirical evidence that asset allocation is more critical than individual asset or investment manager selection. Rebalancing of the assets has and continues to occur. The rebalancing is critical to having the proper weighting of assets to achieve the expected total portfolio returns. We believe that our portfolio is highly diversified and does not have any significant exposure to concentration risk. The plan assets for our defined benefit pension plans do not include any of our common stock.
U.S. Plan Assets
For the U.S. qualified pension plans, our assumption for the expected return on assets was 8.0 percent in 2013. Projected returns are based primarily on broad, publicly traded equity and fixed income indices and forward-looking estimates of active portfolio and investment management. We expect additional positive returns from this active investment management. Based on the historical returns and forward-looking return expectations, we have elected to use an assumption of 7.5 percent per year beginning in 2014.
The primary investment objective is to exceed, on a net-of-fee basis, the rate of return of a policy portfolio comprised of the following:
Asset Class		Target			Range
U.S. equities		9	%		+/-5.0%
Non-U.S. equities		3	%		+/-3.0%
Global equities		10	%		+/-3.0%
Total equities		22	%
Real estate		7	%		-42.85714286
Private equity		7	%		-42.85714286
Fixed income		64	%		+/-5.0%
Total		100	%
The fixed income component is structured to represent a custom bond benchmark that will closely hedge the change in the value of our liabilities. This component is structured in such a way that its benchmark covers approximately 95 percent of the plan's exposure to changes in its discount rate (AA corporate bond yields). In order to achieve a hedge on more than the targeted 64 percent of plan assets invested in fixed income securities, our Benefits Policy Committee (BPC) permits the fixed income managers, other managers or the custodian/trustee to utilize derivative securities, as part of a liability driven investment strategy to further reduce the plan's risk of declining interest rates. However, all managers hired to manage assets for the trust are prohibited from using leverage unless specifically discussed with the BPC and approved in their guidelines.
U.K. Plan Assets
For the U.K. qualified pension plans, our assumption for the expected return on assets was 5.8 percent in 2013. The methodology used to determine the rate of return on pension plan assets in the U.K. was based on establishing an equity-risk premium over current long-term bond yields adjusted based on target asset allocations. Our strategy with respect to our investments in these assets is to be invested in a suitable mixture of return-seeking assets (equities and real estate) and liability matching assets (bonds) with a long-term outlook. Therefore, the risk and return balance of our U.K. asset portfolio should reflect a long-term horizon. To achieve these objectives we have established the following targets:
Asset Class		Target			Range
Global equities		30.5	%		-50
Real estate		7.5	%		-50
Re-insurance		5	%		-50
Private equity		7.5	%		-50
Corporate credit instruments		4.5	%		-55.55555556
Fixed income		45	%		-275
Total		100	%
As part of our strategy in the U.K. we have not prohibited the use of any financial instrument, including derivatives. Based on the above discussion, we have elected to use our assumption of 5.8 percent per year beginning in 2014.
Fair Value of U.S. Plan Assets
The fair values of U.S. pension plan assets by asset category were as follows:
		Fair Value Measurements as of December 31, 2013
In millions		Quoted prices in active				Significant other				Significant			Total
		markets for identical assets				observable inputs				unobservable inputs
		(Level 1)				(Level 2)				(Level 3)
Equities
U.S.		$	96			$	375			$	—		$	471
Non-U.S.		143				138				—			281
Fixed Income
Government debt		325				455				—			780
Corporate debt
U.S.		279				244				—			523
Non-U.S.		64				—				—			64
Asset/mortgaged backed securities		12				—				—			12
Net cash equivalents(1)		36				—				—			36
Derivative instruments(2)		—				2				—			2
Private equity and real estate(3)		—				—				296			296
Total		$	955			$	1,214			$	296		$	2,465
Pending trade/purchases/sales													(28		)
Accruals(4)													8
Total													$	2,445
		Fair Value Measurements as of December 31, 2012
In millions		Quoted prices in active				Significant other				Significant			Total
		markets for identical assets				observable inputs				unobservable inputs
		(Level 1)				(Level 2)				(Level 3)
Equities
U.S.		$	113			$	542			$	—		$	655
Non-U.S.		177				127				—			304
Fixed Income
Government debt		475				132				—			607
Corporate debt
U.S.		203				191				—			394
Non-U.S.		42				—				—			42
Asset/mortgaged backed securities		13				—				—			13
Net cash equivalents(1)		35				—				—			35
Private equity and real estate(3)		—				—				286			286
Total		$	1,058			$	992			$	286		$	2,336
Pending trade/purchases/sales													(16		)
Accruals(4)													7
Total													$	2,327
____________________________________________________
-1	Cash equivalents include commercial paper, short-term government/agency, mortgage and credit instruments.
-2	Derivative instruments include interest rate swaps, foreign currency forward contracts and credit default swaps.
-3	The instruments in private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by audited financial statement of the funds.
-4	Interest or dividends that had not been settled as of the year ended December 31.
The reconciliation of Level 3 assets was as follows:
		Fair Value Measurements as of December 31,
		Using Significant Unobservable Inputs (Level 3)
In millions		Private Equity				Real Estate				Total
Balance at December 31, 2011		$	147			$	119			$	266
Actual return on plan assets
Unrealized (losses) gains on assets still held at the reporting date		15				9				24
Purchases, sales and settlements, net		(6		)		2				(4		)
Balance at December 31, 2012		156				130				286
Actual return on plan assets
Unrealized (losses) gains on assets still held at the reporting date		20				10				30
Purchases, sales and settlements, net		(23		)		3				(20		)
Balance at December 31, 2013		$	153			$	143			$	296
Fair Value of U.K. Plan Assets
In July 2012, the U.K. pension plan purchased an insurance contract that will guarantee payment of specified pension liabilities. The contract defers payment for 10 years. This is included in the table below in Level 3 at a value of $440 million at December 31, 2013 and $424 million at December 31, 2012.
The fair values of U.K. pension plan assets by asset category were as follows:
		Fair Value Measurements as of December 31, 2013
In millions		Quoted prices in active				Significant other				Significant			Total
		markets for identical assets				observable inputs				unobservable inputs
		(Level 1)				(Level 2)				(Level 3)
Equities
U.S.		$	—			$	270			$	—		$	270
Non-U.S.		—				328				—			328
Fixed Income
Government debt		—				120				—			120
Corporate debt non-U.S.		—				138				—			138
Net cash equivalents(1)		13				—				—			13
Derivative instruments(2)		—				24				—			24
Re-insurance		—				66				—			66
Private equity, real estate & insurance(3)		—				—				557			557
Total		$	13			$	946			$	557		$	1,516
		Fair Value Measurements as of December 31, 2012
In millions		Quoted prices in active				Significant other				Significant			Total
		markets for identical assets				observable inputs				unobservable inputs
		(Level 1)				(Level 2)				(Level 3)
Equities
U.S.		$	—			$	251			$	—		$	251
Non-U.S.		—				325				—			325
Fixed Income
Government debt		—				191				—			191
Net cash equivalents(1)		10				—							10
Re-insurance		—				61				—			61
Private equity, real estate & insurance(3)		—				—				486			486
Total		$	10			$	828			$	486		$	1,324
_____________________________________________________
(1)	Cash equivalents include commercial paper, short-term government/agency, mortgage and credit instruments.
(2)	Derivative instruments include interest rate swaps, foreign currency forward contracts and credit default swaps.
(3)	The instruments in private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by audited financial statement of the funds.
The reconciliation of Level 3 assets was as follows:
		Fair Value Measurements as of December 31,
		Using Significant Unobservable Inputs (Level 3)
In millions		Insurance				Real Estate				Private Equity			Total
Balance at December 31, 2011		$	—			$	33			$	14		$	47
Actual return on plan assets
Unrealized (losses) gains on assets still held at the reporting date		13				1				1			15
Purchases, sales and settlements, net		411				—				13			424
Balance at December 31, 2012		424				34				28			486
Actual return on plan assets
Unrealized (losses) gains on assets still held at the reporting date		29				2				5			36
Purchases, sales and settlements, net		(13		)		33				15			35
Balance at December 31, 2013		$	440			$	69			$	48		$	557
Level 3 Assets
The investments in an insurance contract, private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by quarterly financial statements of the funds. These financial statements are audited at least annually. In conjunction with our investment consultant, we monitor the fair value of the insurance contract as periodically reported by our insurer and their counterparty risk. The fair value of all real estate properties, held in the partnerships, are valued at least once per year by an independent professional real estate valuation firm. Fair value generally represents the fund's proportionate share of the net assets of the investment partnerships as reported by the general partners of the underlying partnerships. Some securities with no readily available market are initially valued at cost, utilizing independent professional valuation firms as well as market comparisons with subsequent adjustments to values which reflect either the basis of meaningful third-party transactions in the private market or the fair value deemed appropriate by the general partners of the underlying investment partnerships. In such instances, consideration is also given to the financial condition and operating results of the issuer, the amount that the investment partnerships can reasonably expect to realize upon the sale of the securities and any other factors deemed relevant. The estimated fair values are subject to uncertainty and therefore may differ from the values that would have been used had a ready market for such investments existed and such differences could be material.
Estimated Future Contributions and Benefit Payments
We plan to contribute approximately $205 million to our defined benefit pension plans in 2014. The table below presents expected future benefit payments under our pension plans:
		Qualified and Non-Qualified Pension Plans
In millions		2014				2015				2016			2017				2018			2019 - 2023
Expected benefit payments		$	225			$	228			$	235		$	238			$	244		$	1,271
Other Pension Plans
We also sponsor defined contribution plans for certain hourly and salaried employees. Our contributions to these plans were $66 million, $74 million and $72 million for the years ended December 31, 2013, 2012 and 2011.
Other Postretirement Benefits
Our other postretirement benefit plans provide various health care and life insurance benefits to eligible employees, who retire and satisfy certain age and service requirements, and their dependents. The plans are contributory and contain cost-sharing features such as caps, deductibles, coinsurance and spousal contributions. Employer contributions are limited by formulas in each plan. Retiree contributions for health care benefits are adjusted annually and we reserve the right to change benefits covered under these plans. There were no plan assets for the postretirement benefit plans as our policy is to fund benefits and expenses for these plans as claims and premiums are incurred.
Obligations and Funded Status
Benefit obligation balances presented below reflect the accumulated postretirement benefit obligations (APBO) for our other postretirement benefit plans. The changes in the benefit obligations, the funded status of the plans and the amounts recognized in our Consolidated Balance Sheets for our significant other postretirement benefit plans were as follows:
In millions		2013				2012
Change in benefit obligation
Benefit obligation at the beginning of the year		$	478			$	483
Interest cost		17				21
Plan participants' contributions		10				8
Plan amendments		—				(4		)
Actuarial losses (gains)		(49		)		21
Benefits paid directly by employer		(58		)		(51		)
Benefit obligation at end of year		$	398			$	478
Funded status at end of year		$	(398	)		$	(478	)
Amounts recognized in consolidated balance sheets
Accrued compensation, benefits and retirement costs - current liabilities		$	(42	)		$	(46	)
Postretirement benefits other than pensions-long-term liabilities		(356		)		(432		)
Net amount recognized		$	(398	)		$	(478	)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss		$	27			$	83
Prior service credit		(5		)		(6		)
Net amount recognized		$	22			$	77
In addition to the other postretirement plans in the above table, we also maintain less significant postretirement plans in four other countries outside the U.S. that comprise less than 5 percent of our postretirement obligations. These plans are reflected in "Other liabilities and deferred revenue" in our Consolidated Balance Sheets.
Components of Net Periodic Other Postretirement Benefits Cost
The following table presents the net periodic other postretirement benefits cost under our plans:
In millions		2013				2012				2011
Interest cost		$	17			$	21			$	24
Amortization of prior service credit		—				(5		)		(8		)
Recognized net actuarial loss		6				3				—
Other		—				1				1
Net periodic other postretirement benefit cost		$	23			$	20			$	17
Other changes in benefit obligations recognized in other comprehensive income in 2013, 2012 and 2011 were as follows:
In millions		2013				2012				2011
Amortization of prior service credit		$	—			$	5			$	8
Recognized actuarial loss		(6		)		(3		)		—
Incurred actuarial (gain) loss		(49		)		20				16
Incurred prior service credit		—				(4		)		—
Other		—				(1		)		—
Total recognized in other comprehensive income		$	(55	)		$	17			$	24
Total recognized in net periodic other postretirement benefit cost and other comprehensive income		$	(32	)		$	37			$	41
The amount in accumulated other comprehensive loss expected to be recognized as a component of net periodic other postretirement benefit cost during the next fiscal year is zero.
Assumptions
The table below presents assumptions used in determining the other postretirement benefit obligation for each year and reflects weighted-average percentages for our other postretirement plans as follows:
		2013			2012
Discount rate		4.55	%		3.7	%
The table below presents assumptions used in determining the net periodic other postretirement benefits cost and reflects weighted-average percentages for the various plans as follows:
		2013			2012			2011
Discount rate		3.7	%		4.7	%		5.2	%
Our consolidated other postretirement benefit obligation is determined by application of the terms of health care and life insurance plans, together with relevant actuarial assumptions and health care cost trend rates. For measurement purposes, a 7.50 percent annual rate of increase in the per capita cost of covered health care benefits was assumed in 2013. The rate is assumed to decrease on a linear basis to 5.00 percent through 2019 and remain at that level thereafter. An increase in the health care cost trends of 1 percent would increase our APBO by $19 million as of December 31, 2013 and the net periodic other postretirement benefit cost for 2014 by $1 million. A decrease in the health care cost trends of 1 percent would decrease our APBO by $16 million as of December 31, 2013 and the net periodic other postretirement benefit cost for 2014 by $1 million.
Estimated Benefit Payments
The table below presents expected benefit payments under our other postretirement benefit plans:
In millions		2014				2015				2016			2017				2018			2019 - 2023
Expected benefit payments		$	43			$	41			$	38		$	36			$	33		$	140

OTHER_LIABILITIES_AND_DEFERRED

OTHER LIABILITIES AND DEFERRED REVENUE	12 Months Ended
	Dec. 31, 2013
OTHER LIABILITIES AND DEFERRED REVENUE	'
OTHER LIABILITIES AND DEFERRED REVENUE	'
	NOTE 13. OTHER LIABILITIES AND DEFERRED REVENUE
	Other liabilities and deferred revenue included the following:
		December 31,
	In millions	2013		2012
	Deferred revenue	$	414	$	368
	Accrued warranty	275		282
	Accrued compensation	184		168
	Other long-term liabilities	357		246
	Other liabilities and deferred revenue	$	1,230	$	1,064

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 14. COMMITMENTS AND CONTINGENCIES
	We are subject to numerous lawsuits and claims arising out of the ordinary course of our business, including actions related to product liability; personal injury; the use and performance of our products; warranty matters; patent, trademark or other intellectual property infringement; contractual liability; the conduct of our business; tax reporting in foreign jurisdictions; distributor termination; workplace safety; and environmental matters. We also have been identified as a potentially responsible party at multiple waste disposal sites under U.S. federal and related state environmental statutes and regulations and may have joint and several liability for any investigation and remediation costs incurred with respect to such sites.  We have denied liability with respect to many of these lawsuits, claims and proceedings and are vigorously defending such lawsuits, claims and proceedings.  We carry various forms of commercial, property and casualty, product liability and other forms of insurance; however, such insurance may not be applicable or adequate to cover the costs associated with a judgment against us with respect to these lawsuits, claims and proceedings.  We do not believe that these lawsuits are material individually or in the aggregate.  While we believe we have also established adequate accruals for our expected future liability with respect to pending lawsuits, claims and proceedings, where the nature and extent of any such liability can be reasonably estimated based upon then presently available information, there can be no assurance that the final resolution of any existing or future lawsuits, claims or proceedings will not have a material adverse effect on our business, results of operations, financial condition or cash flows.
	We conduct significant business operations in Brazil that are subject to the Brazilian federal, state and local labor, social security, tax and customs laws.  While we believe we comply with such laws, they are complex, subject to varying interpretations and we are often engaged in litigation regarding the application of these laws to particular circumstances.
	In June 2008, four of our sites in Southern Indiana, including our Technical Center, experienced extensive flood damage. In October 2011, we received $40 million from our insurance carriers to settle all outstanding 2008 flood claims. As a result, we recognized a gain of approximately $38 million ($24 million after-tax), net of any remaining flood related expenses, in "Other operating income (expense), net" in our Consolidated Statements of Income.
	U.S. Distributor Commitments
	Our distribution agreements with independent and partially-owned distributors generally have a renewable three-year term and are restricted to specified territories.  Our distributors develop and maintain a network of dealers with which we have no direct relationship.  Our distributors are permitted to sell other, noncompetitive products only with our consent.  We license all of our distributors to use our name and logo in connection with the sale and service of our products, with no right to assign or sublicense the trademarks, except to authorized dealers, without our consent.  Products are sold to the distributors at standard domestic or international distributor net prices, as applicable.  Net prices are wholesale prices we establish to permit our distributors an adequate margin on their sales.  Subject to local laws, we can generally refuse to renew these agreements upon expiration or terminate them upon written notice for inadequate sales, change in principal ownership and certain other reasons.  Distributors also have the right to terminate the agreements upon 60-day notice without cause, or 30-day notice for cause.  Upon termination or failure to renew, we are required to purchase the distributor’s current inventory, signage and special tools and may, at our option purchase other assets of the distributor, but are under no obligation to do so.
	Other Guarantees and Commitments
	In addition to the matters discussed above, from time to time we periodically enter into other guarantee arrangements, including guarantees of non-U.S. distributor financing, residual value guarantees on equipment under operating leases and other miscellaneous guarantees of third-party obligations.  As of December 31, 2013, the maximum potential loss related to these other guarantees was $6 million. The liability related to these guarantees was less than $1 million.
	We have arrangements with certain suppliers that require us to purchase minimum volumes or be subject to monetary penalties.  The penalty amounts are less than our purchase commitments and essentially allow the supplier to recover their tooling costs in most instances.  As of December 31, 2013, if we were to stop purchasing from each of these suppliers, the aggregate amount of the penalty would be approximately $107 million, of which $62 million relates to a contract with an engine parts supplier that extends to 2016.  These arrangements enable us to secure critical components.  We do not currently anticipate paying any penalties under these contracts.
	We have guarantees with certain customers that require us to satisfactorily honor contractual or regulatory obligations, or compensate for monetary losses related to nonperformance.  These performance bonds and other performance-related guarantees were $66 million and $70 million as of December 31, 2013 and 2012, respectively.
	Indemnifications
	Periodically, we enter into various contractual arrangements where we agree to indemnify a third-party against certain types of losses.  Common types of indemnities include:
	•	product liability and license, patent or trademark indemnifications.
	•	asset sale agreements where we agree to indemnify the purchaser against future environmental exposures related to the asset sold and
	•	any contractual agreement where we agree to indemnify the counter-party for losses suffered as a result of a misrepresentation in the contract.
	We regularly evaluate the probability of having to incur costs associated with these indemnities and accrue for expected losses that are probable.  Because the indemnifications are not related to specified known liabilities and due to their uncertain nature, we are unable to estimate the maximum amount of the potential loss associated with these indemnifications.
	Joint Venture Commitments
	As of December 31, 2013, we have committed to invest an additional $52 million in existing joint ventures, of which the entire$52 million is expected to be funded in 2014.
	Leases
	We lease certain manufacturing equipment, facilities, warehouses, office space and equipment, aircraft and automobiles for varying periods under lease agreements. Most of the leases are non-cancelable operating leases with fixed rental payments, expire over the next 10 years and contain renewal provisions. Rent expense under these leases was as follows:
			December 31,
	In millions		2013			2012			2011
	Rent expense		$	186		$	176		$	166
	The following is a summary of the leased property under capital leases by major classes:
			Asset balances at December 31,
	In millions		2013			2012
	Building		$	103		$	66
	Equipment		97			110
	Other		16			15
	Less: Accumulated depreciation		(96		)	(103		)
	Total		$	120		$	88
	Following is a summary of the future minimum lease payments due under capital and operating leases, including leases in our rental business, with terms of more than one year at December 31, 2013, together with the net present value of the minimum payments due under capital leases:
	In millions		Capital Leases			Operating Leases
	2014		$	20		$	171
	2015		20			111
	2016		18			78
	2017		11			57
	2018		9			41
	After 2018		48			111
	Total minimum lease payments		$	126		$	569
	Interest		(34		)
	Present value of net minimum lease payments		$	92
	In addition, we have subleased certain facilities under operating leases to third parties. The future minimum lease payments due from lessees under those arrangements are $1 million per year for the years 2014 through 2016.

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
SHAREHOLDERS' EQUITY	'
	NOTE 15. SHAREHOLDERS' EQUITY
	Preferred and Preference Stock
	We are authorized to issue one million shares each of zero par value preferred and preference stock with preferred shares being senior to preference shares. We can determine the number of shares of each series, and the rights, preferences and limitations of each series. At December 31, 2013, there was no preferred or preference stock outstanding.
	Common Stock
	Changes in shares of common stock, treasury stock and common stock held in trust for employee benefit plans are as follows:
	In millions	Common		Treasury			Common Stock
		Stock		Stock			Held in Trust
	Balance at December 31, 2010	221.8		24			2.1
	Shares acquired	—		6.4			—
	Shares issued	0.4		(0.2	)		—
	Employee benefits trust activity	—		—			(0.3	)
	Balance at December 31, 2011	222.2		30.2			1.8
	Shares acquired	—		2.6			—
	Shares issued	0.4		(0.2	)		—
	Employee benefits trust activity	—		—			(0.3	)
	Other shareholder transactions	(0.2	)	—			—
	Balance at December 31, 2012	222.4		32.6			1.5
	Shares acquired	—		3.3			—
	Shares issued	0.1		(0.3	)		—
	Employee benefits trust activity	—		—			(0.2	)
	Other shareholder transactions	(0.2	)	—			—
	Balance at December 31, 2013	222.3		35.6			1.3
	Treasury Stock
	Shares of common stock repurchased by us are recorded at cost as treasury stock and result in a reduction of shareholders' equity in our Consolidated Balance Sheets. Treasury shares may be reissued as part of our stock-based compensation programs. When shares are reissued, we use the weighted-average cost method for determining cost. The gains between the cost of the shares and the issuance price are added to additional paid-in-capital. The losses are deducted from additional paid-in capital to the extent of the gains. Thereafter, the losses are deducted from retained earnings. Treasury stock activity for the three-year period ended December 31, 2013, consisting of shares issued and repurchased is presented in our Consolidated Statements of Changes in Equity.
	In February 2011, the Board of Directors approved a share repurchase program and authorized the acquisition of up to $1 billion of our common stock, which was completed in June 2013. In December 2012, the Board of Directors authorized the acquisition of up to $1 billion of our common stock upon completion of the 2011 repurchase program. In 2013, we made the following quarterly purchases under the repurchase programs indicated:
	In millions (except per share amounts)	2013 Shares Purchased		Average Cost				Total Cost of			Remaining
	For each quarter ended			Per Share				Repurchases			Authorized
											Capacity
	February 2011, $1 billion repurchase program
	31-Mar	—		$	—			$	—		$	226
	30-Jun	2		113.44				226			—
	Subtotal	2		113.44				226			—
	December 2012, $1 billion repurchase program
	30-Jun	0.6		107.74				63			937
	29-Sep	—		—				—			937
	31-Dec	0.7		129.18				92			845
	Subtotal	1.3		119.54				155			845
	Total	3.3		$	115.85			$	381		$	845
	Quarterly Dividends
	In July 2013, the Board of Directors authorized a dividend increase of 25 percent from $0.50 per share to $0.625 per share on a quarterly basis effective in the third quarter. In July 2012, the Board of Directors authorized a 25 percent increase to our quarterly cash dividend on our common stock from $0.40 per share to $0.50 per share. In July 2011, the Board of Directors approved a 52 percent increase to our quarterly cash dividend on our common stock from $0.2625 per share to $0.40 per share. Cash dividends per share paid to common shareholders for the last three years were as follows:
		Quarterly Dividends
		2013			2012				2011
	First quarter	$	0.5		$	0.4			$	0.2625
	Second quarter	0.5			0.4				0.2625
	Third quarter	0.625			0.5				0.4
	Fourth quarter	0.625			0.5				0.4
	Total	$	2.25		$	1.8			$	1.325
	Total dividends paid to common shareholders in 2013, 2012 and 2011 were $420 million, $340 million and $255 million, respectively. Declaration and payment of dividends in the future depends upon our income and liquidity position, among other factors, and is subject to declaration by our Board of Directors, who meet quarterly to consider our dividend payment. We expect to fund dividend payments with cash from operations.
	Employee Benefits Trust
	In 1997, we established the Employee Benefits Trust (EBT) funded with common stock for use in meeting our future obligations under employee benefit and compensation plans. The primary sources of cash for the EBT are dividends received on unallocated shares of our common stock held by the EBT. The EBT may be used to fund matching contributions to employee accounts in the 401(k) Retirement Savings Plan (RSP) made in proportion to employee contributions under the terms of the RSP. In addition, we may direct the trustee to sell shares of the EBT on the open market to fund other non-qualified employee benefit plans. Matching contributions charged to income for the years ended December 31, 2013, 2012 and 2011 were $24 million, $27 million and $28 million, respectively.

OTHER_COMPREHENSIVE_INCOME_LOS

OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
OTHER COMPREHENSIVE INCOME (LOSS)	'
	NOTE 16. OTHER COMPREHENSIVE INCOME (LOSS)
	Following are the changes in accumulated other comprehensive income (loss) by component:
	In millions	Change in			Foreign			Unrealized gain			Unrealized gain			Total			Noncontrolling			Total
		pensions and			currency			(loss) on			(loss) on			attributable to			interests
		other			translation			marketable			derivatives			Cummins Inc.
		postretirement			adjustment			securities
		defined benefit
		plans
	Balance at December 31, 2010	$	(646	)	$	(90	)	$	4		$	12		$	(720	)
	Other comprehensive income before reclassifications
	Before tax amount	(155		)	(121		)	3			(26		)	(299		)	$	(39	)	$	(338	)
	Tax (provision) benefit	46			13			—			11			70			—			70
	After tax amount	(109		)	(108		)	3			(15		)	(229		)	(39		)	(268		)
	Amounts reclassified from accumulated other comprehensive income(1)	31			—			(3		)	(17		)	11			1			12
	Net current period other comprehensive income (loss)	(78		)	(108		)	—			(32		)	(218		)	$	(38	)	$	(256	)
	Balance at December 31, 2011	$	(724	)	$	(198	)	$	4		$	(20	)	$	(938	)
	Other comprehensive income before reclassifications
	Before tax amount	$	(164	)	$	51		$	6		$	16		$	(91	)	$	(8	)	$	(99	)
	Tax (provision) benefit	54			(14		)	(2		)	(4		)	34			—			34
	After tax amount	(110		)	37			4			12			(57		)	(8		)	(65		)
	Amounts reclassified from accumulated other comprehensive income(1)	40			—			(3		)	8			45			1			46
	Net current period other comprehensive income (loss)	(70		)	37			1			20			(12		)	$	(7	)	$	(19	)
	Balance at December 31, 2012	$	(794	)	$	(161	)	$	5		$	—		$	(950	)
	Other comprehensive income before reclassifications
	Before tax amount	206			(31		)	16			(6		)	185			$	(28	)	$	157
	Tax (provision) benefit	(87		)	13			(9		)	3			(80		)	—			(80		)
	After tax amount	119			(18		)	7			(3		)	105			(28		)	77
	Amounts reclassified from accumulated other comprehensive income(1)(2)	64			—			(5		)	2			61			(1		)	60
	Net current period other comprehensive income (loss)	183			(18		)	2			(1		)	166			$	(29	)	$	137
	Balance at December 31, 2013	$	(611	)	$	(179	)	$	7		$	(1	)	$	(784	)
	_______________________________________________________________________
	(1)Amounts are net of tax.
	(2)See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.
	Following are the items reclassified out of accumulated other comprehensive income (loss) and the related tax effects:
	In millions	For the year ended,
	(Gain)/Loss Components	December 31, 2013			Statement of Income Location
	Realized (gain) loss on marketable securities	$	(13	)	Other income (expense), net
	Income tax expense	7			Income tax expense
	Net realized (gain) loss on marketable securities	(6		)
	Realized (gain) loss on derivatives
	Foreign currency forward contracts	2			Net sales
	Commodity swap contracts	1			Cost of sales
	Total before taxes	3
	Income tax expense	(1		)	Income tax expense
	Net realized (gain) loss on derivatives	2
	Change in pension and other postretirement defined benefit plans
	Recognized actuarial loss	95			(1)
	Total before taxes	95
	Income tax expense	(31		)	Income tax expense
	Net change in pensions and other postretirement defined benefit plans	64
	Total reclassifications for the period	$	60
	_______________________________________________________________________
	(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 12).

STOCK_INCENTIVE_AND_STOCK_OPTI

STOCK INCENTIVE AND STOCK OPTION PLANS	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK INCENTIVE AND STOCK OPTION PLANS	'
	NOTE 17. STOCK INCENTIVE AND STOCK OPTION PLANS
	In May 2012, our shareholders approved the 2012 Omnibus Plan (the Plan), which replaced and succeeded the 2003 Stock Incentive Plan. The Plan allows for the granting of equity awards covering up to 3.5 million shares to executives, employees and non-employee directors. Awards available for grant under the Plan include, but are not limited to, stock options, stock appreciation rights, performance shares and other stock awards. Shares issued under the Plan may be newly issued shares or reissued treasury shares.
	Stock options are generally granted with a strike price equal to the fair market value of the stock on the date of grant, a life of 10 years and a two-year vesting period. The strike price may be higher than the fair value of the stock on the date of the grant, but cannot be lower. Compensation expense is recorded on a straight-line basis over the vesting period beginning on the grant date. The compensation expense is based on the fair value of each option grant using the Black-Scholes option pricing model. Options granted to employees eligible for retirement under our retirement plan are fully expensed as of the grant date.
	Stock options are also awarded through the Key Employee Stock Investment Plan (KESIP) which allows certain employees, other than officers, to purchase shares of common stock on an installment basis up to an established credit limit. Fifty stock options are granted for every even block of 100 KESIP shares purchased by the employee. The options granted through the KESIP program are considered awards under the Plan and are vested immediately. Compensation expense for stock options granted through the KESIP program is recorded based on the fair value of each option grant using the Black-Scholes option pricing model.
	Performance shares are granted as target awards and are earned based on our return on equity (ROE) performance. A payout factor has been established ranging from 0 to 200 percent of the target award based on our actual ROE performance. Shares have a three-year performance period. Employees leaving the company prior to the end of the three-year performance period forfeit shares granted to them. The fair value of the award is equal to the average market price, adjusted for the present value of dividends over the vesting period, of our stock on the grant date. Compensation expense is recorded ratably over the period beginning on the grant date until the shares become unrestricted and is based on the amount of the award that is expected to be earned under the plan formula, adjusted each reporting period based on current information.
	Restricted common stock is awarded from time to time at no cost to certain employees. Participants are entitled to cash dividends and voting rights. Restrictions limit the sale or transfer of the shares during a defined period. Generally, one-third of the shares become vested and free from restrictions after two years and one-third of the shares issued become vested and free from restrictions each year thereafter on the anniversary of the grant date, provided the participant remains an employee. The fair value of the award is equal to the average market price of our stock on the grant date. Compensation expense is determined at the grant date and is recognized over the four-year restriction period on a straight-line basis.
	Compensation expense (net of estimated forfeitures) related to our share-based plans for the year ended December 31, 2013, 2012 and 2011, was approximately $34 million, $35 million and $40 million, respectively. The excess tax benefit/(deficiency) associated with our share-based plans for the years ended December 31, 2013, 2012 and 2011, was $13 million, $14 million and $5 million, respectively. The total unrecognized compensation expense (net of estimated forfeitures) related to nonvested awards was approximately $34 million at December 31, 2013, and is expected to be recognized over a weighted-average period of less than one year.
	The tables below summarize the activity in the Plan:
		Options		Weighted-average			Weighted-average		Aggregate
				Exercise Price			Remaining		Intrinsic Value
							Contractual Life		(in millions)
							(in years)
	Balance at December 31, 2010	1,073,595		$	37.92
	Granted	316,159		115.71
	Exercised	(134,520	)	23.93
	Forfeited	(12,197	)	57.68
	Balance at December 31, 2011	1,243,037		59.02
	Granted	321,945		119.34
	Exercised	(241,815	)	31.73
	Forfeited	(13,999	)	67.86
	Balance at December 31, 2012	1,309,168		78.8
	Granted	432,370		112.07
	Exercised	(265,528	)	40.48
	Forfeited	(13,674	)	105.19
	Balance at December 31, 2013	1,462,336		$	95.35		7.33		$	66
	Exercisable, December 31, 2011	721,210		$	38.75		6.25		$	38
	Exercisable, December 31, 2012	785,869		$	51.4		6.26		$	44
	Exercisable, December 31, 2013	758,936		$	76.85		5.94		$	48
	The weighted-average grant date fair value of options granted during the years ended December 31, 2013, 2012 and 2011, was $48.00, $54.25 and $51.23, respectively. The total intrinsic value of options exercised during the years ended December 31, 2013, 2012 and 2011, was approximately $22 million, $19 million and $12 million, respectively.
	The weighted-average grant date fair value of performance and restricted shares was as follows:
		Performance Shares					Restricted Shares
	Nonvested	Shares		Weighted-average			Shares			Weighted-average
				Fair Value						Fair Value
	Balance at December 31, 2010	481,771		$	45.1		69,890			$	51.94
	Granted	229,436		86.65			13,555			108.51
	Vested	(178,653	)	48.03			(1,600	)		42.61
	Forfeited	(7,163	)	59.15			—			—
	Balance at December 31, 2011	525,391		62.05			81,845			61.49
	Granted	325,590		89.92			3,150			91.68
	Vested	(194,484	)	25.46			(22,766	)		52.16
	Forfeited	(26,413	)	91.94			—			—
	Balance at December 31, 2012	630,084		86.49			62,229			66.43
	Granted	176,649		106.4			7,506			114.56
	Vested	(303,882	)	61.48			(26,901	)		62.03
	Forfeited	(26,938	)	85.07			(10,293	)		65.41
	Balance at December 31, 2013	475,913		$	109.93		32,541			$	81.49
	The total fair value of performance shares vested during the years ended December 31, 2013, 2012 and 2011 was $35 million, $24 million and $17 million, respectively. The total fair value of restricted shares vested was $3 million, $3 million and less than $1 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	The fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model with the following assumptions:
		Years ended December 31,
		2013		2012		2011
	Expected life (years)	5		5		5
	Risk-free interest rate	0.79	%	1.05	%	1.87	%
	Expected volatility	56.59	%	58.98	%	55.39	%
	Dividend yield	1.55	%	1.3	%	1.3	%
	Expected life—The expected life of employee stock options represents the weighted-average period the stock options are expected to remain outstanding based upon our historical data.
	Risk-free interest rate—The risk-free interest rate assumption is based upon the observed U.S. treasury security rate appropriate for the expected life of our employee stock options.
	Expected volatility—The expected volatility assumption is based upon the weighted-average historical daily price changes of our common stock over the most recent period equal to the expected option life of the grant, adjusted for activity which is not expected to occur in the future.
	Dividend yield—The dividend yield assumption is based on our history and expectation of dividend payouts.

NONCONTROLLING_INTERESTS

NONCONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2013
Noncontrolling Interest [Abstract]	'
NONCONTROLLING INTERESTS	'
	NOTE 18. NONCONTROLLING INTEREST
	Noncontrolling interests in the equity of consolidated subsidiaries were as follows:
		December 31,
	In millions	2013		2012
	Cummins India Ltd.	$	252	$	260
	Wuxi Cummins Turbo Technologies Co. Ltd.	81		75
	Other	27		36
	Total	$	360	$	371

RESTRUCTURING_AND_OTHER_CHARGE

RESTRUCTURING AND OTHER CHARGES	12 Months Ended
	Dec. 31, 2013
Restructuring and Related Activities [Abstract]	'
RESTRUCTURING AND OTHER CHARGES	'
	NOTE 19. RESTRUCTURING AND OTHER CHARGES
	We executed restructuring actions primarily in the form of involuntary separation programs in the fourth quarter of 2012.  These actions were in response to reduced demand in our U.S. businesses and most key markets around the world in the second half of 2012, as well as a reduction in orders in most U.S. and global markets for 2013.  We reduced our worldwide professional workforce by approximately 650 employees, or 3 percent.  We also reduced our hourly workforce by approximately 650 employees.  During 2012, we incurred a pre-tax charge related to the professional and hourly workforce reductions of approximately $49 million.
	Employee termination and severance costs were recorded based on approved plans developed by the businesses and corporate management which specified positions to be eliminated, benefits to be paid under existing severance plans or statutory requirements and the expected timetable for completion of the plan.  Estimates of restructuring were made based on information available at the time charges were recorded.
	We incurred a $1 million charge for lease terminations and a $2 million charge for asset impairments and other non-cash charges. During 2012, we recorded restructuring and other charges of $52 million ($35 million after-tax). These restructuring actions included:
	In millions	Year ended
		December 31, 2012
	Workforce reductions	$	49
	Exit activities	1
	Other	2
	Restructuring and other charges	$	52
	Restructuring and other charges were included in each segment in our operating results as follows:
	In millions	Year ended
		December 31, 2012
	Engine	$	20
	Distribution	14
	Power Generation	12
	Components	6
	Restructuring and other charges	$	52
	The table below summarizes where the restructuring and other charges are located in our Consolidated Statements of Income for the year ended December 31, 2012.
	In millions	Year ended
		December 31, 2012
	Cost of sales	$	29
	Selling, general and administrative expenses	20
	Research, development and engineering expenses	3
	Restructuring and other charges	$	52
	At December 31, 2013, of the approximately 1,300 employees affected by this plan, substantially all terminations have been completed.
	The table below summarizes the activity and balance of accrued restructuring charges, which is included in "Other accrued expenses" in our Consolidated Balance Sheets for the years ended December 31, 2012 and 2013.
	In millions
	2012 Restructuring charges(1)		$	50
	Cash payments for 2012 actions		(25		)
	Balance at December 31, 2012		25
	Cash payments for 2012 actions		(22		)
	Change in estimate(2)		(3		)
	Balance at December 31, 2013		$	—
	__________________________________________________
	(1)	Restructuring charges include severance pay and benefits and related charges and lease termination costs.
	(2)	Due to the inherent uncertainty involved in calculating the initial estimates, the actual amounts paid for such activities differed slightly from the amounts initially recorded. We have adjusted the previous estimates accordingly.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	NOTE 20. EARNINGS PER SHARE
	We calculate basic earnings per share (EPS) of common stock by dividing net income attributable to Cummins Inc. by the weighted-average number of common shares outstanding for the period. The calculation of diluted EPS assumes the issuance of common stock for all potentially dilutive share equivalents outstanding. We exclude shares of common stock held in the EBT (see Note 15, "SHAREHOLDERS' EQUITY") from the calculation of the weighted-average common shares outstanding until those shares are distributed from the EBT to the RSP. Following are the computations for basic and diluted earnings per share:
		Years ended December 31,
	Dollars in millions, except per share amounts	2013		2012		2011
	Net income attributable to Cummins Inc.	$	1,483	$	1,645	$	1,848
	Weighted-average common shares outstanding
	Basic	186,994,382		189,286,821		192,972,211
	Dilutive effect of stock compensation awards	423,459		381,883		625,667
	Diluted	187,417,841		189,668,704		193,597,878
	Earnings per common share attributable to Cummins Inc.
	Basic	$	7.93	$	8.69	$	9.58
	Diluted	7.91		8.67		9.55
	The weighted-average diluted common shares outstanding for 2013, 2012 and 2011 excludes the effect of 359,641, 453,893 and 177,460 weighted-average shares, respectively, of common stock options, since such options had an exercise price in excess of the monthly average market value of our common stock during that year.

DERIVATIVES

DERIVATIVES	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	NOTE 21. DERIVATIVES
	We are exposed to financial risk resulting from volatility in foreign exchange rates, commodity prices and interest rates.  This risk is closely monitored and managed through the use of financial derivative instruments including foreign currency forward contracts, commodity swap contracts, commodity zero-cost collars and interest rate swaps.  As stated in our policies and procedures, financial derivatives are used expressly for hedging purposes and under no circumstances are they used for speculative purposes.  When material, we adjust the value of our derivative contracts for counter-party or our credit risk.  None of our derivative instruments are subject to collateral requirements.  Substantially all of our derivative contracts are subject to master netting arrangements which provide us with the option to settle certain contracts on a net basis when they settle on the same day with the same currency.  In addition, these arrangements provide for a net settlement of all contracts with a given counterparty in the event that the arrangement is terminated due to the occurrence of default or a termination event.
	Foreign Exchange Rates
	As a result of our international business presence, we are exposed to foreign currency exchange risks.  We transact business in foreign currencies and, as a result, our income experiences some volatility related to movements in foreign currency exchange rates.  To help manage our exposure to exchange rate volatility, we use foreign currency forward contracts on a regular basis to hedge forecasted intercompany and third-party sales and purchases denominated in non-functional currencies.  Our internal policy allows for managing anticipated foreign currency cash flows for up to one year.  These foreign currency forward contracts are designated and qualify as foreign currency cash flow hedges under GAAP.  The effective portion of the unrealized gain or loss on the forward contract is deferred and reported as a component of “Accumulated other comprehensive loss” (AOCL).  When the hedged forecasted transaction (sale or purchase) occurs, the unrealized gain or loss is reclassified into income in the same line item associated with the hedged transaction in the same period or periods during which the hedged transaction affects income.  The ineffective portion of the hedge, if any, is recognized in current income during the period of change. As of December 31, 2013, the amount we expect to reclassify from AOCL to income over the next year is an unrealized net gain of $4 million. For the years ended December 31, 2013 and 2012, there were no circumstances that would have resulted in the discontinuance of a foreign currency cash flow hedge.
	To minimize the income volatility resulting from the remeasurement of net monetary assets and payables denominated in a currency other than the functional currency, we enter into foreign currency forward contracts, which are considered economic hedges.  The objective is to offset the gain or loss from remeasurement with the gain or loss from the fair market valuation of the forward contract.  These derivative instruments are not designated as hedges under GAAP.
	The table below summarizes our outstanding foreign currency forward contracts. Only the U.S. dollar forward contracts are designated and qualify for hedge accounting as of each period presented below. The currencies in this table represent 94 percent and 95 percent of the notional amounts of contracts outstanding as of December 31, 2013 and 2012.
			Notional amount in millions
	Currency denomination		December 31,			December 31,
			2013			2012
	United States Dollar (USD)		98			110
	British Pound Sterling (GBP)		170			227
	Euro (EUR)		32			28
	Singapore Dollar (SGD)		—			3
	Indian Rupee (INR)		3,118			1,943
	Japanese Yen (JPY)		1,357			384
	Canadian Dollar (CAD)		14			59
	South Korea Won (KRW)		21,855			35,266
	Chinese Renmimbi (CNY)		331			45
	Brazilian Real (BRL)		79			—
	Commodity Price Risk
	We are exposed to fluctuations in commodity prices due to contractual agreements with component suppliers.  In order to protect ourselves against future price volatility and, consequently, fluctuations in gross margins, we periodically enter into commodity swap contracts with designated banks to fix the cost of certain raw material purchases with the objective of minimizing changes in inventory cost due to market price fluctuations.  Certain commodity swap contracts are derivative contracts that are designated as cash flow hedges under GAAP.  We also have commodity swap contracts that represent an economic hedge, but are not designated for hedge accounting and are marked to market through earnings.  For those contracts that qualify for hedge accounting, the effective portion of the unrealized gain or loss is deferred and reported as a component of AOCL.  When the hedged forecasted transaction (purchase) occurs, the unrealized gain or loss is reclassified into income in the same line item associated with the hedged transaction in the same period or periods during which the hedged transaction affects income.  The ineffective portion of the hedge, if any, is recognized in current income in the period in which the ineffectiveness occurs.  As of December 31, 2013, we expect to reclassify an unrealized net loss of $4 million from AOCL to income over the next year.  Our internal policy allows for managing these cash flow hedges for up to three years.
	The following table summarizes our outstanding commodity swap contracts that were entered into to hedge the cost of certain raw material purchases:
	Dollars in millions		31-Dec-13							31-Dec-12
	Commodity		Notional Amount				Quantity			Notional Amount				Quantity
	Copper		$	—			—	(1)		$	24			3,025 metric tons	(1)
	Platinum		61				41,403 troy ounces	(2)		71				45,126 troy ounces	(2)
	Palladium		16				21,790 troy ounces	(2)		10				14,855 troy ounces	(2)
	___________________________________________________
	(1)A metric ton is a measurement of mass equal to 1,000 kilograms.
	(2)A troy ounce is a measurement of mass equal to approximately 31 grams.
	In 2012, we began to use a combination of call and put option contracts for copper in net-zero-cost collar arrangements (zero-cost collars) that establish ceiling and floor prices for copper. These contracts are used strictly for hedging and not for speculative purposes. For these zero-cost collars, if the average price of the copper during the calculation period is within the call and put price, the zero-cost collar contracts expire at no cost to us. If the price falls below the floor, the counter-party to the collar receives the difference from us and if the price rises above the ceiling, the counter-party pays the difference to us. We believe that these zero-cost collars will act as economic hedges; however we have chosen not to designate them as hedges for accounting purposes.
	The following table summarizes our outstanding commodity zero-cost collar contracts that were entered into to hedge the cost of copper purchases:
			December 31,
			2013				2012
	Average cap		$	7,639			$	8,196
	Average floor		6,978				7,005
	Quantity in metric tons(1)		5,421				4,100
	___________________________________________________
	(1)	A metric ton is a measurement of mass equal to 1,000 kilograms.
	Interest Rate Risk
	We are exposed to market risk from fluctuations in interest rates.  We manage our exposure to interest rate fluctuations through the use of interest rate swaps.  The objective of the swaps is to more effectively balance our borrowing costs and interest rate risk.
	In November 2005, we entered into an interest rate swap to effectively convert our $250 million debt issue, due in 2028, from a fixed rate of 7.125 percent to a floating rate based on a LIBOR spread. The terms of the swap mirror those of the debt, with interest paid semi-annually. This swap qualifies as a fair value hedge under GAAP. The gain or loss on this derivative instrument as well as the offsetting gain or loss on the hedged item attributable to the hedged risk are recognized in current income as “Interest expense.” The following table summarizes these gains and losses for the years presented below:
			For the years ended December 31,
	In millions		2013								2012
	Income Statement Classification		Gain/(Loss) on				Gain/(Loss) on				Gain/(Loss) on				Gain/(Loss) on
			Swaps				Borrowings				Swaps				Borrowings
	Interest expense		$	(39	)		$	39			$	6			$	(6	)
	Cash Flow Hedging
	The following table summarizes the effect on our Consolidated Statements of Income for derivative instruments classified as cash flow hedges for the years ended December 31, 2013 and 2012 presented below.  The table does not include amounts related to ineffectiveness as it was not material for the periods presented.
					For the years ended December 31,
					Amount of								Amount of
					Gain/(Loss)								Gain/(Loss)
					Recognized in								Reclassified from
					AOCL on								AOCL into Income
					Derivative								(Effective Portion)
	In millions		Location of Gain/(Loss)		(Effective Portion)
			Reclassified into Income
	Derivatives in Cash Flow Hedging Relationships		(Effective Portion)		2013				2012				2013				2012
	Foreign currency forward contracts		Net sales		$	1			$	8			$	(2	)		$	(2	)
	Commodity swap contracts		Cost of sales		(7		)		8				(1		)		(9		)
	Total				$	(6	)		$	16			$	(3	)		$	(11	)
	Derivatives Not Designated as Hedging Instruments
	The following table summarizes the effect on our Consolidated Statements of Income for derivative instruments that are not classified as hedges for the years ended December 31, 2013 and 2012.
		Location of Gain/(Loss)		Amount of Gain/(Loss) Recognized in Income on Derivatives
In millions		Recognized in		For the years ended December 31,
Derivatives Not Designated as Hedging Instruments		Income on Derivatives		2013				2012
Foreign currency forward contracts		Cost of sales		$	(1	)		$	(4	)
Foreign currency forward contracts		Other income (expense), net		3				11
Commodity zero-cost collars		Cost of sales		(2		)		1
Fair Value Amount and Location of Derivative Instruments
The following tables summarize the location and fair value of derivative instruments on our Consolidated Balance Sheets:
		Derivative Assets
		Fair Value
In millions		December 31,				December 31,				Balance Sheet Location
		2013				2012
Derivatives designated as hedging instruments
Interest rate contract		$	49			$	88			Other assets
Foreign currency forward contracts		5				2				Prepaid expenses and other current assets
Commodity swap contracts		—				1				Prepaid expenses and other current assets
Total derivatives designated as hedging instruments		54				91
Derivatives not designated as hedging instruments
Foreign currency forward contracts		6				1				Prepaid expenses and other current assets
Commodity zero-cost collars		—				1				Other assets
Total derivatives not designated as hedging instruments		6				2
Total derivative assets		$	60			$	93
		Derivative Liabilities
		Fair Value
In millions		December 31,				December 31,				Balance Sheet Location
		2013				2012
Derivatives designated as hedging instruments
Commodity swap contracts		$	5			$	2			Other accrued expenses
Total derivatives designated as hedging instruments		5				2
Derivatives not designated as hedging instruments
Commodity zero-cost collars		—				1				Other accrued expenses
Foreign currency forward contracts		5				—				Other accrued expenses
Total derivatives not designated as hedging instruments		5				1
Total derivative liabilities		$	10			$	3
We have elected to present our derivative contracts on a gross basis in our Consolidated Balance Sheets.  Had we chosen to present on a net basis, we would have derivatives in a net asset position of $53 million and derivatives in a net liability position of $3 million.

OPERATING_SEGMENTS

OPERATING SEGMENTS	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
OPERATING SEGMENTS	'
	NOTE 22. OPERATING SEGMENTS
	Operating segments under GAAP are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker, or decision-making group, in deciding how to allocate resources and in assessing performance.  Cummins' chief operating decision-maker (CODM) is the Chief Executive Officer.
	Our reportable operating segments consist of the following:  Engine, Components, Power Generation and Distribution.  This reporting structure is organized according to the products and markets each segment serves and allows management to focus its efforts on providing enhanced service to a wide range of customers.  The Engine segment produces engines and parts for sale to customers in on-highway and various industrial markets.  Our engines are used in trucks of all sizes, buses and recreational vehicles, as well as in various industrial applications, including construction, mining, agriculture, marine, oil and gas, rail and military equipment.  The Components segment sells filtration products, aftertreatment systems, turbochargers and fuel systems.  The Power Generation segment is an integrated provider of power systems, which sells engines, generator sets and alternators.  The Distribution segment includes wholly-owned and partially-owned distributorships engaged in wholesaling engines, generator sets and service parts, as well as performing service and repair activities on our products and maintaining relationships with various OEMs throughout the world.
	We use segment EBIT (defined as earnings before interest expense, taxes and noncontrolling interests) as a primary basis for the CODM to evaluate the performance of each of our operating segments.  Segment amounts exclude certain expenses not specifically identifiable to segments.
	The accounting policies of our operating segments are the same as those applied in our Consolidated Financial Statements. We prepared the financial results of our operating segments on a basis that is consistent with the manner in which we internally disaggregate financial information to assist in making internal operating decisions.  We have allocated certain common costs and expenses, primarily corporate functions, among segments differently than we would for stand-alone financial information prepared in accordance with GAAP.  These include certain costs and expenses of shared services, such as information technology, human resources, legal and finance.  We also do not allocate debt-related items, actuarial gains or losses, prior service costs or credits, changes in cash surrender value of corporate owned life insurance, flood damage gains or losses, divestiture gains or losses or income taxes to individual segments.  Segment EBIT may not be consistent with measures used by other companies.
	Summarized financial information regarding our reportable operating segments at December 31, is shown in the table below:
	In millions		Engine			Components			Power			Distribution			Non-segment			Total
									Generation						Items(1)
	2013
	External sales		$	8,270		$	3,151		$	2,154		$	3,726		$	—		$	17,301
	Intersegment sales		1,743			1,191			877			23			(3,834		)	—
	Total sales		10,013			4,342			3,031			3,749			(3,834		)	17,301
	Depreciation and amortization(2)		205			96			50			54			—			405
	Research, development and engineering expenses		416			218			73			6			—			713
	Equity, royalty and interest income from investees		136			28			32			165			—			361
	Interest income		16			3			6			2			—			27
	Segment EBIT		1,041			527			218			388		(4)	(14		)	2,160
	Net assets		4,323			1,885			1,801			1,637			—			9,646
	Investments and advances to equity investees		419			140			110			262			—			931
	Capital expenditures		372			141			106			57			—			676
	2012
	External sales		$	9,101		$	2,809		$	2,163		$	3,261		$	—		$	17,334
	Intersegment sales		1,632			1,203			1,105			16			(3,956		)	—
	Total sales		10,733			4,012			3,268			3,277			(3,956		)	17,334
	Depreciation and amortization(2)		192			82			47			34			—			355
	Research, development and engineering expenses		433			213			76			6			—			728
	Equity, royalty and interest income from investees		127			29			40			188			—			384
	Interest income		11			3			9			2			—			25
	Segment EBIT(3)		1,248			426			285			369		(4)	(25		)	2,303
	Net assets		3,373			1,830			1,582			1,392			—			8,177
	Investments and advances to equity investees		401			127			88			281			—			897
	Capital expenditures		399			134			95			62			—			690
	2011
	External sales		$	9,649		$	2,886		$	2,492		$	3,021		$	—		$	18,048
	Intersegment sales		1,658			1,177			1,006			23			(3,864		)	—
	Total sales		11,307			4,063			3,498			3,044			(3,864		)	18,048
	Depreciation and amortization(2)		181			73			42			25			—			321
	Research, development and engineering expenses		397			175			54			3			—			629
	Equity, royalty and interest income from investees		166			31			47			172			—			416
	Interest income		18			5			8			3			—			34
	Segment EBIT		1,384			470			373			386			102			2,715
	Net assets		3,167			1,467			1,547			1,123			—			7,304
	Investments and advances to equity investees		398			123			79			238			—			838
	Capital expenditures		339			141			87			55			—			622
	____________________________________________________
	(1)	Includes intersegment sales and profit in inventory eliminations and unallocated corporate expenses. There were no significant unallocated corporate expenses for the year ended December 31, 2013. The year ended December 31, 2012, included a $6 million gain ($4 million after-tax) related to adjustments from our 2011 divestitures and a $20 million charge ($12 million after-tax) related to legal matters. The year ended December 31, 2011, included a $68 million gain ($37 million after-tax) and a $53 million gain ($33 million after-tax) related to the Component segment sales of certain assets and liabilities from our exhaust and light-duty filtration businesses, respectively, and a $38 million gain ($24 million after-tax) related to the insurance settlement regarding the June 2008 flood in Southern Indiana. The gains and losses have been excluded from segment results as they were not considered in our evaluation of operating results for the years ended December 31, 2012 and 2011.
	(2)	Depreciation and amortization as shown on a segment basis excludes the amortization of debt discount and deferred costs that are included in the Consolidated Statements of Income as "Interest expense."
	(3)	Segment EBIT included restructuring and other charges for each business segment of $20 million (Engine), $6 million (Components), $12 million (Power Generation) and $14 million (Distribution). See NOTE 19, "RESTRUCTURING AND OTHER CHARGES," for additional detail.
	(4)	Distribution segment EBIT for the year ended December 31, 2013, included a $7 million gain and $5 million gain for the fair value adjustment resulting from the acquisitions of a controlling interest in Northwest and Rocky Mountain, respectively. Distribution segment EBIT for the year ended December 31, 2012, included a $7 million gain on the fair value adjustment resulting from the acquisition of a controlling interest in Central Power. See NOTE 2, "ACQUISITIONS AND DIVESTITURES," for additional detail.
	A reconciliation of our segment information to the corresponding amounts in the Consolidated Statements of Income is shown in the table below:
			Years ended December 31,
	In millions		2013			2012			2011
	Total EBIT		$	2,160		$	2,303		$	2,715
	Less: Interest expense		41			32			44
	Income before income taxes		$	2,119		$	2,271		$	2,671
			December 31,
	In millions		2013			2012			2011
	Net assets for operating segments		$	9,646		$	8,177		$	7,304
	Liabilities deducted in arriving at net assets		5,103			4,913			4,832
	Pension and other postretirement benefit adjustments excluded from net assets		(346		)	(977		)	(928		)
	Deferred tax assets not allocated to segments		292			410			435
	Debt-related costs not allocated to segments		33			25			25
	Total assets		$	14,728		$	12,548		$	11,668
The tables below present certain segment information by geographic area. Net sales attributed to geographic areas were based on the location of the customer. Long-lived assets include property, plant and equipment, net of depreciation, investments and advances to equity investees and other assets, excluding deferred tax assets.
In millions		Years ended as of December 31,
Net Sales		2013			2012			2011
United States		$	8,382		$	8,107		$	7,354
China		1,194			1,056			1,452
Brazil		882			798			1,286
India		630			757			859
Mexico		556			692			631
United Kingdom		453			660			727
Canada		655			642			653
Other foreign countries		4,549			4,622			5,086
Total net sales		$	17,301		$	17,334		$	18,048
In millions		Years ended as of December 31,
Long-lived assets		2013			2012			2011
United States		$	2,606		$	2,440		$	2,218
China		646			589			520
India		330			243			203
United Kingdom		319			339			318
Brazil		172			170			151
Netherlands		138			130			111
Mexico		87			77			72
Germany		69			49			47
Canada		68			69			64
Korea		37			37			27
Turkey		28			29			19
Romania		27			15			10
Australia		18			25			34
Singapore		17			16			9
United Arab Emirates		15			16			14
France		13			13			13
Other foreign countries		34			33			32
Total long-lived assets		$	4,624		$	4,290		$	3,862
Our largest customer is PACCAR Inc. Worldwide sales to this customer were $2,085 million in 2013, $2,232 million in 2012 and $2,144 million in 2011, representing 12 percent, 13 percent and 12 percent, respectively, of our consolidated net sales. No other customer accounted for more than 10 percent of consolidated net sales.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENT	'
	NOTE 23. SUBSEQUENT EVENT
	Acquisition of Cummins Mid-South LLC
	On February 15, 2014, we acquired the remaining 62.2 percent interest in Cummins Mid-South LLC (Mid-South) from the former distributor principal for consideration of approximately $46 million in cash and an additional $61 million paid to creditors to eliminate all debt related to the entity, or total consideration of $107 million, subject to customary purchase price adjustments.
	The acquisition will be accounted for as a business combination and the results of the acquired entity will be included in the Distribution operating segment beginning with the first quarter of 2014. As a result of this transaction, first quarter 2014 Distribution segment results are expected to include a gain of approximately $6 million, related to the remeasurement of our pre-existing ownership interest in Mid-South.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	Our Consolidated Financial Statements include the accounts of all wholly-owned and majority-owned domestic and foreign subsidiaries where our ownership is more than 50 percent of outstanding equity interests except for majority-owned subsidiaries that are considered variable interest entities (VIEs) where we are not deemed to have a controlling financial interest. In addition, we also consolidate, regardless of our ownership percentage, VIEs for which we are deemed to have a controlling financial interest. Intercompany balances and transactions are eliminated in consolidation. Where our ownership interest is less than 100 percent, the noncontrolling ownership interests are reported in our Consolidated Balance Sheets. The noncontrolling ownership interest in our income, net of tax, is classified as "Net income attributable to noncontrolling interests" in our Consolidated Statements of Income.
	Certain amounts for 2012 and 2011 have been reclassified to conform to the current classifications.
	We have variable interests in several businesses accounted for under the equity method of accounting that are deemed to be VIEs and are subject to the provisions of accounting principles generally accepted in the United States of America (GAAP) for variable interest entities. Most of these VIEs are unconsolidated and as such are included in the summary of disclosures in NOTE 3, "INVESTMENTS IN EQUITY INVESTEES." The VIEs, including the consolidated VIEs, are not material individually or in the aggregate to our Consolidated Balance Sheets or Consolidated Statements of Income.
Investments in Equity Investees	'
	Investments in Equity Investees
	We use the equity method to account for our investments in joint ventures, affiliated companies and alliances in which we have the ability to exercise significant influence, generally represented by equity ownership or partnership equity of at least 20 percent but not more than 50 percent. Generally, under the equity method, original investments in these entities are recorded at cost and subsequently adjusted by our share of equity in income or losses after the date of acquisition. Investment amounts in excess of our share of an investee's net assets are amortized over the life of the related asset creating the excess. If the excess is goodwill, then it is not amortized. Equity in income or losses of each investee is recorded according to our level of ownership; if losses accumulate, we record our share of losses until our investment has been fully depleted. If our investment has been fully depleted, we recognize additional losses only when we are the primary funding source. We eliminate (to the extent of our ownership percentage) in our Consolidated Financial Statements the profit in inventory held by our equity method investees that has not yet been sold to a third-party. Our investments are classified as "Investments and advances related to equity method investees" in our Consolidated Balance Sheets. Our share of the results from joint ventures, affiliated companies and alliances is reported in our Consolidated Statements of Income as "Equity, royalty and interest income from investees," and is reported net of all applicable income taxes.
	Our foreign equity investees are presented net of applicable foreign income taxes in our Consolidated Statements of Income. The vast majority of our United States (U.S.) equity investees are partnerships (non-taxable), thus there is no difference between gross or net of tax presentation as the investees are not taxed. See NOTE 3, "INVESTMENTS IN EQUITY INVESTEES," for additional information.
Use of Estimates in the Preparation of the Financial Statements	'
	Use of Estimates in the Preparation of the Financial Statements
	Preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect reported amounts presented and disclosed in our Consolidated Financial Statements. Significant estimates and assumptions in these Consolidated Financial Statements require the exercise of judgment and are used for, but not limited to, allowance for doubtful accounts, estimates of future cash flows and other assumptions associated with goodwill and long-lived asset impairment tests, useful lives for depreciation and amortization, warranty programs, determination of discount and other rate assumptions for pension and other postretirement benefit costs, restructuring costs, income taxes and deferred tax valuation allowances, lease classification and contingencies. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be different from these estimates.
Revenue Recognition	'
	Revenue Recognition
	We recognize revenue, net of estimated costs of returns, allowances and sales incentives, when it is realized or realizable, which generally occurs when:
	•	Persuasive evidence of an arrangement exists,
	•	The product has been shipped and legal title and all risks of ownership have been transferred,
	•	The sales price is fixed or determinable and
	•	Payment is reasonably assured.
	Products are generally sold on open account under credit terms customary to the geographic region of distribution. We perform ongoing credit evaluations of our customers and generally do not require collateral to secure our accounts receivable. For engines, service parts, service tools and other items sold to independent distributors and to partially-owned distributors accounted for under the equity method, revenues are recorded when title and risk of ownership transfers. This transfer is based on the agreement in effect with the respective distributor, which in the U.S. and most international locations, generally occurs when the products are shipped. To the extent of our ownership percentage, margins on sales to distributors accounted for under the equity method are deferred until the distributor sells the product to unrelated parties.
	We provide various sales incentives to both our distribution network and our OEM customers. These programs are designed to promote the sale of our product in the channel or encourage the usage of our products by OEM customers. Sales incentives primarily fall into three categories:
	•	Volume rebates,
	•	Market share rebates and
	•	Aftermarket rebates.
	For volume rebates, we provide certain customers with rebate opportunities for attaining specified volumes during a particular quarter or year. We accrue for the expected amount of these rebates at the time of the original sale and update our accruals quarterly based on our best estimate of the volume levels the customer will reach during the measurement period. For market share rebates, we provide certain customers with rebate opportunities based on the percentage of their production that utilizes our product. These rebates are typically measured either quarterly or annually and are accrued at the time of the original sale based on the current market shares, with adjustments made as the level changes. For aftermarket rebates we provide incentives to promote sales to certain dealers and end-markets. These rebates are typically paid on a quarterly, or more frequent, basis and estimates are made at the end of each quarter as to the amount yet to be paid. These estimates are based on historical experience with the particular program. The incentives are classified as a reduction in sales in our Consolidated Statements of Income.
	Rights of return do not exist for the majority of our sales, other than for quality issues. We do offer certain return rights in our aftermarket business, where some aftermarket customers are permitted to return small amounts of parts and filters each year and in our power generation business, which sells portable generators to retail customers. An estimate of future returns is accrued at the time of sale based on historical return rates.
Foreign Currency Transactions and Translation	'
	Foreign Currency Transactions and Translation
	We translate assets and liabilities of foreign entities to U.S. dollars, where the local currency is the functional currency, at year-end exchange rates. We translate income and expenses to U.S. dollars using weighted-average exchange rates for the year. We record adjustments resulting from translation in a separate component of accumulated other comprehensive income (loss) and include the adjustments in net income only upon sale, loss of controlling financial interest or liquidation of the underlying foreign investment.
	Foreign currency transaction gains and losses are included in current net income. For foreign entities where the U.S. dollar is the functional currency, including those operating in highly inflationary economies when applicable, we remeasure non-monetary balances and the related income statement using historical exchange rates. We include in income the resulting gains and losses, including the effect of derivatives in our Consolidated Statements of Income, which combined with transaction gains and losses amounted to a net loss of $27 million in 2013, net loss of $14 million in 2012 and net loss of $14 million in 2011.
Derivative Instruments	'
	Derivative Instruments
	We make use of derivative instruments in foreign exchange, commodity price and interest rate hedging programs. Derivatives currently in use are foreign currency forward contracts, commodity swap contracts, commodity zero-cost collars and an interest rate swap. These contracts are used strictly for hedging and not for speculative purposes.
	Due to our international business presence, we are exposed to foreign currency exchange risk. We transact in foreign currencies and have significant assets and liabilities denominated in foreign currencies. Consequently, our income experiences some volatility related to movements in foreign currency exchange rates. In order to benefit from global diversification and after considering naturally offsetting currency positions, we enter into foreign currency forward contracts to minimize our existing exposures (recognized assets and liabilities) and hedge forecasted transactions.
	We are exposed to fluctuations in commodity prices due to contractual agreements with component suppliers. In order to protect ourselves against future price volatility and, consequently, fluctuations in gross margins, we periodically enter into commodity swap contracts with designated banks to fix the cost of certain raw material purchases with the objective of minimizing changes in inventory cost due to market price fluctuations.
	We record all derivatives at fair value in our financial statements. NOTE 21, "DERIVATIVES," provides further information on our hedging strategy and accounting for derivative financial instruments.
Income Tax Accounting	'
	Income Tax Accounting
	We determine our income tax expense using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax effects of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax benefits of tax loss and credit carryforwards are also recognized as deferred tax assets. We evaluate the recoverability of our deferred tax assets each quarter by assessing the likelihood of future profitability and available tax planning strategies that could be implemented to realize our net deferred tax assets. A valuation allowance is recorded to reduce the tax assets to the net value management believes is more likely than not to be realized. In the event our operating performance deteriorates, future assessments could conclude that a larger valuation allowance will be needed to further reduce the deferred tax assets. In addition, we operate within multiple taxing jurisdictions and are subject to tax audits in these jurisdictions. These audits can involve complex issues, which may require an extended period of time to resolve. We reduce our net tax assets for the estimated additional tax and interest that may result from tax authorities disputing uncertain tax positions we have taken and we believe we have made adequate provision for income taxes for all years that are subject to audit based upon the latest information available. A more complete description of our income taxes and the future benefits of our tax loss and credit carryforwards is disclosed in NOTE 4, "INCOME TAXES."
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash equivalents are defined as short-term, highly liquid investments with an original maturity of 90 days or less at the time of purchase. The carrying amounts reflected in our Consolidated Balance Sheets for cash and cash equivalents approximate fair value due to the short-term maturity of these investments.
	Statements of Cash Flows-Supplemental Disclosures
			Years ended December 31,
	In millions		2013			2012			2011
	Changes in current assets and liabilities, net of acquisitions and divestitures
	Accounts and notes receivable		$	(148	)	$	87		$	(350	)
	Inventories		(46		)	(32		)	(225		)
	Other current assets		212			(60		)	(21		)
	Accounts payable		163			(256		)	208
	Accrued expenses		(246		)	(514		)	234
	Total		$	(65	)	$	(775	)	$	(154	)
	Cash payments for income taxes, net of refunds		$	380		$	691		$	532
	Cash payments for interest, net of capitalized interest		$	30		$	32		$	47
Marketable Securities	'
	Marketable Securities
	We account for marketable securities in accordance with GAAP for investments in debt and equity securities. We determine the appropriate classification of all marketable securities as "held-to-maturity, "available-for-sale" or "trading" at the time of purchase, and re-evaluate such classifications at each balance sheet date. At December 31, 2013 and 2012, all of our investments were classified as available-for-sale.
	Available-for-sale (AFS) securities are carried at fair value with the unrealized gain or loss, net of tax, reported in other comprehensive income. Unrealized losses considered to be "other-than-temporary" are recognized currently in income. The cost of securities sold is based on the specific identification method. The fair value of most investment securities is determined by currently available market prices. Where quoted market prices are not available, we use the market price of similar types of securities that are traded in the market to estimate fair value. See NOTE 5, "MARKETABLE SECURITIES," for a detailed description of our investments in marketable securities.
Accounts Receivable and Allowance for Doubtful Accounts	'
	Accounts Receivable and Allowance for Doubtful Accounts
	Trade accounts receivable are recorded at the invoiced amount, which approximates net realizable value, and generally do not bear interest. The allowance for doubtful accounts is our best estimate of the amount of probable credit losses in our existing accounts receivable. We determine the allowance based on our historical collection experience and by performing an analysis of our accounts receivable in light of the current economic environment. We review our allowance for doubtful accounts on a regular basis. In addition, when necessary, we provide an allowance for the full amount of specific accounts deemed to be uncollectible. Account balances are charged off against the allowance in the period in which we determine that it is probable the receivable will not be recovered. The allowance for doubtful accounts balances for the years ended December 31, 2013 and 2012 were $14 million and $13 million, respectively.
Inventories	'
	Inventories
	Our inventories are stated at the lower of cost or market. For the years ended December 31, 2013 and 2012, approximately 14 percent and 14 percent, respectively, of our consolidated inventories (primarily heavy-duty and high-horsepower engines and parts) were valued using the last-in, first-out (LIFO) cost method. The cost of other inventories is generally valued using the first-in, first-out (FIFO) cost method. Our inventories at interim and year-end reporting dates include estimates for adjustments related to annual physical inventory results and for inventory cost changes under the LIFO cost method. Due to significant movements of partially-manufactured components and parts between manufacturing plants, we do not internally measure, nor do our accounting systems provide, a meaningful segregation between raw materials and work-in-process. See NOTE 7, "INVENTORIES," for additional information.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	We record property, plant and equipment, inclusive of assets under capital leases, at cost. We depreciate the cost of the majority of our equipment using the straight-line method with depreciable lives ranging from 20 to 40 years for buildings and 3 to 20 years for machinery, equipment and fixtures. Capital lease amortization is recorded in depreciation expense. We expense normal maintenance and repair costs as incurred. Depreciation expense totaled $318 million, $287 million and $264 million for the years ended December 31, 2013, 2012 and 2011, respectively. See NOTE 8, "PROPERTY, PLANT AND EQUIPMENT," for additional information.
Long-Lived Assets	'
	Long-Lived Assets
	We review our long-lived assets for possible impairment whenever events or circumstances indicate that the carrying value of an asset or asset group may not be recoverable. We assess the recoverability of the carrying value of the long-lived assets at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. An impairment of a long-lived asset or asset group exists when the expected future pre-tax cash flows (undiscounted and without interest charges) estimated to be generated by the asset or asset group is less than its carrying value. If these cash flows are less than the carrying value of such asset or asset group, an impairment loss is measured based on the difference between the estimated fair value and carrying value of the asset or asset group. Assumptions and estimates used to estimate cash flows in the evaluation of impairment and the fair values used to determine the impairment are subject to a degree of judgment and complexity. Any changes to the assumptions and estimates resulting from changes in actual results or market conditions from those anticipated may affect the carrying value of long-lived assets and could result in a future impairment charge.
Goodwill	'
	Goodwill
	Under GAAP for goodwill, we have the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value as a basis for determining whether it is necessary to perform an annual two-step goodwill impairment test. The two-step impairment test is now only required if an entity determines through this qualitative analysis that it is more likely than not that the fair value of the reporting unit is less than its carrying value. In addition, carrying value of goodwill must be tested for impairment on an interim basis in certain circumstances where impairment may be indicated. When we are required or opt to perform the two-step impairment test, the fair value of each reporting unit is estimated by discounting the after tax future cash flows less requirements for working capital and fixed asset additions. Our reporting units are generally defined as one level below an operating segment. However, there were two situations where we have aggregated two or more components which share similar economic characteristics and thus are aggregated into a single reporting unit for testing purposes. These two situations are described further below. This analysis has resulted in the following reporting units for our goodwill testing:
	•	Within our Components segment, our emission solutions and filtration businesses have been aggregated into a single reporting unit.
	•	Also within our Components segment, our turbo technologies business is considered a separate reporting unit.
	•	Within our Power Generation segment, our alternators business is considered a separate reporting unit.
	•	Within our Engine segment, our new and recon parts business is considered a separate reporting unit. This reporting unit is in the business of selling new parts and remanufacturing and reconditioning engines and certain engine components.
	•	Our Distribution segment is considered a single reporting unit as it is managed geographically and all regions share similar economic characteristics and provide similar products and services.
	No other reporting units have goodwill. Our valuation method requires us to make projections of revenue, operating expenses, working capital investment and fixed asset additions for the reporting units over a multi-year period. Additionally, management must estimate a weighted-average cost of capital, which reflects a market rate, for each reporting unit for use as a discount rate. The discounted cash flows are compared to the carrying value of the reporting unit and, if less than the carrying value, a separate valuation of the goodwill is required to determine if an impairment loss has occurred. In addition, we also perform a sensitivity analysis to determine how much our forecasts can fluctuate before the fair value of a reporting unit would be lower than its carrying amount. We performed the required procedures as of the end of our fiscal third quarter and determined that our goodwill was not impaired. At December 31, 2013, our recorded goodwill was $461 million, approximately 87 percent of which resided in the emission solutions plus filtration reporting unit. For this reporting unit, the fair value exceeded its carrying value by a substantial margin when we last performed step one of the two-step impairment test. Changes in our projections or estimates, a deterioration of our operating results and the related cash flow effect or a significant increase in the discount rate could decrease the estimated fair value of our reporting units and result in a future impairment of goodwill. See NOTE 9, "GOODWILL AND OTHER INTANGIBLE ASSETS,"for additional information.
Software	'
	Software
	We capitalize certain costs for software that are developed or obtained for internal use. Software costs are amortized on a straight-line basis over their estimated useful lives generally ranging from 3 to 12 years. Software assets are reviewed for impairment when events or circumstances indicate that the carrying value may not be recoverable over the remaining lives of the assets. Upgrades and enhancements are capitalized if they result in significant modifications that enable the software to perform tasks it was previously incapable of performing. Software maintenance, training, data conversion and business process reengineering costs are expensed in the period in which they are incurred. See NOTE 9, "GOODWILL AND OTHER INTANGIBLE ASSETS," for additional information.
Warranty	'
	Warranty
	We charge the estimated costs of warranty programs, other than product recalls, to income at the time products are shipped to customers. We use historical experience of warranty programs to develop the estimated liability for our various warranty programs. As a result of the uncertainty surrounding the nature and frequency of product recall programs, the liability for such programs is recorded when we commit to a recall action or when a recall becomes probable and estimable, which generally occurs when it is announced. The liability for these programs is reflected in the provision for warranties issued. We review and assess the liability for these programs on a quarterly basis. We also assess our ability to recover certain costs from our suppliers and record a receivable from the supplier when we believe a recovery is probable.
	In addition, we sell extended warranty coverage on most of our engines. The revenue collected is initially deferred and is recognized as revenue in proportion to the costs expected to be incurred in performing services over the contract period. We compare the remaining deferred revenue balance quarterly to the estimated amount of future claims under extended warranty programs and provide an additional accrual when the deferred revenue balance is less than expected future costs.
Research and Development	'
	Research and Development
	Our research and development program is focused on product improvements, innovations and cost reductions for our customers. Research and development expenditures include salaries, contractor fees, building costs, utilities, administrative expenses and allocation of corporate costs and are expensed, net of contract reimbursements, when incurred. From time to time, we enter into agreements with customers to fund a portion of the research and development costs of a particular project. We generally account for these reimbursements as an offset to the related research and development expenditure. Research and development expenses, net of contract reimbursements, were $700 million in 2013, $721 million in 2012 and $621 million in 2011. Contract reimbursements were $76 million in 2013, $86 million in 2012 and $75 million in 2011.
Related Party Transactions	'
	Related Party Transactions
	In accordance with the provisions of various joint venture agreements, we may purchase products and components from our joint ventures, sell products and components to our joint ventures and our joint ventures may sell products and components to unrelated parties. Joint venture transfer prices may differ from normal selling prices. Certain joint venture agreements transfer product at cost, some transfer product on a cost-plus basis, and others transfer product at market value. Our related party sales are presented on the face of our Consolidated Statements of Income. Our related party purchases were not material to our financial position or results of operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Statements of Cash Flows-Supplemental Disclosures	'
	Statements of Cash Flows-Supplemental Disclosures
		Years ended December 31,
	In millions	2013			2012			2011
	Changes in current assets and liabilities, net of acquisitions and divestitures
	Accounts and notes receivable	$	(148	)	$	87		$	(350	)
	Inventories	(46		)	(32		)	(225		)
	Other current assets	212			(60		)	(21		)
	Accounts payable	163			(256		)	208
	Accrued expenses	(246		)	(514		)	234
	Total	$	(65	)	$	(775	)	$	(154	)
	Cash payments for income taxes, net of refunds	$	380		$	691		$	532
	Cash payments for interest, net of capitalized interest	$	30		$	32		$	47

ACQUISITIONS_AND_DIVESTITURES_

ACQUISITIONS AND DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2013
Cummins Rocky Mountain LLC	'
Business Acquisition	'
Purchase price allocation	'
	The final purchase price allocation as of December 31, 2013, was as follows:
	In millions
	Accounts receivable	$	48
	Inventory	100
	Fixed assets	34
	Intangible assets	8
	Goodwill	10
	Other assets	8
	Current liabilities	(41		)
	Total business valuation	167
	Fair value of pre-existing 33 percent interest	(31		)
	Purchase price	$	136
Hilite Germany GmbH	'
Business Acquisition	'
Schedule of intangible assets by asset class, including weighted average amortization life	'
	Intangible assets by asset class, including weighted average amortization life, were as follows:
	Dollars in millions		Purchase price			Weighted average
			allocation			amortization life
						in years
	Technology		$	52		10.6
	Customer		23			4.5
	License arrangements		8			6
	Total intangible assets		$	83		8.5
Purchase price allocation	'
	The purchase price was allocated as follows:
	In millions
	Inventory		$	5
	Fixed assets		5
	Intangible assets		83
	Goodwill		91
	Liabilities		(8		)
	Total purchase price		$	176

INVESTMENTS_IN_EQUITY_INVESTEE1

INVESTMENTS IN EQUITY INVESTEES (Tables)	12 Months Ended
	Dec. 31, 2013
Equity Method Investments and Joint Ventures [Abstract]	'
Summary of investments in and advances to equity investees and our ownership percentage	'
	Investments in and advances to equity investees and our ownership percentage was as follows:
				December 31,
	In millions	Ownership %		2013				2012
	Dongfeng Cummins Engine Company, Ltd.	50%		$	135			$	113
	Komatsu alliances	20-50%		132				132
	North American distributors	37-50%		114				139
	Beijing Foton Cummins Engine Co., Ltd. (1)	50%		103				107
	Cummins-Scania XPI Manufacturing, LLC	50%		71				65
	Chongqing Cummins Engine Company, Ltd.	50%		67				58
	Tata Cummins, Ltd.	50%		50				52
	Cummins Olayan Energy	49%		34				34
	Shanghai Fleetguard Filter Co., Ltd.	50%		33				31
	Guangxi Cummins Industrial Power Co., Ltd.	50%		26				30
	Other	Various		166				136
	Total			$	931			$	897
	_______________________________________________________________
	(1) Includes both the Light-duty and the Heavy-duty businesses.
Equity, royalty and interest income from investees	'
	Equity, royalty and interest income from investees, net of applicable taxes, was as follows:
		Years ended December 31,
	In millions	2013				2012				2011
	Distribution Entities
	North American distributors	$	129			$	147			$	134
	Komatsu Cummins Chile, Ltda.	25				26				22
	All other distributors	1				4				4
	Manufacturing Entities
	Dongfeng Cummins Engine Company, Ltd.	63				52				80
	Chongqing Cummins Engine Company, Ltd.	58				61				68
	Beijing Foton Cummins Engine Co., Ltd. (Heavy-duty)	(21		)		(13		)		(6		)
	Beijing Foton Cummins Engine Co., Ltd. (Light-duty)	17				5				(7		)
	Shanghai Fleetguard Filter Co., Ltd.	13				13				15
	Tata Cummins, Ltd.	5				11				14
	Cummins Westport, Inc.	4				14				14
	All other manufacturers	31				27				37
	Cummins share of net income	325				347				375
	Royalty and interest income	36				37				41
	Equity, royalty and interest income from investees	$	361			$	384			$	416
Summary of financial information for equity investees	'
	Summary financial information for our equity investees was as follows:
		As of and for the years ended December 31,
	In millions	2013				2012				2011
	Net sales	$	7,799			$	8,296			$	8,659
	Gross margin	1,719				1,870				1,948
	Net income	690				747				788
	Cummins share of net income	$	325			$	347			$	375
	Royalty and interest income	36				37				41
	Total equity, royalty and interest from investees	$	361			$	384			$	416
	Current assets	$	2,742			$	2,843
	Non-current assets	1,794				1,588
	Current liabilities	(2,090		)		(2,039		)
	Non-current liabilities	(541		)		(431		)
	Net assets	$	1,905			$	1,961
	Cummins share of net assets	$	967			$	886

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income before income taxes	'
		Years ended December 31,
	In millions	2013				2012				2011
	Income before income taxes
	U.S. income	$	1,058			$	998			$	881
	Foreign income	1,061				1,273				1,790
	Total	$	2,119			$	2,271			$	2,671
Income tax expense	'
	Income tax expense consists of the following:
		Years ended December 31,
	In millions	2013				2012				2011
	Current
	U.S. federal and state	$	239			$	118			$	116
	Foreign	192				299				524
	Total current	431				417				640
	Deferred
	U.S. federal and state	67				108				69
	Foreign	33				8				16
	Total deferred	100				116				85
	Income tax expense	$	531			$	533			$	725
Reconciliation of the U.S. federal income tax rate to the actual effective tax rate	'
	A reconciliation of the statutory U.S. federal income tax rate to the effective tax rate was as follows:
		Years ended December 31,
		2013			2012			2011
	Statutory U.S. federal income tax rate	35	%		35	%		35	%
	State income tax, net of federal effect	0.2			1			0.4
	Research tax credits	(3.7	)		(0.4	)		(4.7	)
	Differences in rates and taxability of foreign subsidiaries and joint ventures	(6.0	)		(12.1	)		(4.6	)
	Other, net	(0.4	)		—			1
	Effective tax rate	25.1	%		23.5	%		27.1	%
Net deferred tax assets	'
	Carryforward tax benefits and the tax effect of temporary differences between financial and tax reporting that give rise to net deferred tax assets were as follows:
		December 31,
	In millions	2013				2012
	Deferred tax assets
	U.S. federal and state carryforward benefits	$	124			$	115
	Foreign carryforward benefits	63				50
	Employee benefit plans	328				369
	Warranty and marketing expenses	332				308
	Accrued expenses	70				75
	Other	51				78
	Gross deferred tax assets	968				995
	Valuation allowance	(101		)		(95		)
	Total deferred tax assets	867				900
	Deferred tax liabilities
	Property, plant and equipment	(304		)		(218		)
	Unremitted income of foreign subsidiaries and joint ventures	(201		)		(213		)
	Employee benefit plans	(158		)		(47		)
	Other	(27		)		(26		)
	Total deferred tax liabilities	(690		)		(504		)
	Net deferred tax assets	$	177			$	396
Reconciliation of the beginning and ending amount of unrecognized tax benefits	'
	A reconciliation of unrecognized tax benefits was as follows:
	In millions
	Balance at December 31, 2010	$	85
	Additions based on tax positions related to the current year	5
	Additions based on tax positions related to the prior years	44
	Reductions for tax positions related to prior years	(3		)
	Reductions for tax positions relating to settlements with taxing authorities	(39		)
	Reductions for tax positions relating to lapse of statute of limitations	(6		)
	Balance at December 31, 2011	86
	Additions based on tax positions related to the current year	4
	Additions based on tax positions related to the prior years	57
	Reductions for tax positions related to prior years	(2		)
	Balance at December 31, 2012	145
	Additions based on tax positions related to the current year	10
	Additions based on tax positions related to the prior years	21
	Reductions for tax positions related to prior years	(6		)
	Reductions for tax positions relating to lapse of statute of limitations	(1		)
	Balance at December 31, 2013	$	169

MARKETABLE_SECURITIES_Tables

MARKETABLE SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Marketable Securities [Abstract]	'
Summary of marketable securities	'
	A summary of marketable securities, all of which are classified as current, was as follows:
		December 31,
		2013									2012
	In millions	Cost			Gross unrealized			Estimated			Cost		Gross unrealized		Estimated
					gains/(losses)			fair value					gains/(losses)		fair value
	Available-for-sale
	Debt mutual funds(1)	$	99		$	2		$	101		$	139	$	3	$	142
	Bank debentures	2			—			2			45		—		45
	Certificates of deposit	22			—			22			47		—		47
	Government debt securities-non-U.S.	3			(1		)	2			3		—		3
	Corporate debt securities	—			—			—			1		—		1
	Equity securities and other(2)	10			13			23			—		9		9
	Total marketable securities	$	136		$	14		$	150		$	235	$	12	$	247
	______________________________________________________
	(1) Contractual maturities are only applicable to debt mutual funds that utilize a Level 2 fair value.
	(2) In the first quarter of 2013, we realized a $9 million gain on the sale of equity securities.
Schedule of proceeds from sales and maturities and gross realized gains and losses	'
	The proceeds from sales and maturities of marketable securities and gross realized gains from the sale of AFS securities were as follows:
	In millions		2013			2012			2011
	Proceeds from sales and maturities of marketable securities		$	525		$	585		$	750
	Gross realized gains from the sale of available-for-sale securities(1)		14			3			3
	____________________________________________________
	(1) Gross realized losses from the sale of available-for-sale securities were immaterial.
Summary of fair value of AFS investments in debt securities by contractual maturity	'
	At December 31, 2013, the fair value of AFS investments in debt securities by contractual maturity was as follows:
		Fair value
	Maturity date	(in millions)
	1 year or less	$	50
	1 - 5 years	4
	5 - 10 years	1
	Total	$	55

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Summary of financial instruments recorded at fair value	'
	The following table summarizes our financial instruments recorded at fair value in our Consolidated Balance Sheets at December 31, 2013:
		Fair Value Measurements Using
	In millions	Quoted prices in			Significant other			Significant			Total
		active markets for			observable inputs			unobservable inputs
		identical assets			(Level 2)			(Level 3)
		(Level 1)
	Available-for-sale debt securities
	Debt mutual funds	$	72		$	29		$	—		$	101
	Bank debentures	—			2			—			2
	Certificates of deposit	—			22			—			22
	Government debt securities-non-U.S.	—			2			—			2
	Available-for-sale equity securities
	Information technology industry	23			—			—			23
	Derivative assets
	Interest rate contracts	—			49			—			49
	Foreign currency forward contracts	—			11			—			11
	Total assets	$	95		$	115		$	—		$	210
	Derivative liabilities
	Commodity swap contracts	—			5			—			5
	Foreign currency forward contracts	—			5			—			5
	Total liabilities	$	—		$	10		$	—		$	10
	The following tables summarize our financial instruments recorded at fair value in our Consolidated Balance Sheets at December 31, 2012:
			Fair Value Measurements Using
	In millions		Quoted prices in			Significant other			Significant			Total
			active markets			observable			unobservable
			for identical			inputs			inputs
			assets			(Level 2)			(Level 3)
			(Level 1)
	Available-for-sale debt securities
	Debt mutual funds		$	100		$	42		$	—		$	142
	Bank debentures		—			45			—			45
	Certificates of deposit		—			47			—			47
	Government debt securities-non-U.S.		—			3			—			3
	Corporate debt securities		—			1			—			1
	Available-for-sale equity securities
	Financial services industry		9			—			—			9
	Derivative assets
	Interest rate contracts		—			88			—			88
	Foreign currency forward contracts		—			3			—			3
	Commodity swap contracts		—			1			—			1
	Commodity zero cost collar contracts		—			1			—			1
	Total assets		$	109		$	231		$	—		$	340
	Derivative liabilities
	Commodity swap contracts		—			2			—			2
	Commodity zero cost collar contracts		—			1			—			1
	Total liabilities		$	—		$	3		$	—		$	3
Fair value and carrying value of total debt	'
	Based on borrowing rates currently available to us for bank loans with similar terms and average maturities, considering our risk premium, the fair value and carrying value of total debt, including current maturities, was as follows:
		December 31,
	In millions	2013			2012
	Fair value of total debt	$	1,877		$	926
	Carrying value of total debt	1,740			775

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories included the following:
		December 31,
	In millions	2013			2012
	Finished products	$	1,487		$	1,393
	Work-in-process and raw materials	1,005			939
	Inventories at FIFO cost	2,492			2,332
	Excess of FIFO over LIFO	(111		)	(111		)
	Total inventories	$	2,381		$	2,221

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Details of property, plant and equipment	'
	Details of our property, plant and equipment balance were as follows:
		December 31,
	In millions	2013			2012
	Land and buildings	$	1,427		$	1,228
	Machinery, equipment and fixtures	4,174			3,910
	Construction in process (1)	809			738
	Property, plant and equipment, gross	6,410			5,876
	Less: Accumulated depreciation	(3,254		)	(3,152		)
	Property, plant and equipment, net	$	3,156		$	2,724
	_______________________________________________
	(1)	Construction in process included $188 million in 2013 and $175 million in 2012 related to our future light-duty diesel engine platform.

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Changes in the carrying amount of goodwill	'
	The following table summarizes the changes in the carrying amount of goodwill for 2013 and 2012:
	In millions	Components			Distribution			Power Generation		Engine		Total
	Balance at December 31, 2011	$	311		$	10		$	12	$	6	$	339
	Acquisitions	91			9			—		—		100
	Translation and other	6			—			—		—		6
	Balance at December 31, 2012	408			19			12		6		445
	Acquisitions	—			13			—		—		13
	Translation and other	3			(1		)	1		—		3
	Balance at December 31, 2013	$	411		$	31		$	13	$	6	$	461
Summary of other intangible assets with finite useful lives that are subject to amortization	'
	The following table summarizes our other intangible assets with finite useful lives that are subject to amortization:
		December 31,
	In millions	2013			2012
	Software	$	494		$	495
	Less: Accumulated amortization	(218		)	(218		)
	Net software	276			277
	Trademarks, patents and other	135			140
	Less: Accumulated amortization	(54		)	(48		)
	Net trademarks, patents and other	81			92
	Total	$	357		$	369
Projected amortization expense of intangible assets	'
	The projected amortization expense of our intangible assets, assuming no further acquisitions or dispositions, was as follows:
		For the years ended
	In millions	2014			2015			2016		2017		2018
	Projected amortization expense	$	74		$	78		$	72	$	51	$	27

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Weighted-average interest rate	'
	The weighted-average interest rate for notes payable, bank overdrafts and current maturities of long-term debt at December 31, 2013, 2012 and 2011, was as follows:
		December 31,
		2013		2012	2011
	Weighted average interest rate	2.59		3.21	4.19
Reconciliation of maximum capacity to amount available under the facility	'
	A reconciliation of the maximum capacity of our revolver to the amount available under the facility was as follows:
	In millions	Revolving
		Credit Capacity
		at December 31, 2013
	Maximum credit capacity of the revolving credit facility	$	1,750
	Less: Letters of credit against revolving credit facility	23
	Amount available for borrowing under the revolving credit facility	$	1,727
Summary of long-term debt	'
		December 31,
	In millions	2013			2012
	Long-term debt
	Export financing loan, 4.5%, due 2013	$	—		$	23
	Senior notes, 3.65%, due 2023	500			—
	Debentures, 6.75%, due 2027	58			58
	Debentures, 7.125%, due 2028	250			250
	Senior notes, 4.875%, due 2043	500			—
	Debentures, 5.65%, due 2098 (effective interest rate 7.48%)	165			165
	Credit facilities related to consolidated joint ventures	92			88
	Other	65			69
		1,630			653
	Unamortized discount	(48		)	(35		)
	Fair value adjustments due to hedge on indebtedness	49			88
	Capital leases	92			53
	Total long-term debt	1,723			759
	Less: Current maturities of long-term debt	(51		)	(61		)
	Long-term debt	$	1,672		$	698
Principal repayments on long-term debt	'
	Principal payments required on long-term debt during the next five years are as follows:
		Required Principal Payments
	In millions	2014			2015			2016		2017		2018
	Payment	$	51		$	55		$	82	$	8	$	17

PRODUCT_WARRANTY_LIABILITY_Tab

PRODUCT WARRANTY LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2013
Product Warranties Disclosures [Abstract]	'
Summary of activity in the product warranty account	'
		December 31,
	In millions	2013			2012
	Balance, beginning of year	$	1,088		$	1,014
	Provision for warranties issued	431			415
	Deferred revenue on extended warranty contracts sold	189			210
	Payments	(427		)	(416		)
	Amortization of deferred revenue on extended warranty contracts	(115		)	(103		)
	Changes in estimates for pre-existing warranties	(35		)	(33		)
	Foreign currency translation	(2		)	1
	Balance, end of year	$	1,129		$	1,088
Warranty related deferred revenue, supplier recovery receivables and the long-term portion of the warranty liability	'
	Warranty related deferred revenue, supplier recovery receivables and the long-term portion of the warranty liability on our Consolidated Balance Sheets were as follows:
		December 31,
	In millions	2013			2012			Balance Sheet Location
	Deferred revenue related to extended coverage programs
	Current portion	$	145		$	111		Deferred revenue
	Long-term portion	349			309			Other liabilities and deferred revenue
	Total	$	494		$	420
	Receivables related to estimated supplier recoveries
	Current portion	$	5		$	7		Trade and other receivables
	Long-term portion	5			6			Other assets
	Total	$	10		$	13
	Long-term portion of warranty liability	$	275		$	282		Other liabilities and deferred revenue

PENSION_AND_OTHER_POSTRETIREME1

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2013
Pension	'
Pension and other postretirement benefits	'
Changes in benefit obligations and plan assets	'
	The changes in the benefit obligations, the various plan assets, the funded status of the plans and the amounts recognized in our Consolidated Balance Sheets for our significant pension plans were as follows:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans								U.K. Plans
	In millions		2013				2012				2013			2012
	Change in benefit obligation
	Benefit obligation at the beginning of the year		$	2,454			$	2,243			$	1,269		$	1,128
	Service cost		70				58				21			21
	Interest cost		93				103				57			59
	Actuarial losses (gains)		(193		)		207				96			52
	Benefits paid from fund		(150		)		(148		)		(50		)	(41		)
	Benefits paid directly by employer		(13		)		(10		)		—			—
	Exchange rate changes		—				—				37			52
	Curtailment gain		—				—				—			(2		)
	Other		—				1				(1		)	—
	Benefit obligation at end of year		$	2,261			$	2,454			$	1,429		$	1,269
	Change in plan assets
	Fair value of plan assets at beginning of year		$	2,327			$	2,091			$	1,324		$	1,200
	Actual return on plan assets		168				284				142			88
	Employer contributions		100				100				56			22
	Benefits paid		(150		)		(148		)		(50		)	(41		)
	Exchange rate changes		—				—				44			55
	Fair value of plan assets at end of year		$	2,445			$	2,327			$	1,516		$	1,324
	Funded status (including underfunded and nonfunded plans) at end of year		$	184			$	(127	)		$	87		$	55
	Amounts recognized in consolidated balance sheets
	Prepaid pensions - long-term assets		$	427			$	127			$	87		$	55
	Accrued compensation, benefits and retirement costs - current liabilities		(11		)		(10		)		—			—
	Pensions - long-term liabilities		(232		)		(244		)		—			—
	Net amount recognized		$	184			$	(127	)		$	87		$	55
	Amounts recognized in accumulated other comprehensive loss consist of:
	Net actuarial loss		$	478			$	734			$	361		$	349
	Prior service credit		(1		)		(1		)		—			—
	Net amount recognized		$	477			$	733			$	361		$	349
Information regarding total accumulated benefit obligation, PBO's and underfunded pension plans	'
	The following table presents information regarding total accumulated benefit obligation, PBO's and underfunded pension plans that are included in the preceding table:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans								U.K. Plans
	In millions		2013				2012				2013			2012
	Total accumulated benefit obligation		$	2,231			$	2,417			$	1,309		$	1,167
	Plans with accumulated benefit obligation in excess of plan assets
	Accumulated benefit obligation		212				216				—			—
	Plans with projected benefit obligation in excess of plan assets
	Projected benefit obligation		243				254				—			—
Net periodic cost	'
	The following table presents the net periodic pension cost under our plans:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans											U.K. Plans
	In millions		2013				2012				2011			2013				2012			2011
	Service cost		$	70			$	58			$	51		$	21			$	21		$	20
	Interest cost		93				103				109			57				59			58
	Expected return on plan assets		(167		)		(157		)		(151		)	(72		)		(81		)	(74		)
	Amortization of prior service (credit) cost		(1		)		(1		)		(1		)	—				1			3
	Recognized net actuarial loss		62				47				39			24				14			14
	Net periodic pension cost		$	57			$	50			$	47		$	30			$	14		$	21
Amounts recognized in other comprehensive income	'
	Other changes in benefit obligations and plan assets recognized in other comprehensive income in 2013, 2012 and 2011 were as follows:
	In millions		2013				2012				2011
	Amortization of prior service (cost) credit		$	1			$	(1	)		$	(2	)
	Recognized actuarial loss		(86		)		(61		)		(53		)
	Incurred prior service cost		—				1				1
	Incurred actuarial (gain) loss		(168		)		124				138
	Foreign exchange translation adjustments		10				16				—
	Total recognized in other comprehensive income		$	(243	)		$	79			$	84
	Total recognized in net periodic pension cost and other comprehensive income		$	(156	)		$	143			$	152
Various assumptions used in determining the benefit obligation	'
	The table below presents various assumptions used in determining the pension benefit obligation for each year and reflects weighted-average percentages for the various plans as follows:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans						U.K. Plans
			2013			2012			2013			2012
	Discount rate		4.83	%		3.97	%		4.6	%		4.7	%
	Compensation increase rate		4.91	%		4.9	%		4.5	%		4	%
Various assumptions used in determining the net periodic cost	'
	The table below presents various assumptions used in determining the net periodic pension cost and reflects weighted-average percentages for the various plans as follows:
			Qualified and Non-Qualified Pension Plans
			U.S. Plans									U.K. Plans
			2013			2012			2011			2013		2012			2011
	Discount rate		3.97	%		4.82	%		5.42	%		4.7	%	5.2	%		5.8	%
	Expected return on plan assets		8	%		8	%		8	%		5.8	%	6.5	%		7	%
	Compensation increase rate		4.91	%		4	%		4	%		4	%	4.25	%		4.5	%
Estimated future contributions and benefit payments	'
	The table below presents expected future benefit payments under our pension plans:
			Qualified and Non-Qualified Pension Plans
	In millions		2014				2015				2016			2017				2018			2019 - 2023
	Expected benefit payments		$	225			$	228			$	235		$	238			$	244		$	1,271
U.S. Plans	'
Pension and other postretirement benefits	'
Target allocation of pension plan assets	'
	The primary investment objective is to exceed, on a net-of-fee basis, the rate of return of a policy portfolio comprised of the following:
	Asset Class		Target			Range
	U.S. equities		9	%		+/-5.0%
	Non-U.S. equities		3	%		+/-3.0%
	Global equities		10	%		+/-3.0%
	Total equities		22	%
	Real estate		7	%		-42.85714286
	Private equity		7	%		-42.85714286
	Fixed income		64	%		+/-5.0%
	Total		100	%
Fair value of plan assets	'
	The fair values of U.S. pension plan assets by asset category were as follows:
			Fair Value Measurements as of December 31, 2013
	In millions		Quoted prices in active				Significant other				Significant			Total
			markets for identical assets				observable inputs				unobservable inputs
			(Level 1)				(Level 2)				(Level 3)
	Equities
	U.S.		$	96			$	375			$	—		$	471
	Non-U.S.		143				138				—			281
	Fixed Income
	Government debt		325				455				—			780
	Corporate debt
	U.S.		279				244				—			523
	Non-U.S.		64				—				—			64
	Asset/mortgaged backed securities		12				—				—			12
	Net cash equivalents(1)		36				—				—			36
	Derivative instruments(2)		—				2				—			2
	Private equity and real estate(3)		—				—				296			296
	Total		$	955			$	1,214			$	296		$	2,465
	Pending trade/purchases/sales													(28		)
	Accruals(4)													8
	Total													$	2,445
			Fair Value Measurements as of December 31, 2012
	In millions		Quoted prices in active				Significant other				Significant			Total
			markets for identical assets				observable inputs				unobservable inputs
			(Level 1)				(Level 2)				(Level 3)
	Equities
	U.S.		$	113			$	542			$	—		$	655
	Non-U.S.		177				127				—			304
	Fixed Income
	Government debt		475				132				—			607
	Corporate debt
	U.S.		203				191				—			394
	Non-U.S.		42				—				—			42
	Asset/mortgaged backed securities		13				—				—			13
	Net cash equivalents(1)		35				—				—			35
	Private equity and real estate(3)		—				—				286			286
	Total		$	1,058			$	992			$	286		$	2,336
	Pending trade/purchases/sales													(16		)
	Accruals(4)													7
	Total													$	2,327
	____________________________________________________
	-1	Cash equivalents include commercial paper, short-term government/agency, mortgage and credit instruments.
	-2	Derivative instruments include interest rate swaps, foreign currency forward contracts and credit default swaps.
	-3	The instruments in private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by audited financial statement of the funds.
	-4	Interest or dividends that had not been settled as of the year ended December 31.
Changes in the fair value of Level 3 plan assets	'
	The reconciliation of Level 3 assets was as follows:
			Fair Value Measurements as of December 31,
			Using Significant Unobservable Inputs (Level 3)
	In millions		Private Equity				Real Estate				Total
	Balance at December 31, 2011		$	147			$	119			$	266
	Actual return on plan assets
	Unrealized (losses) gains on assets still held at the reporting date		15				9				24
	Purchases, sales and settlements, net		(6		)		2				(4		)
	Balance at December 31, 2012		156				130				286
	Actual return on plan assets
	Unrealized (losses) gains on assets still held at the reporting date		20				10				30
	Purchases, sales and settlements, net		(23		)		3				(20		)
	Balance at December 31, 2013		$	153			$	143			$	296
Non-U.S. Plans	'
Pension and other postretirement benefits	'
Target allocation of pension plan assets	'
	To achieve these objectives we have established the following targets:
	Asset Class		Target			Range
	Global equities		30.5	%		-50
	Real estate		7.5	%		-50
	Re-insurance		5	%		-50
	Private equity		7.5	%		-50
	Corporate credit instruments		4.5	%		-55.55555556
	Fixed income		45	%		-275
	Total		100	%
Fair value of plan assets	'
	The fair values of U.K. pension plan assets by asset category were as follows:
			Fair Value Measurements as of December 31, 2013
	In millions		Quoted prices in active				Significant other				Significant			Total
			markets for identical assets				observable inputs				unobservable inputs
			(Level 1)				(Level 2)				(Level 3)
	Equities
	U.S.		$	—			$	270			$	—		$	270
	Non-U.S.		—				328				—			328
	Fixed Income
	Government debt		—				120				—			120
	Corporate debt non-U.S.		—				138				—			138
	Net cash equivalents(1)		13				—				—			13
	Derivative instruments(2)		—				24				—			24
	Re-insurance		—				66				—			66
	Private equity, real estate & insurance(3)		—				—				557			557
	Total		$	13			$	946			$	557		$	1,516
			Fair Value Measurements as of December 31, 2012
	In millions		Quoted prices in active				Significant other				Significant			Total
			markets for identical assets				observable inputs				unobservable inputs
			(Level 1)				(Level 2)				(Level 3)
	Equities
	U.S.		$	—			$	251			$	—		$	251
	Non-U.S.		—				325				—			325
	Fixed Income
	Government debt		—				191				—			191
	Net cash equivalents(1)		10				—							10
	Re-insurance		—				61				—			61
	Private equity, real estate & insurance(3)		—				—				486			486
	Total		$	10			$	828			$	486		$	1,324
	_____________________________________________________
	(1)	Cash equivalents include commercial paper, short-term government/agency, mortgage and credit instruments.
	(2)	Derivative instruments include interest rate swaps, foreign currency forward contracts and credit default swaps.
	(3)	The instruments in private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by audited financial statement of the funds.
Changes in the fair value of Level 3 plan assets	'
	The reconciliation of Level 3 assets was as follows:
			Fair Value Measurements as of December 31,
			Using Significant Unobservable Inputs (Level 3)
	In millions		Insurance				Real Estate				Private Equity			Total
	Balance at December 31, 2011		$	—			$	33			$	14		$	47
	Actual return on plan assets
	Unrealized (losses) gains on assets still held at the reporting date		13				1				1			15
	Purchases, sales and settlements, net		411				—				13			424
	Balance at December 31, 2012		424				34				28			486
	Actual return on plan assets
	Unrealized (losses) gains on assets still held at the reporting date		29				2				5			36
	Purchases, sales and settlements, net		(13		)		33				15			35
	Balance at December 31, 2013		$	440			$	69			$	48		$	557
Other Postretirement Benefits	'
Pension and other postretirement benefits	'
Changes in benefit obligations and plan assets	'
	The changes in the benefit obligations, the funded status of the plans and the amounts recognized in our Consolidated Balance Sheets for our significant other postretirement benefit plans were as follows:
	In millions		2013				2012
	Change in benefit obligation
	Benefit obligation at the beginning of the year		$	478			$	483
	Interest cost		17				21
	Plan participants' contributions		10				8
	Plan amendments		—				(4		)
	Actuarial losses (gains)		(49		)		21
	Benefits paid directly by employer		(58		)		(51		)
	Benefit obligation at end of year		$	398			$	478
	Funded status at end of year		$	(398	)		$	(478	)
	Amounts recognized in consolidated balance sheets
	Accrued compensation, benefits and retirement costs - current liabilities		$	(42	)		$	(46	)
	Postretirement benefits other than pensions-long-term liabilities		(356		)		(432		)
	Net amount recognized		$	(398	)		$	(478	)
	Amounts recognized in accumulated other comprehensive loss consist of:
	Net actuarial loss		$	27			$	83
	Prior service credit		(5		)		(6		)
	Net amount recognized		$	22			$	77
Net periodic cost	'
	The following table presents the net periodic other postretirement benefits cost under our plans:
	In millions		2013				2012				2011
	Interest cost		$	17			$	21			$	24
	Amortization of prior service credit		—				(5		)		(8		)
	Recognized net actuarial loss		6				3				—
	Other		—				1				1
	Net periodic other postretirement benefit cost		$	23			$	20			$	17
Amounts recognized in other comprehensive income	'
	Other changes in benefit obligations recognized in other comprehensive income in 2013, 2012 and 2011 were as follows:
	In millions		2013				2012				2011
	Amortization of prior service credit		$	—			$	5			$	8
	Recognized actuarial loss		(6		)		(3		)		—
	Incurred actuarial (gain) loss		(49		)		20				16
	Incurred prior service credit		—				(4		)		—
	Other		—				(1		)		—
	Total recognized in other comprehensive income		$	(55	)		$	17			$	24
	Total recognized in net periodic other postretirement benefit cost and other comprehensive income		$	(32	)		$	37			$	41
Various assumptions used in determining the benefit obligation	'
	The table below presents assumptions used in determining the other postretirement benefit obligation for each year and reflects weighted-average percentages for our other postretirement plans as follows:
			2013			2012
	Discount rate		4.55	%		3.7	%
Various assumptions used in determining the net periodic cost	'
	The table below presents assumptions used in determining the net periodic other postretirement benefits cost and reflects weighted-average percentages for the various plans as follows:
			2013			2012			2011
	Discount rate		3.7	%		4.7	%		5.2	%
Estimated future contributions and benefit payments	'
	The table below presents expected benefit payments under our other postretirement benefit plans:
	In millions		2014				2015				2016			2017				2018			2019 - 2023
	Expected benefit payments		$	43			$	41			$	38		$	36			$	33		$	140

OTHER_LIABILITIES_AND_DEFERRED1

OTHER LIABILITIES AND DEFERRED REVENUE (Tables)	12 Months Ended
	Dec. 31, 2013
OTHER LIABILITIES AND DEFERRED REVENUE	'
Other liabilities and deferred revenue	'
	Other liabilities and deferred revenue included the following:
		December 31,
	In millions	2013		2012
	Deferred revenue	$	414	$	368
	Accrued warranty	275		282
	Accrued compensation	184		168
	Other long-term liabilities	357		246
	Other liabilities and deferred revenue	$	1,230	$	1,064

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Rent expense under these leases	'
	Rent expense under these leases was as follows:
		December 31,
	In millions	2013			2012			2011
	Rent expense	$	186		$	176		$	166
Schedule of capital leases by major property class	'
	The following is a summary of the leased property under capital leases by major classes:
		Asset balances at December 31,
	In millions	2013			2012
	Building	$	103		$	66
	Equipment	97			110
	Other	16			15
	Less: Accumulated depreciation	(96		)	(103		)
	Total	$	120		$	88
Future minimum lease payments due under capital and operating leases	'
	Following is a summary of the future minimum lease payments due under capital and operating leases, including leases in our rental business, with terms of more than one year at December 31, 2013, together with the net present value of the minimum payments due under capital leases:
	In millions	Capital Leases			Operating Leases
	2014	$	20		$	171
	2015	20			111
	2016	18			78
	2017	11			57
	2018	9			41
	After 2018	48			111
	Total minimum lease payments	$	126		$	569
	Interest	(34		)
	Present value of net minimum lease payments	$	92

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Changes in shares of common stock, treasury stock and common stock held in trust for employee benefit plans	'
	Changes in shares of common stock, treasury stock and common stock held in trust for employee benefit plans are as follows:
	In millions	Common		Treasury			Common Stock
		Stock		Stock			Held in Trust
	Balance at December 31, 2010	221.8		24			2.1
	Shares acquired	—		6.4			—
	Shares issued	0.4		(0.2	)		—
	Employee benefits trust activity	—		—			(0.3	)
	Balance at December 31, 2011	222.2		30.2			1.8
	Shares acquired	—		2.6			—
	Shares issued	0.4		(0.2	)		—
	Employee benefits trust activity	—		—			(0.3	)
	Other shareholder transactions	(0.2	)	—			—
	Balance at December 31, 2012	222.4		32.6			1.5
	Shares acquired	—		3.3			—
	Shares issued	0.1		(0.3	)		—
	Employee benefits trust activity	—		—			(0.2	)
	Other shareholder transactions	(0.2	)	—			—
	Balance at December 31, 2013	222.3		35.6			1.3
Repurchases of common stock	'
	In 2013, we made the following quarterly purchases under the repurchase programs indicated:
	In millions (except per share amounts)	2013 Shares Purchased		Average Cost				Total Cost of			Remaining
	For each quarter ended			Per Share				Repurchases			Authorized
											Capacity
	February 2011, $1 billion repurchase program
	31-Mar	—		$	—			$	—		$	226
	30-Jun	2		113.44				226			—
	Subtotal	2		113.44				226			—
	December 2012, $1 billion repurchase program
	30-Jun	0.6		107.74				63			937
	29-Sep	—		—				—			937
	31-Dec	0.7		129.18				92			845
	Subtotal	1.3		119.54				155			845
	Total	3.3		$	115.85			$	381		$	845
Dividends per share paid to common shareholders	'
	Cash dividends per share paid to common shareholders for the last three years were as follows:
		Quarterly Dividends
		2013			2012				2011
	First quarter	$	0.5		$	0.4			$	0.2625
	Second quarter	0.5			0.4				0.2625
	Third quarter	0.625			0.5				0.4
	Fourth quarter	0.625			0.5				0.4
	Total	$	2.25		$	1.8			$	1.325

OTHER_COMPREHENSIVE_INCOME_LOS1

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Changes in accumulated other comprehensive income (loss) by component	'
	Following are the changes in accumulated other comprehensive income (loss) by component:
	In millions	Change in			Foreign			Unrealized gain			Unrealized gain			Total			Noncontrolling			Total
		pensions and			currency			(loss) on			(loss) on			attributable to			interests
		other			translation			marketable			derivatives			Cummins Inc.
		postretirement			adjustment			securities
		defined benefit
		plans
	Balance at December 31, 2010	$	(646	)	$	(90	)	$	4		$	12		$	(720	)
	Other comprehensive income before reclassifications
	Before tax amount	(155		)	(121		)	3			(26		)	(299		)	$	(39	)	$	(338	)
	Tax (provision) benefit	46			13			—			11			70			—			70
	After tax amount	(109		)	(108		)	3			(15		)	(229		)	(39		)	(268		)
	Amounts reclassified from accumulated other comprehensive income(1)	31			—			(3		)	(17		)	11			1			12
	Net current period other comprehensive income (loss)	(78		)	(108		)	—			(32		)	(218		)	$	(38	)	$	(256	)
	Balance at December 31, 2011	$	(724	)	$	(198	)	$	4		$	(20	)	$	(938	)
	Other comprehensive income before reclassifications
	Before tax amount	$	(164	)	$	51		$	6		$	16		$	(91	)	$	(8	)	$	(99	)
	Tax (provision) benefit	54			(14		)	(2		)	(4		)	34			—			34
	After tax amount	(110		)	37			4			12			(57		)	(8		)	(65		)
	Amounts reclassified from accumulated other comprehensive income(1)	40			—			(3		)	8			45			1			46
	Net current period other comprehensive income (loss)	(70		)	37			1			20			(12		)	$	(7	)	$	(19	)
	Balance at December 31, 2012	$	(794	)	$	(161	)	$	5		$	—		$	(950	)
	Other comprehensive income before reclassifications
	Before tax amount	206			(31		)	16			(6		)	185			$	(28	)	$	157
	Tax (provision) benefit	(87		)	13			(9		)	3			(80		)	—			(80		)
	After tax amount	119			(18		)	7			(3		)	105			(28		)	77
	Amounts reclassified from accumulated other comprehensive income(1)(2)	64			—			(5		)	2			61			(1		)	60
	Net current period other comprehensive income (loss)	183			(18		)	2			(1		)	166			$	(29	)	$	137
	Balance at December 31, 2013	$	(611	)	$	(179	)	$	7		$	(1	)	$	(784	)
	_______________________________________________________________________
	(1)Amounts are net of tax.
	(2)See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.
Schedule of reclassification out of accumulated other comprehensive income (loss) and related tax effects	'
	Following are the items reclassified out of accumulated other comprehensive income (loss) and the related tax effects:
	In millions	For the year ended,
	(Gain)/Loss Components	December 31, 2013			Statement of Income Location
	Realized (gain) loss on marketable securities	$	(13	)	Other income (expense), net
	Income tax expense	7			Income tax expense
	Net realized (gain) loss on marketable securities	(6		)
	Realized (gain) loss on derivatives
	Foreign currency forward contracts	2			Net sales
	Commodity swap contracts	1			Cost of sales
	Total before taxes	3
	Income tax expense	(1		)	Income tax expense
	Net realized (gain) loss on derivatives	2
	Change in pension and other postretirement defined benefit plans
	Recognized actuarial loss	95			(1)
	Total before taxes	95
	Income tax expense	(31		)	Income tax expense
	Net change in pensions and other postretirement defined benefit plans	64
	Total reclassifications for the period	$	60
	_______________________________________________________________________
	(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 12).

STOCK_INCENTIVE_AND_STOCK_OPTI1

STOCK INCENTIVE AND STOCK OPTION PLANS (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Activity in stock option plans	'
	The tables below summarize the activity in the Plan:
		Options		Weighted-average			Weighted-average		Aggregate
				Exercise Price			Remaining		Intrinsic Value
							Contractual Life		(in millions)
							(in years)
	Balance at December 31, 2010	1,073,595		$	37.92
	Granted	316,159		115.71
	Exercised	(134,520	)	23.93
	Forfeited	(12,197	)	57.68
	Balance at December 31, 2011	1,243,037		59.02
	Granted	321,945		119.34
	Exercised	(241,815	)	31.73
	Forfeited	(13,999	)	67.86
	Balance at December 31, 2012	1,309,168		78.8
	Granted	432,370		112.07
	Exercised	(265,528	)	40.48
	Forfeited	(13,674	)	105.19
	Balance at December 31, 2013	1,462,336		$	95.35		7.33		$	66
	Exercisable, December 31, 2011	721,210		$	38.75		6.25		$	38
	Exercisable, December 31, 2012	785,869		$	51.4		6.26		$	44
	Exercisable, December 31, 2013	758,936		$	76.85		5.94		$	48
Weighted-average grant date fair value of performance and restricted shares	'
	The weighted-average grant date fair value of performance and restricted shares was as follows:
		Performance Shares					Restricted Shares
	Nonvested	Shares		Weighted-average			Shares			Weighted-average
				Fair Value						Fair Value
	Balance at December 31, 2010	481,771		$	45.1		69,890			$	51.94
	Granted	229,436		86.65			13,555			108.51
	Vested	(178,653	)	48.03			(1,600	)		42.61
	Forfeited	(7,163	)	59.15			—			—
	Balance at December 31, 2011	525,391		62.05			81,845			61.49
	Granted	325,590		89.92			3,150			91.68
	Vested	(194,484	)	25.46			(22,766	)		52.16
	Forfeited	(26,413	)	91.94			—			—
	Balance at December 31, 2012	630,084		86.49			62,229			66.43
	Granted	176,649		106.4			7,506			114.56
	Vested	(303,882	)	61.48			(26,901	)		62.03
	Forfeited	(26,938	)	85.07			(10,293	)		65.41
	Balance at December 31, 2013	475,913		$	109.93		32,541			$	81.49
Fair value of option grant estimated on the grant date using Black-Scholes option pricing model assumptions	'
	The fair value of each option grant was estimated on the grant date using the Black-Scholes option pricing model with the following assumptions:
		Years ended December 31,
		2013		2012		2011
	Expected life (years)	5		5		5
	Risk-free interest rate	0.79	%	1.05	%	1.87	%
	Expected volatility	56.59	%	58.98	%	55.39	%
	Dividend yield	1.55	%	1.3	%	1.3	%

NONCONTROLLING_INTERESTS_Table

NONCONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 31, 2013
Noncontrolling Interest [Abstract]	'
Noncontrolling interests in the equity of consolidated subsidiaries	'
	Noncontrolling interests in the equity of consolidated subsidiaries were as follows:
		December 31,
	In millions	2013		2012
	Cummins India Ltd.	$	252	$	260
	Wuxi Cummins Turbo Technologies Co. Ltd.	81		75
	Other	27		36
	Total	$	360	$	371

RESTRUCTURING_AND_OTHER_CHARGE1

RESTRUCTURING AND OTHER CHARGES (Tables)	12 Months Ended
	Dec. 31, 2013
Restructuring and Related Activities [Abstract]	'
Restructuring actions	'
	These restructuring actions included:
	In millions	Year ended
		December 31, 2012
	Workforce reductions	$	49
	Exit activities	1
	Other	2
	Restructuring and other charges	$	52
Restructuring and other charges by segment	'
	Restructuring and other charges were included in each segment in our operating results as follows:
	In millions	Year ended
		December 31, 2012
	Engine	$	20
	Distribution	14
	Power Generation	12
	Components	6
	Restructuring and other charges	$	52
Restructuring and other charges included in Consolidated Statements of Income	'
	The table below summarizes where the restructuring and other charges are located in our Consolidated Statements of Income for the year ended December 31, 2012.
	In millions	Year ended
		December 31, 2012
	Cost of sales	$	29
	Selling, general and administrative expenses	20
	Research, development and engineering expenses	3
	Restructuring and other charges	$	52
Schedule of activity and balance of accrued restructuring charges	'
	The table below summarizes the activity and balance of accrued restructuring charges, which is included in "Other accrued expenses" in our Consolidated Balance Sheets for the years ended December 31, 2012 and 2013.
	In millions
	2012 Restructuring charges(1)		$	50
	Cash payments for 2012 actions		(25		)
	Balance at December 31, 2012		25
	Cash payments for 2012 actions		(22		)
	Change in estimate(2)		(3		)
	Balance at December 31, 2013		$	—
	__________________________________________________
	(1)	Restructuring charges include severance pay and benefits and related charges and lease termination costs.
	(2)	Due to the inherent uncertainty involved in calculating the initial estimates, the actual amounts paid for such activities differed slightly from the amounts initially recorded. We have adjusted the previous estimates accordingly.

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Computations for basic and diluted earnings per share	'
	Following are the computations for basic and diluted earnings per share:
		Years ended December 31,
	Dollars in millions, except per share amounts	2013		2012		2011
	Net income attributable to Cummins Inc.	$	1,483	$	1,645	$	1,848
	Weighted-average common shares outstanding
	Basic	186,994,382		189,286,821		192,972,211
	Dilutive effect of stock compensation awards	423,459		381,883		625,667
	Diluted	187,417,841		189,668,704		193,597,878
	Earnings per common share attributable to Cummins Inc.
	Basic	$	7.93	$	8.69	$	9.58
	Diluted	7.91		8.67		9.55

DERIVATIVES_Tables

DERIVATIVES (Tables)	12 Months Ended
	Dec. 31, 2013
Derivatives	'
Gains and losses on interest rate swap	'
	The following table summarizes these gains and losses for the years presented below:
			For the years ended December 31,
	In millions		2013								2012
	Income Statement Classification		Gain/(Loss) on				Gain/(Loss) on				Gain/(Loss) on				Gain/(Loss) on
			Swaps				Borrowings				Swaps				Borrowings
	Interest expense		$	(39	)		$	39			$	6			$	(6	)
Location and amounts of gains and losses for derivative instruments classified as cash flow hedges	'
	The following table summarizes the effect on our Consolidated Statements of Income for derivative instruments classified as cash flow hedges for the years ended December 31, 2013 and 2012 presented below.  The table does not include amounts related to ineffectiveness as it was not material for the periods presented.
					For the years ended December 31,
					Amount of								Amount of
					Gain/(Loss)								Gain/(Loss)
					Recognized in								Reclassified from
					AOCL on								AOCL into Income
					Derivative								(Effective Portion)
	In millions		Location of Gain/(Loss)		(Effective Portion)
			Reclassified into Income
	Derivatives in Cash Flow Hedging Relationships		(Effective Portion)		2013				2012				2013				2012
	Foreign currency forward contracts		Net sales		$	1			$	8			$	(2	)		$	(2	)
	Commodity swap contracts		Cost of sales		(7		)		8				(1		)		(9		)
	Total				$	(6	)		$	16			$	(3	)		$	(11	)
Location and amounts of gains and losses for derivative instruments that are not classified as hedges	'
	The following table summarizes the effect on our Consolidated Statements of Income for derivative instruments that are not classified as hedges for the years ended December 31, 2013 and 2012.
			Location of Gain/(Loss)		Amount of Gain/(Loss) Recognized in Income on Derivatives
	In millions		Recognized in		For the years ended December 31,
	Derivatives Not Designated as Hedging Instruments		Income on Derivatives		2013				2012
	Foreign currency forward contracts		Cost of sales		$	(1	)		$	(4	)
	Foreign currency forward contracts		Other income (expense), net		3				11
	Commodity zero-cost collars		Cost of sales		(2		)		1
Location and fair value of derivative instruments	'
	The following tables summarize the location and fair value of derivative instruments on our Consolidated Balance Sheets:
			Derivative Assets
			Fair Value
	In millions		December 31,				December 31,				Balance Sheet Location
			2013				2012
	Derivatives designated as hedging instruments
	Interest rate contract		$	49			$	88			Other assets
	Foreign currency forward contracts		5				2				Prepaid expenses and other current assets
	Commodity swap contracts		—				1				Prepaid expenses and other current assets
	Total derivatives designated as hedging instruments		54				91
	Derivatives not designated as hedging instruments
	Foreign currency forward contracts		6				1				Prepaid expenses and other current assets
	Commodity zero-cost collars		—				1				Other assets
	Total derivatives not designated as hedging instruments		6				2
	Total derivative assets		$	60			$	93
			Derivative Liabilities
			Fair Value
	In millions		December 31,				December 31,				Balance Sheet Location
			2013				2012
	Derivatives designated as hedging instruments
	Commodity swap contracts		$	5			$	2			Other accrued expenses
	Total derivatives designated as hedging instruments		5				2
	Derivatives not designated as hedging instruments
	Commodity zero-cost collars		—				1				Other accrued expenses
	Foreign currency forward contracts		5				—				Other accrued expenses
	Total derivatives not designated as hedging instruments		5				1
	Total derivative liabilities		$	10			$	3
Foreign currency forward contracts	'
Derivatives	'
Summary of outstanding contracts	'
			Notional amount in millions
	Currency denomination		December 31,			December 31,
			2013			2012
	United States Dollar (USD)		98			110
	British Pound Sterling (GBP)		170			227
	Euro (EUR)		32			28
	Singapore Dollar (SGD)		—			3
	Indian Rupee (INR)		3,118			1,943
	Japanese Yen (JPY)		1,357			384
	Canadian Dollar (CAD)		14			59
	South Korea Won (KRW)		21,855			35,266
	Chinese Renmimbi (CNY)		331			45
	Brazilian Real (BRL)		79			—
Commodity swap contracts	'
Derivatives	'
Summary of outstanding contracts	'
	The following table summarizes our outstanding commodity swap contracts that were entered into to hedge the cost of certain raw material purchases:
	Dollars in millions		31-Dec-13							31-Dec-12
	Commodity		Notional Amount				Quantity			Notional Amount				Quantity
	Copper		$	—			—	(1)		$	24			3,025 metric tons	(1)
	Platinum		61				41,403 troy ounces	(2)		71				45,126 troy ounces	(2)
	Palladium		16				21,790 troy ounces	(2)		10				14,855 troy ounces	(2)
	___________________________________________________
	(1)A metric ton is a measurement of mass equal to 1,000 kilograms.
	(2)A troy ounce is a measurement of mass equal to approximately 31 grams.
Commodity zero cost collars	'
Derivatives	'
Summary of outstanding contracts	'
	The following table summarizes our outstanding commodity zero-cost collar contracts that were entered into to hedge the cost of copper purchases:
			December 31,
			2013				2012
	Average cap		$	7,639			$	8,196
	Average floor		6,978				7,005
	Quantity in metric tons(1)		5,421				4,100
	___________________________________________________
	(1)	A metric ton is a measurement of mass equal to 1,000 kilograms.

OPERATING_SEGMENTS_Tables

OPERATING SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Financial information regarding reportable operating segments	'
	Summarized financial information regarding our reportable operating segments at December 31, is shown in the table below:
	In millions		Engine			Components			Power			Distribution			Non-segment			Total
									Generation						Items(1)
	2013
	External sales		$	8,270		$	3,151		$	2,154		$	3,726		$	—		$	17,301
	Intersegment sales		1,743			1,191			877			23			(3,834		)	—
	Total sales		10,013			4,342			3,031			3,749			(3,834		)	17,301
	Depreciation and amortization(2)		205			96			50			54			—			405
	Research, development and engineering expenses		416			218			73			6			—			713
	Equity, royalty and interest income from investees		136			28			32			165			—			361
	Interest income		16			3			6			2			—			27
	Segment EBIT		1,041			527			218			388		(4)	(14		)	2,160
	Net assets		4,323			1,885			1,801			1,637			—			9,646
	Investments and advances to equity investees		419			140			110			262			—			931
	Capital expenditures		372			141			106			57			—			676
	2012
	External sales		$	9,101		$	2,809		$	2,163		$	3,261		$	—		$	17,334
	Intersegment sales		1,632			1,203			1,105			16			(3,956		)	—
	Total sales		10,733			4,012			3,268			3,277			(3,956		)	17,334
	Depreciation and amortization(2)		192			82			47			34			—			355
	Research, development and engineering expenses		433			213			76			6			—			728
	Equity, royalty and interest income from investees		127			29			40			188			—			384
	Interest income		11			3			9			2			—			25
	Segment EBIT(3)		1,248			426			285			369		(4)	(25		)	2,303
	Net assets		3,373			1,830			1,582			1,392			—			8,177
	Investments and advances to equity investees		401			127			88			281			—			897
	Capital expenditures		399			134			95			62			—			690
	2011
	External sales		$	9,649		$	2,886		$	2,492		$	3,021		$	—		$	18,048
	Intersegment sales		1,658			1,177			1,006			23			(3,864		)	—
	Total sales		11,307			4,063			3,498			3,044			(3,864		)	18,048
	Depreciation and amortization(2)		181			73			42			25			—			321
	Research, development and engineering expenses		397			175			54			3			—			629
	Equity, royalty and interest income from investees		166			31			47			172			—			416
	Interest income		18			5			8			3			—			34
	Segment EBIT		1,384			470			373			386			102			2,715
	Net assets		3,167			1,467			1,547			1,123			—			7,304
	Investments and advances to equity investees		398			123			79			238			—			838
	Capital expenditures		339			141			87			55			—			622
	____________________________________________________
	(1)	Includes intersegment sales and profit in inventory eliminations and unallocated corporate expenses. There were no significant unallocated corporate expenses for the year ended December 31, 2013. The year ended December 31, 2012, included a $6 million gain ($4 million after-tax) related to adjustments from our 2011 divestitures and a $20 million charge ($12 million after-tax) related to legal matters. The year ended December 31, 2011, included a $68 million gain ($37 million after-tax) and a $53 million gain ($33 million after-tax) related to the Component segment sales of certain assets and liabilities from our exhaust and light-duty filtration businesses, respectively, and a $38 million gain ($24 million after-tax) related to the insurance settlement regarding the June 2008 flood in Southern Indiana. The gains and losses have been excluded from segment results as they were not considered in our evaluation of operating results for the years ended December 31, 2012 and 2011.
	(2)	Depreciation and amortization as shown on a segment basis excludes the amortization of debt discount and deferred costs that are included in the Consolidated Statements of Income as "Interest expense."
	(3)	Segment EBIT included restructuring and other charges for each business segment of $20 million (Engine), $6 million (Components), $12 million (Power Generation) and $14 million (Distribution). See NOTE 19, "RESTRUCTURING AND OTHER CHARGES," for additional detail.
	(4)	Distribution segment EBIT for the year ended December 31, 2013, included a $7 million gain and $5 million gain for the fair value adjustment resulting from the acquisitions of a controlling interest in Northwest and Rocky Mountain, respectively. Distribution segment EBIT for the year ended December 31, 2012, included a $7 million gain on the fair value adjustment resulting from the acquisition of a controlling interest in Central Power. See NOTE 2, "ACQUISITIONS AND DIVESTITURES," for additional detail.
Reconciliation of segment information	'
	A reconciliation of our segment information to the corresponding amounts in the Consolidated Statements of Income is shown in the table below:
			Years ended December 31,
	In millions		2013			2012			2011
	Total EBIT		$	2,160		$	2,303		$	2,715
	Less: Interest expense		41			32			44
	Income before income taxes		$	2,119		$	2,271		$	2,671
Reconciliation of segment information from net assets to total assets	'
			December 31,
	In millions		2013			2012			2011
	Net assets for operating segments		$	9,646		$	8,177		$	7,304
	Liabilities deducted in arriving at net assets		5,103			4,913			4,832
	Pension and other postretirement benefit adjustments excluded from net assets		(346		)	(977		)	(928		)
	Deferred tax assets not allocated to segments		292			410			435
	Debt-related costs not allocated to segments		33			25			25
	Total assets		$	14,728		$	12,548		$	11,668
Net sales attributed to geographic areas based on the location of the customer	'
	The tables below present certain segment information by geographic area. Net sales attributed to geographic areas were based on the location of the customer. Long-lived assets include property, plant and equipment, net of depreciation, investments and advances to equity investees and other assets, excluding deferred tax assets.
	In millions		Years ended as of December 31,
	Net Sales		2013			2012			2011
	United States		$	8,382		$	8,107		$	7,354
	China		1,194			1,056			1,452
	Brazil		882			798			1,286
	India		630			757			859
	Mexico		556			692			631
	United Kingdom		453			660			727
	Canada		655			642			653
	Other foreign countries		4,549			4,622			5,086
	Total net sales		$	17,301		$	17,334		$	18,048
Long-lived assets attributed to geographic areas	'
	In millions		Years ended as of December 31,
	Long-lived assets		2013			2012			2011
	United States		$	2,606		$	2,440		$	2,218
	China		646			589			520
	India		330			243			203
	United Kingdom		319			339			318
	Brazil		172			170			151
	Netherlands		138			130			111
	Mexico		87			77			72
	Germany		69			49			47
	Canada		68			69			64
	Korea		37			37			27
	Turkey		28			29			19
	Romania		27			15			10
	Australia		18			25			34
	Singapore		17			16			9
	United Arab Emirates		15			16			14
	France		13			13			13
	Other foreign countries		34			33			32
	Total long-lived assets		$	4,624		$	4,290		$	3,862

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	country
	location
	category
Nature of Operations	'	'	'
Company owned and independent distributor locations	600	'	'
Dealer locations	6,800	'	'
Countries and territories located in	190	'	'
Revenue Recognition	'	'	'
Number of sales incentives categories	3	'	'
Foreign Currency Translation	'	'	'
Foreign currency transaction gains (losses)	($27)	($14)	($14)
Changes in current assets and liabilities, net of acquisitions and divestitures:	'	'	'
Accounts and notes receivable	-148	87	-350
Inventories	-46	-32	-225
Other current assets	212	-60	-21
Accounts payable	163	-256	208
Accrued expenses	-246	-514	234
Total	-65	-775	-154
Cash payments for income taxes, net of refunds	380	691	532
Cash payments for interest, net of capitalized interest	30	32	47
Activity in allowance for doubtful accounts	'	'	'
Allowance for doubtful accounts receivable	$14	$13	'
Inventory Disclosure	'	'	'
Percentage of total inventory values using LIFO	14.00%	14.00%	'
Minimum	'	'	'
Investments in Equity Investees	'	'	'
Percentage of equity method investment ownership	20.00%	'	'
Maximum	'	'	'
Investments in Equity Investees	'	'	'
Percentage of equity method investment ownership	50.00%	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment	'	'	'
Depreciation on property, plant and equipment	$318	$287	$264
Buildings | Minimum	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment, Useful Life	'20 years	'	'
Buildings | Maximum	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment, Useful Life	'40 years	'	'
Machinery, equipment and fixtures | Minimum	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment, Useful Life	'3 years	'	'
Machinery, equipment and fixtures | Maximum	'	'	'
Property, Plant and Equipment	'	'	'
Property, Plant and Equipment, Useful Life	'20 years	'	'
Software developed or obtained for internal use | Minimum	'	'	'
Property, Plant and Equipment	'	'	'
Estimated useful life	'3 years	'	'
Software developed or obtained for internal use | Maximum	'	'	'
Property, Plant and Equipment	'	'	'
Estimated useful life	'12 years	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill.	'	'	'
Goodwill	$461	$445	$339
Percentage of total goodwill, emissions solutions and filtration	87.00%	'	'
Research and Development	'	'	'
Research and development expenses, net of contract reimbursements	700	721	621
Contract reimbursements	$76	$86	$75

ACQUISITIONS_AND_DIVESTITURES_1

ACQUISITIONS AND DIVESTITURES (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 17, 2013

Sep. 17, 2013

Dec. 31, 2013

31-May-13

Dec. 31, 2013

Dec. 31, 2012

31-May-13

31-May-13

Jul. 31, 2013

Jan. 31, 2013

Dec. 31, 2012

Jul. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Jul. 31, 2012

Jul. 31, 2012

Jul. 31, 2012

Jul. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

North American Distributors

North American Distributors

Cummins Western Canada LP

Cummins Rocky Mountain LLC

Cummins Rocky Mountain LLC

Cummins Rocky Mountain LLC

Cummins Rocky Mountain LLC

Cummins Rocky Mountain LLC

Cummins Northwest LLC

Cummins Northwest LLC

Cummins Northwest LLC

Hilite Germany GmbH

Hilite Germany GmbH

Hilite Germany GmbH

Hilite Germany GmbH

Hilite Germany GmbH

Hilite Germany GmbH

Hilite Germany GmbH

Cummins Central Power LLC

Cummins Central Power LLC

Cummins Central Power LLC

Cummins Central Power LLC

Minimum

Maximum

Customer

Customer

Maximum

Technology

Customer

License agreements

Maximum

Minimum

Maximum

Business Acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Acquisition Period

'

'

'

'3 years

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional interest acquired (as a percent)

'

'

'

'

'

35.00%

67.00%

'

'

'

'

20.01%

29.99%

'

'

'

'

'

'

'

'

45.00%

'

'

'

Cash paid for business acquisition

'

'

'

'

'

'

$62

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments to Acquire Businesses Liabilities Paid

'

'

'

'

'

'

74

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average amortization life

'

'

'

'

'

'

'

'

'

'1 year

'4 years

'

'

'

'8 years 6 months

'

'

'

'10 years 7 months 6 days

'4 years 6 months

'6 years

'

'

'

'

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

'

'

77

'

'

'

'

'

'

209

'

Deferred purchase price distributed

'

'

'

'

'

'

'

13

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price distributed in future quarters

'

'

'

'

'

'

14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

The purchase price was allocated as follows:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable

'

'

'

'

'

'

'

48

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Inventory

'

'

'

'

'

'

'

100

'

'

'

'

'

'

5

'

'

'

'

'

'

'

'

'

'

Fixed assets

'

'

'

'

'

'

'

34

'

'

'

'

'

'

5

'

'

'

'

'

'

'

'

'

'

Intangible assets, other than goodwill

'

'

'

'

'

'

'

8

'

'

'

'

'

'

83

'

'

'

'

'

'

'

'

'

'

Goodwill

461

445

339

'

'

'

'

10

'

'

'

'

3

'

91

'

'

'

'

'

'

'

'

'

'

Other assets

'

'

'

'

'

'

'

8

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current liabilities

'

'

'

'

'

'

'

-41

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-8

'

'

'

'

'

'

'

'

'

'

Total business valuation

'

'

'

'

'

'

'

167

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of pre-existing 33 percent interest

'

'

'

'

'

'

'

-31

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consideration transferred

'

'

'

'

'

34

'

136

'

'

'

4

18

'

'

'

'

'

'

'

'

20

'

'

'

Purchase Price

'

'

'

'

'

'

136

'

'

'

'

'

'

'

176

'

'

'

'

'

'

'

'

'

'

Ownership in partnership formed, post acquisition (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

79.99%

'

'

'

'

'

'

'

'

'

'

'

'

Third party ownership in partnership formed, post acquisition (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

20.01%

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition related costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

'

Finite-Lived Intangibles

'

'

'

'

'

'

'

'

'

'

'

'

'

'

83

'

'

'

52

23

8

'

'

'

'

Net sales for the entire year of acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

104

'

'

'

'

'

'

242

'

'

Net sales, included in consolidated statement

$17,301

[1]

$17,334

[1]

$18,048

[1]

'

'

'

'

'

'

'

'

'

'

'

'

$46

'

'

'

'

'

'

$115

'

'

Net sales as a percentage of consolidated sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

1.00%

[1]

Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.

ACQUISITIONS_AND_DIVESTITURES_2

ACQUISITIONS AND DIVESTITURES (Details 2) (USD $)	3 Months Ended	12 Months Ended			3 Months Ended	6 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jul. 01, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 26, 2011	Jun. 26, 2011	Dec. 31, 2010	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2010
					Exhaust business	Exhaust business	Exhaust business	Light-duty filtration business	Light-duty filtration business	Light-duty filtration business
Sale of business	'	'	'	'	'	'	'	'	'	'
Sales price of business divested	'	'	'	'	$123	'	'	$90	'	'
Gain on sale of business	6	'	6	121	68	'	'	53	'	'
After-tax gain on sale of business	4	'	'	'	37	'	'	33	'	'
Goodwill allocation	'	'	'	'	19	'	'	6	'	'
Sales prior to divestiture	'	'	'	'	'	62	171	'	64	74
Operating results prior to divestiture	'	'	'	'	'	9	22	'	13	9
Note receivable from buyer	'	'	'	'	'	'	'	$1	$1	'

INVESTMENTS_IN_EQUITY_INVESTEE2

INVESTMENTS IN EQUITY INVESTEES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Equity, royalty and interest income from investees	'		'		'
Investments and advances to equity investees	$931		$897		$838
Cummins share of net income	325		347		375
Royalty and interest income	36		37		41
Equity, royalty and interest income from investees	361		384		416
Minimum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	20.00%		'		'
Maximum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Distribution - North American distributors	'		'		'
Equity, royalty and interest income from investees	'		'		'
Investments and advances to equity investees	114		139		'
Cummins share of net income	129		147		134
Number of partially-owned distributors	9		'		'
Minimum ownership percentage in partially-owned distributors that are consolidated	50.00%		'		'
Number of partially-owned distributors, consolidated	3		'		'
Distribution - North American distributors | Minimum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	37.00%		'		'
Distribution - North American distributors | Maximum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Distribution - Komatsu Cummins Chile, Ltda.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	25		26		22
Distribution - All other distributors	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	1		4		4
Distribution - International Distributors	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Number of partially-owned distributors	5		'		'
Manufacturing Entities | Maximum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage of joint venture included in Consolidated Financial Statements	50.00%		'		'
Manufacturing - Dongfeng Cummins Engine Company, Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	135		113		'
Cummins share of net income	63		52		80
Manufacturing - Dongfeng Cummins Engine Company, Ltd. | Minimum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	4		'		'
Power of mechanical engines (in horsepower)	125		'		'
Manufacturing - Dongfeng Cummins Engine Company, Ltd. | Maximum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	13		'		'
Power of mechanical engines (in horsepower)	545		'		'
Manufacturing - Komatsu manufacturing alliances	'		'		'
Equity, royalty and interest income from investees	'		'		'
Investments and advances to equity investees	132		132		'
Other disclosure	'		'		'
Number of manufacturing joint ventures	2		'		'
Number of design joint ventures	1		'		'
Manufacturing - Komatsu manufacturing alliances | Minimum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	20.00%		'		'
Manufacturing - Komatsu manufacturing alliances | Maximum	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Manufacturing - Beijing Foton Cummins Engine Co., Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%	[1]	'		'
Investments and advances to equity investees	103	[1]	107	[1]	'
Beijing Foton Cummins Engine Company (Light-Duty) [Member]	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	17		5		-7
Beijing Foton Cummins Engine Company (Light-Duty) [Member] | Minimum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	2.8		'		'
Beijing Foton Cummins Engine Company (Light-Duty) [Member] | Maximum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	3.8		'		'
Beijing Foton Cummins Engine Company (Heavy-Duty) [Member]	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	-21		-13		-6
Beijing Foton Cummins Engine Company (Heavy-Duty) [Member] | Minimum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	10.5		'		'
Beijing Foton Cummins Engine Company (Heavy-Duty) [Member] | Maximum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	11.8		'		'
Manufacturing - Cummins-Scania XPI Manufacturing, LLC	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	71		65		'
Manufacturing - Chongqing Cummins Engine Company, Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	67		58		'
Cummins share of net income	58		61		68
Manufacturing - Tata Cummins, Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	50		52		'
Cummins share of net income	5		11		14
Manufacturing - Cummins Olayan Energy Limited Guarantee	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	49.00%		'		'
Investments and advances to equity investees	34		34		'
Manufacturing - Shanghai Fleetguard Filter Co., Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	33		31		'
Cummins share of net income	13		13		15
Manufacturing - Guangxi Cummins Industrial Power Co., Ltd.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Ownership percentage	50.00%		'		'
Investments and advances to equity investees	26		30		'
Manufacturing - Guangxi Cummins Industrial Power Co., Ltd. | Minimum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	6.7		'		'
Manufacturing - Guangxi Cummins Industrial Power Co., Ltd. | Maximum	'		'		'
Other disclosure	'		'		'
Capacity of mechanical engines (in liters)	9.3		'		'
Manufacturing - Cummins Westport, Inc.	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	4		14		14
Manufacturing - All other manufacturers	'		'		'
Equity, royalty and interest income from investees	'		'		'
Cummins share of net income	31		27		37
Other Distributors and Manufacturers	'		'		'
Equity, royalty and interest income from investees	'		'		'
Investments and advances to equity investees	$166		$136		'
[1]	Includes both the Light-duty and the Heavy-duty businesses.

INVESTMENTS_IN_EQUITY_INVESTEE3

INVESTMENTS IN EQUITY INVESTEES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity Method Investments and Joint Ventures [Abstract]	'	'	'
Investment account representing cumulative undistributed income in equity investees	$482	'	'
Dividends from the unconsolidated equity investees	271	329	341
Net sales	7,799	8,296	8,659
Gross margin	1,719	1,870	1,948
Net income	690	747	788
Cummins share of net income	325	347	375
Royalty and interest income	36	37	41
Equity, royalty and interest income from investees	361	384	416
Current assets	2,742	2,843	'
Non-current assets	1,794	1,588	'
Current liabilities	-2,090	-2,039	'
Non-current liabilities	-541	-431	'
Net assets	1,905	1,961	'
Cummins share of net assets	$967	$886	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended			12 Months Ended
	Dec. 31, 2013	Sep. 29, 2013	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income before income taxes:	'	'	'	'	'	'
U.S. income	'	'	'	$1,058,000,000	$998,000,000	$881,000,000
Foreign income	'	'	'	1,061,000,000	1,273,000,000	1,790,000,000
INCOME BEFORE INCOME TAXES	'	'	'	2,119,000,000	2,271,000,000	2,671,000,000
Current:	'	'	'	'	'	'
U.S. federal and state	'	'	'	239,000,000	118,000,000	116,000,000
Foreign	'	'	'	192,000,000	299,000,000	524,000,000
Total current	'	'	'	431,000,000	417,000,000	640,000,000
Deferred:	'	'	'	'	'	'
U.S. federal and state	'	'	'	67,000,000	108,000,000	69,000,000
Foreign	'	'	'	33,000,000	8,000,000	16,000,000
Total deferred	'	'	'	100,000,000	116,000,000	85,000,000
Income tax expense	'	'	'	531,000,000	533,000,000	725,000,000
Reconciliation of the income tax provision	'	'	'	'	'	'
Statutory U.S. federal income tax rate	'	'	'	35.00%	35.00%	35.00%
State income tax, net of federal effect	'	'	'	0.20%	1.00%	0.40%
Research tax credits	'	'	'	-3.70%	-0.40%	-4.70%
Differences in rates and taxability of foreign subsidiaries and joint ventures	'	'	'	-6.00%	-12.10%	-4.60%
Other, net	'	'	'	-0.40%	0.00%	1.00%
Effective tax rate	'	'	'	25.10%	23.50%	27.10%
Income tax disclosures	'	'	'	'	'	'
Decrease in effective income tax rate due to restructuring	'	'	'	1.00%	'	'
Discrete tax benefit for reinstatement of research credit	'	'	28,000,000	'	'	'
Discrete tax expense for write-off of a deferred tax asset	'	'	17,000,000	'	'	'
Discrete net tax expense of U.S. federal tax return adjustment and U.K. tax law changes	'	7,000,000	'	'	'	'
Discrete tax benefit related to release of deferred tax liabilities	21,000,000	'	'	'	'	'
Release of U.S. deferred tax liabilities	'	'	'	12,000,000	'	'
Permanently reinvested retained earnings	3,100,000,000	'	'	3,100,000,000	2,300,000,000	1,500,000,000
U.S. deferred tax liability	201,000,000	'	'	201,000,000	213,000,000	'
United Kingdom	'	'	'	'	'	'
Income tax disclosures	'	'	'	'	'	'
Income tax benefit related to United Kingdom operations	'	'	'	'	134,000,000	'
China	'	'	'	'	'	'
Income tax disclosures	'	'	'	'	'	'
U.S. deferred tax liability	151,000,000	'	'	151,000,000	'	'
Retained earnings and related cumulative translation adjustments in China operations	$709,000,000	'	'	$709,000,000	'	'
Maximum period for foreign earnings to be distributed	'	'	'	'5 years	'	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of Deferred Tax Assets and Liabilities	'	'	'
Equity income of foreign joint ventures	$203	$192	$234
Provision of additional U.S. income taxes which will be due upon distribution of the foreign joint venture equity income	13	9	49
Deferred tax assets:	'	'	'
U.S. federal and state carryforward benefits	124	115	'
Foreign carryforward benefits	63	50	'
Employee benefit plans	328	369	'
Warranty and marketing expenses	332	308	'
Accrued expenses	70	75	'
Other	51	78	'
Gross deferred tax assets	968	995	'
Valuation allowance	-101	-95	'
Total deferred tax assets	867	900	'
Deferred tax liabilities:	'	'	'
Property, plant and equipment	-304	-218	'
Unremitted income of foreign subsidiaries and joint ventures	-201	-213	'
Employee benefit plans	-158	-47	'
Other	-27	-26	'
Total deferred tax liabilities	-690	-504	'
Net deferred tax assets	177	396	'
Net increase (decrease) in valuation allowance	6	24	'
Deferred tax assets included in prepaid and other current assets	232	232	'
Income taxes refundable included in prepaid and other current assets	152	240	'
Deferred tax assets included in other assets	61	177	'
Income taxes refundable long-term included in other assets	59	'	'
Deferred tax liabilities included in other liabilities and deferred revenue	116	13	'
Reconciliation of unrecognized tax benefits	'	'	'
Beginning balance	145	86	85
Additions based on tax positions related to the current year	10	4	5
Additions based on tax positions related to the prior years	21	57	44
Reductions for tax positions related to prior years	-6	-2	-3
Reductions for tax positions relating to settlements with taxing authorities	'	'	-39
Reductions for tax positions relating to lapse of statute of limitations	-1	'	-6
Ending balance	169	145	86
Unrecognized tax benefits that would impact effective tax rate	107	87	'
Unrecognized tax benefits, interest accrued	3	2	7
Net interest expense recognized	1	-3	-15
Income tax benefit due to settlements	'	'	$16

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)

12 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Debt mutual funds

Debt mutual funds

Bank debentures

Bank debentures

Certificates of deposit

Certificates of deposit

Government debt securities-non-U.S.

Government debt securities-non-U.S.

Corporate debt securities

Equity securities and other

Equity securities and other

Equity securities and other

Schedule of Available-for-sale Securities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cost

$136

$235

'

$99

[1]

$139

[1]

$2

$45

$22

$47

$3

$3

$1

'

$10

[2]

'

Gross Unrealized Gain (Loss)

14

12

'

2

[1]

3

[1]

'

'

'

'

-1

'

'

'

13

[2]

9

Estimated fair value

150

247

'

101

[1]

142

[1]

2

45

22

47

2

3

1

'

23

[2]

9

Proceeds from sales and maturities of marketable securities

525

585

750

'

'

'

'

'

'

'

'

'

'

'

'

Gross realized gains from the sale of available-for-sale securities

$14

[3]

$3

[3]

$3

[3]

'

'

'

'

'

'

'

'

'

$9

'

'

[1]

Contractual maturities are only applicable to debt mutual funds that utilize a Level 2 fair value.

[2]

In the first quarter of 2013, we realized a $9 million gain on the sale of equity securities.

[3]

Gross realized losses from the sale of available-for-sale securities were immaterial.

MARKETABLE_SECURITIES_Details_

MARKETABLE SECURITIES (Details 2) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Fair value of available-for-sale investments in debt securities by contractual maturity	'
1 year or less	$50
1-5 years	4
5-10 years	1
Total	$55

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

In Millions, unless otherwise specified

Minimum

Maximum

Interest rate contracts

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

Measured on a recurring basis

contract

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Interest rate contracts

Interest rate contracts

Interest rate contracts

Interest rate contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Commodity zero cost collars

Commodity zero cost collars

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Debt mutual funds

Debt mutual funds

Debt mutual funds

Debt mutual funds

Debt mutual funds

Debt mutual funds

Bank debentures

Bank debentures

Bank debentures

Bank debentures

Certificates of deposit

Certificates of deposit

Certificates of deposit

Certificates of deposit

Government debt securities-non-U.S.

Government debt securities-non-U.S.

Government debt securities-non-U.S.

Government debt securities-non-U.S.

Corporate debt securities

Corporate debt securities

Information technology industry

Information technology industry

Financial services industry

Financial services industry

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Total

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Total

Total

Significant other observable inputs (Level 2)

Total

Quoted prices in active markets for identical assets (Level 1)

Total

Quoted prices in active markets for identical assets (Level 1)

Total

Available-for-sale debt securities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Available-for-sale debt securities

$55

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$72

$100

$29

$42

$101

$142

$2

$45

$2

$45

$22

$47

$22

$47

$2

$3

$2

$3

$1

$1

'

'

'

'

Bank debentures and certificates of deposit period of maturity

'

'

'6 months

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Available-for-sale equity securities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Available-for-sale equity securities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

23

23

9

9

Derivative Asset:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative assets

60

93

'

'

'

'

'

'

'

'

'

49

88

49

88

11

3

11

3

1

1

'

1

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of interest rate contracts

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative liabilities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative liabilities

10

3

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

5

'

1

1

5

2

5

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total assets

'

'

'

'

'

95

109

115

231

210

340

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total liabilities

'

'

'

'

'

'

'

10

3

10

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of total debt

1,877

926

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Carrying value of total debt

$1,740

$775

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished products	$1,487	$1,393
Work-in-process and raw materials	1,005	939
Inventories at FIFO cost	2,492	2,332
Excess of FIFO over LIFO	-111	-111
Total inventories	$2,381	$2,221

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Property, Plant and Equipment	'		'
Property, plant and equipment, gross	$6,410		$5,876
Accumulated depreciation	-3,254		-3,152
Property, plant and equipment, net	3,156		2,724
Land and buildings	'		'
Property, Plant and Equipment	'		'
Property, plant and equipment, gross	1,427		1,228
Machinery, equipment and fixtures	'		'
Property, Plant and Equipment	'		'
Property, plant and equipment, gross	4,174		3,910
Construction in process	'		'
Property, Plant and Equipment	'		'
Property, plant and equipment, gross	809	[1]	738	[1]
Construction in process, future light-duty diesel engine platform	$188		$175
[1]	Construction in process included $188 million in 2013 and $175 million in 2012 related to our future light-duty diesel engine platform.

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Changes in the carrying amount of goodwill	'	'
Balance at beginning of period	$445	$339
Acquisitions	13	100
Translation and other	3	6
Balance at end of period	461	445
Components	'	'
Changes in the carrying amount of goodwill	'	'
Balance at beginning of period	408	311
Acquisitions	0	91
Translation and other	3	6
Balance at end of period	411	408
Distribution	'	'
Changes in the carrying amount of goodwill	'	'
Balance at beginning of period	19	10
Acquisitions	13	9
Translation and other	-1	0
Balance at end of period	31	19
Power Generation	'	'
Changes in the carrying amount of goodwill	'	'
Balance at beginning of period	12	12
Acquisitions	0	0
Translation and other	1	0
Balance at end of period	13	12
Engine	'	'
Changes in the carrying amount of goodwill	'	'
Balance at beginning of period	6	6
Acquisitions	0	0
Translation and other	0	0
Balance at end of period	$6	$6

GOODWILL_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite Lived Intangible Assets	'	'	'
Intangible asset, Net	$357	$369	'
Amortization expense for software and other intangibles	86	64	57
Projected amortization expense	'	'	'
2014	74	'	'
2015	78	'	'
2016	72	'	'
2017	51	'	'
2018	27	'	'
Software	'	'	'
Finite Lived Intangible Assets	'	'	'
Intangible asset, Gross	494	495	'
Less: Accumulated amortization	-218	-218	'
Intangible asset, Net	276	277	'
Trademarks, patents and other	'	'	'
Finite Lived Intangible Assets	'	'	'
Intangible asset, Gross	135	140	'
Less: Accumulated amortization	-54	-48	'
Intangible asset, Net	$81	$92	'
Trademarks, patents and other | Low end of range	'	'	'
Finite Lived Intangible Assets	'	'	'
Finite lived intangible assets amortization period	'3 years	'	'
Trademarks, patents and other | High end of range	'	'	'
Finite Lived Intangible Assets	'	'	'
Finite lived intangible assets amortization period	'12 years	'	'
Software developed or obtained for internal use | Low end of range	'	'	'
Finite Lived Intangible Assets	'	'	'
Finite lived intangible assets amortization period	'3 years	'	'
Software developed or obtained for internal use | High end of range	'	'	'
Finite Lived Intangible Assets	'	'	'
Finite lived intangible assets amortization period	'12 years	'	'

DEBT_Details

DEBT (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 09, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 19, 2013

Sep. 19, 2013

Sep. 19, 2013

Loans payable

Loans payable

Loans payable

5-year revolving credit agreement

5-year revolving credit agreement

International and other domestic short-term credit facilities

International and other domestic short-term credit facilities

Export financing loan, 4.5%, due 2013

Export financing loan, 4.5%, due 2013

Senior Notes, 3.65%, due 2023

Debentures, 6.75%, due 2027

Debentures, 6.75%, due 2027

Debentures, 7.125%, due 2028

Debentures, 7.125%, due 2028

Senior Notes 4.875 Percent, Due 2043

Senior Notes 4.875 Percent, Due 2043

Debentures, 5.65%, due 2098 (effective interest rate 7.48%)

Debentures, 5.65%, due 2098 (effective interest rate 7.48%)

Credit Facility Related to Consolidated Joint Ventures

Credit Facility Related to Consolidated Joint Ventures

Other long-term debt

Other long-term debt

Senior Notes

Senior Notes

Senior Notes

entity

Senior Notes, 3.65%, due 2023

Senior Notes 4.875 Percent, Due 2043

Long-term debt

'

'

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'

Loans payable

$17,000,000

$16,000,000

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'

'

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'

'

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'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average interest rate (as a percent)

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'

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2.59%

3.21%

4.19%

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'

'

'

'

'

'

'

'

'

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'

'

'

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'

'

'

'

'

'

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Total interest incurred

'

'

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48,000,000

39,000,000

48,000,000

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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Interest capitalized

'

'

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7,000,000

7,000,000

4,000,000

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'

'

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Term of loan

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'5 years

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'3 years

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'

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'

'

Revolving credit facility amount available for swingline loans

'

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200,000,000

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'

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Reference rate for variable rate of interest

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'LIBOR

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'

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Percentage added to reference rate to compute the variable interest rate

'

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0.88%

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'

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'

'

'

Leverage ratio

'

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3.25

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'

'

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'

'

Maximum credit capacity of the revolving credit facility

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1,750,000,000

1,750,000,000

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Less: Letters of credit against revolving credit facility

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23,000,000

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Amount available for borrowing under the revolving credit facility

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1,727,000,000

310,000,000

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'

'

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'

Commitments against other domestic and international short-term facilities

'

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17,000,000

16,000,000

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Debt instrument interest rate (as a percent)

'

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4.50%

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6.75%

'

7.13%

'

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5.65%

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3.65%

4.88%

Effective interest rate (as a percent)

'

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7.48%

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'

'

'

'

'

'

Long-term debt gross

1,630,000,000

653,000,000

'

'

'

'

'

'

'

'

'

23,000,000

500,000,000

58,000,000

58,000,000

250,000,000

250,000,000

500,000,000

'

165,000,000

165,000,000

92,000,000

88,000,000

65,000,000

69,000,000

'

'

'

Unamortized discount

-48,000,000

-35,000,000

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Fair value adjustment due to hedge on indebtedness

49,000,000

88,000,000

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Capital leases

92,000,000

53,000,000

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Total long-term debt

1,723,000,000

759,000,000

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Less: Current maturities of long-term debt

-51,000,000

-61,000,000

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Long-term debt

1,672,000,000

698,000,000

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'

Principal payments required on long-term debt

'

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'

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2014

51,000,000

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2015

55,000,000

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2016

82,000,000

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2017

8,000,000

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2018

17,000,000

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Other debt disclosure

'

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Proceeds from borrowings

1,004,000,000

64,000,000

127,000,000

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979,000,000

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Number of wholly-owned Brazilian subsidiaries entering into loan agreement.

'

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2

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US dollar equivalent of foreign debt upon issuance

'

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$50,000,000

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$1,000,000,000

$500,000,000

$500,000,000

Grace period

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'2 years

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'

'

'

PRODUCT_WARRANTY_LIABILITY_Det

PRODUCT WARRANTY LIABILITY (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Product Warranty Liability:	'	'
Balance, beginning of year	$1,088	$1,014
Provision for warranties issued	431	415
Deferred revenue on extended warranty contracts sold	189	210
Payments	-427	-416
Amortization of deferred revenue on extended warranty contracts	-115	-103
Changes in estimates for pre-existing warranties	-35	-33
Foreign currency translation	-2	1
Balance, end of period	1,129	1,088
Product Warranty Liability	'	'
Deferred revenue related to extended coverage programs, Noncurrent portion	414	368
Total deferred revenue related to extended coverage programs	494	420
Total receivables related to estimated supplier recoveries	10	13
Long-term portion of warranty liability	275	282
Deferred Revenue	'	'
Product Warranty Liability	'	'
Deferred revenue related to extended coverage programs, Current portion	145	111
Other liabilities and deferred revenue	'	'
Product Warranty Liability	'	'
Deferred revenue related to extended coverage programs, Noncurrent portion	349	309
Long-term portion of warranty liability	275	282
Trade and other receivables	'	'
Product Warranty Liability	'	'
Receivables related to estimated supplier recoveries, Current portion	5	7
Other assets	'	'
Product Warranty Liability	'	'
Receivables related to estimated supplier recoveries, Long-term portion	$5	$6

PENSION_AND_OTHER_POSTRETIREME2

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amounts recognized in consolidated balance sheets	'	'	'
Prepaid pensions - long-term assets	$514	$182	'
Pensions - long-term liabilities	-232	-244	'
Postretirement benefits other than pensions - long-term liabilities	-356	-432	'
U.S. Plans	'	'	'
Change in benefit obligation	'	'	'
Benefit obligation at beginning of year	2,454	2,243	'
Service cost	70	58	51
Interest cost	93	103	109
Actuarial losses (gains)	-193	207	'
Benefits paid from fund	-150	-148	'
Benefits paid directly by employer	-13	-10	'
Other	'	1	'
Benefit obligation at end of year	2,261	2,454	2,243
Change in plan assets	'	'	'
Fair value of plan assets at beginning of year	2,327	2,091	'
Actual return on plan assets	168	284	'
Employer contributions	100	100	'
Benefits paid from fund	-150	-148	'
Fair value of plan assets at end of year	2,445	2,327	2,091
Funded status	'	'	'
Funded status (including underfunded and nonfunded plans) at end of year	184	-127	'
Amounts recognized in consolidated balance sheets	'	'	'
Prepaid pensions - long-term assets	427	127	'
Accrued compensation, benefits and retirement costs-current liabilities	-11	-10	'
Pensions - long-term liabilities	-232	-244	'
Net amount recognized	184	-127	'
Amounts recognized in accumulated other comprehensive loss consist of:	'	'	'
Net actuarial loss	478	734	'
Prior service credit	-1	-1	'
Net amount recognized	477	733	'
Non-U.S. Plans	'	'	'
Change in benefit obligation	'	'	'
Benefit obligation at beginning of year	1,269	1,128	'
Service cost	21	21	20
Interest cost	57	59	58
Actuarial losses (gains)	96	52	'
Benefits paid from fund	-50	-41	'
Exchange rate changes	37	52	'
Curtailment gain	'	-2	'
Other	-1	'	'
Benefit obligation at end of year	1,429	1,269	1,128
Change in plan assets	'	'	'
Fair value of plan assets at beginning of year	1,324	1,200	'
Actual return on plan assets	142	88	'
Employer contributions	56	22	'
Benefits paid from fund	-50	-41	'
Exchange rate changes	44	55	'
Fair value of plan assets at end of year	1,516	1,324	1,200
Funded status	'	'	'
Funded status (including underfunded and nonfunded plans) at end of year	87	55	'
Amounts recognized in consolidated balance sheets	'	'	'
Prepaid pensions - long-term assets	87	55	'
Accrued compensation, benefits and retirement costs-current liabilities	'	'	'
Pensions - long-term liabilities	'	'	'
Net amount recognized	87	55	'
Amounts recognized in accumulated other comprehensive loss consist of:	'	'	'
Net actuarial loss	361	349	'
Prior service credit	'	'	'
Net amount recognized	361	349	'
Other Postretirement Benefits	'	'	'
Change in benefit obligation	'	'	'
Benefit obligation at beginning of year	478	483	'
Interest cost	17	21	24
Plan participants' contributions	10	8	'
Plan amendments	'	-4	'
Actuarial losses (gains)	-49	21	'
Benefits paid directly by employer	-58	-51	'
Benefit obligation at end of year	398	478	483
Funded status	'	'	'
Funded status (including underfunded and nonfunded plans) at end of year	-398	-478	'
Amounts recognized in consolidated balance sheets	'	'	'
Accrued compensation, benefits and retirement costs-current liabilities	-42	-46	'
Postretirement benefits other than pensions - long-term liabilities	-356	-432	'
Net amount recognized	-398	-478	'
Amounts recognized in accumulated other comprehensive loss consist of:	'	'	'
Net actuarial loss	27	83	'
Prior service credit	-5	-6	'
Net amount recognized	$22	$77	'

PENSION_AND_OTHER_POSTRETIREME3

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Pension	'	'	'
Changes in benefit obligations and plan assets recognized in other comprehensive income	'	'	'
Amortization of prior service (cost) credit	$1,000,000	($1,000,000)	($2,000,000)
Recognized net actuarial gain (loss)	-86,000,000	-61,000,000	-53,000,000
Incurred prior service cost (credit)	'	1,000,000	1,000,000
Incurred actuarial (gain) loss	-168,000,000	124,000,000	138,000,000
Foreign exchange translation adjustments	10,000,000	16,000,000	'
Total recognized in other comprehensive income	-243,000,000	79,000,000	84,000,000
Total amount recognized in net periodic benefit cost and other comprehensive income	-156,000,000	143,000,000	152,000,000
Net actuarial loss anticipated to be recognized in the next fiscal year	57,000,000	'	'
U.S. Plans	'	'	'
Pension and other postretirement benefits	'	'	'
Total accumulated benefit obligation	2,231,000,000	2,417,000,000	'
Plans with accumulated benefit obligation in excess of plan assets:	'	'	'
Accumulated benefit obligation	212,000,000	216,000,000	'
Plans with projected benefit obligation in excess of plan assets:	'	'	'
Projected benefit obligation	243,000,000	254,000,000	'
Components of Net Periodic Benefit Cost	'	'	'
Service cost	70,000,000	58,000,000	51,000,000
Interest cost	93,000,000	103,000,000	109,000,000
Expected return on plan assets	-167,000,000	-157,000,000	-151,000,000
Amortization of prior service (credit) cost	-1,000,000	-1,000,000	-1,000,000
Recognized net actuarial loss	62,000,000	47,000,000	39,000,000
Net periodic benefit cost	57,000,000	50,000,000	47,000,000
Non-U.S. Plans	'	'	'
Pension and other postretirement benefits	'	'	'
Total accumulated benefit obligation	1,309,000,000	1,167,000,000	'
Plans with accumulated benefit obligation in excess of plan assets:	'	'	'
Accumulated benefit obligation	'	'	'
Plans with projected benefit obligation in excess of plan assets:	'	'	'
Projected benefit obligation	'	'	'
Components of Net Periodic Benefit Cost	'	'	'
Service cost	21,000,000	21,000,000	20,000,000
Interest cost	57,000,000	59,000,000	58,000,000
Expected return on plan assets	-72,000,000	-81,000,000	-74,000,000
Amortization of prior service (credit) cost	'	1,000,000	3,000,000
Recognized net actuarial loss	24,000,000	14,000,000	14,000,000
Net periodic benefit cost	30,000,000	14,000,000	21,000,000
Other Postretirement Benefits	'	'	'
Components of Net Periodic Benefit Cost	'	'	'
Interest cost	17,000,000	21,000,000	24,000,000
Amortization of prior service (credit) cost	'	-5,000,000	-8,000,000
Recognized net actuarial loss	6,000,000	3,000,000	'
Other	'	1,000,000	1,000,000
Net periodic benefit cost	23,000,000	20,000,000	17,000,000
Changes in benefit obligations and plan assets recognized in other comprehensive income	'	'	'
Amortization of prior service (cost) credit	'	5,000,000	8,000,000
Recognized net actuarial gain (loss)	-6,000,000	-3,000,000	'
Incurred prior service cost (credit)	'	-4,000,000	'
Incurred actuarial (gain) loss	-49,000,000	20,000,000	16,000,000
Other	'	-1,000,000	'
Total recognized in other comprehensive income	-55,000,000	17,000,000	24,000,000
Total amount recognized in net periodic benefit cost and other comprehensive income	-32,000,000	37,000,000	41,000,000
Net actuarial loss anticipated to be recognized in the next fiscal year	$0	'	'
Less Significant Defined Benefit Plan	'	'	'
Pension and other postretirement benefits	'	'	'
Number of countries with less significant defined benefit plans	14	'	'
Maximum percentage of defined benefit plan assets included in Plans reflected in Other liabilities and deferred revenue (as a percent)	2.00%	'	'
Maximum percentage of defined benefit plan obligations included in Plans reflected in Other liabilities and deferred revenue (as a percent)	4.00%	'	'
Less Significant Postretirement Plans	'	'	'
Pension and other postretirement benefits	'	'	'
Number of countries with less significant defined benefit plans	4	'	'
Maximum percentage of defined benefit plan obligations included in Plans reflected in Other liabilities and deferred revenue (as a percent)	5.00%	'	'

PENSION_AND_OTHER_POSTRETIREME4

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 3) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. Plans	'	'	'
Assumptions Used in Determining the Pension Benefit Obligation	'	'	'
Discount rate (as a percent)	4.83%	3.97%	'
Compensation increase rate (as a percent)	4.91%	4.90%	'
Assumptions Used in Determining the Net Periodic Pension Cost	'	'	'
Discount rate (as a percent)	3.97%	4.82%	5.42%
Expected return on plan assets (as a percent)	8.00%	8.00%	8.00%
Compensation increase rate (as a percent)	4.91%	4.00%	4.00%
Target Allocations	'	'	'
Percentage assumption for the expected return on assets for the following year	7.50%	'	'
Asset allocation (as a percent)	100.00%	'	'
U.S. Plans | U.S. Equity	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	9.00%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	5.00%	'	'
U.S. Plans | Non-U.S. Equity	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	3.00%	'	'
Asset allocation, minimum range (as a percent)	-3.00%	'	'
Asset allocation, maximum range (as a percent)	3.00%	'	'
U.S. Plans | Global Equities	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	10.00%	'	'
Asset allocation, minimum range (as a percent)	-3.00%	'	'
Asset allocation, maximum range (as a percent)	3.00%	'	'
U.S. Plans | Total equities	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	22.00%	'	'
U.S. Plans | Real estate	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	7.00%	'	'
Asset allocation, minimum range (as a percent)	-7.00%	'	'
Asset allocation, maximum range (as a percent)	3.00%	'	'
U.S. Plans | Private equity	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	7.00%	'	'
Asset allocation, minimum range (as a percent)	-7.00%	'	'
Asset allocation, maximum range (as a percent)	3.00%	'	'
U.S. Plans | Fixed income	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	64.00%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	5.00%	'	'
Asset allocation covers exposure to changes in portion of discount rate (as a percent)	95.00%	'	'
Non-U.S. Plans	'	'	'
Assumptions Used in Determining the Pension Benefit Obligation	'	'	'
Discount rate (as a percent)	4.60%	4.70%	'
Compensation increase rate (as a percent)	4.50%	4.00%	'
Assumptions Used in Determining the Net Periodic Pension Cost	'	'	'
Discount rate (as a percent)	4.70%	5.20%	5.80%
Expected return on plan assets (as a percent)	5.80%	6.50%	7.00%
Compensation increase rate (as a percent)	4.00%	4.25%	4.50%
Target Allocations	'	'	'
Percentage assumption for the expected return on assets for the following year	5.80%	'	'
Asset allocation (as a percent)	100.00%	'	'
Non-U.S. Plans | Global Equities	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	30.50%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	2.50%	'	'
Non-U.S. Plans | Real estate	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	7.50%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	2.50%	'	'
Non-U.S. Plans | Re-insurance	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	5.00%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	2.50%	'	'
Non-U.S. Plans | Private equity	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	7.50%	'	'
Asset allocation, minimum range (as a percent)	-5.00%	'	'
Asset allocation, maximum range (as a percent)	2.50%	'	'
Non-U.S. Plans | Corporate Credit Instruments	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	4.50%	'	'
Asset allocation, minimum range (as a percent)	-4.50%	'	'
Asset allocation, maximum range (as a percent)	2.50%	'	'
Non-U.S. Plans | Fixed income	'	'	'
Target Allocations	'	'	'
Asset allocation (as a percent)	45.00%	'	'
Asset allocation, minimum range (as a percent)	-2.00%	'	'
Asset allocation, maximum range (as a percent)	5.50%	'	'
Other Postretirement Benefits	'	'	'
Assumptions Used in Determining the Pension Benefit Obligation	'	'	'
Discount rate (as a percent)	4.55%	3.70%	'
Assumptions Used in Determining the Net Periodic Pension Cost	'	'	'
Discount rate (as a percent)	3.70%	4.70%	5.20%
Target Allocations	'	'	'
Annual rate of increase in the per capita cost of covered health care benefits	7.50%	'	'
Ultimate per capita trend rate for health care costs from 2019 and thereafter (as a percent)	5.00%	'	'
Increase in APBO due to increase in the health care cost trends of one percent	19	'	'
Increase in net periodic other postretirement benefit expense due to increase in health care cost trend rates of one percent	1	'	'
Decrease in APBO due to decrease in the health care cost trends of one percent	16	'	'
Decrease in net periodic other postretirement benefit expense due to decrease in the health care cost trends of one percent	1	'	'

PENSION_AND_OTHER_POSTRETIREME5

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 4) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jul. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Insurance contract

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant other observable inputs (Level 2)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

U.S. Equity

U.S. Equity

Non-U.S. Equity

Non-U.S. Equity

Government debt

Government debt

U.S. Corporate debt

U.S. Corporate debt

Non-U.S. Corporate debt

Non-U.S. Corporate debt

Asset/mortgaged backed securities

Asset/mortgaged backed securities

Net cash equivalents

Net cash equivalents

Private equity and real estate

U.S. Equity

U.S. Equity

Non-U.S. Equity

Non-U.S. Equity

Government debt

Government debt

U.S. Corporate debt

U.S. Corporate debt

Derivative instruments

Private equity and real estate

Private equity and real estate

Private equity and real estate

U.S. Equity

U.S. Equity

Non-U.S. Equity

Non-U.S. Equity

Government debt

Government debt

U.S. Corporate debt

U.S. Corporate debt

Non-U.S. Corporate debt

Non-U.S. Corporate debt

Asset/mortgaged backed securities

Asset/mortgaged backed securities

Net cash equivalents

Net cash equivalents

Derivative instruments

Private equity and real estate

Private equity and real estate

Government debt

Government debt

Non-U.S. Corporate debt

Net cash equivalents

Net cash equivalents

U.S. Equity

U.S. Equity

Non-U.S. Equity

Non-U.S. Equity

Government debt

Government debt

Non-U.S. Corporate debt

Derivative instruments

Re-insurance

Re-insurance

Insurance contract

Insurance contract

Private equity, real estate and insurance

Private equity, real estate and insurance

U.S. Equity

U.S. Equity

Non-U.S. Equity

Non-U.S. Equity

Government debt

Government debt

Non-U.S. Corporate debt

Net cash equivalents

Net cash equivalents

Derivative instruments

Re-insurance

Re-insurance

Private equity, real estate and insurance

Private equity, real estate and insurance

Pension and other postretirement benefits

'

'

'

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'

'

'

'

'

'

'

'

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'

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'

'

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Fair Value of Plan Assets

$2,445

$2,327

$2,091

'

'

$96

$113

$143

$177

$325

$475

$279

$203

$64

$42

$12

$13

$36

[1]

$35

[1]

'

[2]

'

'

$375

$542

$138

$127

$455

$132

$244

$191

$2

[3]

'

[2]

$296

$286

$266

$296

[2]

$286

[2]

'

'

$471

$655

$281

$304

$780

$607

$523

$394

$64

$42

$12

$13

$36

[1]

$35

[1]

$2

[3]

$296

[2]

$286

[2]

$1,516

$1,324

$1,200

'

'

'

'

'

'

$13

[1]

$10

[1]

'

'

$270

$251

$328

$325

$120

$191

$138

$24

[3]

$66

$61

$557

$486

$47

$440

$424

$557

[2]

$486

[2]

'

'

$270

$251

$328

$325

$120

$191

$138

$13

[1]

$10

[1]

$24

[3]

$66

$61

$557

[2]

$486

[2]

Total

'

'

'

955

1,058

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,214

992

'

'

'

'

'

'

'

'

'

'

296

286

'

'

'

2,465

2,336

'

'

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'

'

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'

'

'

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'

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'

13

10

'

'

'

'

'

946

828

'

'

'

'

'

'

'

'

'

'

557

486

'

'

'

'

'

1,516

1,324

'

'

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'

'

'

'

'

'

'

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'

'

Pending trade purchases/sales

-28

-16

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Accruals

$8

[4]

$7

[4]

'

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Payment deferment period

'

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'10 years

'

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[1]

Cash equivalents include commercial paper, short-term government/agency, mortgage and credit instruments.

[2]

The instruments in private equity and real estate funds, for which quoted market prices are not available, are valued at their estimated fair value as determined by applicable investment managers or by audited financial statement of the funds.

[3]

Derivative instruments include interest rate swaps, foreign currency forward contracts and credit default swaps.

[4]

Interest or dividends that had not been settled as of the year ended December 31.

PENSION_AND_OTHER_POSTRETIREME6

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 5) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Non-U.S. Plans

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Significant unobservable inputs (Level 3)

Real estate

Real estate

Private equity

Private equity

Insurance

Insurance

Real estate

Real estate

Private equity

Private equity

Summary of changes in the fair value of level 3 assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of plan assets at beginning of year

$2,445

$2,327

$2,091

$286

$266

$130

$119

$156

$147

$1,516

$1,324

$1,200

$486

$47

$424

'

$34

$33

$28

$14

Unrealized (losses) gains on assets still held at the reporting date

'

'

'

30

24

10

9

20

15

'

'

'

36

15

29

13

2

1

5

1

Purchases, sales and settlements, net

'

'

'

-20

-4

3

2

-23

-6

'

'

'

35

424

-13

411

33

'

15

13

Fair value of plan assets at end of year

$2,445

$2,327

$2,091

$296

$286

$143

$130

$153

$156

$1,516

$1,324

$1,200

$557

$486

$440

$424

$69

$34

$48

$28

PENSION_AND_OTHER_POSTRETIREME7

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 6) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Pension	'	'	'
Expected benefit payments	'	'	'
2014	$225	'	'
2015	228	'	'
2016	235	'	'
2017	238	'	'
2018	244	'	'
2019 - 2023	1,271	'	'
Estimated future contributions	205	'	'
Other Defined Pension Contribution Plans	'	'	'
Expected benefit payments	'	'	'
Defined contribution pension plans	66	74	72
Other Postretirement Benefits	'	'	'
Expected benefit payments	'	'	'
2014	43	'	'
2015	41	'	'
2016	38	'	'
2017	36	'	'
2018	33	'	'
2019 - 2023	$140	'	'

OTHER_LIABILITIES_AND_DEFERRED2

OTHER LIABILITIES AND DEFERRED REVENUE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Other liabilities and deferred revenue:	'	'
Deferred revenue	$414	$368
Accrued warranty	275	282
Accrued compensation	184	168
Other long-term liabilities	357	246
Other liabilities and deferred revenue	$1,230	$1,064

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	1 Months Ended		12 Months Ended					12 Months Ended
In Millions, unless otherwise specified	Oct. 31, 2011	Jun. 30, 2008	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
		location	U.S. Distributor Commitments	Other Guarantees and Commitments	Engine parts supplier	Performance bonds and other performance-related guarantees	Performance bonds and other performance-related guarantees	Joint Venture Commitments
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'	'	'	'	'
Flood water damage, number of sites	'	4	'	'	'	'	'	'
Recoveries from insurance carriers on flood damage	$40	'	'	'	'	'	'	'
Gain on insurance recovery, pre-tax	38	'	'	'	'	'	'	'
Gain on insurance recovery, after-tax	24	'	'	'	'	'	'	'
Commitments and contingencies:	'	'	'	'	'	'	'	'
Licensing agreement term	'	'	'3 years	'	'	'	'	'
Number of days in which distributors can terminate agreements without cause	'	'	'60 days	'	'	'	'	'
Number of days in which distributors can terminate agreements with cause	'	'	'30 days	'	'	'	'	'
Guarantee obligations, maximum potential loss	'	'	'	6	'	'	'	'
Guarantee obligations, current carrying value	'	'	'	1	'	66	70	'
Long-term purchase commitment, penalty exposure	'	'	'	107	62	'	'	'
Guarantee obligations commitment	'	'	'	'	'	'	'	52
Joint venture estimated commitment to be funded next year	'	'	'	'	'	'	'	$52

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]	'	'	'
Period of operating lease (less than)	'10 years	'	'
Rent expense	$186	$176	$166
Leased property under capital leases by major classes	'	'	'
Less: Accumulated amortization	-96	-103	'
Total	120	88	'
Net present value of the minimum payments due under capital leases	'	'	'
2014	20	'	'
2015	20	'	'
2016	18	'	'
2017	11	'	'
2018	9	'	'
After 2018	48	'	'
Total minimum lease payments	126	'	'
Interest	-34	'	'
Present value of net minimum lease payments	92	'	'
Net present value of the minimum payments due under operating Leases	'	'	'
2014	171	'	'
2015	111	'	'
2016	78	'	'
2017	57	'	'
2018	41	'	'
After 2018	111	'	'
Total minimum lease payments	569	'	'
Future minimum lease payments due from lessees in 2014 under operating leases	1	'	'
Future minimum lease payments due from lessees in 2015 under operating leases	1	'	'
Future minimum lease payments due from lessees in 2016 under operating leases	1	'	'
Buildings	'	'	'
Leased property under capital leases by major classes	'	'	'
Capital lease asset	103	66	'
Equipment	'	'	'
Leased property under capital leases by major classes	'	'	'
Capital lease asset	97	110	'
Other	'	'	'
Leased property under capital leases by major classes	'	'	'
Capital lease asset	$16	$15	'

SHAREHOLDERS_EQUITY_Details

SHAREHOLDERS' EQUITY (Details) (USD $)

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Share data in Millions, except Per Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Jul. 31, 2013

Jul. 31, 2012

Jul. 31, 2011

Dec. 31, 2013

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jul. 01, 2012

Apr. 01, 2012

Dec. 31, 2011

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Feb. 28, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Preferred Stock

Preference Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Treasury Stock

Treasury Stock

Treasury Stock

Treasury Stock

Treasury Stock

Common Stock Held in Trust

Common Stock Held in Trust

Common Stock Held in Trust

Class of Stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred Stock, Shares Authorized

'

'

'

1

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Changes in shares of stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance at beginning of period (in shares)

'

'

'

'

'

'

'

'

'

'

'

222.4

'

'

'

222.2

'

'

'

221.8

222.4

222.2

221.8

'

'

32.6

30.2

24

1.5

1.8

2.1

Shares acquired (in shares)

3.3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.3

2.6

6.4

'

'

'

Stock issued (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.1

0.4

0.4

'

'

-0.3

-0.2

-0.2

'

'

'

Employee benefits trust activity (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-0.2

-0.3

-0.3

Other shareholder transactions (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-0.2

-0.2

'

'

'

'

'

'

'

'

'

Balance at the end of the period (in shares)

'

'

'

'

'

'

'

'

222.3

'

'

'

222.4

'

'

'

222.2

'

'

'

222.3

222.4

222.2

32.6

'

35.6

32.6

30.2

1.3

1.5

1.8

Treasury Stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Treasury Stock Repurchase Authorization Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,000,000,000

$1,000,000,000

'

'

'

'

'

'

Dividends Paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in cash dividend per common share

'

'

'

'

'

25.00%

25.00%

52.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash dividend (in dollars per share)

'

'

'

'

'

'

'

'

$0.63

$0.63

$0.50

$0.50

$0.50

$0.50

$0.40

$0.40

$0.40

$0.40

$0.26

$0.26

$2.25

$1.80

$1.32

'

'

'

'

'

'

'

'

Dividend payments on common stock (in dollars)

420,000,000

340,000,000

255,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Employee Benefits Trust

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contributions charged to income (in dollars)

$34,000,000

$35,000,000

$40,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$24,000,000

$27,000,000

$28,000,000

SHAREHOLDERS_EQUITY_Details_2

SHAREHOLDERS' EQUITY (Details 2) (USD $)	12 Months Ended	3 Months Ended		12 Months Ended	3 Months Ended			12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Sep. 29, 2013	Jun. 30, 2013	Dec. 31, 2013
		1 billion repurchase program 2011	1 billion repurchase program 2011	1 billion repurchase program 2011	1 billion repurchase program 2012	1 billion repurchase program 2012	1 billion repurchase program 2012	1 billion repurchase program 2012
Share repurchase program	'	'	'	'	'	'	'	'
Shares acquired	3.3	2	'	2	0.7	'	0.6	1.3
Average Cost Per Share (in dollars per share)	$115.85	$113.44	'	$113.44	$129.18	'	$107.74	$119.54
Total Cost of Repurchases	$381	$226	'	$226	$92	'	$63	$155
Remaining Authorized Capacity	$845	$0	$226	$0	$845	$937	$937	$845

OTHER_COMPREHENSIVE_INCOME_LOS2

OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Before tax amount	$157		($99)		($338)
Tax (provision) benefit	-80		34		70
After tax amount	77		-65		-268
Amounts reclassified from accumulated other comprehensive income	60	[1],[2]	46	[1]	12	[1]
Total other comprehensive income (loss), net of tax	137		-19		-256
Total attributable to Cummins Inc.	'		'		'
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Balance at the beginning of the period	-950		-938		-720
Before tax amount	185		-91		-299
Tax (provision) benefit	-80		34		70
After tax amount	105		-57		-229
Amounts reclassified from accumulated other comprehensive income	61	[1],[2]	45	[1]	11	[1]
Total other comprehensive income (loss), net of tax	166		-12		-218
Balance at the end of the period	-784		-950		-938
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	-794		-724		-646
Before tax amount	206		-164		-155
Tax (provision) benefit	-87		54		46
After tax amount	119		-110		-109
Amounts reclassified from accumulated other comprehensive income	64	[1],[2]	40	[1]	31
Total other comprehensive income (loss), net of tax	183		-70		-78
Balance at the end of the period	-611		-794		-724
Foreign currency translation adjustment	'		'		'
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Balance at the beginning of the period	-161		-198		-90
Before tax amount	-31		51		-121
Tax (provision) benefit	13		-14		13
After tax amount	-18		37		-108
Amounts reclassified from accumulated other comprehensive income	'	[1],[2]	'	[1]	'
Total other comprehensive income (loss), net of tax	-18		37		-108
Balance at the end of the period	-179		-161		-198
Unrealized gain (loss) on marketable securities	'		'		'
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Balance at the beginning of the period	5		4		4
Before tax amount	16		6		3
Tax (provision) benefit	-9		-2		'
After tax amount	7		4		3
Amounts reclassified from accumulated other comprehensive income	-5	[1],[2]	-3	[1]	-3
Total other comprehensive income (loss), net of tax	2		1		'
Balance at the end of the period	7		5		4
Unrealized gain (loss) on derivatives	'		'		'
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Balance at the beginning of the period	0		-20		12
Before tax amount	-6		16		-26
Tax (provision) benefit	3		-4		11
After tax amount	-3		12		-15
Amounts reclassified from accumulated other comprehensive income	2	[1],[2]	8	[1]	-17
Total other comprehensive income (loss), net of tax	-1		20		-32
Balance at the end of the period	-1		0		-20
Noncontrolling interests	'		'		'
Changes in accumulated other comprehensive income (loss) by component:	'		'		'
Before tax amount	-28		-8		-39
Tax (provision) benefit	'		'		'
After tax amount	-28		-8		-39
Amounts reclassified from accumulated other comprehensive income	-1	[1],[2]	1	[1]	1
Total other comprehensive income (loss), net of tax	($29)		($7)		($38)
[1]	Amounts are net of tax.
[2]	See reclassifications out of accumulated other comprehensive income (loss) disclosure for details.

OTHER_COMPREHENSIVE_INCOME_LOS3

OTHER COMPREHENSIVE INCOME (LOSS) (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
Other income (expense), net	$32		$24		'
NET SALES	17,301	[1]	17,334	[1]	18,048	[1]
Cost of sales	12,918		12,826		13,459
Total before taxes	2,119		2,271		2,671
Income tax expense	-531		-533		-725
CONSOLIDATED NET INCOME	1,588		1,738		1,946
Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
CONSOLIDATED NET INCOME	60		'		'
Realized (gain) loss on marketable securities | Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
Other income (expense), net	-13		'		'
Income tax expense	7		'		'
CONSOLIDATED NET INCOME	-6		'		'
Realized (gain) loss on derivatives | Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
Total before taxes	3		'		'
Income tax expense	-1		'		'
CONSOLIDATED NET INCOME	2		'		'
Realized (gain) loss on derivatives | Foreign currency forward contracts | Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
NET SALES	2		'		'
Realized (gain) loss on derivatives | Commodity swap contracts | Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
Cost of sales	1		'		'
Change in pensions and other postretirement defined benefit plans | Reclassification out of accumulated other comprehensive income (loss)	'		'		'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'		'		'
Recognized actuarial loss	95	[2]	'		'
Total before taxes	95		'		'
Income tax expense	-31		'		'
CONSOLIDATED NET INCOME	$64		'		'
[1]	Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.
[2]	These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 12).

STOCK_INCENTIVE_AND_STOCK_OPTI2

STOCK INCENTIVE AND STOCK OPTION PLANS (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	31-May-12
	option
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Number of stock-based awards authorized to be granted to executives, employees and non-employee directors under the 2012 Omnibus Plant (in shares)	'	'	'	3,500,000
Stock options' expiration from the date of grant	'10 years	'	'	'
Stock options vesting period	'2 years	'	'	'
Stock options granted for every even block of 100 KESIP shares purchased by the employee	50	'	'	'
Number of shares in every even block of KESIP shares	100	'	'	'
Compensation expense (net of estimated forfeitures)	$34	$35	$40	'
Excess tax benefit / (deficiency) associated with share-based plans	13	14	5	'
Total unrecognized compensation expense (net of estimated forfeitures)	$34	'	'	'
Weighted-average maximum period of recognition of total unrecognized compensation expense related to nonvested awards	'1 year	'	'	'
Performance Shares	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'	'
Performance period	'3 years	'	'	'
Performance Shares | Minimum	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'	'
Target award based on the actual ROE performance (as a percent)	0.00%	'	'	'
Performance Shares | Maximum	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'	'
Target award based on the actual ROE performance (as a percent)	200.00%	'	'	'
Restricted Shares	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'	'
Restricted shares released after two years (as a percent)	33.33%	'	'	'
Period after which portion of issued restricted shares will be released	'2 years	'	'	'
Restricted shares released on the grant date each year after the first two years (as a percent)	33.33%	'	'	'
Restriction period to recognize compensation expense	'4 years	'	'	'

STOCK_INCENTIVE_AND_STOCK_OPTI3

STOCK INCENTIVE AND STOCK OPTION PLANS (Details 2) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock option plan activity	'	'	'
Balance, at the beginning of the period (in shares)	1,309,168	1,243,037	1,073,595
Granted (in shares)	432,370	321,945	316,159
Exercised (in shares)	-265,528	-241,815	-134,520
Forfeited (in shares)	-13,674	-13,999	-12,197
Balance, at the end of the period (in shares)	1,462,336	1,309,168	1,243,037
Exercisable (in shares)	758,936	785,869	721,210
Weighted average exercise price activity	'	'	'
Weighted-average Exercise Price at the beginning of the period (in dollars per share)	$78.80	$59.02	$37.92
Weighted-average Exercise Price Granted (in dollars per share)	$112.07	$119.34	$115.71
Weighted-average Exercise Price Exercised (in dollars per share)	$40.48	$31.73	$23.93
Weighted-average Exercise Price Forfeited (in dollars per share)	$105.19	$67.86	$57.68
Weighted-average Exercise Price at the end of the period (in dollars per share)	$95.35	$78.80	$59.02
Weighted-average Exercise Price Exercisable (in dollars per share)	$76.85	$51.40	$38.75
Weighted-average remaining contractual life of options outstanding	'7 years 4 months	'	'
Weighted-average remaining contractual life of options exercisable	'5 years 11 months 9 days	'6 years 3 months 4 days	'6 years 3 months
Aggregate intrinsic value of options outstanding	$66	'	'
Aggregate intrinsic value of options exercisable	48	44	38
Weighted average grant date fair value of options granted (in dollars per share)	$48	$54.25	$51.23
Total intrinsic value of options exercised	$22	$19	$12

STOCK_INCENTIVE_AND_STOCK_OPTI4

STOCK INCENTIVE AND STOCK OPTION PLANS (Details 3) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Black-Scholes option pricing model assumptions	'	'	'
Expected life	'5 years	'5 years	'5 years
Risk-free interest rate	0.79%	1.05%	1.87%
Expected volatility	56.59%	58.98%	55.39%
Dividend yield	1.55%	1.30%	1.30%
Performance Shares	'	'	'
Share-based compensation plan, other than stock options, activity	'	'	'
Nonvested at the beginning of the period (in shares)	630,084	525,391	481,771
Granted (in shares)	176,649	325,590	229,436
Vested (in shares)	-303,882	-194,484	-178,653
Forfeited (in shares)	-26,938	-26,413	-7,163
Nonvested at the end of the period (in shares)	475,913	630,084	525,391
Share-based compensation plan, other than stock options, weighted average grant date fair value activity	'	'	'
Weighted-average Fair Value, Nonvested at the beginning of the period (in dollars per share)	86.49	62.05	45.1
Granted (in dollars per share)	106.4	89.92	86.65
Vested (in dollars per share)	61.48	25.46	48.03
Forfeited (in dollars per share)	85.07	91.94	59.15
Weighted-average Nonvested, Outstanding at the end of the period (in dollars per share)	109.93	86.49	62.05
Total fair value of equity instruments other than options vested in period (in dollars)	35	24	17
Restricted Shares	'	'	'
Share-based compensation plan, other than stock options, activity	'	'	'
Nonvested at the beginning of the period (in shares)	62,229	81,845	69,890
Granted (in shares)	7,506	3,150	13,555
Vested (in shares)	-26,901	-22,766	-1,600
Forfeited (in shares)	-10,293	'	'
Nonvested at the end of the period (in shares)	32,541	62,229	81,845
Share-based compensation plan, other than stock options, weighted average grant date fair value activity	'	'	'
Weighted-average Fair Value, Nonvested at the beginning of the period (in dollars per share)	66.43	61.49	51.94
Granted (in dollars per share)	114.56	91.68	108.51
Vested (in dollars per share)	62.03	52.16	42.61
Forfeited (in dollars per share)	65.41	'	'
Weighted-average Nonvested, Outstanding at the end of the period (in dollars per share)	81.49	66.43	61.49
Total fair value of equity instruments other than options vested in period (in dollars)	3	3	1

NONCONTROLLING_INTERESTS_Detai

NONCONTROLLING INTERESTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Noncontrolling Interest	'	'
Noncontrolling interests in the equity	$360	$371
Cummins India Ltd.	'	'
Noncontrolling Interest	'	'
Noncontrolling interests in the equity	252	260
Wuxi Cummins Turbo Technologies Co. Ltd.	'	'
Noncontrolling Interest	'	'
Noncontrolling interests in the equity	81	75
Other	'	'
Noncontrolling Interest	'	'
Noncontrolling interests in the equity	$27	$36

RESTRUCTURING_AND_OTHER_CHARGE2

RESTRUCTURING AND OTHER CHARGES (Details) (Restructuring Actions 2012 Plan, USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
	employee		employee
Total Restructuring Charges	'		'
Professional employees terminated, number	'		650
Professional employees terminated	'		3.00%
Hourly employees terminated, number	'		650
Employees affected, number	1,300		'
Restructuring and other charges	'		'
Workforce reductions	'		$49
Exit activities	'		1
Other	'		2
Restructuring and other charges	'		52
Restructuring and other charges, net of tax	'		35
Restructuring related accruals	'		'
Charges	'		50	[1]
Cash payments for 2012 actions	'		-25
Cost of sales	'		'
Restructuring and other charges	'		'
Restructuring and other charges	'		29
Selling, general and administrative expenses	'		'
Restructuring and other charges	'		'
Restructuring and other charges	'		20
Research, development and engineering expenses	'		'
Restructuring and other charges	'		'
Restructuring and other charges	'		3
Severance Costs	'		'
Restructuring and other charges	'		'
Workforce reductions	'		49
Restructuring related accruals	'		'
Restructuring reserve, beginning of period	25		'
Cash payments for 2012 actions	-22		'
Change in estimate	-3	[2]	'
Restructuring reserve, balance at end of period	0		25
Restructuring expenses, lease terminations	'		'
Restructuring and other charges	'		'
Restructuring and other charges	'		1
Restructuring expenses, asset impairments	'		'
Restructuring and other charges	'		'
Restructuring and other charges	'		$2
[1]	Restructuring charges include severance pay and benefits and related charges and lease termination costs.
[2]	Due to the inherent uncertainty involved in calculating the initial estimates, the actual amounts paid for such activities differed slightly from the amounts initially recorded. We have adjusted the previous estimates accordingly.

RESTRUCTURING_AND_OTHER_CHARGE3

RESTRUCTURING AND OTHER CHARGES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2012
Engine	'
Total Restructuring Charges	'
Restructuring charges	$20
Distribution	'
Total Restructuring Charges	'
Restructuring charges	14
Power Generation	'
Total Restructuring Charges	'
Restructuring charges	12
Components	'
Total Restructuring Charges	'
Restructuring charges	6
Restructuring Actions 2012 Plan	'
Total Restructuring Charges	'
Restructuring charges	52
Restructuring Actions 2012 Plan | Engine	'
Total Restructuring Charges	'
Restructuring charges	20
Restructuring Actions 2012 Plan | Distribution	'
Total Restructuring Charges	'
Restructuring charges	14
Restructuring Actions 2012 Plan | Power Generation	'
Total Restructuring Charges	'
Restructuring charges	12
Restructuring Actions 2012 Plan | Components	'
Total Restructuring Charges	'
Restructuring charges	$6

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]	'	'	'
Net income attributable to Cummins Inc.	$1,483	$1,645	$1,848
Weighted-average common shares outstanding:	'	'	'
Basic (in shares)	186,994,382	189,286,821	192,972,211
Dilutive effect of stock compensation awards (in shares)	423,459	381,883	625,667
Diluted (in shares)	187,417,841	189,668,704	193,597,878
Earnings per common share attributable to Cummins Inc.	'	'	'
Basic (in dollars per share)	$7.93	$8.69	$9.58
Diluted (in dollars per share)	$7.91	$8.67	$9.55
Weighted-average shares, common stock options excluded (in shares)	359,641	453,893	177,460

DERIVATIVES_Details

DERIVATIVES (Details) (USD $)

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Nov. 30, 2005

Dec. 31, 2013

Dec. 31, 2012

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Foreign currency forward contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity swap contracts

Commodity zero cost collars

Commodity zero cost collars

Interest rate contracts

Interest rate contracts

Interest rate contracts

British Pound Sterling (GBP)

British Pound Sterling (GBP)

Euro (EUR)

Euro (EUR)

Singapore Dollar (SGD)

Singapore Dollar (SGD)

Indian Rupee (INR)

Indian Rupee (INR)

Japanese Yen (JPY)

Japanese Yen (JPY)

Canadian Dollar (CAD)

Canadian Dollar (CAD)

South Korea Won (KRW)

South Korea Won (KRW)

Chinese Renmimbi (CNY)

Chinese Renmimbi (CNY)

Brazilian Real (BRL)

Brazilian Real (BRL)

Copper

Copper

Platinum

Platinum

Palladium

Palladium

Copper

Copper

Interest expense

Interest expense

t

t

ozt

ozt

ozt

ozt

t

t

Derivatives

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Internal policy for managing derivative cash flows, time period

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

'

Reclassification of unrealized net gain (loss) on foreign exchange forward contracts from AOCL to income over the next year

$4,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notional percent of foreign currency derivatives

94.00%

95.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notional amount for commodities

'

'

98,000,000

110,000,000

170,000,000

227,000,000

32,000,000

28,000,000

'

3,000,000

3,118,000,000

1,943,000,000

1,357,000,000

384,000,000

14,000,000

59,000,000

21,855,000,000

35,266,000,000

331,000,000

45,000,000

79,000,000

'

'

'

24,000,000

61,000,000

71,000,000

16,000,000

10,000,000

'

'

'

'

'

Reclassification of unrealized net gain (loss) from AOCL to income over the next year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-4,000,000

'

'

'

'

'

'

'

'

'

'

'

Non-monetary notional amount (in units)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

3,025

[1]

41,403

[2]

45,126

[2]

21,790

[2]

14,855

[2]

5,421

[1]

4,100

[1]

'

'

'

Average cap price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,639

8,196

'

'

'

Average floor price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,978

7,005

'

'

'

Amount of hedged item

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000,000

'

'

Fixed rate on debt issue, due in 2028 (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.13%

'

'

Basis of variable rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'LIBOR

'

'

Gain/(Loss) on Swaps

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-39,000,000

6,000,000

Gain/(Loss) on Borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$39,000,000

($6,000,000)

[1]

A metric ton is a measurement of mass equal to 1,000 kilograms.

[2]

A troy ounce is a measurement of mass equal to approximately 31 grams.

DERIVATIVES_Details_2

DERIVATIVES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Derivatives in Cash Flow Hedging Relationships	'	'
Amount of Gain/(Loss) Recognized in AOCL on Derivative (Effective Portion)	($6)	$16
Amount of Gain/(Loss) Reclassified from AOCL into Income (Effective Portion)	-3	-11
Net sales | Foreign currency forward contracts	'	'
Derivatives in Cash Flow Hedging Relationships	'	'
Amount of Gain/(Loss) Recognized in AOCL on Derivative (Effective Portion)	1	8
Amount of Gain/(Loss) Reclassified from AOCL into Income (Effective Portion)	-2	-2
Cost of sales | Foreign currency forward contracts	'	'
Derivatives Not Designated as Hedging Instruments	'	'
Amount of Gain/(Loss) Recognized in Income on Derivatives	-1	-4
Cost of sales | Commodity swap contracts	'	'
Derivatives in Cash Flow Hedging Relationships	'	'
Amount of Gain/(Loss) Recognized in AOCL on Derivative (Effective Portion)	-7	8
Amount of Gain/(Loss) Reclassified from AOCL into Income (Effective Portion)	-1	-9
Cost of sales | Commodity zero cost collars	'	'
Derivatives Not Designated as Hedging Instruments	'	'
Amount of Gain/(Loss) Recognized in Income on Price Risk Derivatives	-2	1
Other income (expense), net | Foreign currency forward contracts	'	'
Derivatives Not Designated as Hedging Instruments	'	'
Amount of Gain/(Loss) Recognized in Income on Derivatives	$3	$11

DERIVATIVES_Details_3

DERIVATIVES (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Derivatives, Fair Value	'	'
Derivative assets	$60	$93
Derivative liabilities	10	3
Derivative net asset position	53	'
Derivative net liability position	3	'
Derivatives designated as hedging instruments	'	'
Derivatives, Fair Value	'	'
Derivative assets	54	91
Derivative liabilities	5	2
Derivatives designated as hedging instruments | Interest rate contracts | Other assets	'	'
Derivatives, Fair Value	'	'
Derivative assets	49	88
Derivatives designated as hedging instruments | Commodity swap contracts | Prepaid expenses and other current assets	'	'
Derivatives, Fair Value	'	'
Derivative assets	'	1
Derivatives designated as hedging instruments | Commodity swap contracts | Other accrued expenses	'	'
Derivatives, Fair Value	'	'
Derivative liabilities	5	2
Derivatives designated as hedging instruments | Foreign currency forward contracts | Prepaid expenses and other current assets	'	'
Derivatives, Fair Value	'	'
Derivative assets	5	2
Derivatives not designated as hedging instruments	'	'
Derivatives, Fair Value	'	'
Derivative assets	6	2
Derivative liabilities	5	1
Derivatives not designated as hedging instruments | Foreign currency forward contracts | Prepaid expenses and other current assets	'	'
Derivatives, Fair Value	'	'
Derivative assets	6	1
Derivatives not designated as hedging instruments | Foreign currency forward contracts | Other accrued expenses	'	'
Derivatives, Fair Value	'	'
Derivative liabilities	5	'
Derivatives not designated as hedging instruments | Commodity zero cost collars | Other assets	'	'
Derivatives, Fair Value	'	'
Derivative assets	'	1
Derivatives not designated as hedging instruments | Commodity zero cost collars | Other accrued expenses	'	'
Derivatives, Fair Value	'	'
Derivative liabilities	'	$1

OPERATING_SEGMENTS_Details

OPERATING SEGMENTS (Details) (USD $)

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Oct. 31, 2011

Jul. 01, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 31, 2013

31-May-13

Jul. 31, 2012

Dec. 31, 2012

Jun. 26, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Cummins Northwest LLC

Cummins Rocky Mountain LLC

Cummins Central Power LLC

Cummins Central Power LLC

Exhaust business

Light-duty filtration business

Engine

Engine

Engine

Components

Components

Components

Power Generation

Power Generation

Power Generation

Distribution

Distribution

Distribution

Distribution

Distribution

Distribution

Non-segment items, unallocated corporate expenses

Non-segment items, unallocated corporate expenses

Non-segment items, unallocated corporate expenses

Non-segment items, unallocated corporate expenses

Non-segment items, unallocated corporate expenses

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Intersegment Eliminations

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Reportable Segment

Cummins Northwest LLC

Cummins Rocky Mountain LLC

Cummins Central Power LLC

Exhaust business

Light-duty filtration business

Engine

Engine

Engine

Components

Components

Components

Power Generation

Power Generation

Power Generation

Distribution

Distribution

Distribution

Non-segment items

Non-segment items

Non-segment items

Engine

Engine

Engine

Components

Components

Components

Power Generation

Power Generation

Power Generation

Distribution

Distribution

Distribution

Non-segment items

Non-segment items

Non-segment items

Operating results:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total sales

'

'

$17,301

[1]

$17,334

[1]

$18,048

[1]

'

'

'

$115

'

'

$8,270

$9,101

$9,649

$3,151

$2,809

$2,886

$2,154

$2,163

$2,492

$3,726

$3,261

$3,021

'

'

'

'

'

'

'

'

$1,743

$1,632

$1,658

$1,191

$1,203

$1,177

$877

$1,105

$1,006

$23

$16

$23

($3,834)

[2]

($3,956)

[2]

($3,864)

[2]

$17,301

$17,334

$18,048

$10,013

$10,733

$11,307

$4,342

$4,012

$4,063

$3,031

$3,268

$3,498

$3,749

$3,277

$3,044

($3,834)

[2]

($3,956)

[2]

($3,864)

[2]

Depreciation and amortization

'

'

405

[3]

355

[3]

321

[3]

'

'

'

'

'

'

205

[3]

192

[3]

181

[3]

96

[3]

82

[3]

73

[3]

50

[3]

47

[3]

42

[3]

54

[3]

34

[3]

25

[3]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Research, development and engineering expenses

'

'

713

728

629

'

'

'

'

'

'

416

433

397

218

213

175

73

76

54

6

6

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity, royalty and interest income from investees

'

'

361

384

416

'

'

'

'

'

'

136

127

166

28

29

31

32

40

47

165

188

172

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest income

'

'

27

25

34

'

'

'

'

'

'

16

11

18

3

3

5

6

9

8

2

2

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Segment EBIT

'

'

2,160

2,303

[4]

2,715

'

'

'

'

'

'

1,041

1,248

[4]

1,384

527

426

[4]

470

218

285

[4]

373

388

[5]

369

[4],[5]

386

'

'

'

-14

[2]

-25

[2],[4]

102

[2]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Less: Interest expense

'

'

41

32

44

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

INCOME BEFORE INCOME TAXES

'

'

2,119

2,271

2,671

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net assets for operating segments

'

'

9,646

8,177

7,304

'

'

'

'

'

'

4,323

3,373

3,167

1,885

1,830

1,467

1,801

1,582

1,547

1,637

1,392

1,123

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investments and advances to equity investees

'

'

931

897

838

'

'

'

'

'

'

419

401

398

140

127

123

110

88

79

262

281

238

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Capital expenditures

'

'

676

690

622

'

'

'

'

'

'

372

399

339

141

134

141

106

95

87

57

62

55

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on sale of business

'

6

'

6

121

'

'

'

'

68

53

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6

'

68

53

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

After-tax gain on sale of business

'

4

'

'

'

'

'

'

'

37

33

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4

'

37

33

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reserve for legal matters before tax

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reserve for legal matters after tax

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on insurance recovery, pre-tax

38

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

38

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on insurance recovery, after-tax

24

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

24

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restructuring and other charges

'

'

'

'

'

'

'

'

'

'

'

'

20

'

'

6

'

'

12

'

'

14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain (loss) from revaluation of pre-existing ownership interest in the acquiree company

'

'

12

7

'

7

5

7

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7

5

7

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liabilities deducted in arriving at net assets

'

'

5,103

4,913

4,832

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Pension and other postretirement benefit adjustments excluded from net assets

'

'

-346

-977

-928

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred tax assets not allocated to segments

'

'

292

410

435

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt-related costs not allocated to segments

'

'

33

25

25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total assets

'

'

$14,728

$12,548

$11,668

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.

[2]

Includes intersegment sales and profit in inventory eliminations and unallocated corporate expenses. There were no significant unallocated corporate expenses for the year ended December 31, 2013. The year ended December 31, 2012, included a $6 million gain ($4 million after-tax) related to adjustments from our 2011 divestitures and a $20 million charge ($12 million after-tax) related to legal matters. The year ended December 31, 2011, included a $68 million gain ($37 million after-tax) and a $53 million gain ($33 million after-tax) related to the Component segment sales of certain assets and liabilities from our exhaust and light-duty filtration businesses, respectively, and a $38 million gain ($24 million after-tax) related to the insurance settlement regarding the June 2008 flood in Southern Indiana. The gains and losses have been excluded from segment results as they were not considered in our evaluation of operating results for the years ended December 31, 2012 and 2011.

[3]

Depreciation and amortization as shown on a segment basis excludes the amortization of debt discount and deferred costs that are included in the Consolidated Statements of Income as "Interest expense."

[4]

Segment EBIT included restructuring and other charges for each business segment of $20 million (Engine), $6 million (Components), $12 million (Power Generation) and $14 million (Distribution). See NOTE 19, "RESTRUCTURING AND OTHER CHARGES," for additional detail.

[5]

Distribution segment EBIT for the year ended December 31, 2013, included a $7 million gain and $5 million gain for the fair value adjustment resulting from the acquisitions of a controlling interest in Northwest and Rocky Mountain, respectively. Distribution segment EBIT for the year ended December 31, 2012, included a $7 million gain on the fair value adjustment resulting from the acquisition of a controlling interest in Central Power. See NOTE 2, "ACQUISITIONS AND DIVESTITURES," for additional detail.

OPERATING_SEGMENTS_Details_2

OPERATING SEGMENTS (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Segment reporting	'		'		'
NET SALES	$17,301	[1]	$17,334	[1]	$18,048	[1]
Total long-lived assets	4,624		4,290		3,862
United States	'		'		'
Segment reporting	'		'		'
NET SALES	8,382		8,107		7,354
Total long-lived assets	2,606		2,440		2,218
China	'		'		'
Segment reporting	'		'		'
NET SALES	1,194		1,056		1,452
Total long-lived assets	646		589		520
Brazil	'		'		'
Segment reporting	'		'		'
NET SALES	882		798		1,286
Total long-lived assets	172		170		151
India	'		'		'
Segment reporting	'		'		'
NET SALES	630		757		859
Total long-lived assets	330		243		203
Mexico	'		'		'
Segment reporting	'		'		'
NET SALES	556		692		631
Total long-lived assets	87		77		72
United Kingdom	'		'		'
Segment reporting	'		'		'
NET SALES	453		660		727
Total long-lived assets	319		339		318
Canada	'		'		'
Segment reporting	'		'		'
NET SALES	655		642		653
Total long-lived assets	68		69		64
Other foreign countries	'		'		'
Segment reporting	'		'		'
NET SALES	4,549		4,622		5,086
Total long-lived assets	34		33		32
Netherlands	'		'		'
Segment reporting	'		'		'
Total long-lived assets	138		130		111
Germany	'		'		'
Segment reporting	'		'		'
Total long-lived assets	69		49		47
Korea	'		'		'
Segment reporting	'		'		'
Total long-lived assets	37		37		27
Turkey	'		'		'
Segment reporting	'		'		'
Total long-lived assets	28		29		19
Romania	'		'		'
Segment reporting	'		'		'
Total long-lived assets	27		15		10
Australia	'		'		'
Segment reporting	'		'		'
Total long-lived assets	18		25		34
Singapore	'		'		'
Segment reporting	'		'		'
Total long-lived assets	17		16		9
United Arab Emirates	'		'		'
Segment reporting	'		'		'
Total long-lived assets	15		16		14
France	'		'		'
Segment reporting	'		'		'
Total long-lived assets	$13		$13		$13
[1]	Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.

OPERATING_SEGMENTS_Details_3

OPERATING SEGMENTS (Details 3) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Concentration of risk	'		'		'
NET SALES	$17,301	[1]	$17,334	[1]	$18,048	[1]
Sales | PACCAR Inc.	'		'		'
Concentration of risk	'		'		'
NET SALES	$2,085		$2,232		$2,144
Percentage of consolidated net sales	12.00%		13.00%		12.00%
[1]	Includes sales to nonconsolidated equity investees of $2,319 million, $2,427 million and $2,594 million for the years ended December 31, 2013, 2012 and 2011, respectively.

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (Subsequent event, Cummins Mid-South LLC, USD $)	0 Months Ended
	Feb. 15, 2014
Subsequent event | Cummins Mid-South LLC	'
Subsequent event	'
Additional interest acquired (as a percent)	62.20%
Cash paid for business acquisition	$46,000,000
Payments to Acquire Businesses Liabilities Paid	61,000,000
Consideration transferred	107,000,000
Gain on remeasurement of pre-existing ownership interest	$6,000,000