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CONDENSED CONSOLIDATED STATEMENTS OF NET INCOME - USD ($) shares in Millions, $ in Millions | 3 Months Ended
--- | ---
Mar. 29, 2020 | Mar. 31, 2019
Income Statement [Abstract] |  |  |
NET SALES (a) (Note 3) | [1] | $ 5,011 | $ 6,004
Cost of sales |  | 3,717 | 4,472
GROSS MARGIN |  | 1,294 | 1,532
OPERATING EXPENSES AND INCOME |  |  |
Selling, general and administrative expenses |  | 546 | 593
Research, development and engineering expenses |  | 238 | 237
Income (Loss) from Equity Method Investments |  | 129 | 92
Other operating (expense) income, net |  | (5) | 5
OPERATING INCOME |  | 634 | 799
Interest income | [2] | 7 | 12
Interest expense |  | 23 | 32
Other income, net |  | 37 | 66
INCOME BEFORE INCOME TAXES |  | 655 | 845
Income Tax Expense (Benefit) |  | 127 | 176
CONSOLIDATED NET INCOME |  | 528 | 669
Less: Net income attributable to noncontrolling interests |  | 17 | 6
NET INCOME ATTRIBUTABLE TO CUMMINS INC. |  | $ 511 | $ 663
EARNINGS PER COMMON SHARE ATTRIBUTABLE TO CUMMINS INC. |  |  |
Basic (in dollars per share) |  | $ 3.42 | $ 4.22
Diluted (in dollars per share) |  | $ 3.41 | $ 4.20
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING |  |  |
Basic (in shares) |  | 149.3 | 157.2
Dilutive effect of stock compensation awards (in shares) |  | 0.4 | 0.5
Diluted (in shares) |  | 149.7 | 157.7
Sales to nonconsolidated equity investees |  | $ 257 | $ 285
[1] | (a) Includes sales to nonconsolidated equity investees of $257 million and $285 million for the three months ended March 29, 2020 and March 31, 2019, respectively.
[2] | (2) "Interest income" is managed at the corporate level and allocated to each operating segment.

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- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1505-109256 + Details
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- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1448-109256 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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