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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020		Mar. 31, 2019
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	$ 129		$ 92
Beijing Foton Cummins Engine Company
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	17		21
Chongqing Cummins Engine Company, Ltd.
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	9		12
Dongfeng Cummins Engine Company Ltd
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	8		14
All other manufacturers
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	55	[1]	27
Komatsu Cummins Chile, Ltda. (Distribution)
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	10		6
All other distributors
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	0		(1)
Cummin's Share of Equity Earnings
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	99		79
Royalty and interest income
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees	$ 30		$ 13
[1] (1) Includes $37 million in adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Changes) passed in March 2020. See NOTE 6, "INCOME TAXES" for additional information on India Tax Law Changes.

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