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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 2021
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | NOTE 16. ACCUMULATED OTHER COMPREHENSIVE LOSS Following are the changes in accumulated other comprehensive income (loss) by component:
In millions |  | Change in pensions and other postretirement defined benefit plans |  | Foreign currency translation adjustment |  |  |  | Unrealized gain (loss) on derivatives |  |  | Total attributable to Cummins Inc. |  | Noncontrolling interests |  | Total
Balance at December 31, 2018 |  | $ | (671) |  |  | $ | (1,138) |  |  |  |  | $ | 2 |  |  |  | $ | (1,807) |  |  |  |  |
Other comprehensive income before reclassifications |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Before-tax amount |  | (106) |  |  | (153) |  |  |  |  | (12) |  |  |  | (271) |  |  | $ | (5) |  |  | $ | (276) |
Tax benefit |  | 16 |  |  | 6 |  |  |  |  | 5 |  |  |  | 27 |  |  | — |  |  | 27 |
After-tax amount |  | (90) |  |  | (147) |  |  |  |  | (7) |  |  |  | (244) |  |  | (5) |  |  | (249) |
Amounts reclassified from accumulated other comprehensive income(1) |  | 27 |  |  | — |  |  |  |  | (4) |  |  |  | 23 |  |  | — |  |  | 23 |
Net current period other comprehensive loss |  | (63) |  |  | (147) |  |  |  |  | (11) |  |  |  | (221) |  |  | $ | (5) |  |  | $ | (226) |
Balance at December 31, 2019 |  | $ | (734) |  |  | $ | (1,285) |  |  |  |  | $ | (9) |  |  |  | $ | (2,028) |  |  |  |  |
Other comprehensive income before reclassifications |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Before-tax amount |  | (92) |  |  | 73 |  |  |  |  | (41) |  |  |  | (60) |  |  | $ | (10) |  |  | $ | (70) |
Tax benefit |  | 26 |  |  | 8 |  |  |  |  | 9 |  |  |  | 43 |  |  | — |  |  | 43 |
After-tax amount |  | (66) |  |  | 81 |  |  |  |  | (32) |  |  |  | (17) |  |  | (10) |  |  | (27) |
Amounts reclassified from accumulated other comprehensive income(1) |  | 65 |  |  | — |  |  |  |  | (2) |  |  |  | 63 |  |  | — |  |  | 63 |
Net current period other comprehensive (loss) income |  | (1) |  |  | 81 |  |  |  |  | (34) |  |  |  | 46 |  |  | $ | (10) |  |  | $ | 36 |
Balance at December 31, 2020 |  | $ | (735) |  |  | $ | (1,204) |  |  |  |  | $ | (43) |  |  |  | $ | (1,982) |  |  |  |  |
Other comprehensive income before reclassifications |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Before-tax amount |  | 425 |  |  | (5) |  |  |  |  | 38 |  |  |  | 458 |  |  | $ | (5) |  |  | $ | 453 |
Tax (expense) benefit |  | (103) |  |  | 1 |  |  |  |  | (12) |  |  |  | (114) |  |  | — |  |  | (114) |
After-tax amount |  | 322 |  |  | (4) |  |  |  |  | 26 |  |  |  | 344 |  |  | (5) |  |  | 339 |
Amounts reclassified from accumulated other comprehensive income(1) |  | 67 |  |  | — |  |  |  |  | — |  |  |  | 67 |  |  | — |  |  | 67 |
Net current period other comprehensive income (loss) |  | 389 |  |  | (4) |  |  |  |  | 26 |  |  |  | 411 |  |  | $ | (5) |  |  | $ | 406 |
Balance at December 31, 2021 |  | $ | (346) |  |  | $ | (1,208) |  |  |  |  | $ | (17) |  |  |  | $ | (1,571) |  |  |  |  |
(1) Amounts are net of tax. Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: 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(21)) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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