Cummins (CMI)

Company ID: 162 | CIK: 0000026172
10-Q view:
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Segments are charted by their disclosed metrics (revenue, segment profit, etc.). Each line is a single segment. Reconciliation/corporate items are excluded. Major customers are shown as a percentage of revenue. Operational KPIs are grouped by metric concept; sub-metrics appear as separate lines.

Geographic Segments

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Business Unit / Product Segments

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Major Customers (% of Revenue)

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Operational KPIs

Long-term contract backlog (backlog)

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North America service locations (branches)

Common stockholders (customers)

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Warranty provision rate (defect_rate)

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Headcount (headcount)

Order book (order_book)

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Orders received (orders_received)

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Available liquidity (other)

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Base warranty provision (other)

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Base warranty provision rate (other)

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Certified dealer locations (other)

Class A motorhome diesel engine market share (other)

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Class A motorhome diesel engine share (other)

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Class A motorhome market share (other)

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Class A recreational vehicle market share (other)

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Common Stock Outstanding (other)

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Common shares outstanding (other)

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Common shares repurchased (other)

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Common stock outstanding (other)

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Common stock repurchased (other)

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Company-owned distributors (other)

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Company-owned distributorships (other)

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Components segment sales by business (other)

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Countries and territories served (other)

Countries served (other)

Cumulative engine miles (other)

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Cumulative miles of service (other)

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Current ratio (other)

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Days payable outstanding (other)

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Days sales in receivables (other)

Days sales outstanding (other)

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Days' payable outstanding (other)

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Days' sales in receivables (other)

Dealer locations (other)

Dealers (other)

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Debt to capital ratio (other)

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Debt to total capital (other)

Diesel penetration of Class A motorhomes (other)

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Distribution network locations (other)

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Distribution sales by product (other)

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Distribution sales by region (other)

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Distribution segment locations (other)

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Distribution territories (other)

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Distributor locations (other)

Distributors (other)

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EPA-certified engines in service (other)

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Effective tax rate (other)

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Emission compliance credits (other)

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Employees retired early (other)

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Engine sales by market (other)

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Engine segment sales by market (other)

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GHG emission compliance credits (other)

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Heavy-duty engine market share (other)

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Heavy-duty truck demand change (other)

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Heavy-duty truck engine market share (other)

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Heavy-duty truck market sales (other)

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Heavy-duty truck market share (other)

Heavy-duty truck market units (other)

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Heavy-duty truck market volume (other)

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Heavy-duty truck production (other)

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Independent dealer locations (other)

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Independent dealers (other)

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Independent distributors (other)

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Industrial engine shipments (other)

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Interest coverage ratio (other)

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International sales as percent of net sales (other)

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International sales mix (other)

International sales share (other)

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International share of net sales (other)

Inventory turnover (other)

Joint venture distributors (other)

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Leverage ratio (other)

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Marine engine shipments (other)

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Market demand growth (other)

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Market share (other)

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Medium-duty engine market share (other)

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Medium-duty truck engine market share (other)

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Medium-duty truck shipments change (other)

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Mexico heavy-duty truck engine market share (other)

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Mexico heavy-duty truck market share (other)

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Midrange engine market share (other)

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Midrange truck engine market share (other)

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New engine introductions (other)

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Non-U.S. share of net sales (other)

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North America engine unit sales change (other)

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North America heavy-duty unit sales change (other)

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North America medium-duty truck shipments change (other)

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North American heavy-duty truck market volume (other)

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North American heavy-duty truck retail sales (other)

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North American service locations (other)

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Number of Reportable Segments (other)

On-highway sales mix (other)

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On-highway sales share (other)

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On-highway share of Engine sales (other)

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On-highway share of engine sales (other)

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Owned distributorship locations (other)

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Pension contribution rate (other)

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Pension investment return (other)

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Pension plan funded status (other)

Pension plan investment return (other)

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Pension trust investment return (other)

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Power Generation engine shipments (other)

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Power Generation sales by business (other)

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Power generation engine shipments (other)

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Power generation unit shipments (other)

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Product coverage expense (other)

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Product coverage expense ratio (other)

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Product coverage liability (other)

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Recreational vehicle generator set market share (other)

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Recreational vehicle market share (other)

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Research and development expenditures (other)

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Research and development expense (other)

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Research and engineering expenditures (other)

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Restructuring accrual balance (other)

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Restructuring terminations (other)

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Restructuring terminations completed (other)

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Service locations (other)

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Service locations in North America (other)

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Share repurchases (other)

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Shares Outstanding (other)

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Shares outstanding (other)

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Shares repurchased (other)

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Single-sourced parts (other)

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Sites with Y2K issues (other)

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Sites with outstanding Year 2000 issues (other)

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Technical centers (other)

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Total debt as percent of total capital (other)

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Total debt to capital (other)

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Total debt to total capital (other)

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Total warranty accrual (other)

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UK truck engine market share (other)

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Unconsolidated North American distributors (other)

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Warranty expense (other)

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Warranty expense ratio (other)

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Warranty provision (other)

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Warranty provision as percent of sales (other)

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Warranty provision rate (other)

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Wholly-owned distributors (other)

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Working capital (other)

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Year 2000 program cost incurred (other)

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Power generation units shipped (production_volume)

Distribution locations (properties)

Revenue, Remaining Performance Obligation, Amount (rpo)

Manufacturing floor space (square_footage)

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Dealer locations (stores)

Light-duty automotive engine shipments (units_shipped)

Human capital disclosures. Workforce totals and demographics are point-in-time. Flow metrics use the year-to-date period for 10-Q and full year for 10-K. Workforce actions (RIFs, restructurings, acquisition-related changes) are listed in the table at the bottom.

Workforce Totals

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Demographics

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Workforce Breakdowns

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HCM Metrics — Point-in-Time

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HCM Metrics — Flow (Annual / YTD)

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Workforce Actions

Period EndTypeStatusAffected% WorkforceAnnouncedExpected CompletionGeographySegment / FunctionChargeSourceNote
2026-06-30divestiture_reductioncompleted2026-03-31Accelera — low pressure fuel cell businessUSD 199 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of the low pressure fuel cell business to a customer, with cancellation of future commitments and resolution of claims, produced a net payment of $175 million and a net charge of $199 million recorded in other operating expense, net. No employee or headcount impact is disclosed in the filing.
2025-12-31restructuringcompleted2025-09-30GlobalAcceleraUSD 240 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Third-quarter 2025 triggering event: full write-off of electrolyzer goodwill ($210M) plus a $30M excess and obsolete inventory write-down, driven by deteriorating hydrogen/electrolyzer markets and reduced government incentives. Exact announcement date not disclosed; quarter-end used as proxy. No employee count disclosed.
2025-12-31restructuringin_progress2025-12-31GlobalAcceleraUSD 218 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2025 strategic review concluded the company intends to stop new commercial activity in the electrolyzer space, subject to local information and consultation requirements; existing customer commitments to be fulfilled. Charges comprise inventory write-downs, intangible and fixed asset impairments, lease impairments, $34M contract terminations and approximately $13M severance. Severance portion of the $218M charge is the only employee-related amount quantified; no headcount affected is disclosed. Exact announcement date not disclosed; quarter-end used as proxy. Combined with the Q3 action, total 2025 Accelera charges were $458M.
2025-12-31restructuringcompleted2025-09-302025-12-31GlobalAcceleraUSD 218 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2025 strategic review of electrolyzer business. Charges include inventory write-downs, intangible and fixed asset impairments, lease impairments, contract terminations and severance. Employee count not explicitly disclosed.
2025-12-31restructuringcompleted2025-06-302025-09-30GlobalAcceleraUSD 240 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Third quarter 2025 actions due to deteriorating electrolyzer markets. Charges include full impairment of goodwill and inventory write-offs. Employee count not explicitly disclosed.
2024-12-31restructuringin_progress2024-10-01GlobalAcceleraUSD 312 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Q4 2024 strategic review to consolidate manufacturing, refocus development and reduce investment as zero-emission adoption slows. Total charges $312M, of which $107M inventory write-downs, $84M intangible impairment, $61M fixed asset impairment, $17M equity investee impairment, $7M severance, $36M other. No employee count disclosed; severance relates to approximately $7M. Announcement date approximated to the quarter (Q4 2024) as no specific date is given.
2024-12-31divestiture_reductioncompleted2024-03-182024-03-18GlobalComponents (Atmus Filtration Technologies)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Completed tax-free split-off of remaining 80.5% ownership of Atmus on 2024-03-18; 5.6M Cummins shares retired and a ~$1.3B non-taxable gain recognized. Headcount removed through the disposition is not disclosed.
2024-12-31acquisition_additioncompleted2024-02-162024-02-16Not disclosedNot disclosedbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		100% acquisition of Engendren Corporation completed 2024-02-16 for $65M total purchase consideration ($33M goodwill, $8M intangibles). Headcount added is not disclosed.
2024-12-31restructuringcompleted2024-10-012024-12-31GlobalAcceleraUSD 312 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2024 strategic review resulted in charges for inventory write-downs, intangible and fixed asset impairments, joint venture impairments, and severance. Employee count not explicitly disclosed.
2023-12-31voluntary_separationcompletedNot specifiedCorporate / cross-segmentUSD 21 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Filer reports voluntary retirement and voluntary separation charges of $21 million for the year ended December 31, 2023, recorded within intersegment eliminations and other; no employee count or program timeline disclosed.
2023-12-31divestiture_reductionannounced2023-05-30GlobalComponents — Atmus filtration businessItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Atmus IPO completed 2023-05-30 with 19.5 percent of shares exchanged; Cummins retains 80.5 percent and intends a tax-free split-off. No headcount impact quantified.
2023-12-31acquisition_additioncompleted2023-10-022023-10-02United States and EuropeComponents — emission solutionsUSD 210 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchase of Faurecia's U.S. and Europe commercial vehicle exhaust business from Forvia Group; purchase price $210 million. No headcount disclosed.
2023-12-31acquisition_additioncompleted2023-04-032023-04-03MexicoEngine segmentUSD 143 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Teksid Hierro de Mexico and Teksid, Inc. from Stellantis N.V. for approximately $143 million; cast iron foundry in Monclova, Mexico. No headcount disclosed.
2023-09-30acquisition_additioncompleted2023-04-032023-04-03MexicoEngineUSD 143 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of Teksid Hierro de Mexico and Teksid, Inc.; headcount added not disclosed. Consideration includes $32M settlement of accounts payable.
2023-09-30acquisition_additioncompleted2023-06-292023-06-29AcceleraUSD 335 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of remaining 19% minority interest in Hydrogenics Corporation; headcount added not disclosed. Funded partly via non-interest-bearing promissory notes.
2023-09-30acquisition_additionannounced2023-10-022023-10-02United States and EuropeComponentssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of Faurecia's U.S. and Europe commercial vehicle exhaust business from Forvia Group for approximately €199 million; headcount added not disclosed. Initial purchase accounting incomplete.
2023-06-30acquisition_additioncompleted2023-04-032023-04-03MexicoEngine segment — cast iron foundry (Monclova)USD 150 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of Teksid MX and Teksid Inc. from Stellantis for ~$150M; no headcount disclosed. ~$90M allocated to PP&E.
2023-06-30acquisition_additioncompleted2023-06-292023-06-29GlobalAccelera / hydrogen (Hydrogenics Corporation)USD 335 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of 19% minority interest in Hydrogenics for $335M; equity transaction (already consolidated), no incremental headcount added to reported totals. No headcount disclosed.
2023-06-30acquisition_additionannounced2023-05-012023-12-31United States and EuropeComponents segment — emission solutionsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to acquire Faurecia's U.S. and Europe commercial vehicle exhaust business for ~€142M; expected close Q4 2023. No headcount disclosed.
2023-06-30divestiture_reductioncompleted2023-05-302023-05-30GlobalComponents segment — Atmus Filtration Technologiesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IPO of Atmus on NYSE; Cummins exchanged 19.5% (~16M shares at $19.50). Cummins retains 80.5% and continues consolidating, so no headcount removed from reported workforce. No headcount disclosed.
2022-12-31acquisition_additioncompleted10,0002022-08-032022-08-03GlobalComponents and New Powerbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		More than 10,000 employees added through 2022 acquisitions, principally Meritor (purchase price $2.9 billion); disclosed as a range, not an exact count
2022-12-31otherin_progress2022-03-17RussiaDistribution and all segments with direct Russian salesUSD 111 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Board indefinitely suspended Russian operations; charge comprises inventory write-downs, receivable reserves, joint venture impairment and other costs — no employee count disclosed; further charges possible
2022-12-31divestiture_reductionannounced2021-08GlobalComponents — Filtration businessItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Exploration of separating the filtration business into a stand-alone company; confidential registration statement filed 2022-04-20; no headcount impact quantified; 2022 separation-related costs of $81 million were consulting and transaction costs, not severance
2022-12-31acquisition_additioncompleted10,0002022-08-032022-08-03GlobalComponents, New PowerItem_1_Business
f5-10k / Qwen3.6-27B-Q8_0		Addition of more than 10,000 employees through acquisitions completed in 2022, primarily Meritor.
2022-09-30acquisition_additioncompleted2022-08-03GlobalComponents; New Powerbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Meritor acquisition closed 2022-08-03 for $2.9B; no employee headcount added disclosed
2022-09-30acquisition_additioncompleted2022-04-08GlobalComponentsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Jacobs Vehicle Systems acquisition closed 2022-04-08 for $346M; no employee headcount added disclosed
2022-09-30acquisition_additioncompleted2022-08-03GlobalComponents; New PowerUSD 2,861 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Meritor, Inc. completed. Headcount not disclosed. Purchase price $2.9 billion including debt.
2022-09-30acquisition_additioncompleted2022-04-08GlobalComponentsUSD 346 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Jacobs Vehicle Systems completed. Headcount not disclosed.
2022-09-30acquisition_additioncompleted2022-02-07GlobalEngineUSD 42 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Purchase of Westport Fuel System Inc.'s stake in Cummins Westport Joint Venture. Headcount not disclosed.
2022-09-30restructuringin_progress2022-03-17RussiaDistribution; Engine; Components; Power SystemsUSD 112 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Indefinite suspension of operations in Russia. YTD net charge of $112 million. Employee count affected not disclosed.
2022-06-30acquisition_additioncompleted2022-04-082022-04-08GlobalComponentsUSD 346 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Jacobs Vehicle Systems from Altra Industrial Motion Corp; purchase price $346M cash. Headcount added not disclosed.
2022-06-30acquisition_additioncompleted2022-02-212022-08-03GlobalComponents; New PowerUSD 3,000 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Meritor, Inc. acquisition completed August 3, 2022 for $3.0B including convertible debt; funded with $2.0B term loan and $1.3B commercial paper. Headcount added not disclosed.
2022-06-30acquisition_additioncompleted2022-02-072022-02-07GlobalEngineUSD 42 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of Westport Fuel System Inc.'s stake in Cummins Westport Joint Venture for $42M; Cummins became sole owner. Headcount added not disclosed.
2022-06-30divestiture_reductionannounced2022-04-20GlobalComponents (Filtration)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Confidential registration statement filed April 20, 2022 announcing intent to separate filtration business into a stand-alone company. Headcount impact not disclosed; $46M in separation-related costs recorded YTD.
2022-06-30otherin_progress2022-03-17RussiaDistribution; Engine; Components; Power SystemsUSD 111 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Board decided March 17, 2022 to indefinitely suspend Russian operations. $158M charge in Q1, $47M net recovery in Q2, net $111M YTD. Employee count affected not disclosed; $84M cash remains in Russia for employee, tax and contract obligations.
2021-12-31restructuringin_progressUSD -1,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2021-04-04restructuringin_progressGlobalManufacturing and DistributionMD&A
f5-10q / Qwen3.6-27B-Q8_0		Company may close or restructure certain manufacturing and distribution facilities, which could result in additional charges. No specific employee counts or charges disclosed for Q1 2021.
2020-12-31restructuringcompleted2,3002019-112020-06-28GlobalAll segments and corporate functionsUSD 119 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced November 2019; $119M charge ($90M after-tax) recorded in Q4 2019, prior fiscal year. Voluntary separations completed by 2019-12-31; involuntary separations completed 2020-06-28; $110M of cash payments made during 2020 with accrual balance of $1M at 2020-12-31. Charge split by segment in footnote (Engine $18M, Distribution $37M, Components $20M, Power Systems $12M, New Power $1, non-segment $31M) but employee counts not disaggregated.
2020-12-31restructuringcompleted2,3002019-11-012020-06-28GlobalAll SegmentsUSD 119 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Announced Nov 2019. Voluntary actions completed by Dec 31, 2019; involuntary actions completed by June 28, 2020. Charge of $119 million incurred in Q4 2019.
2020-12-31restructuringin_progressUSD -110,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2020-09-27restructuringcompleted2,3002019-112020-06-28GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced November 2019 in response to deteriorating global markets; approximately 2,300 employees affected via voluntary and involuntary separation programs. Charge of $119 million ($90 million after-tax) was recorded in Q4 2019, not in the current period. Voluntary actions completed by December 31, 2019; involuntary actions completed by June 28, 2020. Accrued restructuring balance was $10 million at September 27, 2020 after $100 million of cash payments and a $6 million change in estimate during the nine months then ended.
2020-09-27restructuringcompleted2,3002019-11-012020-06-28GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Announced in Nov 2019. Voluntary actions completed by Dec 31, 2019; involuntary actions completed by June 28, 2020. Accrual balance was $10 million at Sept 27, 2020.
2020-06-28restructuringcompleted2,3002019-112020-06-28GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced November 2019 in response to deteriorating global markets; charge was $90 million after-tax. Voluntary separations completed by 2019-12-31 and involuntary separations completed by 2020-06-28. $81 million of cash payments made in the six months ended 2020-06-28; $29 million accrual remained at quarter end, with $29 million of additional cash payments expected during the remainder of 2020.
2020-06-28restructuringcompleted2,3002019-11-012020-06-28GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Announced Nov 2019. Voluntary actions completed Dec 31, 2019; involuntary actions completed June 28, 2020. Total charge $119M ($90M after-tax). Accrual balance at June 28, 2020 was $29M.
2020-03-29restructuringcompleted2,3002019-112020-03-29GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced November 2019 in response to deteriorating global markets; charge was $119M ($90M after-tax) recorded in Q4 2019. Voluntary separations completed by 2019-12-31 and substantially all involuntary actions completed at 2020-03-29; $61M restructuring accrual remains with further cash payments expected during remainder of 2020.
2020-03-29plant_closurein_progress2020-03Global (China closures early in quarter; other regions from late March 2020)Office, manufacturing and distribution facilitiesMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		COVID-19-driven partial or full shutdowns of facilities to match reduced customer demand and governmental requirements; closures expanded and continued into April 2020. No employee counts or associated charges disclosed; China plants reopened in late March 2020.
2020-03-29restructuringcompleted2,3002019-11-012020-03-29GlobalGlobal workforceUSD 119 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Announced Nov 2019. Voluntary actions completed by Dec 31, 2019; substantially all involuntary actions completed by Mar 29, 2020. Charge incurred in Q4 2019.
2019-12-31restructuringin_progress2,3002019-112020-03-31GlobalAll segments and corporate functionsUSD 119 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Voluntary and involuntary separation programs; charge of $119M ($90M after-tax) recorded in Q4 2019. Charge by segment: Engine $18M, Distribution $37M, Components $20M, Power Systems $12M, New Power $1M, non-segment $31M; employee counts not broken out by segment. Voluntary actions completed by 2019-12-31; majority of involuntary actions executed before 2020-01-31. $116M cash severance expected in 2020; annualized savings of $250M-$300M targeted.
2019-12-31acquisition_additioncompleted2019-09-09New PowerUSD 235 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired 81% interest in Hydrogenics Corporation for total consideration of $235M; 19% noncontrolling interest retained by L'Air Liquide. Headcount added through the acquisition is not disclosed.
2019-12-31restructuringin_progress2,3002019-11-012020-03-31GlobalAll segmentsUSD 119 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Announced Nov 2019; voluntary actions completed by Dec 31, 2019; majority of involuntary actions executed prior to Jan 31, 2020. Charge of $119 million ($90 million after-tax).
2019-12-31restructuringin_progress2,300restructuring_footnote
f5-10k / no-ai-xblr
2019-09-29voluntary_separationannounced2019-10United StatesMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Voluntary retirement program for eligible U.S. employees initiated in October 2019, after quarter end; costs to be recognized in Q4 2019. No employee count or charge amount disclosed.
2019-09-29acquisition_additioncompleted2019-09-092019-09-09Electrified Powerbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of 81% interest in Hydrogenics Corporation for $235 million consideration; headcount added not disclosed.
2019-09-29voluntary_separationannounced2019-10-01United Statessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Voluntary retirement program initiated in October 2019 for eligible U.S. employees; costs to be recognized in Q4 2019.
2019-06-30acquisition_additionannounced2019-062019-09-30Electrified Power / fuel cell systemsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire Hydrogenics Corporation at ~$290M enterprise value; no employee count disclosed. Closing contingent on Hydrogenics shareholder approval, expected Q3 2019.
2018-12-31acquisition_additioncompleted2018-01-312018-01-31Not disclosedElectrified Powerbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchase of Johnson Matthey Battery Systems Ltd., a high-voltage automotive battery systems designer; total purchase consideration $9 million. Acquired headcount not disclosed.
2018-12-31acquisition_additioncompleted2018-08-152018-08-15United StatesElectrified Powerbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchase of Efficient Drivetrains, Inc.; total purchase consideration $64 million, goodwill $49 million, prior-year net sales $3 million. Acquired headcount not disclosed.
2018-09-30acquisition_additioncompleted2018-08-15United StatesElectrified PowerUSD 65 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired all outstanding stock of Efficient Drivetrains, Inc. for $65 million cash; purchase price largely assigned to goodwill and intangibles. No headcount added disclosed.
2018-09-30acquisition_additioncompleted2018-08-15Electrified PowerUSD 65 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired Efficient Drivetrains, Inc. for $65 million. Headcount not disclosed.
2017-12-31acquisition_additioncompleted2017-07-312017-07-31North AmericaComponentsUSD 600 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		50% interest purchased for $600M cash; consolidated in Components segment. Headcount added not disclosed.
2017-12-31acquisition_additioncompleted2017-11-012017-11-01United StatesElectrified Power (not yet assigned to a reportable segment at year-end)USD 68 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Lithium-ion battery designer acquired for $68M total purchase consideration. Headcount added not disclosed.
2016-12-31restructuringcompleted1,9002016-12-31WorldwidePower Systems, Distribution, Engine, Components and Corporaterestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q4 2015 (approx. 1,900 reductions, incl. ~370 voluntary retirements); $90M charge ($61M after-tax) recorded in 2015. FY2016 activity: $58M of cash payments made and substantially all terminations complete at December 31, 2016; accrual balance $1M.
2016-12-31acquisition_additioncompleted2016-10-042016-10-04United StatesDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50% interest in Cummins Pacific LLC (total purchase consideration $99M); newly consolidated as a business combination. Prior-year net sales of $391M; headcount added not disclosed.
2016-12-31acquisition_additioncompleted2016-12-052016-12-05ChinaComponents (Turbo technologies)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchased remaining 45% interest in Wuxi Cummins Turbo Technologies Co. Ltd. for $86M, accounted for as an equity transaction in an already-consolidated subsidiary; no incremental headcount added. Noncontrolling interest balance reduced to zero.
2016-12-31acquisition_additioncompleted2016-01-012016-01-01United StatesDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired additional 35% interest in Cummins Northeast LLC for $12M, accounted for as an equity transaction; headcount added not disclosed.
2016-12-31divestiture_reductioncompleted2016-12-31Middle EastPower Systemsother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		In Q4 2016 sold remaining 49% interest in Cummins Olayan Energy for $61M (gain of $17M recognized). Unconsolidated equity investee, so no impact on consolidated headcount; employees affected not disclosed.
2016-12-31restructuringcompleted1,9002015-10-012016-12-31WorldwideAll segmentsUSD 90 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Actions executed in Q4 2015 in response to market deterioration. Included voluntary and involuntary separations. Substantially all terminations complete by Dec 31, 2016.
2016-10-02restructuringcompleted1,9002015-102016-10-02WorldwideAll segments (charge allocated: Power Systems $26M, Distribution $23M, Engine $17M, Components $13M, Non-segment $11M)USD 90 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 1,900 employees reduced, including about 370 accepting voluntary retirement packages; remainder involuntary. Charge recorded in Q4 2015 ($86M severance, $4M asset impairments). Filer discloses only 'fourth quarter of 2015' as announcement timing. At October 2, 2016 substantially all terminations complete; $53M paid in 2016 with about $7M remaining.
2016-10-02restructuringcompleted1,9002015-10-012016-10-02WorldwideAll segmentsUSD 90 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Program initiated in Q4 2015. Included ~370 voluntary retirements and remainder involuntary. Substantially all terminations completed by Oct 2, 2016. $53M paid in 9 months ended Oct 2, 2016; $7M accrued balance remains.
2016-07-03restructuringin_progress1,9002015-10-012016-09-30WorldwidePower Systems; Distribution; Engine; Components; Non-segmentUSD 90 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announcement date approximate: charge incurred in Q4 2015; exact announcement day not disclosed. Voluntary and involuntary separations of approximately 1,900 employees (about 370 voluntary retirements); $86M severance plus $4M asset impairments. Substantially all terminations completed by July 3, 2016; $42M paid in 2016, $18M accrual remaining; majority of remaining payments expected by end of September 2016. Charge allocated by segment: Power Systems $26M, Distribution $23M, Engine $17M, Components $13M, Non-segment $11M (charge allocation only; no segment-level headcount counts disclosed).
2016-07-03restructuringcompleted1,9002015-10-012016-09-30WorldwideAll segmentsUSD 90 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Program initiated in Q4 2015. Included ~370 voluntary retirements and remainder involuntary. Substantially all terminations completed by July 3, 2016. Majority of payments expected by end of September 2016.
2016-04-03restructuringcompleted1,90020152016-09-30WorldwideProfessional roles (voluntary and involuntary separation programs)USD 90 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Executed in Q4 2015 in response to deteriorating global markets; approximately 1,900 employees reduced worldwide, of which approximately 370 accepted voluntary retirement packages and the remainder were involuntary. Charge comprised $86 million severance and $4 million asset impairments; approximately $88 million now expected to settle in cash. Accrued balance fell from $60 million at 2015-12-31 to $35 million at 2016-04-03. Substantially all terminations completed by quarter end; majority of remaining payments expected by end of September 2016.
2016-04-03restructuringcompleted1,9002015-10-012016-09-30WorldwideCorporate and Business UnitsUSD 90 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions executed in Q4 2015. Included ~370 voluntary retirements and remainder involuntary. Substantially all terminations completed by April 3, 2016. Majority of payments expected by end of Sept 2016.
2015-12-31restructuringin_progress1,9002015-10-012016-04-30WorldwideAll segments (Engine, Distribution, Components, Power Generation and corporate)USD 90 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced and executed in Q4 2015 (exact date not disclosed); voluntary and involuntary separation programs. Approximately 1,700 of the 1,900 positions terminated by 2015-12-31; ~370 accepted voluntary retirement packages. Charge of $90M ($61M after-tax) comprises $86M severance and $4M impairments/other. Expected annualized savings of ~$160M. Charge by segment: Engine $26M, Distribution $23M, Power Generation $19M, Components $13M, non-segment $9M (charges disclosed by segment; headcount not disaggregated).
2015-12-31acquisition_additioncompleted2015-08-032015-08-03North AmericaDistribution segmentbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		During 2015 Cummins acquired remaining interests in three North American distributors (Cummins Crosspoint LLC and Cummins Atlantic LLC on 2015-08-03; Cummins Central Power LLC on 2015-06-29) for $120M including related debt retirements. Headcount added through these acquisitions is not disclosed.
2015-12-31plant_closureannounced2015-12-31WorldwideManufacturingMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		In Q4 2015 Cummins announced intent to close or restructure several manufacturing facilities over time as it evaluates capacity; no facility list, headcount, or charge quantified. Forward-looking as of filing date.
2015-12-31restructuringin_progress1,9002015-10-012016-04-30WorldwideAll segmentsUSD 90 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Reduction in worldwide workforce of approximately 1,900 employees, including voluntary retirement packages and involuntary terminations. Charge of $90 million ($86 million severance, $4 million other). Substantial majority expected to be completed by April 2016.
2015-12-31restructuringin_progress1,700USD 90,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressComponents [Member]USD 13,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressDistribution [Member]USD 23,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressEngine [Member]USD 26,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressPower Generation [Member]USD 19,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progressCorporate, Non-Segment [Member]USD 9,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2015-12-31restructuringin_progress370Voluntary Retirement, Number of employees [Member]restructuring_footnote
f5-10k / no-ai-xblr
2015-09-27reduction_in_forceannounced2,0002015-10-27WorldwideProfessional workforce — all parts of the companysubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced reduction of up to 2,000 professional employees in response to lower product demand in the U.S. and key markets; pre-tax Q4 2015 charge disclosed as a range of $70 million to $90 million. Company also expects to close or restructure several manufacturing facilities over time, which could increase the Q4 charge and result in additional future charges. No expected completion date stated.
2015-09-27restructuringannounced2,0002015-10-27WorldwideProfessional workforceUSD 80 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced reduction of up to 2,000 professional employees. Pre-tax charge estimated at $70-$90 million. Includes potential facility closures/restructurings.
2014-12-31restructuringin_progress250Germany (plant closure); global Power Generation operationsPower GenerationUSD 32 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Actions taken in Q4 2014 to reduce future cost structure, primarily a Germany plant closure plus targeted headcount reductions totaling approximately 250 employees; charge split $22M gross margin, $6M SG&A, $4M R&D. Majority accrued at 2014-12-31, payable in 2015. Exact announcement date not disclosed.
2014-12-31acquisition_additioncompletedUnited States and CanadaDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Seven partially-owned North American distributors acquired during 2014 (Feb, Mar, May, Aug, Sep, Sep, Nov 2014) under a program announced September 2013; headcount added through these acquisitions not disclosed. $460 million spent in 2014 on acquisitions and related debt retirements.
2014-12-31restructuringcompleted2502014-Q42015-12-31GermanyPower GenerationUSD 32 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Headcount reduction of approximately 250 employees and closure of a plant in Germany. Costs of $32 million accrued as of Dec 31, 2014, to be paid in 2015.
2014-09-28acquisition_additioncompleted2014-08-042014-08-04CanadaDistributionUSD 62 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest; $62M preliminary consideration. Headcount added not disclosed. Entity had net sales of $228M for FY2013.
2014-09-28acquisition_additioncompleted2014-05-052014-05-05United StatesDistributionUSD 14 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 30 percent interest for approximately $14M cash; entity was already consolidated, so treated as an equity transaction. Headcount added not disclosed.
2014-09-28acquisition_additioncompleted2014-03-312014-03-31United StatesDistributionUSD 92 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest; $92M purchase price. Headcount added not disclosed. Entity had net sales of $433M for FY2013.
2014-09-28acquisition_additioncompleted2014-02-142014-02-14United StatesDistributionUSD 118 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 62.2 percent interest; $118M purchase price. Headcount added not disclosed. Entity had net sales of $368M for FY2013.
2014-09-28acquisition_additioncompleted2014-09-292014-09-29United StatesDistributionUSD 72 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest for approximately $39M cash plus $33M to creditors, total $72M, subject to purchase price adjustments. Results included in Distribution beginning Q4 2014. Headcount added not disclosed.
2014-09-28acquisition_additioncompleted2014-09-292014-09-29United StatesDistributionUSD 35 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest for approximately $19M cash plus $16M to creditors, total $35M, subject to purchase price adjustments. Results included in Distribution beginning Q4 2014. Headcount added not disclosed.
2014-09-28restructuringannounced2014-12-31Power GenerationMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Management considering actions to reduce future cost structure; decisions could be reached with charges incurred as early as Q4 2014. Potential one-time charges ranging from $15 million to $40 million; employee impact not disclosed.
2014-06-29acquisition_additioncompleted2014-02-142014-02-14United StatesDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 62.2 percent interest for $118 million purchase consideration; no headcount added disclosed. Included $7 million fair-value gain on pre-existing 37.8 percent interest.
2014-06-29acquisition_additioncompleted2014-03-312014-03-31United StatesDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest for $92 million purchase consideration; no headcount added disclosed. Included $13 million fair-value gain on pre-existing 50 percent interest.
2014-06-29acquisition_additioncompleted2014-05-052014-05-05United StatesDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 30 percent interest for approximately $14 million cash; entity was already consolidated, so accounted for as an equity transaction. No headcount disclosed.
2014-03-30acquisition_additioncompleted2014-02-14United StatesDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 62.2 percent interest in distributor Cummins Mid-South LLC; headcount added not disclosed.
2014-03-30acquisition_additionannounced2014-03-31United StatesDistributionsubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 50 percent interest in distributor Cummins Southern Plains LLC on March 31, 2014; results to be consolidated from Q2 2014. Headcount added not disclosed.
2013-12-31restructuringcompleted1,3002012-10-012013-12-31WorldwideAll segments (Engine, Components, Power Generation, Distribution)USD 52 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Involuntary separation programs executed in Q4 2012: approximately 650 professional (3% of professional workforce) and approximately 650 hourly employees, roughly 1,300 total. Charge of $52M ($35M after-tax) was recorded in 2012, split by segment as Engine $20M, Distribution $14M, Power Generation $12M, Components $6M; headcount was disclosed only by worker type, not by segment. During 2013, $22M of cash payments were made and the accrual reached zero at year-end, with substantially all terminations completed by 2013-12-31.
2013-12-31acquisition_additionin_progress2013-09-17United States and CanadaDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced 2013-09-17 to acquire remaining equity in most partially-owned U.S. and Canadian distributors over three to five years. 2013 completions: Cummins Northwest LLC (Jan 2013, ~$18M; remaining 20.01% Jul 2013, ~$4M), Cummins Rocky Mountain LLC (May 2013, ~$136M total), Cummins Western Canada LP (Dec 2013, ~$34M). No employee headcount added through these acquisitions is disclosed.
2013-12-31acquisition_additionannounced2014-02-15United StatesDistributionsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Subsequent event after fiscal year-end: acquired remaining 62.2% interest in Cummins Mid-South LLC for ~$46M cash plus ~$61M paid to creditors ($107M total). No headcount added is disclosed; expected to include a ~$6M remeasurement gain in Q1 2014 Distribution results.
2013-12-31restructuringcompleted1,3002012-10-012013-12-31WorldwideAll segmentsUSD 52 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Involuntary separation programs executed in Q4 2012 affecting approx. 1,300 employees (650 professional, 650 hourly). Substantially all terminations completed by Dec 31, 2013.
2013-12-31restructuringin_progress1,300Restructuring Actions 2012 Plan [Member]restructuring_footnote
f5-10k / no-ai-xblr		Expected positions to be eliminated
2013-09-29restructuringcompleted1,3002012WorldwideCorporate-wide — professional and hourly workforceUSD 49 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2012 in response to reduced demand; approximately 650 professional and 650 hourly positions eliminated (about 3 percent of professional workforce). Pre-tax charge of approximately $49 million for the workforce reductions. Accrual of $25 million at 2012-12-31 was drawn down by $22 million of cash payments and a $3 million estimate change during 2013, leaving a $0 balance at 2013-09-29; substantially all terminations completed as of that date.
2013-09-29restructuringcompleted1,3002012-10-012013-09-29WorldwideProfessional and hourly workforceUSD 49 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Restructuring actions executed primarily in Q4 2012. Approximately 650 professional and 650 hourly employees affected. Substantially all terminations completed by Sept 29, 2013. Pre-tax charge of $49M incurred in 2012.
2013-09-29restructuringin_progress1,300Restructuring Actions 2012 Plan [Member]restructuring_footnote
f5-10q / no-ai-xblr		Expected positions to be eliminated
2013-06-30restructuringcompleted1,30020122013-06-30WorldwideCompany-wide (professional and hourly workforce)USD 49 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Involuntary separation programs executed in Q4 2012 in response to reduced demand; approximately 650 professional (3 percent of professional workforce) and 650 hourly employees affected. Filer states substantially all terminations completed as of June 30, 2013; $2 million accrual remained. Filer also reports $52 million of 2012 restructuring and other charges ($35 million after-tax) and $23 million of net restructuring cash payments in the six months ended June 30, 2013.
2013-06-30acquisition_additioncompleted2013-05United StatesDistributionUSD 136 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 67 percent interest in May 2013 for approximately $136 million purchase price; results consolidated in Distribution segment from Q2 2013. No employee headcount for the acquired entity disclosed.
2013-06-30acquisition_additioncompleted2013-01United StatesDistributionUSD 18 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired additional 50 percent interest in January 2013 for approximately $18 million; Cummins now owns 79.99 percent. Results consolidated in Distribution segment from Q1 2013. No employee headcount for the acquired entity disclosed.
2013-06-30restructuringcompleted1,3002012-10-012013-06-30WorldwideProfessional and hourly workforceUSD 49 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions executed primarily in Q4 2012. Approximately 650 professional and 650 hourly employees affected. Substantially all terminations completed by June 30, 2013. Pre-tax charge of $49 million incurred in 2012.
2013-06-30restructuringin_progress1,300 Restructuring Actions2012 Planrestructuring_footnote
f5-10q / no-ai-xblr		Expected positions to be eliminated
2013-03-31restructuringin_progress6503%20122013-06WorldwideProfessional workforceUSD 49 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2012 (exact date not disclosed) in response to reduced demand; charge is the combined pre-tax 2012 charge for professional and hourly reductions. Approximately 1,250 of 1,300 total terminations completed as of 2013-03-31; severance accrual balance was $8 million at quarter end.
2013-03-31restructuringin_progress65020122013-06WorldwideHourly workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Hourly component of the same Q4 2012 restructuring program; filer did not allocate the $49 million charge between the professional and hourly components.
2013-03-31acquisition_additioncompleted2013-01United States (Pacific Northwest)DistributionMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining interest in Cummins Northwest in January 2013; a new equity partner simultaneously purchased a 20.01 percent interest. Headcount added not disclosed; included a $7 million gain on remeasurement of the pre-existing 50 percent interest.
2013-03-31restructuringin_progress1,3002012-10-012013-06-30WorldwideProfessional and hourly workforceUSD 49 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions executed primarily in Q4 2012. Approximately 1,250 terminations completed by March 31, 2013. Remaining terminations expected to be substantially complete by June 2013. Pre-tax charge of approx $49 million incurred in 2012.
2012-12-31restructuringin_progress6502012-10WorldwideProfessional workforceUSD 32 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 3 percent of professional workforce; charge stated as approximately $32 million. Part of a program totaling 1,300 employees and $52 million ($35 million after-tax) pre-tax charge in Q4 2012.
2012-12-31restructuringin_progress6502012-10WorldwideHourly workforcerestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Hourly workforce reduction of approximately 650 employees; separate charge not disclosed. Of the 1,300 total employees in the program, 1,130 had been terminated as of 2012-12-31. Program also included work week reductions and manufacturing facility shutdowns.
2012-12-31acquisition_additioncompleted2012-042012-07-18GermanyComponents — Emission Solutions (doser technology)USD 176 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of doser technology business assets from Hilite Germany GmbH for $176 million cash; headcount added not disclosed. Net sales for Hilite were $104 million in 2012.
2012-12-31acquisition_additioncompleted2012-072012-09-30United StatesDistributionUSD 20 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired additional 45 percent interest in Cummins Central Power for approximately $20 million; headcount added not disclosed. Net sales for Cummins Central Power were $242 million in 2012.
2012-12-31restructuringcompleted1,3002012-10-012012-12-31WorldwideProfessional and hourly workforceUSD 52 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Announced in October 2012. Reduced workforce by 1,300 people (650 professional, 650 hourly). 1,130 terminated by year-end. Pre-tax charge of $52 million.
2012-12-31restructuringin_progress1,130 Restructuring Actions2012 PlanUSD 52,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Restructuring Actions2012 Plan / Lease TerminationsUSD 1,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Restructuring Actions2012 Plan / Impairment In Value Of AssetsUSD 2,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Restructuring Actions2012 Plan / Cost Of SalesUSD 29,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Restructuring Actions2012 Plan / Research Development And Engineering ExpensesUSD 3,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Restructuring Actions2012 Plan / Selling General And Administrative ExpensesUSD 20,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress EngineUSD 20,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress ComponentsUSD 6,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress Power GenerationUSD 12,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-12-31restructuringin_progress DistributionUSD 14,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2012-09-30restructuringannounced2012-102012-12-31GlobalMultiple; includes manufacturing facilities and corporate functionsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Disclosed as a range of 1,000 to 1,500 workforce reductions by end of 2012; count left null because only a range was given. Program includes planned work-week reductions, shutdowns at some manufacturing facilities, and targeted workforce reductions; no severance charge quantified. Cost reduction initiatives were also referenced as begun in Q3 2012.
2012-09-30acquisition_additioncompleted2012-042012-07-18GermanyComponentsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of doser technology and business assets from Hilite Germany GmbH for $176 million, closed July 18, 2012; no headcount added disclosed.
2012-09-30acquisition_additioncompleted2012-072012-07-31United StatesDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired an additional 45 percent interest in Cummins Central Power for approximately $20 million in July 2012, consolidating the entity; no headcount added disclosed. Exact day of closing not stated.
2012-09-30restructuringannounced2012-10-012012-12-31GlobalCorporate and Manufacturingsubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced in October 2012 actions to cut costs including planned work week reductions, shutdowns at some manufacturing facilities and targeted workforce reductions. Expected to reduce workforce by between 1,000 and 1,500 people by end of year.
2012-07-01acquisition_additionannounced2012-042012-07-18GermanyComponentsUSD 4 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement reached April 2012 to acquire Hilite doser technology/business for ~$176M; closed July 18, 2012 (after quarter end), to be reflected in Q3 2012. No employee count disclosed; ~$4M of acquisition-related costs expensed in first six months of 2012.
2012-07-01acquisition_additionannounced2012-072012-07United StatesDistributionother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		July 2012 acquisition of an additional 45% interest in Cummins Central Power for ~$17M; re-measurement of pre-existing 35% interest expected to produce a ~$7M gain. No employee count disclosed; to be reflected in Q3 2012.
2011-12-31divestiture_reductioncompleted2011-06-302011-06-30United StatesComponentsrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of certain assets and liabilities of the exhaust business in Q2 2011 for $123 million; associated headcount not disclosed. Announcement date approximated to quarter-end as only the quarter is stated.
2011-12-31divestiture_reductioncompleted2011-12-312011-12-31United StatesComponentsrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of certain assets and liabilities of the light-duty filtration business in Q4 2011 for $90 million; associated headcount not disclosed. Announcement date approximated to quarter-end as only the quarter is stated.
2011-12-31restructuringcompleted4,20020092010-12-31WorldwideAll segmentsUSD 99 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2009 restructuring actions affecting approximately 4,200 employees (1,000 professional, 3,200 hourly). Substantially all terminations complete by Dec 31, 2010. Total pre-tax charge $99 million ($85M restructuring + $14M curtailment loss).
2010-12-31acquisition_additioncompleted2010-01-042010-01-01CanadaDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 70% interest in Cummins Western Canada for approximately $71 million; effective January 1, 2010. Headcount added not disclosed.
2010-12-31acquisition_additioncompleted2010-11North AmericaDistributionbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Purchased a majority interest in a previously independent North American distributorship for $27 million. Headcount added not disclosed.
2010-12-31divestiture_reductionannounced2011-012011-06-30Componentssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell exhaust business assets; expected sales price $120-130 million with expected pre-tax gain of $70-80 million. Headcount removed not disclosed.
2010-12-31divestiture_reductionannounced2011-022011-06-30Componentssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Non-binding letter of intent to sell light-duty filtration business; expected sales price $70-75 million with expected pre-tax gain of $30-35 million. Headcount removed not disclosed.
2010-12-31restructuringcompleted4,2002009-01-012010-12-31WorldwideAll segmentsUSD 99 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2009 restructuring actions affecting approximately 4,200 employees (1,000 professional, 3,200 hourly). Substantially all terminations complete by Dec 31, 2010. Total pre-tax charge $99 million ($85M restructuring + $14M curtailment loss).
2010-12-31restructuringcompleted1,4502008-10-012009-12-31WorldwideAll segmentsUSD 37 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2008 restructuring actions affecting approximately 1,450 employees (650 professional, 800 hourly). All terminations substantially complete by Dec 31, 2009. Total pre-tax charge $37 million.
2010-09-26restructuringcompleted4,20020092010-09-26GlobalMultiple segments (Engine, Power Generation, Components, Distribution)USD 95 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program launched in 2009 in response to global economic downturn; comprised ~1,000 professional and ~3,200 hourly employees. Charge of $95M reflects nine months ended September 27, 2009 (prior-year period); no restructuring charges recorded in 2010. As of September 26, 2010, all terminations were substantially complete. Includes facility downsizings and complete closures of several facilities and branch distributor locations.
2010-09-26acquisition_additioncompleted2010-01-042010-01-04CanadaDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of remaining 70% interest in Cummins Western Canada (CWC) for ~$71M consideration; headcount added not disclosed. Effective January 1, 2010.
2010-09-26restructuringcompleted4,2002009-01-012010-09-26GlobalAll segmentsUSD 83 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		2009 restructuring actions affecting approx. 4,200 employees (1,000 professional, 3,200 hourly). Terminations substantially complete as of Sept 26, 2010. Total pre-tax charge of $83M recorded in 2009.
2010-06-27restructuringcompleted4,20020092010-06-27GlobalEngine; Power Generation; Components; Distribution; corporateUSD 73 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program launched in late 2008/2009: about 1,000 professional and 3,200 hourly employees affected; all terminations substantially complete at 2010-06-27. The $73M charge shown is the six-month 2009 pre-tax total (2010 YTD charge was zero); accrued restructuring balance was $7M at 2010-06-27 after $4M of 2010 cash payments. Segment allocation of 2009 charges: Engine $33M, Components $26M, Power Generation $6M, Distribution $4M, non-segment $4M.
2010-06-27acquisition_additioncompleted2010-01-042010-01-01CanadaDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 70% interest in Cummins Western Canada (CWC) for ~$71M consideration (effective 2010-01-01); no headcount associated with the transaction is disclosed.
2010-06-27restructuringcompleted4,2002009-01-012010-06-27GlobalAll segmentsUSD 73 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		2009 restructuring actions affecting approx. 4,200 employees (1,000 professional, 3,200 hourly). Terminations substantially complete as of June 27, 2010. Total pre-tax charges of $73 million recorded in first six months of 2009.
2010-03-28restructuringcompleted4,20020092010-03-28GlobalEngine, Power Generation, Components, Distribution, CorporateUSD 66 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program comprised about 1,000 professional and 3,200 hourly employees, plus facility and branch distributor closures; terminations substantially complete at 2010-03-28. Charge recorded in Q1 2009 (prior year); no charge in current quarter. Accrued restructuring balance fell from $11M to $8M during the quarter via $3M of cash payments.
2010-03-28acquisition_additioncompleted2010-01-042010-01-04CanadaDistributionbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired remaining 70% interest in Cummins Western Canada for ~$71M consideration (effective 2010-01-01); headcount added not disclosed.
2010-03-28restructuringcompleted4,2002009-01-012010-03-28GlobalVarious (Professional, Hourly, Manufacturing, Distribution)USD 66 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		2009 restructuring actions affecting approx. 4,200 employees (1,000 professional, 3,200 hourly). Terminations substantially complete as of March 28, 2010. $66M charge recorded in Q1 2009.
2009-12-31restructuringcompleted4,2002009-12-31WorldwideAll segments (Engine, Power Generation, Components, Distribution)USD 99 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2009 program: approximately 1,000 professional and 3,200 hourly employees affected, plus facility downsizing and closure of several plants and branch distributor locations. Charge comprises $85M restructuring ($81M workforce reductions, $7M exit activities, $2M other, $(5)M change in estimate) and $14M pension/OPEB curtailment loss. All terminations substantially complete at 2009-12-31; accrual balance $11M. Segment charge allocation: Engine $47M, Power Generation $12M, Components $35M, Distribution $5M. Expected annualized savings approximately $50M from professional actions.
2009-12-31acquisition_additionannounced2010-01-31CanadaDistributionsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		January 2010 purchase of an additional 50% interest in Cummins Western Canada, raising ownership to 80%; expected total purchase price approximately $105M-$110M. Target recorded 2009 revenues of $226M and $11M equity earnings; headcount added not disclosed.
2009-12-31restructuringcompleted4,20020092009-12-31WorldwideGlobal workforce and manufacturing locationsUSD 99 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Includes approximately 1,000 professional employees and 3,200 hourly employees. Terminations substantially complete by year-end. Charge includes $85M restructuring and $14M curtailment loss.
2009-12-31restructuringcompleted1,45020082009-12-31WorldwideProfessional and hourly workforceUSD 37 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Initiated in Q4 2008. Includes 650 professional and 800 hourly employees. Terminations substantially complete by Dec 31, 2009.
2009-09-27restructuringin_progress1,0002010-03-31GlobalProfessional employeesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 1,000 professional positions reduced globally in response to falling orders. Program-level pre-tax restructuring charge for 2009 was $83 million (severance $79M, exit activities $7M, net favorable estimate change $3M), plus a $12 million curtailment loss; charge not allocated between professional and hourly actions. Nine-month charge allocation by segment: Engine $47M, Power Generation $11M, Components $34M, Distribution $3M. Actions initiated in December 2008 through the nine months ended September 27, 2009; specific announcement date not disclosed.
2009-09-27restructuringin_progress3,1502010-03-31GlobalHourly manufacturing employeesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 3,150 hourly employees affected through separation actions at manufacturing locations, part of the same 2009 program as the professional reductions; program charge not split between the two groups. Severance accrual balance at September 27, 2009 was $19 million ($18M severance, $1M exit activities).
2009-09-27plant_closurein_progress2010-03-31GlobalManufacturing facilities and branch distributor locationsUSD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Complete closure of several facilities and branch distributor locations plus significant downsizing at numerous facilities; number of sites and employees tied to closures not separately disclosed. Exit activity charges of $7 million for the nine months ended September 27, 2009 include $2 million of lease termination expense and $5 million of asset impairments.
2009-09-27restructuringin_progress1,0002009-01-012010-03-31GlobalProfessional employeesUSD 30 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reduction of global workforce by approx 1,000 professional employees. Charge related to professional actions was approx $30 million.
2009-09-27restructuringin_progress3,1502009-01-012010-03-31GlobalHourly employeesUSD 56 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions at manufacturing locations including approx 3,150 hourly employees, downsizing and closure of facilities. Remaining charge derived from total $83M pre-tax charge minus $30M professional charge.
2009-09-27restructuringin_progressUSD 95,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2009-06-28restructuringin_progress8502009-09GlobalProfessional employees (company-wide)USD 30 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		No single announcement date disclosed; actions were initiated in December 2008 and during the first six months of 2009. Charge related to professional actions was approximately $30 million, with expected annualized savings of about $50 million (40% cost of sales, 45% SG&A, 15% R&D). Total 2009 pre-tax restructuring charge was $73 million (severance $68 million, exit activities $6 million), allocated by segment as Engine $33M, Power Generation $6M, Components $26M, Distribution $4M, non-segment $4M. A separate 2008 program (about 650 professional and 800 hourly employees) was substantially completed, with a $7 million accrual remaining at June 28, 2009.
2009-06-28restructuringin_progress2,6002009-09GlobalHourly manufacturing employees (company-wide)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Hourly actions taken at numerous manufacturing locations as part of the same 2009 program; hourly severance charge not separately disclosed. Severance accrual roll-forward for 2009 actions: $74 million accrued, $52 million cash payments, $4 million noncash, $18 million balance at June 28, 2009. Workforce reductions substantially completed as of quarter-end.
2009-06-28plant_closurein_progress2009-09GlobalManufacturing facilities and branch distributor locationsUSD 6 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Exit activities included complete closure of several facilities and branch distributor locations plus downsizing; associated headcount not disclosed. Included $2 million of lease termination expense and $4 million of asset impairments within the $6 million exit activity charge.
2009-06-28restructuringin_progress8502009-01-012009-09-30GlobalProfessional employeesUSD 68 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reduction of global workforce by approximately 850 professional employees. Severance costs of $68 million recorded. Estimated completion September 2009.
2009-06-28restructuringin_progress2,6002009-01-012009-09-30GlobalHourly employeesrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Numerous employee actions at manufacturing locations including approximately 2,600 hourly employees, significant downsizing, and complete closure of several facilities. Specific severance charge for hourly employees not separately disclosed from total restructuring charges.
2009-06-28plant_closurein_progress2009-01-012009-09-30GlobalManufacturing and DistributionUSD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Complete closure of several facilities and branch distributor locations. Exit activities charge of $6 million recorded.
2009-06-28restructuringin_progressUSD 7,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2009-03-29restructuringin_progress2,85420092009-06GlobalGlobal workforce; charge allocated to Engine ($31M), Components ($24M), Distribution ($4M), Power Generation ($3M) and non-segment ($4M)USD 66 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		2009 plan: 2,854 terminations announced, 2,683 completed and 171 remaining as of 2009-03-29; charge comprises $60M workforce reductions and $6M exit activities (including closure of two facilities and several branch distributor locations); approximately 800 professional employees reduced in Q1; $44M accrual balance at quarter end.
2009-03-29restructuringin_progress1,45020082009GlobalGlobal workforce (approximately 650 professional and 800 hourly employees)USD 37 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		2008 plan: 1,450 terminations announced, 1,416 completed and 34 remaining (expected during 2009); $37M pretax charge recorded in fiscal 2008, not the current quarter; $17M severance accrual remained at 2009-03-29.
2009-03-29restructuringin_progress2,8542009-03-292009-06-30GlobalAll SegmentsUSD 66 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		2009 Plan: 2,854 terminations announced, 2,683 completed, 171 remaining. Includes ~800 professional employees and manufacturing/distributor closures. Total pre-tax charge $66M ($60M severance, $6M exit activities).
2008-12-31restructuringin_progress650Worldwide (voluntary retirement package limited to U.S. professional employees)Professional / salaried workforcerestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		4.5% of worldwide professional workforce; ~150 voluntary retirements, 500 involuntary. Program total pretax charge $37 million ($26 million after-tax); expected annual savings $45-50 million. Actions executed in Q4 2008 and December 2008; exact announcement date not disclosed.
2008-12-31restructuringin_progress800WorldwideHourly workforcerestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Voluntary and involuntary actions; majority received severance benefits. Program total pretax charge $37 million. Of approximately 1,450 employees in the overall plan, 1,250 had been terminated by 2008-12-31.
2008-12-31restructuringannounced8002009-03-01WorldwideSalaried employeessubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Additional workforce reductions announced in early 2009 (voluntary and involuntary) totaling approximately 1,300 employees by 2009-03-01; exact announcement date not disclosed. First quarter 2009 restructuring charge expected to exceed the 2008 charge.
2008-12-31restructuringannounced5002009-03-01WorldwideHourly employeessubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sub-component of the early-2009 announced reduction of approximately 1,300 employees by 2009-03-01; exact announcement date not disclosed.
2008-12-31acquisition_additioncompletedNorth AmericaDistribution segmentbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2008 purchases of majority interests in three previously independent North American distributors (aggregate purchase price $81 million) plus an equity interest in a fourth; headcount added not disclosed. Also acquired remaining 50% of Consolidated Diesel Corporation (manufacturing facility); headcount not disclosed.
2008-12-31restructuringcompleted1,4502008-Q42008-12-31WorldwideProfessional and HourlyUSD 37 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Approximately 1,450 employees affected (650 professional, 800 hourly). 1,250 terminated by year-end. Pretax charge of $37 million.
2008-12-31restructuringannounced1,3002009-012009-03-01WorldwideSalaried and HourlyMD&A
f5-10k / Qwen3.6-27B-Q8_0		Announced in early 2009. 800 salaried and 500 hourly employees. Expected completion by March 1, 2009.
2008-09-28acquisition_additioncompletedNorth AmericaDistributionUSD 81 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase of majority interests in three previously independent North American distributors during first nine months of 2008; headcount added not disclosed.
2008-09-28acquisition_additioncompleted2008-07-01United StatesEngineUSD 61 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		July 2008 transaction with Fiat group companies: acquired remaining 50 percent of Consolidated Diesel Corporation (now 100 percent owned) and sold one-third interest in European Engine Alliance; headcount impact not disclosed.
2007-12-31divestiture_reductioncompleted2007-11-302007-12-31United States (Stoughton, Wisconsin)ComponentsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Universal Silencer (USI) assets to Stirling Group, LLC closed in Q4 2007 for approximately $36 million with a pre-tax gain of approximately $10 million; headcount not disclosed.
2007-12-31othercompleted2007-01-032007-01-03CanadaDistributionother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Deconsolidation of Cummins Eastern Canada LLP (CEC) following repayment of a note and exercise of a purchase option; an accounting deconsolidation rather than a workforce action, headcount not disclosed.
2006-12-31divestiture_reductioncompleted2006-09-222006-12-31GermanyPower GenerationMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of SEG GmbH to Woodward Governor Company closed in Q4 2006 for approximately $35 million with a pre-tax gain of about $9 million; associated headcount not disclosed.
2006-10-01divestiture_reductionannounced2006-09-222006-12-31GermanyPower GenerationMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell SEG GmbH (Kempen, Germany) to Woodward Governor Company; expected to close in Q4 2006. No employee count disclosed; SEG total assets ~$41M and nine-month sales ~$44M, each under 1% of company totals.
2005-12-31voluntary_separationcompletedPeople's Republic of China (Xiangfan, Hubei Province)Dongfeng Cummins Engine Company Limited — overall workforceother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Early-retirement plan initiated and completed in 2003; 46 employees retired before statutory retirement age in 2004. FY2005 activity consisted only of payments of RMB1,310,798 and a reversal of RMB1,793,761; no new provision in 2005. Reserve balance at 2005-12-31 was RMB1,406,361 (current RMB685,477; non-current RMB720,884). Employee count not disclosed, so no affected-employee figure is attributed to FY2005.
2004-12-31restructuringcompleted2003-12-31WorldwideVariousUSD 0 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Program initiated in 1998. All restructuring actions completed as of December 31, 2003. 2004 results show no new charges.
2004-12-31voluntary_separationcompleted462003China (Xiangfan, Hubei Province)Dongfeng Cummins Engine Company Limited (50% owned unconsolidated joint venture of Cummins Inc.)RMB 4,510,921 (units)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce reduction plan initiated in 2003; 46 employees retired early in FY2004 (prior-year comparative of 49 in FY2003 not extracted). Reserve of RMB4,510,921 recorded in 2004, payable over the next 13 years; RMB1,267,524 paid during 2004. Ending reserve balance RMB4,510,920.
2004-06-27plant_closureannounced2004-03-282006-12-31United KingdomFiltration and OtherMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Filtration announced in Q1 2004 intent to close a UK manufacturing facility by December 2005, with an estimated Q2 2004 charge of $2-4 million; the closing was subsequently postponed by up to one year, no closure plan or liability was recorded. No affected-employee count disclosed.
2004-03-28plant_closureannounced2005-12-31United KingdomFiltration and OtherMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Filtration Business announced plans during Q1 2004 to close a UK manufacturing facility by December 2005 because a primary customer is relocating operations; plans for employees and site assets were still being finalized, with estimated pre-tax charges ranging from $2 million to $4 million. No affected-employee count disclosed.
2004-03-28plant_closureannounced2004-03-282005-12-31United KingdomFiltration and OtherUSD 3 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Estimated pre-tax charges range from $2 million to $4 million related to closing a manufacturing facility.
2003-12-31restructuringcompleted2102002-06-302003-12-31United States and international operationsEngine, Power Generation, Filtration and Other, International Distributor (salaried employees)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2002 restructuring program announced in Q2 2002; approximately 210 salaried employees separated or terminated as of 2003-12-31, when the program was completed. Total $16M charge was recorded in fiscal 2002; approximately $2M of remaining liabilities were paid during fiscal 2003. Exact announcement date not disclosed; date shown is end of the announcing quarter.
2003-12-31restructuringcompleted3502002-06-302003-12-31United States and international operationsEngine, Power Generation, Filtration and Other, International Distributor (hourly employees)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Hourly component of the 2002 restructuring program; approximately 350 hourly employees separated or terminated as of 2003-12-31. Charge recorded in fiscal 2002; program completed fiscal 2003.
2003-12-31plant_closurecompleted2002002-12-312003-03-31United States (Columbus, IN consolidation into Jamestown, NY)Engine Business — heavy-duty engine assembly and test operationsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced Q4 2002; approximately 200 positions at the Columbus, IN plant eliminated by consolidating heavy-duty engine assembly and test operations at Jamestown, NY. Completed by end of Q1 2003; costs absorbed by current operations with no separately disclosed charge. Exact announcement date not disclosed; date shown is end of the announcing quarter.
2003-12-31restructuringcompleted5602002-04-012003-12-31GlobalEngine, Power Generation, Filtration and Other, International DistributorUSD 2 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2002 Restructuring Actions: Approximately 210 salaried and 350 hourly employees separated or terminated under this plan as of Dec 31, 2003. Action completed as of Dec 31, 2003. $2 million in liabilities paid in 2003.
2003-12-31restructuringcompleted1,0512001-06-302002-12-31GlobalEngine, Power Generation, Filtration and Other, International Distributorrestructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2001 Restructuring Actions: Approximately 511 salaried and 540 hourly employees separated or terminated. Action completed as of Dec 31, 2002. No cash payments in 2003.
2003-12-31restructuringcompleted2002002-10-012003-03-31United StatesEngineMD&A
f5-10k / Qwen3.6-27B-Q8_0		Consolidation of heavy-duty engine assembly and test operations at Jamestown, NY. Approximately 200 positions eliminated at Columbus, IN plant. Costs absorbed by current operations.
2003-12-31voluntary_separationcompleted492003-12-31China (Xiangfan, Hubei Province)Dongfeng Cummins Engine Company Limited (joint venture)RMB 5,778,444 (units)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Early-retirement plan initiated and completed during 2003; 49 employees retired before statutory retirement age, payable over 14 years. RMB704,697 paid during 2003. Reserve balance at year-end was RMB4,714,325 long-term plus RMB1,064,119 current.
2003-09-28restructuringin_progress2202003-12-31Salaried employeesUSD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program initiated in Q2 2002; charge covered severance/benefits for about 220 salaried and 350 hourly terminations. About $1 million remained accrued at 2003-09-28; roughly $1 million disbursed in Q3 2003; remainder expected complete by end of 2003. Announcement date not specified in filing.
2003-09-28restructuringin_progress3502003-12-31Hourly employeesUSD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Same Q2 2002 restructuring program as the salaried component; $16 million charge is the program-level total covering both components, not attributable to this component alone. About $1 million remained accrued at 2003-09-28 with completion expected by end of 2003.
2003-09-28restructuringin_progress5702002-04-012003-12-31GlobalEngine, Power Generation, Filtration and Other, International DistributorUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Q2 2002 action affecting ~220 salaried and ~350 hourly employees. As of Sept 28, 2003, ~$1M remains accrued; majority completed by Sept 28, 2003.
2003-06-29restructuringin_progressPower GenerationUSD 5 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2003 severance and benefit costs from staffing reductions; expected to provide $2 million of quarterly savings. Employee count not disclosed.
2003-06-29restructuringin_progress2003-12-31restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Residual $2 million of prior restructuring accrual remained at June 29, 2003; no significant activity during 2003. Remaining items expected complete by end of 2003.
2003-06-29restructuringin_progress5702002-04-012003-12-31GlobalEngine, Power Generation, Filtration and Other, International DistributorUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Second quarter 2002 action. Terminated approx. 220 salaried and 350 hourly employees. $11M workforce reduction, $3M asset impairment, $2M facility closures. Majority completed by June 29, 2003; expect completion by end of 2003. $2M remains in accrued liabilities.
2003-06-29restructuringin_progress2003-04-01Power GenerationPower GenerationUSD 5 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Staffing reductions during Q2 2003. $5M severance and benefit costs incurred. Expected to provide $2M quarterly savings in future periods.
2002-12-31restructuringin_progress5702002-06-302003-12-31GlobalEngine, Power Generation, Filtration and Other, International DistributorUSD 16 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced Q2 2002; approximately 220 salaried and 350 hourly employees terminated; as of 2002-12-31 approximately 200 salaried and 350 hourly separated; majority completed by 2003-06-29, remainder by end of 2003; charge includes $11M workforce, $3M asset impairment, $2M facility consolidation
2002-12-31plant_closurecompleted2002002-12-312003-03-31United StatesEngine — heavy-duty assembly and test operationsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Consolidation of Columbus, Indiana heavy-duty engine assembly and test operations into Jamestown, New York plant; approximately 200 positions eliminated; no restructuring charge recorded; completed by end of Q1 2003
2002-12-31restructuringcompleted8502001-06-302002-12-31GlobalPrimarily Engine; also Power Generation, Filtration and Other, International DistributorUSD 126 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced H1 2001; original plan terminated approximately 500 salaried and 350 hourly employees; cumulative separations through 2002-12-31 were 511 salaried and 540 hourly (including Q4 2001 realignment); program completed during FY2002; charge includes $18M workforce, $68M asset impairment, $42M cancelled capital commitments
2002-12-31restructuringcompleted1,1302000-12-312002-06-30GlobalPrimarily Engine; also Power Generation and Filtration and OtherUSD 151 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced Q4 2000; severance for approximately 500 salaried and 630 hourly employees; all employees separated by 2002-06-30; program completed during FY2002; charge includes $39M workforce, $88M asset impairment, $11M facility consolidation, $13M other
2002-12-31restructuringcompleted5702002-04-012003-12-31GlobalEngine, Power Generation, Filtration, International DistributorUSD 16 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Q2 2002 actions: 220 salaried and 350 hourly employees terminated. Majority completed by Q1 2003, remainder expected by end of 2003.
2002-12-31restructuringcompleted8502001-06-302002-12-31GlobalEngine, Power Generation, Filtration, International DistributorUSD 126 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2001 actions: 500 salaried and 350 hourly employees terminated. Completed as of Dec 31, 2002.
2002-12-31restructuringcompleted1,1302000-12-312002-12-31GlobalEngine, Power Generation, FiltrationUSD 154 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		2000 actions: 500 salaried and 630 hourly employees terminated. Completed as of Dec 31, 2002.
2002-12-31plant_closurecompleted2002002-12-312003-03-31United StatesEngine BusinessUSD 0 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Consolidation of heavy-duty engine assembly at Jamestown, NY. Completed Q1 2003. No restructuring charges recorded.
2002-09-29restructuringin_progress6602000-10-012002-12-31Salaried workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q4 2000 in response to the North American heavy-duty truck downturn; all affected employees separated by 2002-06-30. Workforce-reduction component of the plan totaled $42 million (not split between salaried and hourly). $8 million of plan accrual remained at 2002-09-29.
2002-09-29restructuringin_progress7252000-10-012002-12-31Hourly workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q4 2000; all affected employees separated by 2002-06-30. Workforce-reduction component of the plan totaled $42 million (not split between salaried and hourly).
2002-09-29restructuringin_progress4002001-04-012002-12-31Salaried workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q2 2001; approximately 400 salaried employees separated or terminated as of 2002-09-29. Workforce-reduction component of the plan totaled $14 million (not split between salaried and hourly). Remaining severance to be paid through Q1 2003; $4 million accrual remained at 2002-09-29.
2002-09-29restructuringin_progress1802001-04-012002-12-31Hourly workforcerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q2 2001 with a Q4 2001 realignment; approximately 180 hourly employees separated or terminated as of 2002-09-29. Workforce-reduction component of the plan totaled $14 million (not split between salaried and hourly).
2002-09-29restructuringin_progress2202002-04-012003-03-31Salaried workforce; primarily Engine and Power Generation businessesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q2 2002 due to weak market conditions; approximately 180 salaried employees separated as of 2002-09-29. Workforce-reduction component of the $16 million plan charge was $11 million (not split between salaried and hourly). Cash payments expected by 2003-06-30.
2002-09-29restructuringin_progress3502002-04-012003-03-31Hourly workforce; primarily Engine and Power Generation businessesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced during Q2 2002; approximately 300 hourly employees separated as of 2002-09-29. Workforce-reduction component of the $16 million plan charge was $11 million (not split between salaried and hourly). Actions reflect staffing reductions from closing operations and moving production to available capacity.
2002-09-29restructuringin_progress6602000-10-012002-12-31North AmericaEngine Business, Power Generation, Filtration and OtherUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Salaried employees affected by 2000 workforce reduction plan. Total plan included 830 hourly employees. Remaining severance expected paid by end of 2002.
2002-09-29restructuringin_progress7252000-10-012002-12-31North AmericaEngine Business, Power Generation, Filtration and OtherUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Hourly employees affected by 2000 workforce reduction plan. Total plan included 660 salaried employees. Remaining severance expected paid by end of 2002.
2002-09-29restructuringin_progress4002001-04-012002-12-31North AmericaEngine Business, Power Generation, Filtration and OtherUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Salaried employees affected by 2001 workforce reduction plan. Total plan included 150 hourly employees. Severance payments expected through Q1 2003.
2002-09-29restructuringin_progress1502001-04-012002-12-31North AmericaEngine Business, Power Generation, Filtration and OtherUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Hourly employees affected by 2001 workforce reduction plan. Total plan included 400 salaried employees. Severance payments expected through Q1 2003.
2002-09-29restructuringin_progress2202002-04-012003-03-31GlobalEngine Business, Power Generation, Filtration and Other, International DistributorUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Salaried employees affected by 2002 workforce reduction plan. Total plan included 350 hourly employees. Workforce reduction actions expected completed by end of Q1 2003.
2002-09-29restructuringin_progress3502002-04-012003-03-31GlobalEngine Business, Power Generation, Filtration and Other, International DistributorUSD 11 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Hourly employees affected by 2002 workforce reduction plan. Total plan included 220 salaried employees. Workforce reduction actions expected completed by end of Q1 2003.
2002-06-30restructuringin_progress1,3852000-122002-12United StatesEngine, Power Generation, Filtration & OtherUSD 160 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced Q4 2000 amid heavy-duty truck market downturn; approximately 660 salaried and 725 hourly employees affected. All affected employees separated by 2002-06-30; remaining severance payments due before end of 2002. Charge includes $42M workforce reduction, $102M asset impairment, $16M exit costs. $9M remained accrued at quarter-end.
2002-06-30restructuringin_progress5502001-062002-12United StatesEngine, Power Generation, Filtration & OtherUSD 125 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced Q2 2001; approximately 400 salaried and 150 hourly employees affected. As of 2002-06-30, 360 salaried and 125 hourly had been separated; remaining terminations complete by end of Q4 2002 with severance paid through Q1 2003. Charge includes $14M workforce, $110M asset impairment (cancelled engine development program), $1M divestiture. $5M remained accrued at quarter-end.
2002-06-30restructuringin_progress5702002-062003-03United StatesEngine, Power Generation, Filtration & Other, International DistributorUSD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced Q2 2002 due to weak market conditions, primarily Power Generation; approximately 220 salaried and 350 hourly employees affected. As of 2002-06-30, 170 salaried and 150 hourly had been separated. Charge includes $11M workforce, $3M asset impairment, $2M facility closures/consolidations; expected annual savings ~$13M. Workforce actions complete by end of Q1 2003; cash payments by end of Q2 2003. $7M remained accrued at quarter-end.
2002-06-30restructuringin_progress5752002-04-012003-03-31GlobalEngine, Power Generation, Filtration and Other, International DistributorUSD 16 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Approximately 220 salaried and 350 hourly employees affected. Charge includes $11M workforce reduction, $3M asset impairment, $2M facility closures. Offset by reversals of prior years' excess reserves.
2002-03-31restructuringin_progress1,4302000-10-252002-12-31Primarily North AmericaConsolidated (response to North American heavy-duty truck market downturn)USD 42 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reduction component of a $160M total restructuring charge announced in Q4 2000; $23M of restructuring accruals remained at 2002-03-31. Total charge also included $102M asset impairment and $16M exit costs.
2002-03-31restructuringin_progress5502001-06-302002-12-31Primarily North AmericaEngine Business ($118M of total charge), Power Generation ($5M), Filtration & Other ($2M)USD 14 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 400 salaried and 150 hourly employees terminated. Workforce reduction component of a $125M total charge announced in Q2 2001; $2M of accruals remained at 2002-03-31. Total charge also included $110M asset impairment and $1M divestiture.
2002-03-31restructuringin_progress1,4302000-10-252002-12-31North AmericaCorporate / GeneralUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reduction costs of $42 million related to approximately 1,430 employees announced in Q4 2000. $23 million remained in accrued liabilities as of March 31, 2002.
2002-03-31restructuringin_progress5502001-04-012002-12-31North AmericaEngine BusinessUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reduction actions including terminating approximately 400 salaried and 150 hourly employees announced in Q2 2001. $2 million remained in accrued liabilities as of March 31, 2002.
2001-12-31restructuringin_progress1,4302000-10-012002-12-31Primarily United StatesPrimarily Engine BusinessUSD 160 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q4 2000; headcount count is program total announced then. FY2001 activity: $26M cash paid against liability, $25M accrued at year-end; annual savings estimated at $55M
2001-12-31restructuringin_progress5502001-06-302002-12-31Primarily United StatesEngine Business ($118M of charge); Power Generation ($5M); Filtration and Other ($2M)USD 125 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Second quarter 2001 program: severance for approximately 400 salaried and 150 hourly employees; charge also included $110M asset impairment for cancelled engine development program; $7M accrued at year-end; annual savings estimated at $35M
2001-12-31divestiture_reductioncompleted2001-06-30Not disclosedSmall business operation divestedUSD 1 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Divestiture of a small business operation included within the Q2 2001 restructuring charge; headcount not disclosed
2001-12-31restructuringin_progress5502001-06-012002-12-31WorldwideEngine BusinessUSD 125 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second quarter 2001 action. Includes 400 salaried and 150 hourly employees. Charge includes $14M workforce reduction, $110M asset impairment, $1M divestiture. Expected completion in 2002.
2001-12-31restructuringin_progress1,4302000-10-012002-12-31North AmericaEngine BusinessUSD 160 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2000 action. Includes 1,430 employees. Charge includes $42M workforce reduction, $102M asset impairments, $16M exit costs. Expected completion in 2002.
2001-09-23restructuringin_progress5502001-06-302002-12-31Engine Business (predominantly); salaried and hourly workforce reductionsUSD 14 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		2001 program recorded in Q2 2001; comprises 400 salaried and 150 hourly terminations. Severance costs and related benefits; part of $125 million total special charges ($118 million in Engine Business). Actions to be completed in 2001 and 2002, majority of cash outflow in 2001; net cash outflow approximated $50 million with estimated annual savings of $35 million. Announcement date is quarter-level only (second quarter of 2001); exact date not stated.
2001-09-23divestiture_reductioncompleted2001-06-30Small business operation divestedUSD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Exit costs of $1 million attributed to divestiture of a small business operation; headcount removed not disclosed. Announcement date is quarter-level only (second quarter of 2001).
2001-09-23restructuringin_progress1,4302000-10-01Largely Engine Business; worldwide workforceUSD 160 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plan originated in Q4 2000 (announcement date is quarter-level only) and remains ongoing: comprises 600 salaried and 830 hourly workforce reductions plus asset and software impairments and exit costs. Approximately $96 million charged against provisions as of September 23, 2001, including $23 million during 2001; remaining balance $64 million.
2001-09-23restructuringin_progress5502001-04-012002-12-31GlobalEngine BusinessUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reduction actions included terminating 400 salaried employees and 150 hourly employees. Charges of $14 million attributable to employee severance actions. Actions taken in response to downturn in North American heavy-duty truck market.
2001-09-23divestiture_reductioncompleted2001-04-012001-09-23GlobalEngine BusinessUSD 1 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Divestiture of a small business operation. Charge of $1 million attributed to this activity.
2001-09-23restructuringin_progress1,4302000-10-012001-12-31GlobalEngine BusinessUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Continuation of restructuring plan implemented in Q4 2000. Original plan included reducing worldwide workforce by 600 salaried and 830 hourly employees. $42 million charge for workforce reductions.
2001-06-24restructuringin_progress4002001-06-242002-12-31Engine Businessrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Salaried component of Q2 2001 workforce reductions; combined severance charge for salaried and hourly actions was $14 million (not allocated between components). Actions taken in response to the North American heavy-duty truck market downturn; specific announcement date not disclosed, quarter-end used.
2001-06-24restructuringin_progress1502001-06-242002-12-31Engine Businessrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Hourly component of Q2 2001 workforce reductions; combined severance charge for salaried and hourly actions was $14 million (not allocated between components). Filer states restructuring actions complete in 2001 and 2002, majority of cash outlays in 2001; total cash outlays approx. $50 million with estimated annual savings of $35 million.
2001-06-24divestiture_reductioncompleted2001-06-24USD 1 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Part of the $125 million Q2 2001 special charge: $1 million attributed to divestiture of a small business operation; headcount removed not disclosed.
2001-06-24restructuringin_progress5502001-06-242002-12-31North AmericaEngine BusinessUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Termination of 400 salaried and 150 hourly employees in response to downturn in North American heavy-duty truck market. Actions to be completed in 2001 and 2002.
2001-03-25restructuringin_progress6002002WorldwideEngine Business (salaried employees)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2000 as part of a $160 million program; $42 million combined workforce-reduction charge covers both the 600 salaried and 830 hourly positions (charge not split by class). Approximately $84 million of the overall program charged as of 2001-03-25; $11 million charged against 2000 restructuring liabilities in Q1 2001. Company expects 2000 actions completed in 2001 and 2002, majority in 2001.
2001-03-25restructuringin_progress8302002WorldwideEngine Business (hourly employees)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2000; shares the $42 million workforce-reduction charge with the 600 salaried positions. Workforce-reduction provision balance was $31 million at 2001-03-25 after $6 million charged in Q1 2001.
2001-03-25restructuringin_progress2002WorldwideSmaller business operations (exit/consolidation)USD 16 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Exit costs to close or consolidate a number of smaller business operations, announced in Q4 2000; no employee count disclosed. $5 million charged against exit costs in Q1 2001, leaving an $11 million balance at 2001-03-25.
2001-03-25restructuringin_progress19982001Not specifiedNot specifiedrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Plan announced in Q3 1998 being concluded; $12 million remaining balance at 2001-03-25, consisting primarily of severance payments to terminated employees during 2001 plus an $8 million payment to the EPA due July 2001. No employee count disclosed for this plan.
2001-03-25restructuringin_progress6002000-10-012002-12-31WorldwideSalaried employeesUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Part of Q4 2000 restructuring plan; $42M provision for workforce reduction.
2001-03-25restructuringin_progress8302000-10-012002-12-31WorldwideHourly employeesUSD 42 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Part of Q4 2000 restructuring plan; $42M provision covers both salaried and hourly reductions.
2001-03-25restructuringin_progress1998-07-012001-12-31WorldwideGeneralUSD 12 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Remaining balance of 1998 plan is $12M, primarily severance and EPA payment.
2000-12-31restructuringin_progress6002002-12-31restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Salaried terminations under the 2000 restructuring program; a combined $42 million severance charge covers 600 salaried and 830 hourly employees and is not allocated between the two components. Charge recorded in Q4 2000 (announcement date not disclosed); program actions to be completed in 2001 and 2002. Total $160 million charge largely focused in the Engine Business ($131M), with $19M Power Generation and $10M Filtration.
2000-12-31restructuringin_progress8302002-12-31restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Hourly terminations under the 2000 restructuring program; a combined $42 million severance charge covers 600 salaried and 830 hourly employees and is not allocated between the two components. Charge recorded in Q4 2000 (announcement date not disclosed); program actions to be completed in 2001 and 2002.
2000-12-31restructuringin_progress2002-12-31USD 16 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Exit costs to close or consolidate a number of smaller business operations ($6M equipment removal, $5M contractual obligations, $5M other). No employee count disclosed for this component.
2000-12-31restructuringin_progressUSD 7 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		New actions committed to during Q3 2000 under the 1998 restructuring program; $7 million of excess 1998 accruals was reversed in the same quarter. Employee counts not disclosed; announcement date known only to the quarter.
2000-12-31othercompleted2000United StatesMidrange engine plant (Southern Indiana) — Diesel Workers' UnionItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		DWU members at the midrange engine plant ratified a four-year collective bargaining agreement in 2000; covered employee count not disclosed.
2000-12-31othercompleted2000United StatesMidrange engine plant (Southern Indiana) — Office Committee UnionItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		OCU members (technical and administrative employees) at the midrange engine plant ratified a four-year agreement in 2000; covered employee count not disclosed.
2000-12-31othercompleted2000United StatesRemanufacturing plant, Memphis, Tennessee — International Association of MachinistsItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IAM-represented employees ratified a four-year agreement in 2000; covered employee count not disclosed.
2000-12-31restructuringin_progress1,4302000-12-312002-12-31WorldwideEngine Business, Power Generation Business, Filtration Business and OtherUSD 42 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Termination of 600 salaried and 830 hourly employees. Actions largely focused in Engine Business in response to downturn in North American heavy-duty truck market. Completion expected in 2001 and 2002.
2000-12-31restructuringcompleted1998-09-302001-07-31WorldwideMajority-owned operations and Joint VenturesUSD 100 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		1998 restructuring plan reducing worldwide workforce by approximately 1,100 people. Remaining actions consist primarily of payment of severance commitments in early 2001 and final EPA payment in July 2001.
2000-09-24restructuringin_progress1998-07-012001-03-31WorldwideMajority-owned operations and joint venture operationsUSD 7 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced Q3 1998 with original $125M charge including ~1,100 workforce reduction; Q3 2000 net activity was $7M reversal of excess accruals offset by $7M new charges. Remaining actions: outsourcing of certain manufacturing operations and severance payments. Approximately $100M charged against restructuring liabilities as of 2000-09-24.
2000-09-24restructuringin_progress1998-07-012001-03-31WorldwideManufacturing and Joint VenturesUSD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Continuation of 1998 restructuring plan. Q3 2000 activity included $7M reversal of excess accruals and $7M charges for new actions. Original plan included reduction of ~1,100 people. Program expected to complete in early 2001.
2000-06-25restructuringin_progress1,1001998-07-012000-12-31WorldwideMultiple (majority-owned operations and international joint venture operations)USD 125 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced Q3 1998; $91M charged against liabilities as of 2000-06-25. Remaining actions: outsourcing of certain manufacturing operations and severance payments. Program expected complete in 2000.
2000-06-25restructuringin_progress1998-07-012000-12-31WorldwideEnvironmental compliance (EPA diesel emissions civil penalty)USD 25 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Civil penalty paid to U.S. EPA under diesel engine emissions agreement; $17M remaining balance as of 2000-06-25. Not a workforce reduction component.
2000-06-25restructuringin_progress1998-09-302000-12-31WorldwideMajority-owned and international joint venture operationsUSD 3 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Continuation of plan initiated in Q3 1998 to reduce workforce by approx. 1,100 people. $3M charged against liabilities in Q2 2000. Program expected to be essentially complete in 2000.
2000-03-26restructuringin_progress1,1002000-12-31WorldwideMultiple; includes streamlining of majority-owned and international joint venture operationsUSD 100 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q3 1998 (exact date not disclosed); $100M original charge for workforce reduction of approximately 1,100 people. As of 2000-03-26, approximately $88M charged against related liabilities; $7M charged in Q1 2000. Remaining actions: outsourcing of certain manufacturing operations and severance payments. Program expected to be essentially complete in 2000.
2000-03-26plant_closurein_progress2000-12-31WorldwideManufacturing operationsUSD 17 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Facility consolidations and other costs, original provision $17M; $3M balance remaining at 2000-03-26. No employee count disclosed for this sub-component.
2000-03-26restructuringin_progress1998-09-302000-12-31WorldwideVarious (manufacturing, joint ventures)USD 7 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Continuation of Q3 1998 plan. $7M charged in Q1 2000 against liabilities. Original plan included ~1,100 workforce reductions, but specific Q1 headcount impact not disclosed.
1999-12-31restructuringin_progress90019982000WorldwideMultiple; includes outsourcing of certain manufacturing operationsUSD 56 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Approximately 900 of a planned 1,100 positions eliminated, cumulative through fiscal year-end since the Q3 1998 announcement; $56M charged against the restructuring liability during 1999 ($81M cumulative, excluding a separate $25M EPA civil penalty); $50M accrual remained at 1999-12-31; program expected to yield about $50M annual savings
1999-12-31restructuringcompleted1999-121999-12-31France and England (Daventry)Power GenerationUSD 60 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Dissolution of the Cummins Wartsila joint venture effective 1999-12-31; charge comprises $17M investment write-off, $29M asset impairment and $14M assumed warranty/other liabilities; no headcount impact disclosed
1999-12-31divestiture_reductioncompletedUnited StatesEngine (crankshafts)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of the Atlas Crankshaft business generated $54M of proceeds in 1999; associated headcount not disclosed
1999-12-31restructuringin_progress1,1001998-09-302000-03-31WorldwideVariousUSD 100 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Plan implemented in Q3 1998 to reduce workforce by approx 1,100 people. As of 12/31/99, approx 900 left. Program expected to be essentially complete in early 2000.
1999-09-26restructuringin_progress1,1001998WorldwideMajority-owned operations and international joint venture operationsUSD 100 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q3 1998 (exact date not disclosed); program includes workforce reductions, facility consolidations, asset impairments, and streamlining of JV operations. Approximately $66 million charged against program liabilities as of 1999-09-26; remaining accrual balance $48 million. No material change to original charges anticipated. The $100 million charge also covers JV streamlining beyond headcount reductions; a separate $25 million EPA civil penalty is included in the $125 million total Q3 1998 charge but is not workforce-related.
1999-09-26restructuringin_progress1,1001998-09-27WorldwideMajority-owned operations and international joint venturesUSD 100 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Original Q3 1998 charge of $100M for workforce reduction of approx 1,100 people. As of 9/26/99, $66M charged against liabilities. No material changes anticipated.
1999-06-27restructuringin_progressUSD 114 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Program implemented in Q3 1998 and continuing; exact announcement date not disclosed. No employee-affected counts given. Components span workforce reductions, asset impairment, facility consolidations (majority-owned operations), joint venture workforce reductions and tax asset impairment, plus inventory write-downs. Original provision $114 million; approximately $60 million charged against related liabilities as of 6/27/99; remaining balance $54 million. Management does not anticipate material changes to original charges.
1999-06-27restructuringin_progress1998-07-01Majority-owned operationsUSD 40 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Remaining balance of restructuring provision for majority-owned operations as of June 27, 1999. Original provision was $77 million.
1999-06-27restructuringin_progress1998-07-01Joint venture operationsUSD 14 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Remaining balance of restructuring provision for joint venture operations as of June 27, 1999. Original provision was $23 million.
1999-03-28restructuringin_progress1998-07-01USD 12 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring plan begun in Q3 1998; $12 million charged against related liabilities in Q1 1999. No employee-affected count, geography, or completion date disclosed; management expects no material change to original charges.
1999-03-28restructuringin_progressUSD 12 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Continuation of restructuring plan implemented in Q3 1998; $12 million charged against liabilities in Q1 1999.
1998-12-31restructuringin_progress1,1001999-12-31WorldwideEngine and Power Generation businesses, primarily administrative positionsUSD 38 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY1998 program to reduce worldwide workforce; approximately half departed before year-end. Related majority-owned restructuring components: $22M asset impairment, $17M facility consolidation/other (total $77M). Cash outlays for whole program approx $60M; expected annual savings approx $50M.
1998-12-31restructuringin_progress1,2001999-12-31Worldwide (primarily Cummins Wartsila joint venture)Power Generation (joint venture operations)USD 11 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		FY1998 restructuring of joint venture operations, majority at Cummins Wartsila; also $7M tax asset impairment and $5M facility/equipment charges (total $23M). Program expected complete by end of 1999.
1998-12-31acquisition_additioncompletedNorth America and EuropeFiltration Business & OtherUSD 453 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Nelson Industries, Inc. stock acquired January 1998 for $453 million; headcount added through the acquisition not disclosed.
1998-12-31restructuringin_progress1,10019981999-12-31WorldwideEngine and Power GenerationUSD 38 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions primarily for administrative positions. Approximately one-half left prior to Dec 31, 1998. Charge represents severance and related costs.
1998-12-31restructuringin_progress1,20019981999-12-31WorldwidePower Generation (Joint Venture)USD 11 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Restructuring of joint venture operations, majority relating to Cummins Wartsila. Charge represents employee severance and related benefits.
1998-12-31restructuringin_progress320FRF 177 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		1998 planned redundancy scheme; workforce reduction of approximately 320 people. Charge comprises severance costs FRF 105.3M, tangible asset write-off FRF 52.5M, and activity-transfer costs FRF 19.0M. No affected employees had left the company as of 1998-12-31. Announcement date and completion timeline not disclosed.
1998-12-31restructuringin_progress1,1001998-01-011999-12-31WorldwideEngine and Power Generation businesses; primarily administrative positionsUSD 38 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Severance charge of $38M for majority-owned operations workforce reductions; approximately one-half of the 1,100 employees departed before 1998-12-31. Program expected to yield ~$50M annual savings at completion.
1998-12-31restructuringin_progress1,2001998-01-011999-12-31Primarily international (Cummins Wartsila joint venture)Power Generation (joint venture operations)USD 11 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Joint venture restructuring charges totaled $23M including $11M severance for ~1,200 people, $7M tax asset impairment, $5M facility/equipment charges; majority relates to Cummins Wartsila.
1998-12-31plant_closurein_progress1998-01-011999-12-31WorldwideEngine manufacturing; includes N-14 outsourcing, Brazilian engine operation discontinuation, Holset Germany disposalUSD 22 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Asset impairment loss of $22M for engine manufacturing equipment tied to facility closures/consolidations and production outsourcing; no separate headcount disclosed for closures.
1998-12-31acquisition_additioncompleted1998-01-011998-01-31United StatesFiltration and Other (Nelson Industries, Inc.)USD 453 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Nelson Industries for $453M completed January 1998; headcount added not disclosed.
1998-09-27restructuringin_progress1,1001998-09-27WorldwideMajority-owned operationsUSD 77 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge of $77M covers workforce reductions ($38M), asset impairment ($22M), and facility consolidations ($17M). Filer describes the reduction as affecting the worldwide workforce by approximately 1,100 people.
1998-09-27restructuringin_progress1,2001998-09-27WorldwideInternational joint venture operationsUSD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge of $23M covers workforce reductions ($11M), tax asset impairment ($7M), and other ($5M). Severance and related benefits for approximately 1,200 people at joint venture operations.
1998-09-27acquisition_additioncompleted1998-01-01United StatesFiltration and exhaust systems (Nelson Industries, Inc.)USD 453 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Nelson Industries completed January 1998 for $453 million; consolidated from date of acquisition. No headcount added disclosed.
1998-09-27restructuringin_progress1,1001998-09-27WorldwideMajority-owned operationsUSD 77 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes $38M workforce reductions, $22M asset impairment, $17M facility consolidations.
1998-09-27restructuringin_progress1,2001998-09-27InternationalJoint venture operationsUSD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes $11M workforce reductions, $7M tax asset impairment, $5M other.
1998-06-28restructuringannounced1,0001998-07-201999-06-30Not specifiedManufacturing and other functionsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Planned reduction of 1,000 positions over 12 months via attrition, voluntary separations and manufacturing restructuring; significant charge expected in Q3 1998 but not yet quantified. Announcement date is filing date; no separate announcement date given.
1998-06-28acquisition_additioncompletedUnited StatesFiltration and exhaust systemsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		January 1998 acquisition of Nelson Industries for $453 million; headcount added not disclosed.
1998-06-28restructuringannounced1,0001998-06-281999-06-28GlobalManufacturingMD&A
f5-10q / Qwen3.6-27B-Q8_0		Company expects to reduce workforce by 1,000 positions over next 12 months through attrition, voluntary separations and manufacturing restructuring. Significant charge expected in third quarter.
1998-03-29restructuringin_progress1998-03-29USD 6 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Cash payments for restructuring actions totaled $6 million in Q1 1998. No employee count disclosed.
1997-12-31restructuringin_progress3,3001995Worldwide (Europe, Brazil, North America)Selected operationsUSD 118 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cumulative through 1997: approximately 3,300 employees separated since program inception; $118M pre-tax charge recorded in 1995 ($77M after tax); 1997 activity included workforce reductions and plant closings with immaterial income-statement effect; approximately $83M charged to liabilities as of 1997-12-31
1997-12-31divestiture_reductioncompleted1997United StatesVibration attenuation businessrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Vibration attenuation business sold to Simpson Industries during 1997 as part of restructuring actions; headcount transferred not disclosed
1997-12-31acquisition_additionannounced1998-011998-01North America and EuropeFiltration and exhaust systemsUSD 450 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Nelson Industries, Inc. completed January 1998 for $450 million; purchase price in excess of net assets amortized over 40 years; acquired headcount not disclosed
1997-12-31restructuringcompleted3,300WorldwideMD&A
f5-10k / Qwen3.6-27B-Q8_0		Cumulative separations from restructuring actions initiated in 1995 and continuing through 1997, including workforce reductions and plant closings. Earnings statement effect in 1997 was not material.
1997-09-28divestiture_reductioncompleted1997-06-30United StatesVibration attenuation businessMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of the vibration attenuation business to Simpson Industries for approximately $74 million at the end of Q2 1997; no employee count disclosed.
1997-09-28restructuringin_progressUSD 15 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing restructuring program; $15 million of restructuring actions recorded in the first nine months of 1997 (cash flow adjustment). No employee counts or completion dates disclosed.
1997-09-28divestiture_reductioncompleted1997-06-30United StatesVibration attenuation businessMD&A
f5-10q / Qwen3.6-27B-Q8_0		Sold vibration attenuation business to Simpson Industries for approx. $74 million. Part of previously announced restructuring program. No material effect on reported results. Employee count not disclosed.
1997-06-29divestiture_reductioncompleted1997-06-29United StatesVibration attenuation businessMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of the vibration attenuation business to Simpson Industries for approximately $74 million, effective June 29, 1997, described as part of the Company's continuing restructuring program; no employee counts or severance amounts disclosed. Filing states the sale had no net effect on reported second-quarter results.
1997-06-29restructuringin_progressUSD -10 (millions)cash_flow_statement
f5-10q / Qwen3.6-27B-Q8_0		Cash flow statement shows negative adjustment for restructuring actions of $10 million for the first half ended June 29, 1997. MD&A mentions 'continuing restructuring program' and sale of vibration attenuation business, but no specific employee counts are disclosed.
1997-03-30restructuringin_progressUSD 4 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Cash flow statement shows $4M restructuring actions in Q1 1997; MD&A notes lower restructuring expense and benefits from completed actions. No employee counts or completion dates disclosed.
1997-03-30restructuringin_progressUSD -4 (millions)consolidated_statement_of_cash_flows
f5-10q / Qwen3.6-27B-Q8_0		Cash flow statement shows a negative adjustment of $4 million for 'Restructuring actions' to reconcile net earnings to operating cash flow. No employee count is disclosed.
1996-12-31restructuringin_progress2,3001995Worldwide — Europe, Brazil and North AmericaSelected operations; worldwide workforceUSD 118 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cumulative through fiscal year-end; program initiated in 1995 with $118M pre-tax charge ($77M after taxes). Approximately $53M of workforce-reduction estimates remained charged to liabilities at 1996-12-31. No restructuring charge recorded in 1996.
1996-12-31plant_closureannounced1997-01United States — Huntsville, AlabamaManufacturing facilityItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Subsequent event: in January 1997 negotiations were completed with the United Auto Workers on closure of the Huntsville, Alabama facility; affected-employee count and charge not disclosed
1996-12-31restructuringcompleted2,3001995WorldwideUSD 118 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Approximately 2,300 employees have separated from the Company as a result of actions taken in 1995 to consolidate operations and reduce the worldwide work force. Charges of $118 million were recorded in 1995.
1996-12-31plant_closurecompleted1997-01Huntsville, AlabamaItem_1_Business
f5-10k / Qwen3.6-27B-Q8_0		In January 1997, negotiations were completed with members of the United Auto Workers on the closure of the Company's facility in Huntsville, Alabama.
1996-09-29restructuringin_progressMD&A
f5-10q / Qwen3.6-27B-Q8_0		Filing mentions 'restructuring actions' and 'expenses associated with implementation... have been higher than anticipated' affecting gross profit, but does not disclose specific employee counts, severance charges, or completion dates for the current period.
1996-06-30restructuringin_progressUSD -23 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Cash flow statement shows negative adjustment for restructuring actions of $23 million for the first half ended June 30, 1996. MD&A notes expenses associated with implementation of restructuring actions adversely affected gross profit.
1996-03-31restructuringin_progress1995MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring actions announced in Q4 1995 to relocate and consolidate operations; $18 million cash payments on restructuring actions in Q1 1996. No employee count, charge amount, or completion date disclosed; MD&A notes employee separations reduced salaries and wages.
1996-03-31restructuringin_progress1995-10-01USD 18 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Payments on restructuring actions announced in Q4 1995; employee separations mentioned in MD&A but no headcount disclosed.
1995-12-31restructuringin_progress2,0001995-10-01Worldwide (Europe, Brazil, North America)Selected operationsUSD 118 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q4 1995 to reduce worldwide workforce by approximately 2,000 via voluntary/involuntary separations, retirements and plant consolidations; charge components: work force reductions $82M, asset write-downs $32M, other $4M; $77M after taxes. Approximately 1,300 employees had separated as of 1995-12-31. Company expects approximately $25M of additional costs in 1996 for continuity payments and relocations. Announcement date reflects Q4 1995 quarter only.
1995-12-31restructuringin_progress2,0001995-10-01WorldwideUSD 118 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Announced in Q4 1995. Includes voluntary and involuntary separations, retirements, and plant consolidations in Europe, Brazil, and North America. Approximately 1,300 employees had separated by year-end.
1995-10-01restructuringannounced2,0001995-10-30WorldwideMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced cost-reduction actions in Q4 1995 to respond to declining North American heavy-duty truck engine demand; includes consolidation/disposal of certain assets and a planned worldwide workforce reduction of approximately 2,000 people. Charge amount not yet determined; announced after quarter end (Oct 30, 1995).
1995-10-01plant_closurein_progressCalifornia, United StatesUSD 2 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closure of a California facility contributed a $2 million charge reflected in third-quarter gross profit; no employee count disclosed.
1995-10-01restructuringannounced2,0001995-10-30Worldwidesubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company announced cost-reduction actions including workforce reduction of approx. 2,000 people and consolidation/disposal of assets. Charge expected in Q4; amount depends on specific decisions.