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EQUITY, ROYALTY AND INTEREST INCOME FROM INVESTEES (Tables)
6 Months Ended
Jun. 28, 2020
Equity Method Investments and Joint Ventures [Abstract]  
Equity, royalty and interest income from investees
Equity, royalty and interest income from investees included in our Condensed Consolidated Statements of Net Income for the reporting periods was as follows:
 Three months endedSix months ended
In millionsJune 28,
2020
June 30,
2019
June 28,
2020
June 30,
2019
Manufacturing entities
Beijing Foton Cummins Engine Co., Ltd.$34  $20  $51  $41  
Dongfeng Cummins Engine Company, Ltd.26  16  34  30  
Chongqing Cummins Engine Company, Ltd.11  10  20  22  
All other manufacturers23  28  78  
(1)
55  
Distribution entities
Komatsu Cummins Chile, Ltda.  17  13  
All other distributors—  —  —  (1) 
Cummins share of net income101  81  200  160  
Royalty and interest income14  15  44  28  
Equity, royalty and interest income from investees$115  $96  $244  $188  
(1) Includes $37 million in adjustments related to tax changes within India's 2020-2021 Union Budget of India (India Tax Law Changes) passed in March 2020. See NOTE 6, "INCOME TAXES" for additional information on India Tax Law Changes.