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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Changes in accumulated other comprehensive income (loss) by component
Following are the changes in accumulated other comprehensive (loss) income by component:
In millionsChange in pensions
and other
postretirement
defined benefit plans
Foreign
currency
translation
adjustment
Unrealized gain
(loss) on
derivatives
Total
attributable to
Cummins Inc.
Noncontrolling
interests
Total
Balance at December 31, 2020$(735)$(1,204)$(43)$(1,982)  
Other comprehensive income (loss) before reclassifications      
Before-tax amount425 (5)38 458 $(5)$453 
Tax (expense) benefit(103)(12)(114)— (114)
After-tax amount322 (4)26 344 (5)339 
Amounts reclassified from accumulated other comprehensive income (1)
67 — — 67 — 67 
Net current period other comprehensive income (loss)389 (4)26 411 $(5)$406 
Balance at December 31, 2021$(346)$(1,208)$(17)$(1,571)  
Other comprehensive income (loss) before reclassifications      
Before-tax amount(123)(350)136 (337)$(40)$(377)
Tax benefit (expense) 19 (32)(7)— (7)
After-tax amount(104)(344)104 (344)(40)(384)
Amounts reclassified from accumulated other comprehensive income (1)
23 — 25 — 25 
Net current period other comprehensive income (loss)(81)(344)106 (319)$(40)$(359)
Balance at December 31, 2022$(427)$(1,552)$89 $(1,890)  
Other comprehensive income (loss) before reclassifications      
Before-tax amount(541)96 35 (410)$(3)$(413)
Tax benefit (expense)113 (1)(7)105  105 
After-tax amount(428)95 28 (305)(3)(308)
Amounts reclassified from accumulated other comprehensive income (1)
7  (18)(11) (11)
Net current period other comprehensive (loss) income(421)95 10 (316)$(3)$(319)
Balance at December 31, 2023$(848)$(1,457)$99 $(2,206)  
(1) Amounts are net of tax. Reclassifications out of accumulated other comprehensive income (loss) and the related tax effects are immaterial for separate disclosure.