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INTEREST IN MASTER TRUST (Tables) - EBP Plans
12 Months Ended
Dec. 31, 2025
EBP, Master Trust [Line Items]  
Investments in Master Trust The following investments are held by the Master Trust.
December 31,
 20252024
Investments at fair value:   
Cummins Inc. common stock  $1,048,943,101 $761,820,330 
Common/collective trust funds5,942,356,197 4,880,564,583 
Registered investment companies 138,692,527 361,788,044 
Total investments at fair value7,129,991,825 6,004,172,957 
Investments at contract value:   
Synthetic GIC 386,081,553 396,938,843 
Accrued income, expenses and pending trades - net(366,368)44,622 
Total master trust net assets $7,515,707,010 $6,401,156,422 
Net Investment Income of Master Trust
Net investment income of the Master Trust for the year ended December 31, 2025, is as follows:
Net realized and unrealized gains and losses on investments $1,231,981,473 
Interest and dividend income36,341,372 
Net investment gain $1,268,322,845