v3.26.1
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
6 Months Ended
Jun. 30, 2026
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive (Loss) Income by Component
Following are the changes in accumulated other comprehensive (loss) income by component for the three and six months ended:
Three months ended
In millionsChange in pension and OPEB plansForeign currency
translation
adjustment
Unrealized gain
(loss) on
derivatives
Total
attributable to
Cummins Inc.
Noncontrolling
interests
Total
Balance at March 31, 2026$(927)$(1,541)$91 $(2,377)
Other comprehensive (loss) income before reclassifications
Before-tax amount(1)18 13 30 $2 $32 
Tax benefit (expense) 3 (3)   
After-tax amount(1)21 10 30 2 32 
Amounts reclassified from accumulated other comprehensive income (loss) (1)
9  (2)7  7 
Net current period other comprehensive income8 21 8 37 $2 $39 
Balance at June 30, 2026$(919)$(1,520)$99 $(2,340)
Balance at March 31, 2025$(870)$(1,602)$106 $(2,366)
Other comprehensive income (loss) before reclassifications
Before-tax amount— 173 176 $$178 
Tax benefit (expense)— 22 (1)21 — 21 
After-tax amount— 195 197 199 
Amounts reclassified from accumulated other comprehensive income (loss) (1)
— (5)— 
Net current period other comprehensive income (loss)195 (3)199 $$201 
Balance at June 30, 2025$(863)$(1,407)$103 $(2,167)
(1) Amounts are net of tax. Reclassifications out of accumulated other comprehensive (loss) income and the related tax effects are immaterial for separate disclosure.
Six months ended
In millionsChange in pension and OPEB plansForeign currency
translation
adjustment
Unrealized
gain (loss) on
derivatives
Total
attributable to
Cummins Inc.
Noncontrolling
interests
Total
Balance at December 31, 2025$(912)$(1,460)$94 $(2,278)
Other comprehensive (loss) income before reclassifications
Before-tax amount(32)(58)10 (80)$(26)$(106)
Tax benefit (expense)7 (2)(2)3  3 
After-tax amount(25)(60)8 (77)(26)(103)
Amounts reclassified from accumulated other comprehensive income (loss) (1)
18  (3)15  15 
Net current period other comprehensive (loss) income(7)(60)5 (62)$(26)$(88)
Balance at June 30, 2026$(919)$(1,520)$99 $(2,340)
Balance at December 31, 2024$(843)$(1,717)$115 $(2,445)
Other comprehensive (loss) income before reclassifications
Before-tax amount(44)277 234 $$238 
Tax benefit10 33 — 43 — 43 
After-tax amount(34)310 277 281 
Amounts reclassified from accumulated other comprehensive income (loss) (1)
14 — (13)— 
Net current period other comprehensive (loss) income(20)310 (12)278 $$282 
Balance at June 30, 2025$(863)$(1,407)$103 $(2,167)
(1) Amounts are net of tax. Reclassifications out of accumulated other comprehensive (loss) income and the related tax effects are immaterial for separate disclosure.