v3.25.2

SUPPLEMENTAL BALANCE SHEET DATA (Details) - USD ($) $ in Millions	Jun. 30, 2025	Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]
Deferred income taxes	$ 1,293	$ 1,119
Operating lease assets	555	532
Corporate-owned life insurance	438	423
Other Assets, Miscellaneous, Noncurrent	496	559
Other assets	2,782	2,633
Marketing accruals	364	335
Other taxes payable	262	249
Income taxes payable	261	244
Current portion of operating lease liabilities	140	130
Other Accrued Liabilities, Current	899	940
Other accrued expenses	1,926	1,898
Long-term portion of accrued product warranty	865	843
Pensions	498	503
Operating lease liabilities	433	409
Deferred income taxes	405	389
Accrued compensation	182	193
Liability, Other Postretirement Defined Benefit Plan	103	104
Long-term derivative liabilities	78	89
Other Accrued Liabilities, Noncurrent	641	619
Other liabilities	$ 3,205	$ 3,149

Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 720
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483384/720-30-45-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(15)(5))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(15)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

CUMMINS INC 10-Q