CUMMINS INC Annual Report (Amendment), Year Ended Dec 31, 2005

This 10-K/A filing from Cummins Inc. (CMI) for the fiscal year ended December 31, 2005, serves as an amendment to provide previously excluded financial statements of Dongfeng Cummins Engine Company Limited, a significant 50% owned unconsolidated subsidiary. The amendment is necessary to comply with SEC regulations requiring the inclusion of such financial data. Investors should note that the core financial statements for Cummins Inc. itself were previously filed and are incorporated by reference, but the inclusion of Dongfeng Cummins' financials offers a more complete picture of the company's operational scope and potential impact on consolidated results. While specific financial performance metrics for 2005 are not detailed in this amendment document (as it primarily addresses disclosure requirements), the filing confirms Cummins' status as a large accelerated filer. This indicates a robust market capitalization and a history of consistent SEC reporting. The primary purpose of this amendment is regulatory compliance related to a key joint venture, suggesting that investors should pay close attention to the performance and financial health of Dongfeng Cummins Engine Company Limited when evaluating the overall Cummins enterprise. The inclusion of these statements allows for a more comprehensive due diligence process regarding Cummins' international operations and strategic partnerships.