What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to provide Cummins Inc.'s financial information, originally filed in its quarterly report (10-Q) for the period ending June 29, 2008, in an XBRL (eXtensible Business Reporting Language) format. This is primarily for testing the XBRL tagging technology.

Can investors rely on the financial information presented in this 8-K filing for investment decisions?

No, investors are explicitly advised not to rely on the financial information in this Current Report on Form 8-K, including the XBRL-formatted Exhibit 100, for making investment decisions. The company states the XBRL data is unaudited in this context and not considered officially 'filed' for the purposes of liability under securities laws.

What specific financial statements are included in this filing?

The filing includes XBRL-formatted versions of the Condensed Consolidated Statements of Income, Condensed Consolidated Balance Sheet, Condensed Consolidated Statements of Cash Flows, Condensed Consolidated Statements of Shareholders' Equity, and the Notes to the Condensed Consolidated Financial Statements from Cummins Inc.'s second-quarter 2008 10-Q report.

Does this filing contain any new financial results or updates for Cummins Inc. as of December 2, 2008?

No, this filing does not contain any new financial results or updates. It is solely re-formatting and furnishing previously disclosed financial information from the quarter ended June 29, 2008, for XBRL testing purposes. The event date of the underlying financial information is June 29, 2008.

CMI 8-K SEC Disclosure

Summary

This Form 8-K filing from Cummins Inc. (CMI) on December 2, 2008, primarily serves to furnish previously filed financial information from its second-quarter 10-Q report (ended June 29, 2008) in an XBRL format. The company is providing these financial statements, including income statements, balance sheets, cash flow statements, and equity statements, to test the XBRL tagging technology. Investors are strongly cautioned not to rely on this XBRL-formatted information for investment decisions, as it is unaudited in this context and not considered officially "filed" for liability purposes under securities laws.

Key Highlights

1Cummins Inc. is furnishing financial data from its Q2 2008 10-Q in XBRL format.
2The filing includes unaudited financial statements for the periods ending June 29, 2008, and comparative periods.
3The primary purpose is to test XBRL tagging and technology.
4Investors are explicitly advised not to use this XBRL data for investment decisions.
5The furnished information is not deemed "filed" under Section 11 of the Securities Act or Section 18 of the Exchange Act.
6This filing is administrative, focusing on data formatting rather than new financial disclosures or material events.

CUMMINS INC 8-K Report, Corporate Update (Dec 2, 2008)

Summary

Key Highlights

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