CUMMINS INC. AND CONSOLIDATED SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7. PROPERTY, PLANT AND EQUIPMENT

   Details of our property, plant and equipment balance are as follows:

  December 31,
  2007      2006
  Millions
Land and buildings $ 784   $ 779  
Machinery, equipment and fixtures   3,247     3,156  
Construction in process   282     160  
    4,313     4,095  
Less accumulated depreciation   (2,668   (2,521
Property, plant and equipment, net $ 1,645   $ 1,574  

The accompanying notes are an integral part of the Consolidated Financial Statements.


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