CUMMINS INC. AND CONSOLIDATED SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9. OTHER ACCRUED EXPENSES

   Other accrued expenses included the following:

  December 31,
  2007      2006
  Millions
     Accrued warranty $ 337   $ 273  
     Accrued compensation   331     275  
     Deferred revenue   110     69  
     Other   551     514  
     Total other accrued expenses $ 1,329   $ 1,131  

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


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