---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-128502"
form_type: "8-K"
ticker: "CMI"
cik: "0000026172"
company_name: "CUMMINS INC"
filed_at: "2023-12-22T23:59:59+00:00"
generated_at: "2026-06-07T08:32:31.115700+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Cummins to take $2.04B charge for emissions settlement agreement in principle

## Summary
- Charge approx $2.04B in Q4 2023; $1.93B expected to be paid in first half 2024.
- Settlement with EPA, CARB, DOJ, CA AG over emissions certification for pick-up truck engines; about 1 million vehicles.
- Company cooperated for >4 years, sees no evidence of bad faith, does not admit wrongdoing.
- Previously accrued $59M for recalls of RAM 2500/3500 trucks; additional related charges may follow.
- Company states strong liquidity to satisfy obligations and execute growth strategy.

## SEC filing metadata
- accession: 0001104659-23-128502
- form_type: 8-K
- ticker: CMI
- cik: 0000026172
- company_name: CUMMINS INC
- filed_at: 2023-12-22T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/26172/000110465923128502/0001104659-23-128502-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/26172/000110465923128502/tm2333564d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-128502
- JSON: https://secwatch.observer/filing/0001104659-23-128502.json
- Plain text: https://secwatch.observer/filing/0001104659-23-128502.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.