Cummins Inc is a diesel engine manufacturer. The Company designs, manufactures, distributes and services diesel and natural gas engines and engine-related component products, including filtration, after-treatment, turbochargers, fuel systems, controls systems, air handling systems and electric power generation systems. The Company has four operating segments: Engine, Components, Power Generation and Distribution. The Engine segment manufactures and markets a broad range of diesel and natural gas powered engines. The Components segment supplies products which complement Engine segment such as after-treatment systems, turbochargers, filtration products and fuel systems for commercial diesel applications. The Power Generation segment designs and manufactures components that make up power generation systems, including controls, alternators, transfer switches and switchgear. The Distribution segment distributes the products and services to end-users.