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Cummins is an American Fortune 500 corporation that designs, manufactures, and distributes engines, filtration, and power generation products.[2] Cummins also services engines and related equipment, including fuel systems, controls, air handling, filtration, emission control, electrical power generation systems, and trucks. Headquartered in Columbus, Indiana, United States, Cummins sells in approximately 190 countries and territories through a network of more than 600 company-owned and independent distributors and approximately 6,000 dealers. Cummins reported net income of $2.19 billion on sales of $23.77 billion in 2018.