Cummins Inc. is a corporation made up of several complementary business units that design, manufacture, distribute and service internal combustion engines and related technologies, including fuel systems, controls, air handling, filtration, emission solutions and electrical power generation systems. Headquartered in Columbus, Indiana, (USA) Cummins serves customers in approximately 190 countries and territories through a network of more than 500 company-owned and independent distributor locations and approximately 5,200 dealer locations. Cummins Inc. reported net income of $428 million on sales of $10.8 billion in 2009.