Complex sentence: Cummins Inc. is a Fortune 500 corporation that designs, manufactures and distributes services engines and related technologies, including fuel systems, controls, air handling, filtration, emission control and electrical power generation systems.
Split into simpler sentences: Cummins Inc. is a Fortune 500 corporation that designs, manufactures, and distributes products. Cummins also services engines and related technologies including fuel systems, controls, air handling, filtration, emission control and electrical power generation systems.