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Derivative Financial Instruments - Derivatives, Gains and Losses (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2020
Mar. 31, 2019
The Effect of Derivative Instruments in the Consolidated Statement of Earnings    
Gain/(Loss) Recognized in Earnings, Recognized on Derivatives $ 51 $ 20
Gain/(Loss) Recognized in Earnings, Attributable to Risk Being Hedged (48) (25)
Gains (losses) excluded from the assessment of hedge effectiveness for fair value hedges
Net investment hedges    
The Effect of Derivative Instruments in the Consolidated Statement of Earnings    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI 67 (10)
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing 6 10
Interest rate contracts | IBM | Fair value hedges | Financing cost    
The Effect of Derivative Instruments in the Consolidated Statement of Earnings    
Gain/(Loss) Recognized in Earnings, Recognized on Derivatives 51 20
Gain/(Loss) Recognized in Earnings, Attributable to Risk Being Hedged (48) (25)
Foreign exchange contracts | IBM | Net investment hedges    
The Effect of Derivative Instruments in the Consolidated Statement of Earnings    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI 67 (10)
Foreign exchange contracts | IBM | Net investment hedges | Financing cost    
The Effect of Derivative Instruments in the Consolidated Statement of Earnings    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing $ 6 $ 10