CONSOLIDATED STATEMENT OF CHANGES IN MEMBER'S INTEREST - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Member's Interest
Balance at the beginning of the period		$ 2,686	$ 3,420
Cumulative effect of change in accounting principle	[1]			$ (41)
Net income		141	43
Other comprehensive income/(loss), net of tax		(173)	6
Total comprehensive income/(loss)		(31)	49
Contributions from IBM	[2]		64
Distributions to IBM		(169)	(370)
Balance at the end of the period		2,445	3,164
Member's Interest
Member's Interest
Balance at the beginning of the period		2,601	3,216
Contributions from IBM	[2]		64
Distributions to IBM			(88)
Balance at the end of the period		2,601	3,191
Retained Earnings
Member's Interest
Balance at the beginning of the period		116	238
Cumulative effect of change in accounting principle	[1]			$ (41)
Net income		141	43
Distributions to IBM		(169)	(282)
Balance at the end of the period		48
Accumulated Other Comprehensive Income/(Loss)
Member's Interest
Balance at the beginning of the period		(31)	(33)
Other comprehensive income/(loss), net of tax		(173)	6
Balance at the end of the period		$ (204)	$ (27)

[1] Reflects the adoption of the FASB guidance on current expected credit losses. Refer to note 2, "Accounting Changes."

[2] In accordance with the previously executed Tax Sharing Agreement, $64 million was settled through a non-cash contribution. Refer to note 14, "Relationship with IBM and Related Party Transactions."