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Derivative Financial Instruments - Derivatives, Gains and Losses (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Jun. 30, 2020
Jun. 30, 2019
The Effect of Derivative Instruments in the Consolidated Income Statement        
Gain/(Loss) Recognized in Earnings, Recognized on Derivatives $ 8 $ 32 $ 60 $ 52
Gain/(Loss) Recognized in Earnings, Attributable to Risk Being Hedged (1) (37) (49) (62)
Gains (losses) excluded from the assessment of hedge effectiveness for fair value hedges
Net investment hedges        
The Effect of Derivative Instruments in the Consolidated Income Statement        
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI (56) (8) 11 (18)
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing 2 7 9 17
Interest rate contracts | IBM | Fair value hedges | Financing cost        
The Effect of Derivative Instruments in the Consolidated Income Statement        
Gain/(Loss) Recognized in Earnings, Recognized on Derivatives 8 32 60 52
Gain/(Loss) Recognized in Earnings, Attributable to Risk Being Hedged (1) (37) (49) (62)
Foreign exchange contracts | IBM | Net investment hedges        
The Effect of Derivative Instruments in the Consolidated Income Statement        
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Recognized in OCI (56) (8) 11 (18)
Foreign exchange contracts | IBM | Net investment hedges | Financing cost        
The Effect of Derivative Instruments in the Consolidated Income Statement        
Gain (Loss) Recognized in Earnings and Other Comprehensive Income - Amounts Excluded from Effectiveness Testing $ 2 $ 7 $ 9 $ 17