CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 10,072	$ 10,412
Marketable securities	160	717
Notes and accounts receivable - trade (net of allowances of $273 in 2013 and $255 in 2012)	9,865	10,667
Short-term financing receivables (net of allowances of $280 in 2013 and $288 in 2012)	16,786	18,038
Other accounts receivable (net of allowances of $29 in 2013 and $17 in 2012)	1,683	1,873
Inventories, at lower of average cost or market:
Finished goods	528	475
Work in process and raw materials	1,964	1,812
Total inventories	2,492	2,287
Deferred taxes	1,752	1,415
Prepaid expenses and other current assets	4,723	4,024
Total current assets	47,533	49,433
Property, plant and equipment	40,808	40,501
Less: Accumulated depreciation	26,931	26,505
Property, plant and equipment - net	13,877	13,996
Long-term financing receivables (net of allowances of $72 in 2013 and $66 in 2012)	11,675	12,812
Prepaid pension assets	1,476	945
Deferred taxes	3,682	3,973
Goodwill	30,882	29,247
Intangible assets - net	4,003	3,787
Investments and sundry assets	4,718	5,021
Total assets	117,845	119,213
Current liabilities:
Taxes	4,746	4,948
Short-term debt	7,702	9,181
Accounts payable	6,263	7,952
Compensation and benefits	4,210	4,745
Deferred income	11,658	11,952
Other accrued expenses and liabilities	4,643	4,847
Total current liabilities	39,222	43,625
Long-term debt	28,478	24,088
Retirement and nonpension postretirement benefit obligations	17,994	20,418
Deferred income	4,087	4,491
Other liabilities	8,057	7,607
Total liabilities	97,837	100,229
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital, Shares authorized: 4,687,500,000; Shares issued: (2013 - 2,205,819,186 2012 - 2,197,561,159)	51,203	50,110
Retained earnings	124,885	117,641
Treasury stock - at cost; (Shares: 2013 - 1,119,964,803 , 2012 - 1,080,193,483 )	(131,240)	(123,131)
Accumulated other comprehensive income/(loss)	(24,971)	(25,759)
Total IBM stockholders' equity	19,877	18,860
Noncontrolling interests	131	124
Total equity	20,008	18,984
Total liabilities and equity	$ 117,845	$ 119,213