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Retirement-Related Benefits (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Retirement-related plans cost        
Defined benefit and contribution pension plan - cost $ 631 $ 612 $ 1,941 $ 1,602
Nonpension postretirement plans - cost 74 86 224 260
Total 705 698 2,165 1,862
Year-to-year percent change, defined benefit and contribution pension plans cost 3.10%   21.10%  
Year-to-year percent change, Nonpension postretirement plans cost (14.00%)   (13.60%)  
Year-to-year percent change, total 1.00%   16.30%  
Defined benefit and contribution pension plan - cost U.S. Plans 154 82 452 305
Defined benefit and contribution pension plan - cost Non U.S. Plans 478 530 1,489 1,297
Proceeds from Medicare Prescription Drug Improvement and Modernization Act of 2003 8.2   24.4  
Litigation in United Kingdom regarding defined benefit plans (C Plan)
       
Retirement-related plans cost        
Multi-employer plans/other costs   162   162
U.S. Defined Benefit Pension Plans
       
Retirement-related plans cost        
Interest cost 495 549 1,485 1,647
Expected return on plan assets (995) (1,011) (2,986) (3,033)
Amortization of prior service costs/(credits) 2 2 7 7
Recognized actuarial losses 448 333 1,343 998
Total net periodic pension (income)/cost of defined benefit plans (50) (127) (151) (381)
Cost of defined contribution plans 204 209 603 686
Non-US Defined Benefit Pension Plans
       
Retirement-related plans cost        
Service cost 124 109 375 332
Interest cost 379 439 1,137 1,332
Expected return on plan assets (546) (570) (1,636) (1,723)
Amortization of prior service costs/(credits) (29) (39) (90) (116)
Recognized actuarial losses 397 255 1,195 770
Curtailments and settlements 0 0   1
Multi-employer plans/other costs 16 188 [1] 71 234 [1]
Total net periodic pension (income)/cost of defined benefit plans 341 381 1,052 831
Cost of defined contribution plans 137 148 437 467
Non-U.S. Defined Benefit and Multi-employer Plan
       
Retirement-related plans cost        
Expected current year contributions to non-U.S. defined benefit plans     500  
Year-to-date contributions to non-U.S. defined benefit plans     397  
U.S. Defined Benefit Non Pension Postretirement Plans
       
Retirement-related plans cost        
Service cost 9 9 26 28
Interest cost 41 50 123 150
Expected return on plan assets 0   (1)  
Recognized actuarial losses 5 8 16 24
Total net periodic pension (income)/cost of defined benefit plans 55 67 164 201
Non-U.S. Defined Benefit Non Pension Postretirement Plans
       
Retirement-related plans cost        
Service cost 2 2 7 7
Interest cost 14 16 46 48
Expected return on plan assets (2) (2) (7) (7)
Amortization of prior service costs/(credits) (1) (1) (4) (3)
Recognized actuarial losses 6 4 18 13
Curtailments and settlements     0  
Total net periodic pension (income)/cost of defined benefit plans $ 19 $ 19 $ 60 $ 58
[1]

*Includes a $162 million charge related to litigation involving one of IBM UK’s defined benefit plans.