CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 9,409	$ 10,716
Marketable securities	295	350
Notes and accounts receivable - trade (net of allowances of $305 in 2014 and $291 in 2013)	9,682	10,465
Short-term financing receivables (net of allowances of $317 in 2014 and $308 in 2013)	18,329	19,787
Other accounts receivable (net of allowances of $36 in 2014 and $36 in 2013)	1,650	1,584
Inventories, at lower of average cost or market:
Finished goods	472	444
Work in process and raw materials	1,984	1,866
Total inventories	2,456	2,310
Deferred taxes	1,708	1,651
Prepaid expenses and other current assets	4,430	4,488
Total current assets	47,959	51,350
Property, plant and equipment	40,478	40,475
Less: Accumulated depreciation	26,795	26,654
Property, plant and equipment - net	13,683	13,821
Long-term financing receivables (net of allowances of $93 in 2014 and $80 in 2013)	11,918	12,755
Prepaid pension assets	6,110	5,551
Deferred taxes	3,034	3,051
Goodwill	31,214	31,184
Intangible assets - net	3,698	3,871
Investments and sundry assets	5,030	4,639
Total assets	122,646	126,223
Current liabilities:
Taxes	2,245	4,633
Short-term debt	9,312	6,862
Accounts payable	6,865	7,461
Compensation and benefits	3,664	3,893
Deferred income	13,681	12,557
Other accrued expenses and liabilities	5,292	4,748
Total current liabilities	41,058	40,154
Long-term debt	34,668	32,856
Retirement and nonpension postretirement benefit obligations	16,031	16,242
Deferred income	4,042	4,108
Other liabilities	10,106	9,934
Total liabilities	105,906	103,294
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital, Shares authorized: 4,687,500,000; Shares issued: (2014 - 2,210,627,775 2013 - 2,207,522,548)	51,943	51,594
Retained earnings	131,431	130,042
Treasury stock - at cost; (Shares: 2014 - 1,198,444,343 , 2013 - 1,153,131,611 )	(145,612)	(137,242)
Accumulated other comprehensive income/(loss)	(21,156)	(21,602)
Total IBM stockholders' equity	16,607	22,792
Noncontrolling interests	133	137
Total equity	16,740	22,929
Total liabilities and equity	$ 122,646	$ 126,223