CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 9,715	$ 10,716
Marketable securities	5	350
Notes and accounts receivable - trade (net of allowances of $294 in 2014 and $291 in 2013)	9,902	10,465
Short-term financing receivables (net of allowances of $404 in 2014 and $308 in 2013)	18,620	19,787
Other accounts receivable (net of allowances of $45 in 2014 and $36 in 2013)	1,555	1,584
Inventories, at lower of average cost or market:
Finished goods	449	444
Work in process and raw materials	1,889	1,866
Total inventories	2,338	2,310
Deferred taxes	1,783	1,651
Prepaid expenses and other current assets	4,263	4,488
Total current assets	48,182	51,350
Property, plant and equipment	40,936	40,475
Less: Accumulated depreciation	27,188	26,654
Property, plant and equipment - net	13,748	13,821
Long-term financing receivables (net of allowances of $68 in 2014 and $80 in 2013)	12,140	12,755
Prepaid pension assets	6,894	5,551
Deferred taxes	2,828	3,051
Goodwill	31,568	31,184
Intangible assets - net	3,585	3,871
Investments and sundry assets	5,369	4,639
Total assets	124,314	126,223
Current liabilities:
Taxes	2,335	4,633
Short-term debt	12,462	6,862
Accounts payable	6,271	7,461
Compensation and benefits	4,037	3,893
Deferred income	12,591	12,557
Other accrued expenses and liabilities	4,737	4,748
Total current liabilities	42,433	40,154
Long-term debt	34,008	32,856
Retirement and nonpension postretirement benefit obligations	15,984	16,242
Deferred income	4,152	4,108
Other liabilities	10,224	9,934
Total liabilities	106,801	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 - 2,212,895,614; 2013 - 2,207,522,548)	52,163	51,594
Retained earnings	134,483	130,042
Treasury stock - at cost; (Shares: 2014 - 1,215,303,453; 2013 - 1,153,131,611)	(148,900)	(137,242)
Accumulated other comprehensive income/(loss)	(20,369)	(21,602)
Total IBM stockholders' equity	17,377	22,792
Noncontrolling interests	136	137
Total equity	17,513	22,929
Total liabilities and equity	$ 124,314	$ 126,223