CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 9,561	$ 10,716
Marketable securities	4	350
Notes and accounts receivable - trade (net of allowances of $316 in 2014 and $291 in 2013)	9,122	10,465
Short-term financing receivables (net of allowances of $432 in 2014 and $308 in 2013)	17,411	19,787
Other accounts receivable (net of allowances of $46 in 2014 and $36 in 2013)	1,469	1,584
Inventories, at lower of average cost or market:
Finished goods	508	444
Work in process and raw materials	1,848	1,866
Total inventories	2,356	2,310
Deferred taxes	2,219	1,651
Prepaid expenses and other current assets	5,022	4,488
Total current assets	47,163	51,350
Property, plant and equipment	39,950	40,475
Less: Accumulated depreciation	28,882	26,654
Property, plant and equipment - net	11,068	13,821
Long-term financing receivables (net of allowances of $87 in 2014 and $80 in 2013)	10,993	12,755
Prepaid pension assets	7,443	5,551
Deferred taxes	2,697	3,051
Goodwill	31,045	31,184
Intangible assets - net	3,373	3,871
Investments and sundry assets	5,126	4,639
Total assets	118,911	126,223
Current liabilities:
Taxes	2,475	4,633
Short-term debt	12,876	6,862
Accounts payable	5,855	7,461
Compensation and benefits	3,965	3,893
Deferred income	11,346	12,557
Other accrued expenses and liabilities	5,788	4,748
Total current liabilities	42,306	40,154
Long-term debt	32,821	32,856
Retirement and nonpension postretirement benefit obligations	15,093	16,242
Deferred income	3,683	4,108
Other liabilities	10,613	9,934
Total liabilities	104,515	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 - 2,213,876,635; 2013 - 2,207,522,548)	52,446	51,594
Retained earnings	133,403	130,042
Treasury stock - at cost; (Shares: 2014 - 1,224,216,164; 2013 - 1,153,131,611)	(150,616)	(137,242)
Accumulated other comprehensive income/(loss)	(20,978)	(21,602)
Total IBM stockholders' equity	14,255	22,792
Noncontrolling interests	140	137
Total equity	14,395	22,929
Total liabilities and equity	$ 118,911	$ 126,223