CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $) In Millions, unless otherwise specified	Total		Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non-Controlling Interests
Equity - at Dec. 31, 2012	$ 18,984		$ 18,860	$ 50,110	$ 117,641	$ (123,131)	$ (25,759)	$ 124
Net income plus other comprehensive income/(loss)
Net income	10,299	[1]	10,299		10,299
Other comprehensive income/(loss)	788		788				788
Total comprehensive income/(loss)	11,087		11,087
Cash dividends paid - common stock	(3,033)		(3,033)		(3,033)
Common stock issued under employee plan (Shares - 6,354,088 and 8,258,027 for the nine months ended September 30, 2014 and 2013, respectively)	930		930	930
Purchases ( (Shares - 1,124,077 and 1,419,498) and sales ( Shares - 894,291 and 1,574,179) of the treasury stock under employee plans - net, for the nine months ended September 30, 2014 and 2013, respectively)	(127)		(127)		(22)	(106)
Other treasury shares purchased, not retired (Shares - 70,854,767 and 39,926,001 for the nine months ended September 30, 2014 and 2013, respectively)	(8,003)		(8,003)			(8,003)
Changes in other equity	164		164	164
Changes in noncontrolling interests	7							7
Equity - at Sep. 30, 2013	20,008		19,877	51,203	124,885	(131,240)	(24,971)	131
Equity - at Dec. 31, 2013	22,929		22,792	51,594	130,042	(137,242)	(21,602)	137
Net income plus other comprehensive income/(loss)
Net income	6,539		6,539		6,539
Other comprehensive income/(loss)	623		623				623
Total comprehensive income/(loss)	7,162		7,162
Cash dividends paid - common stock	(3,176)		(3,176)		(3,176)
Common stock issued under employee plan (Shares - 6,354,088 and 8,258,027 for the nine months ended September 30, 2014 and 2013, respectively)	792		792	792
Purchases ( (Shares - 1,124,077 and 1,419,498) and sales ( Shares - 894,291 and 1,574,179) of the treasury stock under employee plans - net, for the nine months ended September 30, 2014 and 2013, respectively)	(96)		(96)		(1)	(95)
Other treasury shares purchased, not retired (Shares - 70,854,767 and 39,926,001 for the nine months ended September 30, 2014 and 2013, respectively)	(13,280)		(13,280)			(13,280)
Changes in other equity	60		60	60
Changes in noncontrolling interests	3							3
Equity - at Sep. 30, 2014	$ 14,395		$ 14,255	$ 52,446	$ 133,403	$ (150,616)	$ (20,978)	$ 140

[1] Reclassified to reflect discontinued operations presentation. See note 1 on page 9 for additional information.