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Financial Instruments (Details 4) (USD $)
In Millions, unless otherwise specified
3 Months Ended 12 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Derivative instruments in fair value hedging relationships | Interest rate swaps    
Derivative Instruments, Gain (Loss)    
Notional amount $ 6,600invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
$ 5,800invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
Average remaining maturity 7 years 10 months 8 years 8 months
Derivative instruments in cash flow hedging relationships | Foreign exchange forward contracts    
Derivative Instruments, Gain (Loss)    
Notional amount 9,300invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
9,300invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Average remaining maturity 8 months 12 days 8 months 12 days
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings 972us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
602us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Gains (losses) expected to be reclassified to net income within the next 12 months 921us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
572us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeForwardMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Maximum length of time hedged 4 years  
Derivative instruments in cash flow hedging relationships | Interest rate swaps    
Derivative Instruments, Gain (Loss)    
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings 1us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
1us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Derivative instruments in cash flow hedging relationships | Interest rate swaps | Maximum    
Derivative Instruments, Gain (Loss)    
Gains (losses) expected to be reclassified to net income within the next 12 months 1us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
1us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateSwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
Derivative instruments in cash flow hedging relationships | Currency swaps    
Derivative Instruments, Gain (Loss)    
Notional amount 0invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
0invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings (2)us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
(2)us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Maximum length of time hedged 7 years  
Derivative instruments in cash flow hedging relationships | Currency swaps | Maximum    
Derivative Instruments, Gain (Loss)    
Gains (losses) expected to be reclassified to net income within the next 12 months (1)us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
(1)us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_CurrencySwapMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
Derivative instruments in net investment hedging relationships    
Derivative Instruments, Gain (Loss)    
Notional amount 4,200invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
2,200invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
Average remaining maturity 2 months 12 days 2 months 12 days
Derivative instruments not designated as hedging instruments | Foreign exchange forward and swap contracts    
Derivative Instruments, Gain (Loss)    
Notional amount 11,200invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= ibm_ForeignExchangeForwardAndCurrencySwapContractsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
13,100invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= ibm_ForeignExchangeForwardAndCurrencySwapContractsMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
Maximum length of time hedged 1 year  
Derivative instruments not designated as hedging instruments | Equity contracts    
Derivative Instruments, Gain (Loss)    
Notional amount 1,200invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
1,300invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
Derivative instruments not designated as hedging instruments | Equity options | Maximum    
Derivative Instruments, Gain (Loss)    
Notional amount $ 100invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_StockOptionMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
$ 100invest_DerivativeNotionalAmount
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_StockOptionMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember