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Financial Instruments (Details 5) (USD $)
In Millions, unless otherwise specified
 3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income on derivatives $ 211us-gaap_DerivativeGainLossOnDerivativeNet [1] $ 68us-gaap_DerivativeGainLossOnDerivativeNet [1]
Gain (loss) recognized in earnings attributable to risk being hedged (118)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1 [2] (38)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1 [2]
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 1,313us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet 62us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 249us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet 1us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 1us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
Gain on fair value hedges ineffectiveness 2us-gaap_GainOnFairValueHedgeIneffectiveness 0us-gaap_GainOnFairValueHedgeIneffectiveness
Derivative instruments in fair value hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember		 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember		 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Foreign exchange contracts | Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 619us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember		 88us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Foreign exchange contracts | Derivative instruments in net investment hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 694us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember		 [3] (26)us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember		 [3]
Cost of financing | Interest rate contracts | Derivative instruments in fair value hedging relationships    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges 97us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember		 [1],[4] 48us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember		 [1],[4]
Gain (loss) recognized in earnings attributable to risk being hedged (66)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember		 [2],[4] (23)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember		 [2],[4]
Interest expense | Interest rate contracts | Derivative instruments in fair value hedging relationships    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges 74us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [1],[4] 33us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [1],[4]
Gain (loss) recognized in earnings attributable to risk being hedged (51)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [2],[4] (15)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [2],[4]
Interest expense | Interest rate contracts | Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 0us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		  
Interest expense | Foreign exchange contracts | Derivative instruments in net investment hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [3] 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember		 [3]
Other (income) and expense | Interest rate contracts | Derivative instruments not designated as hedging instruments    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income on derivatives (1)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 [1]  
Other (income) and expense | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 160us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 29us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
Other (income) and expense | Foreign exchange contracts | Derivative instruments not designated as hedging instruments    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income on derivatives 17us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 [1] (34)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 [1]
Other (income) and expense | Equity contracts | Derivative instruments not designated as hedging instruments    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income on derivatives 0us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember		 [1]  
Cost of sales | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 50us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_CostOfSalesMember		 (26)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_CostOfSalesMember
SG&A expense | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships    
Derivative Instruments, Gain (Loss)    
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 40us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember		 (2)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember
SG&A expense | Equity contracts | Derivative instruments not designated as hedging instruments    
Derivative Instruments, Gain (Loss)    
Amount of gain (loss) recognized in income on derivatives $ 24us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember		 [1] $ 21us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeByNatureAxis
= us-gaap_EquityContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember		 [1]
[1]

The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts.
[2]

The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period.
[3]

Instruments in net investment hedges include derivative and non-derivative instruments.
[4]

For the three month period ended March 31, 2015, fair value hedges resulted in a gain of $2 million in ineffectiveness. There were no amounts recorded as ineffectiveness on fair value hedges for the three month period ended March 31, 2014.