CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 8,796	$ 8,476
Marketable securities	8	0
Notes and accounts receivable - trade (net of allowances of $354 in 2015 and $336 in 2014)	8,806	9,090
Short-term financing receivables (net of allowances of $484 in 2015 and $452 in 2014)	16,303	19,835
Other accounts receivable (net of allowances of $41 in 2015 and $40 in 2014)	2,740	2,906
Inventories, at lower of average cost or market:
Finished goods	371	430
Work in process and raw materials	1,599	1,674
Total inventories	1,970	2,103
Deferred taxes	1,805	2,044
Prepaid expenses and other current assets	5,890	4,967
Total current assets	46,316	49,422
Property, plant and equipment	38,303	39,034
Less: Accumulated depreciation	27,793	28,263
Property, plant and equipment - net	10,509	10,771
Long-term financing receivables (net of allowances of $125 in 2015 and $126 in 2014)	9,820	11,109
Prepaid pension assets	2,690	2,160
Deferred taxes	4,374	4,808
Goodwill	29,871	30,556
Intangible assets - net	2,991	3,104
Investments and sundry assets	5,466	5,603
Total assets	112,037	117,532
Current liabilities:
Taxes	3,539	5,084
Short-term debt	4,532	5,731
Accounts payable	6,314	6,864
Compensation and benefits	3,328	4,031
Deferred income	12,162	11,877
Other accrued expenses and liabilities	5,765	6,013
Total current liabilities	35,640	39,600
Long-term debt	34,295	35,073
Retirement and nonpension postretirement benefit obligations	17,211	18,261
Deferred income	3,811	3,691
Other liabilities	8,791	8,892
Total liabilities	99,747	105,518
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital; Shares authorized: 4,687,500,000 (Shares issued: 2015 - 2,217,335,134; 2014 - 2,215,209,574)	52,928	52,666
Retained earnings	139,030	137,793
Treasury stock - at cost (Shares: 2015 - 1,232,601,067; 2014 - 1,224,685,815)	(151,975)	(150,715)
Accumulated other comprehensive income/(loss)	(27,842)	(27,875)
Total IBM stockholders' equity	12,141	11,868
Noncontrolling interests	148	146
Total equity	12,289	12,014
Total liabilities and equity	$ 112,037	$ 117,532