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Financing Receivables (Details 1) (USD $)
In Millions, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Financing receivables:      
Financing receivables used as collateral for non-recourse borrowings 596us-gaap_LoansAndLeasesReceivableCollateralForSecuredBorrowings $ 642us-gaap_LoansAndLeasesReceivableCollateralForSecuredBorrowings  
Financing receivables held for sale 0us-gaap_ReceivablesHeldForSaleAmount 0us-gaap_ReceivablesHeldForSaleAmount  
Financing receivables, current      
Financing receivables, net, current 16,303us-gaap_NotesAndLoansReceivableNetCurrent 19,835us-gaap_NotesAndLoansReceivableNetCurrent  
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 9,820us-gaap_NotesAndLoansReceivableNetNoncurrent 11,109us-gaap_NotesAndLoansReceivableNetNoncurrent  
Financing receivables      
Allowance for credit losses 595us-gaap_FinancingReceivableAllowanceForCreditLosses 561us-gaap_FinancingReceivableAllowanceForCreditLosses 365us-gaap_FinancingReceivableAllowanceForCreditLosses
Net investment in sales-type and direct financing leases      
Financing receivables, current      
Financing receivables, net, current 3,560us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
3,781us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 4,081us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
4,449us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Financing receivables      
Sales-type and direct financing leases, unguaranteed residual value 649ibm_CapitalLeasesUnguaranteedResidualValuesOfLeasedProperty
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
671ibm_CapitalLeasesUnguaranteedResidualValuesOfLeasedProperty
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Sales-type and direct financing leases, unearned income 491us-gaap_LoansAndLeasesReceivableDeferredIncome
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
517us-gaap_LoansAndLeasesReceivableDeferredIncome
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Allowance for credit losses 188us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
165us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Net investment in sales-type and direct financing leases | Financing receivable, lower range of payment terms      
Financing receivables      
Financing receivable, payment terms 2 years    
Net investment in sales-type and direct financing leases | Financing receivable, upper range of payment terms      
Financing receivables      
Financing receivable, payment terms 6 years    
Commercial financing receivables      
Financing receivables, current      
Financing receivables, net, current 6,026us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
8,423us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
 
Financing receivables      
Allowance for credit losses 13us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
17us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
 
Commercial financing receivables | Financing receivable, lower range of payment terms      
Financing receivables      
Financing receivable, payment terms 30 days    
Commercial financing receivables | Financing receivable, upper range of payment terms      
Financing receivables      
Financing receivable, payment terms 90 days    
Client loan and installment payment receivables (loans)      
Financing receivables, current      
Financing receivables, net, current 6,717us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
7,631us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
 
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 5,740us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
6,660us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
 
Financing receivables      
Allowance for credit losses 408us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
$ 396us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanAndInstallmentPaymentReceivablesLoansMember
 
Client loan and installment payment receivables (loans) | Financing receivable, upper range of payment terms      
Financing receivables      
Financing receivable, payment terms 7 years