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Financing Receivables (Details 5) (USD $)
In Millions, unless otherwise specified
Mar. 31, 2015
Dec. 31, 2014
Gross recorded investment for each class of receivables, by credit quality indicator    
Total $ 19,970ibm_FinancingReceivablesGross $ 22,332ibm_FinancingReceivablesGross
Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 14,176ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 15,751ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 5,793ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 6,581ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 7,105ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember		 7,645ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
Lease receivables | Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 5,265ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 5,702ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | Aaa - Aa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 541ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 563ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | A1 - A3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,233ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 1,384ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | Baa1 - Baa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,409ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 1,704ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | Ba1 - Ba2    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,225ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 1,154ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | Ba3 - B1    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 433ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 470ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | B2 - B3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 387ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 372ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | Caa - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 38ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 55ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,840ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 1,943ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | Aaa - Aa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 43ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 46ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | A1 - A3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 151ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 178ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | Baa1 - Baa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 824ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 900ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | Ba1 - Ba2    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 264ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 272ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | Ba3 - B1    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 282ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 286ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | B2 - B3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 176ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 176ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | Caa - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 100ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 85ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 12,864ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember		 14,687ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
Loan receivables | Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 8,911ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 10,049ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | Aaa - Aa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 916ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 993ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | A1 - A3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,086ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 2,438ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | Baa1 - Baa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,384ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 3,003ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | Ba1 - Ba2    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,073ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 2,034ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | Ba3 - B1    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 732ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 827ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | B2 - B3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 656ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 655ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | Caa - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 64ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember		 98ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 3,953ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 4,639ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | Aaa - Aa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 93ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 110ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysAaaToAa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | A1 - A3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 324ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 425ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysA1ToA3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | Baa1 - Baa3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,770ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 2,148ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBaa1ToBaa3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | Ba1 - Ba2    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 567ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
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/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 649ibm_FinancingReceivablesGross
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= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa1ToBa2RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | Ba3 - B1    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 606ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
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/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 683ibm_FinancingReceivablesGross
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= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysBa3ToB1RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | B2 - B3    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 378ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 420ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysB2ToB3RatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | Caa - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total $ 215ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_MoodysCaaToDRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember		 $ 203ibm_FinancingReceivablesGross
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= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
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/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
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