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Stock-Based Compensation (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost increase (decrease) $ 3ibm_ChangeInPretaxStockBasedCompensation  
Stock-based compensation cost, unrecognized, related to non-vested awards 793us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized  
Stock-based compensation cost, unrecognized, related to non-vested awards, weighted average period of recognition 2 years 6 months  
Capitalized stock-based compensation cost 0us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount 0us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount
Continuing Operations    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost 127us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
124us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Income tax benefits (42)us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
(41)us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Total net stock-based compensation cost 85us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
83us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Restricted Stock Units    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost increase (decrease) 4ibm_ChangeInPretaxStockBasedCompensation
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
 
Performance Share Units    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost increase (decrease) 1ibm_ChangeInPretaxStockBasedCompensation
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
 
Assumption of stock-based awards previously issued by acquired entities    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost increase (decrease) (2)ibm_ChangeInPretaxStockBasedCompensation
/ us-gaap_AwardTypeAxis
= ibm_StockBasedAwardsIssuedByAcquiredEntitiesMember
 
Cost | Continuing Operations    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost 27us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_CostOfSalesMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
31us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_CostOfSalesMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Selling, general and administrative expense | Continuing Operations    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost 87us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
88us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_SellingGeneralAndAdministrativeExpensesMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Research, development and engineering | Continuing Operations    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost 14us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_ResearchAndDevelopmentExpenseMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
14us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_ResearchAndDevelopmentExpenseMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
Other (income) and expense | Continuing Operations    
Stock-based compensation cost, allocation of recognized costs    
Pre-tax stock-based compensation cost $ (1)us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
[1] $ (9)us-gaap_AllocatedShareBasedCompensationExpense
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
/ us-gaap_StatementOperatingActivitiesSegmentAxis
= us-gaap_SegmentContinuingOperationsMember
[1]
[1]
Reflects the one-time effects related to the divestiture of the customer care business and industry standard server businesses in 2014 and 2015, respectively.