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Retirement-Related Benefits (Details 2) (USD $)
In Millions, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Defined Contribution Plan Disclosure    
Total defined benefit and contribution plans cost recognized in the Consolidated Statement of Earnings, U.S. Plans $ 109ibm_PensionExpenseUnitedStatesPostretirementBenefitPlanOfUsEntity $ (7)ibm_PensionExpenseUnitedStatesPostretirementBenefitPlanOfUsEntity
Total defined benefit and contribution plans cost recognized in the Consolidated Statement of Earnings, Non-U.S. Plans 640ibm_PensionExpenseForeignPostretirementBenefitPlan 481ibm_PensionExpenseForeignPostretirementBenefitPlan
Total defined benefit and contribution plans cost recognized in the Consolidated Statement of Earnings 749us-gaap_PensionExpense 474us-gaap_PensionExpense
U.S. Defined Contribution Pension Plans    
Defined Contribution Plan Disclosure    
Cost of defined contribution plans 173us-gaap_DefinedContributionPlanCostRecognized
/ us-gaap_DefinedContributionPlanTypeAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
191us-gaap_DefinedContributionPlanCostRecognized
/ us-gaap_DefinedContributionPlanTypeAxis
= us-gaap_UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
Non-US Defined Contribution Pension Plans    
Defined Contribution Plan Disclosure    
Cost of defined contribution plans $ 115us-gaap_DefinedContributionPlanCostRecognized
/ us-gaap_DefinedContributionPlanTypeAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
$ 133us-gaap_DefinedContributionPlanCostRecognized
/ us-gaap_DefinedContributionPlanTypeAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember