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CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)
In Millions, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Cash flows from operating activities:    
Net income $ 2,328us-gaap_ProfitLoss $ 2,384us-gaap_ProfitLoss
Adjustments to reconcile net income to cash provided by operating activities    
Depreciation 670us-gaap_Depreciation 802us-gaap_Depreciation
Amortization of intangibles 298us-gaap_AmortizationOfIntangibleAssets 339us-gaap_AmortizationOfIntangibleAssets
Stock-based compensation 127us-gaap_ShareBasedCompensation 124us-gaap_ShareBasedCompensation
Net (gain)/loss on asset sales and other 352us-gaap_GainLossOnSaleOfOtherAssets (161)us-gaap_GainLossOnSaleOfOtherAssets
Changes in operating assets and liabilities, net of acquisitions/divestitures (165)us-gaap_IncreaseDecreaseInOperatingCapital (162)us-gaap_IncreaseDecreaseInOperatingCapital
Net cash provided by operating activities 3,610us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 3,326us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Cash flows from investing activities:    
Payments for property, plant and equipment (857)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment (849)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
Proceeds from disposition of property, plant and equipment 47us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment 74us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment
Investment in software (113)us-gaap_PaymentsToAcquireSoftware (112)us-gaap_PaymentsToAcquireSoftware
Acquisition of businesses, net of cash acquired (148)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired (264)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Divestitures of businesses, net of cash transferred 19us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested 391us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested
Non-operating finance receivables - net 1,615ibm_NonOperatingFinanceReceivablesNet 665ibm_NonOperatingFinanceReceivablesNet
Purchases of marketable securities and other investments (819)us-gaap_PaymentsToAcquireInvestments (477)us-gaap_PaymentsToAcquireInvestments
Proceeds from disposition of marketable securities and other investments 816us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments 608us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments
Net cash provided by/(used in) investing activities 560us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations 35us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Cash flows from financing activities:    
Proceeds from new debt 2,290us-gaap_ProceedsFromIssuanceOfLongTermDebtAndCapitalSecuritiesNet 4,875us-gaap_ProceedsFromIssuanceOfLongTermDebtAndCapitalSecuritiesNet
Payments to settle debt (2,824)us-gaap_RepaymentsOfLongTermDebtAndCapitalSecurities (1,507)us-gaap_RepaymentsOfLongTermDebtAndCapitalSecurities
Short-term borrowings/(repayments) less than 90 days - net (776)us-gaap_ProceedsFromRepaymentsOfShortTermDebt 845us-gaap_ProceedsFromRepaymentsOfShortTermDebt
Common stock repurchases (1,165)us-gaap_PaymentsForRepurchaseOfCommonStock (8,166)us-gaap_PaymentsForRepurchaseOfCommonStock
Common stock transactions - other 161us-gaap_ProceedsFromIssuanceOrSaleOfEquity 270us-gaap_ProceedsFromIssuanceOrSaleOfEquity
Cash dividends paid (1,088)us-gaap_PaymentsOfDividendsCommonStock (990)us-gaap_PaymentsOfDividendsCommonStock
Net cash used in financing activities (3,402)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations (4,673)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Effect of exchange rate changes on cash and cash equivalents (449)us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations 5us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations
Net change in cash and cash equivalents 319us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease (1,307)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash and cash equivalents at January 1 8,476us-gaap_CashAndCashEquivalentsAtCarryingValue 10,716us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash and cash equivalents at March 31 $ 8,796us-gaap_CashAndCashEquivalentsAtCarryingValue $ 9,409us-gaap_CashAndCashEquivalentsAtCarryingValue