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Borrowings (Pre-Swap Borrowing) (Details 2) (USD $)
In Millions, unless otherwise specified
3 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment $ 38,306us-gaap_DebtInstrumentCarryingAmount $ 39,737us-gaap_DebtInstrumentCarryingAmount
Less: net unamortized discount 851us-gaap_DebtInstrumentUnamortizedDiscount 853us-gaap_DebtInstrumentUnamortizedDiscount
Add: fair value adjustment 911us-gaap_DeferredGainLossOnDiscontinuationOfInterestRateFairValueHedge [1] 792us-gaap_DeferredGainLossOnDiscontinuationOfInterestRateFairValueHedge [1]
Long-Term Debt, including current portion 38,367us-gaap_LongTermDebt 39,675us-gaap_LongTermDebt
Less: current maturities 4,072us-gaap_LongTermDebtCurrent 4,601us-gaap_LongTermDebtCurrent
Total long-term debt (excluding current portion) 34,295us-gaap_LongTermDebtNoncurrent 35,073us-gaap_LongTermDebtNoncurrent
U.S. dollar notes and debentures    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 30,884us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesMember
31,404us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesMember
1.20% Notes and Debentures, maturing in 2015-2016    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 6,859us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointTwentyPercentMaturing2015Through2016Member
9,254us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointTwentyPercentMaturing2015Through2016Member
Debt instrument, stated interest rate percentage (as a percent) 1.20%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointTwentyPercentMaturing2015Through2016Member
 
Debt instrument, maturity year range, start 2015  
Debt instrument, maturity year range, end 2016  
3.90% Notes and Debentures, maturing in 2017-2018    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 8,709us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointNinetyPercentMaturing2017Through2018Member
6,835us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointNinetyPercentMaturing2017Through2018Member
Debt instrument, stated interest rate percentage (as a percent) 3.90%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointNinetyPercentMaturing2017Through2018Member
 
Debt instrument, maturity year range, start 2017  
Debt instrument, maturity year range, end 2018  
2.20% Notes and Debentures, maturing in 2019-2021    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 6,555us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesTwoPointTwentyPercentMaturing2019Through2021Member
6,555us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesTwoPointTwentyPercentMaturing2019Through2021Member
Debt instrument, stated interest rate percentage (as a percent) 2.20%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesTwoPointTwentyPercentMaturing2019Through2021Member
 
Debt instrument, maturity year range, start 2019  
Debt instrument, maturity year range, end 2021  
1.88% Notes and Debentures, maturing in 2022    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 1,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointEightyEightPercentMaturing2022Member
1,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointEightyEightPercentMaturing2022Member
Debt instrument, stated interest rate percentage (as a percent) 1.88%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesOnePointEightyEightPercentMaturing2022Member
 
Debt instrument, maturity year 2022  
3.38% Notes and Debentures, maturing in 2023    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 1,500us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointThirtyEightPercentMaturing2023Member
1,500us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointThirtyEightPercentMaturing2023Member
Debt instrument, stated interest rate percentage (as a percent) 3.38%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointThirtyEightPercentMaturing2023Member
 
Debt instrument, maturity year 2023  
3.63% Notes and Debentures, maturing in 2024    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 2,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointSixtyThreePercentMaturing2024Member
2,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointSixtyThreePercentMaturing2024Member
Debt instrument, stated interest rate percentage (as a percent) 3.63%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesThreePointSixtyThreePercentMaturing2024Member
 
Debt instrument, maturity year 2024  
7.00% Notes and Debentures, maturing in 2025    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 600us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2025Member
600us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2025Member
Debt instrument, stated interest rate percentage (as a percent) 7.00%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2025Member
 
Debt instrument, maturity year 2025  
6.22% Notes and Debentures, maturing in 2027    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 469us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointTwentyTwoPercentMaturing2027Member
469us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointTwentyTwoPercentMaturing2027Member
Debt instrument, stated interest rate percentage (as a percent) 6.22%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointTwentyTwoPercentMaturing2027Member
 
Debt instrument, maturity year 2027  
6.50% Notes and Debentures, maturing in 2028    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 313us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointFivePercentMaturing2028Member
313us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointFivePercentMaturing2028Member
Debt instrument, stated interest rate percentage (as a percent) 6.50%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSixPointFivePercentMaturing2028Member
 
Debt instrument, maturity year 2028  
5.88% Notes and Debentures, maturing in 2032    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 600us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointEightyEightPercentMaturing2032Member
600us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointEightyEightPercentMaturing2032Member
Debt instrument, stated interest rate percentage (as a percent) 5.88%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointEightyEightPercentMaturing2032Member
 
Debt instrument, maturity year 2032  
8.00% Notes and Debentures, maturing in 2038    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 83us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesEightPointZeroPercentMaturing2038Member
83us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesEightPointZeroPercentMaturing2038Member
Debt instrument, stated interest rate percentage (as a percent) 8.00%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesEightPointZeroPercentMaturing2038Member
 
Debt instrument, maturity year 2038  
5.60% Notes and Debentures, maturing in 2039    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 745us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointSixPercentMaturing2039Member
745us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointSixPercentMaturing2039Member
Debt instrument, stated interest rate percentage (as a percent) 5.60%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFivePointSixPercentMaturing2039Member
 
Debt instrument, maturity year 2039  
4.00% Notes and Debentures, maturing in 2042    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 1,107us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFourPointZeroPercentMaturing2042Member
1,107us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFourPointZeroPercentMaturing2042Member
Debt instrument, stated interest rate percentage (as a percent) 4.00%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesFourPointZeroPercentMaturing2042Member
 
Debt instrument, maturity year 2042  
7.00% Notes and Debentures, maturing in 2045    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 27us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2045Member
27us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2045Member
Debt instrument, stated interest rate percentage (as a percent) 7.00%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointZeroPercentMaturing2045Member
 
Debt instrument, maturity year 2045  
7.13% Notes and Debentures, maturing in 2096    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 316us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointThirteenPercentMaturing2096Member
316us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointThirteenPercentMaturing2096Member
Debt instrument, stated interest rate percentage (as a percent) 7.13%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_NotesAndDebenturesSevenPointThirteenPercentMaturing2096Member
 
Debt instrument, maturity year 2096  
1.9% Euros maturing in 2015 - 2025    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 4,843us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_EurosOnePointNinePercentMaturing2015Through2025Member
5,463us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_EurosOnePointNinePercentMaturing2015Through2025Member
Debt instrument, stated interest rate percentage (as a percent) 1.90%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_EurosOnePointNinePercentMaturing2015Through2025Member
 
Debt instrument, maturity year range, start 2015  
Debt instrument, maturity year range, end 2025  
2.8% Pound sterling maturing in 2017 - 2020    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 1,118us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_PoundTwoPointEightPercentMaturing2017Through2020Member
1,176us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_PoundTwoPointEightPercentMaturing2017Through2020Member
Debt instrument, stated interest rate percentage (as a percent) 2.80%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_PoundTwoPointEightPercentMaturing2017Through2020Member
 
Debt instrument, maturity year range, start 2017  
Debt instrument, maturity year range, end 2020  
0.5% Japanese yen maturing in 2017-2019    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 732us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_JapaneseYenZeroPointFivePercentMaturing2017Through2019Member
733us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_JapaneseYenZeroPointFivePercentMaturing2017Through2019Member
Debt instrument, stated interest rate percentage (as a percent) 0.50%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_JapaneseYenZeroPointFivePercentMaturing2017Through2019Member
 
Debt instrument, maturity year range, start 2017  
Debt instrument, maturity year range, end 2019  
3.8% Swiss francs maturing in 2015-2020    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 165us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_SwissFrancsThreePointEightPercentMaturing2015Through2020Member
162us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_SwissFrancsThreePointEightPercentMaturing2015Through2020Member
Debt instrument, stated interest rate percentage (as a percent) 3.80%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_SwissFrancsThreePointEightPercentMaturing2015Through2020Member
 
Debt instrument, maturity year range, start 2015  
Debt instrument, maturity year range, end 2020  
2.2% Canadian Maturing 2017    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment 394us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_CanadianTwoPointTwoPercentMaturing2017Member
432us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_CanadianTwoPointTwoPercentMaturing2017Member
Debt instrument, stated interest rate percentage (as a percent) 2.20%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_CanadianTwoPointTwoPercentMaturing2017Member
 
Debt instrument, maturity year 2017  
9.8% Other maturing in 2015-2018    
Debt Disclosure    
Aggregate carrying amount of long-term borrowings before adjusting for unamortized discount and fair value adjustment $ 169us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_OtherCurrenciesNinePointEightPercentMaturing2015Through2018Member
$ 367us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= ibm_OtherCurrenciesNinePointEightPercentMaturing2015Through2018Member
Debt instrument, stated interest rate percentage (as a percent) 9.80%us-gaap_DebtInstrumentInterestRateEffectivePercentage
/ us-gaap_DebtInstrumentAxis
= ibm_OtherCurrenciesNinePointEightPercentMaturing2015Through2018Member
 
Debt instrument, maturity year range, start 2015  
Debt instrument, maturity year range, end 2018  
[1]

The portion of the company’s fixed-rate debt obligations that is hedged is reflected in the ConsolidatedStatement of Financial Position as an amount equal to the sum of the debt’s carrying value plus a fair value adjustment representing changes in the fair value of the hedged debt obligations attributable to movements in benchmark interest rates.