Name:	ibm_PensionExpenseForeignPostretirementBenefitPlan
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The amount of pension benefit costs for US-based benefit plans recognized during the period for (1) defined benefit plans and (2) defined contribution plans.

No definition available.

Name:	ibm_PensionExpenseUnitedStatesPostretirementBenefitPlanOfUsEntity
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The amount of the cost recognized during the period for defined contribution plans.

Name:	us-gaap_DefinedContributionPlanCostRecognized
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

No definition available.

Name:	us-gaap_DefinedContributionPlanDisclosureLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The amount of pension benefit costs recognized during the period for (1) defined benefit plans and (2) defined contribution plans. For defined benefit plans, pension expense includes the following components: service cost, interest cost, expected return on plan assets, gain (loss) on plan assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. For defined contribution plans, the pension expense generally equals the firm's contribution to employees' accounts (if the firm contributes) during the period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 70

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Section 45

-Paragraph 28

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

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-Section 50

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-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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