CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 9,480	$ 8,476
Marketable securities	88	0
Notes and accounts receivable - trade (net of allowances of $362 in 2015 and $336 in 2014)	7,987	9,090
Short-term financing receivables (net of allowances of $488 in 2015 and $452 in 2014)	16,195	19,835
Other accounts receivable (net of allowances of $53 in 2015 and $40 in 2014)	931	2,906
Inventories, at lower of average cost or market:
Finished goods	388	430
Work in process and raw materials	1,224	1,674
Total inventories	1,613	2,103
Deferred taxes	1,660	2,044
Prepaid expenses and other current assets	4,158	4,967
Total current assets	42,112	49,422
Property, plant and equipment	29,229	39,034
Less: Accumulated depreciation	18,568	28,263
Property, plant and equipment - net	10,661	10,771
Long-term financing receivables (net of allowances of $121 in 2015 and $126 in 2014)	9,517	11,109
Prepaid pension assets	4,033	2,160
Deferred taxes	3,690	4,808
Goodwill	30,275	30,556
Intangible assets - net	2,775	3,104
Investments and sundry assets	5,586	5,603
Total assets	108,649	117,532
Current liabilities:
Taxes	2,883	5,084
Short-term debt	7,538	5,731
Accounts payable	5,166	6,864
Compensation and benefits	3,785	4,031
Deferred income	10,458	11,877
Other accrued expenses and liabilities	3,902	6,013
Total current liabilities	33,732	39,600
Long-term debt	32,122	35,073
Retirement and nonpension postretirement benefit obligations	17,012	18,261
Deferred income	3,593	3,691
Other liabilities	8,739	8,892
Total liabilities	95,198	105,518
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital; Shares authorized: 4,687,500,000 (Shares issued: 2015 - 2,219,559,126; 2014 - 2,215,209,574)	53,220	52,666
Retained earnings	142,898	137,793
Treasury stock - at cost (Shares: 2015 - 1,249,449,000; 2014 - 1,224,685,815)	(154,669)	(150,715)
Accumulated other comprehensive income/(loss)	(28,155)	(27,875)
Total IBM stockholders' equity	13,294	11,868
Noncontrolling interests	157	146
Total equity	13,450	12,014
Total liabilities and equity	$ 108,649	$ 117,532