CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non-Controlling Interests
Equity - at Dec. 31, 2013	$ 22,929	$ 22,792	$ 51,594	$ 130,042	$ (137,242)	$ (21,602)	$ 137
Net income plus other comprehensive income/(loss)
Net income	6,539	6,539		6,539
Other comprehensive income/(loss)	623	623				623
Total comprehensive income/(loss)	7,162	7,162
Cash dividends paid - common stock	(3,176)	(3,176)		(3,176)
Common stock issued under employee plans (Shares - 4,349,552 and 6,354,088 for the nine months ended September 30, 2015 and 2014, respectively)	792	792	792
Purchases (Shares - 954,158 and 1,124,077) and sales (Shares - 484,817 and 894,291) of treasury stock under employee plans - net, for the nine months ended September 30, 2015 and 2014, respectively	(96)	(96)		(1)	(95)
Other treasury shares purchased, not retired (Shares - 24,293,844 and 70,854,767 for the nine months ended September 30, 2015 and 2014, respectively)	(13,280)	(13,280)			(13,280)
Changes in other equity	60	60	60
Changes in noncontrolling interests	3						3
Equity - at Sep. 30, 2014	14,395	14,255	52,446	133,403	(150,616)	(20,978)	140
Equity - at Dec. 31, 2014	12,014	11,868	52,666	137,793	(150,715)	(27,875)	146
Net income plus other comprehensive income/(loss)
Net income	8,727	8,727		8,727
Other comprehensive income/(loss)	(280)	(280)				(280)
Total comprehensive income/(loss)	8,448	8,448
Cash dividends paid - common stock	(3,636)	(3,636)		(3,636)
Common stock issued under employee plans (Shares - 4,349,552 and 6,354,088 for the nine months ended September 30, 2015 and 2014, respectively)	556	556	556
Purchases (Shares - 954,158 and 1,124,077) and sales (Shares - 484,817 and 894,291) of treasury stock under employee plans - net, for the nine months ended September 30, 2015 and 2014, respectively	(79)	(79)		14	(93)
Other treasury shares purchased, not retired (Shares - 24,293,844 and 70,854,767 for the nine months ended September 30, 2015 and 2014, respectively)	(3,861)	(3,861)			(3,861)
Changes in other equity	(2)	(2)	(2)
Changes in noncontrolling interests	11						11
Equity - at Sep. 30, 2015	$ 13,450	$ 13,294	$ 53,220	$ 142,898	$ (154,669)	$ (28,155)	$ 157