CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 14,354	$ 7,686
Marketable securities	515	508
Notes and accounts receivable - trade (net of allowances of $336 in 2016 and $367 in 2015)	8,527	8,333
Short-term financing receivables (net of allowances of $529 in 2016 and $490 in 2015)	16,646	19,020
Other accounts receivable (net of allowances of $55 in 2016 and $51 in 2015)	1,557	1,201
Inventories, at lower of average cost or market:
Finished goods	393	352
Work in process and raw materials	1,296	1,199
Total inventories	1,690	1,551
Prepaid expenses and other current assets	4,334	4,205
Total current assets	47,623	42,504
Property, plant and equipment	29,627	29,342
Less: Accumulated depreciation	18,717	18,615
Property, plant and equipment - net	10,910	10,727
Long-term financing receivables (net of allowances of $154 in 2016 and $118 in 2015)	9,266	10,013
Prepaid pension assets	2,332	1,734
Deferred taxes	4,809	4,822
Goodwill	34,322	32,021
Intangible assets - net	4,373	3,487
Investments and sundry assets	5,223	5,187
Total assets	118,856	110,495
Current liabilities:
Taxes	2,203	2,847
Short-term debt	5,303	6,461
Accounts payable	5,302	6,028
Compensation and benefits	3,444	3,560
Deferred income	12,609	11,021
Other accrued expenses and liabilities	5,804	4,353
Total current liabilities	34,664	34,269
Long-term debt	40,254	33,428
Retirement and nonpension postretirement benefit obligations	16,939	16,504
Deferred income	3,662	3,771
Other liabilities	8,264	8,099
Total liabilities	103,784	96,071
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital; Shares authorized: 4,687,500,000 (Shares issued: 2016 - 2,222,272,532; 2015 - 2,221,223,449)	53,439	53,262
Retained earnings	146,888	146,124
Treasury stock - at cost (Shares: 2016 - 1,262,310,680; 2015 - 1,255,494,724)	(156,404)	(155,518)
Accumulated other comprehensive income/(loss)	(28,998)	(29,607)
Total IBM stockholders' equity	14,925	14,262
Noncontrolling interests	147	162
Total equity	15,072	14,424
Total liabilities and equity	$ 118,856	$ 110,495