CONSOLIDATED STATEMENT OF 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
Balance at the beginning of the period at Dec. 31, 2021	$ 18,996		$ 18,901	$ 57,319	$ 154,209	$ (169,392)	$ (23,234)	$ 95
Net income plus other comprehensive income/(loss):
Net income/(loss)	(1,071)	[1],[2]	(1,071)		(1,071)
Other comprehensive income/(loss)	6,096		6,096				6,096
Total comprehensive income	5,025		5,025
Cash dividends paid - common stock	(4,454)		(4,454)		(4,454)
Common stock issued under employee plans	736		736	736
Purchases and sales of treasury stock under employee plans - net	(133)		(133)		(10)	(122)
Other equity	0		0	63	(63)
Changes in noncontrolling interests	(23)							(23)
Balance at the end of the period at Sep. 30, 2022	20,147		20,076	58,117	148,611	(169,514)	(17,138)	71
Balance at the beginning of the period at Jun. 30, 2022	19,476		19,409	57,802	153,298	(169,522)	(22,169)	67
Net income plus other comprehensive income/(loss):
Net income/(loss)	(3,196)	[1]	(3,196)		(3,196)
Other comprehensive income/(loss)	5,030		5,030				5,030
Total comprehensive income	1,834		1,834
Cash dividends paid - common stock	(1,491)		(1,491)		(1,491)
Common stock issued under employee plans	315		315	315
Purchases and sales of treasury stock under employee plans - net	8		8		0	8
Changes in noncontrolling interests	4							4
Balance at the end of the period at Sep. 30, 2022	20,147		20,076	58,117	148,611	(169,514)	(17,138)	71
Balance at the beginning of the period at Dec. 31, 2022	22,021		21,944	58,343	149,825	(169,484)	(16,740)	77
Net income plus other comprehensive income/(loss):
Net income/(loss)	4,214		4,214		4,214
Other comprehensive income/(loss)	642		642				642
Total comprehensive income	4,857		4,857
Cash dividends paid - common stock	(4,522)		(4,522)		(4,522)
Common stock issued under employee plans	970		970	970
Purchases and sales of treasury stock under employee plans - net	(167)		(167)		(11)	(156)
Changes in noncontrolling interests	(2)							(2)
Balance at the end of the period at Sep. 30, 2023	23,156		23,081	59,313	149,506	(169,640)	(16,098)	75
Balance at the beginning of the period at Jun. 30, 2023	22,271		22,201	58,963	149,318	(169,581)	(16,499)	70
Net income plus other comprehensive income/(loss):
Net income/(loss)	1,704		1,704		1,704
Other comprehensive income/(loss)	402		402				402
Total comprehensive income	2,105		2,105
Cash dividends paid - common stock	(1,515)		(1,515)		(1,515)
Common stock issued under employee plans	350		350	350
Purchases and sales of treasury stock under employee plans - net	(60)		(60)		(1)	(60)
Changes in noncontrolling interests	5							5
Balance at the end of the period at Sep. 30, 2023	$ 23,156		$ 23,081	$ 59,313	$ 149,506	$ (169,640)	$ (16,098)	$ 75

[1] Includes the impact of a one-time, non-cash pension settlement charge. Refer to note 18, "Retirement-Related Benefits," for additional information.

[2] ncludes immaterial cash flows from discontinued operations.