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, 2022	$ 22,021		$ 21,944	$ 58,343	$ 149,825	$ (169,484)	$ (16,740)	$ 77
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	4,214	[1]	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/(loss) plus other comprehensive income/(loss):
Net income/(loss)	1,704	[1]	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
Balance at the beginning of the period at Dec. 31, 2023	22,613		22,533	59,643	151,276	(169,624)	(18,761)	80
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	3,109	[1]	3,109		3,109
Other comprehensive income/(loss)	2,343		2,343				2,343
Total comprehensive income	5,452		5,452
Cash dividends paid - common stock	(4,601)		(4,601)		(4,601)
Common stock issued under employee plans	1,370		1,370	1,370
Purchases and sales of treasury stock under employee plans - net	(306)		(306)		5	(311)
Changes in noncontrolling interests	2							2
Balance at the end of the period at Sep. 30, 2024	24,530		24,448	61,013	149,789	(169,935)	(16,418)	82
Balance at the beginning of the period at Jun. 30, 2024	24,103		24,026	60,501	151,659	(169,815)	(18,319)	77
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	(330)	[1]	(330)		(330)
Other comprehensive income/(loss)	1,900		1,900				1,900
Total comprehensive income	1,570		1,570
Cash dividends paid - common stock	(1,542)		(1,542)		(1,542)
Common stock issued under employee plans	512		512	512
Purchases and sales of treasury stock under employee plans - net	(118)		(118)		3	(120)
Changes in noncontrolling interests	5							5
Balance at the end of the period at Sep. 30, 2024	$ 24,530		$ 24,448	$ 61,013	$ 149,789	$ (169,935)	$ (16,418)	$ 82

[1] 2024 includes the impact of a one-time, non-cash pension settlement charge. Refer to note 18, "Retirement-Related Benefits," for additional information.