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Revenue Recognition (Tables)
 3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue
The following tables provide details of revenue by major products/service offerings and revenue by geography.
Revenue by Major Products/Service Offerings
($ in millions)
For the three months ended March 31:20262025
Hybrid Cloud$1,905 $1,687 
Automation
1,741 1,584 
Data
1,474 1,236 
Transaction Processing
1,932 1,828 
Total Software$7,052 $6,336 
Strategy and Technology
2,896 2,782 
Intelligent Operations
2,376 2,286 
Total Consulting$5,272 $5,068 
Hybrid Infrastructure2,108 1,646 
Infrastructure Support1,218 1,240 
Total Infrastructure$3,326 $2,886 
Financing (1)
220 191 
Other (2)
48 61 
Total revenue$15,917 $14,541 
(1)Contains lease and loan financing arrangements which are not subject to the guidance on revenue from contracts with customers.
(2)Includes reductions in revenue for estimated residual value less related unearned income on sales-type leases, which reflects the z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," in the company's 2025 Annual Report for additional information.
Schedule of disaggregation of revenue by geography
($ in millions)
For the three months ended March 31:20262025
Americas$7,861 $7,206 
Europe/Middle East/Africa5,242 4,552 
Asia Pacific2,814 2,783 
Total$15,917 $14,541 
Schedule of reconciliation of contract balances
The following table provides information about notes and accounts receivable — trade, contract assets and deferred income balances.
($ in millions)
At March 31, 2026At December 31, 2025
Notes and accounts receivable — trade (net of allowances of $102 in 2026 and $99 in 2025)
$6,493 $8,112 
Contract assets (1)
$551 $482 
Deferred income (current)$17,034 $16,101 
Deferred income (noncurrent)$4,195 $4,271 
(1)Included within prepaid expenses and other current assets in the Consolidated Balance Sheet.
Schedule of notes and accounts receivable - trade allowance for credit losses
The following table provides roll forwards of the notes and accounts receivable — trade allowance for expected credit losses for the three months ended March 31, 2026 and the year ended December 31, 2025.
($ in millions)
    
January 1, 2026Additions / (Releases)
Write-offs (1)
Foreign currency and otherMarch 31, 2026
$99$6$(3)$0$102
January 1, 2025Additions / (Releases)
Write-offs (1)
Foreign currency and otherDecember 31, 2025
$114$5$(31)$10$99
(1)The majority of the write-offs during the period related to receivables which had been previously reserved.