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Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 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
Three Months Ended September 30,Nine Months Ended September 30,
($ in millions)2026202520262025
Hybrid Cloud$2,086 $1,886 $5,988 $5,369 
Automation
1,870 1,934 5,562 5,401 
Data
1,738 1,459 4,994 4,194 
Transaction Processing
2,111 1,930 6,073 5,967 
Total Software$7,804 $7,209 $22,617 $20,932 
Strategy and Technology
2,965 2,905 8,794 8,607 
Intelligent Operations
2,370 2,419 7,140 7,100 
Total Consulting$5,335 $5,324 $15,934 $15,706 
Hybrid Infrastructure2,452 2,263 7,130 6,775 
Infrastructure Support1,255 1,296 3,738 3,811 
Total Infrastructure$3,707 $3,559 $10,868 $10,586 
Financing (1)
192 200 598 557 
Other (2)
66 38 165 68 
Total revenue$17,103 $16,331 $50,182 $47,849 
(1)Contains lease and loan financing arrangements which are not subject to the guidance on revenue from contracts with customers.
(2)Includes reductions in revenue for estimated residual value less related unearned income on sales-type leases, which reflects the z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," in the company's 2025 Annual Report for additional information.
Schedule of disaggregation of revenue by geography
Three Months Ended September 30,Nine Months Ended September 30,
($ in millions)2026202520262025
Americas$8,576 $8,143 $24,854 $23,811 
Europe/Middle East/Africa5,426 5,251 16,302 15,216 
Asia Pacific3,101 2,936 9,027 8,822 
Total$17,103 $16,331 $50,182 $47,849 
Schedule of reconciliation of contract balances
The following table provides information about notes and accounts receivable — trade, contract assets and deferred income balances.
($ in millions)
At September 30, 2026At December 31, 2025
Notes and accounts receivable — trade (net of allowances of $115 in 2026 and $99 in 2025)
$5,794 $8,112 
Contract assets (1)
$667 $482 
Deferred income (current)$15,164 $16,101 
Deferred income (noncurrent)$4,318 $4,271 
(1)Included within prepaid expenses and other current assets in the Consolidated Balance Sheet.
Schedule of notes and accounts receivable - trade allowance for credit losses
The following table provides roll forwards of the notes and accounts receivable — trade allowance for expected credit losses for the nine months ended September 30, 2026 and the year ended December 31, 2025.
($ in millions)
January 1, 2026Additions / (Releases)
Write-offs (1)
Foreign currency and otherSeptember 30, 2026
$99$25$(17)$9$115
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.