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Retirement-Related Benefits (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2009
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans $ (25) $ (394) $ (384)
Total retirement-related benefits net periodic cost 1,832 1,382 1,415
Overfunded Plans
     
Funded status of plan      
Benefit Obligations 13,175 72,296  
Fair Value of Plan Assets 16,018 75,364  
Funded Status 2,843 3,068  
Underfunded Plans
     
Funded status of plan      
Benefit Obligations 89,944 27,576  
Fair Value of Plan Assets 70,712 10,772  
Funded Status (19,232) (16,804)  
U.S. Plan(s)
     
Retirement-related plans cost:      
Total retirement-related benefits net periodic cost 415 248 358
U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 59,358 6,753  
Fair Value of Plan Assets 51,256 35  
Funded Status (8,102) (6,718)  
Non-U.S. Plans
     
Retirement-related plans cost:      
Total retirement-related benefits net periodic cost 1,418 1,134 1,057
Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 13,175 22,633  
Fair Value of Plan Assets 16,018 25,105  
Funded Status 2,843 2,472  
Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 30,587 20,823  
Fair Value of Plan Assets 19,456 10,737  
Funded Status (11,131) (10,086)  
Defined Benefit Pension Plans
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans (40) (408) (398)
Funded status of plan      
Percentage of funded status (as a percent) 89.00%    
Defined Benefit Pension Plans | U.S. Plan(s)
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans (759) (935) (906)
Funded status of plan      
Benefit Obligations 54,085 51,293 48,354
Fair Value of Plan Assets 51,218 50,259 47,269
Funded Status (2,866) (1,034)  
Defined Benefit Pension Plans | Non-U.S. Plans
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 734 541 521
Funded status of plan      
Benefit Obligations 42,861 42,584 41,308
Fair Value of Plan Assets 35,362 35,722 34,305
Funded Status (7,499) (6,861)  
Personal Pension Plan (PPP)
     
Period used in determining benefits (in years) 5 years    
Personal Pension Plan (PPP) | U.S. Plan(s)
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans (774) (949) (919)
Qualified PPP (Qualified defined benefit pension plans)
     
Funded status of plan      
Percentage of funded status (as a percent) 96.00%    
Qualified PPP (Qualified defined benefit pension plans) | U.S. Plan(s)
     
Funded status of plan      
Fair Value of Plan Assets 51,218 50,259  
Percentage of funded status (as a percent) 98.00%    
Qualified PPP (Qualified defined benefit pension plans) | U.S. Plan(s) | Overfunded Plans
     
Funded status of plan      
Benefit Obligations   49,663  
Fair Value of Plan Assets   50,259  
Funded Status   596  
Qualified PPP (Qualified defined benefit pension plans) | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 52,318    
Fair Value of Plan Assets 51,218    
Funded Status (1,100)    
Excess PPP (Nonqualified defined benefit pension plans) | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 1,462 1,360  
Funded Status (1,462) (1,360)  
Retention Plan
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 15 14 13
Retention Plan | U.S. Plan(s)
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 15 14 13
Retention Plan | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 305 271  
Funded Status (305) (271)  
Non-US Defined Benefit Pension Plans | Non-U.S. Plans
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 734 541 521
Qualified defined benefit pension plans | Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 13,169 22,625  
Fair Value of Plan Assets 16,011 25,096  
Funded Status 2,843 2,471  
Qualified defined benefit pension plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 24,659 14,507  
Fair Value of Plan Assets 19,351 10,626  
Funded Status (5,308) (3,881)  
Nonqualified defined benefit pension plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 5,033 5,452  
Funded Status (5,033) (5,452)  
Defined Contribution Plans
     
Retirement-related plans cost:      
Cost of defined contribution plans 1,513 1,430 1,450
Defined Contribution Plans | U.S. Plan(s)
     
Retirement-related plans cost:      
Cost of defined contribution plans 905 902 972
Defined Contribution Plans | Non-U.S. Plans
     
Retirement-related plans cost:      
Cost of defined contribution plans 608 527 478
IBM 401(k) Plus Plan
     
Defined Contribution Plans      
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired prior to January 1, 2005 (as a percent) 6.00% 6.00%  
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired after January 1, 2005 (as a percent) 5.00% 5.00%  
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined 1.00% 1.00%  
Employer's automatic contribution as a percentage of eligible compensation, second level defined 2.00% 2.00%  
Employer's automatic contribution as a percentage of eligible compensation, highest level defined 4.00% 4.00%  
Service period after which employees receive automatic contributions (in years) 1 year 1 year  
Retirement-related plans cost:      
Cost of defined contribution plans 1,483 1,409 1,424
IBM 401(k) Plus Plan | U.S. Plan(s)
     
Retirement-related plans cost:      
Cost of defined contribution plans 875 882 946
IBM Excess 401(k) Plus Plan
     
Defined Contribution Plans      
Service period after which employees receive automatic contributions (in years) 1 year 1 year  
Retirement-related plans cost:      
Cost of defined contribution plans 30 20 26
IBM Excess 401(k) Plus Plan | U.S. Plan(s)
     
Retirement-related plans cost:      
Cost of defined contribution plans 30 20 26
Other defined contribution plans | Non-U.S. Plans
     
Retirement-related plans cost:      
Cost of defined contribution plans 608 527 478
Nonpension Postretirement Plans
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 345 347 350
Nonpension Postretirement Plans | U.S. Plan(s)
     
Retirement-related plans cost:      
Minimum years of service remaining from retirement eligibility to participate in Future Health Account (FHA) benefits 5 years 5 years  
Service period for retirement within which employees are covered under the entity's prior health benefits arrangements (in years) 5 years 5 years  
Total net periodic pension (income)/cost of defined benefit plans 269 281 292
Funded status of plan      
Benefit Obligations 5,273 5,123 5,100
Fair Value of Plan Assets 38 35 33
Funded Status (5,235) (5,088)  
Nonpension Postretirement Plans | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 5,273 5,123  
Fair Value of Plan Assets 38 35  
Funded Status (5,235) (5,088)  
Nonpension Postretirement Plans | Non-U.S. Plans
     
Retirement-related plans cost:      
Total net periodic pension (income)/cost of defined benefit plans 76 66 58
Funded status of plan      
Benefit Obligations 901 872 767
Fair Value of Plan Assets 112 120 104
Funded Status (789) (752)  
Nonpension Postretirement Plans | Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 7 8  
Fair Value of Plan Assets 7 9  
Funded Status 0 1  
Nonpension Postretirement Plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 894 864  
Fair Value of Plan Assets 105 111  
Funded Status $ (789) $ (753)