XML 126 R110.htm IDEA: XBRL DOCUMENT v2.4.1.9
Retirement-Related Benefits (PBO, APBO, FV of Plan Assets, and Funded Status) (Details 3) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2014
Dec. 31, 2013
Funded status of plan    
Underfunded plan benefit obligation $ 40,836us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation $ 46,458us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
Underfunded plan fair value of plan assets 21,745us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets 29,481us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
Underfunded plan funded status (19,091)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus [1] (16,977)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus [1]
Overfunded plan benefit obligation 71,512ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation 58,661ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
Overfunded plan fair value of plan assets 73,671ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets 64,205ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
Overfunded plan funded status 2,159ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus [1] 5,544ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus [1]
U.S. Nonpension Postretirement Benefit Plans    
Funded status of plan    
Underfunded plan benefit obligation 5,053us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember		 4,633us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember
Underfunded plan fair value of plan assets 16us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember		 177us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember
Underfunded plan funded status (5,037)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember		 [1] (4,456)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_UnitedStatesPostretirementBenefitPlansOfUSEntityDefinedBenefitMember		 [1]
Non-U.S. Nonpension Postretirement Plans    
Funded status of plan    
Underfunded plan benefit obligation 806us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 822us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember
Underfunded plan fair value of plan assets 73us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 81us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember
Underfunded plan funded status (733)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 [1] (741)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 [1]
Overfunded plan benefit obligation 11ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 10ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember
Overfunded plan fair value of plan assets 11ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 11ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember
Overfunded plan funded status 0ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 [1] 1ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPostretirementBenefitPlansDefinedBenefitMember		 [1]
U.S. Defined Benefit Plans    
Funded status of plan    
Underfunded plan benefit obligation 6,989us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember		 6,352us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember
Underfunded plan fair value of plan assets 16us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember		 177us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember
Underfunded plan funded status (6,973)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember		 [1] (6,175)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesDefinedBenefitPlansOfUsEntityMember		 [1]
Qualified PPP    
Funded status of plan    
Overfunded plan benefit obligation 54,708ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember		 49,315ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember
Overfunded plan fair value of plan assets 55,772ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember		 53,954ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember
Overfunded plan funded status 1,065ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember		 [1] 4,639ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember		 [1]
Percentage of plan funded 102.00%us-gaap_DefinedBenefitPlanFundedPercentage
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPersonalPensionPlansMember		  
Excess PPP    
Funded status of plan    
Underfunded plan benefit obligation 1,602us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ExcessPersonalPensionPlansMember		 1,425us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ExcessPersonalPensionPlansMember
Underfunded plan funded status (1,602)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ExcessPersonalPensionPlansMember		 [1] (1,425)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ExcessPersonalPensionPlansMember		 [1]
Retention Plan    
Funded status of plan    
Underfunded plan benefit obligation 334us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesSupplementalExecutiveRetentionPlanDefinedBenefitMember		 294us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesSupplementalExecutiveRetentionPlanDefinedBenefitMember
Underfunded plan funded status (334)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesSupplementalExecutiveRetentionPlanDefinedBenefitMember		 [1] (294)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_UnitedStatesSupplementalExecutiveRetentionPlanDefinedBenefitMember		 [1]
Non-U.S. Defined Benefit Plans    
Funded status of plan    
Underfunded plan benefit obligation 33,846us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 40,106us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember
Underfunded plan fair value of plan assets 21,729us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 29,304us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember
Underfunded plan funded status (12,118)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 [1] (10,802)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 [1]
Overfunded plan benefit obligation 16,804ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 9,346ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember
Overfunded plan fair value of plan assets 17,898ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 10,251ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember
Overfunded plan funded status 1,094ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 [1] 905ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_ForeignDefinedBenefitPlansMember		 [1]
Qualified Non-U.S. Defined Benefit Pension Plans    
Funded status of plan    
Underfunded plan benefit obligation 26,278us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 32,697us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember
Underfunded plan fair value of plan assets 21,655us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 29,223us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember
Underfunded plan funded status (4,623)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 [1] (3,474)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 [1]
Overfunded plan benefit obligation 16,794ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 9,336ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember
Overfunded plan fair value of plan assets 17,888ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 10,240ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationAggregateFairValueOfPlanAssets
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember
Overfunded plan funded status 1,094ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 [1] 904ibm_DefinedBenefitPlanPlansWithPlanAssetsInExcessOfBenefitObligationFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedForeignPensionPlanDefinedBenefitMember		 [1]
Nonqualified Non-U.S. Defined Benefit Pension Plan    
Funded status of plan    
Underfunded plan benefit obligation 6,762us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_NonqualifiedForeignPensionPlanDefinedBenefitMember		 6,587us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_NonqualifiedForeignPensionPlanDefinedBenefitMember
Underfunded plan funded status $ (6,762)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_NonqualifiedForeignPensionPlanDefinedBenefitMember		 [1] $ (6,587)ibm_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsFundedStatus
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_NonqualifiedForeignPensionPlanDefinedBenefitMember		 [1]
Defined Benefit Pension Plans    
Funded status of plan    
Percentage of plan funded 90.00%us-gaap_DefinedBenefitPlanFundedPercentage
/ ibm_RetirementRelatedBenefitPlansAxis
= us-gaap_PensionPlansDefinedBenefitMember		  
Qualified Defined Benefit Pension Plans    
Funded status of plan    
Percentage of plan funded 97.00%us-gaap_DefinedBenefitPlanFundedPercentage
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_QualifiedPensionPlanDefinedBenefitMember		  
[1]

Funded status is recognized in the Consolidated Statement of Financial Position as follows: Asset amounts as prepaid pension assets; (Liability) amounts as compensation and benefits (current liability) and retirement and nonpension postretirement benefit obligations (noncurrent liability).