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Financial Instruments (Effect of Derivative Instruments Table) (Details 5) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income on derivatives $ (263)us-gaap_DerivativeGainLossOnDerivativeNet [1] $ (347)us-gaap_DerivativeGainLossOnDerivativeNet [1] $ (81)us-gaap_DerivativeGainLossOnDerivativeNet [1]
Gain (loss) recognized in earnings attributable to risk being hedged (241)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1 [2] 340us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1 [2] 108us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1 [2]
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 2,095us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet 216us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet 6us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 97us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet 167us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet 253us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing (1)us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet [3] 3us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet [3] 14us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet [3]
Gain on fair value hedges ineffectiveness 4us-gaap_GainOnFairValueHedgeIneffectiveness 0us-gaap_GainOnFairValueHedgeIneffectiveness  
Derivative instruments in fair value hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Foreign exchange Contracts | Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 958us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
43us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
32us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
Foreign exchange Contracts | Derivative instruments in net investment hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI 1,136us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
[4] 173us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
[4] (26)us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
[4]
Cost of financing | Interest rate contracts | Derivative instruments in fair value hedging relationships      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges 231us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeInstrumentRiskAxis
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= us-gaap_FairValueHedgingMember
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= ibm_CostOfFinancingMember
[1],[5] (109)us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
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[1],[5] 65us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
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= us-gaap_FairValueHedgingMember
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= ibm_CostOfFinancingMember
[1],[5]
Gain (loss) recognized in earnings attributable to risk being hedged (127)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember
[2],[5] 202us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember
[2],[5] 59us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_CostOfFinancingMember
[2],[5]
Interest expense | Interest rate contracts | Derivative instruments in fair value hedging relationships      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges 206us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeInstrumentRiskAxis
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= us-gaap_FairValueHedgingMember
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= us-gaap_InterestExpenseMember
[1],[5] (74)us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[1],[5] 55us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[1],[5]
Gain (loss) recognized in earnings attributable to risk being hedged (114)us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[2],[5] 138us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[2],[5] 50us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_FairValueHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[2],[5]
Interest expense | Interest rate contracts | Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings (1)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
  (6)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
Interest expense | Foreign exchange Contracts | Derivative instruments in net investment hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[3],[4] 3us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[3],[4] 11us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_NetInvestmentHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= us-gaap_InterestExpenseMember
[3],[4]
Other (income) and expense | Interest rate contracts | Derivative instruments not designated as hedging instruments      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income on derivatives 34us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_InterestRateContractMember
/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[1]    
Other (income) and expense | Foreign exchange Contracts | Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 98us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
162us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
237us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing (1)us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[3] 0us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
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= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[3] 3us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis
= us-gaap_CashFlowHedgingMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[3]
Other (income) and expense | Foreign exchange Contracts | Derivative instruments not designated as hedging instruments      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income on derivatives (776)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
/ us-gaap_HedgingDesignationAxis
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= ibm_OtherIncomeExpenseMember
[1] (328)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
= us-gaap_ForeignExchangeContractMember
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= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[1] (311)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
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/ us-gaap_HedgingDesignationAxis
= us-gaap_NondesignatedMember
/ us-gaap_IncomeStatementLocationAxis
= ibm_OtherIncomeExpenseMember
[1]
Other (income) and expense | Equity contracts | Derivative instruments not designated as hedging instruments      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income on derivatives (9)us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
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= us-gaap_NondesignatedMember
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= ibm_OtherIncomeExpenseMember
[1]    
Cost of sales | Foreign exchange Contracts | Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings (15)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
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= us-gaap_CashFlowHedgingMember
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= us-gaap_CostOfSalesMember
(34)us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
/ us-gaap_DerivativeInstrumentRiskAxis
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7us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
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= us-gaap_CostOfSalesMember
SG&A expense | Foreign exchange Contracts | Derivative instruments in cash flow hedging relationships      
Derivative Instruments, Gain (Loss)      
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings 15us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
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39us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
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16us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
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= us-gaap_SellingGeneralAndAdministrativeExpensesMember
SG&A expense | Equity contracts | Derivative instruments not designated as hedging instruments      
Derivative Instruments, Gain (Loss)      
Amount of gain (loss) recognized in income on derivatives $ 51us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
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[1] $ 164us-gaap_DerivativeGainLossOnDerivativeNet
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[1] $ 110us-gaap_DerivativeGainLossOnDerivativeNet
/ us-gaap_DerivativeInstrumentRiskAxis
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[1]
[1]

The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts.

[2]

The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period.

[3]

The amount of gain/(loss) recognized in income represents ineffectiveness on hedge relationships.

[4]

Instruments in net investment hedges include derivative and non-derivative instruments

[5]

For the year ended December 31, 2014, fair value hedges resulted in a gain of $4 million in ineffectiveness. There were no amounts recorded as ineffectiveness on fair value hedges for the year ended December 31, 2013.