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Financing Receivables (Details 1) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Financing receivables:      
Financing receivables used as collateral for non-recourse borrowings 642us-gaap_LoansAndLeasesReceivableCollateralForSecuredBorrowings $ 769us-gaap_LoansAndLeasesReceivableCollateralForSecuredBorrowings  
Financing receivables held for sale 0us-gaap_ReceivablesHeldForSaleAmount 0us-gaap_ReceivablesHeldForSaleAmount  
Financing receivables, current      
Financing receivables, net, current 19,835us-gaap_NotesAndLoansReceivableNetCurrent 19,787us-gaap_NotesAndLoansReceivableNetCurrent  
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 11,109us-gaap_NotesAndLoansReceivableNetNoncurrent 12,755us-gaap_NotesAndLoansReceivableNetNoncurrent  
Financing receivables      
Allowance for credit losses 561us-gaap_FinancingReceivableAllowanceForCreditLosses 365us-gaap_FinancingReceivableAllowanceForCreditLosses 318us-gaap_FinancingReceivableAllowanceForCreditLosses
Net investment in sales-type and direct financing leases      
Financing receivables, current      
Financing receivables, net, current 3,781us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
4,004us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 4,449us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
5,700us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Financing receivables      
Sales-type and direct financing leases, unguaranteed residual value 671ibm_CapitalLeasesUnguaranteedResidualValuesOfLeasedProperty
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
737ibm_CapitalLeasesUnguaranteedResidualValuesOfLeasedProperty
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Sales-type and direct financing leases, unearned income 517us-gaap_LoansAndLeasesReceivableDeferredIncome
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
672us-gaap_LoansAndLeasesReceivableDeferredIncome
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Allowance for credit losses 165us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
123us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
 
Scheduled maturities of minimum lease payments outstanding as a percentage of the total, 2015 49.00%ibm_PercentageOfLeasesFutureMinimumPaymentsReceivableCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
   
Scheduled maturities of minimum lease payments outstanding as a percentage of the total, 2016 28.00%ibm_PercentageOfLeasesFutureMinimumPaymentsReceivableInTwoYears
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
   
Scheduled maturities of minimum lease payments outstanding as a percentage of the total, 2017 16.00%ibm_PercentageOfLeasesFutureMinimumPaymentsReceivableInThreeYears
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
   
Scheduled maturities of minimum lease payments outstanding as a percentage of the total, 2018 6.00%ibm_PercentageOfLeasesFutureMinimumPaymentsReceivableInFourYears
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
   
Scheduled maturities of minimum lease payments outstanding as a percentage of the total, 2019 and beyond 2.00%ibm_PercentageOfLeasesFutureMinimumPaymentsReceivableDueThereafter
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_NetInvestmentInSalesTypeAndDirectFinancingLeasesMember
   
Net investment in sales-type and direct financing leases | Minimum      
Financing receivables      
Financing receivable, payment terms 2 years    
Net investment in sales-type and direct financing leases | Maximum      
Financing receivables      
Financing receivable, payment terms 6 years    
Commercial financing receivables      
Financing receivables, current      
Financing receivables, net, current 8,423us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
8,541us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
 
Financing receivables      
Allowance for credit losses 17us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
23us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_CommercialFinancingReceivablesMember
 
Commercial financing receivables | Minimum      
Financing receivables      
Financing receivable, payment terms 30 days    
Commercial financing receivables | Maximum      
Financing receivables      
Financing receivable, payment terms 90 days    
Client loan and installment payment receivables (loans)      
Financing receivables, current      
Financing receivables, net, current 7,631us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
7,243us-gaap_NotesAndLoansReceivableNetCurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
 
Financing receivables, noncurrent      
Financing receivables, net, noncurrent 6,660us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
7,055us-gaap_NotesAndLoansReceivableNetNoncurrent
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
 
Financing receivables      
Allowance for credit losses 396us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
$ 242us-gaap_FinancingReceivableAllowanceForCreditLosses
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= us-gaap_LoansReceivableMember
 
Client loan and installment payment receivables (loans) | Maximum      
Financing receivables      
Financing receivable, payment terms 7 years