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Financing Receivables (Details 5) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2014
Dec. 31, 2013
Gross recorded investment for each class of receivables, by credit quality indicator    
Total $ 22,332ibm_FinancingReceivablesGross $ 23,537ibm_FinancingReceivablesGross
Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 15,751ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
17,325ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 6,581ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
6,212ibm_FinancingReceivablesGross
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 7,645ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
8,996ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
Lease receivables | Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 5,702ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
6,796ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | AAA - AA-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 563ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
743ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | A+ - A-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,384ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
1,513ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | BBB+ - BBB-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,704ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
2,111ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | BB+ - BB    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,154ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
1,393ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | BB- - B+    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 470ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
595ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | B - B-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 372ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
365ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Major Markets | CCC+ - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 55ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
76ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Lease receivables | Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 1,943ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
2,200ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | AAA - AA-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 46ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
68ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | A+ - A-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 178ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
168ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | BBB+ - BBB-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 900ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
957ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | BB+ - BB    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 272ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
350ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | BB- - B+    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 286ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
368ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | B - B-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 176ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
214ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Lease receivables | Growth Markets | CCC+ - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 85ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
74ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_LeaseReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 14,687ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
14,542ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
Loan receivables | Major Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 10,049ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
10,529ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | AAA - AA-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 993ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
1,151ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | A+ - A-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,438ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
2,344ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | BBB+ - BBB-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 3,003ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
3,271ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | BB+ - BB    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,034ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
2,158ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | BB- - B+    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 827ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
922ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | B - B-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 655ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
565ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Major Markets | CCC+ - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 98ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
118ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_MajorMarketsMember
Loan receivables | Growth Markets    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 4,639ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
4,012ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | AAA - AA-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 110ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
125ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAaaToAaMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | A+ - A-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 425ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
307ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsAPlusToAMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | BBB+ - BBB-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 2,148ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
1,745ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBBPlusToBBBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | BB+ - BB    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 649ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
638ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBPlusToBBRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | BB- - B+    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 683ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
672ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBBMinusToBPlusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | B - B-    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total 420ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
391ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsBToBMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
Loan receivables | Growth Markets | CCC+ - D    
Gross recorded investment for each class of receivables, by credit quality indicator    
Total $ 203ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember
$ 134ibm_FinancingReceivablesGross
/ us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
= ibm_ClientLoanReceivableMember
/ us-gaap_CreditRatingStandardPoorsAxis
= ibm_StandardPoorsCCCPlusToDMinusRatingMember
/ us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
= ibm_GrowthMarketsMember