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Borrowings (Interest on Debt) (Details 7) (USD $)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Interest on Debt      
Cost of financing $ 542,000,000us-gaap_AmortizationOfFinancingCosts $ 587,000,000us-gaap_AmortizationOfFinancingCosts $ 545,000,000us-gaap_AmortizationOfFinancingCosts
Interest expense 484,000,000us-gaap_InterestExpenseDebtExcludingAmortization 405,000,000us-gaap_InterestExpenseDebtExcludingAmortization 470,000,000us-gaap_InterestExpenseDebtExcludingAmortization
Net investment derivative activity 0ibm_InterestOnInvestmentDerivativeActivity (3,000,000)ibm_InterestOnInvestmentDerivativeActivity (11,000,000)ibm_InterestOnInvestmentDerivativeActivity
Interest capitalized 4,000,000us-gaap_InterestCostsCapitalized 22,000,000us-gaap_InterestCostsCapitalized 18,000,000us-gaap_InterestCostsCapitalized
Total interest paid and accrued 1,030,000,000us-gaap_InterestCostsIncurred 1,011,000,000us-gaap_InterestCostsIncurred 1,022,000,000us-gaap_InterestCostsIncurred
Credit Agreement      
Line of Credit Facility [Line Items]      
Revolving lines of credit, term 5 years    
Revolving lines of credit, amount 10,000,000,000us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember
   
Revolving lines or credit, extended term 1 year    
Revolving line of credit, expiration date Nov. 10, 2019    
Lines of credit, expenses 5,400,000ibm_LineOfCreditExpense
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember
5,400,000ibm_LineOfCreditExpense
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember
5,300,000ibm_LineOfCreditExpense
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember
Revolving lines of credit, additional amount 2,000,000,000ibm_LineOfCreditFacilityIncreaseOpportunity
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember
   
Revolving line of credit, borrowings outstanding $ 0us-gaap_LineOfCredit
/ us-gaap_LineOfCreditFacilityAxis
= us-gaap_LineOfCreditMember