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Contingencies and Commitments (Contingencies) (Details 1) (USD $)
In Millions, unless otherwise specified
12 Months Ended 1 Months Ended 3 Months Ended 0 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Oct. 31, 2012
Sep. 30, 2012
Jul. 25, 2013
Feb. 13, 2014
Jul. 18, 2012
Contingencies:                
Clients presence in number of countries 175us-gaap_NumberOfCountriesInWhichEntityOperates              
Non-U.S. Defined Benefit Pension Plans                
Loss Contingencies                
Pre-tax retirement-related obligation recorded $ 217us-gaap_DefinedBenefitPlanOtherCosts
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
[1] $ 85us-gaap_DefinedBenefitPlanOtherCosts
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
$ 247us-gaap_DefinedBenefitPlanOtherCosts
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
[1]          
Foreign Tax Authority | Brazil                
Loss Contingencies                
Income tax examination - Brazil, total potential liability 630us-gaap_LossContingencyEstimateOfPossibleLoss
/ us-gaap_IncomeTaxAuthorityAxis
= us-gaap_ForeignCountryMember
/ us-gaap_StatementGeographicalAxis
= country_BR
             
Litigation in United Kingdom regarding defined benefit plans (C Plan)                
Loss Contingencies                
Retirement age of employee under the C Plan       60 years        
Retirement age of employee under the C Plan before modifications       63 years        
Litigation in United Kingdom regarding defined benefit plans (C Plan) | Non-U.S. Defined Benefit Pension Plans                
Loss Contingencies                
Pre-tax retirement-related obligation recorded         162us-gaap_DefinedBenefitPlanOtherCosts
/ us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
= us-gaap_ForeignPensionPlansDefinedBenefitMember
/ us-gaap_LitigationCaseAxis
= ibm_LitigationRelatedToDefinedBenefitPlansMember
     
Former IBM UK Defined Benefit Plan Participants | IBM United Kingdom Limited                
Loss Contingencies                
Claims pending 290us-gaap_LossContingencyPendingClaimsNumber
/ dei_LegalEntityAxis
= ibm_IBMUnitedKingdomLimitedMember
/ us-gaap_LossContingenciesByNatureOfContingencyAxis
= ibm_IBMUKPensionsTrustMember
             
Civil enforcement action with the SEC                
Loss Contingencies                
Period for which reports are to be submitted to SEC and court on certain matters, including those relating to compliance with the FCPA           2 years    
State of Indiana | Pending Litigation                
Loss Contingencies                
Amount of settlement to be (paid)/received             $ 50us-gaap_LitigationSettlementAmount
/ us-gaap_LitigationStatusAxis
= us-gaap_PendingLitigationMember
/ us-gaap_LossContingenciesByNatureOfContingencyAxis
= ibm_StateOfIndianaMember
$ 52us-gaap_LitigationSettlementAmount
/ us-gaap_LitigationStatusAxis
= us-gaap_PendingLitigationMember
/ us-gaap_LossContingenciesByNatureOfContingencyAxis
= ibm_StateOfIndianaMember
[1]

The 2014 Non-U.S. plans amount includes $148 million related to the IBM Spain pension litigation and the 2012 Non-U.S. plans amount includes $162 million related to the IBM UK pension litigation. See page 136 for additional information.