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Contingencies and Commitments (Commitments) (Details 2) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2014
Dec. 31, 2013
Extended lines of credit    
Commitments, guarantees:    
Unused amounts in lines of credit to third-party entities and commitments for future financing to clients $ 5,365us-gaap_UnusedCommitmentsToExtendCredit
/ us-gaap_OtherCommitmentsAxis
= ibm_ExtendedLinesOfCreditMember		 $ 5,028us-gaap_UnusedCommitmentsToExtendCredit
/ us-gaap_OtherCommitmentsAxis
= ibm_ExtendedLinesOfCreditMember
Financing for client purchase agreements    
Commitments, guarantees:    
Unused amounts in lines of credit to third-party entities and commitments for future financing to clients 1,816us-gaap_UnusedCommitmentsToExtendCredit
/ us-gaap_OtherCommitmentsAxis
= ibm_FinancingForPurchaseAgreementsMember		 1,769us-gaap_UnusedCommitmentsToExtendCredit
/ us-gaap_OtherCommitmentsAxis
= ibm_FinancingForPurchaseAgreementsMember
Financial guarantees    
Commitments, guarantees:    
Guarantor obligations, maximum exposure $ 46us-gaap_GuaranteeObligationsMaximumExposure
/ us-gaap_OtherCommitmentsAxis
= us-gaap_FinancialGuaranteeMember		 $ 44us-gaap_GuaranteeObligationsMaximumExposure
/ us-gaap_OtherCommitmentsAxis
= us-gaap_FinancialGuaranteeMember