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RETIREMENT-RELATED BENEFITS - Net Periodic Cost (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2016
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
U.S. Pension Plans        
Components of net periodic (income)/cost of the retirement-related benefit plans        
Interest cost   $ 2,048 $ 2,028 $ 2,211
Expected return on plan assets   (3,689) (3,953) (4,096)
Amortization of prior service costs/(credits)   10 10 10
Recognized actuarial losses   1,314 1,654 1,056
Total net periodic (income)/cost of defined benefit plans   (317) (261) (818)
Non-US Pension Plans        
Components of net periodic (income)/cost of the retirement-related benefit plans        
Service cost   420 454 449
Interest cost   1,035 1,075 1,533
Expected return on plan assets   (1,867) (1,919) (2,247)
Amortization of transition assets   0 0 0
Amortization of prior service costs/(credits)   (106) (98) (111)
Recognized actuarial losses   1,408 1,581 1,400
Curtailments and settlements   22 35 26
Multi-employer plans/other costs   126 293 217
Total net periodic (income)/cost of defined benefit plans   1,039 1,421 1,267
Non-US Pension Plans | Litigation in Spain regarding defined benefit and defined contribution plans | SG&A expense        
Components of net periodic (income)/cost of the retirement-related benefit plans        
Multi-employer plans/other costs $ 56 56 233 148
U.S. Nonpension Postretirement Benefit Plans        
Components of net periodic (income)/cost of the retirement-related benefit plans        
Service cost   17 24 26
Interest cost   165 163 187
Expected return on plan assets   0 0 0
Amortization of prior service costs/(credits)   (7) (7) (7)
Recognized actuarial losses   20 39 0
Total net periodic (income)/cost of defined benefit plans   195 218 206
Non-U.S. Nonpension Postretirement Benefit Plans        
Components of net periodic (income)/cost of the retirement-related benefit plans        
Service cost   5 7 7
Interest cost   51 50 63
Expected return on plan assets   (6) (7) (9)
Amortization of transition assets   0 0 0
Amortization of prior service costs/(credits)   (5) (5) (5)
Recognized actuarial losses   9 10 11
Curtailments and settlements   (38) 0 0
Total net periodic (income)/cost of defined benefit plans   $ 16 $ 55 $ 66