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SEGMENT INFORMATION - Assets and Other Items (Details)
$ in Millions
12 Months Ended
Dec. 31, 2016
USD ($)
segment
Dec. 31, 2015
USD ($)
Dec. 31, 2014
USD ($)
Segment Information      
Number of business segments to which assets are assigned when ownership is shared between several segments | segment 1    
Assets $ 117,470 $ 110,495 $ 117,271
Interest expense 630 468 484
Business Segments      
Segment Information      
Assets 98,534 91,999 93,933
Depreciation/amortization of intangibles 4,248 3,610 4,308
Capital expenditures/investments in intangibles 3,764 3,830 3,921
Interest income 1,547 1,720 1,951
Interest expense 371 469 518
Business Segments | Cognitive Solutions      
Segment Information      
Assets 25,517 20,017 19,525
Depreciation/amortization of intangibles 1,228 921 1,040
Capital expenditures/investments in intangibles 495 448 413
Business Segments | Global Business Services      
Segment Information      
Assets 8,628 8,327 8,831
Depreciation/amortization of intangibles 104 81 98
Capital expenditures/investments in intangibles 55 86 79
Business Segments | Technology Services & Cloud Platforms      
Segment Information      
Assets 24,085 23,530 22,512
Depreciation/amortization of intangibles 2,224 1,944 1,982
Capital expenditures/investments in intangibles 2,382 2,619 2,321
Business Segments | Systems      
Segment Information      
Assets 3,812 3,967 4,219
Depreciation/amortization of intangibles 375 321 734
Capital expenditures/investments in intangibles 453 321 627
Business Segments | Global Financing      
Segment Information      
Assets 36,492 36,157 38,845
Depreciation/amortization of intangibles 317 343 455
Capital expenditures/investments in intangibles 380 356 482
Interest income 1,547 1,720 1,951
Interest expense $ 371 $ 469 $ 518