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ACQUISITIONS/DIVESTITURES - Businesses Acquired, 2014 (Details)
$ in Millions
12 Months Ended
Dec. 31, 2014
USD ($)
item
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
ACQUISITIONS      
Goodwill $ 30,556 $ 36,199 $ 32,021
Cognitive Solutions      
ACQUISITIONS      
Goodwill 15,156 19,484 15,621
Technology Services & Cloud Platforms      
ACQUISITIONS      
Goodwill $ 9,373 $ 10,258 $ 10,156
2014 Acquisitions      
ACQUISITIONS      
Businesses acquired, number (in entities) | item 6    
Businesses acquired, aggregate cost $ 608    
Acquired intangible asset, weighted average useful life 6 years 9 months 18 days    
Goodwill $ 442    
Expected percent of goodwill deductible for tax purposes 1.00%    
Percentage of business acquired (as a percent) 100.00%    
2014 Acquisitions | Cognitive Solutions      
ACQUISITIONS      
Businesses acquired, number (in entities) | item 4    
Goodwill $ 311    
2014 Acquisitions | Technology Services & Cloud Platforms      
ACQUISITIONS      
Businesses acquired, number (in entities) | item 2    
Goodwill $ 131