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ACQUISITIONS/DIVESTITURES - Businesses Acquired, 2017 (Details)
$ in Millions
12 Months Ended
Dec. 31, 2017
USD ($)
entity
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
ACQUISITIONS      
Goodwill $ 36,788 $ 36,199 $ 32,021
Technology Services & Cloud Platforms      
ACQUISITIONS      
Goodwill 10,447 10,258 10,156
Cognitive Solutions      
ACQUISITIONS      
Goodwill 19,665 19,484 15,621
Global Business Services      
ACQUISITIONS      
Goodwill $ 4,813 $ 4,607 $ 4,396
2017 Acquisitions      
ACQUISITIONS      
Businesses acquired, number (in entities) | entity 5    
Businesses acquired, aggregate cost $ 134    
Percentage of business acquired (as a percent) 100.00%    
Goodwill $ 16    
Expected percent of goodwill deductible for tax purposes 50.00%    
2017 Acquisitions | Technology Services & Cloud Platforms      
ACQUISITIONS      
Businesses acquired, number (in entities) | entity 3    
Goodwill $ 13    
2017 Acquisitions | Cognitive Solutions      
ACQUISITIONS      
Businesses acquired, number (in entities) | entity 1    
Goodwill $ 3    
2017 Acquisitions | Global Business Services      
ACQUISITIONS      
Businesses acquired, number (in entities) | entity 1