Represents the product-related engineering portion of Research Development and Engineering expense.

No definition available.

Name:	ibm_ProductRelatedEngineeringExpenses
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
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- Definition

The portion of Research Development and Engineering expense that relates to scientific research and the application of scientific advances to the development of new and improved products and their uses, as well as services and their application, including software related expenses and in-process research and development expenses.

+ References

No definition available.

+ Details

Name:	ibm_ScientificResearchSoftwareRelatedExpensesAndInProcessResearchAndDevelopmentExpenses
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- References

No definition available.

+ Details

Name:	us-gaap_ResearchAndDevelopmentAbstract
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- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

+ Details

Name:	us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
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Period Type:	duration

- Definition

Research and development expense during the period related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

+ Details

Name:	us-gaap_ResearchAndDevelopmentExpenseSoftwareExcludingAcquiredInProcessCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration