CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions	Jun. 30, 2011		Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 11,714		$ 10,661
Marketable securities	50		990
Notes and accounts receivable - trade (net of allowances of $305 in 2011 and $324 in 2010)	10,539		10,834
Short-term financing receivables (net of allowances of $286 in 2011 and $342 in 2010)	14,715		16,257
Other accounts receivable (net of allowances of $12 in 2011 and $10 in 2010)	1,127		1,134
Inventories, at lower of average cost or market:
Finished goods	560		432
Work in process and raw materials	2,013		2,018
Total inventories	2,573		2,450
Deferred taxes	1,557		1,564
Prepaid expenses and other current assets	4,662		4,226
Total current assets	46,937		48,116
Plant, rental machines and other property	41,126		40,289
Less: Accumulated depreciation	26,887		26,193
Plant, rental machines and other property - net	14,239		14,096
Long-term financing receivables (net of allowances of $40 in 2011 and $58 in 2010)	10,422		10,548
Prepaid pension assets	4,855		3,068
Deferred taxes	2,877		3,220
Goodwill	25,609		25,136
Intangible assets - net	3,205		3,488
Investments and sundry assets	5,329		5,778
Total assets	113,474	[1]	113,452	[1]
Current liabilities:
Taxes	2,363		4,216
Short-term debt	7,858		6,778
Accounts payable	7,112		7,804
Compensation and benefits	4,706		5,028
Deferred income	12,660		11,580
Other accrued expenses and liabilities	5,144		5,156
Total current liabilities	39,843		40,562
Long-term debt	21,915		21,846
Retirement and nonpension postretirement benefit obligations	16,014		15,978
Deferred income	3,641		3,666
Other liabilities	8,851		8,226
Total liabilities	90,263	[1]	90,279	[1]
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital Shares authorized: 4,687,500,000 Shares issued: 2011 - 2,175,594,604 2010 - 2,161,800,054	46,975		45,418
Retained earnings	97,334		92,532
Treasury stock - at cost Shares: 2011 - 981,316,389 2010 - 933,806,510	(104,073)		(96,161)
Accumulated other comprehensive income/(loss)	(17,109)		(18,743)
Total IBM stockholders' equity	23,127		23,046
Noncontrolling interests	84		126
Total equity	23,210	[1]	23,172
Total liabilities and equity	$ 113,474	[1]	$ 113,452	[1]

[1] Amounts may not add due to rounding.