CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions	Sep. 30, 2011		Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 11,303		$ 10,661
Marketable securities			990
Notes and accounts receivable - trade (net of allowances of $282 in 2011 and $324 in 2010)	9,719		10,834
Short-term financing receivables (net of allowances of $266 in 2011 and $342 in 2010)	14,145		16,257
Other accounts receivable (net of allowances of $11 in 2011 and $10 in 2010)	1,123		1,134
Inventories, at lower of average cost or market:
Finished goods	618		432
Work in process and raw materials	2,045		2,018
Total inventories	2,663		2,450
Deferred taxes	1,247		1,564
Prepaid expenses and other current assets	5,172		4,226
Total current assets	45,373	[1]	48,116
Plant, rental machines and other property	40,139		40,289
Less: Accumulated depreciation	26,252		26,193
Plant, rental machines and other property - net	13,887		14,096
Long-term financing receivables (net of allowances of $37 in 2011 and $58 in 2010)	9,830		10,548
Prepaid pension assets	5,131		3,068
Deferred taxes	2,570		3,220
Goodwill	24,913		25,136
Intangible assets - net	3,033		3,488
Investments and sundry assets	5,422		5,778
Total assets	110,158	[1]	113,452	[1]
Current liabilities:
Taxes	2,360		4,216
Short-term debt	6,071		6,778
Accounts payable	7,093		7,804
Compensation and benefits	4,826		5,028
Deferred income	11,252		11,580
Other accrued expenses and liabilities	4,426		5,156
Total current liabilities	36,028		40,562
Long-term debt	24,089		21,846
Retirement and nonpension postretirement benefit obligations	15,375		15,978
Deferred income	3,634		3,666
Other liabilities	8,654		8,226
Total liabilities	87,781	[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 - 2,179,118,982 2010 - 2,161,800,054	47,558		45,418
Retained earnings	100,266		92,532
Treasury stock - at cost Shares: 2011 - 1,000,500,814 2010 - 933,806,510	(107,434)		(96,161)
Accumulated other comprehensive income/(loss)	(18,099)		(18,743)
Total IBM stockholders' equity	22,291		23,046
Noncontrolling interests	87		126
Total equity	22,378		23,172
Total liabilities and equity	$ 110,158	[1]	$ 113,452	[1]

[1] Amounts may not add due to rounding.