Intangible Assets Including Goodwill (Details 3) (USD $) In Millions	9 Months Ended	12 Months Ended
Sep. 30, 2011	Dec. 31, 2010
Changes in Goodwill Balances
Beginning Balance	$ 25,136	$ 20,190
Goodwill Additions	77	4,754
Purchase Price Adjustments	(13)	(54)
Divestitures	(11)
Foreign Currency Translation and Other Adjustments	(276)	245
Ending Balance	24,913	25,136
Global Business Services
Changes in Goodwill Balances
Beginning Balance	4,329	4,042
Goodwill Additions	13	252
Purchase Price Adjustments	0	0
Divestitures	(10)
Foreign Currency Translation and Other Adjustments	3	35
Ending Balance	4,336	4,329
Global Technology Services
Changes in Goodwill Balances
Beginning Balance	2,704	2,777
Goodwill Additions		32
Purchase Price Adjustments	(1)	(1)
Divestitures	(2)
Foreign Currency Translation and Other Adjustments	(58)	(104)
Ending Balance	2,643	2,704
Software.
Changes in Goodwill Balances
Beginning Balance	16,963	12,605
Goodwill Additions	64	4,095
Purchase Price Adjustments	(7)	(52)
Foreign Currency Translation and Other Adjustments	(221)	315
Ending Balance	16,800	16,963
Systems and Technology
Changes in Goodwill Balances
Beginning Balance	1,139	766
Goodwill Additions		375
Purchase Price Adjustments	(5)	(1)
Foreign Currency Translation and Other Adjustments	0	(1)
Ending Balance	$ 1,134	$ 1,139

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

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+ Details

- Definition

The increase (decrease) in the recorded value of goodwill for foreign currency translation adjustments and purchase accounting adjustments needed to revise the carrying amount of goodwill to fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details