CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Mar. 31, 2012		Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 11,835		$ 11,922
Marketable securities	500		0
Notes and accounts receivable - trade (net of allowances of $272 in 2012 and $256 in 2011)	10,012		11,179
Short-term financing receivables (net of allowances of $282 in 2012 and $311 in 2011)	15,160		16,901
Other accounts receivable (net of allowances of $9 in 2012 and $11 in 2011)	1,669		1,481
Inventories, at lower of average cost or market:
Finished goods	696		589
Work in process and raw materials	2,058		2,007
Total inventories	2,754		2,595	[1]
Deferred taxes	1,617		1,601
Prepaid expenses and other current assets	5,299		5,249
Total current assets	48,847	[1]	50,928
Property, plant and equipment	40,441		40,124
Less: Accumulated depreciation	26,496		26,241
Property, plant and equipment - net	13,946	[1]	13,883
Long-term financing receivables (net of allowances of $58 in 2012 and $38 in 2011)	10,549		10,776
Prepaid pension assets	2,974		2,843
Deferred taxes	3,100		3,503
Goodwill	27,468		26,213
Intangible assets - net	3,641		3,392
Investments and sundry assets	4,822		4,895
Total assets	115,347		116,433
Current liabilities:
Taxes	2,184		3,313
Short-term debt	6,293		8,463
Accounts payable	7,416		8,517
Compensation and benefits	4,370		5,099
Deferred income	13,269		12,197
Other accrued expenses and liabilities	4,677		4,535
Total current liabilities	38,209		42,123	[1]
Long-term debt	25,760		22,857
Retirement and nonpension postretirement benefit obligations	17,579		18,374
Deferred income	3,904		3,847
Other liabilities	9,112		8,996
Total liabilities	94,563	[1]	96,197
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital Shares authorized: 4,687,500,000 Shares issued: 2012 - 2,188,158,632 2011 - 2,182,469,838	48,800		48,129
Retained earnings	107,036		104,857
Treasury stock - at cost Shares: 2012 - 1,034,674,238 2011 - 1,019,287,274	(114,020)		(110,963)
Accumulated other comprehensive income/(loss)	(21,115)		(21,885)
Total IBM stockholders' equity	20,701		20,138
Noncontrolling interests	82		97
Total equity	20,783		20,236	[1]
Total liabilities and equity	$ 115,347	[1]	$ 116,433

[1] Amounts may not add due to rounding.