CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $) In Millions, unless otherwise specified		Total		Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Noncontrolling Interests	Comprehensive Income/(Loss)
Equity - at Dec. 31, 2010		$ 23,172		$ 23,046	$ 45,418	$ 92,532	$ (96,161)	$ (18,743)	$ 126
Net income plus other comprehensive income/(loss)
Net income		2,863		2,863		2,863				2,863
Other comprehensive income/(loss)		624	[1]	624				624		624
Total comprehensive income		3,487		3,487						3,487
Cash dividends declared - common stock		(795)		(795)		(795)
Common stock issued under employee plans (shares - 5,688,794 and 7,388,468 for the three months ended March 31, 2012 and 2011, respectively)		784		784	784
Purchases (shares - 864,073 and 528,947) and sales (shares - 1,021,123 and 1,813,043) of treasury stock under employee plans - net, for the three months ended March 31, 2012 and 2011, respectively		93		93		(9)	102
Other treasury shares purchased, not retired (shares - 15,544,014 and 25,465,909 for the three months ended March 31, 2012 and 2011, respectively)		(4,019)		(4,019)			(4,019)
Changes in other equity		75		75	75
Changes in noncontrolling interests		(22)							(22)
Equity - at Mar. 31, 2011		22,776		22,671	46,278	94,590	(100,078)	(18,119)	104
Equity - at Dec. 31, 2011		20,236	[1]	20,138	48,129	104,857	(110,963)	(21,885)	97
Net income plus other comprehensive income/(loss)
Net income		3,066	[1]	3,066		3,066				3,066
Other comprehensive income/(loss)		770	[1]	770				770		770
Total comprehensive income	[1]	3,837		3,837						3,837
Cash dividends declared - common stock		(870)		(870)		(870)
Common stock issued under employee plans (shares - 5,688,794 and 7,388,468 for the three months ended March 31, 2012 and 2011, respectively)		495		495	495
Purchases (shares - 864,073 and 528,947) and sales (shares - 1,021,123 and 1,813,043) of treasury stock under employee plans - net, for the three months ended March 31, 2012 and 2011, respectively		(72)		(72)		(18)	(54)
Other treasury shares purchased, not retired (shares - 15,544,014 and 25,465,909 for the three months ended March 31, 2012 and 2011, respectively)		(3,003)		(3,003)			(3,003)
Changes in other equity		176		176	176
Changes in noncontrolling interests		(15)							(15)
Equity - at Mar. 31, 2012		$ 20,783		$ 20,701	$ 48,800	$ 107,036	$ (114,020)	$ (21,115)	$ 82

[1] Amounts may not add due to rounding.