Retirement-Related Benefits: (Tables)

9 Months Ended

Sep. 30, 2012

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block

Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings

					Yr. to Yr.
(Dollars in millions)					Percent
For the three months ended September 30:	2012		2011		Change
Retirement-related plans — cost
Defined benefit and contribution pension plans — cost	$	612	$	357	71.3	%
Nonpension postretirement plans — cost	86		87		(1.6	)
Total	$	698	$	444	57.0	%

					Yr. to Yr.
(Dollars in millions)					Percent
For the nine months ended September 30:	2012		2011		Change
Retirement-related plans — cost
Defined benefit and contribution pension plans — cost	$	1,602	$	1,159	38.3	%
Nonpension postretirement plans — cost	260		261		(0.4	)
Total	$	1,862	$	1,419	31.2	%

Defined Benefit Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block

Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings

(Dollars in millions)	U.S. Plans						Non-U.S. Plans
For the three months ended September 30:	2012			2011			2012			2011
Service cost	$	—		$	—		$	109		$	128
Interest cost	549			614			439			467
Expected return on plan assets	(1,011		)	(1,011		)	(570		)	(641		)
Amortization of prior service costs/(credits)	2			2			(39		)	(41		)
Recognized actuarial losses	333			205			255			240
Curtailments and settlements	—			—			0			0
Multi-employer plans/other costs	—			—			188		*	21
Total net periodic pension (income)/cost of defined benefit plans	(127		)	(190		)	381			173
Cost of defined contribution plans	209			218			148			156
Total defined benefit and contribution plans cost recognized in the Consolidated Statement of Earnings	$	82		$	28		$	530		$	329

*Includes a $162 million charge related to litigation involving one of IBM UK’s defined benefit plans. See Note 12, “Contingencies,” and Note 14, “Subsequent Events,” for additional information.

(Dollars in millions)	U.S. Plans						Non-U.S. Plans
For the nine months ended September 30:	2012			2011			2012			2011
Service cost	$	—		$	—		$	332		$	384
Interest cost	1,647			1,842			1,332			1,391
Expected return on plan assets	(3,033		)	(3,032		)	(1,723		)	(1,904		)
Amortization of prior service costs/(credits)	7			7			(116		)	(121		)
Recognized actuarial losses	998			614			770			727
Curtailments and settlements	—			—			1			1
Multi-employer plan/other costs	—			—			234		*	94
Total net periodic pension (income)/cost of defined benefit plans	(381		)	(569		)	831			572
Cost of defined contribution plans	686			698			467			458
Total defined benefit and contribution plans cost recognized in the Consolidated Statement of Earnings	$	305		$	129		$	1,297		$	1,030

*Includes a $162 million charge related to litigation involving one of IBM UK’s defined benefit plans. See Note 12, “Contingencies,” and Note 14, “Subsequent Events,” for additional information.

Nonpension Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block

Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings

(Dollars in millions)	U.S. Plan				Non-U.S. Plans
For the three months ended September 30:	2012		2011		2012			2011
Service cost	$	9	$	9	$	2		$	3
Interest cost	50		59		16			17
Expected return on plan assets	—		—		(2		)	(3		)
Amortization of prior service costs/(credits)	—		—		(1		)	(1		)
Recognized actuarial losses	8		—		4			4
Total nonpension postretirement plan cost recognized in Consolidated Statement of Earnings	$	67	$	68	$	19		$	20

(Dollars in millions)	U.S. Plan				Non-U.S. Plans
For the nine months ended September 30:	2012		2011		2012			2011
Service cost	$	28	$	25	$	7		$	8
Interest cost	150		177		48			51
Expected return on plan assets	—		—		(7		)	(8		)
Amortization of prior service credits	—		—		(3		)	(3		)
Recognized actuarial losses	24		—		13			11
Total nonpension postretirement plan cost recognized in Consolidated Statement of Earnings	$	201	$	202	$	58		$	59