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)	Non-Controlling 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	10,365		10,365		10,365				10,365
Other comprehensive income/(loss)	645	[1]	645				645		645
Total comprehensive income/(loss)	11,010		11,010						11,010
Cash dividends declared - common stock	(2,593)		(2,593)		(2,593)
Common stock issued under employee plans (shares - 12,322,115 and 17,318,927 for the nine months ended September 30, 2012 and 2011, respectively)	1,900		1,900	1,900
Purchases (shares - 2,092,008 and 1,451,421) and sales (shares - 2,358,099 and 4,102,531) of treasury stock under employee plans - net, for the nine months ended September 30, 2012 and 2011, respectively	154		154		(38)	192
Other treasury shares purchased, not retired (shares - 45,838,313 and 69,345,414 for the nine months ended September 30, 2012 and 2011, respectively)	(11,465)		(11,465)			(11,465)
Changes in other equity	240		240	240
Changes in noncontrolling interests	(40)							(40)
Equity - at Sep. 30, 2011	22,378		22,291	47,558	100,266	(107,434)	(18,099)	87
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	10,771		10,771		10,771				10,771
Other comprehensive income/(loss)	1,165		1,165				1,165		1,165
Total comprehensive income/(loss)	11,936		11,936						11,936
Cash dividends declared - common stock	(2,816)		(2,816)		(2,816)
Common stock issued under employee plans (shares - 12,322,115 and 17,318,927 for the nine months ended September 30, 2012 and 2011, respectively)	1,149		1,149	1,149
Purchases (shares - 2,092,008 and 1,451,421) and sales (shares - 2,358,099 and 4,102,531) of treasury stock under employee plans - net, for the nine months ended September 30, 2012 and 2011, respectively	(185)		(185)		(40)	(145)
Other treasury shares purchased, not retired (shares - 45,838,313 and 69,345,414 for the nine months ended September 30, 2012 and 2011, respectively)	(9,007)		(9,007)			(9,007)
Changes in other equity	324		324	324
Changes in noncontrolling interests	29							29
Equity - at Sep. 30, 2012	$ 21,666	[1]	$ 21,541	$ 49,603	$ 112,773	$ (120,115)	$ (20,720)	$ 126

[1] Amounts may not add due to rounding.