CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Mar. 31, 2013		Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 10,585		$ 10,412
Marketable securities	1,407		717
Notes and accounts receivable - trade (net of allowances of $263 in 2013 and $255 in 2012)	10,084		10,667
Short-term financing receivables (net of allowances of $273 in 2013 and $288 in 2012)	16,141		18,038
Other accounts receivable (net of allowances of $20 in 2013 and $17 in 2012)	1,971		1,873
Inventories, at lower of average cost or market:
Finished goods	519		475
Work in process and raw materials	1,902		1,812
Total inventories	2,421		2,287
Deferred taxes	1,592		1,415
Prepaid expenses and other current assets	4,747		4,024
Total current assets	48,949	[1]	49,433
Property, plant and equipment	40,056		40,501
Less: Accumulated depreciation	26,459		26,505
Property, plant and equipment - net	13,597		13,996
Long-term financing receivables (net of allowances of $64 in 2013 and $66 in 2012)	11,946		12,812
Prepaid pension assets	903		945
Deferred taxes	4,227		3,973
Goodwill	29,025		29,247
Intangible assets - net	3,601		3,787
Investments and sundry assets	5,011		5,021
Total assets	117,258	[1]	119,213	[1]
Current liabilities:
Taxes	4,678		4,948
Short-term debt	8,725		9,181
Accounts payable	7,203		7,952
Compensation and benefits	3,964		4,745
Deferred income	12,971		11,952
Other accrued expenses and liabilities	4,583		4,847
Total current liabilities	42,122	[1]	43,625
Long-term debt	24,672		24,088
Retirement and nonpension postretirement benefit obligations	19,069		20,418
Deferred income	4,409		4,491
Other liabilities	7,771		7,607
Total liabilities	98,044	[1]	100,229
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital Shares authorized: 4,687,500,000 Shares issued: (2013 - 2,201,287,322; 2012 - 2,197,561,159)	50,522		50,110
Retained earnings	119,713		117,641
Treasury stock - at cost (Shares: 2013 - 1,092,492,926; 2012 - 1,080,193,483)	(125,677)		(123,131)
Accumulated other comprehensive income/(loss)	(25,466)		(25,759)
Total IBM stockholders' equity	19,092		18,860	[1]
Noncontrolling interests	122		124
Total equity	19,214		18,984
Total liabilities and equity	$ 117,258		$ 119,213

[1] Amounts may not add due to rounding.