Name:	ibm_AcquisitionRelatedCharges
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Income and charges excluded from operating earnings and segment pre-tax income including: defined benefit plan and other postretirement benefit plan interest cost, expected return on plan assets, amortized actuarial gains/losses, the impacts of any plan curtailments/settlements, multi-employer pension costs and insolvency insurance costs.

No definition available.

Name:	ibm_NonoperatingRetirementRelatedCosts
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

This element represents amounts arising from certain divestitures, indirect infrastructure reductions, miscellaneous tax items and corporate expense pool items which are all recorded in net income but are not allocated to the segments.

No definition available.

Name:	ibm_OtherUnallocatedPretaxIncome
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The aggregate expense charged against earnings to allocate the cost of acquired intangible assets. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.

No definition available.

Name:	us-gaap_AmortizationOfAcquiredIntangibleAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Article 5