CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $) In Millions, unless otherwise specified	Jun. 30, 2013		Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 9,558		$ 10,412
Marketable securities	799		717
Notes and accounts receivable - trade (net of allowances of $258 in 2013 and $255 in 2012)	10,277		10,667
Short-term financing receivables (net of allowances of $279 in 2013 and $288 in 2012)	16,661		18,038
Other accounts receivable (net of allowances of $25 in 2013 and $17 in 2012)	1,898		1,873
Inventories, at lower of average cost or market:
Finished goods	482		475
Work in process and raw materials	1,906		1,812
Total inventories	2,389	[1]	2,287
Deferred taxes	1,584		1,415
Prepaid expenses and other current assets	4,746		4,024
Total current assets	47,911	[1]	49,433
Property, plant and equipment	39,552		40,501
Less: Accumulated depreciation	26,196		26,505
Property, plant and equipment - net	13,356		13,996
Long-term financing receivables (net of allowances of $64 in 2013 and $66 in 2012)	11,828		12,812
Prepaid pension assets	922		945
Deferred taxes	4,150		3,973
Goodwill	28,846		29,247
Intangible assets - net	3,418		3,787
Investments and sundry assets	4,721		5,021
Total assets	115,153	[1]	119,213	[1]
Current liabilities:
Taxes	4,708		4,948
Short-term debt	7,830		9,181
Accounts payable	6,821		7,952
Compensation and benefits	4,223		4,745
Deferred income	12,241		11,952
Other accrued expenses and liabilities	5,214		4,847
Total current liabilities	41,037		43,625
Long-term debt	26,292		24,088
Retirement and nonpension postretirement benefit obligations	17,962		20,418
Deferred income	4,166		4,491
Other liabilities	7,812		7,607
Total liabilities	97,269		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 - 2,204,928,599 2012 - 2,197,561,159)	50,886		50,110
Retained earnings	121,883		117,641
Treasury stock - at cost Shares: (2013 - 1,109,502,777 2012 - 1,080,193,483)	(129,239)		(123,131)
Accumulated other comprehensive income/(loss)	(25,774)		(25,759)
Total IBM stockholders' equity	17,756		18,860	[1]
Noncontrolling interests	127		124
Total equity	17,883		18,984
Total liabilities and equity	$ 115,153	[1]	$ 119,213

[1] Amounts may not add due to rounding.