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Segments (Segment Table) (Details 1)
$ in Millions
12 Months Ended
Dec. 31, 2015
USD ($)
BusinessSegment
Dec. 31, 2014
USD ($)
Dec. 31, 2013
USD ($)
Segment Information      
Revenue $ 81,741 $ 92,793 $ 98,367
Pre-tax income from continuing operations $ 15,945 19,986 20,244
Number of business segments | BusinessSegment 5    
Number of business segments to which assets are assigned when ownership is shared between several segments | BusinessSegment 1    
Total Segments      
Segment Information      
Revenue $ 81,535 92,418 97,889
Cognitive Solutions      
Segment Information      
Revenue 17,841 19,689 19,887
Global Business Services      
Segment Information      
Revenue 17,166 19,512 21,210
Technology Services & Cloud Platforms      
Segment Information      
Revenue 35,142 38,889 39,139
Systems      
Segment Information      
Revenue 9,547 12,294 15,630
Global Financing      
Segment Information      
Revenue 1,840 2,034 2,022
Business Segments      
Segment Information      
Revenue 88,361 99,512 104,830
Pre-tax income from continuing operations 19,602 22,219 23,690
Business Segments | Total Segments      
Segment Information      
Revenue 88,361 99,512 104,830
Pre-tax income from continuing operations $ 19,602 $ 22,219 $ 23,690
Revenue year-to-year change (as a percent) (11.20%) (5.10%)  
Pre-tax income year-to-year change (as a percent) (11.80%) (6.20%)  
Pre-tax income margin (as a percent) 22.20% 22.30% 22.60%
Business Segments | Cognitive Solutions      
Segment Information      
Revenue $ 20,055 $ 21,906 $ 21,919
Pre-tax income from continuing operations $ 7,245 $ 8,215 $ 8,663
Revenue year-to-year change (as a percent) (8.40%) (0.10%)  
Pre-tax income year-to-year change (as a percent) (11.80%) (5.20%)  
Pre-tax income margin (as a percent) 36.10% 37.50% 39.50%
Business Segments | Global Business Services      
Segment Information      
Revenue $ 17,664 $ 20,055 $ 21,924
Pre-tax income from continuing operations $ 2,602 $ 3,347 $ 3,447
Revenue year-to-year change (as a percent) (11.90%) (8.50%)  
Pre-tax income year-to-year change (as a percent) (22.30%) (2.90%)  
Pre-tax income margin (as a percent) 14.70% 16.70% 15.70%
Business Segments | Technology Services & Cloud Platforms      
Segment Information      
Revenue $ 35,840 $ 39,729 $ 40,104
Pre-tax income from continuing operations $ 5,669 $ 7,084 $ 7,645
Revenue year-to-year change (as a percent) (9.80%) (0.90%)  
Pre-tax income year-to-year change (as a percent) (20.00%) (7.30%)  
Pre-tax income margin (as a percent) 15.80% 17.80% 19.10%
Business Segments | Systems      
Segment Information      
Revenue $ 10,325 $ 13,300 $ 16,579
Pre-tax income from continuing operations $ 1,722 $ 1,384 $ 1,764
Revenue year-to-year change (as a percent) (22.40%) (19.80%)  
Pre-tax income year-to-year change (as a percent) 24.40% (21.50%)  
Pre-tax income margin (as a percent) 16.70% 10.40% 10.60%
Business Segments | Global Financing      
Segment Information      
Revenue $ 4,477 $ 4,522 $ 4,304
Pre-tax income from continuing operations $ 2,364 $ 2,189 $ 2,171
Revenue year-to-year change (as a percent) (1.00%) 5.10%  
Pre-tax income year-to-year change (as a percent) 8.00% 0.80%  
Pre-tax income margin (as a percent) 52.80% 48.40% 50.40%
Internal transactions      
Segment Information      
Revenue $ (6,826) $ (7,093) $ (6,941)
Pre-tax income from continuing operations (1,791) (1,872) (1,483)
Internal transactions | Total Segments      
Segment Information      
Revenue (6,826) (7,093) (6,941)
Internal transactions | Cognitive Solutions      
Segment Information      
Revenue (2,215) (2,216) (2,032)
Internal transactions | Global Business Services      
Segment Information      
Revenue (499) (543) (714)
Internal transactions | Technology Services & Cloud Platforms      
Segment Information      
Revenue (698) (840) (965)
Internal transactions | Systems      
Segment Information      
Revenue (778) (1,006) (949)
Internal transactions | Global Financing      
Segment Information      
Revenue $ (2,637) $ (2,488) $ (2,282)