Name:	ibm_DebtCovenantLimitBasedOnNetTangibleAssets
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Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

A default of at least this amount on other indebtedness would trigger a default on the credit facility.

No definition available.

Name:	ibm_DefaultProvisionOnCreditFacility
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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Ratio of interest expense calculated by consolidated adjusted cash flow to Consolidated net interest expense. It should not be less than the specified ratio as defined in debt covenant.

No definition available.

Name:	ibm_NetInterestExpenseRatio
Namespace Prefix:	ibm_
Data Type:	xbrli:pureItemType
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Carrying value as of the balance sheet date of short-term borrowings using unsecured obligations issued by banks, corporations and other borrowers to investors. The maturities of these money market securities generally do not exceed 270 days.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a)(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.13(2))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 16
-Article 7

Name:	us-gaap_CommercialPaper
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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Amount of short-term debt and current maturity of long-term debt and capital lease obligations due within one year or the normal operating cycle, if longer.

Name:	us-gaap_DebtCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- References

No definition available.

Name:	us-gaap_DebtDisclosureAbstract
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Data Type:	xbrli:stringItemType
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Period Type:	duration

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

No definition available.

Name:	us-gaap_DebtInstrumentLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

Amount of long-term debt, after unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

Name:	us-gaap_LongTermDebtCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.16)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a)(1))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Name:	us-gaap_ShortTermBankLoansAndNotesPayable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Weighted average interest rate of short-term debt outstanding.