CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($) $ in Millions	Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non-Controlling Interests	Total
Balance at the Beginning of the Period at Dec. 31, 2014	$ 11,868	$ 52,666	$ 137,793	$ (150,715)	$ (27,875)	$ 146	$ 12,014
Net income plus other comprehensive income/(loss)
Net income	8,727		8,727				8,727
Other comprehensive income/(loss)	(280)				(280)		(280)
Total comprehensive income/(loss)	8,448						8,448
Cash dividends paid - common stock	(3,636)		(3,636)				(3,636)
Common stock issued under employee plans (Shares - 3,370,992 and 4,349,552 for the nine months ended September 30, 2016 and 2015, respectively)	556	556					556
Purchases (Shares - 787,805 and 954,158) and sales (Shares - 336,480 and 484,817) of treasury stock under employee plans - net, for the nine months ended September 30, 2016 and 2015, respectively	(79)		14	(93)			(79)
Other treasury shares purchased, not retired (Shares - 17,793,841 and 24,293,844 for the nine months ended September 30, 2016 and 2015, respectively)	(3,861)			(3,861)			(3,861)
Changes in other equity	(2)	(2)					(2)
Changes in noncontrolling interests						11	11
Balance at the End of the Period at Sep. 30, 2015	13,294	53,220	142,898	(154,669)	(28,155)	157	13,450
Balance at the Beginning of the Period at Dec. 31, 2015	14,262	53,262	146,124	(155,518)	(29,607)	162	14,424
Net income plus other comprehensive income/(loss)
Net income	7,371		7,371				7,371
Other comprehensive income/(loss)	1,442				1,442		1,442
Total comprehensive income/(loss)	8,813						8,813
Cash dividends paid - common stock	(3,927)		(3,927)				(3,927)
Common stock issued under employee plans (Shares - 3,370,992 and 4,349,552 for the nine months ended September 30, 2016 and 2015, respectively)	513	513					513
Purchases (Shares - 787,805 and 954,158) and sales (Shares - 336,480 and 484,817) of treasury stock under employee plans - net, for the nine months ended September 30, 2016 and 2015, respectively	(56)		16	(72)			(56)
Other treasury shares purchased, not retired (Shares - 17,793,841 and 24,293,844 for the nine months ended September 30, 2016 and 2015, respectively)	(2,579)			(2,579)			(2,579)
Changes in other equity	(17)	(16)	0				(17)
Changes in noncontrolling interests						(12)	(12)
Balance at the End of the Period at Sep. 30, 2016	$ 17,010	$ 53,759	$ 149,585	$ (158,170)	$ (28,164)	$ 149	$ 17,159