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, 2015		$ 14,262	$ 53,262	$ 146,124	$ (155,518)	$ (29,607)	$ 162	$ 14,424
Equity
Net income		2,014		2,014				2,014
Other comprehensive income/(loss)		608				608		608
Total comprehensive income/(loss)		2,622						2,622
Cash dividends paid - common stock		(1,250)		(1,250)				(1,250)
Common stock issued under employee plans (Shares - 1,059,160 and 1,049,083 for the three months ended March31, 2017 and 2016 respectively)		185	185					185
Purchases (Shares - 289,364 and 216,803) and sales (Shares - 43,179 and 40,129) of treasury stock under employee plans - net, for the three months ended March 31, 2017 and 2016 respectively		(22)		0	(22)			(22)
Other treasury shares purchased, not retired (Shares - 7,183,494 and 6,639,282 for the three months ended March 31, 2017 and 2016 respectively)		(863)			(863)			(863)
Changes in other equity		(9)	(9)					(9)
Changes in noncontrolling interests							(14)	(14)
Balance at the End of the Period at Mar. 31, 2016		14,925	53,439	146,888	(156,404)	(28,998)	147	15,072
Balance at the Beginning of the Period at Dec. 31, 2016		18,246	53,935	152,759	(159,050)	(29,398)	146	18,392
Equity
Cumulative effect of change in accounting principle	[1]	102		102				102
Net income		1,750		1,750				1,750
Other comprehensive income/(loss)		688				688		688
Total comprehensive income/(loss)		2,438						2,438
Cash dividends paid - common stock		(1,321)		(1,321)				(1,321)
Common stock issued under employee plans (Shares - 1,059,160 and 1,049,083 for the three months ended March31, 2017 and 2016 respectively)		169	169					169
Purchases (Shares - 289,364 and 216,803) and sales (Shares - 43,179 and 40,129) of treasury stock under employee plans - net, for the three months ended March 31, 2017 and 2016 respectively		(44)		1	(45)			(44)
Other treasury shares purchased, not retired (Shares - 7,183,494 and 6,639,282 for the three months ended March 31, 2017 and 2016 respectively)		(1,264)			(1,264)			(1,264)
Changes in noncontrolling interests							(25)	(25)
Balance at the End of the Period at Mar. 31, 2017		$ 18,327	$ 54,104	$ 153,292	$ (160,359)	$ (28,710)	$ 121	$ 18,448

[1] Reflects the adoption of the FASB guidance on intra-entity transfers of assets.