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		4,518		4,518				4,518
Other comprehensive income/(loss)		1,002				1,002		1,002
Total comprehensive income/(loss)		5,520						5,520
Cash dividends paid - common stock		(2,590)		(2,590)				(2,590)
Common stock issued under employee plans (Shares - 2,945,036 and 2,867,128 for the six months ended June 30, 2017 and 2016 respectively)		321	321					321
Purchases (Shares - 920,968 and 769,837) and sales (Shares - 347,939 and 323,578) of treasury stock under employee plans - net, for the six months ended June 30, 2017 and 2016 respectively		(56)		16	(71)			(56)
Other treasury shares purchased, not retired (Shares - 16,299,114 and 12,305,377 for the six months ended June 30, 2017 and 2016 respectively)		(1,709)			(1,709)			(1,709)
Changes in other equity		(16)	(18)	2				(16)
Changes in noncontrolling interests							(6)	(6)
Balance at the End of the Period at Jun. 30, 2016		15,733	53,565	148,071	(157,298)	(28,604)	156	15,889
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		4,082		4,082				4,082
Other comprehensive income/(loss)		1,208				1,208		1,208
Total comprehensive income/(loss)		5,290						5,290
Cash dividends paid - common stock		(2,724)		(2,724)				(2,724)
Common stock issued under employee plans (Shares - 2,945,036 and 2,867,128 for the six months ended June 30, 2017 and 2016 respectively)		300	300					300
Purchases (Shares - 920,968 and 769,837) and sales (Shares - 347,939 and 323,578) of treasury stock under employee plans - net, for the six months ended June 30, 2017 and 2016 respectively		(88)		15	(103)			(88)
Other treasury shares purchased, not retired (Shares - 16,299,114 and 12,305,377 for the six months ended June 30, 2017 and 2016 respectively)		(2,708)			(2,708)			(2,708)
Changes in noncontrolling interests							(21)	(21)
Balance at the End of the Period at Jun. 30, 2017		$ 18,419	$ 54,235	$ 154,234	$ (161,860)	$ (28,189)	$ 125	$ 18,544

[1] Reflects the adoption of the FASB guidance on intra-entity transfers of assets in the first-quarter 2017.