CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 10,915	$ 7,826
Marketable securities	600	701
Notes and accounts receivable - trade (net of allowances of $296 in 2017 and $290 in 2016)	8,150	9,182
Short-term financing receivables (net of allowances of $270 in 2017 and $337 in 2016)	18,050	19,006
Other accounts receivable (net of allowances of $39 in 2017 and $48 in 2016)	926	1,057
Inventories, at lower of average cost or market:
Finished goods	430	358
Work in process and raw materials	1,281	1,195
Total inventories	1,711	1,553
Prepaid expenses and other current assets	4,389	4,564
Total current assets	44,742	43,888
Property, plant and equipment	31,937	30,133
Less: Accumulated depreciation	20,880	19,303
Property, plant and equipment - net	11,057	10,830
Long-term financing receivables (net of allowances of $84 in 2017 and $101 in 2016)	8,459	9,021
Prepaid pension assets	4,521	3,034
Deferred taxes	7,289	5,224
Goodwill	36,782	36,199
Intangible assets - net	3,981	4,688
Investments and sundry assets	4,806	4,585
Total assets	121,636	117,470
Current liabilities:
Taxes	3,038	3,235
Short-term debt	4,299	7,513
Accounts payable	5,442	6,209
Compensation and benefits	3,918	3,577
Deferred income	10,649	11,035
Other accrued expenses and liabilities	4,352	4,705
Total current liabilities	31,697	36,275
Long-term debt	41,327	34,655
Retirement and nonpension postretirement benefit obligations	17,554	17,070
Deferred income	3,579	3,600
Other liabilities	7,723	7,477
Total liabilities	101,879	99,078
IBM stockholders' equity:
Common stock, par value $0.20 per share, and additional paid-in capital; Shares authorized: 4,687,500,000 Shares issued: 2017 - 2,228,489,401; 2016 - 2,225,116,815	54,395	53,935
Retained earnings	155,565	152,759
Treasury stock - at cost Shares: 2017 - 1,302,698,023; 2016 - 1,279,249,412	(162,812)	(159,050)
Accumulated other comprehensive income/(loss)	(27,521)	(29,398)
Total IBM stockholders' equity	19,627	18,246
Noncontrolling interests	130	146
Total equity	19,757	18,392
Total liabilities and equity	$ 121,636	$ 117,470

Current portion of the amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.

No definition available.

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Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).