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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, 2017 $ 17,594 $ 54,566 $ 153,126 $ (163,507) $ (26,592) $ 131 $ 17,725
Equity              
Cumulative effect of change in accounting principle | Accounting Standards Update 2014-09, Revenue from Contracts with Customers 524   524       524
Cumulative effect of change in accounting principle | Accounting Standards Updates 2016-01 (Financial Instruments), 2017-12 (Hedging) and 2018-02 (Stranded Tax Effects)     2,422   (2,422)    
Net income plus other comprehensive income/(loss):              
Net income 4,083   4,083       4,083
Other comprehensive income/(loss) 724       724   724
Total comprehensive income/(loss) 4,807           4,807
Cash dividends paid - common stock (2,819)   (2,819)       (2,819)
Common stock issued under employee plans 261 261         261
Purchases and sales of treasury stock under employee plans - net (86)   12 (98)     (86)
Other treasury shares purchased, not retired (1,761)     (1,761)     (1,761)
Changes in noncontrolling interests           (3) (3)
Balance at the End of the Period at Jun. 30, 2018 18,520 54,827 157,349 (165,366) (28,290) 128 18,648
Balance at the Beginning of the Period at Dec. 31, 2017 17,594 54,566 153,126 (163,507) (26,592) 131 17,725
Balance at the End of the Period at Dec. 31, 2018 16,796 55,151 159,206 (168,071) (29,490) 134 16,929
Balance at the Beginning of the Period at Mar. 31, 2018 18,166 54,712 156,371 (164,334) (28,583) 124 18,290
Net income plus other comprehensive income/(loss):              
Net income 2,404   2,404       2,404
Other comprehensive income/(loss) 294       294   294
Total comprehensive income/(loss) 2,697           2,697
Cash dividends paid - common stock (1,437)   (1,437)       (1,437)
Common stock issued under employee plans 115 115         115
Purchases and sales of treasury stock under employee plans - net (41)   10 (51)     (41)
Other treasury shares purchased, not retired (980)     (980)     (980)
Changes in noncontrolling interests           3 3
Balance at the End of the Period at Jun. 30, 2018 18,520 54,827 157,349 (165,366) (28,290) 128 18,648
Balance at the Beginning of the Period at Dec. 31, 2018 16,796 55,151 159,206 (168,071) (29,490) 134 16,929
Net income plus other comprehensive income/(loss):              
Net income 4,089   4,089       4,089
Other comprehensive income/(loss) 649       649   649
Total comprehensive income/(loss) 4,738           4,738
Cash dividends paid - common stock (2,833)   (2,833)       (2,833)
Common stock issued under employee plans 254 254         254
Purchases and sales of treasury stock under employee plans - net (88)   11 (99)     (88)
Other treasury shares purchased, not retired (1,216)     (1,216)     (1,216)
Changes in other equity (5)   (5)       (5)
Changes in noncontrolling interests           (3) (3)
Balance at the End of the Period at Jun. 30, 2019 17,645 55,404 160,467 (169,385) (28,841) 131 17,776
Balance at the Beginning of the Period at Mar. 31, 2019 16,481 55,287 159,396 (169,021) (29,182) 126 16,607
Net income plus other comprehensive income/(loss):              
Net income 2,498   2,498       2,498
Other comprehensive income/(loss) 340       340   340
Total comprehensive income/(loss) 2,839           2,839
Cash dividends paid - common stock (1,435)   (1,435)       (1,435)
Common stock issued under employee plans 117 117         117
Purchases and sales of treasury stock under employee plans - net (40)   9 (49)     (40)
Other treasury shares purchased, not retired (316)     (316)     (316)
Changes in noncontrolling interests           5 5
Balance at the End of the Period at Jun. 30, 2019 $ 17,645 $ 55,404 $ 160,467 $ (169,385) $ (28,841) $ 131 $ 17,776