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Retirement-Related Benefits - Cost of Pension Plans (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Dec. 31, 2018
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   $ 441 $ 709 $ 878 $ 1,447
U.S.          
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   103 281 218 584
U.S. | Pension Plans          
Cost/(Income) of Pension Plans          
Interest cost   $ 469 $ 429 $ 941 $ 859
Interest cost - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets   $ (650) $ (675) $ (1,300) $ (1,351)
Expected return on plan assets - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)   $ 4 $ 4 $ 8 $ 8
Amortization of prior service costs/(credits) - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses   $ 139 $ 378 $ 279 $ 763
Recognized actuarial losses - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Other costs - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic (income)/cost recognized for defined benefit plans   $ (37) $ 136 $ (71) $ 279
Cost of defined contribution plans   140 145 289 305
Average remaining life expectancy of inactive plan participants 18 years        
Decrease in recognized actuarial losses due to substantially all plan participants considered inactive as of 2019   240   480  
Non-U.S.          
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   339 428 661 863
Non-U.S. | Pension Plans          
Cost/(Income) of Pension Plans          
Service cost   93 101 185 205
Interest cost   $ 206 $ 211 $ 413 $ 426
Interest cost - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets   $ (396) $ (339) $ (795) $ (687)
Expected return on plan assets - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)   $ (7) $ (21) $ (13) $ (42)
Amortization of prior service costs/(credits) - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses   $ 312 $ 353 $ 626 $ 712
Recognized actuarial losses - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements   $ 3 $ 6 $ 4 $ 6
Curtailments and settlements - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Multi-employer plans   $ 8 $ 10 $ 17 $ 20
Other costs   $ 6 $ 4 $ 11 $ 11
Other costs - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic (income)/cost recognized for defined benefit plans   $ 225 $ 325 $ 449 $ 651
Cost of defined contribution plans   $ 114 $ 103 $ 212 $ 211