XML 112 R80.htm IDEA: XBRL DOCUMENT v3.19.3
Retirement-Related Benefits - Cost of Pension Plans (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Dec. 31, 2018
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   $ 459 $ 705 $ 1,337 $ 2,152
U.S.          
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   115 292 333 876
U.S. | Pension Plans          
Cost/(Income) of Pension Plans          
Interest cost   $ 470 $ 430 $ 1,411 $ 1,289
Interest cost - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets   $ (650) $ (675) $ (1,949) $ (2,026)
Expected return on plan assets - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)   $ 4 $ 4 $ 12 $ 12
Amortization of prior service costs/(credits) - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses   $ 140 $ 381 $ 419 $ 1,144
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   $ (36) $ 140 $ (107) $ 419
Cost of defined contribution plans   151 152 440 457
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   242   725  
Non-U.S.          
Cost/(Income) of Pension Plans          
Total defined benefit and contribution pension plans cost recognized in the Consolidated Statement of Earnings   344 413 1,004 1,276
Non-U.S. | Pension Plans          
Cost/(Income) of Pension Plans          
Service cost   93 104 279 309
Interest cost   $ 202 $ 204 $ 616 $ 630
Interest cost - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets   $ (391) $ (330) $ (1,186) $ (1,017)
Expected return on plan assets - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)   $ (7) $ (20) $ (20) $ (62)
Amortization of prior service costs/(credits) - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses   $ 313 $ 346 $ 939 $ 1,057
Recognized actuarial losses - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements   $ 3 $ 2 $ 7 $ 7
Curtailments and settlements - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Multi-employer plans   $ 10 $ 9 $ 26 $ 29
Other costs   $ 11 $ 5 $ 22 $ 16
Other costs - income statement location   ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic (income)/cost recognized for defined benefit plans   $ 235 $ 318 $ 683 $ 969
Cost of defined contribution plans   $ 109 $ 95 $ 321 $ 306