Name:	ibm_CapitalLeasesGuaranteedResidualValuesOfLeasedProperty
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The estimate of the lease property's economic value at the end of the lease term excluding any amounts guaranteed by either the lessee or a third-party.

No definition available.

Name:	ibm_CapitalLeasesUnguaranteedResidualValuesOfLeasedProperty
Namespace Prefix:	ibm_
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The estimate of the financing receivable's economic value at the end of the lease term that includes both the guaranteed and unguaranteed residual value.

No definition available.

Name:	ibm_FinancingReceivableGuaranteedAndUnguaranteedResidualAsset
Namespace Prefix:	ibm_
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Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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Name:	us-gaap_FinancingReceivableAllowanceForCreditLosses
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Amount of decrease from sale and reclassification to held-for-sale of financing receivable.

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Name:	us-gaap_FinancingReceivableSignificantSales
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Reflects the aggregate value of loans, trade receivables, securities and financial instruments that serve as collateral for obligations arising from a transfer of financial assets recorded as a secured borrowing.

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Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for loans and leases covered under loss sharing agreements.

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Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

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Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

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Name:	us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
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Amount, after allowance for credit loss, of financing receivable, classified as current. Includes, but is not limited to, notes and loan receivable.

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Amount, after allowance for credit loss, of financing receivable, classified as noncurrent.

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Amount, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement.

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Name:	us-gaap_NotesReceivableNet
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Amount, before valuation allowance, of accounts and financing receivables held for sale.

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Name:	us-gaap_ReceivablesHeldForSaleAmount
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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.