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Retirement-Related Benefits - Cost of Pension Plans (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Cost/(Income) of Pension Plans        
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement $ 610 $ 459 $ 1,789 $ 1,337
U.S. | Pension Plans        
Cost/(Income) of Pension Plans        
Interest cost $ 375 $ 470 $ 1,126 $ 1,411
Interest cost - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets $ (542) $ (650) $ (1,627) $ (1,949)
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 $ 207 $ 140 $ 622 $ 419
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 pension / nonpension (income)/cost of defined benefit plans $ 44 $ (36) $ 133 $ (107)
Cost of defined contribution plans 148 151 457 440
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement 192 115 590 333
Non-U.S. | Pension Plans        
Cost/(Income) of Pension Plans        
Service cost 99 93 289 279
Interest cost $ 142 $ 202 $ 408 $ 616
Interest cost - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets $ (323) $ (391) $ (943) $ (1,186)
Expected return on plan assets - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits) $ (5) $ (7) $ (14) $ (20)
Amortization of prior service costs/(credits) - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses $ 360 $ 313 $ 1,041 $ 939
Recognized actuarial losses - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements $ 21 $ 3 $ 42 $ 7
Curtailments and settlements - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Multi-employer plans $ 7 $ 10 $ 22 $ 26
Other costs/(credits) $ 6 $ 11 $ 20 $ 22
Other costs - income statement location ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic pension / nonpension (income)/cost of defined benefit plans $ 307 $ 235 $ 865 $ 683
Cost of defined contribution plans 111 109 334 321
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement $ 418 $ 344 $ 1,200 $ 1,004