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Retirement-Related Benefits - Cost of Pension Plans (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Cost/(Income) of Pension Plans        
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement $ 653 $ 596 $ 1,325 $ 1,179
U.S. | Pension Plans        
Cost/(Income) of Pension Plans        
Interest cost $ 277 $ 375 $ 555 $ 750
Interest cost - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Expected return on plan assets $ (451) $ (542) $ (901) $ (1,084)
Expected return on plan assets - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Amortization of prior service costs/(credits) $ 4 $ 4 $ 8 $ 8
Amortization of prior service costs/(credits) - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Recognized actuarial losses $ 249 $ 207 $ 498 $ 415
Recognized actuarial losses - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Curtailments and settlements - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Other costs/(credits) - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Total net periodic pension / nonpension (income)/cost of defined benefit plans $ 80 $ 44 $ 160 $ 89
Cost of defined contribution plans 151 154 302 309
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement 231 198 462 398
Non-U.S. | Pension Plans        
Cost/(Income) of Pension Plans        
Service cost 95 95 187 190
Interest cost $ 112 $ 137 $ 223 $ 266
Interest cost - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Expected return on plan assets $ (291) $ (311) $ (581) $ (620)
Expected return on plan assets - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Amortization of prior service costs/(credits) $ (4) $ (5) $ (6) $ (9)
Amortization of prior service costs/(credits) - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Recognized actuarial losses $ 370 $ 340 $ 745 $ 682
Recognized actuarial losses - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Curtailments and settlements $ 16 $ 13 $ 34 $ 21
Curtailments and settlements - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Multi-employer plans $ 7 $ 7 $ 15 $ 14
Other costs/(credits) $ 3 $ 9 $ 15 $ 14
Other costs/(credits) - income statement location ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember ibm:OtherIncomeExpenseMember
Total net periodic pension / nonpension (income)/cost of defined benefit plans $ 308 $ 284 $ 630 $ 559
Cost of defined contribution plans 114 113 234 223
Total defined benefit and contribution pension plans cost recognized in the Consolidated Income Statement $ 422 $ 397 $ 864 $ 782