Intangible Assets Including Goodwill (Tables)

12 Months Ended

Dec. 31, 2022

Intangible Assets Including Goodwill

Intangible asset balances by major asset class

($ in millions)
	Gross Carrying		Accumulated		Net Carrying
At December 31, 2022:	Amount		Amortization		Amount		*
Intangible asset class
Capitalized software	$	1,650	$	(705)	$	945
Client relationships		8,559		(2,951)		5,608
Completed technology		5,220		(2,045)		3,175
Patents/trademarks		2,140		(688)		1,452
Other**		19		(15)		4
Total	$	17,588	$	(6,404)	$	11,184

* Includes a decrease in net intangible asset balance of $198 million due to foreign currency translation.

** Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.

($ in millions)
	Gross Carrying		Accumulated		Net Carrying
At December 31, 2021:	Amount		Amortization		Amount		*
Intangible asset class
Capitalized software	$	1,696	$	(751)	$	945
Client relationships		9,021		(2,889)		6,132
Completed technology		6,074		(2,259)		3,815
Patents/trademarks		2,196		(586)		1,610
Other**		44		(35)		9
Total	$	19,031	$	(6,520)	$	12,511

* Includes a decrease in net intangible asset balance of $221 million due to foreign currency translation.

** Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.

Intangible assets, future amortization expense

	Capitalized		Acquired
($ in millions)	Software		Intangibles		Total
2023	$	514	$	1,571	$	2,085
2024		328		1,554		1,881
2025		103		1,535		1,639
2026		0		1,512		1,512
2027		—		1,493		1,493
Thereafter		—		2,574		2,574

Changes in goodwill balances by reportable segment

($ in millions)
									Foreign
									Currency
					Purchase				Translation
	Balance at		Goodwill		Price				and Other			Balance at
Segment	January 1, 2022		Additions		Adjustments		Divestitures		Adjustments		*	December 31, 2022
Software	$	43,966	$	568	$	(118)	$	—	$	(760)		$	43,657
Consulting		6,797		1,366		(42)		—		(192)			7,928
Infrastructure		4,396		—		—		(1)		(32)			4,363
Other**		484		—		—		(484)		—			—
Total	$	55,643	$	1,934	$	(159)	$	(485)	$	(984)		$	55,949

* Primarily driven by foreign currency translation.

** The company derecognized $484 million of goodwill related to the divestiture of its healthcare software assets. Refer to note F, “Acquisitions & Divestitures,” for additional information.

($ in millions)
									Foreign
									Currency
					Purchase				Translation
	Balance at		Goodwill		Price				and Other			Balance at
Segment	January 1, 2021		Additions		Adjustments		Divestitures		Adjustments		*	December 31, 2021
Software**	$	42,665	$	1,836	$	23	$	(13)	$	(545)		$	43,966
Consulting		6,145		713		(21)		—		(40)			6,797
Infrastructure		4,436		—		0		—		(39)			4,396
Other**		520		—		-		(37)		1			484
Total	$	53,765	$	2,549	$	2	$	(50)	$	(623)		$	55,643

* Primarily driven by foreign currency translation.

** Recast to conform to 2022 presentation.