RELATED PARTY TRANSACTIONS - Leases and Lease Guarantees (Details) - IBM $ in Millions	3 Months Ended	12 Months Ended
Jun. 30, 2022 USD ($) lease	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) lease
Related Party Transaction [Line Items]
Number of leases agreements with third parties	64	66	71
Lease liability guaranteed by IBM	$ 142	$ 160	$ 181

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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