CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $) In Millions, unless otherwise specified	Total	Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non-Controlling Interests
Equity - at Dec. 31, 2011	$ 20,236	$ 20,138	$ 48,129	$ 104,857	$ (110,963)	$ (21,885)	$ 97
Net income plus other comprehensive income/(loss)
Net income	10,771	10,771		10,771
Other comprehensive income/(loss)	1,165	1,165				1,165
Total comprehensive income/(loss)	11,936	11,936
Cash dividends declared - common stock	(2,816)	(2,816)		(2,816)
Common stock issued under employee plan (Shares - 8,258,027 and 12,322,115 for the nine months ended September 30,2013 and 2012, respectively)	1,149	1,149	1,149
Purchases ( (Shares - 1,419,498 and 2,092,008) and sales ( Shares - 1,574,179 and 2,358,099) of the treasury stock under employee plans - net, for the nine months ended September 30, 2013 and 2012, respectively)	(185)	(185)		(40)	(145)
Other treasury shares purchased, not retire (Shares - 39,926,001 and 45,838,313 for the nine months ended September 30, 2013 and 2012, respectively)	(9,007)	(9,007)			(9,007)
Changes in other equity	324	324	324
Changes in noncontrolling interests	29						29
Equity - at Sep. 30, 2012	21,666	21,541	49,603	112,773	(120,115)	(20,720)	126
Equity - at Dec. 31, 2012	18,984	18,860	50,110	117,641	(123,131)	(25,759)	124
Net income plus other comprehensive income/(loss)
Net income	10,299	10,299		10,299
Other comprehensive income/(loss)	788	788				788
Total comprehensive income/(loss)	11,087	11,087
Cash dividends declared - common stock	(3,033)	(3,033)		(3,033)
Common stock issued under employee plan (Shares - 8,258,027 and 12,322,115 for the nine months ended September 30,2013 and 2012, respectively)	930	930	930
Purchases ( (Shares - 1,419,498 and 2,092,008) and sales ( Shares - 1,574,179 and 2,358,099) of the treasury stock under employee plans - net, for the nine months ended September 30, 2013 and 2012, respectively)	(127)	(127)		(22)	(106)
Other treasury shares purchased, not retire (Shares - 39,926,001 and 45,838,313 for the nine months ended September 30, 2013 and 2012, respectively)	(8,003)	(8,003)			(8,003)
Changes in other equity	164	164	164
Changes in noncontrolling interests	7						7
Equity - at Sep. 30, 2013	$ 20,008	$ 19,877	$ 51,203	$ 124,885	$ (131,240)	$ (24,971)	$ 131