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Equity Activity (Tables)
 12 Months Ended
Dec. 31, 2023
Stockholders' Equity Note [Abstract]  
Reclassifications and taxes related to items of other comprehensive income
($ in millions)
For the year ended December 31, 2023:Before Tax
Amount		Tax (Expense)/
Benefit		Net of Tax
Amount
Other comprehensive income/(loss)   
Foreign currency translation adjustments$3 $100 $103 
Net changes related to available-for-sale securities
Unrealized gains/(losses) arising during the period$0 $0 $0 
Reclassification of (gains)/losses to other (income) and expense— — — 
Total net changes related to available-for-sale securities$0 $0 $0 
Unrealized gains/(losses) on cash flow hedges
Unrealized gains/(losses) arising during the period$207 $(63)$144 
Reclassification of (gains)/losses to:
Cost of services5 (1)5 
Cost of sales(22)8 (14)
Cost of financing14 (3)10 
SG&A expense(12)4 (8)
Other (income) and expense(209)53 (157)
Interest expense66 (17)49 
Total unrealized gains/(losses) on cash flow hedges$47 $(19)$28 
Retirement-related benefit plans (1)
Prior service costs/(credits)$2 $0 $2 
Net (losses)/gains arising during the period(3,115)536 (2,579)
Curtailments and settlements5 (1)4 
Amortization of prior service (credits)/costs(9)3 (6)
Amortization of net (gains)/losses515 (88)427 
Total retirement-related benefit plans$(2,602)$450 $(2,152)
Other comprehensive income/(loss)$(2,552)$531 $(2,021)
(1)    These AOCI components are included in the computation of net periodic pension cost. Refer to note V, “Retirement-Related Benefits,” for additional information.
($ in millions)
For the year ended December 31, 2022:Before Tax
Amount		Tax (Expense)/
Benefit		Net of Tax
Amount
Other comprehensive income/(loss)   
Foreign currency translation adjustments$176 $(406)$(229)
Net changes related to available-for-sale securities   
Unrealized gains/(losses) arising during the period$(1)$0 $(1)
Reclassification of (gains)/losses to other (income) and expense— — — 
Total net changes related to available-for-sale securities$(1)$0 $(1)
Unrealized gains/(losses) on cash flow hedges   
Unrealized gains/(losses) arising during the period$241 $(64)$178 
Reclassification of (gains)/losses to:   
Cost of services(24)6 (18)
Cost of sales(99)28 (70)
Cost of financing24 (6)18 
SG&A expense(38)11 (28)
Other (income) and expense(349)88 (261)
Interest expense86 (22)64 
Total unrealized gains/(losses) on cash flow hedges$(158)$41 $(117)
Retirement-related benefit plans (1)
   
Prior service costs/(credits)$463 $(99)$364 
Net (losses)/gains arising during the period878 (183)695 
Curtailments and settlements5,970 (1,490)4,480 
Amortization of prior service (credits)/costs12 (3)9 
Amortization of net (gains)/losses1,596 (304)1,293 
Total retirement-related benefit plans$8,919 $(2,078)$6,841 
Other comprehensive income/(loss)$8,936 $(2,442)$6,494 
(1)    These AOCI components are included in the computation of net periodic pension cost and include the impact of a one-time, non-cash pension settlement charge of $5.9 billion ($4.4 billion net of tax). Refer to note V, “Retirement-Related Benefits,” for additional information.
($ in millions)
For the year ended December 31, 2021:Before Tax
Amount		Tax (Expense)/
Benefit		Net of Tax
Amount
Other comprehensive income/(loss)   
Foreign currency translation adjustments$987 $(414)$573 
Net changes related to available-for-sale securities   
Unrealized gains/(losses) arising during the period$0 $0 $0 
Reclassification of (gains)/losses to other (income) and expense— — — 
Total net changes related to available-for-sale securities$0 $0 $0 
Unrealized gains/(losses) on cash flow hedges   
Unrealized gains/(losses) arising during the period$344 $(89)$256 
Reclassification of (gains)/losses to:   
Cost of services(43)11 (32)
Cost of sales16 (3)13 
Cost of financing22 (6)17 
SG&A expense24 (6)19 
Other (income) and expense157 (40)118 
Interest expense65 (16)49 
Total unrealized gains/(losses) on cash flow hedges$587 $(149)$438 
Retirement-related benefit plans (1)
   
Prior service costs/(credits)$(51)$(1)$(52)
Net (losses)/gains arising during the period2,433 (601)1,832 
Curtailments and settlements94 (11)83 
Amortization of prior service (credits)/costs9 0 9 
Amortization of net (gains)/losses2,484 (528)1,956 
Total retirement-related benefit plans$4,969 $(1,140)$3,828 
Other comprehensive income/(loss)$6,542 $(1,703)$4,839 
(1)    These AOCI components are included in the computation of net periodic pension cost. Refer to note V, “Retirement-Related Benefits,” for additional information.
Accumulated other comprehensive income/(loss) (net of tax)
($ in millions)
Net Unrealized
Gains/(Losses)
on Cash Flow
Hedges
Foreign
Currency
Translation
Adjustments (1)
Net Change
Retirement-
Related
Benefit
Plans		 Net Unrealized
Gains/(Losses)
on Available-
For-Sale
Securities		Accumulated
Other
Comprehensive
Income/(Loss)
December 31, 2020$(456)$(4,665)$(24,216)$0 $(29,337)
Other comprehensive income before reclassifications256 573 1,780 0 2,608 
Amount reclassified from accumulated other comprehensive income183 — 2,049 — 2,231 
Separation of Kyndryl— 730 534 — 1,264 
Total change for the period438 1,303 4,362 0 6,103 
December 31, 2021(18)(3,362)(19,854)(1)(23,234)
Other comprehensive income before reclassifications178 (229)1,059 (1)1,007 
Amount reclassified from accumulated other comprehensive income (2)
(295)— 5,782 — 5,487 
Total change for the period(117)(229)6,841 (1)6,494 
December 31, 2022(135)(3,591)(13,013)(1)(16,740)
Other comprehensive income before reclassifications144 103 (2,577)0 (2,331)
Amount reclassified from accumulated other comprehensive income(115)— 425 — 310 
Total change for the period28 103 (2,152)0 (2,021)
December 31, 2023$(106)$(3,488)$(15,165)$(1)$(18,761)
(1)    Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax.
(2)    Net change in retirement-related benefit plans includes the impact of a one-time, non-cash pension settlement charge of $5.9 billion ($4.4 billion net of tax). Refer to note V, “Retirement-Related Benefits,” for additional information.