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Retirement-Related Benefits (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans $ 533 $ (25) $ (394)
Total retirement-related benefits net periodic cost 2,389 1,832 1,382
Overfunded Plans
     
Funded status of plan      
Benefit Obligations 6,956 13,175  
Fair Value of Plan Assets 7,901 16,018  
Funded Status 945 2,843  
Underfunded Plans
     
Funded status of plan      
Benefit Obligations 105,473 89,944  
Fair Value of Plan Assets 84,338 70,712  
Funded Status (21,134) (19,232)  
U.S. Plan(s)
     
Retirement-related plans cost      
Total retirement-related benefits net periodic cost 646 415 248
U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 62,092 59,358  
Fair Value of Plan Assets 54,063 51,256  
Funded Status (8,029) (8,102)  
Non-U.S. Plans
     
Retirement-related plans cost      
Total retirement-related benefits net periodic cost 1,743 1,418 1,134
Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 6,956 13,175  
Fair Value of Plan Assets 7,901 16,018  
Funded Status 945 2,843  
Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 43,381 30,587  
Fair Value of Plan Assets 30,276 19,456  
Funded Status (13,106) (11,131)  
Defined Benefit Pension Plans
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 515 (40) (408)
Funded status of plan      
Percentage of funded status (as a percent) 86.00%    
Defined Benefit Pension Plans | U.S. Plan(s)
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans (507) (759) (935)
Funded status of plan      
Benefit Obligations 56,810 54,085 51,293
Fair Value of Plan Assets 53,630 51,218 50,259
Funded Status (3,180) (2,866)  
Defined Benefit Pension Plans | Non-U.S. Plans
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 1,040 734 541
Funded status of plan      
Benefit Obligations 49,319 42,861 42,584
Fair Value of Plan Assets 38,058 35,362 35,722
Funded Status (11,261) (7,499)  
Personal Pension Plan (PPP)
     
Period used in determining benefits 5 years    
Personal Pension Plan (PPP) | U.S. Plan(s)
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans (526) (774) (949)
Qualified PPP (Qualified defined benefit pension plans)
     
Funded status of plan      
Percentage of funded status (as a percent) 94.00%    
Qualified PPP (Qualified defined benefit pension plans) | U.S. Plan(s)
     
Funded status of plan      
Fair Value of Plan Assets 53,630 51,218  
Percentage of funded status (as a percent) 98.00%    
Qualified PPP (Qualified defined benefit pension plans) | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 54,907 52,318  
Fair Value of Plan Assets 53,630 51,218  
Funded Status (1,277) (1,100)  
Excess PPP (Nonqualified defined benefit pension plans) | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 1,576 1,462  
Funded Status (1,576) (1,462)  
Retention Plan
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 18 15 14
Retention Plan | U.S. Plan(s)
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 18 15 14
Retention Plan | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 327 305  
Funded Status (327) (305)  
Non-US Defined Benefit Pension Plans | Non-U.S. Plans
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 1,040 734 541
Qualified defined benefit pension plans | Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 6,944 13,169  
Fair Value of Plan Assets 7,889 16,011  
Funded Status 945 2,843  
Qualified defined benefit pension plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 35,956 24,659  
Fair Value of Plan Assets 30,169 19,351  
Funded Status (5,788) (5,308)  
Nonqualified defined benefit pension plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 6,418 5,033  
Funded Status (6,418) (5,033)  
Defined Contribution Plans
     
Retirement-related plans cost      
Cost of defined contribution plans 1,506 1,513 1,430
Defined Contribution Plans | U.S. Plan(s)
     
Retirement-related plans cost      
Cost of defined contribution plans 885 905 902
Defined Contribution Plans | Non-U.S. Plans
     
Retirement-related plans cost      
Cost of defined contribution plans 621 608 527
IBM 401(k) Plus Plan
     
Defined Contribution Plans      
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired prior to January 1, 2005 (as a percent) 6.00% 6.00%  
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired after January 1, 2005 (as a percent) 5.00% 5.00%  
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined 1.00% 1.00%  
Employer's automatic contribution as a percentage of eligible compensation, second level defined 2.00% 2.00%  
Employer's automatic contribution as a percentage of eligible compensation, highest level defined 4.00% 4.00%  
Service period after which employees receive automatic contributions 1 year 1 year  
Retirement-related plans cost      
Cost of defined contribution plans 1,478 1,483 1,409
IBM 401(k) Plus Plan | U.S. Plan(s)
     
Retirement-related plans cost      
Cost of defined contribution plans 857 875 882
IBM Excess 401(k) Plus Plan
     
Defined Contribution Plans      
Service period after which employees receive automatic contributions 1 year 1 year  
Retirement-related plans cost      
Cost of defined contribution plans 29 30 20
IBM Excess 401(k) Plus Plan | U.S. Plan(s)
     
Retirement-related plans cost      
Cost of defined contribution plans 29 30 20
Other defined contribution plans | Non-U.S. Plans
     
Retirement-related plans cost      
Cost of defined contribution plans 621 608 527
Nonpension Postretirement Plans
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 350 345 347
Nonpension Postretirement Plans | U.S. Plan(s)
     
Retirement-related plans cost      
Minimum years of service remaining from retirement eligibility to participate in Future Health Account (FHA) benefits 5 years 5 years  
Service period for retirement within which employees are covered under the entity's prior health benefits arrangements 5 years 5 years  
Total net periodic pension (income)/cost of defined benefit plans 268 269 281
Funded status of plan      
Benefit Obligations 5,282 5,273 5,123
Fair Value of Plan Assets 433 38 35
Funded Status (4,849) (5,235)  
Nonpension Postretirement Plans | U.S. Plan(s) | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 5,282 5,273  
Fair Value of Plan Assets 433 38  
Funded Status (4,849) (5,235)  
Nonpension Postretirement Plans | Non-U.S. Plans
     
Retirement-related plans cost      
Total net periodic pension (income)/cost of defined benefit plans 82 76 66
Funded status of plan      
Benefit Obligations 1,019 901 872
Fair Value of Plan Assets 119 112 120
Funded Status (900) (789)  
Nonpension Postretirement Plans | Non-U.S. Plans | Overfunded Plans
     
Funded status of plan      
Benefit Obligations 12 7  
Fair Value of Plan Assets 12 7  
Funded Status 0 0  
Nonpension Postretirement Plans | Non-U.S. Plans | Underfunded Plans
     
Funded status of plan      
Benefit Obligations 1,007 894  
Fair Value of Plan Assets 107 105  
Funded Status $ (900) $ (789)