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RETIREMENT-RELATED BENEFITS - Defined Contribution Plans (Details)
$ in Millions
12 Months Ended
Dec. 31, 2016
USD ($)
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 6.00%
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired after January 1, 2005 5.00%
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined 1.00%
Employer's automatic contribution as a percentage of eligible compensation, second level defined 2.00%
Employer's automatic contribution as a percentage of eligible compensation, highest level defined 4.00%
Service period after which employees receive automatic and matching contributions 1 year
Minimum amount that must be invested in company stock (in dollars) $ 0
IBM Excess 401(k) Plus Plan  
Defined Contribution Plans  
Service period after which employees receive automatic and matching contributions 1 year