RETIREMENT-RELATED BENEFITS - Contributions, Defined Contribution Plans (Details) - USD ($) $ in Millions	12 Months Ended
Dec. 31, 2016	Dec. 31, 2015
RETIREMENT-RELATED BENEFITS
Cash contribution by employer to defined contribution plans	$ 1,046	$ 1,117
Estimated future employer contributions to defined contribution plans in next fiscal year	$ 1,000

Amount of employer's best estimate of contributions expected to be paid to defined contribution plans during the next fiscal year beginning after the date of the latest statement of financial position.

No definition available.

Name:	ibm_DefinedContributionPlansEstimatedFutureEmployerContributionsInNextFiscalYear
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration