SEGMENT INFORMATION - Geographic Information (Details) $ in Millions	12 Months Ended
Dec. 31, 2016 USD ($) customer	Dec. 31, 2015 USD ($) customer	Dec. 31, 2014 USD ($) customer
Segment Information
Revenue	$ 79,919	$ 81,741	$ 92,793
Net property, plant and equipment	10,830	10,727
Plant and other property
Segment Information
Net property, plant and equipment	$ 10,308	$ 10,176	$ 10,078
Revenue \| Major Client
Segment Information
Number of clients representing 10% or more of the company's total revenue \| customer	0	0	0
U.S. \| Revenue \| Geographic Information
Segment Information
Revenue	$ 30,194	$ 30,514	$ 32,021
U.S. \| Revenue \| Geographic Information \| Minimum
Segment Information
Concentration Risk, Percentage	10.00%	10.00%	10.00%
U.S. \| Plant and Other Property - Net \| Geographic Information \| Minimum
Segment Information
Concentration Risk, Percentage	10.00%	10.00%	10.00%
U.S. \| Plant and Other Property - Net \| Geographic Information \| Plant and other property
Segment Information
Net property, plant and equipment	$ 4,701	$ 4,644	$ 4,388
Japan \| Revenue \| Geographic Information
Segment Information
Revenue	$ 8,339	7,544	8,382
Japan \| Revenue \| Geographic Information \| Minimum
Segment Information
Concentration Risk, Percentage	10.00%
Other Countries \| Revenue \| Geographic Information
Segment Information
Revenue	$ 41,386	43,683	52,390
Non-U.S. \| Plant and Other Property - Net \| Geographic Information \| Plant and other property
Segment Information
Net property, plant and equipment	$ 5,607	$ 5,532	$ 5,690

The number of customers that individually represent 10 percent or more of the company's total revenue.

No definition available.

Name:	ibm_NumberOfCustomersRepresented10PercentOrMoreOfTotalRevenue
Namespace Prefix:	ibm_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=64851502&loc=d3e6351-108592

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13531-108611

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=64851502&loc=d3e6404-108592

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=73719730&loc=d3e13537-108611

+ Details

Name:	us-gaap_ConcentrationRiskPercentage1
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

- Definition

Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(14))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(8))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

+ Details

Name:	us-gaap_Revenues
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Details

Name:	us-gaap_PropertyPlantAndEquipmentByTypeAxis=ibm_PropertyPlantAndEquipmentExcludingRentalMachinesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_StatementGeographicalAxis=country_US
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_ConcentrationRiskByTypeAxis=us-gaap_GeographicConcentrationRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_PropertyPlantAndEquipmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_StatementGeographicalAxis=country_JP
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_StatementGeographicalAxis=ibm_OtherCountriesExcludingUsAndJapanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_StatementGeographicalAxis=us-gaap_NonUsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: