Name:	ibm_IncomeTaxesLineItems
Namespace Prefix:	ibm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

Number of years for which substantially all of the loss and tax credit carryforwards are available.

No definition available.

Name:	ibm_NumberOfYearsForWhichSubstantiallyAllOfTaxCreditAndLossCarryforwardsAvailable
Namespace Prefix:	ibm_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

Number of years for which the majority of loss and tax credit carryforwards are available.

No definition available.

Name:	ibm_NumberOfYearsForWhichTaxCreditAndLossCarryforwardsAvailable
Namespace Prefix:	ibm_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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

Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319