International Business Machines (IBM) 10-Q 29 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document and Entity Information	'
Entity Registrant Name	'INTERNATIONAL BUSINESS MACHINES CORP
Entity Central Index Key	'0000051143
Document Type	'10-Q
Document Period End Date	31-Mar-14
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Entity Current Reporting Status	'Yes
Entity Filer Category	'Large Accelerated Filer
Entity Common Stock, Shares Outstanding	1,012,183,432
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1

CONSOLIDATED_STATEMENT_OF_EARN

CONSOLIDATED STATEMENT OF EARNINGS (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenue:	'	'
Services	$13,982	$14,274
Sales	7,984	8,629
Financing	517	505
Total revenue	22,484	23,408
Cost:	'	'
Services	9,101	9,526
Sales	2,561	2,931
Financing	278	273
Total cost	11,941	12,730
Gross profit	10,543	10,678
Expense and other (income):	'	'
Selling, general and administrative	6,289	5,577
Research, development and engineering	1,501	1,644
Intellectual property and custom development income	-207	-183
Other (income) and expense	-126	-60
Interest expense	105	94
Total expense and other (income)	7,563	7,072
Income before income taxes	2,980	3,606
Provision for income taxes	596	574
Net income	$2,384	$3,032
Earnings per share of common stock:	'	'
Assuming dilution (in dollars per share)	$2.29	$2.70
Basic (in dollars per share)	$2.30	$2.72
Weighted-average number of common shares outstanding: (millions)	'	'
Assuming dilution (in shares)	1,041.80	1,124
Basic (in shares)	1,035.20	1,113.70
Cash dividend per common share (in dollars per share)	$0.95	$0.85

CONSOLIDATED_STATEMENT_OF_COMP

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	'	'
Net income	$2,384	$3,032
Other comprehensive income/(loss), before tax	'	'
Foreign currency translation adjustments	-61	-405
Net changes related to available-for-sale securities:	'	'
Unrealized gains/(losses) arising during the period	0	-3
Reclassification of (gains)/losses to net income	4	1
Subsequent changes in previously impaired securities arising during the period	'	1
Total net changes related to available-for-sale securities	4	-1
Unrealized gains/(losses) on cash flow hedges:	'	'
Unrealized gains/(losses) arising during the period	88	360
Reclassification of (gains)/losses to net income	-1	-56
Total unrealized gains/(losses) on cash flow hedges	87	305
Retirement-related benefit plans:	'	'
Prior service costs/(credits)	1	33
Net (losses)/gains arising during the period	32	-15
Curtailments and settlements	4	'
Amortization of prior service (credits)/costs	-29	-30
Amortization of net (gains)/losses	649	886
Total retirement-related benefit plans	656	875
Other comprehensive income/(loss), before tax	687	773
Income tax (expense)/benefit related to items of other comprehensive income	-241	-480
Other comprehensive income/(loss)	446	293
Total comprehensive income/(loss)	$2,830	$3,325

CONSOLIDATED_STATEMENT_OF_FINA

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$9,409	$10,716
Marketable securities	295	350
Notes and accounts receivable - trade (net of allowances of $305 in 2014 and $291 in 2013)	9,682	10,465
Short-term financing receivables (net of allowances of $317 in 2014 and $308 in 2013)	18,329	19,787
Other accounts receivable (net of allowances of $36 in 2014 and $36 in 2013)	1,650	1,584
Inventories, at lower of average cost or market:	'	'
Finished goods	472	444
Work in process and raw materials	1,984	1,866
Total inventories	2,456	2,310
Deferred taxes	1,708	1,651
Prepaid expenses and other current assets	4,430	4,488
Total current assets	47,959	51,350
Property, plant and equipment	40,478	40,475
Less: Accumulated depreciation	26,795	26,654
Property, plant and equipment - net	13,683	13,821
Long-term financing receivables (net of allowances of $93 in 2014 and $80 in 2013)	11,918	12,755
Prepaid pension assets	6,110	5,551
Deferred taxes	3,034	3,051
Goodwill	31,214	31,184
Intangible assets - net	3,698	3,871
Investments and sundry assets	5,030	4,639
Total assets	122,646	126,223
Current liabilities:	'	'
Taxes	2,245	4,633
Short-term debt	9,312	6,862
Accounts payable	6,865	7,461
Compensation and benefits	3,664	3,893
Deferred income	13,681	12,557
Other accrued expenses and liabilities	5,292	4,748
Total current liabilities	41,058	40,154
Long-term debt	34,668	32,856
Retirement and nonpension postretirement benefit obligations	16,031	16,242
Deferred income	4,042	4,108
Other liabilities	10,106	9,934
Total liabilities	105,906	103,294
IBM stockholders' equity:	'	'
Common stock, par value $0.20 per share, and additional paid-in capital, Shares authorized: 4,687,500,000; Shares issued: (2014 - 2,210,627,775 2013 - 2,207,522,548)	51,943	51,594
Retained earnings	131,431	130,042
Treasury stock - at cost; (Shares: 2014 - 1,198,444,343 , 2013 - 1,153,131,611 )	-145,612	-137,242
Accumulated other comprehensive income/(loss)	-21,156	-21,602
Total IBM stockholders' equity	16,607	22,792
Noncontrolling interests	133	137
Total equity	16,740	22,929
Total liabilities and equity	$122,646	$126,223

CONSOLIDATED_STATEMENT_OF_FINA1

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified
CONSOLIDATED STATEMENT OF FINANCIAL POSITION	'	'
Notes and accounts receivable - trade, allowances	$305	$291
Short-term financing receivables, allowances	317	308
Other accounts receivable, allowances	36	36
Long-term financing receivables, allowances	$93	$80
Common stock, par value (in dollars per share)	$0.20	$0.20
Common stock, Shares authorized (in shares)	4,687,500,000	4,687,500,000
Common stock, Shares issued (in shares)	2,210,627,775	2,207,522,548
Treasury stock, Shares (in shares)	1,198,444,343	1,153,131,611

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$2,384	$3,032
Adjustments to reconcile net income to cash provided by operating activities	'	'
Depreciation	802	822
Amortization of intangibles	339	331
Stock-based compensation	124	144
Net (gain)/loss on asset sales and other	-161	-62
Changes in operating assets and liabilities, net of acquisitions/divestitures	-162	-244
Net cash provided by operating activities	3,326	4,023
Cash flows from investing activities:	'	'
Payments for property, plant and equipment	-849	-714
Proceeds from disposition of property, plant and equipment	74	123
Investment in software	-112	-139
Acquisition of businesses, net of cash acquired	-264	-58
Divestitures of businesses, net of cash transferred	391	10
Non-operating finance receivables - net	665	732
Purchases of marketable securities and other investments	-477	-2,136
Proceeds from disposition of marketable securities and other investments	608	1,169
Net cash provided by/(used in) investing activities	35	-1,012
Cash flows from financing activities:	'	'
Proceeds from new debt	4,875	2,685
Payments to settle debt	-1,507	-857
Short-term borrowings/(repayments) less than 90 days - net	845	-1,359
Common stock repurchases	-8,166	-2,593
Common stock transactions - other	270	356
Cash dividends paid	-990	-948
Net cash used in financing activities	-4,673	-2,716
Effect of exchange rate changes on cash and cash equivalents	5	-121
Net change in cash and cash equivalents	-1,307	173
Cash and cash equivalents at January 1	10,716	10,412
Cash and cash equivalents at March 31	$9,409	$10,585

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $)	Total	Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non-Controlling Interests
In Millions, unless otherwise specified
Equity - at Dec. 31, 2012	$18,984	$18,860	$50,110	$117,641	($123,131)	($25,759)	$124
Net income plus other comprehensive income/(loss)	'	'	'	'	'	'	'
Net income	3,032	3,032	'	3,032	'	'	'
Other comprehensive income/(loss)	293	293	'	'	'	293	'
Total comprehensive income/(loss)	3,325	3,325	'	'	'	'	'
Cash dividends paid - common stock	-948	-948	'	-948	'	'	'
Common stock issued under employee plan (Shares - 3,105,227 and 3,726,163 for the three months ended March 31,2014 and 2013, respectively)	361	361	361	'	'	'	'
Purchases ( (Shares - 488,203 and 629,550) and sales ( Shares - 328,673 and 648,990) of the treasury stock under employee plans - net, for the three months ended March 31, 2014 and 2013, respectively)	-65	-65	'	-12	-53	'	'
Other treasury shares purchased, not retire (Shares - 45,153,202 and 12,318,883 for the three months ended March 31, 2014 and 2013, respectively)	-2,493	-2,493	'	'	-2,493	'	'
Changes in other equity	52	52	52	'	'	'	'
Changes in noncontrolling interests	-1	'	'	'	'	'	-1
Equity - at Mar. 31, 2013	19,214	19,092	50,522	119,713	-125,677	-25,466	122
Equity - at Dec. 31, 2013	22,929	22,792	51,594	130,042	-137,242	-21,602	137
Net income plus other comprehensive income/(loss)	'	'	'	'	'	'	'
Net income	2,384	2,384	'	2,384	'	'	'
Other comprehensive income/(loss)	446	446	'	'	'	446	'
Total comprehensive income/(loss)	2,830	2,830	'	'	'	'	'
Cash dividends paid - common stock	-990	-990	'	-990	'	'	'
Common stock issued under employee plan (Shares - 3,105,227 and 3,726,163 for the three months ended March 31,2014 and 2013, respectively)	333	333	333	'	'	'	'
Purchases ( (Shares - 488,203 and 629,550) and sales ( Shares - 328,673 and 648,990) of the treasury stock under employee plans - net, for the three months ended March 31, 2014 and 2013, respectively)	-51	-51	'	-5	-46	'	'
Other treasury shares purchased, not retire (Shares - 45,153,202 and 12,318,883 for the three months ended March 31, 2014 and 2013, respectively)	-8,324	-8,324	'	'	-8,324	'	'
Changes in other equity	16	16	16	'	'	'	'
Changes in noncontrolling interests	-4	'	'	'	'	'	-4
Equity - at Mar. 31, 2014	$16,740	$16,607	$51,943	$131,431	($145,612)	($21,156)	$133

CONSOLIDATED_STATEMENT_OF_CHAN1

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Parenthetical)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY	'	'
Common stock issued under employee plans (in shares)	3,105,227	3,726,163
Purchases of treasury stock under employee plans (in shares)	488,203	629,550
Sales of treasury stock under employee plans (in shares)	328,673	648,990
Other treasury shares purchased, not retired (in shares)	45,153,202	12,318,883

Basis_of_Presentation

Basis of Presentation:	3 Months Ended
	Mar. 31, 2014
Basis of Presentation:	'
Basis of Presentation:	'
	1. Basis of Presentation: The accompanying Consolidated Financial Statements and footnotes of the International Business Machines Corporation (IBM or the company) have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The financial statements and footnotes are unaudited. In the opinion of the company's management, these statements include all adjustments, which are only of a normal recurring nature, necessary to present a fair statement of the company's results of operations, financial position and cash flows.
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amount of assets, liabilities, revenue, costs, expenses and other comprehensive income/(loss) that are reported in the Consolidated Financial Statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events, historical experience, actions that the company may undertake in the future and on various other assumptions that are believed to be reasonable under the circumstances. As a result, actual results may be different from these estimates. See the company's 2013 Annual Report on pages 67 to 70 for a discussion of the company's critical accounting estimates.
	Interim results are not necessarily indicative of financial results for a full year. The information included in this Form 10-Q should be read in conjunction with the company's 2013 Annual Report.
	Noncontrolling interest amounts in income of $(0.5) million and $1.4 million, net of tax, for the three months ended March 31, 2014 and 2013, respectively, are included in the Consolidated Statement of Earnings within the other (income) and expense line item.
	Within the financial statements and tables presented, certain columns and rows may not add due to the use of rounded numbers for disclosure purposes. Percentages presented are calculated from the underlying whole-dollar amounts. Certain prior year amounts have been reclassified to conform to the current year presentation. This is annotated where applicable.

Accounting_Changes

Accounting Changes:	3 Months Ended
	Mar. 31, 2014
Accounting Changes:	'
Accounting Changes:	'
	2. Accounting Changes: In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results is a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The impact to the company will be dependent on any transaction that is within the scope of the new guidance.
	In July 2013, the FASB issued guidance regarding the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. Under certain circumstances, unrecognized tax benefits should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. The guidance was effective January 1, 2014, and was adopted by the company in the first quarter. The guidance is a change in financial statement presentation only and had no material impact in the consolidated financial results.
	In March 2013, the FASB issued guidance on when foreign currency translation adjustments should be released to net income. When a parent entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity, the parent is required to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance was effective January 1, 2014 and did not have a material impact in the Consolidated Statement of Financial Position.
	In February 2013, the FASB issued guidance for the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of the guidance is fixed at the reporting date. Examples include debt arrangements, other contractual obligations and settled litigation matters. The guidance requires an entity to measure such obligations as the sum of the amount that the reporting entity agreed to pay on the basis of its arrangement among its co-obligors plus additional amounts the reporting entity expects to pay on behalf of its co-obligors. The guidance was effective January 1, 2014 and did not have a material impact in the consolidated financial results.

Financial_Instruments

Financial Instruments:	3 Months Ended
	Mar. 31, 2014
Financial Instruments:	'
Financial Instruments:	'
	3. Financial Instruments:
	Fair Value Measurements
	Accounting guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Under this guidance, the company is required to classify certain assets and liabilities based on the following fair value hierarchy:
	Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities that can be accessed at the measurement date;
	Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and
	Level 3—Unobservable inputs for the asset or liability.
	The guidance requires the use of observable market data if such data is available without undue cost and effort.
	When available, the company uses unadjusted quoted market prices in active markets to measure the fair value and classifies such items within Level 1. If quoted market prices are not available, fair value is based upon internally developed models that use current market-based or independently sourced market parameters such as interest rates and currency rates. Items valued using internally generated models are classified according to the lowest level input or value driver that is significant to the valuation.
	The determination of fair value considers various factors including interest rate yield curves and time value underlying the financial instruments. For derivatives and debt securities, the company uses a discounted cash flow analysis using discount rates commensurate with the duration of the instrument.
	In determining the fair value of financial instruments, the company considers certain market valuation adjustments to the “base valuations” calculated using the methodologies described below for several parameters that market participants would consider in determining fair value:
	Counterparty credit risk adjustments are applied to financial instruments, taking into account the actual credit risk of a counterparty as observed in the credit default swap market to determine the true fair value of such an instrument.
	Credit risk adjustments are applied to reflect the company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the company’s own credit risk as observed in the credit default swap market.
	As an example, the fair value of derivatives is derived utilizing a discounted cash flow model that uses observable market inputs such as known notional value amounts, yield curves, spot and forward exchange rates as well as discount rates. These inputs relate to liquid, heavily traded currencies with active markets which are available for the full term of the derivative.
	Certain financial assets are measured at fair value on a nonrecurring basis. These assets include equity method investments that are recognized at fair value at the measurement date to the extent that they are deemed to be other-than-temporarily impaired. Certain assets that are measured at fair value on a recurring basis can be subject to nonrecurring fair value measurements. These assets include available-for-sale equity investments that are deemed to be other-than-temporarily impaired. In the event of an other-than-temporary impairment of a financial investment, fair value is measured using a model described above.
	Non-financial assets such as property, plant and equipment, land, goodwill and intangible assets are also subject to nonrecurring fair value measurements if they are deemed to be impaired. The impairment models used for nonfinancial assets depend on the type of asset. See Note A, “Significant Accounting Policies - Impairment,” on page 88 in the company’s 2013 Annual Report for additional information. There were no material impairments of non-financial assets for the three months ended March 31, 2014 and 2013, respectively.
	Accounting guidance permits the measurement of eligible financial assets, financial liabilities and firm commitments at fair value, on an instrument-by-instrument basis, that are otherwise not permitted to be accounted for at fair value under other accounting standards. This election is irrevocable. The company has not applied the fair value option to any eligible assets or liabilities.
	The following tables present the company’s financial assets and financial liabilities that are measured at fair value on a recurring basis at March 31, 2014 and December 31, 2013.
	(Dollars in millions)
	At March 31, 2014					Level 1			Level 2			Level 3			Total
	Assets:
		Cash equivalents (1)
			Time deposits and certificates of deposit		$	—		$	4,619		$	—		$	4,619
			Commercial paper			—			559			—			559
			Money market funds			988			—			—			988
			U.S. government securities			—			599			—			599
			Canadian government securities			—			226			—			226
			Other securities			—			40			—			40
		Total				988			6,044			—			7,032	-6
		Debt securities - current (2)				—			295			—			295	-6
		Debt securities - noncurrent (3)				1			8			—			9
		Trading securities investments (3)				—			77			—			77
		Available-for-sale equity investments (3)				4			—			—			4
		Derivative assets (4)
			Interest rate contracts			—			363			—			363
			Foreign exchange contracts			—			297			—			297
			Equity contracts			—			17			—			17
		Total				—			678			—			678	-7
	Total assets				$	993		$	7,102		$	—		$	8,095	-7
	Liabilities:
		Derivative liabilities (5)
			Foreign exchange contracts		$	—		$	427		$	—		$	427
			Equity contracts			—			2			—			2
			Interest rate contracts			—			12			—			12
	Total liabilities				$	—		$	441		$	—		$	441	-7
	(1) Included within cash and cash equivalents in the Consolidated Statement of Financial Position.
	(2) Commercial paper and certificates of deposit reported as marketable securities in the Consolidated Statement of
	Financial Position.
	(3) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
	(4) The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
	and sundry assets in the Consolidated Statement of Financial Position at March 31, 2014 were $202 million and
	$476 million, respectively.
	(5) The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
	liabilities in the Consolidated Statement of Financial Position at March 31, 2014 were $370 million and $71
	million, respectively.
	(6) Available-for-sale securities with carrying values that approximate fair value.
	(7) If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
	Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $221
	million each.
	(Dollars in millions)
	At December 31, 2013					Level 1			Level 2			Level 3			Total
	Assets:
		Cash equivalents (1)
			Time deposits and certificates of deposit		$	—		$	4,754		$	—		$	4,754
		Commercial paper			—			1,507			—			1,507
		Money market funds			1,728			—			—			1,728
		Other securities			—			8			—			8
	Total				1,728			6,269			—			7,997	-6
	Debt securities - current (2)				—			350			—			350	-6
	Debt securities - noncurrent (3)				1			7			—			9
	Available-for-sale equity investments (3)				18			—			—			18
	Derivative assets (4)
		Interest rate contracts			—			308			—			308
		Foreign exchange contracts			—			375			—			375
		Equity contracts			—			36			—			36
	Total				—			719			—			719	-7
Total assets				$	1,747		$	7,345		$	—		$	9,092	-7
Liabilities:
	Derivative liabilities (5)
		Interest rate contracts		$	—		$	13		$	—		$	13
		Foreign exchange contracts			—			484			—			484
		Equity contracts			—			4			—			4
Total liabilities				$	—		$	501		$	—		$	501	-7
(1) Included within cash and cash equivalents in the Consolidated Statement of Financial Position.
(2) Commercial paper and certificates of deposit reported as marketable securities in the Consolidated Statement of
Financial Position.
(3) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
(4) The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
and sundry assets in the Consolidated Statement of Financial Position at December 31, 2013 were $318 million and
$401 million, respectively.
(5) The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
liabilities in the Consolidated Statement of Financial Position at December 31, 2013 were $375 million and $126
million, respectively.
(6) Available-for-sale securities with carrying values that approximate fair value.
(7) If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $251
million each.
There were no transfers between Levels 1 and 2 for the three months ended March 31, 2014 and the year ended December 31, 2013.
Financial Assets and Liabilities Not Measured at Fair Value
Short-Term Receivables and Payables
Notes and other accounts receivable and other investments are financial assets with carrying values that approximate fair value. Accounts payable, other accrued expenses and short-term debt (excluding the current portion of long-term debt) are financial liabilities with carrying values that approximate fair value. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy.
Loans and Long-term Receivables
Fair values are based on discounted future cash flows using current interest rates offered for similar loans to clients with similar credit ratings for the same remaining maturities. At March 31, 2014 and December 31, 2013, the difference between the carrying amount and estimated fair value for loans and long-term receivables was immaterial. If measured at fair value in the financial statements, these financial instruments would be classified as Level 3 in the fair value hierarchy.
Long-term Debt
Fair value of publicly-traded long-term debt is based on quoted market prices for the identical liability when traded as an asset in an active market. For other long-term debt for which a quoted market price is not available, an expected present value technique that uses rates currently available to the company for debt with similar terms and remaining maturities is used to estimate fair value. The carrying amount of long-term debt was $34,668 million and $32,856 million, and the estimated fair value was $36,808 million and $34,555 million at March 31, 2014 and December 31, 2013, respectively. If measured at fair value in the financial statements, long-term debt (including the current portion) would be classified as Level 2 in the fair value hierarchy.
Debt and Marketable Equity Securities
The company’s cash equivalents and current debt securities are considered available-for-sale and recorded at fair value, which is not materially different from carrying value, in the Consolidated Statement of Financial Position.
During the quarter, the company acquired equity investments in conjunction with the sale of the customer care business which are classified as trading securities. At March 31, 2014, unrealized gains related to trading securities of $6 million were recorded in other (income) and expense in the Consolidated Statement of Earnings.
The following tables summarize the company’s noncurrent debt and marketable equity securities which are also considered available-for-sale and recorded at fair value in the Consolidated Statement of Financial Position.
							Gross			Gross
(Dollars in millions)				Adjusted			Unrealized			Unrealized			Fair
At March 31, 2014:				Cost			Gains			Losses			Value
Debt securities – noncurrent(1)				$	8		$	2		$	—		$	9
Available-for-sale equity investments(1)				$	2		$	2		$	0		$	4
(1) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
							Gross			Gross
(Dollars in millions)				Adjusted			Unrealized			Unrealized			Fair
At December 31, 2013:				Cost			Gains			Losses			Value
Debt securities – noncurrent(1)				$	7		$	1		$	—		$	9
Available-for-sale equity investments(1)				$	20		$	2		$	4		$	18
(1) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
Based on an evaluation of available evidence as of March 31, 2014 and December 31, 2013, the company believes that unrealized losses on debt and available-for-sale equity investments were temporary and did not represent a need for an other-than-temporary impairment.
Sales of debt and available-for-sale equity investments during the period were as follows:
(Dollars in millions)
For the three months ended March 31:			2014			2013
Proceeds		$	14		$	18
Gross realized gains (before taxes)			—			3
Gross realized losses (before taxes)			4			4
(Dollars in millions)
For the three months ended March 31:			2014			2013
Net unrealized gains/(losses) arising during the period		$	0		$	($1)
Net unrealized (gains)/losses reclassified to net income*			3			0
* There were no writedowns for the three months ended March 31, 2014 and 2013.
The contractual maturities of substantially all available-for-sale debt securities are less than one year at March 31, 2014.
Derivative Financial Instruments
The company operates in multiple functional currencies and is a significant lender and borrower in the global markets. In the normal course of business, the company is exposed to the impact of interest rate changes and foreign currency fluctuations, and to a lesser extent equity and commodity price changes and client credit risk. The company limits these risks by following established risk management policies and procedures, including the use of derivatives, and, where cost effective, financing with debt in the currencies in which assets are denominated. For interest rate exposures, derivatives are used to better align rate movements between the interest rates associated with the company’s lease and other financial assets and the interest rates associated with its financing debt. Derivatives are also used to manage the related cost of debt. For foreign currency exposures, derivatives are used to better manage the cash flow volatility arising from foreign exchange rate fluctuations.
As a result of the use of derivative instruments, the company is exposed to the risk that counterparties to derivative contracts will fail to meet their contractual obligations. To mitigate the counterparty credit risk, the company has a policy of only entering into contracts with carefully selected major financial institutions based upon their overall credit profile. The company’s established policies and procedures for mitigating credit risk on principal transactions include reviewing and establishing limits for credit exposure and continually assessing the creditworthiness of counterparties. The right of set-off that exists under certain of these arrangements enables the legal entities of the company subject to the arrangement to net amounts due to and from the counterparty reducing the maximum loss from credit risk in the event of counterparty default.
The company is also a party to collateral security arrangements with most of its major derivative counterparties. These arrangements require the company to hold or post collateral (cash or U.S. Treasury securities) when the derivative fair values exceed contractually established thresholds. Posting thresholds can be fixed or can vary based on credit default swap pricing or credit ratings received from the major credit agencies. The aggregate fair value of all derivative instruments under these collateralized arrangements that were in a liability position at March 31, 2014 and December 31, 2013 was $201 million and $216 million, respectively, for which no collateral was posted at March 31, 2014 and December 31, 2013. Full collateralization of these agreements would be required in the event that the company’s credit rating falls below investment grade or if its credit default swap spread exceeds 250 basis points, as applicable, pursuant to the terms of the collateral security arrangements. The aggregate fair value of derivative instruments in net asset positions as of March 31, 2014 and December 31, 2013 was $678 million and $719 million, respectively. This amount represents the maximum exposure to loss at the reporting date as a result of the counterparties failing to perform as contracted. This exposure was reduced by $221 million and $251 million at March 31, 2014 and December 31, 2013, respectively, of liabilities included in master netting arrangements with those counterparties. Additionally, at March 31, 2014 and December 31, 2013, this exposure was reduced by $23 million and $29 million of cash collateral, respectively, received by the company. At March 31, 2014 and December 31, 2013, the net exposure related to derivative assets recorded in the Consolidated Statement of Financial Position was $434 million and $439 million, respectively. At March 31, 2014 and December 31, 2013, the net amount related to derivative liabilities recorded in the Consolidated Statement of Financial Position was $220 million and $250 million, respectively.
In the Consolidated Statement of Financial Position, the company does not offset derivative assets against liabilities in master netting arrangements nor does it offset receivables or payables recognized upon payment or receipt of cash collateral against the fair values of the related derivative instruments. No amount was recognized in other receivables at March 31, 2014 or December 31, 2013 for the right to reclaim cash collateral. The amount recognized in accounts payable for the obligation to return cash collateral totaled $23 million and $29 million at March 31, 2014 and December 31, 2013, respectively. The company restricts the use of cash collateral received to rehypothecation, and therefore reports it in prepaid expenses and other current assets in the Consolidated Statement of Financial Position. No amount was rehypothecated at March 31, 2014 or at December 31, 2013. At March 31, 2014 and December 31, 2013, no amounts of non-cash collateral were held.
The company may employ derivative instruments to hedge the volatility in stockholders’ equity resulting from changes in currency exchange rates of significant foreign subsidiaries of the company with respect to the U.S. dollar. These instruments, designated as net investment hedges, expose the company to liquidity risk as the derivatives have an immediate cash flow impact upon maturity which is not offset by a cash flow from the translation of the underlying hedged equity. The company monitors this cash loss potential on an ongoing basis and may discontinue some of these hedging relationships by de-designating or terminating the derivative instrument in order to manage the liquidity risk. Although not designated as accounting hedges, the company may utilize derivatives to offset the changes in the fair value of the de-designated instruments from the date of de-designation until maturity.
In its hedging programs, the company uses forward contracts, futures contracts, interest-rate swaps and cross-currency swaps, depending upon the underlying exposure. The company is not a party to leveraged derivative instruments.
A brief description of the major hedging programs, categorized by underlying risk, follows.
Interest Rate Risk
Fixed and Variable Rate Borrowings
The company issues debt in the global capital markets, principally to fund its financing lease and loan portfolios. Access to cost-effective financing can result in interest rate mismatches with the underlying assets. To manage these mismatches and to reduce overall interest cost, the company uses interest-rate swaps to convert specific fixed-rate debt issuances into variable-rate debt (i.e., fair value hedges) and to convert specific variable-rate debt issuances into fixed-rate debt (i.e., cash flow hedges). At March 31, 2014 and December 31, 2013, the total notional amount of the company’s interest rate swaps was $5.9 billion and $3.1 billion, respectively. The weighted-average remaining maturity of these instruments at March 31, 2014 and December 31, 2013 was approximately 9.5 years and 10.6 years, respectively.
Forecasted Debt Issuance
The company is exposed to interest rate volatility on future debt issuances. To manage this risk, the company may use forward starting interest-rate swaps to lock in the rate on the interest payments related to the forecasted debt issuance. These swaps are accounted for as cash flow hedges. The company did not have any derivative instruments relating to this program outstanding at March 31, 2014 and December 31, 2013.
At March 31, 2014 and December 31, 2013, net gains of approximately $1 million (before taxes), respectively, were recorded in accumulated other comprehensive income/(loss) in connection with cash flow hedges of the company’s borrowings. Within these amounts, gains of less than $1 million, respectively, are expected to be reclassified to net income within the next 12 months, providing an offsetting economic impact against the underlying transactions.
Foreign Exchange Risk
Long-Term Investments in Foreign Subsidiaries (Net Investment)
A large portion of the company’s foreign currency denominated debt portfolio is designated as a hedge of net investment in foreign subsidiaries to reduce the volatility in stockholders’ equity caused by changes in foreign currency exchange rates in the functional currency of major foreign subsidiaries with respect to the U.S. dollar. The company also uses cross-currency swaps and foreign exchange forward contracts for this risk management purpose. At March 31, 2014 and December 31, 2013, the total notional amount of derivative instruments designated as net investment hedges was $3.4 billion and $3.0 billion, respectively. The weighted-average remaining maturity of these instruments at March 31, 2014 and December 31, 2013 was approximately 0.4 years for both periods.
Anticipated Royalties and Cost Transactions
The company’s operations generate significant nonfunctional currency, third-party vendor payments and intercompany payments for royalties and goods and services among the company’s non-U.S. subsidiaries and with the parent company. In anticipation of these foreign currency cash flows and in view of the volatility of the currency markets, the company selectively employs foreign exchange forward contracts to manage its currency risk. These forward contracts are accounted for as cash flow hedges. The maximum length of time over which the company is hedging its exposure to the variability in future cash flows is four years. At March 31, 2014 and December 31, 2013, the total notional amount of forward contracts designated as cash flow hedges of forecasted royalty and cost transactions was $10.2 billion with a weighted-average remaining maturity of 0.7 years for both periods.
At March 31, 2014 and December 31, 2013, in connection with cash flow hedges of anticipated royalties and cost transactions, the company recorded net losses of $169 million and $252 million (before taxes), respectively, in accumulated other comprehensive income/(loss). Within these amounts, $155 million and $166 million of losses, respectively, are expected to be reclassified to net income within the next 12 months, providing an offsetting economic impact against the underlying anticipated transactions.
Foreign Currency Denominated Borrowings
The company is exposed to exchange rate volatility on foreign currency denominated debt. To manage this risk, the company employs cross-currency swaps to convert fixed-rate foreign currency denominated debt to fixed-rate debt denominated in the functional currency of the borrowing entity. These swaps are accounted for as cash flow hedges. Currently, the maximum length of time over which the company has hedged its exposure to variability in future cash flows is approximately seven years. At March 31, 2014 and December 31, 2013, the total notional amount of cross currency swaps designated as cash flow hedges of foreign currency denominated debt was $1.2 billion for both periods.
At March 31, 2014 and December 31, 2013, in connection with cash flow hedges of foreign currency denominated borrowings, the company recorded net losses of $6 million (before taxes) and $9 million (before taxes), respectively, in accumulated other comprehensive income/(loss). Within these amounts, $3 million of losses in both periods is expected to be reclassified to net income within the next 12 months, providing an offsetting economic impact against the underlying exposure.
Subsidiary Cash and Foreign Currency Asset/Liability Management
The company uses its Global Treasury Centers to manage the cash of its subsidiaries. These centers principally use currency swaps to convert cash flows in a cost-effective manner. In addition, the company uses foreign exchange forward contracts to economically hedge, on a net basis, the foreign currency exposure of a portion of the company’s nonfunctional currency assets and liabilities. The terms of these forward and swap contracts are generally less than one year. The changes in the fair values of these contracts and of the underlying hedged exposures are generally offsetting and are recorded in other (income) and expense in the Consolidated Statement of Earnings. At March 31, 2014 and December 31, 2013, the total notional amount of derivative instruments in economic hedges of foreign currency exposure was $16.3 billion and $14.7 billion, respectively.
Equity Risk Management
The company is exposed to market price changes in certain broad market indices and in the company’s own stock primarily related to certain obligations to employees. Changes in the overall value of these employee compensation obligations are recorded in selling, general and administrative (SG&A) expense in the Consolidated Statement of Earnings. Although not designated as accounting hedges, the company utilizes derivatives, including equity swaps and futures, to economically hedge the exposures related to its employee compensation obligations. The derivatives are linked to the total return on certain broad market indices or the total return on the company’s common stock, and are recorded at fair value with gains or losses also reported in SG&A expense in the Consolidated Statement of Earnings. At March 31, 2014 and December 31, 2013, the total notional amount of derivative instruments in economic hedges of these compensation obligations was $1.2 billion and $1.3 billion, respectively.
Other Risks
The company may hold warrants to purchase shares of common stock in connection with various investments that are deemed derivatives because they contain net share or net cash settlement provisions. The company records the changes in the fair value of these warrants in other (income) and expense in the Consolidated Statement of Earnings. The company did not have any warrants qualifying as derivatives outstanding at March 31, 2014 and December 31, 2013.
The company is exposed to a potential loss if a client fails to pay amounts due under contractual terms. The company may utilize credit default swaps to economically hedge its credit exposures. The swaps are recorded at fair value with gains and losses reported in other (income) and expense in the Consolidated Statement of Earnings. The company did not have any derivative instruments relating to this program outstanding at March 31, 2014 and December 31, 2013.
The following tables provide a quantitative summary of the derivative and non-derivative instrument- related risk management activity as of March 31, 2014 and December 31, 2013 as well as for the three months ended March 31, 2014 and 2013, respectively:
Fair Values of Derivative Instruments in the Consolidated Statement of Financial Position
As of March 31, 2014 and December 31, 2013
(Dollars in millions)	Fair Value of Derivative Assets								Fair Value of Derivative Liabilities
	Balance Sheet								Balance Sheet
	Classification		3/31/14			12/31/13			Classification		3/31/14			12/31/13
Designated as hedging
instruments:
Interest rate contracts:	Prepaid expenses and								Other accrued
	other current assets		$	—		$	—		expenses and liabilities		$	—		$	0
	Investments and sundry
	assets			363			308		Other liabilities			12			13
Foreign exchange	Prepaid expenses and								Other accrued
contracts:	other current assets			110			187		expenses and liabilities			270			331
	Investments and sundry
	assets			54			26		Other liabilities			55			112
Fair value of derivative									Fair value of derivative
assets			$	528		$	522		liabilities		$	337		$	456
Not designated as
hedging instruments:
Foreign exchange	Prepaid expenses and								Other accrued
contracts:	other current assets		$	74		$	94		expenses and liabilities		$	98		$	40
	Investments and sundry
	assets			59			67		Other liabilities			4			1
Equity contracts:	Prepaid expenses and								Other accrued
	other current assets			17			36		expenses and liabilities			2			4
Fair value of derivative									Fair value of derivative
assets			$	151		$	197		liabilities		$	104		$	45
Total debt designated as
hedging instruments:
	Short-term debt			N/A			N/A				$	—		$	190
	Long-term debt			N/A			N/A					6,116			6,111
Total			$	678		$	719				$	6,557		$	6,802
N/A-not applicable
The Effect of Derivative Instruments in the Consolidated Statement of Earnings
For the three months ended March 31, 2014 and 2013
(Dollars in millions)			Gain (Loss) Recognized in Earnings
			Consolidated
			Statement of		Recognized on						Attributable to Risk
			Earnings Line Item		Derivatives(1)						Being Hedged(2)
For the three months ended March 31:						2014			2013			2014			2013
Derivative instruments in fair value hedges:
Interest rate contracts			Cost of financing		$	48		$	-20		$	-23		$	46
			Interest expense			33			-13			-15			30
Derivative instruments not designated as
	hedging instruments(1):
Foreign exchange contracts			Other (income)
			and expense			-34			-439			N/A			N/A
Equity contracts			SG&A expense			21			85			N/A			N/A
Total					$	68		$	-387		$	-38		$	76
			Gain (Loss) Recognized in Earnings and Other Comprehensive Income
									Consolidated							(Ineffectiveness) and
			Effective Portion						Statement of		Effective Portion Reclassified					Amounts Excluded from
			Recognized in OCI						Earnings Line Item		from AOCI					Effectiveness Testing(3)
For the three months
	ended March 31:		2014			2013					2014			2013		2014		2013
Derivative instruments
	in cash flow hedges:
Interest rate contracts			$	—		$	—		Interest expense		$	—		$	—	$	—	$	—
									Other (income)
Foreign exchange				88			360		and expense			29			37		0		1
	contracts								Cost of sales			-26			9		—		—
									SG&A expense			-2			10		—		—
Instruments in net
	investment hedges(4):
Foreign exchange
	contracts			-26			219		Interest expense			—			—		0		-1
Total			$	62		$	579				$	1		$	56	$	0	$	0
N/A-not applicable
Note: OCI represents Other comprehensive income/(loss) in the Consolidated Statement of Comprehensive Income and AOCI represents Accumulated other comprehensive income/(loss) in the Consolidated Statement of Changes in Equity.
The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts.
The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period.
The amount of gain (loss) recognized in income represents ineffectiveness on hedge relationships.
Instruments in net investment hedges include derivative and non-derivative instruments
For the three months ending March 31, 2014 and 2013, there were no significant gains or losses recognized in earnings representing hedge ineffectiveness or excluded from the assessment of hedge effectiveness (for fair value hedges), or associated with an underlying exposure that did not or was not expected to occur (for cash flow hedges); nor are there any anticipated in the normal course of business.
Refer to the company’s 2013 Annual Report, Note A, “Significant Accounting Policies – Derivative Financial Instruments,” on pages 90 to 91 for additional information.

Financing_Receivables

Financing Receivables:	3 Months Ended
	Mar. 31, 2014
Financing Receivables:	'
Financing Receivables:	'
	4. Financing Receivables: The following table presents financing receivables, net of allowances for credit losses, including residual values.
			At March 31,			At December 31,
	(Dollars in millions)		2014			2013
	Current:
	Net investment in sales-type and direct financing leases		$	4,096		$	4,004
	Commercial financing receivables			7,024			8,541
	Client loan receivables			5,797			5,854
	Installment payment receivables			1,412			1,389
	Total		$	18,329		$	19,787
	Noncurrent:
	Net investment in sales-type and direct financing leases		$	5,152		$	5,700
	Commercial financing receivables			—			—
	Client loan receivables			6,147			6,360
	Installment payment receivables			619			695
	Total		$	11,918		$	12,755
	Net investment in sales-type and direct financing leases relates principally to the company’s systems products and are for terms ranging generally from two to six years. Net investment in sales-type and direct financing leases includes unguaranteed residual values of $698 million and $737 million at March 31, 2014 and December 31, 2013, respectively, and is reflected net of unearned income of $634 million and $672 million, and net of the allowance for credit losses of $131 million and $123 million at those dates, respectively.
	Commercial financing receivables, net of allowance for credit losses of $16 million and $23 million at March 31, 2014 and December 31, 2013, respectively, relate primarily to inventory and accounts receivable financing for dealers and remarketers of IBM and OEM products. Payment terms for inventory and accounts receivable financing generally range from 30 to 90 days.
	Client loan receivables, net of allowance for credit losses of $222 million and $201 million at March 31, 2014 and December 31, 2013, respectively, are loans that are provided primarily to clients to finance the purchase of software and services. Separate contractual relationships on these financing arrangements are for terms ranging generally from one to seven years.
	Installment payment receivables, net of allowance for credit losses of $41 million and $41 million at March 31, 2014 and December 31, 2013, respectively, are loans that are provided primarily to clients to finance hardware, software and services ranging generally from one to three years.
	Client loan receivables and installment payment receivables financing contracts are priced independently at competitive market rates. The company has a history of enforcing the terms of these separate financing agreements.
	The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings. Financing receivables pledged as collateral for borrowings were $756 million and $769 million at March 31, 2014 and December 31, 2013, respectively.
	The company did not have any financing receivables held for sale as of March 31, 2014 and December 31, 2013.
	Financing Receivables by Portfolio Segment
	The following tables present financing receivables on a gross basis, excluding the allowance for credit losses and residual value, by portfolio segment and by class, excluding current commercial financing receivables and other miscellaneous current financing receivables at March 31, 2014 and December 31, 2013. The company determines its allowance for credit losses based on two portfolio segments: lease receivables and loan receivables, and further segments the portfolio into two classes: major markets and growth markets. For additional information on the company’s accounting policies for the allowance for credit losses, see the company’s 2013 Annual Report on pages 92 and 93.
	(Dollars in millions)			Major			Growth
	At March 31, 2014			Markets			Markets			Total
	Financing receivables:
		Lease receivables		$	6,356		$	2,235		$	8,591
		Loan receivables			9,980			4,259			14,239
	Ending balance			$	16,336		$	6,494		$	22,831
	Collectively evaluated for impairment			$	16,223		$	6,270		$	22,494
	Individually evaluated for impairment			$	113		$	224		$	337
	Allowance for credit losses:
	Beginning balance at January 1, 2014
		Lease receivables		$	42		$	80		$	123
		Loan receivables			95			147			242
	Total			$	137		$	228		$	365
		Write-offs			-5			-3			-8
		Provision			3			36			39
		Other			0			-1			-1
	Ending balance at March 31, 2014			$	134		$	260		$	394
		Lease receivables		$	41		$	90		$	131
		Loan receivables		$	93		$	171		$	263
	Collectively evaluated for impairment			$	41		$	47		$	89
	Individually evaluated for impairment			$	93		$	213		$	306
	(Dollars in millions)			Major			Growth
	At December 31, 2013			Markets			Markets			Total
	Financing receivables:
		Lease receivables		$	6,796		$	2,200		$	8,996
		Loan receivables			10,529			4,012			14,542
	Ending balance			$	17,325		$	6,212		$	23,537
	Collectively evaluated for impairment			$	17,206		$	6,013		$	23,219
	Individually evaluated for impairment			$	119		$	199		$	318
	Allowance for credit losses:
	Beginning balance at January 1, 2013
		Lease receivables		$	59		$	55		$	114
		Loan receivables			121			84			204
	Total			$	180		$	138		$	318
		Write-offs			-23			-10			-33
		Provision			-21			105			84
		Other			1			-6			-5
	Ending balance at December 31, 2013			$	137		$	228		$	365
		Lease receivables		$	42		$	80		$	123
	Loan receivables		$	95		$	147		$	242
Collectively evaluated for impairment			$	45		$	48		$	93
Individually evaluated for impairment			$	93		$	179		$	272
When determining the allowances, financing receivables are evaluated either on an individual or a collective basis. For individually evaluated receivables, the company determines the expected cash flow for the receivable and calculates an estimate of the potential loss and the probability of loss. For those accounts in which the loss is probable, the company records a specific reserve. In addition, the company records an unallocated reserve that is determined by applying a reserve rate to its different portfolios, excluding accounts that have been specifically reserved. This reserve rate is based upon credit rating, probability of default, term, characteristics (lease/loan) and loss history.
Financing Receivables on Non-Accrual Status
Certain receivables for which the company has recorded a specific reserve may also be placed on non-accrual status. Non-accrual assets are those receivables with specific reserves and other accounts for which it is likely that the company will be unable to collect all amounts due according to original terms of the lease or loan agreement. Income recognition is discontinued on these receivables.
The following table presents the recorded investment in financing receivables which were on non-accrual status at March 31, 2014 and December 31, 2013.
		At March 31,			At December 31,
(Dollars in millions)		2014			2013
Major markets		$	24		$	25
Growth markets			62			34
Total lease receivables		$	85		$	59
Major markets		$	41		$	40
Growth markets			116			92
Total loan receivables		$	157		$	132
Total receivables		$	242		$	191
Impaired Loans
The company considers any loan with an individually evaluated reserve as an impaired loan. Depending on the level of impairment, loans will also be placed on non-accrual status.
The following tables present impaired client loan receivables.
		At March 31, 2014						At December 31, 2013
		Recorded			Related			Recorded			Related
(Dollars in millions)		Investment			Allowance			Investment			Allowance
Major markets		$	75		$	63		$	79		$	67
Growth markets			147			136			122			116
Total		$	222		$	199		$	201		$	183
								Interest
		Average			Interest			Income
(Dollars in millions)		Recorded			Income			Recognized on
For the three months ended March 31, 2014:		Investment			Recognized			Cash Basis
Major markets		$	77		$	0		$	0
Growth markets			134			0			0
Total		$	211		$	0		$	0
								Interest
		Average			Interest			Income
(Dollars in millions)		Recorded			Income			Recognized on
For the three months ended March 31, 2013:		Investment			Recognized			Cash Basis
Major markets		$	79		$	0		$	0
Growth markets			79			0			0
Total		$	158		$	0		$	0
Credit Quality Indicators
The company’s credit quality indicators, which are based on rating agency data, publicly available information and information provided by customers, are reviewed periodically based on the relative level of risk. The resulting indicators are a numerical rating system that maps to Standard & Poor’s Ratings Services credit ratings as shown below. Standard & Poor’s does not provide credit ratings to the company on its customers.
The following tables present the gross recorded investment for each class of receivables, by credit quality indicator, at March 31, 2014 and December 31, 2013. Receivables with a credit quality indicator ranging from AAA to BBB- are considered investment grade. All others are considered non-investment grade. The credit quality indicators do not reflect mitigation actions that the company may take to transfer credit risk to third parties.
			Lease Receivables						Loan Receivables
(Dollars in millions)			Major			Growth			Major			Growth
At March 31, 2014:			Markets			Markets			Markets			Markets
Credit Rating:
	AAA – AA-		$	648		$	63		$	1,017		$	119
	A+ – A-			1,243			168			1,952			320
	BBB+ – BBB-			2,172			1,025			3,411			1,953
	BB+ – BB			1,349			333			2,119			634
	BB- – B+			519			350			814			666
	B – B-			354			218			555			414
	CCC+ – D			71			80			111			152
Total			$	6,356		$	2,235		$	9,980		$	4,259
At March 31, 2014, the industries which made up Global Financing’s receivables portfolio consisted of: Financial (39 percent), Government (15 percent), Manufacturing (13 percent), Retail (9 percent), Services (8 percent), Communications (6 percent), Healthcare (5 percent) and Other (4 percent).
			Lease Receivables						Loan Receivables
(Dollars in millions)			Major			Growth			Major			Growth
At December 31, 2013:			Markets			Markets			Markets			Markets
Credit Rating:
	AAA – AA-		$	743		$	68		$	1,151		$	125
	A+ – A-			1,513			168			2,344			307
	BBB+ – BBB-			2,111			957			3,271			1,745
	BB+ – BB			1,393			350			2,158			638
	BB- – B+			595			368			922			672
	B – B-			365			214			565			391
	CCC+ – D			76			74			118			134
Total			$	6,796		$	2,200		$	10,529		$	4,012
At December 31, 2013, the industries which made up Global Financing’s receivables portfolio consisted of: Financial (39 percent), Government (14 percent), Manufacturing (14 percent), Retail (8 percent), Services (8 percent), Healthcare (6 percent), Communications (6 percent) and Other (4 percent).
Past Due Financing Receivables
The company views receivables as past due when payment has not been received after 90 days, measured from the billing date.
											Recorded
		Total						Total			Investment
(Dollars in millions)		Past Due						Financing			> 90 Days
At March 31, 2014:		> 90 days*			Current			Receivables			and Accruing
Major markets		$	8		$	6,348		$	6,356		$	8
Growth markets			17			2,218			2,235			10
Total lease receivables		$	25		$	8,566		$	8,591		$	18
Major markets		$	11		$	9,969		$	9,980		$	11
Growth markets			31			4,228			4,259			6
Total loan receivables		$	43		$	14,197		$	14,239		$	18
Total		$	68		$	22,763		$	22,831		$	35
* Does not include accounts that are fully reserved.
											Recorded
		Total						Total			Investment
(Dollars in millions)		Past Due						Financing			> 90 Days
At December 31, 2013:		> 90 days*			Current			Receivables			and Accruing
Major markets		$	6		$	6,789		$	6,796		$	5
Growth markets			19			2,181			2,200			11
Total lease receivables		$	25		$	8,970		$	8,996		$	16
Major markets		$	9		$	10,520		$	10,529		$	6
Growth markets			34			3,979			4,012			18
Total loan receivables		$	43		$	14,499		$	14,542		$	25
Total		$	68		$	23,469		$	23,537		$	41
* Does not include accounts that are fully reserved.
Troubled Debt Restructurings
The company did not have any troubled debt restructurings during the three months ended March 31, 2014 and for the year ended December 31, 2013.

StockBased_Compensation

Stock-Based Compensation:	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation:	'
Stock-Based Compensation:	'
	5. Stock-Based Compensation: Stock-based compensation cost is measured at grant date, based on the fair value of the award, and is recognized over the employee requisite service period. The following table presents total stock-based compensation cost included in the Consolidated Statement of Earnings:
	(Dollars in millions)
	For the three months ended March 31:		2014		2013
	Cost	$	31	$	31
	Selling, general and administrative		88		99
	Research, development and engineering		14		14
	Other (income) and expense*		-9		—
	Pre-tax stock-based compensation cost		124		144
	Income tax benefits		-41		-50
	Total stock-based compensation cost	$	83	$	94
	* Reflects the one-time effects related to the divestiture of the customer care business.
	The decrease in pre-tax stock-based compensation cost for the three months ended March 31, 2014, as compared to the corresponding period in the prior year, was due to decreases related to restricted stock units ($9 million), performance share units ($7 million) and the company’s assumption of stock-based awards previously issued by acquired entities ($4 million).
	As of March 31, 2014, the total unrecognized compensation cost of $853 million related to non-vested awards is expected to be recognized over a weighted-average period of approximately 2.4 years.
	There was no significant capitalized stock-based compensation cost at March 31, 2014 and 2013.

Segments

Segments:	3 Months Ended
	Mar. 31, 2014
Segments:	'
Segments:	'
	6. Segments: The table on page 25 reflects the results of operations of the company’s segments consistent with the management and measurement system utilized within the company. Performance measurement is based on pre-tax income. These results are used, in part, by senior management, both in evaluating the performance of, and in allocating resources to, each of the segments
	SEGMENT INFORMATION
				Global Services
			Global			Global
			Technology			Business						Systems and			Global			Total
	(Dollars in millions)		Services			Services			Software			Technology			Financing			Segments
	For the three months
		ended March 31, 2014:
	External revenue		$	9,330		$	4,483		$	5,661		$	2,391		$	512		$	22,376
	Internal revenue			241			141			932			168			617			2,099
	Total revenue		$	9,570		$	4,624		$	6,593		$	2,559		$	1,129		$	24,476
	Pre-tax income		$	1,345		$	628		$	1,918		$	-660		$	596		$	3,828
	Revenue year-to-year change			-2.9	%		-0.9	%		3	%		-20.7	%		8.6	%		-2.8	%
	Pre-tax income year-to-year
		change		-15.1	%		-10.6	%		-4.7	%		-63.1	%		10.7	%		-13.7	%
	Pre-tax income margin			14.1	%		13.6	%		29.1	%		-25.8	%		52.8	%		15.6	%
	nm - not meaningful
	For the three months
		ended March 31, 2013:
	External revenue		$	9,605		$	4,484		$	5,572		$	3,106		$	499		$	23,266
	Internal revenue			248			180			831			120			541			1,919
	Total revenue		$	9,852		$	4,664		$	6,403		$	3,226		$	1,040		$	25,185
	Pre-tax income		$	1,585		$	703		$	2,014		$	-405		$	538		$	4,435
	Pre-tax income margin			16.1	%		15.1	%		31.5	%		-12.5	%		51.8	%		17.6	%
	Reconciliations to IBM as Reported:
	(Dollars in millions)
	For the three months ended March 31:		2014			2013
	Revenue:
	Total reportable segments		$	24,476		$	25,185
	Eliminations of internal transactions			-2,099			-1,919
	Other revenue adjustments			107			142
		Total IBM Consolidated	$	22,484		$	23,408
	Pre-tax income:
	Total reportable segments		$	3,828		$	4,435
	Amortization of acquired intangible assets			-194			-183
	Acquisition-related charges			-8			-11
	Non-operating retirement-related (costs)/income			-123			-283
	Eliminations of internal transactions			-524			-339
	Unallocated corporate amounts			0			-13
		Total IBM Consolidated	$	2,980		$	3,606

Equity_Activity

Equity Activity:	3 Months Ended
	Mar. 31, 2014
Equity Activity:	'
Equity Activity:	'
	7. Equity Activity:
	Reclassifications and Taxes Related to Items of Other Comprehensive Income
	(Dollars in millions)					Before Tax			Tax (Expense)/			Net of Tax
	For the three months ended March 31, 2014:					Amount			Benefit			Amount
	Other comprehensive income/(loss):
		Foreign currency translation adjustments			$	-61		$	10		$	-51
		Net changes related to available-for-sale securities:
			Unrealized gains/(losses) arising during the period		$	0		$	0		$	0
			Reclassification of (gains)/losses to other (income) and expense			4			-2			3
			Subsequent changes in previously impaired securities arising during
			the period			—			—			—
		Total net changes related to available-for-sale securities			$	4		$	-2		$	3
		Unrealized gains/(losses) on cash flow hedges:
			Unrealized gains/(losses) arising during the period		$	88		$	-33		$	54
			Reclassification of (gains)/losses to:
			Cost of sales			26			-10			16
			SG&A expense			2			0			2
			Other (income) and expense			-29			11			-18
			Interest expense			0			0			0
		Total unrealized gains/(losses) on cash flow hedges			$	87		$	-32		$	55
		Retirement-related benefit plans(1):
			Prior service costs/(credits)		$	1		$	0		$	0
			Net (losses)/gains arising during the period			32			-11			21
			Curtailments and settlements			4			-1			3
			Amortization of prior service (credits)/costs			-29			10			-20
			Amortization of net (gains)/losses			649			-214			434
		Total retirement-related benefit plans			$	656		$	-217		$	439
	Other comprehensive income/(loss)				$	687		$	-241		$	446
	(1) These AOCI components are included in the computation of net periodic pension cost. (See note 8, "Retirement-Related Benefits,"
	for additional information.)
	Reclassifications and Taxes Related to Items of Other Comprehensive Income
	(Dollars in millions)					Before Tax			Tax (Expense)/			Net of Tax
	For the three months ended March 31, 2013:					Amount			Benefit			Amount
	Other comprehensive income/(loss):
		Foreign currency translation adjustments			$	-405		$	-84		$	-489
		Net changes related to available-for-sale securities:
			Unrealized gains/(losses) arising during the period		$	-3		$	1		$	-2
			Reclassification of (gains)/losses to other (income) and expense			1			0			0
			Subsequent changes in previously impaired securities arising during
			the period			1			0			1
		Total net changes related to available-for-sale securities			$	-1		$	0		$	0
		Unrealized gains/(losses) on cash flow hedges:
			Unrealized gains/(losses) arising during the period		$	360		$	-128		$	232
			Reclassification of (gains)/losses to:
			Cost of sales			-9			3			-6
			SG&A expense			-10			3			-7
			Other (income) and expense			-37			14			-23
			Interest expense			0			—			0
		Total unrealized gains/(losses) on cash flow hedges			$	305		$	-108		$	197
		Retirement-related benefit plans(1):
			Prior service costs/(credits)		$	33		$	-11		$	22
			Net (losses)/gains arising during the period			-15			5			-10
			Curtailments and settlements			—			—			—
			Amortization of prior service (credits)/costs			-30			10			-20
			Amortization of net (gains)/losses			886			-293			594
		Total retirement-related benefit plans			$	875		$	-289		$	586
	Other comprehensive income/(loss)				$	773		$	-480		$	293
	(1) These AOCI components are included in the computation of net periodic pension cost. (See note 8, "Retirement-Related Benefits,"
	for additional information.)
	Accumulated Other Comprehensive Income/(Loss) (net of tax)
										Net Change			Net Unrealized
				Net Unrealized			Foreign			Retirement-			Gains/(Losses)		Accumulated
				Gains/(Losses)			Currency			Related			on Available-		Other
			on Cash Flow			Translation			Benefit			For-Sale		Comprehensive
(Dollars in Millions)			Hedges			Adjustments*			Plans			Securities		Income/(Loss)
1-Jan-14			$	-165		$	332		$	-21,767		$	-1	$	-21,602
Other comprehensive income before
	reclassifications			54			-51			21			0		24
Amount reclassified from accumulated
	other comprehensive income			1			0			417			3		421
Total change for the period				55			-51			439			3		446
31-Mar-14			$	-111		$	281		$	-21,328		$	2	$	-21,156
									Net Change			Net Unrealized
			Net Unrealized			Foreign			Retirement-			Gains/(Losses)		Accumulated
			Gains/(Losses)			Currency			Related			on Available-		Other
			on Cash Flow			Translation			Benefit			For-Sale		Comprehensive
(Dollars in Millions)			Hedges			Adjustments*			Plans			Securities		Income/(Loss)
1-Jan-13			$	-90		$	1,733		$	-27,406		$	4	$	-25,759
Other comprehensive income before
	reclassifications			232			-489			12			-1		-245
Amount reclassified from accumulated
	other comprehensive income			-35			0			574			0		539
Total change for the period				197			-489			586			0		293
31-Mar-13			$	107		$	1,243		$	-26,820		$	4	$	-25,466
* Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax.

RetirementRelated_Benefits

Retirement-Related Benefits:	3 Months Ended
	Mar. 31, 2014
Retirement-Related Benefits:	'
Retirement-Related Benefits:	'
	8. Retirement-Related Benefits: The company offers defined benefit pension plans, defined contribution pension plans, as well as nonpension postretirement plans primarily consisting of retiree medical benefits. The following table provides the total retirement-related benefit plans’ impact on income before income taxes:
							Yr. to Yr.
	(Dollars in millions)						Percent
	For the three months ended March 31:		2014		2013		Change
	Retirement-related plans – cost
		Defined benefit and contribution pension plans – cost	$	474	$	674		-29.6	%
		Nonpension postretirement plans – cost		67		80		-16
		Total	$	541	$	754		-28.2	%
	The following tables provide the components of the cost/(income) for the company’s pension plans:
	Cost/(Income) of Pension Plans
	(Dollars in millions)		U.S. Plans				Non-U.S. Plans
	For the three months ended March 31:		2014		2013		2014			2013
	Service cost		$	—	$	—	$	116		$	131
	Interest cost			555		496		390			382
	Expected return on plan assets			-1,024		-995		-572			-554
	Amortization of prior service costs/(credits)			2		2		-29			-31
	Recognized actuarial losses			269		451		360			404
	Curtailments and settlements			—		—		4			0
	Multi-employer plans/other costs			—		—		79			30
	Total net periodic pension (income)/cost of defined
		benefit plans		-198		-46		348			363
	Cost of defined contribution plans			191		206		133			151
	Total defined benefit and contribution plans cost recognized
		in the Consolidated Statement of Earnings	$	-7	$	160	$	481		$	514
	On March 24, 2014, the Supreme Court of Spain issued a ruling against IBM Spain in litigation involving its defined benefit and defined contributions plans. See page 35 for additional information. As a result of the ruling, the company recorded an additional pre-tax retirement-related obligation of $55 million in the first quarter of 2014 in selling, general and administrative expense in the Consolidated Statement of Earnings. This charge is not reflected in operating (non-GAAP) expense. This obligation is reflected in "Non-U.S. Plans - Multi-employer plans/other costs" in the table above. To date, the rulings in this case are declaratory only and there have been no quantifications of any individual remedies.
	In March 2014, the company initiated a change to the investment strategy of its U.S. defined benefit plan. The 2014 target asset allocation was modified, primarily by reducing equity securities from 42 percent to 32 percent, and increasing debt securities from 47 percent to 57 percent of total plan assets, respectively. The asset allocation change was substantially completed by March 31, 2014. This change is designed to reduce the potential negative impact that equity markets might have on the funded status of the U.S. defined benefit plan. The change is expected to reduce the 2015 expected long-term rate of return on assets to approximately 7.75 percent. See note S, "Retirement-Related Benefits," on page 135 in the company's 2013 Annual Report for additional information regarding the company's investment strategy.
	In 2014, the company expects to contribute to its non-U.S. defined benefit and multi-employer plans approximately $600 million, which will be mainly contributed to the defined benefit pension plans in Japan, the UK, Switzerland and the Netherlands. This amount represents the legally mandated minimum contributions. Total net contributions to the non-U.S. plans in the first three months of 2014 were $126 million.
	The following table provides the components of the cost/(income) for the company's nonpension postretirement plans:
	Cost of Nonpension Postretirement Plans
			U.S. Plan				Non-U.S. Plans
	(Dollars in millions)		2014		2013		2014			2013
	For the three months ended March 31:
	Service cost		$	7	$	9	$	2		$	3
	Interest cost			45		42		16			16
	Expected return on plan assets			0		0		-2			-2
	Amortization of prior service costs/(credits)			-2		—		-1			-1
	Recognized actuarial losses			0		8		3			6
	Total nonpension postretirement plan cost recognized in
		Consolidated Statement of Earnings	$	50	$	58	$	17		$	22
	In connection with the Medicare Prescription Drug Improvement and Modernization Act of 2003 (the ‘Act’), the company qualified to receive a subsidy through 2013. Due to benefit plan changes effective January 1, 2014, the company no longer qualifies for the subsidy as of that date. The company is expected to receive additional subsidies after 2013 to true up the final subsidy amount due to IBM under the Act. The company received a $5.4 million subsidy in the first quarter of 2014 and a $6.1 million subsidy in the first quarter of 2013. For further information related to the Act, see page 141 in the company’s 2013 Annual Report.

AcquisitionsDivestitures

Acquisitions/Divestitures:	3 Months Ended
	Mar. 31, 2014
Acquisitions/Divestitures:	'
Acquisitions/Divestitures:	'
	9. Acquisitions/Divestitures:
	Acquisitions: During the three months ended March 31, 2014, the company completed two acquisitions at an aggregate cost of $286 million.
	The Software segment completed acquisitions of two privately held companies in the first quarter: Aspera, Inc. (Aspera) and Cloudant, Inc. (Cloudant). Both acquisitions were for 100 percent of the acquired companies.
	The table below reflects the purchase price related to these acquisitions and the resulting purchase price allocations as of March 31, 2014:
			Amortization			Total
	(Dollars in millions)		Life (in yrs.)			Acquisitions
	Current assets				$	21
	Fixed assets/noncurrent assets					18
	Intangible assets:
		Goodwill		N/A		239
		Completed technology		7		33
		Client relationships		7		1
		Patents/trademarks		7-May		8
	Total assets acquired					319
	Current liabilities					-11
	Noncurrent liabilities					-22
	Total liabilities assumed					-33
	Total purchase price				$	286
	N/A - not applicable
	Each acquisition further complemented and enhanced the company’s portfolio of product and services offerings. Aspera’s technology makes cloud computing faster, more predictable and more cost effective for big data transfers such as enterprise storage, sharing virtual images or accessing the cloud for increased computing capacity. The acquisition of Cloudant will extend the company’s mobile and cloud platforms by enabling developers to easily and quickly create next generation mobile and web-based applications. Purchase price consideration for these acquisitions as reflected in the table above, was paid primarily in cash. All acquisitions are reported in the Consolidated Statement of Cash Flows net of acquired cash and cash equivalents.
	The acquisitions were accounted for as business combinations using the acquisition method, and accordingly, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity was recorded at their estimated fair values at the date of acquisition. The primary items that generated the goodwill are the value of the synergies between the acquired companies and IBM and the acquired assembled work-force, neither of which qualify as an amortizable intangible asset. The overall weighted-average life of the identified amortizable intangible assets acquired is 6.8 years. These identified intangible assets will be amortized on a straight-line basis over their useful lives. Goodwill of $239 million has been assigned to the Software segment. It is expected that none of the goodwill will be deductible for tax purposes.
	On April 10, 2014, the company announced that it had entered into a definitive agreement to acquire Silverpop, a privately held company based in Atlanta, GA. Silverpop is a provider of cloud-based capabilities that deliver personalized customer engagements in highly scalable environments. The acquisition is expected to close in the second quarter of 2014.
	Divestitures:
	On January 23, 2014, IBM and Lenovo Group Limited (Lenovo) announced a definitive agreement in which Lenovo will acquire the company’s x86 server portfolio for $2.3 billion, consisting of approximately $2 billion in cash, with the balance in Lenovo stock. The stock will represent less than 5 percent equity ownership in Lenovo. The company will sell to Lenovo its System x, BladeCenter and Flex System blade servers and switches, x86-based Flex integrated systems, NeXtScale and iDataPlex servers and associated software, blade networking and maintenance operations.
	IBM and Lenovo plan to enter into a strategic relationship which will include a global OEM and reseller agreement for sales of IBM’s industry-leading entry and midrange Storwize disk storage systems, tape storage systems, General Parallel File System software, SmartCloud Entry offering, and elements of IBM’s system software, including Systems Director and Platform Computing solutions. Following the closing of the transaction, Lenovo will assume related customer service and maintenance operations. IBM will continue to provide maintenance delivery on Lenovo’s behalf for an extended period of time.
	The transaction will be completed as soon as is practical, subject to the satisfaction of regulatory requirements, customary closing conditions and any other required approvals. At March 31, 2014, the company is engaged in the regulatory review process and in the activities necessary to separate the tangible assets in order to close the transaction. The transaction is expected to be completed in phases, with the initial closing expected in the second half of 2014. Subsequent local closings will occur subject to similar conditions, agreements and the information and consultation process in applicable countries.
	The company expects to recognize a total pre-tax gain on the sale of approximately $1 billion. This gain will be recognized consistent with the closing schedule for the transaction. The exact amount of the gain and the breakdown by closing date is not yet determinable. The variables that can impact the final gain include the valuation of the final balance sheet transferred, the valuation of other related agreements and transaction-related expenses.
	The company’s worldwide x86 business is reported in the Systems and Technology segment, and the associated maintenance operations are part of the Global Technology Services segment. In 2013, this combined business delivered approximately $4.6 billion of revenue, was essentially breakeven on a pre-tax income basis and had approximately $100 million in tangible assets.
	On September 10, 2013, IBM and SYNNEX announced a definitive agreement in which SYNNEX will acquire the company’s worldwide customer care business process outsourcing services business for $501 million, consisting of approximately $430 million in cash, net of balance sheet adjustments, and $71 million in SYNNEX stock, which represents less than 5 percent equity ownership in SYNNEX. As part of the transaction, SYNNEX entered into a multi-year agreement with the company, and Concentrix, SYNNEX’s outsourcing business, has become an IBM strategic business partner for global customer care business process outsourcing services.
	The transaction is being completed in phases – the initial closing was completed on January 31, 2014, with subsequent closings expected to be completed in the second quarter of 2014, subject to customary closing conditions, local agreements and the information and consultation process in applicable countries. The company expects to recognize a total pre-tax gain on the sale of between $200 million and $225 million. The gain recognized in the first quarter of 2014 was $98 million. The company’s worldwide customer care business process outsourcing services and industry process services was reported in the Global Technology Services segment. In 2013, the divested business delivered approximately $1.3 billion of revenue, approximately $0.1 billion of pre-tax income and had approximately $50 million in tangible assets.
	On April 17, 2012, the company announced that it had signed a definitive agreement with Toshiba TEC for the sale of its Retail Store Solutions business. As part of the transaction, the company agreed to transfer the maintenance business to Toshiba TEC within three years of the original closing of the transaction.
	In first quarter 2014, the company completed the first phase of the transfer of the maintenance workforce to Toshiba. Subsequent wave closings are scheduled to be completed through the first quarter of 2015 along with associated parts and inventory transfer. The first phase transfer and an assessment of the ongoing contractual terms of the overall transaction resulted in the recognition of an additional pre-tax gain of $34 million in the first quarter of 2014.
	The company expects to close the final phase of the divestiture in the first quarter of 2015. Overall, the company expects to recognize a cumulative total pre-tax gain on the sale of approximately $508 million.

Intangible_Assets_Including_Go

Intangible Assets Including Goodwill:	3 Months Ended
	Mar. 31, 2014
Intangible Assets Including Goodwill:	'
Intangible Assets Including Goodwill:	'
	10. Intangible Assets Including Goodwill: The following table details the company’s intangible asset balances by major asset class:
		At March 31, 2014
	(Dollars in millions)	Gross Carrying		Accumulated		Net Carrying
	Intangible asset class	Amount		Amortization		Amount
	Capitalized software	$	1,471	$	-696	$	775
	Client relationships		2,149		-1,050		1,099
	Completed technology		2,935		-1,312		1,623
	In-process R&D		2		—		2
	Patents/trademarks		366		-169		198
	Other*		7		-5		2
	Total	$	6,929	$	-3,231	$	3,698
		At December 31, 2013
	(Dollars in millions)	Gross Carrying		Accumulated		Net Carrying
	Intangible asset class	Amount		Amortization		Amount
	Capitalized software	$	1,494	$	-699	$	794
	Client relationships		2,148		-977		1,171
	Completed technology		2,910		-1,224		1,687
	In-process R&D		13		—		13
	Patents/trademarks		358		-154		204
	Other*		7		-5		2
	Total	$	6,930	$	-3,059	$	3,871
	* Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.
	The net carrying amount of intangible assets decreased $173 million during the first quarter of 2014, primarily due to amortization, partially offset by intangible asset additions resulting from acquisitions. The aggregate intangible amortization expense for acquired intangibles (excluding capitalized software) was $339 million and $331 million for the quarters ended March 31, 2014 and 2013, respectively. In addition, in the first three months of 2014, the company retired $164 million of fully amortized intangible assets, impacting both the gross carrying amount and accumulated amortization by this amount.
	The amortization expense for each of the five succeeding years relating to intangible assets currently recorded in the Consolidated Statement of Financial Position is estimated to be the following at March 31, 2014:
		Capitalized		Acquired
	(Dollars in millions)	Software		Intangibles		Total
	2014 (for Q2-Q4)	$	377	$	619	$	997
	2015		294		642		936
	2016		96		601		697
	2017		8		479		487
	2018		—		328		328
	The change in the goodwill balances by reportable segment, for the three months ended March 31, 2014 and for the year ended December 31, 2013 are as follows:
										Foreign
										Currency
						Purchase				Translation
	(Dollars in millions)	Balance		Goodwill		Price				And Other			Balance
	Segment	1/1/14		Additions		Adjustments		Divestitures		Adjustments			3/31/14
	Global Business Services	$	4,334	$	—	$	—	$	—		$	4	$	4,337
	Global Technology Services		4,129		—		—		-52			16		4,094
	Software		21,121		239		0		—			-170		21,190
	Systems and Technology		1,601		—		—		—			-8		1,593
	Total	$	31,184	$	239	$	0	$	-52		$	-158	$	31,214
											Foreign
											Currency
						Purchase					Translation
	(Dollars in millions)	Balance		Goodwill		Price					And Other		Balance
	Segment	1/1/13		Additions		Adjustments		Divestitures			Adjustments		12/31/13
	Global Business Services	$	4,357	$	—	$	0	$	-3		$	-21	$	4,334
	Global Technology Services		2,916		1,246		17		—			-50		4,129
	Software		20,405		987		11		-4			-279		21,121
	Systems and Technology		1,568		13		33		—			-14		1,601
	Total	$	29,247	$	2,246	$	61	$	-7		$	-363	$	31,184
	Purchase price adjustments recorded in the first three months of 2014 and full year 2013 were related to acquisitions that were completed on or prior to December 31, 2013 or December 31, 2012, respectively, and were still subject to the measurement period that ends at the earlier of 12 months from the acquisition date or when information becomes available. There were no goodwill impairment losses recorded during the first three months of 2014 or the full year of 2013 and the company has no accumulated impairment losses.

RestructuringRelated_Liabiliti

Restructuring-Related Liabilities:	3 Months Ended
	Mar. 31, 2014
Restructuring-Related Liabilities:	'
Restructuring-Related Liabilities:	'
	11. Restructuring-Related Liabilities: The following table provides a roll forward of the current and noncurrent liabilities for special restructuring-related actions taken prior to 2006.
			Liability						Liability
			as of				Other		as of
	(Dollars in millions)		1/1/14		Payments		Adjustments*		3/31/14
	Current:
		Workforce	$	27	$	-7	$	8	$	28
	Total current		$	27	$	-7	$	8	$	28
	Noncurrent:
		Workforce	$	440	$	—	$	-3	$	437
	Total noncurrent		$	440	$	—	$	-3	$	437
	* Other Adjustments principally include the reclassification of noncurrent to current, remeasurement of actuarial assumptions,
	foreign currency translation adjustments and interest accretion.

Contingencies

Contingencies:	3 Months Ended
	Mar. 31, 2014
Contingencies:	'
Contingencies:	'
	12. Contingencies: As a company with a substantial employee population and with clients in more than 175 countries, IBM is involved, either as plaintiff or defendant, in a variety of ongoing claims, demands, suits, investigations, tax matters and proceedings that arise from time to time in the ordinary course of its business. The company is a leader in the information technology industry and, as such, has been and will continue to be subject to claims challenging its IP rights and associated products and offerings, including claims of copyright and patent infringement and violations of trade secrets and other IP rights. In addition, the company enforces its own IP against infringement, through license negotiations, lawsuits or otherwise. Also, as is typical for companies of IBM’s scope and scale, the company is party to actions and proceedings in various jurisdictions involving a wide range of labor and employment issues (including matters related to contested employment decisions, country-specific labor and employment laws, and the company’s pension, retirement and other benefit plans), as well as actions with respect to contracts, product liability, securities, foreign operations, competition law and environmental matters. These actions may be commenced by a number of different parties, including competitors, clients, current or former employees, government and regulatory agencies, stockholders and representatives of the locations in which the company does business. Some of the actions to which the company is party may involve particularly complex technical issues, and some actions may raise novel questions under the laws of the various jurisdictions in which these matters arise.
	The company records a provision with respect to a claim, suit, investigation or proceeding when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Any recorded liabilities, including any changes to such liabilities for the quarter ended March 31, 2014 were not material to the Consolidated Financial Statements.
	In accordance with the relevant accounting guidance, the company provides disclosures of matters for which the likelihood of material loss is at least reasonably possible. In addition, the company also discloses matters based on its consideration of other matters and qualitative factors, including the experience of other companies in the industry, and investor, customer and employee relations considerations.
	With respect to certain of the claims, suits, investigations and proceedings discussed herein, the company believes at this time that the likelihood of any material loss is remote, given, for example, the procedural status, court rulings, and/or the strength of the company’s defenses in those matters. With respect to the remaining claims, suits, investigations and proceedings discussed in this note, the company is unable to provide estimates of reasonably possible losses or range of losses, including losses in excess of amounts accrued, if any, for the following reasons. Claims, suits, investigations and proceedings are inherently uncertain, and it is not possible to predict the ultimate outcome of these matters. It is the company’s experience that damage amounts claimed in litigation against it are unreliable and unrelated to possible outcomes, and as such are not meaningful indicators of the company’s potential liability. Further, the company is unable to provide such an estimate due to a number of other factors with respect to these claims, suits, investigations and proceedings, including considerations of the procedural status of the matter in question, the presence of complex or novel legal theories, and/or the ongoing discovery and development of information important to the matters. The company reviews claims, suits, investigations and proceedings at least quarterly, and decisions are made with respect to recording or adjusting provisions and disclosing reasonably possible losses or range of losses (individually or in the aggregate), to reflect the impact and status of settlement discussions, discovery, procedural and substantive rulings, reviews by counsel and other information pertinent to a particular matter.
	Whether any losses, damages or remedies finally determined in any claim, suit, investigation or proceeding could reasonably have a material effect on the company’s business, financial condition, results of operations or cash flows will depend on a number of variables, including: the timing and amount of such losses or damages; the structure and type of any such remedies; the significance of the impact any such losses, damages or remedies may have in the Consolidated Financial Statements; and the unique facts and circumstances of the particular matter that may give rise to additional factors. While the company will continue to defend itself vigorously, it is possible that the company’s business, financial condition, results of operations or cash flows could be affected in any particular period by the resolution of one or more of these matters.
	The following is a summary of the more significant legal matters involving the company.
	The company is a defendant in an action filed on March 6, 2003 in state court in Salt Lake City, Utah by the SCO Group (SCO v. IBM). The company removed the case to Federal Court in Utah. Plaintiff is an alleged successor in interest to some of AT&T’s UNIX IP rights, and alleges copyright infringement, unfair competition, interference with contract and breach of contract with regard to the company’s distribution of AIX and Dynix and contribution of code to Linux. The company has asserted counterclaims, including breach of contract, violation of the Lanham Act, unfair competition, intentional torts, unfair and deceptive trade practices, breach of the General Public License that governs open source distributions, promissory estoppel and copyright infringement. Motions for summary judgment were heard in March 2007, and the court has not yet issued its decision. On September 14, 2007, plaintiff filed for bankruptcy protection, and all proceedings in this case were stayed. On August 25, 2009, the U.S. Bankruptcy Court for the District of Delaware approved the appointment of a Trustee of SCO. The court in another suit, the SCO Group, Inc. v. Novell, Inc., held a trial in March 2010. The jury found that Novell is the owner of UNIX and UnixWare copyrights; the judge subsequently ruled that SCO is obligated to recognize Novell’s waiver of SCO’s claims against IBM and Sequent for breach of UNIX license agreements. On August 30, 2011, the Tenth Circuit Court of Appeals affirmed the district court’s ruling and denied SCO’s appeal of this matter. In June 2013, the Federal Court in Utah granted SCO’s motion to reopen the SCO v. IBM case. On July 10, 2013, the Court entered an order dismissing seven of SCO's ten claims, specifically its breach of contract and copyright claims, and one tortious interference claim.
	On May 13, 2010, IBM and the State of Indiana (acting on behalf of the Indiana Family and Social Services Administration) sued one another in a dispute over a 2006 contract regarding the modernization of social service program processing in Indiana. The State terminated the contract, claiming that IBM was in breach, and the State is seeking damages. IBM believes the State’s claims against it are without merit and is seeking payment of termination amounts specified in the contract. After six weeks of trial, on July 18, 2012, the Indiana Superior Court in Marion County rejected the State’s claims in their entirety and awarded IBM $52 million plus interest and costs. On February 13, 2014, the Indiana Court of Appeals reversed portions of the trial judge’s findings, found IBM in material breach, and ordered the case remanded to the trial judge to determine the State’s damages, if any. The Indiana Court of Appeals also affirmed approximately $50 million of the trial court’s award of damages to IBM. This matter remains pending in the Indiana courts.
	On April 16, 2014, Iusacell SA de C.V. (Iusacell) sued IBM, claiming that IBM made fraudulent misrepresentations that induced Iusacell to enter into an agreement with IBM Mexico. Iusacell claims $2.5 billion in damages for lost profits. Iusacell’s complaint relates to a contractual dispute in Mexico, which is the subject of a pending arbitration proceeding in Mexico initiated by IBM Mexico against Iusacell for breach of the underlying agreement.
	IBM United Kingdom Limited (IBM UK) initiated legal proceedings in May 2010 before the High Court in London against the IBM UK Pensions Trust (the UK Trust) and two representative beneficiaries of the UK Trust membership. IBM UK is seeking a declaration that it acted lawfully both in notifying the Trustee of the UK Trust that it was closing its UK defined benefit plans to future accruals for most participants and in implementing the company’s new retirement policy. On April 4, 2014, the High Court acknowledged that the changes made to its UK defined benefit plans were within IBM’s discretion, but ruled that IBM breached its implied duty of good faith both in implementing these changes and in the manner in which it consulted with employees. This judgment contemplates a future hearing to determine what remedies are available. In addition, IBM UK is a defendant in approximately 290 individual actions brought since early 2010 by participants of the defined benefits plans who left IBM UK. These actions, which allege constructive dismissal and age discrimination, are pending before the Employment Tribunal in Southampton UK and are currently stayed.
	In a separate but related proceeding, in March 2011, the Trustee of the IBM UK Trust was granted leave to initiate a claim before the High Court in London against IBM UK and one member of the UK Trust membership, seeking an order modifying certain documents and terms relating to retirement provisions in IBM UK’s largest defined benefit plan (the C Plan) dating back to 1983. The trial of these proceedings began in May 2012 and finished in early June. On October 12, 2012, the High Court in London issued its ruling, holding that the 1983 Trust Deeds and Rules should be modified to allow certain categories of current IBM UK employees who are members of the C Plan to retire from the age of 60 (rather than from the age of 63) without actuarial reduction of their defined benefit pension. In a supplementary ruling on December 13, 2012, the Court declined to similarly modify the Trust Deeds and Rules for former employees who were C Plan members and who left the company prior to retirement. On February 7, 2013, the Court issued an order agreed to by all parties, under which there will be no appeals of the October 2012 and December 2012 judgments. As a result of the October 2012 ruling, IBM recorded an additional pre-tax retirement-related obligation of $162 million in the third quarter of 2012.
	On March 24, 2014, in a suit brought by local Works Councils, the Supreme Court of Spain held that IBM Spain’s defined contribution (DC) plan implemented in 1993 was null and void, and held that current employees could reinstate their rights to a defined benefit (DB) plan, although with an offset for DC contributions paid to date. The Court held that IBM Spain did not consult with the Works Councils in seeking the voluntary participation of employees in changing the pension scheme, and recommended that IBM Spain and the Works Councils engage in discussions over how to carry out the offset. The ruling is declaratory only and there have been no quantifications of, or suits for, individual remedies. IBM Spain is considering its options for appeal.
	In March 2011, the company announced that it had agreed to settle a civil enforcement action with the Securities and Exchange Commission (SEC) relating to alleged violations of the Foreign Corrupt Practices Act of 1977 (FCPA). On July 25, 2013, the court approved that 2011 settlement and required that for a two-year period IBM make reports to the SEC and the court on certain matters, including those relating to compliance with the FCPA. In early 2012, IBM notified the SEC of an investigation by the Polish Central Anti-Corruption Bureau involving allegations of illegal activity by a former IBM Poland employee in connection with sales to the Polish government. IBM is cooperating with the SEC and Polish authorities in this matter. In April 2013, IBM learned that the U.S. Department of Justice (DOJ) is also investigating allegations related to the Poland matter, as well as allegations relating to transactions in Argentina, Bangladesh and Ukraine. The DOJ is also seeking information regarding the company's global FCPA compliance program and its public sector business. The company is cooperating with the DOJ in this matter.
	In May 2013, IBM learned that the SEC is conducting an investigation into how IBM reports cloud revenue. IBM is cooperating with the SEC in this matter.
	In December 2013, a putative class action lawsuit was filed in the United States District Court for the Southern District of New York related to the company’s third-quarter 2013 financial results disclosure. The company, its Chairman, President and Chief Executive Officer, and a former Senior Vice President and Chief Financial Officer of the company are named as defendants. Plaintiffs allege that defendants violated Section 20(a) and Section10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder.
	The company is a defendant in numerous actions filed after January 1, 2008 in the Supreme Court for the State of New York, county of Broome, on behalf of hundreds of plaintiffs. The complaints allege numerous and different causes of action, including for negligence and recklessness, private nuisance and trespass. Plaintiffs in these cases seek medical monitoring and claim damages in unspecified amounts for a variety of personal injuries and property damages allegedly arising out of the presence of groundwater contamination and vapor intrusion of groundwater contaminants into certain structures in which plaintiffs reside or resided, or conducted business, allegedly resulting from the release of chemicals into the environment by the company at its former manufacturing and development facility in Endicott. These complaints also seek punitive damages in an unspecified amount.
	The company is party to, or otherwise involved in, proceedings brought by U.S. federal or state environmental agencies under the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), known as “Superfund,” or laws similar to CERCLA. Such statutes require potentially responsible parties to participate in remediation activities regardless of fault or ownership of sites. The company is also conducting environmental investigations, assessments or remediations at or in the vicinity of several current or former operating sites globally pursuant to permits, administrative orders or agreements with country, state or local environmental agencies, and is involved in lawsuits and claims concerning certain current or former operating sites.
	The company is also subject to ongoing tax examinations and governmental assessments in various jurisdictions. Along with many other U.S. companies doing business in Brazil, the company is involved in various challenges with Brazilian authorities regarding non-income tax assessments and non-income tax litigation matters. These matters include claims for taxes on the importation of computer software. In November 2008, the company won a significant case in the Superior Chamber of the federal administrative tax court in Brazil, and in late July 2009, the company received written confirmation regarding this decision. The total potential amount related to the remaining matters for all applicable years is approximately $720 million. The company believes it will prevail on these matters and that this amount is not a meaningful indicator of liability.

Commitments

Commitments:	3 Months Ended
	Mar. 31, 2014
Commitments:	'
Commitments:	'
	13. Commitments: The company’s extended lines of credit to third-party entities include unused amounts of $6,103 million and $5,028 million at March 31, 2014 and December 31, 2013, respectively. A portion of these amounts was available to the company’s business partners to support their working capital needs. In addition, the company has committed to provide future financing to its clients in connection with client purchase agreements for approximately $1,589 million and $1,769 million at March 13, 2014 and December 31, 2013, respectively.
	The company has applied the guidance requiring a guarantor to disclose certain types of guarantees, even if the likelihood of requiring the guarantor’s performance is remote. The following is a description of arrangements in which the company is the guarantor.
	The company is a party to a variety of agreements pursuant to which it may be obligated to indemnify the other party with respect to certain matters. Typically, these obligations arise in the context of contracts entered into by the company, under which the company customarily agrees to hold the party harmless against losses arising from a breach of representations and covenants related to such matters as title to the assets sold, certain intellectual property (IP) rights, specified environmental matters, third-party performance of nonfinancial contractual obligations and certain income taxes. In each of these circumstances, payment by the company is conditioned on the other party making a claim pursuant to the procedures specified in the particular contract, the procedures of which typically allow the company to challenge the other party’s claims. While typically indemnification provisions do not include a contractual maximum on the company’s payment, the company’s obligations under these agreements may be limited in terms of time and/or nature of claim, and in some instances, the company may have recourse against third parties for certain payments made by the company.
	It is not possible to predict the maximum potential amount of future payments under these or similar agreements due to the conditional nature of the company’s obligations and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the company under these agreements have not had a material effect on the company’s business, financial condition or results of operations.
	In addition, the company guarantees certain loans and financial commitments. The maximum potential future payment under these financial guarantees was $45 million and $44 million at March 13, 2014 and December 31, 2013, respectively. The fair value of the guarantees recognized in the Consolidated Statement of Financial Position is not material.
	Changes in the company’s warranty liability for standard warranties and deferred income for extended warranty contracts are presented in the following tables:
	Standard Warranty Liability
	(Dollars in millions)	2014		2013
	Balance at January 1	$	376	$	394
	Current period accruals		54		71
	Accrual adjustments to reflect actual experience		-3		9
	Charges incurred		-85		-93
	Balance at March 31	$	342	$	381
	Extended Warranty Liability
	(Dollars in millions)	2014		2013
	Aggregate deferred revenue at January 1	$	579	$	606
	Revenue deferred for new extended warranty contracts		54		47
	Amortization of deferred revenue		-73		-82
	Other*		-11		-7
	Aggregate deferred revenue at March 31	$	548	$	565
	Current portion	$	268	$	286
	Noncurrent portion		280		278
	Aggregate deferred revenue at March 31	$	548	$	565
	* Other primarily consists of foreign currency translation adjustments.

Subsequent_Events

Subsequent Events:	3 Months Ended
	Mar. 31, 2014
Subsequent Events:	'
Subsequent Events:	'
	14. Subsequent Events: On April 29, 2014, the company announced that the Board of Directors approved a quarterly dividend of $1.10 per common share. The dividend is payable June 10, 2014 to shareholders of record on May 9, 2014. The dividend declaration represents an increase of $0.15 per common share, which is 16 percent higher than the prior quarterly dividend of $0.95 per common share.

Financial_Instruments_Tables

Financial Instruments: (Tables)	3 Months Ended
	Mar. 31, 2014
Financial Instruments:	'
Financial assets and financial liabilities measured at fair value on a recurring basis	'
	(Dollars in millions)
	At March 31, 2014					Level 1			Level 2			Level 3			Total
	Assets:
		Cash equivalents (1)
			Time deposits and certificates of deposit		$	—		$	4,619		$	—		$	4,619
			Commercial paper			—			559			—			559
			Money market funds			988			—			—			988
			U.S. government securities			—			599			—			599
			Canadian government securities			—			226			—			226
			Other securities			—			40			—			40
		Total				988			6,044			—			7,032	-6
		Debt securities - current (2)				—			295			—			295	-6
		Debt securities - noncurrent (3)				1			8			—			9
		Trading securities investments (3)				—			77			—			77
		Available-for-sale equity investments (3)				4			—			—			4
		Derivative assets (4)
			Interest rate contracts			—			363			—			363
			Foreign exchange contracts			—			297			—			297
			Equity contracts			—			17			—			17
		Total				—			678			—			678	-7
	Total assets				$	993		$	7,102		$	—		$	8,095	-7
	Liabilities:
		Derivative liabilities (5)
			Foreign exchange contracts		$	—		$	427		$	—		$	427
			Equity contracts			—			2			—			2
			Interest rate contracts			—			12			—			12
	Total liabilities				$	—		$	441		$	—		$	441	-7
	(1) Included within cash and cash equivalents in the Consolidated Statement of Financial Position.
	(2) Commercial paper and certificates of deposit reported as marketable securities in the Consolidated Statement of
	Financial Position.
	(3) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
	(4) The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
	and sundry assets in the Consolidated Statement of Financial Position at March 31, 2014 were $202 million and
	$476 million, respectively.
	(5) The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
	liabilities in the Consolidated Statement of Financial Position at March 31, 2014 were $370 million and $71
	million, respectively.
	(6) Available-for-sale securities with carrying values that approximate fair value.
	(7) If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
	Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $221
	million each.
	(Dollars in millions)
	At December 31, 2013					Level 1			Level 2			Level 3			Total
	Assets:
		Cash equivalents (1)
			Time deposits and certificates of deposit		$	—		$	4,754		$	—		$	4,754
			Commercial paper			—			1,507			—			1,507
			Money market funds			1,728			—			—			1,728
			Other securities			—			8			—			8
		Total				1,728			6,269			—			7,997	-6
		Debt securities - current (2)				—			350			—			350	-6
		Debt securities - noncurrent (3)				1			7			—			9
		Available-for-sale equity investments (3)				18			—			—			18
		Derivative assets (4)
			Interest rate contracts			—			308			—			308
			Foreign exchange contracts			—			375			—			375
			Equity contracts			—			36			—			36
		Total				—			719			—			719	-7
	Total assets				$	1,747		$	7,345		$	—		$	9,092	-7
	Liabilities:
		Derivative liabilities (5)
			Interest rate contracts		$	—		$	13		$	—		$	13
			Foreign exchange contracts			—			484			—			484
		Equity contracts			—			4			—			4
Total liabilities				$	—		$	501		$	—		$	501	-7
(1) Included within cash and cash equivalents in the Consolidated Statement of Financial Position.
(2) Commercial paper and certificates of deposit reported as marketable securities in the Consolidated Statement of
Financial Position.
(3) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
(4) The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
and sundry assets in the Consolidated Statement of Financial Position at December 31, 2013 were $318 million and
$401 million, respectively.
(5) The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
liabilities in the Consolidated Statement of Financial Position at December 31, 2013 were $375 million and $126
million, respectively.
(6) Available-for-sale securities with carrying values that approximate fair value.
(7) If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $251
million each.
There were no transfers between Levels 1 and 2 for the three months ended March 31, 2014 and the year ended December 31, 2013.
Noncurrent debt and marketable equity securities available-for-sale and recorded at fair value	'
								Gross			Gross
	(Dollars in millions)				Adjusted			Unrealized			Unrealized			Fair
	At March 31, 2014:				Cost			Gains			Losses			Value
	Debt securities – noncurrent(1)				$	8		$	2		$	—		$	9
	Available-for-sale equity investments(1)				$	2		$	2		$	0		$	4
	(1) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
								Gross			Gross
	(Dollars in millions)				Adjusted			Unrealized			Unrealized			Fair
	At December 31, 2013:				Cost			Gains			Losses			Value
	Debt securities – noncurrent(1)				$	7		$	1		$	—		$	9
	Available-for-sale equity investments(1)				$	20		$	2		$	4		$	18
	(1) Included within investments and sundry assets in the Consolidated Statement of Financial Position.
Sales of debt and available-for-sale equity investments	'
	Sales of debt and available-for-sale equity investments during the period were as follows:
	(Dollars in millions)
	For the three months ended March 31:			2014			2013
	Proceeds		$	14		$	18
	Gross realized gains (before taxes)			—			3
	Gross realized losses (before taxes)			4			4
Unrealized gains/(losses) on available-for-sale debt and equity securities	'
	(Dollars in millions)
	For the three months ended March 31:			2014			2013
	Net unrealized gains/(losses) arising during the period		$	0		$	($1)
	Net unrealized (gains)/losses reclassified to net income*			3			0
	* There were no writedowns for the three months ended March 31, 2014 and 2013.
Fair Value of Derivative Instruments in the Consolidated Statement of Financial Position	'
	Fair Values of Derivative Instruments in the Consolidated Statement of Financial Position
	As of March 31, 2014 and December 31, 2013
	(Dollars in millions)	Fair Value of Derivative Assets								Fair Value of Derivative Liabilities
		Balance Sheet								Balance Sheet
		Classification		3/31/14			12/31/13			Classification		3/31/14			12/31/13
	Designated as hedging
	instruments:
	Interest rate contracts:	Prepaid expenses and								Other accrued
		other current assets		$	—		$	—		expenses and liabilities		$	—		$	0
		Investments and sundry
		assets			363			308		Other liabilities			12			13
	Foreign exchange	Prepaid expenses and								Other accrued
	contracts:	other current assets			110			187		expenses and liabilities			270			331
		Investments and sundry
		assets			54			26		Other liabilities			55			112
	Fair value of derivative									Fair value of derivative
	assets			$	528		$	522		liabilities		$	337		$	456
	Not designated as
	hedging instruments:
	Foreign exchange	Prepaid expenses and								Other accrued
	contracts:	other current assets		$	74		$	94		expenses and liabilities		$	98		$	40
		Investments and sundry
		assets			59			67		Other liabilities			4			1
	Equity contracts:	Prepaid expenses and								Other accrued
		other current assets			17			36		expenses and liabilities			2			4
	Fair value of derivative									Fair value of derivative
	assets			$	151		$	197		liabilities		$	104		$	45
	Total debt designated as
	hedging instruments:
		Short-term debt			N/A			N/A				$	—		$	190
		Long-term debt			N/A			N/A					6,116			6,111
	Total			$	678		$	719				$	6,557		$	6,802
	N/A-not applicable
Effect of Derivative Instruments in the Consolidated Statement of Earnings	'
	The Effect of Derivative Instruments in the Consolidated Statement of Earnings
	For the three months ended March 31, 2014 and 2013
	(Dollars in millions)			Gain (Loss) Recognized in Earnings
				Consolidated
				Statement of		Recognized on						Attributable to Risk
				Earnings Line Item		Derivatives(1)						Being Hedged(2)
	For the three months ended March 31:						2014			2013			2014			2013
	Derivative instruments in fair value hedges:
	Interest rate contracts			Cost of financing		$	48		$	-20		$	-23		$	46
				Interest expense			33			-13			-15			30
	Derivative instruments not designated as
		hedging instruments(1):
	Foreign exchange contracts			Other (income)
				and expense			-34			-439			N/A			N/A
	Equity contracts			SG&A expense			21			85			N/A			N/A
	Total					$	68		$	-387		$	-38		$	76
				Gain (Loss) Recognized in Earnings and Other Comprehensive Income
										Consolidated							(Ineffectiveness) and
				Effective Portion						Statement of		Effective Portion Reclassified					Amounts Excluded from
				Recognized in OCI						Earnings Line Item		from AOCI					Effectiveness Testing(3)
	For the three months
		ended March 31:		2014			2013					2014			2013		2014		2013
	Derivative instruments
		in cash flow hedges:
	Interest rate contracts			$	—		$	—		Interest expense		$	—		$	—	$	—	$	—
										Other (income)
	Foreign exchange				88			360		and expense			29			37		0		1
		contracts								Cost of sales			-26			9		—		—
										SG&A expense			-2			10		—		—
	Instruments in net
		investment hedges(4):
	Foreign exchange
		contracts			-26			219		Interest expense			—			—		0		-1
	Total			$	62		$	579				$	1		$	56	$	0	$	0
	N/A-not applicable
	Note: OCI represents Other comprehensive income/(loss) in the Consolidated Statement of Comprehensive Income and AOCI represents Accumulated other comprehensive income/(loss) in the Consolidated Statement of Changes in Equity.
	The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts.
	The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period.
	The amount of gain (loss) recognized in income represents ineffectiveness on hedge relationships.
	Instruments in net investment hedges include derivative and non-derivative instruments.

Financing_Receivables_Tables

Financing Receivables: (Tables)	3 Months Ended
	Mar. 31, 2014
Financing Receivables:	'
Financing receivables, net of allowances for credit losses, including residual values	'
			At March 31,			At December 31,
	(Dollars in millions)		2014			2013
	Current:
	Net investment in sales-type and direct financing leases		$	4,096		$	4,004
	Commercial financing receivables			7,024			8,541
	Client loan receivables			5,797			5,854
	Installment payment receivables			1,412			1,389
	Total		$	18,329		$	19,787
	Noncurrent:
	Net investment in sales-type and direct financing leases		$	5,152		$	5,700
	Commercial financing receivables			—			—
	Client loan receivables			6,147			6,360
	Installment payment receivables			619			695
	Total		$	11,918		$	12,755
Schedule of financing receivables and allowance for credit losses by portfolio segment	'
	(Dollars in millions)			Major			Growth
	At March 31, 2014			Markets			Markets			Total
	Financing receivables:
		Lease receivables		$	6,356		$	2,235		$	8,591
		Loan receivables			9,980			4,259			14,239
	Ending balance			$	16,336		$	6,494		$	22,831
	Collectively evaluated for impairment			$	16,223		$	6,270		$	22,494
	Individually evaluated for impairment			$	113		$	224		$	337
	Allowance for credit losses:
	Beginning balance at January 1, 2014
		Lease receivables		$	42		$	80		$	123
		Loan receivables			95			147			242
	Total			$	137		$	228		$	365
		Write-offs			-5			-3			-8
		Provision			3			36			39
		Other			0			-1			-1
	Ending balance at March 31, 2014			$	134		$	260		$	394
		Lease receivables		$	41		$	90		$	131
		Loan receivables		$	93		$	171		$	263
	Collectively evaluated for impairment			$	41		$	47		$	89
	Individually evaluated for impairment			$	93		$	213		$	306
	(Dollars in millions)			Major			Growth
	At December 31, 2013			Markets			Markets			Total
	Financing receivables:
		Lease receivables		$	6,796		$	2,200		$	8,996
		Loan receivables			10,529			4,012			14,542
	Ending balance			$	17,325		$	6,212		$	23,537
	Collectively evaluated for impairment			$	17,206		$	6,013		$	23,219
	Individually evaluated for impairment			$	119		$	199		$	318
	Allowance for credit losses:
	Beginning balance at January 1, 2013
		Lease receivables		$	59		$	55		$	114
		Loan receivables			121			84			204
	Total			$	180		$	138		$	318
		Write-offs			-23			-10			-33
		Provision			-21			105			84
		Other			1			-6			-5
	Ending balance at December 31, 2013			$	137		$	228		$	365
		Lease receivables		$	42		$	80		$	123
		Loan receivables		$	95		$	147		$	242
	Collectively evaluated for impairment			$	45		$	48		$	93
	Individually evaluated for impairment			$	93		$	179		$	272
Schedule of recorded investment in financing receivables which are on Non-Accrual Status	'
			At March 31,			At December 31,
	(Dollars in millions)		2014			2013
	Major markets		$	24		$	25
	Growth markets			62			34
	Total lease receivables		$	85		$	59
	Major markets		$	41		$	40
	Growth markets			116			92
	Total loan receivables		$	157		$	132
	Total receivables		$	242		$	191
Schedule of impaired client loan receivables	'
			At March 31, 2014						At December 31, 2013
			Recorded			Related			Recorded			Related
	(Dollars in millions)		Investment			Allowance			Investment			Allowance
	Major markets		$	75		$	63		$	79		$	67
	Growth markets			147			136			122			116
	Total		$	222		$	199		$	201		$	183
									Interest
			Average			Interest			Income
	(Dollars in millions)		Recorded			Income			Recognized on
	For the three months ended March 31, 2014:		Investment			Recognized			Cash Basis
	Major markets		$	77		$	0		$	0
	Growth markets			134			0			0
	Total		$	211		$	0		$	0
									Interest
			Average			Interest			Income
	(Dollars in millions)		Recorded			Income			Recognized on
	For the three months ended March 31, 2013:		Investment			Recognized			Cash Basis
	Major markets		$	79		$	0		$	0
	Growth markets			79			0			0
	Total		$	158		$	0		$	0
Schedule of gross recorded investment by credit quality indicator	'
				Lease Receivables						Loan Receivables
	(Dollars in millions)			Major			Growth			Major			Growth
	At March 31, 2014:			Markets			Markets			Markets			Markets
	Credit Rating:
		AAA – AA-		$	648		$	63		$	1,017		$	119
		A+ – A-			1,243			168			1,952			320
		BBB+ – BBB-			2,172			1,025			3,411			1,953
		BB+ – BB			1,349			333			2,119			634
		BB- – B+			519			350			814			666
		B – B-			354			218			555			414
		CCC+ – D			71			80			111			152
	Total			$	6,356		$	2,235		$	9,980		$	4,259
				Lease Receivables						Loan Receivables
	(Dollars in millions)			Major			Growth			Major			Growth
	At December 31, 2013:			Markets			Markets			Markets			Markets
	Credit Rating:
		AAA – AA-		$	743		$	68		$	1,151		$	125
		A+ – A-			1,513			168			2,344			307
		BBB+ – BBB-			2,111			957			3,271			1,745
		BB+ – BB			1,393			350			2,158			638
		BB- – B+			595			368			922			672
		B – B-			365			214			565			391
		CCC+ – D			76			74			118			134
	Total			$	6,796		$	2,200		$	10,529		$	4,012
Schedule of past due financing receivables	'
												Recorded
			Total						Total			Investment
	(Dollars in millions)		Past Due						Financing			> 90 Days
	At March 31, 2014:		> 90 days*			Current			Receivables			and Accruing
	Major markets		$	8		$	6,348		$	6,356		$	8
	Growth markets			17			2,218			2,235			10
	Total lease receivables		$	25		$	8,566		$	8,591		$	18
	Major markets		$	11		$	9,969		$	9,980		$	11
	Growth markets			31			4,228			4,259			6
	Total loan receivables		$	43		$	14,197		$	14,239		$	18
	Total		$	68		$	22,763		$	22,831		$	35
	* Does not include accounts that are fully reserved.
												Recorded
			Total						Total			Investment
	(Dollars in millions)		Past Due						Financing			> 90 Days
	At December 31, 2013:		> 90 days*			Current			Receivables			and Accruing
	Major markets		$	6		$	6,789		$	6,796		$	5
	Growth markets			19			2,181			2,200			11
	Total lease receivables		$	25		$	8,970		$	8,996		$	16
	Major markets		$	9		$	10,520		$	10,529		$	6
	Growth markets			34			3,979			4,012			18
	Total loan receivables		$	43		$	14,499		$	14,542		$	25
	Total		$	68		$	23,469		$	23,537		$	41
	* Does not include accounts that are fully reserved.

StockBased_Compensation_Tables

Stock-Based Compensation: (Tables)	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation:	'
Stock-based compensation cost included in Consolidated Statement of Earnings	'
	(Dollars in millions)
	For the three months ended March 31:		2014		2013
	Cost	$	31	$	31
	Selling, general and administrative		88		99
	Research, development and engineering		14		14
	Other (income) and expense*		-9		—
	Pre-tax stock-based compensation cost		124		144
	Income tax benefits		-41		-50
	Total stock-based compensation cost	$	83	$	94
	* Reflects the one-time effects related to the divestiture of the customer care business.

Segments_Tables

Segments: (Tables)	3 Months Ended
	Mar. 31, 2014
Segments:	'
Revenue and Pre-tax Income by Segment	'
	SEGMENT INFORMATION
				Global Services
			Global			Global
			Technology			Business						Systems and			Global			Total
	(Dollars in millions)		Services			Services			Software			Technology			Financing			Segments
	For the three months
		ended March 31, 2014:
	External revenue		$	9,330		$	4,483		$	5,661		$	2,391		$	512		$	22,376
	Internal revenue			241			141			932			168			617			2,099
	Total revenue		$	9,570		$	4,624		$	6,593		$	2,559		$	1,129		$	24,476
	Pre-tax income		$	1,345		$	628		$	1,918		$	-660		$	596		$	3,828
	Revenue year-to-year change			-2.9	%		-0.9	%		3	%		-20.7	%		8.6	%		-2.8	%
	Pre-tax income year-to-year
		change		-15.1	%		-10.6	%		-4.7	%		-63.1	%		10.7	%		-13.7	%
	Pre-tax income margin			14.1	%		13.6	%		29.1	%		-25.8	%		52.8	%		15.6	%
	nm - not meaningful
	For the three months
		ended March 31, 2013:
	External revenue		$	9,605		$	4,484		$	5,572		$	3,106		$	499		$	23,266
	Internal revenue			248			180			831			120			541			1,919
	Total revenue		$	9,852		$	4,664		$	6,403		$	3,226		$	1,040		$	25,185
	Pre-tax income		$	1,585		$	703		$	2,014		$	-405		$	538		$	4,435
	Pre-tax income margin			16.1	%		15.1	%		31.5	%		-12.5	%		51.8	%		17.6	%
Revenue and pre-tax income reconciliations to IBM as Reported	'
	Reconciliations to IBM as Reported:
	(Dollars in millions)
	For the three months ended March 31:		2014			2013
	Revenue:
	Total reportable segments		$	24,476		$	25,185
	Eliminations of internal transactions			-2,099			-1,919
	Other revenue adjustments			107			142
		Total IBM Consolidated	$	22,484		$	23,408
	Pre-tax income:
	Total reportable segments		$	3,828		$	4,435
	Amortization of acquired intangible assets			-194			-183
	Acquisition-related charges			-8			-11
	Non-operating retirement-related (costs)/income			-123			-283
	Eliminations of internal transactions			-524			-339
	Unallocated corporate amounts			0			-13
		Total IBM Consolidated	$	2,980		$	3,606

Equity_Activity_Tables

Equity Activity: (Tables)	3 Months Ended
	Mar. 31, 2014
Equity Activity:	'
Schedule of Reclassifications and Taxes Related to items of Other Comprehensive Income	'
	Reclassifications and Taxes Related to Items of Other Comprehensive Income
	(Dollars in millions)					Before Tax			Tax (Expense)/			Net of Tax
	For the three months ended March 31, 2014:					Amount			Benefit			Amount
	Other comprehensive income/(loss):
		Foreign currency translation adjustments			$	-61		$	10		$	-51
		Net changes related to available-for-sale securities:
			Unrealized gains/(losses) arising during the period		$	0		$	0		$	0
			Reclassification of (gains)/losses to other (income) and expense			4			-2			3
			Subsequent changes in previously impaired securities arising during
			the period			—			—			—
		Total net changes related to available-for-sale securities			$	4		$	-2		$	3
		Unrealized gains/(losses) on cash flow hedges:
			Unrealized gains/(losses) arising during the period		$	88		$	-33		$	54
			Reclassification of (gains)/losses to:
			Cost of sales			26			-10			16
			SG&A expense			2			0			2
			Other (income) and expense			-29			11			-18
			Interest expense			0			0			0
		Total unrealized gains/(losses) on cash flow hedges			$	87		$	-32		$	55
		Retirement-related benefit plans(1):
			Prior service costs/(credits)		$	1		$	0		$	0
			Net (losses)/gains arising during the period			32			-11			21
			Curtailments and settlements			4			-1			3
			Amortization of prior service (credits)/costs			-29			10			-20
			Amortization of net (gains)/losses			649			-214			434
		Total retirement-related benefit plans			$	656		$	-217		$	439
	Other comprehensive income/(loss)				$	687		$	-241		$	446
	(1) These AOCI components are included in the computation of net periodic pension cost. (See note 8, "Retirement-Related Benefits,"
	for additional information.)
	Reclassifications and Taxes Related to Items of Other Comprehensive Income
	(Dollars in millions)					Before Tax			Tax (Expense)/			Net of Tax
	For the three months ended March 31, 2013:					Amount			Benefit			Amount
	Other comprehensive income/(loss):
		Foreign currency translation adjustments			$	-405		$	-84		$	-489
		Net changes related to available-for-sale securities:
			Unrealized gains/(losses) arising during the period		$	-3		$	1		$	-2
			Reclassification of (gains)/losses to other (income) and expense			1			0			0
			Subsequent changes in previously impaired securities arising during
			the period			1			0			1
		Total net changes related to available-for-sale securities			$	-1		$	0		$	0
		Unrealized gains/(losses) on cash flow hedges:
			Unrealized gains/(losses) arising during the period		$	360		$	-128		$	232
			Reclassification of (gains)/losses to:
			Cost of sales			-9			3			-6
			SG&A expense			-10			3			-7
			Other (income) and expense			-37			14			-23
			Interest expense			0			—			0
		Total unrealized gains/(losses) on cash flow hedges			$	305		$	-108		$	197
		Retirement-related benefit plans(1):
			Prior service costs/(credits)		$	33		$	-11		$	22
			Net (losses)/gains arising during the period			-15			5			-10
			Curtailments and settlements			—			—			—
			Amortization of prior service (credits)/costs			-30			10			-20
			Amortization of net (gains)/losses			886			-293			594
		Total retirement-related benefit plans			$	875		$	-289		$	586
	Other comprehensive income/(loss)				$	773		$	-480		$	293
	(1) These AOCI components are included in the computation of net periodic pension cost. (See note 8, "Retirement-Related Benefits,"
	for additional information.)
Accumulated Other Comprehensive Income/(Loss) (net of tax)	'
	Accumulated Other Comprehensive Income/(Loss) (net of tax)
										Net Change			Net Unrealized
				Net Unrealized			Foreign			Retirement-			Gains/(Losses)		Accumulated
				Gains/(Losses)			Currency			Related			on Available-		Other
				on Cash Flow			Translation			Benefit			For-Sale		Comprehensive
	(Dollars in Millions)			Hedges			Adjustments*			Plans			Securities		Income/(Loss)
	1-Jan-14			$	-165		$	332		$	-21,767		$	-1	$	-21,602
	Other comprehensive income before
		reclassifications			54			-51			21			0		24
	Amount reclassified from accumulated
		other comprehensive income			1			0			417			3		421
	Total change for the period				55			-51			439			3		446
	31-Mar-14			$	-111		$	281		$	-21,328		$	2	$	-21,156
										Net Change			Net Unrealized
				Net Unrealized			Foreign			Retirement-			Gains/(Losses)		Accumulated
				Gains/(Losses)			Currency			Related			on Available-		Other
				on Cash Flow			Translation			Benefit			For-Sale		Comprehensive
	(Dollars in Millions)			Hedges			Adjustments*			Plans			Securities		Income/(Loss)
	1-Jan-13			$	-90		$	1,733		$	-27,406		$	4	$	-25,759
	Other comprehensive income before
		reclassifications			232			-489			12			-1		-245
	Amount reclassified from accumulated
		other comprehensive income			-35			0			574			0		539
	Total change for the period				197			-489			586			0		293
	31-Mar-13			$	107		$	1,243		$	-26,820		$	4	$	-25,466
	* Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax.

RetirementRelated_Benefits_Tab

Retirement-Related Benefits: (Tables)	3 Months Ended
	Mar. 31, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block	'
Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings	'
							Yr. to Yr.
	(Dollars in millions)						Percent
	For the three months ended March 31:		2014		2013		Change
	Retirement-related plans – cost
		Defined benefit and contribution pension plans – cost	$	474	$	674		-29.6	%
		Nonpension postretirement plans – cost		67		80		-16
		Total	$	541	$	754		-28.2	%
Defined Benefit Pension Plans	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block	'
Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings	'
	Cost/(Income) of Pension Plans
	(Dollars in millions)		U.S. Plans				Non-U.S. Plans
	For the three months ended March 31:		2014		2013		2014			2013
	Service cost		$	—	$	—	$	116		$	131
	Interest cost			555		496		390			382
	Expected return on plan assets			-1,024		-995		-572			-554
	Amortization of prior service costs/(credits)			2		2		-29			-31
	Recognized actuarial losses			269		451		360			404
	Curtailments and settlements			—		—		4			0
	Multi-employer plans/other costs			—		—		79			30
	Total net periodic pension (income)/cost of defined
		benefit plans		-198		-46		348			363
	Cost of defined contribution plans			191		206		133			151
	Total defined benefit and contribution plans cost recognized
		in the Consolidated Statement of Earnings	$	-7	$	160	$	481		$	514
Nonpension Postretirement Plans	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block	'
Retirement-related benefits net periodic (income)/cost in the Consolidated Statement of Earnings	'
	The following table provides the components of the cost/(income) for the company's nonpension postretirement plans:
	Cost of Nonpension Postretirement Plans
			U.S. Plan				Non-U.S. Plans
	(Dollars in millions)		2014		2013		2014			2013
	For the three months ended March 31:
	Service cost		$	7	$	9	$	2		$	3
	Interest cost			45		42		16			16
	Expected return on plan assets			0		0		-2			-2
	Amortization of prior service costs/(credits)			-2		—		-1			-1
	Recognized actuarial losses			0		8		3			6
	Total nonpension postretirement plan cost recognized in
		Consolidated Statement of Earnings	$	50	$	58	$	17		$	22

AcquisitionsDivestitures_Table

Acquisitions/Divestitures: (Tables)	3 Months Ended
	Mar. 31, 2014
Acquisitions/Divestitures:	'
Business acquisition, purchase price allocation	'
			Amortization			Total
	(Dollars in millions)		Life (in yrs.)			Acquisitions
	Current assets				$	21
	Fixed assets/noncurrent assets					18
	Intangible assets:
		Goodwill		N/A		239
		Completed technology		7		33
		Client relationships		7		1
		Patents/trademarks		7-May		8
	Total assets acquired					319
	Current liabilities					-11
	Noncurrent liabilities					-22
	Total liabilities assumed					-33
	Total purchase price				$	286
	N/A - not applicable

Intangible_Assets_Including_Go1

Intangible Assets Including Goodwill: (Tables)	3 Months Ended
	Mar. 31, 2014
Intangible Assets Including Goodwill:	'
Intangible asset balances by major asset class	'
		At March 31, 2014
	(Dollars in millions)	Gross Carrying		Accumulated		Net Carrying
	Intangible asset class	Amount		Amortization		Amount
	Capitalized software	$	1,471	$	-696	$	775
	Client relationships		2,149		-1,050		1,099
	Completed technology		2,935		-1,312		1,623
	In-process R&D		2		—		2
	Patents/trademarks		366		-169		198
	Other*		7		-5		2
	Total	$	6,929	$	-3,231	$	3,698
		At December 31, 2013
	(Dollars in millions)	Gross Carrying		Accumulated		Net Carrying
	Intangible asset class	Amount		Amortization		Amount
	Capitalized software	$	1,494	$	-699	$	794
	Client relationships		2,148		-977		1,171
	Completed technology		2,910		-1,224		1,687
	In-process R&D		13		—		13
	Patents/trademarks		358		-154		204
	Other*		7		-5		2
	Total	$	6,930	$	-3,059	$	3,871
	* Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.
Intangible assets, future amortization expense	'
		Capitalized		Acquired
	(Dollars in millions)	Software		Intangibles		Total
	2014 (for Q2-Q4)	$	377	$	619	$	997
	2015		294		642		936
	2016		96		601		697
	2017		8		479		487
	2018		—		328		328
Changes in goodwill balances by reportable segment	'
										Foreign
										Currency
						Purchase				Translation
	(Dollars in millions)	Balance		Goodwill		Price				And Other			Balance
	Segment	1/1/14		Additions		Adjustments		Divestitures		Adjustments			3/31/14
	Global Business Services	$	4,334	$	—	$	—	$	—		$	4	$	4,337
	Global Technology Services		4,129		—		—		-52			16		4,094
	Software		21,121		239		0		—			-170		21,190
	Systems and Technology		1,601		—		—		—			-8		1,593
	Total	$	31,184	$	239	$	0	$	-52		$	-158	$	31,214
											Foreign
											Currency
						Purchase					Translation
	(Dollars in millions)	Balance		Goodwill		Price					And Other		Balance
	Segment	1/1/13		Additions		Adjustments		Divestitures			Adjustments		12/31/13
	Global Business Services	$	4,357	$	—	$	0	$	-3		$	-21	$	4,334
	Global Technology Services		2,916		1,246		17		—			-50		4,129
	Software		20,405		987		11		-4			-279		21,121
	Systems and Technology		1,568		13		33		—			-14		1,601
	Total	$	29,247	$	2,246	$	61	$	-7		$	-363	$	31,184

RestructuringRelated_Liabiliti1

Restructuring-Related Liabilities: (Tables)	3 Months Ended
	Mar. 31, 2014
Restructuring-Related Liabilities:	'
Schedule of restructuring related liabilities	'
	11. Restructuring-Related Liabilities: The following table provides a roll forward of the current and noncurrent liabilities for special restructuring-related actions taken prior to 2006.
			Liability						Liability
			as of				Other		as of
	(Dollars in millions)		1/1/14		Payments		Adjustments*		3/31/14
	Current:
		Workforce	$	27	$	-7	$	8	$	28
	Total current		$	27	$	-7	$	8	$	28
	Noncurrent:
		Workforce	$	440	$	—	$	-3	$	437
	Total noncurrent		$	440	$	—	$	-3	$	437
	* Other Adjustments principally include the reclassification of noncurrent to current, remeasurement of actuarial assumptions,
	foreign currency translation adjustments and interest accretion.

Commitments_Tables

Commitments: (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments:	'
Changes in warranty liabilities	'
	Standard Warranty Liability
	(Dollars in millions)	2014		2013
	Balance at January 1	$	376	$	394
	Current period accruals		54		71
	Accrual adjustments to reflect actual experience		-3		9
	Charges incurred		-85		-93
	Balance at March 31	$	342	$	381
	Extended Warranty Liability
	(Dollars in millions)	2014		2013
	Aggregate deferred revenue at January 1	$	579	$	606
	Revenue deferred for new extended warranty contracts		54		47
	Amortization of deferred revenue		-73		-82
	Other*		-11		-7
	Aggregate deferred revenue at March 31	$	548	$	565
	Current portion	$	268	$	286
	Noncurrent portion		280		278
	Aggregate deferred revenue at March 31	$	548	$	565
	* Other primarily consists of foreign currency translation adjustments.

Basis_of_Presentation_Details

Basis of Presentation: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Basis of Presentation:	'	'
Noncontrolling interest amounts in income, net of tax	($0.50)	$1.40

Financial_Instruments_Details

Financial Instruments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013	Dec. 31, 2013
Financial Instruments:	'		'	'
Impairments of non-financial assets	$0		$0	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Debt securities - noncurrent	9	[1]	'	9	[1]
Available-for-sale equity investments	4	[1]	'	18	[1]
Derivative assets	434		'	439
Derivative liabilities	220		'	250
Potential reduction in net position of total derivative liabilities	221		'	251
Recurring	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	7,032	[2],[3]	'	7,997	[2],[3]
Debt securities - current	295	[2],[4]	'	350	[2],[4]
Debt securities - noncurrent	9	[1]	'	9	[1]
Trading securities investments	77	[1]	'	'
Available-for-sale equity investments	4	[1]	'	18	[1]
Derivative assets	678	[5],[6]	'	719	[7],[8]
Total Assets	8,095	[6]	'	9,092	[8]
Total Liabilities	441	[6]	'	501	[8]
Potential reduction in net position of total derivative assets	221		'	251
Potential reduction in net position of total derivative liabilities	221		'	251
Recurring | Prepaid expenses and other current assets	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	202		'	318
Recurring | Investments and sundry assets	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	476		'	401
Recurring | Other accrued expenses and liabilities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative liabilities	370		'	375
Recurring | Other liabilities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative liabilities	71		'	126
Recurring | Interest rate contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	363	[5]	'	308	[7]
Derivative liabilities	12	[9]	'	13	[10]
Recurring | Foreign exchange contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	297	[5]	'	375	[7]
Derivative liabilities	427	[9]	'	484	[10]
Recurring | Equity contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	17	[5]	'	36	[7]
Derivative liabilities	2	[9]	'	4	[10]
Recurring | Time deposits and certificates of deposit	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	4,619	[3]	'	4,754	[3]
Recurring | Commercial paper	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	559	[3]	'	1,507	[3]
Recurring | Money market funds	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	988	[3]	'	1,728	[3]
Recurring | U.S. government securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	599	[3]	'	'
Recurring | Canadian government securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	226	[3]	'	'
Recurring | Other securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	40	[3]	'	8	[3]
Recurring | Level 1	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	988	[2],[3]	'	1,728	[2],[3]
Debt securities - noncurrent	1	[1]	'	1	[1]
Available-for-sale equity investments	4	[1]	'	18	[1]
Total Assets	993	[6]	'	1,747	[8]
Recurring | Level 1 | Money market funds	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	988	[3]	'	1,728	[3]
Recurring | Level 2	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	6,044	[2],[3]	'	6,269	[2],[3]
Debt securities - current	295	[2],[4]	'	350	[2],[4]
Debt securities - noncurrent	8	[1]	'	7	[1]
Trading securities investments	77	[1]	'	'
Derivative assets	678	[5],[6]	'	719	[7],[8]
Total Assets	7,102	[6]	'	7,345	[8]
Total Liabilities	441	[6]	'	501	[8]
Recurring | Level 2 | Interest rate contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	363	[5]	'	308	[7]
Derivative liabilities	12	[9]	'	13	[10]
Recurring | Level 2 | Foreign exchange contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	297	[5]	'	375	[7]
Derivative liabilities	427	[9]	'	484	[10]
Recurring | Level 2 | Equity contracts	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Derivative assets	17	[5]	'	36	[7]
Derivative liabilities	2	[9]	'	4	[10]
Recurring | Level 2 | Time deposits and certificates of deposit	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	4,619	[3]	'	4,754	[3]
Recurring | Level 2 | Commercial paper	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	559	[3]	'	1,507	[3]
Recurring | Level 2 | U.S. government securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	599	[3]	'	'
Recurring | Level 2 | Canadian government securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	226	[3]	'	'
Recurring | Level 2 | Other securities	'		'	'
Financial assets and financial liabilities measured at fair value on a recurring basis:	'		'	'
Cash equivalents	$40	[3]	'	$8	[3]
[1]	Included within investments and sundry assets in the Consolidated Statement of Financial Position.
[2]	Available-for-sale securities with carrying values that approximate fair value.
[3]	Included within cash and cash equivalents in the Consolidated Statement of Financial Position.
[4]	Commercial paper and certificates of deposit reported as marketable securities in the Consolidated Statement of
	Financial Position.
[5]	The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
	and sundry assets in the Consolidated Statement of Financial Position at March 31, 2014 were $202 million and
	$476 million, respectively.
[6]	If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
	Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $221
	million each.
[7]	The gross balances of derivative assets contained within prepaid expenses and other current assets, and investments
	and sundry assets in the Consolidated Statement of Financial Position at December 31, 2013 were $318 million and
	$401 million, respectively.
[8]	If derivative exposures covered by a qualifying master netting agreement had been netted in the Consolidated
	Statement of Financial Position, the total derivative asset and liability positions would have been reduced by $251
	million each.
[9]	The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
	liabilities in the Consolidated Statement of Financial Position at March 31, 2014 were $370 million and $71
	million, respectively.
[10]	The gross balances of derivative liabilities contained within other accrued expenses and liabilities, and other
	liabilities in the Consolidated Statement of Financial Position at December 31, 2013 were $375 million and $126
	million, respectively.

Financial_Instruments_Details_

Financial Instruments (Details 2) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013		Dec. 31, 2013
Fair value of financial instruments, details:	'		'		'
Carrying amount of long-term debt	$34,668		'		$32,856
Fair value of long-term debt	36,808		'		34,555
Debt and Marketable Equity Securities.	'		'		'
Debt securities - noncurrent, Adjusted Cost	8	[1]	'		7	[1]
Debt securities - noncurrent, gross unrealized gains	2	[1]	'		1	[1]
Available-for-sale equity investments, Adjusted Cost	2	[1]	'		20	[1]
Available-for-sale equity investments, gross unrealized gains	2	[1]	'		2	[1]
Available-for-sale equity investments, gross unrealized losses	0	[1]	'		4	[1]
Debt securities - noncurrent	9	[1]	'		9	[1]
Available-for-sale equity investments	4	[1]	'		18	[1]
Sales of debt and available-for-sale equity investments	'		'		'
Proceeds	14		18		'
Gross realized gains (before taxes)	'		3		'
Gross realized losses (before taxes)	4		4		'
Unrealized holding gains/(losses) on available-for-sale debt and equity securities	'		'		'
Net unrealized gains/(losses) arising during the period	0		-1		'
Net unrealized (gains)/losses reclassified to net income	3	[2]	0	[2]	'
Writedowns included in net income for the period	0		0		'
Maximum contractual maturities of substantially all available-for-sale debt securities	'1 year		'		'
Other operating (income) and expense	'		'		'
Debt and Marketable Equity Securities.	'		'		'
Trading securitites, unrealized gains	$6		'		'
[1]	Included within investments and sundry assets in the Consolidated Statement of Financial Position.
[2]	* There were no writedowns for the three months ended March 31, 2014 and 2013.

Financial_Instruments_Details_1

Financial Instruments (Details 3) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Financial Instruments:	'	'
Derivative instruments with credit-risk related contingent features	$201	$216
Collateral posted on derivative instruments	0	0
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	678	719
Fair value of total derivative liabilities and debt	6,557	6,802
Maximum spread on credit default swap agreements before full overnight collateralization is required	2.50%	'
Liabilities included in master netting arrangements	221	251
Cash collateral received, derivatives	23	29
Net exposure related to derivative assets recorded in the Statement of Financial Position	434	439
Net amount related to derivative liabilities recorded in the Statement of Financial Position	220	250
Non-cash collateral received	0	0
Cash collateral rehypothecated	0	0
Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	528	522
Fair value of total derivative instruments, Liabilities	337	456
Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	151	197
Fair value of total derivative instruments, Liabilities	104	45
Other receivables	'	'
Fair Values of Derivative Instruments	'	'
Cash collateral issued, derivatives	0	0
Accounts payable	'	'
Fair Values of Derivative Instruments	'	'
Cash collateral received, derivatives	23	29
Prepaid expenses and other current assets | Foreign exchange contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	110	187
Prepaid expenses and other current assets | Foreign exchange contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	74	94
Prepaid expenses and other current assets | Equity contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	17	36
Investments and sundry assets | Interest rate contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	363	308
Investments and sundry assets | Foreign exchange contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	54	26
Investments and sundry assets | Foreign exchange contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Assets	59	67
Other accrued expenses and liabilities | Interest rate contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	'	0
Other accrued expenses and liabilities | Foreign exchange contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	270	331
Other accrued expenses and liabilities | Foreign exchange contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	98	40
Other accrued expenses and liabilities | Equity contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	2	4
Other liabilities | Interest rate contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	12	13
Other liabilities | Foreign exchange contracts | Designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	55	112
Other liabilities | Foreign exchange contracts | Derivative instruments not designated as hedging instruments	'	'
Fair Values of Derivative Instruments	'	'
Fair value of total derivative instruments, Liabilities	4	1
Long term debt | Designated as hedging instruments | Net investment hedge	'	'
Fair Values of Derivative Instruments	'	'
Debt designated as hedging instrument	6,116	6,111
Short term debt | Designated as hedging instruments | Net investment hedge	'	'
Fair Values of Derivative Instruments	'	'
Debt designated as hedging instrument	'	$190

Financial_Instruments_Details_2

Financial Instruments: (Details 4) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Derivative instruments in fair value hedging relationships | Interest rate swaps	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	$5,900	$3,100
Average remaining maturity	'9 years 6 months	'10 years 7 months
Derivative instruments in cash flow hedging relationships | Foreign exchange forward contracts	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	10,200	10,200
Average remaining maturity	'8 months	'8 months
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings	-169	-252
Gains (losses) expected to be reclassified to net income within the next 12 months	-155	-166
Maximum length of time hedged	'4 years	'
Derivative instruments in cash flow hedging relationships | Interest rate swaps	'	'
Derivative Instruments, Gain (Loss)	'	'
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings	1	1
Gains (losses) expected to be reclassified to net income within the next 12 months	1	1
Derivative instruments in cash flow hedging relationships | Currency swaps	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	1,200	1,200
Net gains (losses) before taxes in other comprehensive income/(loss), cash flow hedges of borrowings	-6	-9
Gains (losses) expected to be reclassified to net income within the next 12 months	-3	-3
Maximum length of time hedged	'7 years	'
Derivative instruments in net investment hedging relationships	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	3,400	3,000
Average remaining maturity	'4 months 24 days	'4 months 24 days
Derivative instruments not designated as hedging instruments | Foreign exchange forward and swap contracts	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	16,300	14,700
Maximum length of time hedged	'1 year	'
Derivative instruments not designated as hedging instruments | Equity contracts	'	'
Derivative Instruments, Gain (Loss)	'	'
Notional amount	$1,200	$1,300

Financial_Instruments_Details_3

Financial Instruments: (Details 5) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Derivative Instruments, Gain (Loss)	'		'
Amount of gain (loss) recognized in income on derivatives	$68	[1]	($387)	[1]
Gain (loss) recognized in earnings attributable to risk being hedged	-38	[2]	76	[2]
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI	62		579
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings	1		56
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing	0	[3]	0	[3]
Interest rate contracts | Derivative instruments in fair value hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing	0		0
Foreign exchange contracts | Derivative instruments in cash flow hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI	88		360
Foreign exchange contracts | Derivative instruments in net investment hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Recognized in OCI	-26	[4]	219	[4]
Cost of financing | Interest rate contracts | Derivative instruments in fair value hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges	48	[1]	-20	[1]
Gain (loss) recognized in earnings attributable to risk being hedged	-23	[2]	46	[2]
Interest expense | Interest rate contracts | Derivative instruments in fair value hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Amount of gain (loss) recognized in income, recognized on derivative instruments in fair value hedges	33	[1]	-13	[1]
Gain (loss) recognized in earnings attributable to risk being hedged	-15	[2]	30	[2]
Interest expense | Foreign exchange contracts | Derivative instruments in net investment hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing	0	[3],[4]	-1	[3],[4]
Other (income) and expense | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings	29		37
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, (Ineffectiveness) and Amounts Excluded from Effectiveness Testing	0	[3]	1	[3]
Other (income) and expense | Foreign exchange contracts | Derivative instruments not designated as hedging instruments	'		'
Derivative Instruments, Gain (Loss)	'		'
Amount of gain (loss) recognized in income on derivatives	-34	[1]	-439	[1]
Cost of sales | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings	-26		9
SG&A expense | Foreign exchange contracts | Derivative instruments in cash flow hedging relationships	'		'
Derivative Instruments, Gain (Loss)	'		'
Gain (Loss) Recognized in Earnings and Other Comprehensive Income, Effective Portion Reclassified from AOCI to Earnings	-2		10
SG&A expense | Equity contracts | Derivative instruments not designated as hedging instruments	'		'
Derivative Instruments, Gain (Loss)	'		'
Amount of gain (loss) recognized in income on derivatives	$21	[1]	$85	[1]
[1]	The amount includes changes in clean fair values of the derivative instruments in fair value hedging relationships and the periodic accrual for coupon payments required under these derivative contracts.
[2]	The amount includes basis adjustments to the carrying value of the hedged item recorded during the period and amortization of basis adjustments recorded on de-designated hedging relationships during the period.
[3]	The amount of gain (loss) recognized in income represents ineffectiveness on hedge relationships.
[4]	Instruments in net investment hedges include derivative and non-derivative instruments.

Financing_Receivables_Details

Financing Receivables: (Details) (USD $)

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

In Millions, unless otherwise specified

Net investment in sales-type and direct financing leases

Net investment in sales-type and direct financing leases

Net investment in sales-type and direct financing leases

Net investment in sales-type and direct financing leases

Commercial financing receivables

Commercial financing receivables

Commercial financing receivables

Commercial financing receivables

Client loan receivables

Client loan receivables

Client loan receivables

Client loan receivables

Installment payment receivables

Installment payment receivables

Installment payment receivables

Installment payment receivables

Financing receivable, lower range of payment terms

Financing receivable, upper range of payment terms

Financing receivable, lower range of payment terms

Financing receivable, upper range of payment terms

Financing receivable, lower range of payment terms

Financing receivable, upper range of payment terms

Financing receivable, lower range of payment terms

Financing receivable, upper range of payment terms

Financing receivables:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivables used as collateral for non-recourse borrowings

$756

$769

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivables held for sale

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivables, current

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivables, net, current

18,329

19,787

'

4,096

4,004

'

'

7,024

8,541

'

'

5,797

5,854

'

'

1,412

1,389

'

'

Financing receivables, noncurrent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivables, net, noncurrent

11,918

12,755

'

5,152

5,700

'

'

'

'

'

'

6,147

6,360

'

'

619

695

'

'

Financing receivables

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing receivable, payment terms

'

'

'

'

'

'2 years

'6 years

'

'

'30 days

'90 days

'

'

'1 year

'7 years

'

'

'1 year

'3 years

Sales-type and direct financing leases, unguaranteed residual value

'

'

'

698

737

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales-type and direct financing leases, unearned income

'

'

'

634

672

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for credit losses

$394

$365

$318

$131

$123

'

'

$16

$23

'

'

$222

$201

'

'

$41

$41

'

'

Financing_Receivables_Details_

Financing Receivables: (Details 2) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Major Markets

Major Markets

Growth Markets

Growth Markets

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Lease receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Loan receivables

Major Markets

Major Markets

Major Markets

Growth Markets

Growth Markets

Growth Markets

Major Markets

Major Markets

Major Markets

Growth Markets

Growth Markets

Growth Markets

Financing Receivables

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ending Balance

$22,831

$23,537

$16,336

$17,325

$6,494

$6,212

$8,591

$8,996

'

$6,356

$6,796

'

$2,235

$2,200

'

$14,239

$14,542

'

$9,980

$10,529

'

$4,259

$4,012

'

Collectively evaluated for impairment

22,494

23,219

16,223

17,206

6,270

6,013

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Individually evaluated for impairment

337

318

113

119

224

199

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for Credit Losses

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for credit losses, beginning balance

365

318

137

180

228

138

131

123

114

41

42

59

90

80

55

263

242

204

93

95

121

171

147

84

Write-offs

-8

-33

-5

-23

-3

-10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision

39

84

3

-21

36

105

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other

-1

-5

0

1

-1

-6

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for credit losses, ending balance

394

365

134

137

260

228

131

123

114

41

42

59

90

80

55

263

242

204

93

95

121

171

147

84

Collectively evaluated for impairment

89

93

41

45

47

48

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Individually evaluated for impairment

$306

$272

$93

$93

$213

$179

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing_Receivables_Details_1

Financing Receivables: (Details 3) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Financing Receivables on Non-accrual Status	'	'
Total Receivables	$242	$191
Lease receivables	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	85	59
Lease receivables | Major Markets	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	24	25
Lease receivables | Growth Markets	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	62	34
Loan receivables	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	157	132
Loan receivables | Major Markets	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	41	40
Loan receivables | Growth Markets	'	'
Financing Receivables on Non-accrual Status	'	'
Total Receivables	$116	$92

Financing_Receivables_Details_2

Financing Receivables: (Details 4) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Impaired client loan receivables	'	'	'
Recorded Investment	$222	'	$201
Related Allowance	199	'	183
Average Recorded Investment	211	158	'
Interest Income Recognized	0	0	'
Interest Income Recognized on Cash Basis	0	0	'
Major Markets	'	'	'
Impaired client loan receivables	'	'	'
Recorded Investment	75	'	79
Related Allowance	63	'	67
Average Recorded Investment	77	79	'
Interest Income Recognized	0	0	'
Interest Income Recognized on Cash Basis	0	0	'
Growth Markets	'	'	'
Impaired client loan receivables	'	'	'
Recorded Investment	147	'	122
Related Allowance	136	'	116
Average Recorded Investment	134	79	'
Interest Income Recognized	0	0	'
Interest Income Recognized on Cash Basis	$0	$0	'

Financing_Receivables_Details_3

Financing Receivables: (Details 5) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	$22,831	$23,537
Major Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	16,336	17,325
Growth Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	6,494	6,212
Lease receivables	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	8,591	8,996
Lease receivables | Major Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	6,356	6,796
Lease receivables | Major Markets | AAA - AA-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	648	743
Lease receivables | Major Markets | A+ - A-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,243	1,513
Lease receivables | Major Markets | BBB+ - BBB-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	2,172	2,111
Lease receivables | Major Markets | BB+ - BB	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,349	1,393
Lease receivables | Major Markets | BB- - B+	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	519	595
Lease receivables | Major Markets | B - B-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	354	365
Lease receivables | Major Markets | CCC+ - D	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	71	76
Lease receivables | Growth Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	2,235	2,200
Lease receivables | Growth Markets | AAA - AA-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	63	68
Lease receivables | Growth Markets | A+ - A-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	168	168
Lease receivables | Growth Markets | BBB+ - BBB-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,025	957
Lease receivables | Growth Markets | BB+ - BB	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	333	350
Lease receivables | Growth Markets | BB- - B+	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	350	368
Lease receivables | Growth Markets | B - B-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	218	214
Lease receivables | Growth Markets | CCC+ - D	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	80	74
Loan receivables	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	14,239	14,542
Loan receivables | Major Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	9,980	10,529
Loan receivables | Major Markets | AAA - AA-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,017	1,151
Loan receivables | Major Markets | A+ - A-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,952	2,344
Loan receivables | Major Markets | BBB+ - BBB-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	3,411	3,271
Loan receivables | Major Markets | BB+ - BB	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	2,119	2,158
Loan receivables | Major Markets | BB- - B+	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	814	922
Loan receivables | Major Markets | B - B-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	555	565
Loan receivables | Major Markets | CCC+ - D	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	111	118
Loan receivables | Growth Markets	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	4,259	4,012
Loan receivables | Growth Markets | AAA - AA-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	119	125
Loan receivables | Growth Markets | A+ - A-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	320	307
Loan receivables | Growth Markets | BBB+ - BBB-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	1,953	1,745
Loan receivables | Growth Markets | BB+ - BB	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	634	638
Loan receivables | Growth Markets | BB- - B+	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	666	672
Loan receivables | Growth Markets | B - B-	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	414	391
Loan receivables | Growth Markets | CCC+ - D	'	'
Gross recorded investment for each class of receivables, by credit quality indicator	'	'
Total	$152	$134

Financing_Receivables_Details_4

Financing Receivables: (Details 6) (Global Financing, Financing Receivable Portfolio)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Financial Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	39.00%	39.00%
Government Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	15.00%	14.00%
Manufacturing Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	13.00%	14.00%
Retail Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	9.00%	8.00%
Services Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	8.00%	8.00%
Healthcare Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	5.00%	6.00%
Communications Industry	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	6.00%	6.00%
Other industries	'	'
Financing Receivables by Portfolio Segment	'	'
Financing receivables (as a percent)	4.00%	4.00%

Financing_Receivables_Details_5

Financing Receivables: (Details 7) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Millions, unless otherwise specified
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	$68	[1]	$68	[1]
Current	22,763		23,469
Total Financing Receivables	22,831		23,537
Recorded Investment > 90 Days and Accruing	35		41
Troubled debt restructurings of financing receivables	0		0
Major Markets	'		'
Past Due Financing Receivable	'		'
Total Financing Receivables	16,336		17,325
Growth Markets	'		'
Past Due Financing Receivable	'		'
Total Financing Receivables	6,494		6,212
Lease receivables	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	25	[1]	25	[1]
Current	8,566		8,970
Total Financing Receivables	8,591		8,996
Recorded Investment > 90 Days and Accruing	18		16
Lease receivables | Major Markets	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	8	[1]	6	[1]
Current	6,348		6,789
Total Financing Receivables	6,356		6,796
Recorded Investment > 90 Days and Accruing	8		5
Lease receivables | Growth Markets	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	17	[1]	19	[1]
Current	2,218		2,181
Total Financing Receivables	2,235		2,200
Recorded Investment > 90 Days and Accruing	10		11
Loan receivables	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	43	[1]	43	[1]
Current	14,197		14,499
Total Financing Receivables	14,239		14,542
Recorded Investment > 90 Days and Accruing	18		25
Loan receivables | Major Markets	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	11	[1]	9	[1]
Current	9,969		10,520
Total Financing Receivables	9,980		10,529
Recorded Investment > 90 Days and Accruing	11		6
Loan receivables | Growth Markets	'		'
Past Due Financing Receivable	'		'
Total Past Due (> 90 days)	31	[1]	34	[1]
Current	4,228		3,979
Total Financing Receivables	4,259		4,012
Recorded Investment > 90 Days and Accruing	$6		$18
[1]	* Does not include accounts that are fully reserved.

StockBased_Compensation_Detail

Stock-Based Compensation: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Stock-based compensation cost, allocation of recognized costs	'		'
Pre-tax stock-based compensation cost	$124		$144
Income tax benefits	-41		-50
Total Stock-based compensation cost	83		94
Stock-based compensation cost, increase (decrease) due to performance share units	-7		'
Stock-based compensation cost, increase (decrease) due to restricted stock units	-9		'
Stock-based compensation cost, increase (decrease) related to the company's assumption of stock-based awards previously issued by acquired entities	-4		'
Stock-based compensation cost, unrecognized, related to non-vested awards	853		'
Stock-based compensation cost, unrecognized, related to non-vested awards, weighted average period of recognition	'2 years 5 months		'
Capitalized stock-based compensation cost	0		0
Cost	'		'
Stock-based compensation cost, allocation of recognized costs	'		'
Pre-tax stock-based compensation cost	31		31
Selling, general and administrative expense	'		'
Stock-based compensation cost, allocation of recognized costs	'		'
Pre-tax stock-based compensation cost	88		99
Research, development and engineering	'		'
Stock-based compensation cost, allocation of recognized costs	'		'
Pre-tax stock-based compensation cost	14		14
Other (income) and expense	'		'
Stock-based compensation cost, allocation of recognized costs	'		'
Pre-tax stock-based compensation cost	($9)	[1]	'
[1]	Reflects the one-time effects related to the divestiture of the customer care business.

Segments_Details

Segments: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Segment Information	'	'
Revenue	$22,484	$23,408
Pre-tax income	2,980	3,606
Global Technology Services	'	'
Segment Information	'	'
Revenue	9,330	9,605
Global Business Services	'	'
Segment Information	'	'
Revenue	4,483	4,484
Software	'	'
Segment Information	'	'
Revenue	5,661	5,572
Systems and Technology	'	'
Segment Information	'	'
Revenue	2,391	3,106
Global Financing	'	'
Segment Information	'	'
Revenue	512	499
Total Segments	'	'
Segment Information	'	'
Revenue	22,376	23,266
Business Segments	'	'
Segment Information	'	'
Revenue	24,476	25,185
Pre-tax income	3,828	4,435
Business Segments | Global Technology Services	'	'
Segment Information	'	'
Revenue	9,570	9,852
Pre-tax income	1,345	1,585
Revenue year-to-year change (as a percent)	-2.90%	'
Pre-tax income year-to-year change (as a percent)	-15.10%	'
Pre-tax income margin (as a percent)	14.10%	16.10%
Business Segments | Global Business Services	'	'
Segment Information	'	'
Revenue	4,624	4,664
Pre-tax income	628	703
Revenue year-to-year change (as a percent)	-0.90%	'
Pre-tax income year-to-year change (as a percent)	-10.60%	'
Pre-tax income margin (as a percent)	13.60%	15.10%
Business Segments | Software	'	'
Segment Information	'	'
Revenue	6,593	6,403
Pre-tax income	1,918	2,014
Revenue year-to-year change (as a percent)	3.00%	'
Pre-tax income year-to-year change (as a percent)	-4.70%	'
Pre-tax income margin (as a percent)	29.10%	31.50%
Business Segments | Systems and Technology	'	'
Segment Information	'	'
Revenue	2,559	3,226
Pre-tax income	-660	-405
Revenue year-to-year change (as a percent)	-20.70%	'
Pre-tax income year-to-year change (as a percent)	-63.10%	'
Pre-tax income margin (as a percent)	-25.80%	-12.50%
Business Segments | Global Financing	'	'
Segment Information	'	'
Revenue	1,129	1,040
Pre-tax income	596	538
Revenue year-to-year change (as a percent)	8.60%	'
Pre-tax income year-to-year change (as a percent)	10.70%	'
Pre-tax income margin (as a percent)	52.80%	51.80%
Business Segments | Total Segments	'	'
Segment Information	'	'
Revenue	24,476	25,185
Pre-tax income	3,828	4,435
Revenue year-to-year change (as a percent)	-2.80%	'
Pre-tax income year-to-year change (as a percent)	-13.70%	'
Pre-tax income margin (as a percent)	15.60%	17.60%
Internal transactions	'	'
Segment Information	'	'
Revenue	-2,099	-1,919
Pre-tax income	-524	-339
Internal transactions | Global Technology Services	'	'
Segment Information	'	'
Revenue	-241	-248
Internal transactions | Global Business Services	'	'
Segment Information	'	'
Revenue	-141	-180
Internal transactions | Software	'	'
Segment Information	'	'
Revenue	-932	-831
Internal transactions | Systems and Technology	'	'
Segment Information	'	'
Revenue	-168	-120
Internal transactions | Global Financing	'	'
Segment Information	'	'
Revenue	-617	-541
Internal transactions | Total Segments	'	'
Segment Information	'	'
Revenue	($2,099)	($1,919)

Segments_Revenue_by_segments_D

Segments: (Revenue by segments) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenue	'	'
Revenue	$22,484	$23,408
Total reportable segments	'	'
Revenue	'	'
Revenue	24,476	25,185
Internal transactions	'	'
Revenue	'	'
Revenue	-2,099	-1,919
Other revenue adjustments	'	'
Revenue	'	'
Revenue	$107	$142

Segments_Segment_reconciliatio

Segments: (Segment reconciliations) (Details3) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Pre-tax Income	'	'
Income before income taxes	$2,980	$3,606
Total reportable segments	'	'
Pre-tax Income	'	'
Income before income taxes	3,828	4,435
Pre-tax reconciliations items	'	'
Pre-tax Income	'	'
Amortization of acquired intangible assets	-194	-183
Acquisition-related charges	-8	-11
Non-operating retirement-related (costs)/income	-123	-283
Internal transactions	'	'
Pre-tax Income	'	'
Income before income taxes	-524	-339
Unallocated corporate amounts	'	'
Pre-tax Income	'	'
Income before income taxes	$0	($13)

Equity_Activity_Details

Equity Activity: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Other comprehensive income/(loss), before tax	'		'
Foreign currency translation adjustments, before tax	($61)		($405)
Net changes related to available-for-sale securities, before tax	'		'
Unrealized gains/(losses) arising during the period, before tax	0		-3
Reclassification of (gains)/losses to other (income) and expense, before tax	4		1
Subsequent changes in previously impaired securities arising during the period, before tax	'		1
Total net changes related to available-for-sale securities	4		-1
Unrealized gains/(losses) on cash flow hedges, before tax	'		'
Unrealized gains/(losses) arising during the period, before tax	88		360
Reclassification of (gains)/losses to net income, before tax	-1		-56
Total unrealized gains/(losses) on cash flow hedges	87		305
Retirement-related benefit plans, before tax	'		'
Prior service costs/(credits), before tax	1		33
Net (losses)/gains arising during the period, before tax	32		-15
Curtailments and settlements	4		'
Amortization of prior service (credits)/costs, before tax	-29		-30
Amortization of net (gains)/losses, before tax	649		886
Total retirement-related benefit plans	656		875
Other comprehensive income/(loss), before tax	687		773
Other comprehensive income/(loss), tax	'		'
Foreign currency translation adjustments, tax	10		-84
Net changes related to available-for-sale securities, tax	'		'
Unrealized gains/(losses) arising during the period, tax	0		1
Reclassification of (gains)/losses to other (income) and expense, tax	-2		0
Subsequent changes in previously impaired securities arising during the period, tax	'		0
Total net changes related to available-for-sale securities, tax	-2		0
Unrealized gains/(losses) on cash flow hedges, tax	'		'
Unrealized gains/(losses) arising during the period, tax	-33		-128
Total unrealized gains/(losses) on cash flow hedges, tax	-32		-108
Retirement-related benefit plans, tax	'		'
Prior service costs/(credits), tax	0	[1]	-11	[1]
Net (losses)/gains arising during the period, tax	-11	[1]	5	[1]
Curtailments and settlements, tax	-1	[1]	'
Amortization of prior service (credits)/costs, tax	10	[1]	10	[1]
Amortization of net (gains)/losses, tax	-214	[1]	-293	[1]
Total retirement-related benefit plans, tax	-217	[1]	-289	[1]
Other comprehensive income/(loss), tax	-241		-480
Other comprehensive income/(loss), net of tax	'		'
Foreign currency translation adjustments, net of tax	-51		-489
Net changes related to available-for-sale securities, net of tax	'		'
Unrealized gains/(losses) arising during the period, net of tax	0		-2
Reclassification of (gains)/losses to other (income) and expense, net of tax	3	[2]	0	[2]
Subsequent changes in previously impaired securities arising during the period, net of tax	'		1
Total net changes related to available-for-sale securities, net of tax	3		0
Unrealized gains/(losses) on cash flow hedges, net of tax	'		'
Unrealized gains/(losses) arising during the period, net of tax	54		232
Total unrealized gains/(losses) on cash flow hedges, net of tax	55		197
Retirement-related benefit plans, net of tax	'		'
Prior service costs/(credits), net of tax	0	[1]	22	[1]
Net (losses)/gains arising during the period, net of tax	21	[1]	-10	[1]
Curtailments and settlements, net of tax	3	[1]	'
Amortization of prior service (credits)/costs, net of tax	-20	[1]	-20	[1]
Amortization of net (gains)/losses, net of tax	434	[1]	594	[1]
Total retirement-related benefit plans, net of tax	439	[1]	586	[1]
Other comprehensive income/(loss)	446		293
Cost of sales	'		'
Unrealized gains/(losses) on cash flow hedges, before tax	'		'
Reclassification of (gains)/losses to net income, before tax	26		-9
Unrealized gains/(losses) on cash flow hedges, tax	'		'
Reclassification of (gains)/losses to other (income) and expense, tax	-10		3
Unrealized gains/(losses) on cash flow hedges, net of tax	'		'
Reclassification of (gains)/losses to net income, net of tax	16		-6
SG&A expense	'		'
Unrealized gains/(losses) on cash flow hedges, before tax	'		'
Reclassification of (gains)/losses to net income, before tax	2		-10
Unrealized gains/(losses) on cash flow hedges, tax	'		'
Reclassification of (gains)/losses to other (income) and expense, tax	0		3
Unrealized gains/(losses) on cash flow hedges, net of tax	'		'
Reclassification of (gains)/losses to net income, net of tax	2		-7
Other (income) and expense	'		'
Net changes related to available-for-sale securities, before tax	'		'
Reclassification of (gains)/losses to other (income) and expense, before tax	4		1
Unrealized gains/(losses) on cash flow hedges, before tax	'		'
Reclassification of (gains)/losses to net income, before tax	-29		-37
Net changes related to available-for-sale securities, tax	'		'
Reclassification of (gains)/losses to other (income) and expense, tax	-2		0
Unrealized gains/(losses) on cash flow hedges, tax	'		'
Reclassification of (gains)/losses to other (income) and expense, tax	11		14
Net changes related to available-for-sale securities, net of tax	'		'
Reclassification of (gains)/losses to other (income) and expense, net of tax	3		0
Unrealized gains/(losses) on cash flow hedges, net of tax	'		'
Reclassification of (gains)/losses to net income, net of tax	-18		-23
Interest expense	'		'
Unrealized gains/(losses) on cash flow hedges, before tax	'		'
Reclassification of (gains)/losses to net income, before tax	0		0
Unrealized gains/(losses) on cash flow hedges, tax	'		'
Reclassification of (gains)/losses to other (income) and expense, tax	0		'
Unrealized gains/(losses) on cash flow hedges, net of tax	'		'
Reclassification of (gains)/losses to net income, net of tax	$0		$0
[1]	(1) These AOCI components are included in the computation of net periodic pension cost. (See note 8, "Retirement-Related Benefits," for additional information.)
[2]	* There were no writedowns for the three months ended March 31, 2014 and 2013.

Equity_Activity_Details_2

Equity Activity: (Details 2) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss) Net of Tax	'		'
Balance at the Beginning of the Period	($21,602)		($25,759)
Other comprehensive income before reclassifications	24		-245
Amount reclassified from accumulated other comprehensive income	421		539
Total change for the period	446		293
Balance at the End of the Period	-21,156		-25,466
Net Unrealized Gains/(Losses) on Cash Flow Hedges	'		'
Accumulated Other Comprehensive Income (Loss) Net of Tax	'		'
Balance at the Beginning of the Period	-165		-90
Other comprehensive income before reclassifications	54		232
Amount reclassified from accumulated other comprehensive income	1		-35
Total change for the period	55		197
Balance at the End of the Period	-111		107
Foreign Currency Translation Adjustments	'		'
Accumulated Other Comprehensive Income (Loss) Net of Tax	'		'
Balance at the Beginning of the Period	332	[1]	1,733	[1]
Other comprehensive income before reclassifications	-51	[1]	-489	[1]
Amount reclassified from accumulated other comprehensive income	0	[1]	0	[1]
Total change for the period	-51	[1]	-489	[1]
Balance at the End of the Period	281	[1]	1,243	[1]
Net Change Retirement-Related Benefit Plans	'		'
Accumulated Other Comprehensive Income (Loss) Net of Tax	'		'
Balance at the Beginning of the Period	-21,767		-27,406
Other comprehensive income before reclassifications	21		12
Amount reclassified from accumulated other comprehensive income	417		574
Total change for the period	439		586
Balance at the End of the Period	-21,328		-26,820
Net Unrealized Gains/(Losses) on Available-For-Sale Securities	'		'
Accumulated Other Comprehensive Income (Loss) Net of Tax	'		'
Balance at the Beginning of the Period	-1		4
Other comprehensive income before reclassifications	0		-1
Amount reclassified from accumulated other comprehensive income	3		0
Total change for the period	3		0
Balance at the End of the Period	$2		$4
[1]	* Foreign currency translation adjustments are presented gross except for any associated hedges which are presented net of tax.

RetirementRelated_Benefits_Det

Retirement-Related Benefits (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Defined Contribution U.S. Plans

Defined Contribution U.S. Plans

Defined Contribution Non-U.S. Plans

Defined Contribution Non-U.S. Plans

Multi-employer Plans - Non U.S. Plans

U.S. Defined Benefit Pension Plans

U.S. Defined Benefit Pension Plans

U.S. Defined Benefit Pension Plans

U.S. Defined Benefit Pension Plans

U.S. Defined Benefit Pension Plans

U.S. Defined Benefit Pension Plans

Non-US Defined Benefit Pension Plans

Non-US Defined Benefit Pension Plans

Non-U.S. Defined Benefit and Multi-employer Plan

U.S. Defined Benefit Non Pension Postretirement Plans

U.S. Defined Benefit Non Pension Postretirement Plans

Non-U.S. Defined Benefit Non Pension Postretirement Plans

Non-U.S. Defined Benefit Non Pension Postretirement Plans

Spain

Equity securities

Equity securities

Debt securities

Debt securities

Pending Litigation

SG&A expense

Retirement-related plans cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Service cost

'

'

'

'

'

'

'

'

'

'

'

'

'

$116

$131

'

$7

$9

$2

$3

Interest cost

'

'

'

'

'

'

'

555

496

'

'

'

'

390

382

'

45

42

16

16

Expected return on plan assets

'

'

'

'

'

'

'

-1,024

-995

'

'

'

'

-572

-554

'

0

0

-2

-2

Amortization of prior service costs/(credits)

'

'

'

'

'

'

'

2

2

'

'

'

'

-29

-31

'

-2

'

-1

-1

Recognized actuarial losses

'

'

'

'

'

'

'

269

451

'

'

'

'

360

404

'

0

8

3

6

Curtailments and settlements

'

'

'

'

'

'

'

'

'

'

'

'

'

4

0

'

'

'

'

'

Multi-employer plans/other costs

'

'

'

'

'

'

55

'

'

'

'

'

'

79

30

'

'

'

'

'

Total net periodic pension (income)/cost of defined benefit plans

'

'

'

'

'

'

'

-198

-46

'

'

'

'

348

363

'

50

58

17

22

Cost of defined contribution plans

'

'

191

206

133

151

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Defined benefit and contribution pension plan - cost

474

674

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Nonpension postretirement plans - cost

67

80

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

541

754

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Year-to-year percent change, defined benefit and contribution pension plans cost

-29.60%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Year-to-year percent change, Nonpension postretirement plans cost

-16.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Year-to-year percent change, total

-28.20%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected current year contributions to non-U.S. defined benefit plans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

600

'

'

'

'

Year-to-date contributions to non-U.S. defined benefit plans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

126

'

'

'

'

Defined benefit and contribution pension plan - cost U.S. Plans

-7

160

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Defined benefit and contribution pension plan - cost Non U.S. Plans

481

514

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Medicare Prescription Drug Improvement and Modernization Act of 2003

$5.40

$6.10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Target allocation (as a percent)

'

'

'

'

'

'

'

'

'

32.00%

42.00%

57.00%

47.00%

'

'

'

'

'

'

'

Expected long-term returns on plan assets (as a percent)

'

'

'

'

'

'

'

7.75%

'

'

'

'

'

'

'

'

'

'

'

'

AcquisitionsDivestitures_Narra

Acquisitions/Divestitures (Narratives) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	acquisitions
Acquisitions:	'	'	'
Businesses acquired, number (in entities)	2	'	'
Businesses acquired, aggregate cost	$286	'	'
Goodwill	31,214	31,184	29,247
Software	'	'	'
Acquisitions:	'	'	'
Businesses acquired, number (in entities)	2	'	'
Goodwill	21,190	21,121	20,405
Percentage of business acquired	100.00%	'	'
Acquisitions	'	'	'
Acquisitions:	'	'	'
Acquired intangible asset, weighted average useful life	'6 years 10 months	'	'
Expected percent of goodwill deductible for tax purposes	0.00%	'	'
Total purchase price	286	'	'
Goodwill	239	'	'
Acquisitions | Software	'	'	'
Acquisitions:	'	'	'
Goodwill	$239	'	'

AcquisitionsDivestitures_Purch

Acquisitions/Divestitures (Purchase Price allocation) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
In Millions, unless otherwise specified				Acquisitions	Acquisitions	Acquisitions	Acquisitions	Acquisitions	Acquisitions
					Completed technology	Client relationships	Patents/trademarks	Patents/trademarks	Patents/trademarks
								Minimum	Maximum
Acquisitions:	'	'	'	'	'	'	'	'	'
Current assets	'	'	'	$21	'	'	'	'	'
Fixed assets/noncurrent assets	'	'	'	18	'	'	'	'	'
Goodwill	31,214	31,184	29,247	239	'	'	'	'	'
Intangible assets	'	'	'	'	33	1	8	'	'
Total assets acquired	'	'	'	319	'	'	'	'	'
Current liabilities	'	'	'	-11	'	'	'	'	'
Noncurrent liabilities	'	'	'	-22	'	'	'	'	'
Total liabilities assumed	'	'	'	-33	'	'	'	'	'
Total purchase price	'	'	'	$286	'	'	'	'	'
Acquired intangible asset, weighted average useful life	'	'	'	'6 years 10 months	'7 years	'7 years	'	'5 years	'7 years

AcquisitionsDivestitures_Dives

Acquisitions/Divestitures (Divestitures) (Details) (USD $)

3 Months Ended

0 Months Ended

12 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Jan. 23, 2014

Dec. 31, 2013

Mar. 31, 2014

Jan. 23, 2014

Sep. 10, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Sep. 10, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

x86 Server Portfolio

x86 Server Portfolio

x86 Server Portfolio

x86 Server Portfolio

Customer Care Business Process Outsourcing Services

Customer Care Business Process Outsourcing Services

Customer Care Business Process Outsourcing Services

Customer Care Business Process Outsourcing Services

Customer Care Business Process Outsourcing Services

Customer Care Business Process Outsourcing Services

Retail Stores Solutions business

Retail Stores Solutions business

Estimated

Maximum

Minimum

Maximum

Maximum

Estimated

Estimated

Estimated

Divestitures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Transaction price for sale of business

'

'

'

$2,300

'

'

'

$501

'

'

'

'

'

'

'

Approximate amount of transaction price received in cash

'

'

'

2,000

'

'

'

430

'

'

'

'

'

'

'

Noncash consideration received on sale of business

'

'

'

'

'

'

'

71

'

'

'

'

'

'

'

Equity Ownership percent acquired

'

'

'

'

'

'

5.00%

'

'

'

'

5.00%

'

'

'

Pre-tax gain on sale of business

'

'

'

'

'

1,000

'

'

98

'

200

'

225

34

508

Revenues

22,484

23,408

'

'

4,600

'

'

'

'

1,300

'

'

'

'

'

Services

13,982

14,274

'

'

'

'

'

'

'

'

'

'

'

'

'

Pre-tax income

2,980

3,606

'

'

'

'

'

'

'

100

'

'

'

'

'

Tangible assets

$13,683

'

$13,821

'

$100

'

'

'

'

$50

'

'

'

'

'

Intangible_Assets_Including_Go2

Intangible Assets Including Goodwill: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013	Dec. 31, 2013
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	$6,929		'	$6,930
Accumulated Amortization	-3,231		'	-3,059
Net Carrying Amount	3,698		'	3,871
Net carrying amount increase/(decrease)	-173		'	'
Intangible asset amortization expense	339		331	'
Intangible assets retired and fully amortized	164		'	'
Capitalized software	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	1,471		'	1,494
Accumulated Amortization	-696		'	-699
Net Carrying Amount	775		'	794
Client relationships	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	2,149		'	2,148
Accumulated Amortization	-1,050		'	-977
Net Carrying Amount	1,099		'	1,171
Completed technology	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	2,935		'	2,910
Accumulated Amortization	-1,312		'	-1,224
Net Carrying Amount	1,623		'	1,687
In-process R&D	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	2		'	13
Net Carrying Amount	2		'	13
Patents/trademarks	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	366		'	358
Accumulated Amortization	-169		'	-154
Net Carrying Amount	198		'	204
Other intangible assets	'		'	'
Intangible asset balances by major asset class:	'		'	'
Gross Carrying Amount	7	[1]	'	7	[1]
Accumulated Amortization	-5	[1]	'	-5	[1]
Net Carrying Amount	$2	[1]	'	$2	[1]
[1]	*Other intangibles are primarily acquired proprietary and nonproprietary business processes, methodologies and systems.

Intangible_Assets_Including_Go3

Intangible Assets Including Goodwill: (Details 2) (USD $)	Mar. 31, 2014
In Millions, unless otherwise specified
Future amortization expense, by year	'
2014 (for Q2-Q4)	$997
2015	936
2016	697
2017	487
2018	328
Capitalized software	'
Future amortization expense, by year	'
2014 (for Q2-Q4)	377
2015	294
2016	96
2017	8
2018	'
Acquired intangibles	'
Future amortization expense, by year	'
2014 (for Q2-Q4)	619
2015	642
2016	601
2017	479
2018	$328

Intangible_Assets_Including_Go4

Intangible Assets Including Goodwill: (Details 3) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Changes in Goodwill Balances	'	'
Beginning Balance	$31,184	$29,247
Goodwill Additions	239	2,246
Purchase Price Adjustments	0	61
Divestitures	-52	-7
Foreign Currency Translation and Other Adjustments	-158	-363
Ending Balance	31,214	31,184
Goodwill impairment losses	0	0
Goodwill accumulated impairment losses	0	0
Global Business Services	'	'
Changes in Goodwill Balances	'	'
Beginning Balance	4,334	4,357
Purchase Price Adjustments	'	0
Divestitures	'	-3
Foreign Currency Translation and Other Adjustments	4	-21
Ending Balance	4,337	4,334
Global Technology Services	'	'
Changes in Goodwill Balances	'	'
Beginning Balance	4,129	2,916
Goodwill Additions	'	1,246
Purchase Price Adjustments	'	17
Divestitures	-52	'
Foreign Currency Translation and Other Adjustments	16	-50
Ending Balance	4,094	4,129
Software	'	'
Changes in Goodwill Balances	'	'
Beginning Balance	21,121	20,405
Goodwill Additions	239	987
Purchase Price Adjustments	0	11
Divestitures	'	-4
Foreign Currency Translation and Other Adjustments	-170	-279
Ending Balance	21,190	21,121
Systems and Technology	'	'
Changes in Goodwill Balances	'	'
Beginning Balance	1,601	1,568
Goodwill Additions	'	13
Purchase Price Adjustments	'	33
Foreign Currency Translation and Other Adjustments	-8	-14
Ending Balance	$1,593	$1,601

RestructuringRelated_Liabiliti2

Restructuring-Related Liabilities: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Current Liability	'
Restructuring Reserve	'
Liability at the beginning of the period	$27
Payments	-7
Other Adjustments	8	[1]
Liability at the end of the period	28
Noncurrent Liability	'
Restructuring Reserve	'
Liability at the beginning of the period	440
Other Adjustments	-3	[1]
Liability at the end of the period	437
Workforce | Current Liability	'
Restructuring Reserve	'
Liability at the beginning of the period	27
Payments	-7
Other Adjustments	8	[1]
Liability at the end of the period	28
Workforce | Noncurrent Liability	'
Restructuring Reserve	'
Liability at the beginning of the period	440
Other Adjustments	-3	[1]
Liability at the end of the period	$437
[1]	Other Adjustments principally include the reclassification of noncurrent to current, remeasurement of actuarial assumptions, foreign currency translation adjustments and interest accretion.

Contingencies_Details

Contingencies: (Details) (USD $)	Mar. 31, 2014	Oct. 12, 2012	Sep. 30, 2012	Mar. 31, 2014	Jul. 25, 2013	Feb. 13, 2014	Jul. 18, 2012	Jul. 10, 2013	Apr. 16, 2014
In Millions, unless otherwise specified	countries	Litigation in United Kingdom regarding defined benefit plans (C Plan)	Litigation in United Kingdom regarding defined benefit plans (C Plan)	Former IBM UK Defined Benefit Plan Participants	Civil enforcement action with the SEC	State of Indiana	State of Indiana	SCO Group Inc.	Iusacell SA de C.V.
				IBM United Kingdom Limited	IBM Korea, LG IBM, IBM (China) Investment Company Limited and IBM Global Services (China) Co., Ltd.	Pending Litigation	Pending Litigation	claims	Subsequent event
				claims					Pending Litigation
Contingencies:	'	'	'	'	'	'	'	'	'
Clients presence in number of countries	175	'	'	'	'	'	'	'	'
Loss Contingencies	'	'	'	'	'	'	'	'	'
Amount of settlement to be (paid)/received	'	'	'	'	'	$50	$52	'	'
Claims pending	'	'	'	290	'	'	'	'	'
Additional pre-tax retirement-related obligation recorded	'	'	162	'	'	'	'	'	'
Retirement age of employee under the C Plan	'	'60 years	'	'	'	'	'	'	'
Retirement age of employee under the C Plan before modifications	'	'63 years	'	'	'	'	'	'	'
Period for which reports are to be submitted to SEC and court on certain matters, including those relating to compliance with the FCPA	'	'	'	'	'2 years	'	'	'	'
Number of breaches of contract and copyright claims filed	'	'	'	'	'	'	'	10	'
Number of breaches of contract and copyright claims dismissed	'	'	'	'	'	'	'	7	'
Number of tortious interference claims dismissed	'	'	'	'	'	'	'	1	'
Damages sought, value	'	'	'	'	'	'	'	'	2,500
Income tax examination - Brazil, total potential liability	$720	'	'	'	'	'	'	'	'

Commitments_Details

Commitments: (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
			Extended lines of credit	Extended lines of credit	Financing for client purchase agreements	Financing for client purchase agreements	Financial guarantees	Financial guarantees
Commitments, guarantees:	'	'	'	'	'	'	'	'
Unused amounts in lines of credit to third-party entities and commitments for future financing to clients	'	'	$6,103	$5,028	$1,589	$1,769	'	'
Guarantor obligations, maximum exposure	'	'	'	'	'	'	45	44
Movement in standard warranty liability	'	'	'	'	'	'	'	'
Beginning Balance	376	394	'	'	'	'	'	'
Current period accruals	54	71	'	'	'	'	'	'
Accrual adjustments to reflect actual experience	-3	9	'	'	'	'	'	'
Charges incurred	-85	-93	'	'	'	'	'	'
Ending Balance	$342	$381	'	'	'	'	'	'

Commitments_Details_2

Commitments: (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014		Mar. 31, 2013
In Millions, unless otherwise specified			Extended warranty		Extended warranty
Movement in extended warranty liability	'	'	'		'
Beginning balance, aggregate deferred revenue	'	'	$579		$606
Revenue deferred for new extended warranty contracts	'	'	54		47
Amortization of deferred revenue	'	'	-73		-82
Other	'	'	-11	[1]	-7	[1]
Ending balance, aggregate deferred revenue	'	'	548		565
Deferred revenue:	'	'	'		'
Deferred income, current portion	13,681	12,557	268		286
Deferred income, noncurrent portion	4,042	4,108	280		278
Aggregate deferred revenue	'	'	$548		$565
[1]	* Other primarily consists of foreign currency translation adjustments.

Subsequent_Events_Details

Subsequent Events: (Details) (USD $)	3 Months Ended	0 Months Ended
	Dec. 31, 2013	Apr. 29, 2014
		Subsequent event
Subsequent events:	'	'
Dividend declared (in dollars per share)	$0.95	$1.10
Dividend declared, date	'	29-Apr-14
Dividend payable, date	'	10-Jun-14
Shareholders of record, date	'	9-May-14
Dividend per share increase (in dollars per share)	'	$0.15
Dividend per share increase (as a percent)	'	16.00%