2012 Q4 Form 10-K Financial Statement

#000104746914001302 Filed on February 25, 2014

View on sec.gov

Income Statement

Concept 2012 Q4 2011 Q4 2011
Revenue $29.30B $29.49B $106.9B
YoY Change -0.62% 1.61% 7.06%
Cost Of Revenue $14.14B $14.76B $56.78B
YoY Change -4.25% -0.19% 5.42%
Gross Profit $15.17B $14.72B $50.14B
YoY Change 3.02% 3.49% 8.96%
Gross Profit Margin 51.76% 49.93% 46.89%
Selling, General & Admin $6.216B $5.987B $23.59B
YoY Change 3.82% 2.62% 8.05%
% of Gross Profit 40.98% 40.67% 47.06%
Research & Development $1.580B $1.556B $6.258B
YoY Change 1.54% -1.39% 3.85%
% of Gross Profit 10.42% 10.57% 12.48%
Depreciation & Amortization $1.152B $1.188B $3.589B
YoY Change -3.03% -3.81% -1.86%
% of Gross Profit 7.6% 8.07% 7.16%
Operating Expenses $7.965B $7.318B $29.85B
YoY Change 8.84% 2.87% 7.14%
Operating Profit $7.202B $7.404B $20.29B
YoY Change -2.73% 4.11% 11.76%
Interest Expense $279.0M -$114.0M $411.0M
YoY Change -344.74% 42.5% 11.68%
% of Operating Profit 3.87% -1.54% 2.03%
Other Income/Expense, Net $1.000M
YoY Change
Pretax Income $7.831B $7.272B $21.00B
YoY Change 7.69% 3.99% 6.49%
Income Tax $1.998B $1.785B $5.148B
% Of Pretax Income 25.51% 24.55% 24.51%
Net Earnings $5.833B $5.487B $15.86B
YoY Change 6.31% 3.63% 6.89%
Net Earnings / Revenue 19.91% 18.61% 14.83%
Basic Earnings Per Share $13.25
Diluted Earnings Per Share $5.135M $4.615M $13.06
COMMON SHARES
Basic Shares Outstanding 1.197B shares
Diluted Shares Outstanding 1.214B shares

Balance Sheet

Concept 2012 Q4 2011 Q4 2011
SHORT-TERM ASSETS
Cash & Short-Term Investments $11.13B $11.92B $11.92B
YoY Change -6.65% 2.33% 2.33%
Cash & Equivalents $10.41B $11.92B $11.92B
Short-Term Investments $717.0M $0.00 $0.00
Other Short-Term Assets $5.439B $6.849B $6.849B
YoY Change -20.59% 18.29% 18.29%
Inventory $2.287B $2.595B $2.596B
Prepaid Expenses
Receivables $10.67B $11.18B $28.39B
Other Receivables $1.873B $1.481B $1.170B
Total Short-Term Assets $49.43B $50.93B $50.93B
YoY Change -2.94% 5.84% 5.84%
LONG-TERM ASSETS
Property, Plant & Equipment $14.00B $13.88B $13.88B
YoY Change 0.81% -1.51% -1.51%
Goodwill $29.25B $26.21B
YoY Change 11.57% 4.28%
Intangibles $3.787B $3.392B
YoY Change 11.65%
Long-Term Investments $120.0M $131.0M $4.895B
YoY Change -8.4% -97.73% -15.28%
Other Assets $5.021B $4.895B $6.345B
YoY Change 2.57% -22.15% 0.91%
Total Long-Term Assets $69.78B $65.51B $65.51B
YoY Change 6.53% 0.26% 0.26%
TOTAL ASSETS
Total Short-Term Assets $49.43B $50.93B $50.93B
Total Long-Term Assets $69.78B $65.51B $65.51B
Total Assets $119.2B $116.4B $116.4B
YoY Change 2.39% 2.63% 2.63%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $7.952B $8.517B $8.517B
YoY Change -6.63% 9.14% 9.14%
Accrued Expenses $9.592B $9.634B $9.634B
YoY Change -0.44% -5.4% -5.4%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $4.159B
YoY Change 50.63%
Long-Term Debt Due $5.593B $4.306B $4.306B
YoY Change 29.89% -36.47% 7.19%
Total Short-Term Liabilities $43.63B $42.12B $42.13B
YoY Change 3.57% 3.85% 3.86%
LONG-TERM LIABILITIES
Long-Term Debt $24.09B $22.86B $22.86B
YoY Change 5.39% 4.63% 4.63%
Other Long-Term Liabilities $7.607B $8.996B $30.67B
YoY Change -15.44% -67.72% 11.55%
Total Long-Term Liabilities $31.70B $31.85B $53.53B
YoY Change -0.5% -35.93% 8.49%
TOTAL LIABILITIES
Total Short-Term Liabilities $43.63B $42.12B $42.13B
Total Long-Term Liabilities $31.70B $31.85B $53.53B
Total Liabilities $100.2B $96.20B $96.30B
YoY Change 4.19% 6.56% 6.52%
SHAREHOLDERS EQUITY
Retained Earnings $117.6B $104.9B
YoY Change 12.19%
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost) $123.1B $111.0B
YoY Change 10.97%
Treasury Stock Shares 1.080B shares 1.019B shares
Shareholders Equity $18.86B $20.14B $20.14B
YoY Change
Total Liabilities & Shareholders Equity $119.2B $116.4B $116.4B
YoY Change 2.39% 2.63% 2.63%

Cashflow Statement

Concept 2012 Q4 2011 Q4 2011
OPERATING ACTIVITIES
Net Income $5.833B $5.487B $15.86B
YoY Change 6.31% 3.63% 6.89%
Depreciation, Depletion And Amortization $1.152B $1.188B $3.589B
YoY Change -3.03% -3.81% -1.86%
Cash From Operating Activities $6.345B $7.097B $19.85B
YoY Change -10.6% 4.44% 1.52%
INVESTING ACTIVITIES
Capital Expenditures -$1.159B -$1.186B $4.108B
YoY Change -2.28% -36.68% -1.84%
Acquisitions $1.811B
YoY Change -69.42%
Other Investing Activities -$2.933B -$2.318B $271.0M
YoY Change 26.53% 4.93% -107.22%
Cash From Investing Activities -$4.092B -$3.504B -$4.396B
YoY Change 16.78% -14.16% -48.32%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $15.05B
YoY Change -2.14%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -3.791B -2.810B -13.70B
YoY Change 34.91% 51.16% 10.19%
NET CHANGE
Cash From Operating Activities 6.345B 7.097B 19.85B
Cash From Investing Activities -4.092B -3.504B -4.396B
Cash From Financing Activities -3.791B -2.810B -13.70B
Net Change In Cash -1.538B 783.0M 1.755B
YoY Change -296.42% -8.31% -226.53%
FREE CASH FLOW
Cash From Operating Activities $6.345B $7.097B $19.85B
Capital Expenditures -$1.159B -$1.186B $4.108B
Free Cash Flow $7.504B $8.283B $15.74B
YoY Change -9.4% -4.44% 2.44%

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CY2013Q4 us-gaap Financing Receivable Recorded Investment Equal To Greater Than90 Days Past Due
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68000000 USD
CY2013Q4 ibm Financing Receivables Current
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CY2013Q4 ibm Financing Receivables Gross
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CY2013Q4 us-gaap Financing Receivable Recorded Investment90 Days Past Due And Still Accruing
FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
41000000 USD
CY2012Q4 us-gaap Financing Receivable Recorded Investment Equal To Greater Than90 Days Past Due
FinancingReceivableRecordedInvestmentEqualToGreaterThan90DaysPastDue
82000000 USD
CY2012Q4 ibm Financing Receivables Current
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CY2012Q4 us-gaap Financing Receivable Recorded Investment90 Days Past Due And Still Accruing
FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
52000000 USD
CY2013Q4 us-gaap Receivables Held For Sale Amount
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0 USD
CY2012Q4 us-gaap Receivables Held For Sale Amount
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CY2012Q4 us-gaap Financing Receivable Modifications Recorded Investment
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CY2013Q4 us-gaap Financing Receivable Modifications Recorded Investment
FinancingReceivableModificationsRecordedInvestment
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CY2013Q4 us-gaap Finite Lived Intangible Assets Gross
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CY2013Q4 us-gaap Finite Lived Intangible Assets Accumulated Amortization
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3059000000 USD
CY2013Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Remainder Of Fiscal Year
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1267000000 USD
CY2013Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Two
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884000000 USD
CY2013Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Three
FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
660000000 USD
CY2013Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Four
FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
477000000 USD
CY2013Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Five
FiniteLivedIntangibleAssetsAmortizationExpenseYearFive
322000000 USD
CY2012 us-gaap Goodwill Acquired During Period
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2894000000 USD
CY2012 us-gaap Goodwill Purchase Accounting Adjustments
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CY2012 us-gaap Goodwill Written Off Related To Sale Of Business Unit
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22000000 USD
CY2012 us-gaap Goodwill Translation And Purchase Accounting Adjustments
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192000000 USD
CY2013Q4 us-gaap Goodwill Impaired Accumulated Impairment Loss
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CY2012Q4 us-gaap Goodwill Impaired Accumulated Impairment Loss
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0 USD
CY2012 us-gaap Goodwill Impairment Loss
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0 USD
CY2013Q4 us-gaap Loss Contingency Estimate Of Possible Loss
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700000000 USD
CY2013 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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CY2013 ibm Other Comprehensive Income Available For Sale Securities Subsequent Changes In Previously Impaired Securities Arising During Period Before Tax
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4000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Tax
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CY2013 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Net Of Tax
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5000000 USD
CY2013 us-gaap Allocated Share Based Compensation Expense
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614000000 USD
CY2013 us-gaap Employee Service Share Based Compensation Tax Benefit From Compensation Expense
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213000000 USD
CY2013 us-gaap Allocated Share Based Compensation Expense Net Of Tax
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402000000 USD
CY2013 us-gaap Sales Revenue Services Net
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CY2013 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
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CY2012 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
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CY2011 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
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CY2013 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
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CY2012 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
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CY2011 us-gaap Income Loss From Continuing Operations Before Income Taxes Foreign
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CY2013 us-gaap Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments
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19524000000 USD
CY2012 us-gaap Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments
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21902000000 USD
CY2011 us-gaap Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments
IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
21003000000 USD
CY2010Q4 us-gaap Unrecognized Tax Benefits
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CY2013 us-gaap Unrecognized Tax Benefits Increases Resulting From Current Period Tax Positions
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CY2012 us-gaap Unrecognized Tax Benefits Increases Resulting From Current Period Tax Positions
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401000000 USD
CY2011 us-gaap Unrecognized Tax Benefits Increases Resulting From Current Period Tax Positions
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672000000 USD
CY2013 us-gaap Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions
UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
417000000 USD
CY2012 us-gaap Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions
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215000000 USD
CY2011 us-gaap Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions
UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
379000000 USD
CY2013 us-gaap Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions
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2201000000 USD
CY2012 us-gaap Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions
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425000000 USD
CY2011 us-gaap Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions
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538000000 USD
CY2013 us-gaap Unrecognized Tax Benefits Decreases Resulting From Settlements With Taxing Authorities
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259000000 USD
CY2011 us-gaap Unrecognized Tax Benefits Decreases Resulting From Settlements With Taxing Authorities
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231000000 USD
CY2013 ibm Rental Expense
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CY2012 ibm Rental Expense
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CY2011 ibm Rental Expense
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CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due Current
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CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due In Two Years
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CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due In Three Years
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1016000000 USD
CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due In Four Years
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799000000 USD
CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due In Five Years
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620000000 USD
CY2013Q4 us-gaap Operating Leases Future Minimum Payments Due Thereafter
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CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due Current
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24000000 USD
CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due In Two Years
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16000000 USD
CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due In Three Years
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6000000 USD
CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due In Four Years
OperatingLeasesVacantSpaceFutureMinimumPaymentsDueInFourYears
4000000 USD
CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due In Five Years
OperatingLeasesVacantSpaceFutureMinimumPaymentsDueInFiveYears
1000000 USD
CY2013Q4 ibm Operating Leases Vacant Space Future Minimum Payments Due Thereafter
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CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Within One Year
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22000000 USD
CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Within Two Years
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16000000 USD
CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Within Three Years
FutureMinimumSubleaseRentalsSaleLeasebackTransactionsWithinThreeYears
14000000 USD
CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Within Four Years
FutureMinimumSubleaseRentalsSaleLeasebackTransactionsWithinFourYears
9000000 USD
CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Within Five Years
FutureMinimumSubleaseRentalsSaleLeasebackTransactionsWithinFiveYears
4000000 USD
CY2013Q4 us-gaap Future Minimum Sublease Rentals Sale Leaseback Transactions Thereafter
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7000000 USD
CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due Current
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16000000 USD
CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due In Two Years
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CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due In Three Years
CapitalLeasesFutureMinimumPaymentsDueInThreeYears
13000000 USD
CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due In Four Years
CapitalLeasesFutureMinimumPaymentsDueInFourYears
3000000 USD
CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due In Five Years
CapitalLeasesFutureMinimumPaymentsDueInFiveYears
9000000 USD
CY2013Q4 us-gaap Capital Leases Future Minimum Payments Due Thereafter
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5000000 USD
CY2013 ibm Scientific Research Software Related Expenses And In Process Research And Development Expenses
ScientificResearchSoftwareRelatedExpensesAndInProcessResearchAndDevelopmentExpenses
5959000000 USD
CY2012 ibm Scientific Research Software Related Expenses And In Process Research And Development Expenses
ScientificResearchSoftwareRelatedExpensesAndInProcessResearchAndDevelopmentExpenses
6034000000 USD
CY2011 ibm Scientific Research Software Related Expenses And In Process Research And Development Expenses
ScientificResearchSoftwareRelatedExpensesAndInProcessResearchAndDevelopmentExpenses
5990000000 USD
CY2013 us-gaap Research And Development Expense Software Excluding Acquired In Process Cost
ResearchAndDevelopmentExpenseSoftwareExcludingAcquiredInProcessCost
3077000000 USD
CY2012 us-gaap Research And Development Expense Software Excluding Acquired In Process Cost
ResearchAndDevelopmentExpenseSoftwareExcludingAcquiredInProcessCost
3078000000 USD
CY2011 us-gaap Research And Development Expense Software Excluding Acquired In Process Cost
ResearchAndDevelopmentExpenseSoftwareExcludingAcquiredInProcessCost
3097000000 USD
CY2013 ibm Product Related Engineering Expenses
ProductRelatedEngineeringExpenses
267000000 USD
CY2012 ibm Product Related Engineering Expenses
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268000000 USD
CY2011 ibm Product Related Engineering Expenses
ProductRelatedEngineeringExpenses
267000000 USD
CY2013 us-gaap Current Federal Tax Expense Benefit
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1406000000 USD
CY2012 us-gaap Current Federal Tax Expense Benefit
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CY2011 us-gaap Current Federal Tax Expense Benefit
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268000000 USD
CY2013 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2012 us-gaap Deferred Federal Income Tax Expense Benefit
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403000000 USD
CY2011 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2013 us-gaap Federal Income Tax Expense Benefit Continuing Operations
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CY2012 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
1764000000 USD
CY2011 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
1177000000 USD
CY2013 us-gaap Current State And Local Tax Expense Benefit
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178000000 USD
CY2012 us-gaap Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
134000000 USD
CY2011 us-gaap Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
429000000 USD
CY2013 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
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CY2012 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
289000000 USD
CY2011 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
81000000 USD
CY2013 us-gaap State And Local Income Tax Expense Benefit Continuing Operations
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CY2012 us-gaap State And Local Income Tax Expense Benefit Continuing Operations
StateAndLocalIncomeTaxExpenseBenefitContinuingOperations
423000000 USD
CY2011 us-gaap State And Local Income Tax Expense Benefit Continuing Operations
StateAndLocalIncomeTaxExpenseBenefitContinuingOperations
510000000 USD
CY2013 us-gaap Current Foreign Tax Expense Benefit
CurrentForeignTaxExpenseBenefit
3067000000 USD
CY2012 us-gaap Current Foreign Tax Expense Benefit
CurrentForeignTaxExpenseBenefit
3006000000 USD
CY2011 us-gaap Current Foreign Tax Expense Benefit
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3239000000 USD
CY2013 us-gaap Deferred Foreign Income Tax Expense Benefit
DeferredForeignIncomeTaxExpenseBenefit
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CY2012 us-gaap Deferred Foreign Income Tax Expense Benefit
DeferredForeignIncomeTaxExpenseBenefit
105000000 USD
CY2011 us-gaap Deferred Foreign Income Tax Expense Benefit
DeferredForeignIncomeTaxExpenseBenefit
222000000 USD
CY2013 us-gaap Foreign Income Tax Expense Benefit Continuing Operations
ForeignIncomeTaxExpenseBenefitContinuingOperations
2430000000 USD
CY2012 us-gaap Foreign Income Tax Expense Benefit Continuing Operations
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3111000000 USD
CY2011 us-gaap Foreign Income Tax Expense Benefit Continuing Operations
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CY2013 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
3041000000 USD
CY2013 ibm Taxes Excluding Income Taxes
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4198000000 USD
CY2012 ibm Taxes Excluding Income Taxes
TaxesExcludingIncomeTaxes
4331000000 USD
CY2011 ibm Taxes Excluding Income Taxes
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CY2013 ibm Taxes Included In Income From Continuing Operations
TaxesIncludedInIncomeFromContinuingOperations
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CY2012 ibm Taxes Included In Income From Continuing Operations
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CY2011 ibm Taxes Included In Income From Continuing Operations
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CY2013Q4 us-gaap Deferred Tax Assets Operating Loss Carryforwards
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CY2013 dei Document Fiscal Year Focus
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2013
CY2013 dei Document Fiscal Period Focus
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FY
CY2013 dei Entity Filer Category
EntityFilerCategory
Large Accelerated Filer
CY2013 dei Entity Registrant Name
EntityRegistrantName
INTERNATIONAL BUSINESS MACHINES CORP
CY2013 dei Entity Central Index Key
EntityCentralIndexKey
0000051143
CY2013 dei Document Type
DocumentType
10-K
CY2013 dei Document Period End Date
DocumentPeriodEndDate
2013-12-31
CY2013 dei Amendment Flag
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false
CY2013 dei Current Fiscal Year End Date
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--12-31
CY2013 dei Entity Current Reporting Status
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Yes
CY2012 us-gaap Other Comprehensive Income Unrealized Gain Loss On Derivatives Arising During Period Before Tax
OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodBeforeTax
32000000 USD
CY2011 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci On Derivatives Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Derivatives Qualifying As Hedges Before Tax
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CY2011 us-gaap Other Comprehensive Income Unrealized Gain Loss On Derivatives Arising During Period Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci On Derivatives Before Tax
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253000000 USD
CY2011 us-gaap Other Comprehensive Income Loss Derivatives Qualifying As Hedges Before Tax
OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesBeforeTax
245000000 USD
CY2012 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Net Unamortized Gain Loss Arising During Period Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Net Unamortized Gain Loss Arising During Period Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Finalization Of Pension And Non Pension Postretirement Plan Valuation Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Finalization Of Pension And Non Pension Postretirement Plan Valuation Before Tax
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11000000 USD
CY2012 us-gaap Other Comprehensive Income Loss Amortization Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Prior Service Cost Credit Before Tax
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-148000000 USD
CY2011 us-gaap Other Comprehensive Income Loss Amortization Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Prior Service Cost Credit Before Tax
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-157000000 USD
CY2012 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Gain Loss Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Gain Loss Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Adjustment Before Tax
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5182000000 USD
CY2011 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Adjustment Before Tax
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3790000000 USD
CY2012 us-gaap Other Comprehensive Income Loss Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Before Tax
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CY2012 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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8000000 USD
CY2011 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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CY2012 ibm Other Comprehensive Income Available For Sale Securities Subsequent Changes In Previously Impaired Securities Arising During Period Before Tax
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CY2011 ibm Other Comprehensive Income Available For Sale Securities Subsequent Changes In Previously Impaired Securities Arising During Period Before Tax
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CY2012 us-gaap Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Tax
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CY2011 us-gaap Other Comprehensive Income Loss Available For Sale Securities Adjustment Before Tax
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CY2013 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
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8000000 USD
CY2012 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
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42000000 USD
CY2011 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
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CY2012 us-gaap Sales Revenue Services Net
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CY2011 us-gaap Sales Revenue Goods Net
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CY2012 us-gaap Financial Services Revenue
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CY2011 us-gaap Financial Services Revenue
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CY2011 us-gaap Cost Of Services
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CY2012 us-gaap Cost Of Revenue
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CY2012 us-gaap Selling General And Administrative Expense
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CY2012 us-gaap Research And Development Expense
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CY2012 us-gaap Revenues
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CY2011 us-gaap Revenues
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CY2012 ibm Intellectual Property And Custom Development Income
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1074000000 USD
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CY2011 us-gaap Interest Expense
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CY2012 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
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CY2011 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
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CY2012 us-gaap Income Tax Expense Benefit
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CY2012 us-gaap Profit Loss
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CY2013Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2012Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2013Q4 us-gaap Commitments And Contingencies
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CY2012Q4 us-gaap Commitments And Contingencies
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CY2013 us-gaap Use Of Estimates
UseOfEstimates
<div><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0pt;' >Use of Estimates</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets,</font><font style='font-family:Times New Roman;font-size:10pt;' > liabilities, revenue, costs, expenses and other comprehensive income/(loss) (OCI) that are reported in the Consolidated Financial Statements and accompanying disclosures. These estimates are based on management&#8217;s best knowledge of current events, historic</font><font style='font-family:Times New Roman;font-size:10pt;' >al 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 &#8220;Critical Accounting Est</font><font style='font-family:Times New Roman;font-size:10pt;' >imates&#8221; on pages&#160;67</font><font style='font-family:Times New Roman;font-size:10pt;' > to 70</font><font style='font-family:Times New Roman;font-size:10pt;' > </font><font style='font-family:Times New Roman;font-size:10pt;' >for a discussion of the company&#8217;s critical accounting estimates.</font></p></div>
CY2013 us-gaap Revenue Recognition Multiple Element Arrangements
RevenueRecognitionMultipleElementArrangements
<div><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0pt;' >Multiple-Deliverable Arrangements</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >The company enters into revenue arrangements that may consist of multiple deliverables of its products and services based on the n</font><font style='font-family:Times New Roman;font-size:10pt;' >eeds of its clients. These arrangements may include any combination of services, software, hardware and/or financing. For example, a client may purchase a server that includes operating system software. In addition, the arrangement may include post-contrac</font><font style='font-family:Times New Roman;font-size:10pt;' >t support for the software and a contract for post-warranty maintenance service for the hardware. These types of arrangements can also include financing provided by the company. These arrangements consist of multiple deliverables, with the hardware and sof</font><font style='font-family:Times New Roman;font-size:10pt;' >tware delivered in one reporting period and the software support and hardware maintenance services delivered across multiple reporting periods. In another example, a client may outsource the running of its datacenter operations to the company on a long-ter</font><font style='font-family:Times New Roman;font-size:10pt;' >m, multiple-year basis and periodically purchase servers and/or software products from the company to upgrade or expand its facility. The outsourcing services are provided on a continuous basis across multiple reporting periods and the hardware and softwar</font><font style='font-family:Times New Roman;font-size:10pt;' >e products are delivered in one reporting period. To the extent that a deliverable in a multiple-deliverable arrangement is subject to specific accounting guidance that deliverable is accounted for in accordance with such specific guidance. Examples of suc</font><font style='font-family:Times New Roman;font-size:10pt;' >h arrangements may include leased hardware which is subject to specific leasing guidance or software which is subject to specific software revenue recognition guidance on whether and/or how to separate multiple-deliverable arrangements into separate units </font><font style='font-family:Times New Roman;font-size:10pt;' >of accounting (separability) and how to allocate the arrangement consideration among those separate units of accounting (allocation). For all other deliverables in multiple-deliverable arrangements, the guidance below is applied for separability and alloca</font><font style='font-family:Times New Roman;font-size:10pt;' >tion. A multiple-deliverable arrangement is separated into more than one unit of accounting if the following criteria are met:</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Symbol;font-size:10pt;margin-left:0pt;' >&#61623;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style='font-family:Times New Roman;font-size:10pt;' >The delivered item(s)&#160;has value to the client on a stand-alone basis; and</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Symbol;font-size:10pt;margin-left:0pt;' >&#61623;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style='font-family:Times New Roman;font-size:10pt;' >If the arrangem</font><font style='font-family:Times New Roman;font-size:10pt;' >ent includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s)&#160;is considered probable and substantially in the control of the company.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >If these criteria are not met, the arrangement is account</font><font style='font-family:Times New Roman;font-size:10pt;' >ed for as one unit of accounting which would result in revenue being recognized ratably over the contract term or being deferred until the earlier of when such criteria are met or when the last undelivered element is delivered. If these criteria are met fo</font><font style='font-family:Times New Roman;font-size:10pt;' >r each element and there is a relative selling price for all units of accounting in an arrangement, the arrangement consideration is allocated to the separate units of accounting based on each unit&#8217;s relative selling price. The following revenue policies a</font><font style='font-family:Times New Roman;font-size:10pt;' >re then applied to each unit of accounting, as applicable.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Revenue from the company&#8217;s business analytics, Smarter Planet and cloud offerings follow the specific revenue recognition policies for multiple deliverable arrangements and for each major categor</font><font style='font-family:Times New Roman;font-size:10pt;' >y of revenue depending on the type of offering which can be comprised of services, hardware and/or software.</font></p></div>
CY2013 us-gaap Revenue Recognition Sales Of Services
RevenueRecognitionSalesOfServices
<div><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0pt;' >Services</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >The company&#8217;s primary services offerings include information technology (IT) datacenter and business process outsourcing, application </font><font style='font-family:Times New Roman;font-size:10pt;' >management services, consulting and systems integration, technology infrastructure and system maintenance, Web hosting and the design and development of complex IT systems to a client&#8217;s specifications (design and build). These services are provided on a ti</font><font style='font-family:Times New Roman;font-size:10pt;' >me-and-material basis, as a fixed-price contract or as a fixed-price per measure of output contract and the contract terms range from less than one year to over 10 years.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Revenue from IT datacenter and business process outsourcing contracts is recognized</font><font style='font-family:Times New Roman;font-size:10pt;' > in the period the services are provided using either an objective measure of output or on a straight-line basis over the term of the contract. Under the output method, the amount of revenue recognized is based on the services delivered in the period.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Re</font><font style='font-family:Times New Roman;font-size:10pt;' >venue from application management services, technology infrastructure and system maintenance and Web hosting contracts is recognized on a straight-line basis over the terms of the contracts. Revenue from time-and-material contracts is recognized as labor h</font><font style='font-family:Times New Roman;font-size:10pt;' >ours are delivered and direct expenses are incurred. Revenue related to extended warranty and product maintenance contracts is recognized on a straight-line basis over the delivery period.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Revenue from fixed-price design and build contracts is recognized</font><font style='font-family:Times New Roman;font-size:10pt;' > under the percentage-of-completion (POC) method. Under the POC method, revenue is recognized based on the labor costs incurred to date as a percentage of the total estimated labor costs to fulfill the contract. If circumstances arise that change the origi</font><font style='font-family:Times New Roman;font-size:10pt;' >nal estimates of revenues, costs, or extent of progress toward completion, revisions to the estimates are made. These revisions may result in increases or decreases in estimated revenues or costs, and such revisions are reflected in income in the period in</font><font style='font-family:Times New Roman;font-size:10pt;' > which the circumstances that gave rise to the revision become known by the company.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >The company performs ongoing profitability analyses of its services contracts accounted for under the POC method in order to determine whether the latest estimates of re</font><font style='font-family:Times New Roman;font-size:10pt;' >venues, costs and profits require updating. If at any time these estimates indicate that the contract will be unprofitable, the entire estimated loss for the remainder of the contract is recorded immediately. For non-POC method services contracts, any loss</font><font style='font-family:Times New Roman;font-size:10pt;' >es are recorded as incurred.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >In some services contracts, the company bills the client prior to recognizing revenue from performing the services. Deferred income of $</font><font style='font-family:Times New Roman;font-size:10pt;' >7,153 </font><font style='font-family:Times New Roman;font-size:10pt;' >million and $</font><font style='font-family:Times New Roman;font-size:10pt;' >7,281 </font><font style='font-family:Times New Roman;font-size:10pt;' >million at December&#160;31, 2013 and 2012, respectively, is included</font><font style='font-family:Times New Roman;font-size:10pt;' > in the Consolidated Statement of Financial Position. In other services contracts, the company performs the services prior to billing the client. Unbilled accounts receivable of $</font><font style='font-family:Times New Roman;font-size:10pt;' >2,053 </font><font style='font-family:Times New Roman;font-size:10pt;' >million and $</font><font style='font-family:Times New Roman;font-size:10pt;' >1,998 </font><font style='font-family:Times New Roman;font-size:10pt;' >million at December&#160;31, 2013 and 2012, respectively,</font><font style='font-family:Times New Roman;font-size:10pt;' > is included in notes and accounts receivable-trade in the Consolidated Statement of Financial Position.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Billings usually occur in the month after the company performs the services or in accordance with specific contractual provisions. Unbilled receivabl</font><font style='font-family:Times New Roman;font-size:10pt;' >es are expected to be billed within four months.</font></p></div>
CY2013 us-gaap Revenue Recognition Sales Of Goods
RevenueRecognitionSalesOfGoods
<div><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0pt;' >Hardware</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >The company&#8217;s hardware offerings include the sale or lease of system servers, storage solutions and the sale of semiconductors. The company also offers installation services for its more complex</font><font style='font-family:Times New Roman;font-size:10pt;' > hardware products.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >Revenue from hardware sales and sales-type leases is recognized when risk of loss has transferred to the client and there are no unfulfilled company obligations that affect the client&#8217;s final acceptance of the arrangement. Any cost of</font><font style='font-family:Times New Roman;font-size:10pt;' > standard warranties and remaining obligations that are inconsequential or perfunctory are accrued when the corresponding revenue is recognized. Revenue from rentals and operating leases is recognized on a straight-line basis over the term of the rental or</font><font style='font-family:Times New Roman;font-size:10pt;' > lease.</font></p></div>
CY2013 us-gaap Revenue Recognition Software
RevenueRecognitionSoftware
<div><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;font-weight:bold;margin-left:0pt;' >Software</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >Revenue from perpetual (one-time charge) license software is recognized at the inception of the license term if all revenue recognition criteria have been met. Revenue from term (recurring license charge) license software </font><font style='font-family:Times New Roman;font-size:10pt;' >is recognized on a straight-line basis over the period that the client is entitled to use the license. Revenue from post-contract support, which may include unspecified upgrades on a when-and-if-available basis, is recognized on a straight-line basis over </font><font style='font-family:Times New Roman;font-size:10pt;' >the period such items are delivered. In multiple-deliverable arrangements that include software that is more than incidental to the products or services as a whole (software multiple-deliverable arrangements), software and software-related elements are acc</font><font style='font-family:Times New Roman;font-size:10pt;' >ounted for in accordance with software revenue recognition guidance. Software-related elements include software products and services for which a software deliverable is essential to its functionality. Tangible products containing software components and n</font><font style='font-family:Times New Roman;font-size:10pt;' >on-software components that function together to deliver the tangible product&#8217;s essential functionality are not within the scope of software revenue recognition guidance and are accounted for based on other applicable revenue recognition guidance.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >A soft</font><font style='font-family:Times New Roman;font-size:10pt;' >ware multiple-deliverable arrangement is separated into more than one unit of accounting if all of the following criteria are met:</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Symbol;font-size:10pt;margin-left:0pt;' >&#61623;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style='font-family:Times New Roman;font-size:10pt;' >The functionality of the delivered element(s)&#160;is not dependent on the undelivered element(s);</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Symbol;font-size:10pt;margin-left:0pt;' >&#61623;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style='font-family:Times New Roman;font-size:10pt;' >There is vendor-specific objective evidence (VSOE) of fair value of the undelivered element(s). VSOE of fair value is based on the price charged when the deliverable is sold separately by the company on a regular basis and not as part of the multi</font><font style='font-family:Times New Roman;font-size:10pt;' >ple-deliverable arrangement; and</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Symbol;font-size:10pt;margin-left:0pt;' >&#61623;</font><font style='font-family:Times New Roman;font-size:3pt;' >&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style='font-family:Times New Roman;font-size:10pt;' >Delivery of the delivered element(s)&#160;represents the culmination of the earnings process for that element(s).</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:18pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >If any one of these criteria is not met, the arrangement is accounted for as one unit of acco</font><font style='font-family:Times New Roman;font-size:10pt;' >unting which would result in revenue being recognized ratably over the contract term or being deferred until the earlier of when such criteria are met or when the last undelivered element is delivered. If these criteria are met for each element and there i</font><font style='font-family:Times New Roman;font-size:10pt;' >s VSOE of fair value for all units of accounting in an arrangement, the arrangement consideration is allocated to the separate units of accounting based on each unit&#8217;s relative VSOE of fair value. There may be cases, however, in which there is VSOE of fair</font><font style='font-family:Times New Roman;font-size:10pt;' > value of the undelivered item(s)&#160;but no such evidence for the delivered item(s). In these cases, the residual method is used to allocate the arrangement consideration. Under the residual method, the amount of consideration allocated to the delivered item(</font><font style='font-family:Times New Roman;font-size:10pt;' >s)&#160;equals the total arrangement consideration less the aggregate VSOE of fair value of the undelivered elements.</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:0pt;' >&#160;</font></p><p style='text-align:left;margin-top:0pt;margin-bottom:0pt;' ><font style='font-family:Times New Roman;font-size:10pt;margin-left:16pt;' >The company&#8217;s multiple-deliverable arrangements may have a stand-alone software deliverable that is subject to the existing software revenue </font><font style='font-family:Times New Roman;font-size:10pt;' >recognition guidance. The revenue for these multiple-deliverable arrangements is allocated to the software deliverable and the non-software deliverables based on the relative selling prices of all of the deliverables in the arrangement using the hierarchy:</font><font style='font-family:Times New Roman;font-size:10pt;' > VSOE, third-party evidence (TPE) or best estimate of selling price (BESP). In the limited circumstances where the company cannot determine VSOE or TPE of the selling price for all of the deliverables in the arrangement, including the software deliverable,</font><font style='font-family:Times New Roman;font-size:10pt;' > BESP is used for the purpose of performing this allocation.</font></p></div>
CY2011 us-gaap Other Comprehensive Income Defined Benefit Plan Net Prior Service Cost Credit Arising During Period Before Tax
OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax
28000000 USD
CY2011Q4 us-gaap Stockholders Equity Including Portion Attributable To Noncontrolling Interest
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20236000000 USD
CY2012 us-gaap Dividends Common Stock Cash
DividendsCommonStockCash
-3773000000 USD
CY2012 ibm Common Stock Issued Under Employee Plan Value
CommonStockIssuedUnderEmployeePlanValue
1532000000 USD
CY2012 ibm Purchases Sales Treasury Stock Under Employee Plans Net
PurchasesSalesTreasuryStockUnderEmployeePlansNet
-208000000 USD
CY2012 us-gaap Stockholders Equity Other
StockholdersEquityOther
-448000000 USD
CY2012 us-gaap Minority Interest Period Increase Decrease
MinorityInterestPeriodIncreaseDecrease
27000000 USD
CY2012Q4 us-gaap Stockholders Equity Including Portion Attributable To Noncontrolling Interest
StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
18984000000 USD
CY2013 us-gaap Dividends Common Stock Cash
DividendsCommonStockCash
-4058000000 USD
CY2013 us-gaap Stockholders Equity Other
StockholdersEquityOther
-268000000 USD
CY2013 us-gaap Minority Interest Period Increase Decrease
MinorityInterestPeriodIncreaseDecrease
13000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Foreign Currency Translation Adjustment Tax
OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax
66000000 USD
CY2013 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
-2000000 USD
CY2013 ibm Other Comprehensive Income Available For Sale Securities Subsequent Changes In Previously Impaired Securities Arising During Period Tax
OtherComprehensiveIncomeAvailableForSaleSecuritiesSubsequentChangesInPreviouslyImpairedSecuritiesArisingDuringPeriodTax
-1000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Available For Sale Securities Tax
OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax
-3000000 USD
CY2013 us-gaap Other Comprehensive Income Unrealized Gain Loss On Derivatives Arising During Period Tax
OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax
15000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Derivatives Qualifying As Hedges Tax
OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesTax
-47000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Benefit Plan Improvement Tax Effect
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansBenefitPlanImprovementTaxEffect
0 USD
CY2013 us-gaap Other Comprehensive Income Defined Benefit Plans Net Unamortized Gain Loss Arising During Period Tax
OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodTax
1974000000 USD
CY2013 us-gaap Other Comprehensive Income Finalization Of Pension And Non Pension Postretirement Plan Valuation Tax
OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax
-1000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Amortization Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Prior Service Cost Credit Tax
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-40000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci Pension And Other Postretirement Benefit Plans For Net Gain Loss Tax
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-1195000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Pension And Other Postretirement Benefit Plans Tax
OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansTax
-3128000000 USD
CY2013 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
-1401000000 USD
CY2013 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
-3000000 USD
CY2013 ibm Other Comprehensive Income Available For Sale Securities Subsequent Changes In Previously Impaired Securities Arising During Period Net
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CY2013Q4 us-gaap Sharebased Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Exercisable Options Weighted Average Exercise Price1
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CY2012Q4 us-gaap Sharebased Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Exercisable Options Weighted Average Exercise Price1
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410000000 USD
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599000000 USD
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CY2011 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
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CY2013 ibm Effective Income Tax Rate Reconciliation Foreign Tax Differential
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CY2012 ibm Effective Income Tax Rate Reconciliation Foreign Tax Differential
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CY2011 ibm Effective Income Tax Rate Reconciliation Foreign Tax Differential
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CY2013 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
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CY2012 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
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0.01 pure
CY2011 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
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0.02 pure
CY2013 ibm Effective Income Tax Rate Reconciliation Domestic Incentives
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CY2012 ibm Effective Income Tax Rate Reconciliation Domestic Incentives
EffectiveIncomeTaxRateReconciliationDomesticIncentives
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CY2011 ibm Effective Income Tax Rate Reconciliation Domestic Incentives
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CY2012 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
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0 pure
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CY2013 us-gaap Effective Income Tax Rate Continuing Operations
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0.16 pure
CY2012 us-gaap Effective Income Tax Rate Continuing Operations
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0.24 pure
CY2011 us-gaap Effective Income Tax Rate Continuing Operations
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0.25 pure
CY2013Q4 us-gaap Number Of Countries In Which Entity Operates
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175
CY2013 ibm Tangible Assets Ratio
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0.1 pure
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500000000 USD
CY2013 ibm Net Interest Expense Ratio
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2.20 to 1
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1300000000 USD
CY2013 us-gaap Finite Lived Intangible Assets Period Increase Decrease
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CY2012 us-gaap Interest Expense
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CY2013Q4 us-gaap Defined Benefit Plan Plans With Benefit Obligations In Excess Of Plan Assets Aggregate Benefit Obligation
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46458000000 USD
CY2012Q4 us-gaap Defined Benefit Plan Plans With Benefit Obligations In Excess Of Plan Assets Aggregate Benefit Obligation
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105473000000 USD
CY2013Q4 us-gaap Defined Benefit Plan Plans With Benefit Obligations In Excess Of Plan Assets Aggregate Fair Value Of Plan Assets
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29481000000 USD
CY2012Q4 us-gaap Defined Benefit Plan Plans With Benefit Obligations In Excess Of Plan Assets Aggregate Fair Value Of Plan Assets
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84338000000 USD
CY2013Q4 ibm Defined Benefit Plan Plans With Plan Assets In Excess Of Benefit Obligation Aggregate Benefit Obligation
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CY2012Q4 ibm Defined Benefit Plan Plans With Plan Assets In Excess Of Benefit Obligation Aggregate Benefit Obligation
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6956000000 USD
CY2013Q4 ibm Defined Benefit Plan Plans With Plan Assets In Excess Of Benefit Obligation Aggregate Fair Value Of Plan Assets
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64205000000 USD
CY2012Q4 ibm Defined Benefit Plan Plans With Plan Assets In Excess Of Benefit Obligation Aggregate Fair Value Of Plan Assets
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7901000000 USD
CY2013 dei Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
Yes
CY2013 dei Entity Voluntary Filers
EntityVoluntaryFilers
No

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