Retirement-Related Benefits - Net Periodic Cost (Details) - USD ($) $ in Millions |
12 Months Ended |
Dec. 31, 2020 |
Dec. 31, 2019 |
Dec. 31, 2018 |
| Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
$ 1,355
|
$ 813
|
$ 1,843
|
| Nonpension Postretirement Benefit Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
203
|
219
|
198
|
| U.S. | Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Interest cost |
$ 1,501
|
$ 1,882
|
$ 1,719
|
| Interest cost - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Expected return on plan assets |
$ (2,169)
|
$ (2,599)
|
$ (2,701)
|
| Expected return on plan assets - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Amortization of prior service costs/(credits) |
$ 16
|
$ 16
|
$ 16
|
| Amortization of prior service costs/(credits) - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Recognized actuarial losses |
$ 829
|
$ 559
|
$ 1,525
|
| Recognized actuarial losses - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
$ 178
|
$ (142)
|
$ 559
|
| U.S. | Nonpension Postretirement Benefit Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Service cost |
9
|
10
|
13
|
| Interest cost |
$ 103
|
$ 145
|
$ 132
|
| Interest cost - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Expected return on plan assets |
|
|
$ 0
|
| Expected return on plan assets - income statement location |
|
|
ibm:OtherIncomeAndExpense
|
| Amortization of prior service costs/(credits) |
$ 4
|
$ (2)
|
$ (7)
|
| Amortization of prior service costs/(credits) - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Recognized actuarial losses |
$ 29
|
$ 1
|
$ 10
|
| Recognized actuarial losses - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
$ 145
|
$ 154
|
$ 147
|
| Non-U.S. | Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Service cost |
392
|
370
|
413
|
| Interest cost |
$ 563
|
$ 847
|
$ 830
|
| Interest cost - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Expected return on plan assets |
$ (1,275)
|
$ (1,588)
|
$ (1,342)
|
| Expected return on plan assets - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Amortization of transition assets |
|
$ 0
|
$ 0
|
| Amortization of transition assets - income statement location |
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Amortization of prior service costs/(credits) |
$ (8)
|
$ (23)
|
$ (83)
|
| Amortization of prior service costs/(credits) - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Recognized actuarial losses |
$ 1,406
|
$ 1,249
|
$ 1,401
|
| Recognized actuarial losses - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Curtailments and settlements |
$ 52
|
$ 41
|
$ 11
|
| Curtailments and settlements - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Multi-employer plans |
$ 29
|
$ 32
|
$ 38
|
| Other costs/(credits) |
18
|
28
|
16
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
1,178
|
955
|
1,284
|
| Non-U.S. | Nonpension Postretirement Benefit Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Service cost |
5
|
5
|
5
|
| Interest cost |
$ 36
|
$ 55
|
$ 45
|
| Interest cost - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Expected return on plan assets |
$ (4)
|
$ (5)
|
$ (6)
|
| Expected return on plan assets - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Amortization of transition assets |
$ 0
|
|
$ 0
|
| Amortization of transition assets - income statement location |
ibm:OtherIncomeAndExpense
|
|
ibm:OtherIncomeAndExpense
|
| Amortization of prior service costs/(credits) |
$ 0
|
$ 0
|
$ 0
|
| Amortization of prior service costs/(credits) - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Recognized actuarial losses |
$ 21
|
$ 10
|
$ 6
|
| Recognized actuarial losses - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Curtailments and settlements |
$ 0
|
$ 0
|
$ 0
|
| Curtailments and settlements - income statement location |
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
ibm:OtherIncomeAndExpense
|
| Other costs/(credits) |
$ 0
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
58
|
$ 65
|
$ 51
|
| Personal Pension Plan (PPP) | Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
1,345
|
803
|
1,827
|
| Personal Pension Plan (PPP) | U.S. | Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
167
|
(153)
|
$ 542
|
| Personal Pension Plan (PPP) | U.S. | Pension Plans | Qualified Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Average remaining life expectancy of inactive plan participants |
|
|
18 years
|
| Reduction to amortization expense as a result of change |
900
|
900
|
|
| Impact to the funded status |
0
|
0
|
|
| Personal Pension Plan (PPP) | Non-U.S. | Pension Plans |
|
|
|
| Components of net periodic (income)/cost of the retirement-related benefit plans |
|
|
|
| Total net periodic pension / nonpension (income)/cost of defined benefit plans |
$ 1,178
|
$ 955
|
$ 1,284
|