IBM (IBM)

Company ID: 48 | CIK: 0000051143
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Segments are charted by their disclosed metrics (revenue, segment profit, etc.). Each line is a single segment. Reconciliation/corporate items are excluded. Major customers are shown as a percentage of revenue. Operational KPIs are grouped by metric concept; sub-metrics appear as separate lines.

Geographic Segments

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Business Unit / Product Segments

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Major Customers (% of Revenue)

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Operational KPIs

Annual recurring revenue (arr)

Assets under management (aum)

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Backlog (backlog)

Global Services signings (bookings)

Growth market branch offices (branches)

Cloud data centers (capacity)

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Complementary workforce (contractors)

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Quantum network members (customers)

Employee engagement survey (engagement)

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Global Services employees hired (headcount)

Financing receivables (loans_outstanding)

Financing receivables on non-accrual (nonperforming_loans)

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Services contracts signed (orders_received)

AR provision coverage (other)

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Accounts receivable provision coverage (other)

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Accredited AI consultants (other)

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Acquisitions completed (other)

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Allowance coverage (other)

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Allowance coverage rate (other)

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Allowance coverage ratio (other)

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Allowance for credit losses (other)

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Amortization of capitalized software (other)

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Analytics Revenue (other)

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Analytics revenue (other)

Annuity revenue share (other)

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Annuity-based revenue share (other)

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Antidilutive stock options (other)

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As-a-Service Exit Run Rate (other)

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As-a-Service Revenue Run Rate (other)

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As-a-Service Run Rate (other)

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Assets under securitization (other)

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Authorized Share Repurchase Remaining (other)

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Available Credit Facility (other)

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Average Common Shares Outstanding (other)

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Average Common Shares Outstanding (Diluted) (other)

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Average common shares outstanding (other)

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Average learning hours (other)

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BPTS revenue (other)

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Book-to-Bill Ratio (other)

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Business analytics growth (other)

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Business partners (other)

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Capital expenditures (other)

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Cash and Marketable Securities (other)

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Cash dividend per share (other)

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Cash from Operations (other)

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Client financing commitments (other)

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Client procurement managed (other)

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Cloud Revenue (other)

Cloud as-a-Service exit run rate (other)

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Cloud centers (other)

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Cloud computing deals closed (other)

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Cloud datacenters (other)

Cloud delivered as a service revenue (other)

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Cloud revenue (other)

Cloud revenue (trailing twelve months) (other)

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Cloud revenue by segment (other)

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Common Shares Outstanding (other)

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Common Stock Outstanding (other)

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Common Stock Repurchases (other)

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Common stockholders of record (other)

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Competitive displacements (other)

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Consulting book-to-bill (other)

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Consulting book-to-bill ratio (other)

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Core debt to capitalization ratio (other)

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Cost and expense savings (other)

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Countries of operation (other)

Cumulative stock repurchases (other)

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Current ratio (other)

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Customer financing debt to equity (other)

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Data centers (other)

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Data centers supported (other)

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Debt to capitalization (other)

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E-business innovation centers (other)

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EBITDA to interest expense (other)

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Effective tax rate (other)

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Emerging countries revenue (other)

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Emerging markets revenue (other)

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Emerging markets revenue growth (other)

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Equipment sales share of revenue (other)

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Estimated cost savings from restructuring (other)

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Financing allowance coverage (other)

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Financing investment-grade portfolio share (other)

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Financing originations (other)

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Free Cash Flow (other)

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Free cash flow (other)

Full-year 2017 GAAP EPS guidance (other)

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Full-year 2017 operating EPS guidance (other)

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Global Credit Facilities Available (other)

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Global Financing Allowance Coverage (other)

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Global Financing Assets (other)

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Global Services hires (other)

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Global credit facilities (other)

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Gross profit margin (other)

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Growth markets revenue share (other)

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Hybrid cloud revenue (other)

IBM Garage engagements (other)

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ISV agreements signed (other)

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ISV alliances (other)

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ISV partnership agreements signed (other)

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ISV strategic alliances (other)

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Independent software vendors (other)

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Installed MIPS (other)

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Longer-term signings (other)

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MIPS shipment growth (other)

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MIPS shipments change (other)

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Mainframe MIPS volume growth (other)

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Mainframe computing power growth (other)

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Marketable securities (other)

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Middleware market share gains (other)

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Mobile revenue growth (other)

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MobileFirst iOS apps (other)

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New employee hires (other)

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Non-Global Financing Debt to Capital (other)

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Non-global financing debt to capitalization (other)

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Number of Reportable Segments (other)

Operating countries (other)

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Operating diluted EPS (other)

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Past due receivables (other)

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Patents Granted (other)

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Patents awarded (other)

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Patents issued (other)

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Pension funded status (other)

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Pension plans funded (other)

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Power Systems revenue growth (other)

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Procurement spend managed (other)

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PureSystems systems sold (other)

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PureSystems units sold (other)

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Qualified pension plan funded status (other)

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Quantum Network members (other)

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Quantum circuits run (other)

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Quantum network members (other)

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R&D expense (other)

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Receivables provision coverage (other)

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Recurring revenue share (other)

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Red Hat OpenShift market share (other)

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Red Hat consulting revenue (other)

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Red Hat engagements (other)

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Remaining buyback authorization (other)

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Research and development (other)

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Research and development expense (other)

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Research and development investment (other)

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Research laboratories (other)

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Residual value coverage (other)

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Return on equity (other)

S/390 computing power shipped (other)

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SaaS offerings (other)

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Securitized assets outstanding (other)

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Securitized loans outstanding (other)

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Securitized receivables under management (other)

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Security revenue growth (other)

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Segment cloud revenue (other)

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Server & storage channel mix (other)

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Shareholder returns (other)

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Shares Outstanding (other)

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Shares of common stock outstanding (other)

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Shares outstanding (other)

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Shorter-term signings (other)

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Smart grid engagements (other)

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Smarter Planet growth (other)

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Smarter Planet revenue growth (other)

Social revenue growth (other)

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Software OTC revenue share (other)

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Software costs capitalized (other)

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Specialty MIPS growth (other)

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Stock Options Outstanding (other)

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Stock options outstanding (other)

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Stock repurchase authorization (other)

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Stock repurchases (other)

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Storage Systems revenue growth (other)

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Strategic Imperatives Revenue (other)

Strategic imperatives revenue (other)

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Strategic partnership revenue share (other)

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Supply chain annual spend (other)

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Supply chain procurement spend (other)

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Supply chain spend (other)

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System z MIPS growth (other)

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System z MIPS shipment growth (other)

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System z MIPS shipments (other)

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System z MIPS shipments growth (other)

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System/390 MIPS growth (other)

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System/390 MIPS shipments growth (other)

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System/390 installed base growth (other)

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Systems Hardware revenue growth (other)

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Total Debt (other)

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Total cloud revenue (other)

Total company debt (other)

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Total debt (other)

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Total software revenue (other)

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Trailing 12-month cloud revenue (other)

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Trailing twelve-month hybrid cloud revenue (other)

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Treasury stock shares (other)

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U.S. Patents (other)

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U.S. Patents awarded (other)

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U.S. patents awarded (other)

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U.S. patents granted (other)

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UNIX competitive displacements (other)

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US patents awarded (other)

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US patents issued (other)

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Unguaranteed residual ratio (other)

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Unguaranteed residual value (other)

Unguaranteed residual value of leases (other)

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Unrecognized tax benefits (other)

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Unused Credit Facility (other)

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Unused Lines of Credit (other)

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Unused committed credit facility (other)

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Unused lines of credit (other)

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Unused other credit lines (other)

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Used equipment sales share of revenue (other)

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Weighted-average diluted shares (other)

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Women in workforce (other)

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Workforce separations completed (other)

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Working capital (other)

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Y2K remediation spend (other)

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Year 2000 program spend (other)

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Year 2000 spending (other)

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as-a-Service exit run rate (other)

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as-a-Service revenue growth (other)

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e-business innovation centers (other)

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e-business revenue (other)

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us-gaap:NumberOfReportableSegments (other)

z Systems MIPS shipments (other)

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z Systems MIPS shipments growth (other)

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z Systems revenue growth (other)

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zSeries MIPS delivery growth (other)

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zSeries MIPS growth (other)

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zSeries MIPS volume growth (other)

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Cloud data centers (properties)

Cloud Revenue (revenue)

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Revenue, Remaining Performance Obligation, Amount (rpo)

Common Shares Outstanding (shares_outstanding)

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Manufacturing floor space (square_footage)

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System/390 MIPS growth (throughput)

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PureSystems units sold (units_shipped)

Quantum platform users (users)

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Human capital disclosures. Workforce totals and demographics are point-in-time. Flow metrics use the year-to-date period for 10-Q and full year for 10-K. Workforce actions (RIFs, restructurings, acquisition-related changes) are listed in the table at the bottom.

Workforce Totals

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Demographics

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Workforce Breakdowns

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HCM Metrics — Point-in-Time

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HCM Metrics — Flow (Annual / YTD)

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Workforce Actions

Period EndTypeStatusAffected% WorkforceAnnouncedExpected CompletionGeographySegment / FunctionChargeSourceNote
2026-06-30restructuringin_progressUSD 65 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $65 million in Q2 2026 vs $18 million in Q2 2025; no employee counts disclosed. YTD charges of $424 million vs $334 million prior year.
2026-06-30restructuringin_progressGlobalNot specifiedUSD 65 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2026 workforce rebalancing charges of $65M (vs $18M in Q2 2025). Employee counts not disclosed.
2026-06-30restructuringin_progressGlobalNot specifiedUSD 424 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		YTD 2026 workforce rebalancing charges of $424M (vs $334M YTD 2025). Employee counts not disclosed.
2026-06-30acquisition_additioncompleted2026-03-172026-03-17GlobalSoftwareUSD 11,602 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Confluent completed 2026-03-17 for $11.6B total purchase price. Headcount added not disclosed.
2026-06-30acquisition_additionannounced2026-07-22Not specifiedInfrastructurebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement signed 2026-07-22 to acquire a business expected to close in H2 2026, to be integrated into Infrastructure segment. Target not named; headcount not disclosed.
2026-06-30restructuringin_progressUSD 30 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $30 million reported for the three months ended June 30, 2026. Employee count not disclosed.
2026-06-30restructuringin_progressUSD 366 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $366 million reported for the six months ended June 30, 2026. Employee count not disclosed.
2026-06-30acquisition_additioncompleted2026-03-17Softwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Confluent, Inc. completed on March 17, 2026. Goodwill primarily attributable to assembled workforce. Specific headcount added not disclosed.
2026-06-30restructuringin_progressUSD 30,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2026-03-31restructuringin_progressUSD 359 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $359 million recorded in SG&A for the three months ended March 31, 2026, up 13.7 percent from $316 million in the prior-year period. No employee counts or completion dates disclosed. A related reconciliation shows $336 million of workforce rebalancing charges excluded from segment results (excludes certain acquisition-related charges).
2026-03-31restructuringin_progressGlobalConsolidated (reported within SG&A expense)USD 359 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Recurring quarterly charge within SG&A; no employee count, announcement date, or completion timeline disclosed in this filing.
2026-03-31acquisition_additioncompleted2026-03-172026-03-17GlobalSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Confluent completed 2026-03-17; headcount added not disclosed. 3.0 million stock awards (fair value $665M) issued and assumed in connection with the deal.
2026-03-31restructuringin_progressUSD 336 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $336 million recorded for the three months ended March 31, 2026. Employee count not disclosed.
2026-03-31acquisition_additioncompleted2026-03-17Softwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Confluent, Inc. completed on March 17, 2026. Goodwill attributed to assembled workforce. Headcount added not explicitly disclosed.
2026-03-31restructuringin_progressUSD 336,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2025-12-31reduction_in_forcecompletedCompany-wideUSD 670 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Filer term 'workforce rebalancing'; recurring annual headcount-reduction program. FY2025 charge of $670 million recorded in SG&A (prior year $696 million, not extracted). Note P reports total accrued workforce-reduction liabilities of $741 million at December 31, 2025 (vs $665 million prior year-end). Number of employees affected not disclosed.
2025-12-31restructuringcompletedInfrastructure — Distributed InfrastructureMD&A
f5-10k / GLM-5.3-flash-HTML		Beginning in the second quarter of 2025, IBM shifted Distributed Infrastructure manufacturing to an industry standard strategic partner as part of supply-chain transformation; the filing describes the shift in past terms but no workforce impact or headcount is quantified.
2025-12-31acquisition_additioncompleted2025-02-27Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquisition of all outstanding HashiCorp shares completed February 27, 2025 (announcement date shown is the acquisition/completion date) for total consideration of $7,433 million; integrated into the Software segment. Headcount added not disclosed.
2025-12-31acquisition_additioncompletedSoftware and Consultingbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Nine additional acquisitions completed during 2025 at an aggregate purchase price of $1,912 million, with goodwill assigned to Consulting and Software; together with HashiCorp this makes ten 2025 acquisitions at $9,346 million aggregate cost. MD&A also names DataStax among 2025 deals. Headcount additions not disclosed.
2025-12-31acquisition_additionannounced2025-12-082026-06-30Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Agreement to acquire all outstanding Confluent shares at $31 per share in cash, total enterprise value approximately $11 billion; Confluent stockholders approved the merger on February 12, 2026; expected close is mid-2026 (date approximated as June 30, 2026 per filing language) and Confluent will be integrated into the Software segment. Expected headcount addition not disclosed.
2025-12-31restructuringin_progressGlobalMultipleUSD 670 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		SG&A expense line item; employee count not disclosed in filing
2025-12-31acquisition_additioncompleted2025-02-27GlobalSoftwareUSD 7,433 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		HashiCorp acquisition completed February 27, 2025; headcount added not disclosed
2025-12-31acquisition_additioncompleted2025-12-31GlobalSoftware and ConsultingUSD 1,912 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Nine other acquisitions completed in 2025 (5 Software, 4 Consulting); headcount added not disclosed
2025-12-31acquisition_additionannounced2025-12-082026-06-30GlobalSoftwareUSD 11,000 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire Confluent announced December 8, 2025; $31/share cash, ~$11B enterprise value; stockholder approval February 12, 2026; expected close mid-2026
2025-12-31restructuringcompletedGlobalVariousUSD 670 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $670 million recorded in 2025. Employee count not explicitly disclosed in this filing.
2025-12-31acquisition_additioncompleted2025-02-27GlobalSoftwarebusiness_combinations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of HashiCorp, Inc. completed on February 27, 2025. Specific headcount added not disclosed in this filing.
2025-12-31restructuringin_progressUSD 653,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2025-09-30restructuringin_progressUSD 377 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $377 million (nine months ended 2025-09-30); the three-month charge was $43 million, down from $306 million in the prior-year quarter. No employee counts affected were disclosed in this filing.
2025-09-30restructuringin_progressUSD 43 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2025 workforce rebalancing charges of $43M (vs $306M in Q3 2024). No employee counts, geographies, or completion dates disclosed.
2025-09-30restructuringin_progressUSD 377 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		YTD 2025 workforce rebalancing charges of $377M (vs $701M YTD 2024). No employee counts disclosed.
2025-09-30acquisition_additioncompleted2025-02-272025-02-27SoftwareUSD 7,433 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		HashiCorp acquisition closed 2025-02-27 for $7,433M total consideration; no headcount added disclosed. Four Software and two Consulting acquisitions totaling $8,883M in aggregate purchase price completed YTD 2025; no headcount figures given.
2025-09-30restructuringin_progressUSD 40 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $40 million recorded in Q3 2025. Employee count not disclosed.
2025-09-30acquisition_additioncompleted2025-02-27SoftwareUSD 7,433 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of HashiCorp completed Feb 27, 2025. Headcount added not explicitly disclosed.
2025-09-30acquisition_additioncompletedSoftware, ConsultingUSD 1,450 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Other acquisitions in YTD 2025. Headcount added not explicitly disclosed.
2025-09-30restructuringin_progressUSD 40,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2025-06-30restructuringin_progressUSD 18 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $18 million for the three months ended June 30, 2025 (vs. $20 million prior-year period); no employee counts disclosed.
2025-06-30restructuringin_progressUSD 334 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $334 million for the six months ended June 30, 2025 (vs. $396 million prior-year period); no employee counts disclosed.
2025-06-30acquisition_additioncompleted2025-02-27SoftwareUSD 7,433 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		HashiCorp acquisition completed February 27, 2025 for total consideration of $7,433 million; headcount added not disclosed. Company also assumed 1.7 million stock awards with fair value of $381 million.
2025-06-30restructuringin_progressGlobalMultipleUSD 18 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2025 workforce rebalancing charge of $18M; no employee count or completion date disclosed
2025-06-30restructuringin_progressGlobalMultipleUSD 334 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		YTD 2025 workforce rebalancing charge of $334M (vs $396M prior-year YTD); no employee count disclosed
2025-06-30restructuringin_progressUSD 17 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the three months ended June 30, 2025. Employee count not disclosed.
2025-06-30restructuringin_progressUSD 333 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the six months ended June 30, 2025. Employee count not disclosed.
2025-06-30restructuringin_progressUSD 17,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2025-03-31restructuringcompletedUSD 316 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $316 million in Q1 2025, down from $375 million in Q1 2024; no employee counts disclosed.
2025-03-31acquisition_additioncompleted2025-02-27GlobalSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		HashiCorp acquisition closed 2025-02-27 for $7,433M total consideration; no employee count disclosed. 1.7M stock awards issued/assumed with $381M fair value.
2025-03-31acquisition_additioncompleted2025-03-31GlobalConsultingbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		One Consulting-segment acquisition completed in Q1 2025 (aggregate with two Software acquisitions: $8,017M total purchase price); no employee count disclosed.
2025-03-31acquisition_additionannounced2025-02-252025-06-30GlobalSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM announced intent to acquire an enterprise-grade database provider for Generative AI applications; expected to close Q2 2025 and integrate into Software segment. No employee count disclosed.
2025-03-31acquisition_additioncompleted2025-04-022025-04-02GlobalConsultingbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Subsequent-event acquisition in Consulting segment closed 2025-04-02; stated as not expected to be material to consolidated financial statements. No employee count disclosed.
2025-03-31restructuringin_progressGlobalEnterprise-wideUSD 316 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $316M recorded in Q1 2025 (vs. $375M in Q1 2024); no employee-affected count, announcement date, or completion date disclosed in this filing.
2025-03-31restructuringin_progressUSD 316 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $316 million recorded in Q1 2025, down from $375 million in Q1 2024. Employee count not disclosed.
2025-03-31acquisition_additioncompleted2025-02-27SoftwareUSD 7,433 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of HashiCorp completed Feb 27, 2025. Total consideration $7.4 billion. Headcount added not explicitly disclosed.
2025-03-31acquisition_additioncompletedConsultingUSD 583 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Other acquisitions in Consulting segment completed in Q1 2025. Total purchase price $583 million. Headcount added not explicitly disclosed.
2025-03-31restructuringin_progressUSD 316,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2024-12-31reduction_in_forcecompletedGlobalUSD 696 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Recurring 'workforce rebalancing'/'workforce reduction' actions taken during 2024 to address stranded costs and accelerate productivity initiatives; charges of $696M recognized in SG&A in fiscal 2024 (vs $438M in 2023). Segment reconciliation (Note D) shows $692M of unallocated rebalancing charges. Total accrued workforce-reduction liability of $665M at Dec 31, 2024 ($445M noncurrent), including long-tail supplemental payments in certain countries (Note P). Affected employee count not disclosed; no single announcement date as actions recur throughout the year.
2024-12-31divestiture_reductioncompleted2024-01-31Software (recast to Other—divested businesses)other
f5-10k / GLM-5.3-flash-HTML		Sale of The Weather Company assets to Francisco Partners closed January 31, 2024 for $1.1B including $250M contingent consideration; pre-tax gain of $243M recognized. Employees transferred with the divested business were not disclosed.
2024-12-31acquisition_additioncompleted2024-07-01Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquisition of StreamSets and webMethods from Software AG completed July 1, 2024 for approximately $2.3B; goodwill of $1,074M assigned to Software. Headcount added not disclosed. IBM completed eleven acquisitions in 2024; headcount impacts were not disclosed for any.
2024-12-31restructuringcompletedGlobalMultipleUSD 696 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $696M in 2024 (vs $438M in 2023), described as addressing stranded costs and accelerating productivity initiatives. No employee count disclosed. Full restructuring footnote incorporated by reference from Annual Report.
2024-12-31acquisition_additioncompletedGlobalSoftware; ConsultingUSD 3,515 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Eleven acquisitions completed in 2024 (7 Software, 4 Consulting) at aggregate cost of $3,515M. No headcount added through acquisitions disclosed. Most material: StreamSets and webMethods from Software AG ($2.3B, closed July 1, 2024).
2024-12-31divestiture_reductioncompleted2024-01-31GlobalSoftware (The Weather Company)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of The Weather Company assets to Francisco Partners completed January 31, 2024 for $1,100M including $250M contingent consideration. No headcount reduction disclosed.
2024-12-31acquisition_additionannounced2024-04-242025-03-31GlobalSoftwareUSD 6,400 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire HashiCorp announced April 24, 2024 at $35/share, ~$6.4B enterprise value. Stockholder vote approved July 15, 2024. Expected to close Q1 2025 subject to regulatory approvals. No headcount disclosed.
2024-12-31restructuringcompletedGlobalVariousUSD 696 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges included in SG&A expense. Employee count not disclosed.
2024-12-31restructuringin_progressUSD 692,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2024-09-30restructuringin_progressUSD 701 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $701 million for the nine months ended September 30, 2024 (vs. $410 million prior year), described as addressing stranded costs and accelerating productivity initiatives; $306 million of the total was recorded in the third quarter. No employee headcount affected was disclosed.
2024-09-30restructuringin_progressGlobalMultipleUSD 306 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 2024 workforce rebalancing charges of $306M (vs $34M prior-year quarter), described as addressing stranded costs and accelerating productivity initiatives. No employee count disclosed.
2024-09-30restructuringin_progressGlobalMultipleUSD 701 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Year-to-date (9M 2024) workforce rebalancing charges of $701M (vs $410M prior-year period). No employee count disclosed.
2024-09-30acquisition_additioncompleted2024-07-012024-07-01GlobalSoftwareUSD 2,262 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of StreamSets and webMethods from Software AG for ~$2.3B completed July 1, 2024. No headcount added disclosed.
2024-09-30acquisition_additionannounced2024-04-242024-12-31GlobalSoftwareUSD 6,400 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire HashiCorp announced April 24, 2024 at $35/share (~$6.4B enterprise value). Stockholder vote approved July 15, 2024; expected to close by end of 2024. No headcount disclosed.
2024-09-30divestiture_reductioncompleted2024-01-312024-01-31GlobalSoftware (divested businesses)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of The Weather Company assets to Francisco Partners completed January 31, 2024 for $1,100M including contingent consideration. No headcount reduction disclosed.
2024-09-30divestiture_reductioncompleted2024-08-312024-08-31GlobalSoftware (Security)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of certain QRadar SaaS assets to Palo Alto Networks completed August 31, 2024 for $500M cash proceeds. No headcount reduction disclosed.
2024-09-30restructuringin_progressUSD 306 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $306 million recorded in Q3 2024 to address stranded costs and accelerate productivity initiatives.
2024-09-30restructuringin_progressUSD 698 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Cumulative workforce rebalancing charges of $698 million recorded year-to-date in 2024.
2024-09-30restructuringin_progressUSD 306,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2024-06-30restructuringin_progressUSD 20 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $20 million in Q2 2024, down from $117 million in Q2 2023; no employee counts disclosed.
2024-06-30restructuringin_progressUSD 396 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $396 million for the six months ended June 30, 2024 vs $376 million prior year; no employee counts disclosed.
2024-06-30restructuringin_progressGlobalMultipleUSD 396 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM reports workforce rebalancing charges of $396M YTD (six months ended June 30, 2024) and $20M in Q2. No employee counts, geographies, or completion dates disclosed.
2024-06-30restructuringin_progressUSD 18 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $18 million for Q2 2024. Employee count not disclosed.
2024-06-30restructuringin_progressUSD 392 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $392 million for YTD 2024. Employee count not disclosed.
2024-06-30restructuringin_progressUSD 18,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2024-03-31restructuringin_progressUSD 375 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of approximately $375 million in Q1 2024, up from $259 million in the prior-year period; no employee counts disclosed.
2024-03-31restructuringin_progressGlobalConsolidated (workforce rebalancing)USD 375 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2024 workforce rebalancing charges of $375M (vs. $259M in Q1 2023); no employee count, timing, or completion date disclosed.
2024-03-31acquisition_additioncompletedGlobalSoftware (2 acquisitions); Consulting (1 acquisition)USD 255 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three acquisitions completed in Q1 2024 at aggregate cost of $255M; headcount added not disclosed.
2024-03-31divestiture_reductioncompleted2023-08-012024-01-31GlobalSoftware — The Weather Company assetsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of The Weather Company assets to Francisco Partners closed 2024-01-31 for $750M cash plus $100M seller financing; pre-tax gain of $241M. Headcount removed not disclosed.
2024-03-31acquisition_additionannounced2024-04-242024-12-31GlobalSoftware — HashiCorp, Inc.USD 6,400 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire HashiCorp at $35/share, ~$6.4B enterprise value; announced post-quarter, expected close by end of 2024. Headcount not disclosed.
2024-03-31acquisition_additionannounced2023-12-182024-06-30GlobalSoftware — StreamSets and webMethods (Software AG)EUR 2,130 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement dated 2023-12-18 to acquire StreamSets and webMethods for ~€2.13B cash; expected close mid-2024. FX call options purchased for $49M premium. Headcount not disclosed.
2024-03-31restructuringin_progressUSD 375 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of approximately $375 million recorded in Q1 2024. Employee count not disclosed.
2024-03-31acquisition_additioncompletedSoftware, ConsultingUSD 255 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed three acquisitions in Q1 2024 at aggregate cost of $255 million. Headcount added not disclosed.
2024-03-31divestiture_reductioncompletedSoftwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Divestiture of The Weather Company assets closed Jan 31, 2024. Headcount removed not disclosed.
2024-03-31acquisition_additionannounced2024-04-242024-12-31SoftwareUSD 6,400 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced intent to acquire HashiCorp for approx $6.4 billion. Expected to close by end of 2024.
2024-03-31restructuringin_progressUSD 374,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2023-12-31reduction_in_forcecompletedEnterprise-wide (charges excluded from reportable segment results beginning Q1 2023)USD 438 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Actions termed 'workforce rebalancing' executed during 2023 to address stranded costs from prior portfolio actions; charges recorded in SG&A. Employee headcount affected not disclosed. Management expects 2024 rebalancing activity consistent with 2023 levels.
2023-12-31acquisition_additioncompletedSoftware (7 acquisitions); Consulting (2 acquisitions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Nine acquisitions completed in 2023 at aggregate cost of $5,197 million: StepZen, Uptake ASL Portfolio, NS1, Ahana Cloud, Polar Security, Agyla SAS, Apptio, Manta Software and Equine Global. Employee headcount added not disclosed.
2023-12-31acquisition_additionannounced2023-12-18Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Definitive agreement with Software AG to acquire StreamSets and webMethods platforms for approximately EUR 2.13 billion in cash; expected to close mid-2024. Headcount not disclosed.
2023-12-31acquisition_additionannounced2024-01Consulting (mainframe application and data modernization services)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Definitive agreement signed January 2024 to acquire application modernization capabilities from Advanced; expected to close in Q2 2024. Headcount and terms not disclosed.
2023-12-31divestiture_reductioncompleted2023-082024-01-31Software (moved to Other—divested businesses category in Q1 2024)other
f5-10k / GLM-5.3-flash-HTML		Agreement with Francisco Partners to acquire The Weather Company assets for $1,100 million including $250 million contingent consideration; closed 2024-01-31 with approximately $240 million pre-tax gain. Employee headcount transferred not disclosed.
2023-12-31divestiture_reductioncompletedother
f5-10k / GLM-5.3-flash-HTML		Two divestitures completed in Q2 2023; financial terms not material to consolidated results; no headcount disclosed.
2023-12-31restructuringcompleted2023-01-012023-12-31GlobalMultipleUSD 438 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Charges to pre-tax income from continuing operations to address stranded costs from portfolio actions. Employee count not disclosed. Beginning Q1 2023, these charges are no longer allocated to reportable segments.
2023-12-31acquisition_additioncompleted2023-01-012023-12-31GlobalSoftware and ConsultingUSD 5,197 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Nine acquisitions completed in 2023 at aggregate cost of $5,197 million (Apptio, StepZen, NS1, Ahana, Polar Security, Agyla, Manta, Equine Global, ASL Portfolio). Headcount added not disclosed.
2023-12-31divestiture_reductioncompleted2023-08-012024-01-31GlobalSoftware (The Weather Company)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Transaction closed January 31, 2024 for $1,100 million including $250 million contingent consideration. Pre-tax gain of approximately $240 million recognized at closing. Headcount removed not disclosed.
2023-12-31restructuringcompleted2023-01-012023-12-31GlobalVariousUSD 438 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing actions to address remaining stranded costs from portfolio actions. Employee count not disclosed.
2023-12-31restructuringin_progressUSD 435,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2023-09-30restructuringin_progressUSD 34 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charge of $34 million for the three months ended September 30, 2023 to address remaining stranded costs from prior portfolio actions; no employee count disclosed.
2023-09-30restructuringin_progressUSD 410 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charge of $410 million for the nine months ended September 30, 2023 to address remaining stranded costs from portfolio actions; no employee count disclosed.
2023-09-30restructuringin_progress2023-01-01GlobalEnterprise-wideUSD 410 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing actions in 2023 to address stranded costs from portfolio actions; Q3 charge of $34M and YTD charge of $410M. No employee counts disclosed. Beginning Q1 2023 these charges are no longer allocated to segments.
2023-09-30restructuringin_progressUSD 34 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing actions to address remaining stranded costs from portfolio actions. Charge of $34 million for the three months ended Sept 30, 2023.
2023-09-30restructuringin_progressUSD 410 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing actions to address remaining stranded costs from portfolio actions. Charge of $410 million for the nine months ended Sept 30, 2023.
2023-09-30restructuringin_progressUSD 34,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2023-06-30restructuringin_progressUSD 117 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing actions initiated in first half 2023 to address remaining stranded costs from prior portfolio actions; $117 million pre-tax charge to continuing operations for the three months ended June 30, 2023, recorded in SG&A. Beginning Q1 2023 these charges are no longer allocated to segments.
2023-06-30restructuringin_progressUSD 376 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charge of $376 million pre-tax for the six months ended June 30, 2023, recorded in SG&A; no employee counts disclosed.
2023-06-30restructuringin_progressGlobalCorporate / stranded costs from portfolio actionsUSD 117 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing actions initiated in Q1 2023 to address stranded costs from portfolio actions; $117M charge in Q2 2023 and $376M in H1 2023. No employee count, announcement date, or completion date disclosed. Charges no longer allocated to segments beginning Q1 2023.
2023-06-30acquisition_additioncompletedGlobalSoftware (StepZen, ASL Portfolio of Uptake, NS1, Ahana Cloud, Polar Security); Consulting (Agyla SAS)USD 423 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six acquisitions completed in H1 2023 for aggregate purchase price of $423M; goodwill of $301M attributed primarily to assembled workforce. Headcount added not disclosed.
2023-06-30otherannounced2023-06-30GlobalSoftwareUSD 4,600 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement signed in June 2023 to acquire Apptio Inc. for estimated cash consideration of $4.6B; expected to close in H2 2023. Headcount impact not disclosed.
2023-06-30restructuringin_progress2023-04-01USD 117 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing actions initiated in H1 2023 to address stranded costs from portfolio actions. Charge of $117 million for Q2 2023. Employee count not disclosed.
2023-06-30restructuringin_progress2023-01-01USD 376 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Cumulative workforce rebalancing charges for the six months ended June 30, 2023. Employee count not disclosed.
2023-06-30restructuringin_progressUSD 117,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2023-03-31restructuringcompleted2023-01-01USD 260 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter 2023 workforce rebalancing action to address remaining stranded costs from prior portfolio actions; charge of approximately $260 million to pre-tax income from continuing operations. No employee count disclosed. Beginning Q1 2023, these charges are no longer allocated to segments.
2023-03-31restructuringin_progress2023-01-01USD 260 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing action initiated in Q1 2023 to address stranded costs from portfolio actions; charge approximately $260 million to pre-tax income from continuing operations. No employee count disclosed. Segment pre-tax income measure updated to exclude these charges.
2023-03-31acquisition_additioncompletedSoftwareUSD 226 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three Software-segment acquisitions completed in Q1 2023 (StepZen, Uptake Technologies, NS1) at aggregate cost of $226 million; no headcount added disclosed. Ahana Cloud acquired April 2023 (subsequent event), headcount not disclosed.
2023-03-31restructuringin_progress2023-01-01USD 260 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Initiated workforce rebalancing action to address remaining stranded costs from portfolio actions. Charge of approximately $260 million recorded to pre-tax income. Employee count not disclosed.
2023-03-31restructuringin_progressUSD 259,000,000 (absolute)restructuring_footnote
f5-10q / no-ai-xblr
2022-12-31restructuringin_progress2022RussiaUSD 230 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Decision taken in Q2 2022 to carry out an orderly wind-down of Russian operations. The approximately $230 million 2022 pre-tax income impact combines immaterial asset and restructuring charges with year-to-year lost business, so it is not solely a severance charge. Russia, Ukraine and Belarus historically under 1% of full-year revenue.
2022-12-31reduction_in_forcecompleted2022USD 50 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Workforce rebalancing charges of $50 million recorded in SG&A during 2022 (versus $181 million in 2021) for the company's periodic workforce reduction actions to improve productivity and rebalance skills; headcount affected not disclosed. Total workforce-reduction accruals including current portion were $701 million at year-end 2022.
2022-12-31divestiture_reductioncompleted2022-01U.S. and Canada closed June 30, 2022; most other countries in H2 2022; remainder expected by H1 2023Other-divested businesses (healthcare data and analytics assets)other
f5-10k / GLM-5.3-flash-HTML		Sale of healthcare data and analytics assets to Francisco Partners for $1,065 million cash (received June 30, 2022), generating a $258 million pre-tax gain recorded in 2022. Headcount transferring with the divested business is not disclosed.
2022-12-31restructuringannounced2023-02-28USD 300 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Disclosed in the Form 10-K (filed February 28, 2023): charge of approximately $300 million expected in Q1 2023 to address remaining stranded costs from portfolio actions of prior years, with savings expected in H2 2023. The disclosure does not specify a workforce or headcount component.
2022-12-31restructuringcompleted2022-12-312022-12-31GlobalMultipleUSD 50 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2022 workforce rebalancing charges of $50 million recorded in SG&A (versus $181 million in 2021); employee count not disclosed. Announcement date not specified.
2022-12-31restructuringcompleted2022-04-302022-06-30RussiaAllUSD 230 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Decision made in Q2 2022; $230 million pre-tax impact for the year includes immaterial asset and restructuring charges plus lost business. Headcount not disclosed. Announcement date approximated to the quarter.
2022-12-31divestiture_reductioncompleted2022-01-312022-06-30United States and Canada (initial closing); most other countries in H2 2022Software / Other-divested businessesother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of healthcare data and analytics assets to Francisco Partners for $1,065 million; pre-tax gain of $258 million recognized in 2022. Headcount transferred not disclosed. Announcement date approximated to January 2022.
2022-12-31acquisition_additioncompleted2022-12-312022-12-31GlobalSoftware and ConsultingUSD 2,650 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Eight acquisitions completed in 2022 (Envizi, Sentaca, Neudesic, Randori, Databand.ai, Omnio, Dialexa, Octo) at aggregate cost of $2,650 million; acquired headcount not disclosed.
2022-12-31restructuringcompleted2022-01-012022-12-31GlobalVariousUSD 50 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $50 million recorded in 2022. Employee count not explicitly disclosed in provided text.
2022-12-31divestiture_reductioncompleted2022-01-012022-12-31GlobalSoftwareItem_1_Business
f5-10k / Qwen3.6-27B-Q8_0		Divestiture of healthcare software assets completed in Q2 2022. Employee count not explicitly disclosed in provided text.
2022-09-30restructuringin_progressUSD 13 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $13 million in Q3 2022 and $46 million for the nine months ended September 30, 2022; no employee counts disclosed.
2022-09-30otherin_progress2022-04-01RussiaUSD 180 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Orderly wind-down of Russian operations decided in Q2 2022; immaterial asset and restructuring charges plus lost business impacted pre-tax income by approximately $180 million for the nine months ended September 30, 2022.
2022-09-30restructuringin_progress2022-04-30RussiaAll segmentsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Orderly wind-down of Russian operations decided in Q2 2022; immaterial asset and restructuring charges plus lost business reduced pre-tax income by about $180M for the nine months ended 2022-09-30. No employee count disclosed.
2022-09-30divestiture_reductioncompleted2022-01-312023-03-31GlobalOther — divested businesses (healthcare software assets)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of healthcare data and analytics assets to Francisco Partners for $1,065M; US/Canada closed 2022-06-30, most other countries 2022-09-30, remainder expected by Q1 2023. No headcount transferred disclosed.
2022-09-30acquisition_additioncompleted2022-09-302022-09-30GlobalSoftware and Consulting segmentsUSD 1,102 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six acquisitions completed in the nine months ended 2022-09-30 (Envizi, Sentaca, Neudesic, Randori, Databand.ai, Omnio) at aggregate cost of $1,102M. Purchase price allocations disclose no employee counts.
2022-09-30acquisition_additionannounced2022-10-032022-10-03United StatesConsultingsubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Dialexa, a digital product engineering services firm, announced after quarter close; initial purchase accounting not complete at filing date. No headcount disclosed.
2022-09-30restructuringcompletedRussiaMD&A
f5-10q / Qwen3.6-27B-Q8_0		Orderly wind-down of Russian operations resulted in immaterial asset and restructuring charges.
2022-09-30divestiture_reductioncompleted2022-01-012022-09-30GlobalSoftwareMD&A
f5-10q / Qwen3.6-27B-Q8_0		Divestiture of healthcare software assets completed in Q2 2022; headcount not disclosed.
2022-06-30restructuringin_progressRussiaMD&A
f5-10q / GLM-5.3-flash-fp4-HTML		IBM suspended business activities in Russia in March 2022 and in May 2022 decided to carry out an orderly wind-down of its Russian operations. Together with lost business, the wind-down impacted pre-tax income by approximately $100 million for the three months ended June 30, 2022; the filing states the related asset and restructuring charges were immaterial. No employee counts disclosed.
2022-06-30restructuringin_progressUSD 28 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $28 million for the three months ended June 30, 2022 (down from $107 million in the prior-year quarter). No employee counts disclosed.
2022-06-30restructuringin_progressUSD 33 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $33 million for the six months ended June 30, 2022 (down from $201 million in the prior-year period). No employee counts disclosed.
2022-06-30divestiture_reductioncompleted2022-01-012023-03-31Other — divested businesses (healthcare software assets)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of healthcare software assets to Francisco Partners for $1,065 million; U.S. and Canada closing completed June 30, 2022 with a $232 million pre-tax gain; remaining country closings expected by Q1 2023. No headcount removed disclosed.
2022-06-30restructuringin_progress2022-03RussiaAll segments (Russia operations)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Business activities suspended March 2022; orderly wind-down of Russian operations decided May 2022. Q2 2022 immaterial asset and restructuring charges plus lost business reduced pre-tax income by approximately $100 million. No employee count disclosed.
2022-06-30divestiture_reductionin_progress2022-012023-03-31Global (US and Canada closing completed 2022-06-30)Other–divested businesses (healthcare software assets)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of healthcare software assets to Francisco Partners for $1,065 million; US/Canada closing 2022-06-30, remaining countries expected by Q1 2023. No headcount transferred disclosed; $232 million pre-tax gain recorded.
2022-06-30restructuringin_progressGlobalEnterprise-wide (workforce rebalancing)USD 33 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $33 million for six months ended 2022-06-30 ($28 million in Q2 2022) vs. $201 million prior-year YTD; $374 million of related payments in the period. No employee counts or program dates disclosed.
2022-06-30restructuringin_progressGlobalCorporate / GeneralUSD 28 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $28 million reported for Q2 2022. Employee count not disclosed.
2022-06-30restructuringin_progressRussiaOperationsMD&A
f5-10q / Qwen3.6-27B-Q8_0		Orderly wind-down of Russian operations resulted in 'immaterial asset and restructuring charges' and lost business impacting pre-tax income by approx $100 million.
2022-03-31restructuringin_progressGlobalNot specifiedUSD 5 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2022 workforce rebalancing charges of $5M (vs $94M in Q1 2021). No employee count, timing, or geography disclosed.
2022-03-31acquisition_additioncompletedNot specifiedSoftware; ConsultingUSD 798 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three acquisitions completed in Q1 2022 (Envizi, Sentaca, Neudesic) totaling $798M purchase price. No headcount added disclosed.
2022-03-31divestiture_reductionannounced2022-01United States, Canada (initial); global (subsequent closings)Other — divested businesses (healthcare data and analytics)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement signed January 2022 for Francisco Partners to acquire healthcare data and analytics assets for $1,065M. Held-for-sale classification at 3/31/2022. No headcount disclosed.
2022-03-31restructuringcompletedUSD 5 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $5 million recorded in Q1 2022, down from $94 million in Q1 2021. Employee count not disclosed.
2021-12-31divestiture_reductioncompleted90,0002021-11-03Managed infrastructure services (predominantly the former Global Technology Services segment)USD 1,042 (millions)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Spin-off of the managed infrastructure services unit into Kyndryl Holdings, Inc. completed on November 3, 2021, with 80.1 percent of Kyndryl shares distributed and 19.9 percent retained. The Human Capital disclosure states the transferred business comprised approximately 90,000 employees. Fiscal 2021 separation costs of $1,042 million (versus $21 million in 2020) were recorded in discontinued operations and include employee retention fees; discontinued operations also included $35 million of 2021 workforce rebalancing charges. The original announcement date is not stated in this filing.
2021-12-31restructuringcompletedUSD 181 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Recurring, company-wide workforce rebalancing charges of $181 million were recorded in SG&A in 2021 (continuing operations), down from $2,035 million in 2020, which had included a $1.5 billion fourth-quarter structural-actions charge. Cash payments of $1,640 million in 2021 primarily settled the fourth-quarter 2020 action, for which a $1,472 million severance and employee-benefit charge had been recorded; accrued workforce-reduction liabilities were $1,359 million at December 31, 2021 (Note R). The number of employees affected in 2021 is not disclosed.
2021-12-31acquisition_additioncompletedPrimarily Software and Consulting segmentsUSD 3,342 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Fifteen acquisitions completed during 2021 at an aggregate cost of $3,342 million, primarily in the Software and Consulting segments (including Nordcloud, Taos, StackRox, Turbonomic, myInvenio, BoxBoat and Bluetab). Headcount added through these transactions is not disclosed; the charge shown is aggregate purchase consideration, not a severance or restructuring charge. Separately, Envizi, Sentaca and Neudesic were acquired in January-February 2022 as subsequent events.
2021-12-31divestiture_reductioncompleted90,0002021-11-032021-11-03GlobalManaged infrastructure services (Kyndryl)Item_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Separation of managed infrastructure services to Kyndryl comprised approximately 90,000 employees; figure is approximate as stated by the filer.
2021-12-31restructuringin_progressGlobalContinuing operationsUSD 181 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2021 workforce rebalancing charges of $181 million recorded in continuing operations (down from $2,035 million in 2020, which included a $1.5 billion Q4 2020 structural action charge). Employees affected not disclosed.
2021-12-31restructuringin_progressGlobalDiscontinued operations (Kyndryl)USD 35 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		2021 workforce rebalancing charges within discontinued operations. Employees affected not disclosed.
2021-12-31acquisition_additioncompletedGlobalSoftware and ConsultingUSD 3,342 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fifteen acquisitions completed in 2021 at aggregate cost of $3,342 million (Turbonomic $1,829M; other fourteen $1,513M). Headcount added through acquisitions not disclosed.
2021-12-31divestiture_reductioncompleted2021-09-30GlobalFinancing — OEM commercial financingbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of remaining OEM commercial financing capabilities completed in Q3 2021; financial terms not material. Headcount not disclosed.
2021-12-31acquisition_additionannounced2022-02-28GlobalSoftware and Consultingsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Post-year-end acquisitions: Envizi (Jan 2022, Software), Sentaca (Jan 2022, Consulting) and Neudesic (Feb 2022, Consulting); purchase accounting incomplete at filing date. Headcount not disclosed; announcement_date set to latest disclosed transaction month.
2021-12-31divestiture_reductionannounced2022-01-312022-06-30GlobalSoftware — healthcare data and analytics assetsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement signed January 2022 for Francisco Partners to acquire IBM healthcare data and analytics assets; expected to close Q2 2022. Not classified as held for sale at 12/31/2021. Headcount not disclosed.
2021-12-31divestiture_reductioncompleted90,0002021-11-032021-11-03GlobalManaged Infrastructure Services (Kyndryl)Item_1_Business
f5-10k / Qwen3.6-27B-Q8_0		Separation of Kyndryl completed Nov 3, 2021, comprising approximately 90,000 employees.
2021-12-31restructuringcompleted2020-10-012021-12-31GlobalCorporateUSD 1,500 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Structural actions initiated in Q4 2020. $1.5B pre-tax charge recorded in 2020. 2021 results reflect payments for these actions and lower workforce rebalancing charges compared to 2020.
2021-09-30divestiture_reductioncompleted2021-11-03Global Technology Services (managed infrastructure services unit)USD 513 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Kyndryl separation completed November 3, 2021; 80.1% of Kyndryl stock distributed to IBM shareholders. Separation-related charges of $513 million pre-tax for the nine months ended September 30, 2021 ($277 million in Q3). Employee headcount transferred not disclosed.
2021-09-30restructuringin_progressUSD 241 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $241 million for the nine months ended September 30, 2021 versus $883 million in the prior-year period; no workforce rebalancing charges recorded in Q3 2021. Cash payments of $1,440 million for workforce rebalancing actions during the nine months. Number of employees affected not disclosed.
2021-09-30divestiture_reductioncompleted2021-11-032021-11-03GlobalGlobal Technology Services (managed infrastructure services / Kyndryl)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Spin-off of Kyndryl completed 2021-11-03; 80.1% distributed to IBM shareholders, IBM retained 19.9%. No employee count disclosed. Kyndryl results will be reclassified to discontinued operations beginning Q4 2021.
2021-09-30restructuringin_progress2020-10-01GlobalMultiple segmentsUSD 241 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Structural/workforce rebalancing actions initiated Q4 2020. Workforce rebalancing charges of $241M in 9M 2021 (vs $883M in 9M 2020); $1,440M in payments made during 9M 2021. No employee count disclosed.
2021-09-30acquisition_additioncompletedGlobalCloud & Cognitive Software; Global Business ServicesUSD 3,049 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ten acquisitions completed in 9M 2021 totaling $3,049M aggregate cost (incl. Turbonomic, Nordcloud, Taos, StackRox, Waeg, myInvenio, BoxBoat, Bluetab, and others). No headcount added disclosed.
2021-09-30acquisition_additionannounced2021-10-012021-12-31United StatesCloud & Cognitive Software; Global Business Servicessubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three acquisitions announced post-quarter: unnamed application development/cloud services company (GBS), McD Tech Labs from McDonald's (CC&S), and ReaQta (CC&S). All expected to close Q4 2021. No headcount disclosed.
2021-09-30divestiture_reductionannounced2021-10-012021-12-31GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell certain intelligence analysis capabilities within CC&S announced October 2021; expected to close Q4 2021. Financial terms not expected to be material. No headcount disclosed.
2021-09-30restructuringin_progress2020-10-01GlobalGlobalUSD 241 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the nine months ended Sept 30, 2021. Actions initiated in Q4 2020.
2021-09-30restructuringin_progress2021-09-30GlobalGlobalUSD 513 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Kyndryl separation-related charges for the nine months ended Sept 30, 2021. Includes transaction costs, business separation, and employee retention fees.
2021-06-30divestiture_reductionin_progress2020-10-082021-12-31GlobalGlobal Technology Services — managed infrastructure services unitUSD 236 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Planned tax-free spin-off of managed infrastructure services unit into Kyndryl, expected to be completed by end of 2021; separation-related charges of $236 million recognized year-to-date 2021. No headcount figures disclosed.
2021-06-30restructuringin_progress2020-10-08GlobalGlobal (structural actions across company)USD 241 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Structural actions initiated in Q4 2020; workforce rebalancing charges of $241M in six months 2021 ($95M in Q2). No employee count disclosed. Payments of $1,059M for workforce rebalancing actions in period.
2021-06-30divestiture_reductionin_progress2020-10-082021-12-31GlobalGlobal Technology Services — managed infrastructure services (Kyndryl)USD 236 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Tax-free spin-off of GTS managed infrastructure services unit into Kyndryl, expected completion end of 2021. Separation-related charges of $236M in six months 2021 ($175M pre-tax in Q2). No headcount figure disclosed for the separation.
2021-06-30acquisition_additioncompleted2021-06-162021-06-16GlobalCloud & Cognitive SoftwareUSD 1,834 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Turbonomic acquisition completed June 16, 2021 for $1,834M cash. No employee headcount added disclosed.
2021-06-30acquisition_additioncompleted2021-06-302021-06-30GlobalGlobal Business Services; Cloud & Cognitive SoftwareUSD 1,105 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six other acquisitions in H1 2021 (Nordcloud, Taos, StackRox, ECX Copy Data, Waeg, myInvenio) totaling $1,105M purchase price. No employee headcount added disclosed.
2021-06-30acquisition_additionannounced2021-07-152021-09-30GlobalGlobal Business Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire Bluetab Solutions Group announced July 15, 2021; expected close Q3 2021. No headcount disclosed.
2021-06-30restructuringin_progress2020-10-01GlobalGlobal Technology ServicesUSD 175 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Separation-related charges for Kyndryl spin-off. Includes transaction costs, employee retention fees, and pension settlement charges. Employee count not disclosed.
2021-06-30restructuringin_progress2020-10-01GlobalGlobal Technology ServicesUSD 236 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		YTD separation-related charges for Kyndryl spin-off. Employee count not disclosed.
2021-06-30restructuringin_progress2020-10-01GlobalCorporateUSD 95 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for Q2 2021. Employee count not disclosed.
2021-06-30restructuringin_progress2020-10-01GlobalCorporateUSD 241 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		YTD workforce rebalancing charges. Employee count not disclosed.
2021-03-31restructuringin_progressUSD 146 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $146 million in Q1 2021, down from $728 million in the prior-year quarter; cash payments of $702 million for workforce rebalancing actions were made during the quarter. No employee count disclosed.
2021-03-31divestiture_reductionin_progress2020-10-082021-12-31Global Technology Services — managed infrastructure services unitUSD 61 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Spin-off of managed infrastructure services unit (Kyndryl) via tax-free spin-off to shareholders, expected complete by end of 2021; Q1 2021 spin-off-related charges of $61 million pre-tax. No headcount figures disclosed.
2021-03-31restructuringin_progress2020-10-012021-06-30GlobalMultipleUSD 146 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Structural actions initiated in Q4 2020, continuing through first half of 2021. Q1 2021 charge of $146M vs $728M in Q1 2020. No employee count disclosed. $0.7B cash payments for these actions in Q1 2021.
2021-03-31divestiture_reductionannounced2020-10-082021-12-31GlobalGlobal Technology Services — managed infrastructure services (Kyndryl)USD 61 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Tax-free spin-off of managed infrastructure services unit as Kyndryl. Q1 2021 spin-off related charges of $61M pre-tax ($46M after tax). No employee count disclosed. On track for completion by end of 2021.
2021-03-31acquisition_additioncompletedGlobalGlobal Business Services; Cloud & Cognitive SoftwareUSD 987 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three acquisitions completed in Q1 2021: Nordcloud (GBS), Taos Mountain (GBS), and StackRox via Red Hat (CCS). Aggregate purchase price $987M. No headcount added disclosed.
2021-03-31restructuringin_progressUSD 146 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $146 million recorded in Q1 2021. Employee count not disclosed.
2021-03-31restructuringin_progressUSD 61 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Spin-off related charges of $61 million recorded in Q1 2021. Employee count not disclosed.
2020-12-31reduction_in_forcecompleted2020Company-wide (all reportable segments)USD 2,036 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Fourth-quarter 2020 structural actions, primarily workforce rebalancing, to simplify and optimize the operating model; charge recorded in SG&A for severance and employee-related benefits (rounded to $2.0 billion in MD&A and Note D). Total FY2020 workforce rebalancing charges were $2,922 million, including actions taken earlier in the year. Charge impact by segment: Cloud & Cognitive Software ~$0.6B, Global Business Services ~$0.4B, Global Technology Services ~$0.9B, Systems ~$0.2B; Global Financing impact not material. Most related severance expected to be paid in 2021. Number of employees affected not disclosed.
2020-12-31divestiture_reductionannounced2020-10-082021-12-31Global Technology Services — managed infrastructure services unitUSD 28 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Plan to separate the managed infrastructure services unit into a new public company (NewCo) via a U.S. federal tax-free spin-off to IBM shareholders, expected to be completed by the end of 2021. Headcount transferring to NewCo not disclosed. FY2020 pre-tax spin-off-related charges of $28 million cover transaction and third-party support costs, business separation and applicable employee retention fees. Unit to be reported as discontinued operations after separation.
2020-12-31restructuringin_progressGlobalCloud & Cognitive SoftwareUSD 600 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Part of the $2.0 billion pre-tax charge for structural actions (primarily workforce rebalancing) recorded in Q4 2020; segment impact to pre-tax income from continuing operations. Headcount affected not disclosed.
2020-12-31restructuringin_progressGlobalGlobal Business ServicesUSD 400 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Component of the consolidated $2.0 billion Q4 2020 structural actions charge. Headcount affected not disclosed.
2020-12-31restructuringin_progressGlobalGlobal Technology ServicesUSD 900 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Component of the consolidated $2.0 billion Q4 2020 structural actions charge; a significant portion of the actions impacted GTS to improve margins ahead of the managed infrastructure services spin-off. Headcount affected not disclosed.
2020-12-31restructuringin_progressGlobalSystemsUSD 200 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Component of the consolidated $2.0 billion Q4 2020 structural actions charge; impact to Global Financing was not material. Total charge recorded in SG&A was $2,036 million (Note Q), with most related payments expected in 2021. Headcount affected not disclosed.
2020-12-31acquisition_additioncompletedVariousCloud & Cognitive Software; Global Business Servicesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Seven acquisitions completed in 2020 at an aggregate cost of $723 million (Stratoss, Spanugo ASAP, WDG Automation, Instana, TruQua, Expertus, 7Summits). Acquired headcount not disclosed.
2020-12-31acquisition_additioncompleted2021-02-012021-02-28EuropeGlobal Business Servicessubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Nordcloud, a cloud implementation and managed services consulting company, acquired in February 2021 after fiscal year-end; initial purchase accounting incomplete at filing date. Exact day not disclosed.
2020-12-31acquisition_additioncompleted2021-02-012021-02-28United StatesGlobal Business Servicessubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Taos Mountain, LLC, a cloud professional and managed services provider, acquired in February 2021 after fiscal year-end; initial purchase accounting incomplete at filing date. Exact day not disclosed.
2020-12-31acquisition_additioncompleted2021-02-012021-02-28United StatesCloud & Cognitive Softwaresubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		StackRox, a container and Kubernetes-native security company, acquired by Red Hat in February 2021 after fiscal year-end; initial purchase accounting incomplete at filing date. Exact day not disclosed.
2020-12-31restructuringcompleted2020-12-312020-12-31GlobalAll SegmentsUSD 2,000 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Pre-tax charge for structural actions (primarily workforce rebalancing) in the fourth quarter. Employee count not explicitly disclosed in this section.
2020-12-31restructuringin_progressSelling General And Administrative Expenses [Member]USD 2,000,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2020-12-31restructuringin_progressUSD 2,000,000,000 (absolute)restructuring_footnote
f5-10k / no-ai-xblr
2020-09-30restructuringannounced2020-10-08USD 2 (billions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Structural actions to simplify and streamline the business, announced alongside the planned separation of the managed infrastructure services unit of the GTS segment into a new public company (NewCo) by end of 2021; charge expected in Q4 2020.
2020-09-30restructuringannounced2020-10-08GlobalEnterprise-wide (structural actions)USD 2,300 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM announced structural actions to simplify and streamline the business, with an expected charge of approximately $2.3 billion in Q4 2020; no employee count disclosed. Savings to be reinvested in hybrid cloud, data and AI, security and emerging technologies.
2020-09-30divestiture_reductionannounced2020-10-082021-12-31GlobalGlobal Technology Services — managed infrastructure services (NewCo)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Planned tax-free spin-off of GTS managed infrastructure services unit into a separate public company by end of 2021; no headcount transferred disclosed. Unit expected to qualify as discontinued operations upon separation.
2020-09-30restructuringannounced2020-10-08Global Technology ServicesUSD 2 (billions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company announced plan to separate managed infrastructure services unit into new public company; expects to record charge for structural actions of approximately $2.3 billion in Q4 2020.
2020-06-30restructuringin_progressUSD 865 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $865 million, up 68.2% year to year; second-quarter charges were $137 million, down 72.4% versus prior-year quarter. No employee counts disclosed.
2020-06-30restructuringin_progressGlobalMultiple (charges reported across GBS, GTS, Cloud & Cognitive Software, Systems)USD 865 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six months ended 2020-06-30 charge of $865M (vs $514M prior-year period); Q2 alone was $137M (vs $495M). No employee counts, announcement dates, or completion timelines disclosed. MD&A attributes higher first-half charges to 2020 actions with structural savings expected to yield in 2H 2020.
2020-06-30restructuringin_progressGlobalVariousUSD 137 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $137 million recorded in Q2 2020.
2020-06-30restructuringin_progressGlobalVariousUSD 865 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $865 million recorded in the first six months of 2020.
2020-03-31restructuringcompletedGlobal Technology Services and enterprise-wide actions to accelerate shift to a cognitive enterpriseUSD 900 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Approximately $0.9 billion of charges in Q1 2020 primarily for structural actions to improve competitiveness in GTS and accelerate shift to a cognitive enterprise; no employee count disclosed.
2020-03-31reduction_in_forcecompletedCompany-wide (SG&A)USD 728 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $728 million in Q1 2020 vs $19 million in prior year; segment margin impacts disclosed (CCS 2.7 pts, GBS 2.4 pts, GTS 5.8 pts, Systems 3.5 pts). Employee count not disclosed.
2020-03-31restructuringin_progressGlobalGlobal Technology Services (majority); also Global Business Services, Cloud & Cognitive Software, SystemsUSD 728 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2020 workforce rebalancing charges of $728M in SG&A (vs $19M prior year). MD&A cites ~$0.9B of charges primarily for structural actions to improve competitiveness in GTS and accelerate shift to a cognitive enterprise; segment margin impacts disclosed (GTS 5.8 pts, GBS 2.4 pts, Cloud & Cognitive Software 2.7 pts, Systems 3.5 pts). Expected gross annualized savings ~$1.8B starting H2 2020. No employee count disclosed.
2020-03-31acquisition_additioncompleted2019-07-092019-07-09GlobalCloud & Cognitive Software (Cloud & Data Platforms)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Red Hat acquisition closed 2019-07-09 for $35B; goodwill attributed partly to assembled workforce. Headcount added not disclosed in this filing.
2020-03-31divestiture_reductionin_progress2019-04-042020-05-31Global (non-U.S. countries closing)Other — divested businesses (marketing platform and commerce offerings / Acoustic)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Subsequent closing in most other countries occurred 2020-03-31; remaining countries expected to close by 2020-05-31. Headcount transferred not disclosed.
2020-03-31divestiture_reductioncompleted2019-11-202020-03-31Global (remaining countries)Other — divested businesses (Sales Performance Management / Varicent)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Subsequent closing for remaining countries occurred 2020-03-31 with immaterial pre-tax gain. Headcount transferred not disclosed.
2020-03-31restructuringin_progress2020-03-31GlobalGlobal Technology Services; Cloud & Cognitive Software; Global Business Services; SystemsUSD 728 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Company recorded workforce rebalancing charges of $728 million in SG&A. Actions taken to improve competitiveness in GTS and accelerate shift to cognitive enterprise. Specific employee counts not disclosed.
2019-12-31reduction_in_forcecompletedGlobalCompany-wideUSD 555 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		FY2019 workforce rebalancing charges; per the accounting policy these represent contractually obligated payments to employees terminated in the ongoing course of business. Headcount affected not disclosed. Total workforce-reduction accruals were $950 million at 2019-12-31 (of which $725 million noncurrent, Note Q). GTS reported a higher level of workforce rebalancing charges in 2019, but no separate amount was quantified.
2019-12-31acquisition_additioncompleted2019-07-09Cloud & Cognitive Software (Cloud & Data Platforms)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquisition of 100 percent of Red Hat shares completed 2019-07-09 for total consideration of $35,080 million ($34,801 million cash); Red Hat reported within the Cloud & Cognitive Software segment, Cloud & Data Platforms. Headcount added through the acquisition is not disclosed.
2019-12-31divestiture_reductioncompleted2018-12-062019-06-30GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of select standalone software products (for all countries) to HCL Technologies for $1,775 million including $150 million contingent consideration; closed 2019-06-30; pre-tax gain of $626 million recognized in 2019. Headcount transferred not disclosed.
2019-12-31divestiture_reductionin_progress2019-04-04Globalbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of select marketing platform and commerce offerings to Centerbridge Partners (re-branded Acoustic). U.S. closing completed 2019-06-30; closing for remaining countries expected within 12 months of the U.S. closing. Headcount transferred not disclosed.
2019-12-31divestiture_reductioncompleted2019-09-24Cloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of certain Algorithmics and related risk analytics/regulatory offerings to SS&C Technologies; transaction closed in the fourth quarter of 2019 with an immaterial pre-tax gain. Headcount transferred not disclosed.
2019-12-31divestiture_reductionin_progress2019-11-20GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of certain sales performance management assets to Varicent; initial closing of certain countries completed 2019-12-31, with closing for remaining countries expected in the first half of 2020. Net cash payment of $230 million received; pre-tax gain of $136 million recognized in 2019. Headcount transferred not disclosed.
2019-12-31restructuringcompleted2019-022019-12-31GlobalGlobal Financing (commercial financing — OEM IT)MD&A
f5-10k / GLM-5.3-flash-HTML		Wind-down of the portion of commercial financing operations providing short-term working capital solutions for OEM IT suppliers, distributors and resellers, begun in Q2 2019 and continued throughout the year; commercial financing receivables declined from $11,838 million to $3,820 million during 2019. Headcount impact not disclosed.
2019-12-31restructuringannouncedGlobal Technology ServicesMD&A
f5-10k / GLM-5.3-flash-HTML		Forward-looking disclosure of significant structural actions expected in 2020, primarily in GTS, as the business shifts toward a more asset-based model to create a more competitive, flexible structure; headcount and charges not quantified. Actions were expected during fiscal 2020.
2019-12-31acquisition_additioncompleted2019-07-092019-07-09GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Red Hat acquisition closed July 9, 2019 for total consideration of $35.1 billion. No employee headcount added through the acquisition is disclosed.
2019-12-31restructuringin_progressGlobalMultiple segmentsUSD 555 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $555 million recorded in 2019 (vs. $598 million in 2018). No employee count or specific program details disclosed. MD&A also references planned structural actions in 2020, primarily in GBS.
2019-12-31divestiture_reductioncompleted2018-12-062019-06-30GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of select standalone software products to HCL Technologies for $1,775 million, closed June 30, 2019. No employee headcount reduction disclosed.
2019-12-31divestiture_reductioncompleted2019-04-042019-06-30United StatesCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of select marketing platform and commerce offerings to Centerbridge Partners (rebranded Acoustic), US closing June 30, 2019. No employee headcount reduction disclosed.
2019-12-31divestiture_reductioncompleted2019-02-282019-02-28United StatesGlobal Business Servicesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of mortgage servicing business completed February 28, 2019. No employee headcount reduction disclosed.
2019-12-31restructuringcompletedGlobalVariousUSD 555 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $555 million recorded in SG&A. Employee count not disclosed.
2019-12-31acquisition_additioncompleted2019-07-09GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of Red Hat completed July 9, 2019. Headcount added not explicitly disclosed in provided text.
2019-09-30acquisition_additioncompleted2019-07-092019-07-09GlobalCloud & Cognitive Software (Red Hat reported within Cloud & Data Platforms)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM acquired all outstanding Red Hat shares for $35,079M total consideration; Red Hat headcount added not disclosed. Retention compensation expense of $185M recognized post-close, with ~$230M remaining over 6 months to 3 years.
2019-09-30divestiture_reductioncompleted2018-12-062019-06-30GlobalCloud & Cognitive Software (select standalone products to HCL Technologies)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of AppScan, BigFix, Unica, Commerce, Portal, Notes, Domino, Connections for $1,775M; headcount transferred not disclosed. Transition services generally under one year, renewable up to one additional year.
2019-09-30divestiture_reductionin_progress2019-04-042020-06-30United States (remaining countries expected within 12 months of US closing)Cloud & Cognitive Software (marketing platform and commerce offerings to Centerbridge / Acoustic)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		US closing completed 2019-06-30; subsequent closings for remaining countries pending. Headcount transferred not disclosed.
2019-09-30divestiture_reductioncompleted2019-01-032019-03-31United StatesOther — divested businesses (Seterus home mortgage servicing platform to Mr. Cooper Group)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Closed in Q1 2019; financial terms not material. Headcount transferred not disclosed.
2019-09-30restructuringin_progressGlobalGlobal Technology ServicesUSD 24 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges disclosed in SG&A for Q3 2019.
2019-09-30acquisition_additioncompleted2019-07-09GlobalCloud & Cognitive Softwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Red Hat completed July 9, 2019. Headcount not explicitly disclosed.
2019-06-30restructuringcompleted2019-06-30USD 495 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charge of approximately $500 million in Q2 2019 to revitalize skills and address stranded costs from software divestitures; six-month charge was $514 million. No employee count disclosed.
2019-06-30acquisition_additionannounced2019-07-092019-07-09Cloud & Cognitive SoftwareUSD 34,000 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		IBM completed the acquisition of Red Hat on July 9, 2019 for approximately $34 billion in equity value, funded with cash and new debt; headcount added not disclosed.
2019-06-30restructuringin_progressGlobalCloud & Cognitive Software; Global Business Services; Systems (divestiture-related)USD 495 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2019 workforce rebalancing charge of $495M in SG&A, related to divestiture stranded costs and skill revitalization. No employee count disclosed.
2019-06-30divestiture_reductioncompleted2018-12-062019-06-30GlobalCloud & Cognitive Software (select standalone products: AppScan, BigFix, Unica, Commerce, Portal, Notes, Domino, Connections)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to HCL Technologies closed June 30, 2019 for $1,775M. Pre-tax gain of $556M recognized. No headcount transferred disclosed.
2019-06-30divestiture_reductionin_progress2019-04-04United States (remaining countries expected within 12 months)Cloud & Cognitive Software (marketing platform and commerce offerings, rebranded Acoustic)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		US closing completed June 30, 2019; net cash payment of $240M received. No headcount transferred disclosed.
2019-06-30divestiture_reductioncompleted2019-03-31United StatesOther — divested businesses (Seterus home mortgage servicing platform)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to Mr. Cooper Group closed in Q1 2019. Financial terms not material. No headcount disclosed.
2019-06-30acquisition_additionannounced2019-07-092019-07-09GlobalCloud & Cognitive Software (Red Hat)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Red Hat acquisition completed July 9, 2019 for ~$34B equity value ($190/share). No headcount added disclosed.
2019-06-30otherannounced2019-07-09GlobalCorporate (share repurchase suspension)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Share repurchase program suspended July 9, 2019 to reduce Red Hat acquisition debt; not a headcount action but disclosed alongside workforce-related capital allocation changes.
2019-06-30restructuringcompletedUSD 500 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charge of approximately $500 million recorded in SG&A to revitalize skills and address structure/stranded costs associated with software divestitures. Employee count not disclosed.
2019-03-31restructuringin_progressUSD 19 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $19 million recorded in SG&A for Q1 2019, down sharply from $540 million in the prior-year quarter; no employee count disclosed.
2019-03-31restructuringin_progressGlobalAll segmentsUSD 19 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2019 workforce rebalancing charges of $19M (vs $540M in Q1 2018); no employee count, announcement date, or completion date disclosed.
2019-03-31divestiture_reductioncompleted2019-01-032019-03-31United StatesOther — divested businesses (Seterus mortgage servicing)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of Seterus home mortgage servicing platform to Mr. Cooper Group closed in Q1 2019; financial terms not material; no headcount disclosed.
2019-03-31divestiture_reductionin_progress2018-12-062019-06-30GlobalOther — divested businesses (select software products to HCL)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of select standalone Cognitive Solutions software products for $1,775M expected to close mid-2019; no headcount disclosed.
2019-03-31divestiture_reductionannounced2019-04-042019-06-30GlobalOther — divested businesses (marketing platform and commerce offerings to Centerbridge)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Post-quarter announcement (April 4, 2019); financial terms not expected to be material; no headcount disclosed.
2019-03-31acquisition_additionannounced2018-10-282019-12-31GlobalCloud & Cognitive Software (pending Red Hat acquisition)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Pending acquisition of Red Hat at $190/share (~$34B enterprise value), expected to close in second half of 2019; no headcount disclosed.
2019-03-31restructuringin_progressUSD 19 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $19 million reported in Q1 2019, down from $540 million in Q1 2018. Employee count not disclosed.
2019-03-31divestiture_reductioncompleted2019-01-032019-03-31Global Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of Seterus home mortgage servicing platform business to Mr. Cooper Group closed in Q1 2019. Financial terms not material. Headcount impact not disclosed.
2018-12-31restructuringcompletedUSD 598 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Aggregate charges for workforce rebalancing actions recorded in SG&A during fiscal 2018; presented as ongoing annual activity rather than a discrete announced program, and no affected headcount is disclosed. Note K separately reports a $736 million noncurrent liability at December 31, 2018 for contractually obligated payments related to workforce reductions.
2018-12-31divestiture_reductionannounced2018-12-062019-06Cognitive Solutions — select standalone software products (AppScan, BigFix, Unica, Commerce, Portal, Notes, Domino, Connections)other
f5-10k / GLM-5.3-flash-HTML		Definitive agreement for HCL to acquire select standalone software products for $1,775 million inclusive of contingent consideration; closing expected by mid-2019 subject to regulatory approval. No affected headcount disclosed; a pre-tax gain is expected at closing. At December 31, 2018 the business did not meet held-for-sale classification.
2018-12-31divestiture_reductionannounced2019-01-032019-03Global Business Services — Global Process Services (Seterus mortgage servicing platform)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Post-year-end definitive agreement for Mr. Cooper Group to acquire the Seterus home mortgage servicing business, reported within GPS in the GBS segment; expected to close in Q1 2019. Financial terms not material; no affected headcount disclosed.
2018-12-31restructuringin_progressGlobalCompany-wide workforce rebalancingUSD 598 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2018 workforce rebalancing charges of $598 million (versus $199 million in 2017), recorded in SG&A; no employee count or completion timeline disclosed.
2018-12-31acquisition_additionannounced2018-10-282019-12-31GlobalHybrid cloudUSD 34,000 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Red Hat, Inc. acquisition at $190 per share, approximately $34 billion enterprise value; funded with cash and a $20 billion 364-day bridge facility; expected to close in the second half of 2019. No headcount disclosed.
2018-12-31acquisition_additioncompletedGlobalCognitive Solutions; Global Business ServicesUSD 49 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Two 100-percent acquisitions completed in 2018 (Armanta, Inc. and Oniqua Holdings Pty Ltd) at an aggregate cost of $49 million; no headcount disclosed.
2018-12-31divestiture_reductionannounced2018-12-062019-06-30GlobalCognitive Solutions — select software products (AppScan, BigFix, Unica, Commerce, Portal, Notes, Domino, Connections)USD 1,775 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to sell select standalone software products to HCL Technologies for $1,775 million including contingent consideration; expected to close mid-2019. No headcount disclosed.
2018-12-31divestiture_reductionannounced2018-12-022019-03-31GlobalGlobal Financing — commercial financing capabilitiesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell certain commercial financing capabilities and assign related contracts; financial terms described as not material. No headcount disclosed.
2018-12-31divestiture_reductionannounced2019-01-032019-03-31United StatesGlobal Business Services — Global Process Services (Seterus mortgage servicing)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Subsequent-event agreement with Mr. Cooper Group announced January 3, 2019; financial terms described as not material. No headcount disclosed.
2018-12-31restructuringcompletedGlobalVariousUSD 598 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $598 million recorded in 2018. Employee count not disclosed.
2018-09-30restructuringin_progressUSD 26 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $26 million for the three months ended September 30, 2018 (vs. $17 million prior year); no employee counts disclosed.
2018-09-30restructuringin_progressUSD 590 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $590 million for the nine months ended September 30, 2018 (vs. $188 million prior year), a 213.9% increase; no employee counts disclosed. MD&A notes higher first-quarter 2018 workforce rebalancing charges contributed to productivity improvements.
2018-09-30restructuringin_progressUSD 590 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine months ended 2018-09-30 charge of $590M (vs. $188M prior-year period); Q3 2018 alone was $26M (vs. $17M). MD&A attributes 2 points of year-to-year expense growth to higher workforce rebalancing charges; no employee counts, geographies, or completion dates disclosed.
2018-09-30acquisition_additionannounced2018-10-28United Statessubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM announced intent to acquire all outstanding shares of Red Hat at $190 per share (~$34B), subject to regulatory clearance and Red Hat shareholder approval; no headcount added disclosed. IBM also disclosed intent to suspend share repurchases in 2020-2021 and an expected one-notch downgrade of its long-term debt ratings.
2018-09-30restructuringin_progressUSD 26 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the three months ended September 30, 2018.
2018-09-30restructuringin_progressUSD 590 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the nine months ended September 30, 2018.
2018-09-30acquisition_additioncompletedCognitive Solutionsbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Armanta, Inc. in the second quarter.
2018-09-30acquisition_additioncompletedGlobal Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Oniqua Holdings Pty Ltd. in the second quarter.
2018-09-30otherannounced2018-10-28USD 34,000 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced intent to acquire Red Hat, Inc. for approximately $34 billion. Transaction subject to closing conditions.
2018-06-30restructuringin_progressUSD 23 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $23 million in Q2 2018 vs $3 million in Q2 2017; no employee counts disclosed.
2018-06-30restructuringin_progressUSD 563 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $563 million for the six months ended June 30, 2018 vs $171 million prior year; majority of benefit expected in second half of 2018. No employee counts disclosed.
2018-06-30restructuringin_progress2018-01-01GlobalMultiple segmentsUSD 563 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $563M in six months ended June 30, 2018 (vs $171M prior year). No employee count disclosed. Majority of benefit from Q1 2018 actions expected in H2 2018.
2018-06-30restructuringin_progress2018-04-01GlobalMultiple segmentsUSD 23 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2018 workforce rebalancing charges of $23M (vs $3M prior-year quarter). No employee count disclosed.
2018-06-30restructuringin_progress2018-01-01GlobalVariousUSD 563 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $563 million recorded in the first six months of 2018. Employee count not disclosed.
2018-03-31restructuringcompletedUSD 540 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $540 million in Q1 2018 versus $167 million in Q1 2017; actions taken to align skills to higher-value areas. No employee count disclosed.
2018-03-31restructuringin_progressGlobalEnterprise-wide (skills rebalancing toward higher-value areas)USD 540 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2018 workforce rebalancing charges of $540M (vs. $167M in Q1 2017), recorded in SG&A. MD&A attributes ~5 points of the 9.1% total expense increase to these charges; no employee counts, dates, or separate restructuring footnote disclosed. MD&A states annualized gross savings expected at 2x the investment, ~50% realized in H2 2018.
2018-03-31restructuringin_progress2018-03-31GlobalVariousUSD 540 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $540 million recorded in Q1 2018 to align skills to higher value areas. Employee count not disclosed.
2017-12-31reduction_in_forcecompletedGlobalCompany-wideUSD 199 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Workforce rebalancing charges of $199 million were recorded in SG&A for 2017 (vs. $1,038 million in 2016). Per IBM's accounting policy, these charges represent contractually obligated payments to employees terminated in the ongoing course of business. No affected-employee headcount was disclosed. The $804 million noncurrent 'workforce reductions' liability at year-end 2017 relates mainly to prior and special restructuring actions predating current programs.
2017-12-31voluntary_separationin_progress2017-07-012018-06-30United StatesCompany-wide (US employees eligible for the Excess 401(k) Plus Plan)other
f5-10k / GLM-5.3-flash-HTML		Transition to Retirement program effective July 1, 2017. A plan amendment (effective July 1, 2017) treats employment terminations by participants in this program, with completion dates of March 31, 2018 or June 30, 2018, as qualifying Retirement under the Excess 401(k) Plus Plan. No affected-employee count disclosed; a predecessor transition program commenced in 2014 and is not captured for the current fiscal year.
2017-12-31restructuringin_progressGlobalMultipleUSD 199 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2017 workforce rebalancing charges of $199M, down from $1,038M in 2016. Employee count not disclosed; charges recorded in SG&A.
2017-12-31acquisition_additioncompletedGlobalTechnology Services & Cloud Platforms; Cognitive Solutions; Global Business ServicesUSD 134 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Five acquisitions completed in 2017 (Agile 3 Solutions, cloud/managed hosting business, Cloudigo, XCC, Vivant Digital). Headcount added not disclosed.
2017-09-30restructuringin_progressUSD 17 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $17 million in Q3 2017 vs $25 million in Q3 2016; no employee counts disclosed.
2017-09-30restructuringin_progressUSD 188 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $188 million vs $1,038 million in the prior-year period; no employee counts disclosed.
2017-09-30restructuringin_progressGlobalEnterprise-wideUSD 188 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2017 workforce rebalancing charges of $188M (vs. $1,038M in prior-year period); no employee counts or completion timing disclosed.
2017-09-30acquisition_additioncompletedGlobalTechnology Services & Cloud Platforms; Cognitive SolutionsUSD 128 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Four acquisitions completed in nine months ended 2017-09-30 (Agile 3 Solutions, a U.S. telecom cloud/managed hosting business, Cloudigo, XCC) at aggregate cost of $128M; no headcount added disclosed.
2017-09-30acquisition_additionannounced2017-10-042017-12-31GlobalGlobal Business Services (IBM Interactive Experience)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM announced intent to acquire Vivant Digital, a digital and innovation agency; expected to close in Q4 2017; no headcount or purchase price disclosed.
2017-09-30restructuringin_progressUSD 17 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the three months ended September 30, 2017.
2017-09-30restructuringin_progressUSD 188 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the nine months ended September 30, 2017.
2017-09-30acquisition_additioncompletedTechnology Services & Cloud Platforms; Cognitive SolutionsUSD 128 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed four acquisitions at an aggregate cost of $128 million. Headcount not disclosed.
2017-09-30acquisition_additionannounced2017-10-042017-12-31Global Business Servicessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced intent to acquire Vivant Digital. Transaction expected to close in Q4 2017.
2017-06-30restructuringin_progressUSD 3 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $3 million for the three months ended June 30, 2017, down from $15 million in the prior-year quarter; no employee counts disclosed.
2017-06-30restructuringin_progressUSD 171 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $171 million for the six months ended June 30, 2017, versus $1,013 million in the prior-year period; no employee counts disclosed.
2017-06-30restructuringin_progressGlobalConsolidatedUSD 171 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six months ended 2017-06-30 charge of $171M (Q2 alone: $3M); no employee counts or completion timing disclosed.
2017-06-30acquisition_additioncompletedUnited StatesTechnology Services & Cloud Platformsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agile 3 Solutions acquired in Q1 2017; no headcount disclosed.
2017-06-30acquisition_additioncompletedGermanyCognitive Solutionsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		XCC Web Content & Custom Apps Extension acquired in Q2 2017; no headcount disclosed.
2017-06-30acquisition_additionannounced2017-04-012017-12-31GlobalTechnology Services & Cloud Platformsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement April 2017 to acquire a telecom company's cloud and managed hosting business; expected close H2 2017; no headcount disclosed.
2017-06-30restructuringin_progressUSD 3 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $3 million reported for the three months ended June 30, 2017. Employee count not disclosed.
2017-06-30restructuringin_progressUSD 171 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $171 million reported for the six months ended June 30, 2017. Employee count not disclosed.
2017-03-31restructuringin_progressUSD 167 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $167 million in Q1 2017, down from $998 million in the prior-year quarter; no employee counts disclosed.
2017-03-31restructuringin_progressGlobalEnterprise-wideUSD 167 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2017 workforce rebalancing charges of $167M (vs $998M in Q1 2016); no employee counts or completion timing disclosed in this filing.
2017-03-31restructuringin_progressUSD 167 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $167 million reported in Q1 2017, down from $998 million in Q1 2016. Employee count not disclosed.
2017-03-31acquisition_additioncompleted2017-03-31Technology Services & Cloud Platforms; Cognitive SolutionsUSD 14 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Agile 3 Solutions, LLC for $14 million. Headcount added not disclosed.
2016-12-31restructuringcompletedUSD 1,038 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Full-year 2016 workforce rebalancing charges of $1,038 million (up from $587 million in 2015) tied to actions accelerating workforce transformation and shifting skills toward strategic areas. MD&A also cites $291 million of related real estate capacity charges; headcount affected is not disclosed. Note K (Other Liabilities) separately shows a noncurrent workforce-reductions liability of $424 million at year-end covering obligated payments to terminated employees.
2016-12-31restructuringin_progressGlobalCompany-wideUSD 1,038 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2016 workforce rebalancing charges of $1,038 million (2015: $587 million), described as charges to accelerate workforce transformation and shift the skill base; $451 million higher year to year. Employee counts and completion timeline not disclosed.
2016-12-31restructuringin_progressGlobalReal estate / corporate functionsUSD 291 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Real estate capacity charges of $291 million related to the first-quarter 2016 workforce transformation; disclosed as a driver of the year-to-year decline in other income. Employee counts not disclosed.
2016-12-31acquisition_additioncompletedGlobalCognitive Solutions; Global Business Services; Technology Services & Cloud PlatformsUSD 5,899 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fifteen acquisitions completed in 2016 at an aggregate cost of $5,899 million, including The Weather Company ($2,278 million) and Truven Health Analytics ($2,612 million). Headcount added through these acquisitions is not disclosed; charge value shown is total purchase price, not a severance charge.
2016-12-31restructuringcompleted2016-01-012016-12-31GlobalVariousUSD 451 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges to accelerate transformation of workforce and shift skill base.
2016-12-31restructuringcompleted2016-01-012016-12-31GlobalVariousUSD 291 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Real estate capacity charges related to workforce transformation.
2016-09-30restructuringin_progress2016-01-01Company-wide workforce transformationUSD 25 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $25 million in Q3 2016, down from $112 million in Q3 2015; part of Q1 2016 actions to accelerate workforce transformation and shift skill base.
2016-09-30restructuringin_progress2016-01-01Company-wide workforce transformationUSD 464 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Nine-month workforce rebalancing charges of $464 million, up year to year; total SG&A workforce rebalancing charges of $1,038 million include retirement-related components. No employee counts disclosed.
2016-09-30plant_closurein_progress2016-01-01Real estate capacity actionsUSD 294 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter 2016 charges of $294 million for real estate capacity actions tied to workforce transformation; recorded in other (income) and expense.
2016-09-30restructuringin_progress2016-01-01GlobalEnterprise-wideUSD 1,038 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Nine-month 2016 workforce rebalancing charges of $1,038M (vs. $575M prior year), tied to Q1 2016 actions accelerating workforce transformation and skill-base shift; no employee counts disclosed. Q3 2016 charges were $25M.
2016-09-30restructuringin_progress2016-01-01GlobalReal estate / facilitiesUSD 294 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Real estate capacity charges of $294M in first nine months of 2016 related to Q1 2016 workforce transformation actions; no headcount impact quantified.
2016-09-30acquisition_additioncompleted2016-01-292016-01-29United StatesCognitive SolutionsUSD 2,278 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of TWC B2B, mobile and web properties for $2,278M cash; no employee count disclosed.
2016-09-30acquisition_additioncompleted2016-04-082016-04-08United StatesCognitive SolutionsUSD 2,612 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Truven for $2,612M cash; no employee count disclosed.
2016-09-30acquisition_additioncompleted2016-09-302016-09-30GlobalMultiple segmentsUSD 798 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ten other acquisitions completed in nine months 2016 (Ustream, AT&T app/hosting, G4S cash solutions, Resource/Ammirati, ecx.io, Optevia, Aperto, Bluewolf, Resilient, EZSource) totaling $798M purchase price; no employee counts disclosed.
2016-09-30acquisition_additionannounced2016-09-292016-12-31United StatesCognitive Solutionsbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Intent to acquire Promontory announced 2016-09-29; expected to close Q4 2016; no employee count or purchase price disclosed.
2016-09-30restructuringin_progress2016-01-01GlobalCorporate / All SegmentsUSD 464 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges related to actions taken to accelerate transformation of workforce and shift skill base. Employee count not disclosed.
2016-09-30restructuringin_progress2016-01-01GlobalCorporate / All SegmentsUSD 294 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Real estate capacity charges related to first-quarter 2016 workforce transformation. Employee count not disclosed.
2016-06-30restructuringin_progressGlobal, primarily outside the U.S.Company-wide workforce transformationUSD 15 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Second-quarter workforce rebalancing charges of $15 million, down from $178 million in the prior-year quarter; charges reflect actions to rebalance skills toward strategic areas rather than capacity reduction.
2016-06-30restructuringin_progressGlobal, primarily outside the U.S.Company-wide workforce transformationUSD 1,013 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-half 2016 workforce rebalancing charges of $1,013 million versus $463 million in the first half of 2015; actions taken in Q1 to accelerate workforce transformation and shift skills to new areas. Majority of gross savings expected in Q4 2016.
2016-06-30restructuringcompleted2016-03-31GlobalReal estate portfolioUSD 328 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter charges of $328 million for real estate actions to improve structure primarily outside the U.S.; includes a $252 million pre-tax impairment on properties classified as held for sale, expected to be sold within twelve months of classification.
2016-06-30restructuringin_progressPrimarily outside the U.S.Enterprise-wide workforce transformationUSD 1,013 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Actions initiated in Q1 2016 to shift workforce skill base and improve structure; no employee count or completion date disclosed. Charge is the six-month total ($1,013M vs $463M in prior-year period); majority of gross savings expected in Q4 2016.
2016-06-30restructuringin_progressReal estate / facilitiesUSD 328 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First-quarter 2016 real estate capacity actions tied to the workforce transformation; recorded in other (income) and expense. No employee count, site list, or completion date disclosed. Separately, a $252M pre-tax impairment on properties classified as held for sale was recorded at March 31, 2016 (asset write-down, not a workforce charge).
2016-06-30restructuringin_progress2016-01-01GlobalCorporate / All SegmentsUSD 1,013 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $1,013 million recorded in the first six months of 2016 to accelerate transformation and shift skill base. Employee count not disclosed.
2016-06-30restructuringin_progress2016-01-01GlobalCorporate / All SegmentsUSD 328 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Real estate capacity charges of $328 million recorded in the first quarter of 2016 related to workforce transformation actions. Employee count not disclosed.
2016-03-31restructuringcompleted2016-01-01GlobalCompany-wideUSD 998 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $998 million in Q1 2016 to accelerate transformation and shift skills to new areas; prior-year quarter was $285 million. Expected savings approximately $500 million in 2016 and close to $2 billion annualized. No employee count disclosed.
2016-03-31restructuringcompleted2016-01-01GlobalReal estate portfolioUSD 328 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Real estate capacity actions: pre-tax impairment charge of $252 million recorded in other income (expense) for properties classified as held for sale; total real estate action charges of $328 million cited in MD&A. Sales expected to be completed within twelve months.
2016-03-31restructuringcompleted2016-01-01Latin AmericaLatin America businessMD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Actions taken to reposition the company's business in Latin America contributed to the increase in base expense; no charge amount or employee count separately disclosed.
2016-03-31restructuringcompleted2016-01-01GlobalCognitive SolutionsUSD 231 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Charges primarily related to workforce rebalancing and real estate actions; prior-year quarter had $44 million of workforce rebalancing charges.
2016-03-31restructuringcompleted2016-01-01GlobalGlobal Business ServicesUSD 328 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Charges primarily related to workforce rebalancing and real estate actions; prior-year quarter had $52 million of workforce rebalancing charges.
2016-03-31restructuringcompleted2016-01-01GlobalTechnology Services & Cloud PlatformsUSD 695 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Charges primarily related to workforce rebalancing and real estate actions; prior-year quarter had $169 million of workforce rebalancing charges.
2016-03-31restructuringcompleted2016-01-01GlobalSystemsUSD 130 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Charges primarily related to real estate and workforce rebalancing actions; prior-year quarter had $20 million of workforce rebalancing charges.
2016-03-31restructuringin_progressPrimarily outside the U.S.Consolidated — workforce rebalancing across segmentsUSD 998 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2016 workforce rebalancing charges of $998M vs $285M in Q1 2015; no employee count disclosed. Part of ~$1B program with ~$500M expected 2016 savings and ~$2B annualized.
2016-03-31plant_closurein_progressPrimarily outside the U.S.Real estate / corporate facilitiesUSD 328 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Real estate capacity charges of $328M in Q1 2016; certain properties classified as held for sale with $252M pre-tax impairment. Sales expected within twelve months. No employee count disclosed.
2016-03-31acquisition_additioncompleted2016-01-292016-01-29United StatesCognitive SolutionsUSD 2,284 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of TWC's B2B, mobile and cloud web properties for $2,284M cash; $1,723M goodwill assigned to Cognitive Solutions. No headcount added disclosed.
2016-03-31acquisition_additioncompletedUnited StatesTechnology Services & Cloud Platforms; Global Business ServicesUSD 358 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Five other Q1 2016 acquisitions (Ustream, AT&T application/hosting, Resource/Ammirati, ecx.io, Optevia) totaling $358M purchase price. No headcount added disclosed.
2016-03-31acquisition_additionannounced2016-04-08United StatesCognitive SolutionsUSD 2,600 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Truven Health Analytics acquisition announced April 8, 2016 for $2.6B cash; purchase accounting not complete at filing. Also Resilient (April 6) and Aperto (April 19) announced post-quarter. No headcount disclosed.
2016-03-31restructuringin_progress2016-03-31GlobalAll SegmentsUSD 998 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges to accelerate transformation and shift skill base to new areas.
2016-03-31restructuringin_progress2016-03-31GlobalAll SegmentsUSD 328 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Real estate capacity charges related to workforce transformation.
2016-03-31acquisition_additioncompleted2016-01-29GlobalCognitive SolutionsUSD 2,284 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of The Weather Company B2B, mobile and cloud-based web-properties.
2016-03-31acquisition_additioncompleted2016-03-31GlobalTechnology Services & Cloud Platformsbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Ustream, Inc. and AT&T's application and hosting services business.
2016-03-31acquisition_additioncompleted2016-03-31GlobalGlobal Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisitions of Resource/Ammirati, ecx.io and Optevia.
2016-03-31acquisition_additionannounced2016-03-312016-06-30GlobalGlobal Business Servicessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced intent to acquire Bluewolf Group LLC, expected to close in Q2 2016.
2016-03-31acquisition_additionannounced2016-04-06GlobalCognitive Solutionssubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquired Resilient Systems Inc.
2016-03-31acquisition_additionannounced2016-04-08GlobalCognitive SolutionsUSD 2,600 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquired Truven Health Analytics for cash consideration of $2.6 billion.
2016-03-31acquisition_additionannounced2016-04-19GermanyGlobal Business Servicessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquired Aperto, a digital agency with headquarters in Berlin, Germany.
2015-12-31reduction_in_forcecompletedGlobal (not disaggregated by the filer)USD 587 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Recurring annual IBM 'workforce rebalancing' program — involuntary terminations with 'contractually obligated payments to employees terminated in the ongoing course of business'. No affected-employee count disclosed. Fourth-quarter 2015 charges were essentially none; 2014 comparative charge was $1,472 million. Related noncurrent workforce-reductions liability was $407 million at December 31, 2015 (Note K).
2015-12-31divestiture_reductioncompleted2014-10-202015-07-01East Fishkill, NY and Essex Junction, VT (US) and other manufacturing locationsSystems Hardware (Microelectronics business)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Semiconductor manufacturing operations sold to GLOBALFOUNDRIES; transaction closed July 1, 2015 (actual closing shown in expected_completion_date). Headcount transferred to the buyer is not quantified in this filing. The cumulative $4.8 billion pre-tax disposal charge reflects impairment and cash consideration, not severance. The ~35,000 divestiture-related employee reduction footnoted in the workforce table pertains to fiscal 2014, not 2015.
2015-12-31restructuringin_progressGlobalMultipleUSD 587 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2015 workforce rebalancing charges of $587 million recorded in SG&A, down from $1,472 million in 2014. Employee count not disclosed. Described as contractually obligated payments to employees terminated in the ongoing course of business.
2015-12-31divestiture_reductioncompleted2014-10-202015-07-01United StatesSystems Hardware (Microelectronics)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Microelectronics business divested to GLOBALFOUNDRIES; transaction closed July 1, 2015. Headcount removed not explicitly disclosed for 2015. Cumulative pre-tax charge of $4.8 billion through year-end 2015.
2015-12-31divestiture_reductioncompleted2014-01-232015-03-31GlobalSystems Hardware (System x)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		System x business sold to Lenovo; final country closings completed March 31, 2015. Headcount removed not explicitly disclosed for 2015. Prior-year footnote noted approximately 35,000 employee reduction across divestitures in 2014.
2015-12-31restructuringcompletedGlobalVariousUSD 587 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for contractually obligated payments to employees terminated in the ongoing course of business.
2015-12-31divestiture_reductioncompleted2014-10-202015-07-01GlobalSystems Hardwarediscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Divestiture of Microelectronics business to GLOBALFOUNDRIES. Transaction closed July 1, 2015.
2015-12-31divestiture_reductioncompleted2014-01-232015-03-31GlobalSystems Hardwarediscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Divestiture of Industry Standard Server (System x) business to Lenovo. Remaining countries closed March 31, 2015.
2015-12-31acquisition_additioncompletedGlobalVariousbusiness_combinations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Completed fourteen acquisitions in 2015, including Merge Healthcare, Cleversafe, and others. Specific headcount not disclosed.
2015-09-30restructuringin_progressUSD 112 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charge for the three months ended September 30, 2015; up from $15 million in the prior-year quarter. No employee counts disclosed.
2015-09-30restructuringin_progressUSD 575 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charge for the nine months ended September 30, 2015; down from $894 million in the prior-year period. No employee counts disclosed.
2015-09-30divestiture_reductioncompleted2014-10-202015-07-01United StatesMicroelectronics business (Systems Hardware segment)USD 4,700 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Microelectronics business to GLOBALFOUNDRIES closed July 1, 2015; cumulative pre-tax charge of $4.8 billion including $4.7 billion recorded in Q3 2014. Headcount transferred not disclosed.
2015-09-30restructuringin_progressGlobalConsolidated (multiple segments)USD 575 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM's ongoing workforce rebalancing program; $575M charged in nine months 2015, of which $112M in Q3 2015 (vs. $894M and $15M respectively in prior-year periods). No employee counts, severance accrual roll-forward, or completion date disclosed in this filing.
2015-09-30divestiture_reductioncompleted2014-10-202015-07-01United States (East Fishkill, NY; Essex Junction, VT)Systems Hardware — Microelectronics businessUSD 108 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Divestiture to GLOBALFOUNDRIES closed 2015-07-01; $108M additional pre-tax disposal charge recorded in first nine months of 2015 (cumulative $4.8B). No headcount transferred or removed disclosed.
2015-09-30restructuringin_progressGlobalGlobal ServicesUSD 112 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $112 million recorded in Q3 2015. MD&A notes these are up modestly year-over-year as the company continues to 'remix skills to the strategic imperatives'.
2015-09-30restructuringin_progressGlobalGlobal ServicesUSD 575 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Cumulative workforce rebalancing charges of $575 million for the nine months ended Sept 30, 2015. This is a decrease of $319 million compared to the prior year period.
2015-06-30restructuringin_progressGlobal Services (primarily)USD 178 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $178 million in Q2 2015 versus $11 million in Q2 2014; no employee counts disclosed.
2015-06-30restructuringin_progressUSD 463 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $463 million versus $879 million in the prior-year period; no employee counts disclosed.
2015-06-30divestiture_reductioncompleted2014-10-202015-07-01United States (East Fishkill, NY; Essex Junction, VT)Systems Hardware — Microelectronics businessUSD 4,700 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Microelectronics business to GLOBALFOUNDRIES closed July 1, 2015; cumulative pre-tax charge of $4.8 billion including $2.4 billion asset impairment. No headcount figures disclosed.
2015-06-30restructuringin_progressGlobalCompany-wideUSD 178 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM's ongoing workforce rebalancing (restructuring) program; $178M charged in Q2 2015 and $463M in the first six months of 2015. No employee counts, severance accrual roll-forward, or completion dates disclosed in this filing.
2015-06-30divestiture_reductioncompleted2014-10-202015-07-01United States (East Fishkill, NY; Essex Junction, VT)Systems Hardware — Microelectronics businessUSD 4,800 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to GLOBALFOUNDRIES closed July 1, 2015 (subsequent to quarter end); cumulative pre-tax charge of $4.8B as of June 30, 2015, including $2.4B asset impairment. No headcount transferred disclosed.
2015-06-30acquisition_additioncompleted2015-06-30United StatesSoftware; Global Technology ServicesUSD 660 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Five acquisitions completed in the first six months of 2015 (AlchemyAPI, Blekko, Explorys, Phytel, Blue Box) at aggregate cost of $660M; acquired workforce noted qualitatively as generating goodwill but no headcount figures disclosed.
2015-06-30restructuringin_progressGlobalGlobal ServicesUSD 178 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $178 million recorded in Q2 2015. Employee count not disclosed.
2015-06-30acquisition_additioncompletedGlobalSoftwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired AlchemyAPI, Blekko, Explorys, and Phytel. Headcount not disclosed.
2015-06-30acquisition_additioncompletedGlobalGlobal Technology Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired Blue Box Group. Headcount not disclosed.
2015-06-30divestiture_reductioncompletedGlobalSystems HardwareMD&A
f5-10q / Qwen3.6-27B-Q8_0		Completed divestiture of Microelectronics business to GlobalFoundries. Headcount not disclosed.
2015-06-30divestiture_reductioncompletedGlobalSystems HardwareMD&A
f5-10q / Qwen3.6-27B-Q8_0		Completed final phase of transfer of maintenance workforce for Retail Store Solutions to Toshiba TEC.
2015-03-31restructuringin_progressUSD 285 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $285 million in Q1 2015, down 67.2% from $869 million in Q1 2014; no employee counts disclosed.
2015-03-31divestiture_reductionin_progress2014-10-202015-12-31United States (East Fishkill, NY; Essex Junction, VT)Microelectronics (formerly Systems & Technology segment)USD 4,700 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Microelectronics business to GLOBALFOUNDRIES; pre-tax charge of $4.7 billion recorded in Q3 2014; business reported as discontinued operations; no headcount disclosed.
2015-03-31divestiture_reductioncompleted2014-01-232015-03-31GlobalIndustry Standard Server (System x)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of System x portfolio to Lenovo for $2.1 billion; final country closings completed March 31, 2015; no headcount disclosed.
2015-03-31divestiture_reductionin_progress2012-04-172015-09-30Retail Store Solutions maintenance businessUSD 2 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Phased transfer of maintenance workforce to Toshiba TEC; fifth phase completed in Q1 2015 with $2 million pre-tax loss; final phase expected Q3 2015; no headcount disclosed.
2015-03-31restructuringin_progressGlobalConsolidatedUSD 285 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Recurring IBM workforce rebalancing program; charge of $285M recorded in Q1 2015 SG&A. No employee count, announcement date, or completion timing disclosed. MD&A attributes the year-over-year expense decline partly to lower workforce rebalancing charges.
2015-03-31divestiture_reductioncompleted2014-01-232015-03-31GlobalSystems Hardware (System x industry standard server business)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Final countries of the Lenovo System x sale closed 2015-03-31; no headcount removed disclosed. MD&A notes the divested business is no longer in the expense base.
2015-03-31divestiture_reductionin_progress2014-10-202015-12-31United States (East Fishkill, NY; Essex Junction, VT)Microelectronics (held for sale; reported as discontinued operations)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to GLOBALFOUNDRIES expected to close during 2015; assets/liabilities held for sale at 2015-03-31. No headcount disclosed; prior-period pre-tax charge related to the disposal group is not a current-quarter workforce charge.
2015-03-31acquisition_additioncompletedGlobalSoftware (AlchemyAPI, Inc. and Blekko, Inc.)USD 47 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two Software-segment acquisitions completed in Q1 2015 for aggregate purchase price of $47M; no acquired headcount disclosed.
2015-03-31restructuringin_progressGlobalGlobalUSD 285 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $285 million recorded in Q1 2015. Filing notes a decrease of $0.6 billion year-over-year in these charges compared to Q1 2014.
2015-03-31divestiture_reductioncompleted2014-01-232015-03-31GlobalSystems Hardwarerestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Remaining countries for the sale of the industry standard server business (System x) to Lenovo closed on March 31, 2015. Workforce transfer completed.
2015-03-31divestiture_reductionin_progress2012-04-172015-09-30GlobalRetail Store SolutionsUSD 2 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Fifth phase of maintenance workforce transfer to Toshiba TEC completed in Q1 2015. Pre-tax loss of $2 million recognized. Final phase expected in Q3 2015.
2015-03-31acquisition_additioncompletedGlobalSoftwareUSD 47 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisitions of AlchemyAPI, Inc. and Blekko, Inc. in Q1 2015 for aggregate cost of $47 million. Headcount not explicitly disclosed.
2014-12-31reduction_in_forcecompletedGlobalCompany-wide; charges recorded in selling, general and administrative expenseUSD 1,472 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Company's recurring 'workforce rebalancing' program executed during 2014; charges increased $440 million year over year and reduced operating SG&A base expense by roughly 2 points. Fourth-quarter 2014 charge of approximately $580 million included GTS ($277 million), Software ($120 million) and Systems and Technology ($32 million). Noncurrent workforce-reduction liability of $469 million at year end per Note K. Affected headcount not disclosed.
2014-12-31divestiture_reductioncompleted38,000GlobalMultiple segments (industry standard server, customer care and other dispositions)MD&A
f5-10k / GLM-5.3-flash-HTML		Filer attributes the decline in total resources from 2013 to 2014 primarily to divestitures completed during the year, which removed approximately 38,000 resources; the wholly owned subsidiaries headcount row reflects roughly 35,000. Combined effect of the System x, customer care and other product-line dispositions detailed in separate records; per-transaction headcounts not disclosed. The announced Microelectronics sale had not closed in 2014 and is not included in this figure.
2014-12-31divestiture_reductionin_progress2014-01-232015GlobalSystems and Technology (System x, BladeCenter, Flex System blades/switches, x86 Flex systems, NeXtScale, iDataPlex); associated maintenance operations in Global Technology Servicesother
f5-10k / GLM-5.3-flash-HTML		Sale of the industry standard server portfolio to Lenovo at an adjusted purchase price of about $2.1 billion; initial closing October 1, 2014, most remaining countries closed December 31, 2014, with the remainder expected in early 2015. Net pre-tax gain of roughly $1.2 billion, of which $1.1 billion recognized in Q4 2014. Headcount impact not separately quantified; included in the combined divestiture-driven reduction.
2014-12-31divestiture_reductioncompleted2013-09-10GlobalGlobal Business Services — customer care business process outsourcing servicesother
f5-10k / GLM-5.3-flash-HTML		Worldwide customer care BPO business sold to SYNNEX for $501 million; initial closing January 31, 2014 with subsequent closings during 2014. Pre-tax gain of $202 million recorded in 2014. Headcount impact not separately quantified; included in the combined divestiture-driven reduction.
2014-12-31divestiture_reductionannounced2014-10-202015United States (East Fishkill, NY and Essex Junction, VT manufacturing operations); global commercial OEM businessSystems and Technology — Microelectronics (semiconductor manufacturing and commercial OEM business)discontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		Definitive agreement to sell the Microelectronics business to GLOBALFOUNDRIES, including a 10-year exclusive manufacturing sourcing agreement and transition services. Assets and liabilities held for sale at December 31, 2014; results reported as discontinued operations. Q3 2014 pre-tax charge of $4.7 billion (asset impairment $2.4 billion, $1.5 billion cash consideration payable over three years, other costs). Closing expected in 2015; headcount impact not quantified and not part of the 2014 resource reduction.
2014-12-31divestiture_reductionin_progress2012-04-172015GlobalRetail Store Solutions maintenance workforce (phased transfer to Toshiba TEC)other
f5-10k / GLM-5.3-flash-HTML		Phased transfer of the maintenance workforce to Toshiba TEC under the April 2012 divestiture agreement; fourth phase completed in Q4 2014, another wave closing scheduled for early 2015, and the final phase expected in the third quarter of 2015. Cumulative pre-tax gain of roughly $517 million, $511 million recognized through December 31, 2014. Headcount not quantified.
2014-12-31acquisition_additioncompletedGlobalSoftware (Aspera, Cloudant, Silverpop, Cognea, CrossIdeas); Global Technology Services (Lighthouse Security Group)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Six acquisitions completed during 2014 at an aggregate cost of $608 million, each for 100 percent of the target; resulting headcount additions are not disclosed.
2014-12-31divestiture_reductioncompleted38,0002014-12-31GlobalMultiple (industry standard server, customer care and other divested businesses)Item_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Filing states the 2013-to-2014 decrease in total resources was primarily due to 2014 divestitures, driving a reduction of approximately 38,000 resources; approximately 35,000 of that relates to the IBM/wholly owned subsidiaries category. No charge or per-segment breakdown disclosed.
2014-12-31restructuringcompleted2014-12-31GlobalCompany-wide (workforce rebalancing)USD 1,472 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2014 workforce rebalancing charges of $1,472 million, an increase of $440 million year to year; approximately $580 million recorded in Q4 2014. Employees affected not disclosed; company expects lower rebalancing charges in 2015.
2014-12-31divestiture_reductionin_progress2014-10-202015-12-31United States (New York and Vermont)Systems and Technology — Microelectronics businessUSD 4,726 (millions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement with GLOBALFOUNDRIES announced 2014-10-20; assets and liabilities classified as held for sale at 2014-12-31, expected to close in 2015. Pre-tax charge of $4.7 billion recorded; headcount associated with the business not disclosed.
2014-12-31divestiture_reductionin_progress2014-01-232015-03-31GlobalSystems and Technology — industry standard server (System x) businessdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Initial closing occurred 2014-10-01; subsequent closings in most other countries on 2014-12-31, with remaining countries expected to close in early 2015. Headcount transferred not disclosed; related pre-tax gain of approximately $1.5 billion.
2014-12-31divestiture_reductioncompleted2013-09-102014-12-31GlobalGlobal Business Services — customer care business process outsourcingdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Initial closing completed 2014-01-31 with subsequent closings during 2014; pre-tax gain of $202 million recorded in 2014. Headcount transferred not disclosed.
2014-12-31restructuringcompleted2014-12-31GlobalGlobalUSD 1,472 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $1.5 billion (specifically $1,472 million in SG&A) recorded in 2014, an increase of $0.4 billion year to year.
2014-12-31divestiture_reductioncompleted35,0002014-12-31GlobalSystems and Technology; Global ServicesItem_1_Business
f5-10k / Qwen3.6-27B-Q8_0		Reduction of approximately 35,000 resources due to divestitures of industry standard server, customer care, and Microelectronics businesses.
2014-09-30restructuringin_progressGlobal ServicesUSD 15 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $15 million in Q3 2014; full-year YTD charges were $894 million versus $1,015 million in prior year.
2014-09-30divestiture_reductionannounced2014-10-20United States (East Fishkill, NY; Essex Junction, VT)Systems and Technology — MicroelectronicsUSD 4,700 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Definitive agreement to divest Microelectronics business to GLOBALFOUNDRIES; pre-tax charge of $4.7 billion recorded in Q3 2014 including $2.4 billion asset impairment, $1.5 billion cash consideration and $0.8 billion other costs. Reported as discontinued operations.
2014-09-30divestiture_reductioncompleted2014-01-23Systems and Technology — Industry standard server (System x)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of industry standard server portfolio to Lenovo for $2.1 billion; initial closing occurred October 1, 2014. Business was approximately $4.6 billion of 2013 revenue and essentially breakeven on pre-tax income.
2014-09-30divestiture_reductioncompleted2013-09-10Global Technology Services — Customer care business process outsourcingother
f5-10q / GLM-5.3-flash-fp4-HTML		Final wave of closings to SYNNEX completed in Q3 2014; cumulative pre-tax gain of $212 million recorded through first nine months of 2014.
2014-09-30restructuringannouncedUSD 600 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Company expects to take a pre-tax workforce rebalancing charge of up to $600 million in Q4 2014 as part of simplification and productivity actions.
2014-09-30divestiture_reductionannounced2014-10-20United States (East Fishkill, NY and Essex Junction, VT)Systems and Technology — MicroelectronicsUSD 4,700 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to divest Microelectronics business to GLOBALFOUNDRIES announced Oct 20, 2014. Pre-tax charge of $4.7B recorded in Q3 2014 including $2.4B semiconductor asset impairment, $1.5B cash consideration, and $0.8B other costs. No employee count disclosed.
2014-09-30divestiture_reductioncompleted2014-01-23GlobalSystems and Technology — Industry Standard Server (System x)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of industry standard server business to Lenovo for $2.1B. Initial closing occurred Oct 1, 2014. Expected total pre-tax gain of ~$1.5B (~$1.0B net). No employee count disclosed.
2014-09-30divestiture_reductioncompleted2013-09-10GlobalGlobal Business Services — Customer Carebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of worldwide customer care BPO business to SYNNEX for $501M. Final wave of closings completed in Q3 2014. Pre-tax gain of $212M recorded through first nine months of 2014. No employee count disclosed.
2014-09-30restructuringin_progressGlobalMultipleUSD 894 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $894M for first nine months of 2014 ($15M in Q3 2014), down from $1,015M in prior year. No employee counts disclosed.
2014-09-30restructuringannounced2014-10-28GlobalMultipleUSD 600 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company expects to take a pre-tax workforce rebalancing charge of up to $600M in Q4 2014 as part of simplification and productivity acceleration plans. No employee count disclosed.
2014-09-30restructuringin_progressUSD 15 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the three months ended September 30, 2014.
2014-09-30restructuringin_progressUSD 894 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the nine months ended September 30, 2014.
2014-09-30restructuringin_progressUSD 28 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Current workforce restructuring liability balance as of September 30, 2014.
2014-09-30restructuringin_progressUSD 394 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Noncurrent workforce restructuring liability balance as of September 30, 2014.
2014-06-30restructuringin_progressUSD 11 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $11 million in Q2 2014 versus $1,011 million in Q2 2013; no employee counts disclosed.
2014-06-30restructuringin_progressUSD 883 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $883 million versus $1,030 million in the prior-year period; no employee counts disclosed.
2014-06-30divestiture_reductionin_progress2013-09-102014-12-31WorldwideGlobal Business Services / customer care business process outsourcingother
f5-10q / GLM-5.3-flash-fp4-HTML		SYNNEX acquiring worldwide customer care BPO business for $501 million; completed in phases with initial closing January 2014 and second closing April 2014; final closing expected in second half of 2014. Headcount removed not disclosed.
2014-06-30divestiture_reductionannounced2014-01-232014-12-31WorldwideSystems and Technology / industry standard x86 server portfolioother
f5-10q / GLM-5.3-flash-fp4-HTML		Lenovo to acquire x86 server portfolio for $2.3 billion; expected pre-tax gain approximately $1 billion; initial closing expected in second half of 2014. Headcount removed not disclosed.
2014-06-30divestiture_reductionin_progress2012-04-172015-03-31Retail Store Solutions maintenance businessother
f5-10q / GLM-5.3-flash-fp4-HTML		Second phase of maintenance workforce transfer to Toshiba TEC completed in Q2 2014; final phase expected in Q1 2015. Headcount not disclosed.
2014-06-30restructuringin_progressGlobalMultiple segmentsUSD 11 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $11M in Q2 2014 vs $1,011M in Q2 2013; no employee count disclosed
2014-06-30restructuringin_progressGlobalMultiple segmentsUSD 883 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Year-to-date workforce rebalancing charges of $883M for six months ended June 30, 2014; no employee count disclosed
2014-06-30divestiture_reductioncompleted2013-09-102014-12-31GlobalCustomer care business process outsourcingother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		SYNNEX customer care divestiture; initial closing Jan 2014, second closing Apr 2014, final closing expected H2 2014; no headcount disclosed
2014-06-30divestiture_reductionannounced2014-01-23GlobalSystems and Technology (x86 server business)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Lenovo x86 server divestiture for $2.3B; initial closing expected H2 2014; no headcount disclosed
2014-06-30acquisition_additioncompletedGlobalSoftwareUSD 571 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Four acquisitions completed in H1 2014 (Aspera, Cloudant, Silverpop, Cognea) totaling $571M; no headcount added disclosed
2014-06-30restructuringin_progressGlobalVariousUSD 11 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $11 million recorded in Q2 2014. No employee count disclosed.
2014-06-30restructuringin_progressGlobalVariousUSD 883 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $883 million recorded in the first six months of 2014. No employee count disclosed.
2014-06-30divestiture_reductioncompleted2013-09-102014-06-30GlobalGlobal Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed second closing of customer care business divestiture to SYNNEX in April 2014. Final closing expected in H2 2014. Employee count not disclosed.
2014-06-30divestiture_reductionin_progress2012-04-172015-03-31GlobalGlobal Technology Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed second phase of maintenance workforce transfer to Toshiba TEC in Q2 2014. Subsequent wave closings scheduled through Q1 2015. Employee count not disclosed.
2014-06-30acquisition_additioncompletedGlobalSoftwareUSD 571 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed four acquisitions (Aspera, Cloudant, Silverpop, Cognea) in H1 2014 for aggregate cost of $571 million. Employee count not disclosed.
2014-03-31restructuringcompletedCompany-wideUSD 873 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Substantial workforce rebalancing charge taken in Q1 2014; increase of $853 million versus Q1 2013. No employee count disclosed.
2014-03-31divestiture_reductionin_progress2013-09-102014-06-30WorldwideGlobal Technology Services — customer care business process outsourcingother
f5-10q / GLM-5.3-flash-fp4-HTML		SYNNEX acquiring customer care BPO business for $501 million; initial closing completed January 31, 2014; subsequent closings expected in Q2 2014. Headcount not disclosed.
2014-03-31divestiture_reductionin_progress2012-04-172015-03-31WorldwideRetail Store Solutions — maintenance businessUSD 34 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		First phase of maintenance workforce transfer to Toshiba TEC completed in Q1 2014, generating an additional pre-tax gain of $34 million; final phase expected Q1 2015. Headcount not disclosed.
2014-03-31divestiture_reductionannounced2014-01-232014-12-31WorldwideSystems and Technology (System x) / Global Technology Services (maintenance)other
f5-10q / GLM-5.3-flash-fp4-HTML		Lenovo to acquire x86 server portfolio for $2.3 billion; expected pre-tax gain approximately $1 billion; initial closing expected in second half of 2014. Headcount not disclosed.
2014-03-31acquisition_additioncompletedSoftwareUSD 286 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisitions of Aspera and Cloudant completed in Q1 2014 for aggregate $286 million; headcount added not disclosed.
2014-03-31restructuringin_progressGlobalAll segmentsUSD 873 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge of $873M in Q1 2014, up $853M YoY; no employee count or completion date disclosed. Company expects payback within the current year.
2014-03-31divestiture_reductionin_progress2013-09-102014-06-30GlobalGlobal Technology Services — customer care BPOother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		SYNNEX acquisition of customer care business; initial closing completed 2014-01-31, remaining closings expected Q2 2014. No headcount disclosed.
2014-03-31divestiture_reductionannounced2014-01-23GlobalSystems and Technology — x86 server businessother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell x86 server portfolio to Lenovo for $2.3B; initial closing expected H2 2014. No headcount disclosed.
2014-03-31divestiture_reductionin_progress2012-04-172015-03-31GlobalRetail Store Solutionsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to Toshiba TEC; first phase of maintenance workforce transfer completed in Q1 2014. No headcount disclosed.
2014-03-31acquisition_additioncompletedUnited StatesSoftwareUSD 286 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two acquisitions completed in Q1 2014 (Aspera and Cloudant) for aggregate $286M purchase price; no headcount added disclosed.
2014-03-31restructuringin_progress2014-03-31GlobalGlobalUSD 873 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Company took a substantial workforce rebalancing charge to align resources and skills to the demand profile. Employee count not disclosed.
2014-03-31divestiture_reductioncompleted2014-01-31GlobalGlobal Technology ServicesMD&A
f5-10q / Qwen3.6-27B-Q8_0		Initial closing of customer care business process outsourcing services divestiture completed. Employee count not disclosed.
2014-03-31divestiture_reductionin_progress2014-03-312015-03-31GlobalSystems and TechnologyMD&A
f5-10q / Qwen3.6-27B-Q8_0		First phase of transfer of maintenance workforce to Toshiba TEC completed. Final phase expected in Q1 2015. Employee count not disclosed.
2013-12-31restructuringcompleted2013USD 1,064 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Full-year 2013 workforce rebalancing charges of $1,064 million, up 32.4 percent from $803 million in 2012; the increase was attributed to actions taken in the second quarter of 2013. Per the accounting policies note, these are accruals for contractually obligated payments to terminated employees. Cash payments for workforce rebalancing were $332 million higher year to year. No affected-employee count is disclosed.
2013-12-31restructuringannounced2014-012014MD&A
f5-10k / GLM-5.3-flash-HTML		Disclosed in January 2014, after fiscal year-end: the majority of 2014 workforce rebalancing actions are expected in the first quarter of 2014, with charges expected to be approximately flat year to year, and first-quarter 2014 EPS expected to reflect the rebalancing charges. No affected-employee count is disclosed.
2013-12-31divestiture_reductionin_progress2013-09-102014WorldwideGlobal Technology Services — customer care business process outsourcing servicesdiscontinued_operations_footnote
f5-10k / GLM-5.3-flash-HTML		SYNNEX agreed to acquire the worldwide customer care BPO business for $505 million; IBM expects a total pre-tax gain of $150-175 million recognized across phased closings. Initial closing completed January 31, 2014, with subsequent closings expected in the second quarter of 2014. No employee count disclosed; the divested unit generated about $1.3 billion of 2013 revenue and roughly $0.1 billion of pre-tax income.
2013-12-31divestiture_reductionannounced2014-01-232014WorldwideSystems and Technology (x86 server portfolio); related maintenance operations in Global Technology Servicessubsequent_events
f5-10k / GLM-5.3-flash-HTML		Lenovo agreed to acquire the x86 server portfolio for $2.3 billion (about $2 billion cash plus Lenovo stock representing under 5 percent equity); IBM expects a pre-tax gain of approximately $1 billion. Initial closing expected in the second half of 2014. No employee count disclosed; the divested business generated about $4.6 billion of 2013 revenue and was essentially breakeven pre-tax.
2013-12-31restructuringcompleted2013-04-012013-12-31GlobalMultiple segmentsUSD 1,064 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $1,064 million in 2013 versus $803 million in 2012, driven by actions taken in the second quarter of 2013; headcount affected not disclosed. Company expected the majority of 2014 workforce rebalancing actions in Q1 2014.
2013-12-31acquisition_additioncompleted2013-07-032013-12-31GlobalGlobal Technology Services; Software; Systems and TechnologyUSD 3,219 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ten acquisitions completed in 2013 at aggregate cost of $3,219 million, including SoftLayer ($1,977 million); headcount added not disclosed. Charge value represents purchase price, not a severance charge.
2013-12-31divestiture_reductionin_progress2013-09-102014-06-30GlobalGlobal Technology Services — customer care business process outsourcingUSD 505 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of worldwide customer care BPO business to SYNNEX for $505 million; initial closing completed 2014-01-31, subsequent closings expected in Q2 2014. Divested business had $1.3 billion of 2013 revenue and approximately $0.1 billion pre-tax income; headcount not disclosed.
2013-12-31divestiture_reductionannounced2014-01-232014-12-31GlobalSystems and Technology (x86 servers) and Global Technology Services (maintenance)USD 2,300 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement for Lenovo to acquire IBM's x86 server portfolio for $2.3 billion, announced after fiscal year-end; initial closing expected in second half of 2014. Combined business delivered approximately $4.6 billion of 2013 revenue and was essentially breakeven pre-tax; headcount not disclosed. Charge value represents transaction consideration, not a severance charge.
2013-12-31restructuringcompleted2013-06-30GlobalGlobalUSD 1,064 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for 2013 were $1,064 million. Actions taken in the second quarter of 2013.
2013-12-31divestiture_reductioncompleted2013-09-102014-06-30GlobalGlobal Technology Servicesbusiness_combinations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of worldwide customer care business process outsourcing services to SYNNEX. Initial closing completed Jan 31, 2014; subsequent closings expected Q2 2014.
2013-09-30restructuringin_progressUSD 1,048 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $1,048 million for the first nine months of 2013, including a $1.0 billion charge taken in the second quarter of 2013; Q3 2013 charge was $18 million versus $408 million in Q3 2012. No employee counts disclosed.
2013-09-30divestiture_reductionannounced2013-09-102014-12-31WorldwideGlobal Technology Services — customer care business process outsourcing servicesbusiness_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		SYNNEX to acquire IBM's worldwide customer care BPO services business for $505 million; transaction to be completed in phases with initial closing expected within several months and subsequent closings by end of 2014. Expected pre-tax gain of $125-$175 million. No headcount disclosed.
2013-09-30restructuringin_progressGlobalCompany-wideUSD 1,048 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $1,048M for nine months 2013 (vs $789M prior year); $18M in Q3 2013. No employee count disclosed. Q2 2013 charge of $1.0B referenced separately in guidance.
2013-09-30divestiture_reductionannounced2013-09-102014-12-31GlobalGlobal Technology Services — customer care BPOother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement for SYNNEX to acquire IBM's worldwide customer care BPO business for $505M; expected pre-tax gain $125–175M. Divested business had $1.3B revenue in 2012. No headcount disclosed.
2013-09-30acquisition_additioncompleted2013-07-032013-07-03United StatesGlobal Technology Services / Software — cloud services divisionUSD 1,977 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		SoftLayer Technologies acquired for $1,977M cash; goodwill $1,284M. No headcount added disclosed.
2013-09-30acquisition_additioncompletedGlobalSoftware / Systems and TechnologyUSD 757 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six other acquisitions in 9M 2013 (StoredIQ, Star Analytics, UrbanCode, Trusteer, Daeja, CSL International) totaling $757M purchase price. No headcount added disclosed.
2013-09-30restructuringin_progress2013-04-01GlobalGlobal ServicesUSD 1,048 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the first nine months of 2013 were $1,048 million. The filing does not disclose the specific number of employees affected by this action.
2013-09-30restructuringin_progress2013-04-01GlobalGlobal ServicesUSD 18 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges for the three months ended September 30, 2013 were $18 million. The filing does not disclose the specific number of employees affected.
2013-09-30divestiture_reductionannounced2013-09-102014-12-31WorldwideGlobal Technology Servicessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced agreement to sell worldwide customer care business process outsourcing services business to SYNNEX. Transaction expected to be completed in phases by end of 2014. Employee count not disclosed.
2013-06-30restructuringcompleted2013-04-01Company-wide (workforce rebalancing)USD 1,011 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Company took most of its 2013 workforce rebalancing actions in Q2 2013, resulting in a pre-tax charge of $1,011 million versus $155 million in Q2 2012; no employee count disclosed. Charge recorded in SG&A.
2013-06-30restructuringin_progress2013-04-01GlobalMultiple segments (GTS, GBS, Software, Systems and Technology)USD 1,011 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge of $1,011M in Q2 2013 (vs $155M in Q2 2012); most of the year's actions taken in Q2. Segment splits disclosed: GTS $352M, GBS $233M, Software $219M, Systems and Technology $203M, Global Financing $2M. Employee counts not disclosed.
2013-06-30acquisition_additioncompletedUnited StatesSoftwareUSD 101 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three Software acquisitions completed in H1 2013 (StoredIQ, Star Analytics, UrbanCode) at aggregate cost of $101M; headcount added not disclosed.
2013-06-30acquisition_additioncompleted2013-07-082013-07-08United StatesGlobal Technology Services / CloudUSD 2,000 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		SoftLayer Technologies acquisition completed July 8, 2013 for approximately $2.0 billion; purchase price accounting not yet complete at filing date. Headcount added not disclosed.
2013-06-30divestiture_reductioncompletedSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2013 divestiture of Showcase Reporting product set to Help/Systems; described as not material. Headcount removed not disclosed.
2013-06-30restructuringcompleted2013-04-012013-06-30GlobalGlobalUSD 1,011 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Company indicated in April 2013 that it expected to take most workforce rebalancing actions for the year in the second quarter. Actions resulted in a charge to pre-tax income of $1,011 million in Q2 2013. Employee count not disclosed.
2013-06-30acquisition_additioncompleted2013-06-302013-06-30GlobalSoftwareUSD 101 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisitions of StoredIQ, Star Analytics, and UrbanCode at an aggregate cost of $101 million. Headcount added not disclosed.
2013-06-30acquisition_additioncompleted2013-07-082013-07-08United StatesSoftwareUSD 2,000 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisition of SoftLayer Technologies, Inc. on July 8, 2013, for approximately $2.0 billion. Headcount added not disclosed.
2013-03-31restructuringannounced2013-04-18Global; majority of charge outside the U.S.USD 1,000 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Company announced it expects to take most of its 2013 workforce rebalancing actions in the second quarter of 2013, rather than distributing them across the year as in 2012; expected pre-tax charge of approximately $1 billion.
2013-03-31restructuringin_progressPrimarily outside the United StatesEnterprise-wide workforce rebalancingUSD 20 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2013 workforce rebalancing charges recorded in SG&A; no employee count or completion date disclosed for the quarter's actions.
2013-03-31restructuringannounced2013-04-182013-06-30Majority outside the United StatesEnterprise-wide workforce rebalancingUSD 1,000 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company announced most 2013 workforce rebalancing actions will occur in Q2 2013, with an expected pre-tax charge of approximately $1 billion; no headcount affected disclosed.
2013-03-31acquisition_additioncompletedUnited StatesSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two Software acquisitions completed in Q1 2013 (StoredIQ Inc. and Star Analytics, Inc.) for an aggregate $51 million purchase price; headcount added not disclosed.
2013-03-31divestiture_reductioncompletedSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Showcase Reporting product set divested to Help/Systems, LLC in Q1 2013; described as not material to the financial statements, headcount not disclosed.
2013-03-31restructuringannounced2013-04-182013-06-30GlobalGlobalUSD 1,000 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Company announced workforce rebalancing actions expected to result in a pre-tax charge of approximately $1 billion in Q2 2013, majority incurred outside the U.S.
2013-03-31acquisition_additioncompleted2013-03-312013-03-31GlobalSoftwareUSD 51 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisitions of StoredIQ Inc. and Star Analytics, Inc. in Q1 2013 for aggregate cost of $51 million. Headcount not disclosed.
2012-12-31reduction_in_forcecompleted2012Primarily non-U.S. operationsUSD 803 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Charges IBM labels 'workforce rebalancing' totaled $803 million in 2012 (2011 comparative: $440 million), driven by actions primarily in non-U.S. operations during the third quarter of 2012; employee headcount affected not disclosed. Cash used for rebalancing payments increased $236 million year over year. Q3 2012 segment-level charges disclosed: GTS $151M, GBS $113M, Software $94M, Systems and Technology $46M.
2012-12-31acquisition_additioncompleted2012Software (9 acquisitions, including Kenexa); Systems and Technology (2 acquisitions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Eleven acquisitions completed in 2012 at an aggregate cost of $3,964 million, including Kenexa ($1,351 million, closed December 3, 2012). Employee headcount added through these transactions is not disclosed.
2012-12-31divestiture_reductionin_progress2012-04-17Systems and Technology — Retail Store Solutionsbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Sale of the Retail Store Solutions business to Toshiba TEC for $850 million. First three phases closed through year-end 2012, generating a $446 million net pre-tax gain; remaining phases expected to close beginning in the first quarter of 2013. Headcount of the divested business not disclosed.
2012-12-31restructuringin_progressPrimarily non-U.S. operationsCompany-wide; charges reported within GTS, GBS, Software and Systems and TechnologyUSD 803 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2012 workforce rebalancing charges of $803 million, up 82.5% from $440 million in 2011; actions taken primarily in the third quarter of 2012 and focused on non-U.S. operations. Segment-level charges disclosed for Q3 2012: GTS $151M, GBS $113M, Software $94M, Systems and Technology $46M (2011 comparatives $5M, $5M, $6M and $3M respectively). Employees affected not disclosed.
2012-12-31acquisition_additioncompletedGlobalSoftware (9 acquisitions); Systems and Technology (2 acquisitions)USD 3,964 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		11 acquisitions completed in 2012 at an aggregate cost of $3,964 million, including Kenexa ($1,351M). Headcount added through these acquisitions is not disclosed.
2012-12-31divestiture_reductionin_progress2012-04-17GlobalSystems and Technology — Retail Store Solutionsother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Retail Store Solutions business to Toshiba TEC; first three phases completed through 2012-12-31 with net proceeds of $546M and a net pre-tax gain of $446M, remaining closings expected in future periods. Headcount removed not disclosed.
2012-12-31acquisition_additionannounced2013-02-012013-03-31United StatesSoftware — business analyticssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire the software portfolio of Star Analytics Inc.; expected to close in Q1 2013. Headcount not disclosed.
2012-12-31acquisition_additionannounced2013-02-072013-02-07United StatesSoftware — big datasubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of StoredIQ Inc. completed 2013-02-07, after fiscal year-end; initial purchase accounting not complete at issuance. Headcount not disclosed.
2012-12-31restructuringcompleted2012-09-30GlobalGlobalUSD 803 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges primarily focused on non-U.S. operations in the third quarter of 2012.
2012-09-30restructuringin_progressPrimarily non-U.S. operationsUSD 408 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Q3 2012 workforce rebalancing charges of $408 million vs $22 million in Q3 2011; actions primarily focused on non-U.S. operations. No employee count disclosed.
2012-09-30restructuringin_progressUSD 789 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date workforce rebalancing charges of $789 million vs $423 million in the first nine months of 2011. No employee count disclosed.
2012-09-30othercompleted2012-10-12United KingdomIBM UK defined benefit pension plansUSD 162 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		High Court in London ruled on October 12, 2012 that IBM UK's C Plan trust deeds should be modified to allow certain current employees to retire at age 60 without actuarial reduction; IBM recorded an additional pre-tax retirement-related obligation of $162 million in Q3 2012 in SG&A expense. IBM UK is considering rights of appeal.
2012-09-30divestiture_reductionin_progress2013-12-31Retail Stores Solutions (Systems and Technology segment)USD 447 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		First two phases of sale of Retail Stores Solutions business to Toshiba Tec completed in Q3 2012; net pre-tax gain of $447 million recognized. Next phase expected to close in Q4 2012 with subsequent closings in 2013; total expected pre-tax gain approximately $500 million. Headcount transferred not disclosed.
2012-09-30acquisition_additionannounced2012-08-272012-12-31United StatesSoftware segmentbusiness_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Definitive agreement to acquire Kenexa Corporation, a recruiting and talent management solutions provider; expected to close in Q4 2012. Headcount to be added not disclosed.
2012-09-30restructuringin_progressPrimarily non-U.S. operationsConsolidated (segment charges disclosed: GTS, GBS, Software, Systems and Technology)USD 408 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce rebalancing actions; Q3 2012 charge $408M vs $22M prior-year quarter; nine-month 2012 charge $789M. No employee counts disclosed. Note 11 roll-forward shows current-period payments of $29M and other adjustments of $27M but no headcount.
2012-09-30acquisition_additioncompletedGlobalSoftware (8 acquisitions); Systems and Technology (2 acquisitions)USD 2,613 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ten acquisitions completed in the nine months ended 2012-09-30 (Green Hat, Emptoris, Worklight, DemandTec, Varicent, Vivisimo, Tealeaf, Butterfly, Platform Computing, Texas Memory Systems); value shown is aggregate purchase price, not a workforce charge. No acquired headcount disclosed. Kenexa acquisition announced 2012-08-27, expected to close in Q4 2012.
2012-09-30divestiture_reductioncompletedGlobalSystems and Technology — Retail Stores SolutionsUSD 447 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First two phases of the Retail Stores Solutions sale to Toshiba Tec completed in Q3 2012; value shown is the net pre-tax gain recognized, not a workforce charge. No headcount removed disclosed. Next phase expected to close in Q4 2012.
2012-09-30restructuringin_progressGlobalGlobal Services, Software, Systems and TechnologyUSD 408 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $408 million recorded in Q3 2012. Specific employee counts not disclosed.
2012-09-30restructuringin_progressGlobalGlobal Services, Software, Systems and TechnologyUSD 789 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $789 million recorded in the first nine months of 2012. Specific employee counts not disclosed.
2012-09-30divestiture_reductioncompletedGlobalSystems and TechnologyMD&A
f5-10q / Qwen3.6-27B-Q8_0		Completed first two phases of sale of Retail Stores Solutions business to Toshiba Tec. Headcount impact not quantified.
2012-06-30restructuringin_progressUSD 381 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $381 million for the six months ended June 30, 2012 (vs. $400 million prior year); $155 million in the second quarter. Company stated second-half 2012 charges expected slightly greater than first half, focused on non-U.S. operations. No employee counts disclosed.
2012-06-30restructuringin_progressGlobalEnterprise-wideUSD 381 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce rebalancing: charges of $155M in Q2 2012 and $381M for six months ended 2012-06-30 (vs. $177M and $400M prior year). No employee counts, announcement date, or completion date disclosed. MD&A states H2 2012 charges expected slightly above H1 and focused on non-U.S. operations.
2012-06-30divestiture_reductionannounced2012-04-172012-12-31Systems and Technology — Retail Store Solutionsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of Retail Store Solutions business to Toshiba Tec for $850M (~$800M cash); phased closings expected from Q3 2012 through year-end 2012. Expected total pre-tax gain of $450M-$550M (a gain, not a charge). No headcount associated with the divestiture disclosed.
2012-06-30acquisition_additioncompletedSoftware (7 acquisitions); Systems and Technology (1 acquisition)USD 2,205 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Eight acquisitions completed in six months ended 2012-06-30 for aggregate purchase price of $2,205M (Green Hat, Emptoris, Worklight, DemandTec, Varicent, Vivisimo, Tealeaf, Platform Computing). Value shown is purchase price, not a workforce charge. No acquired headcount disclosed; goodwill of $1,596M includes assembled workforce value.
2012-06-30restructuringin_progressGlobalGlobal ServicesUSD 155 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $155 million reported in Q2 2012 SG&A. Part of ongoing actions associated with Global Services, primarily in Europe, and other historical restructuring programs.
2012-06-30restructuringin_progressGlobalGlobal ServicesUSD 381 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $381 million reported in YTD 2012 SG&A. Includes Q2 charges and prior quarter activity.
2012-03-31restructuringin_progressUSD 226 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $226 million in Q1 2012 vs $223 million in Q1 2011; company expects higher workforce rebalancing charges in 2012 than 2011, potentially above 2010 levels, offset within net income. No employee counts disclosed.
2012-03-31restructuringin_progressGlobalCompany-wideUSD 226 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce rebalancing program; no employee count disclosed. Company expects higher rebalancing charges in 2012 than 2011, potentially exceeding 2010, offset within net income.
2012-03-31acquisition_additioncompletedGlobalSoftware; Systems and Technologybusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Five acquisitions completed in Q1 2012 (Green Hat, Emptoris, Worklight, DemandTec, Platform Computing) for aggregate purchase price of $1,441 million; headcount added not disclosed.
2012-03-31divestiture_reductionannounced2012-04-17GlobalSystems and Technology — Retail Store Solutionssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell Retail Store Solutions to Toshiba TEC for $850 million; expected pre-tax gain of $450-550 million. Closing expected in phases from late Q2/early Q3 2012 through year-end; headcount impact not disclosed.
2012-03-31restructuringin_progressGlobalGlobal ServicesUSD 226 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $226 million recorded in Q1 2012. MD&A notes expectation of higher workforce rebalancing charges in 2012 compared to 2011.
2012-03-31restructuringin_progressGlobalVariousUSD 36 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Liability balance for special actions taken in prior years (2005, 2002, 1999, pre-1994). Q1 2012 payments were $10 million; ending liability was $36 million current and $354 million noncurrent.
2011-12-31reduction_in_forcecompletedGlobalAll segmentsUSD 440 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Ongoing workforce rebalancing actions during 2011; no employee counts disclosed. Charges of $440 million decreased $201 million from $641 million in 2010. First-quarter 2011 charges per segment normalization footnotes: GTS $116M, GBS $45M, Software $39M, Systems and Technology $19M, Global Financing $2M. Noncurrent contractually obligated future payments for workforce reductions were $366 million at December 31, 2011 (Note K). Management stated it expects higher rebalancing charges in 2012, similar to 2010 levels.
2011-12-31acquisition_additioncompletedSoftware (TRIRIGA also integrated into Global Business Services)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Five privately held acquisitions completed in 2011 at aggregate cost of $1,849 million: TRIRIGA (Q2) and i2, Algorithmics, Q1 Labs, and Curam Software (Q4). Headcount added through these acquisitions was not disclosed.
2011-12-31divestiture_reductioncompletedSoftware (iCluster business); IBM Japan subsidiariesbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Three divestitures completed in 2011: the iCluster business sold to Rocket Software in Q4 and two divestitures of IBM Japan subsidiaries in Q2. Filer stated the impacts were not material to consolidated results; headcount impact not disclosed.
2011-12-31acquisition_additioncompletedSoftwaresubsequent_events
f5-10k / GLM-5.3-flash-HTML		Five acquisitions completed between January 9 and February 15, 2012 (Platform Computing, Green Hat, Emptoris, Worklight, DemandTec), disclosed as post-balance-sheet events in the fiscal 2011 filing. Headcount not disclosed.
2011-12-31restructuringin_progress2011-01-01GlobalAll reportable segmentsUSD 440 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $440M incurred in the first quarter of 2011 across every segment (2010: $641M). Segment charges disclosed: Global Technology Services $116M, Global Business Services $45M, Software $39M, Systems and Technology $19M; remainder not allocated to segments. Employees affected and completion timing not disclosed. Company expects a higher level of rebalancing charges in 2012.
2011-12-31acquisition_additioncompletedGlobalSoftware; Global Business ServicesUSD 1,849 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Five privately held companies acquired during 2011 for an aggregate $1,849M: TRIRIGA (Q2), i2, Algorithmics, Q1 Labs and Curam Software (Q4). Headcount added through these acquisitions is not disclosed.
2011-12-31divestiture_reductioncompletedNot disclosedSoftwareother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Fourth-quarter 2011 divestiture of the iCluster business to Rocket Software; described as not material to the consolidated financial statements. Headcount removed not disclosed.
2011-12-31divestiture_reductioncompletedJapanNot disclosedother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Two divestitures of IBM Japan subsidiaries completed in the second quarter of 2011; impact described as not material. Headcount removed not disclosed.
2011-12-31acquisition_additioncompleted2012-01-092012-02-15GlobalSoftwaresubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Five acquisitions completed after fiscal year-end and before filing: Platform Computing (2012-01-09), Green Hat (2012-01-11), Emptoris (2012-02-01), Worklight (2012-02-10) and DemandTec (2012-02-15). Purchase accounting incomplete at issuance; headcount added not disclosed.
2011-12-31restructuringcompleted2011-01-012011-12-31GlobalGlobalUSD 440 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce rebalancing charges incurred in the first quarter of 2011.
2011-09-30restructuringin_progressWorldwideAll segmentsUSD 423 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $423 million for the nine months ended September 30, 2011 (vs. $601 million in prior-year period); $22 million in the third quarter. Charges were incurred in every segment in Q1 2011. No employee counts disclosed.
2011-09-30restructuringin_progressGlobalAll segments (workforce rebalancing)USD 423 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing liability roll-forward for nine months ended 2011-09-30: current workforce liability $14M (from $45M at 2011-01-01, payments $36M, adjustments $4M); noncurrent workforce liability $409M (from $395M, adjustments $14M). MD&A reports $423M of workforce rebalancing charges in SG&A for the nine months. No employee counts, announcement dates, or completion dates disclosed.
2011-09-30acquisition_additioncompleted2011-04-30United StatesSoftware; Global Business Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		April 2011 acquisition of 100% of TRIRIGA, Inc. (facility and real estate management software); to be integrated into Software and Global Business Services segments. No headcount added disclosed; filing states the acquisition was not material to the consolidated financial statements.
2011-09-30acquisition_additioncompleted2011-10-21CanadaSoftware (business analytics)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Completed acquisition of Algorithmics Inc., a risk analytics firm in Toronto; purchase accounting not complete at filing date. No headcount disclosed.
2011-09-30acquisition_additioncompleted2011-10-05United Kingdom; United StatesSoftware (big data analytics)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Completed acquisition of i2 (Cambridge, UK; US HQ McLean, VA); purchase accounting not complete at filing date. No headcount disclosed.
2011-09-30acquisition_additionannounced2011-10-042011-12-31United StatesSoftware (security intelligence)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement announced 2011-10-04 to acquire Q1 Labs (Waltham, MA); expected to close in Q4 2011. No headcount disclosed.
2011-09-30acquisition_additionannounced2011-10-112011-12-31CanadaSoftware (cluster and grid management)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement announced 2011-10-11 to acquire Platform Computing (Toronto); expected to close in Q4 2011. No headcount disclosed.
2011-09-30divestiture_reductioncompletedJapanIBM Japan subsidiariesother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two divestitures of IBM Japan subsidiaries completed in Q2 2011; filing states impact was not material. No headcount removed disclosed.
2011-09-30restructuringin_progressGlobalGlobal Services, Systems and Technology, Software, Global Business ServicesUSD 22 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges recorded in Q3 2011. Employee count not disclosed.
2011-09-30restructuringin_progressGlobalGlobal Services, Systems and Technology, Software, Global Business ServicesUSD 423 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges recorded YTD 2011. Employee count not disclosed.
2011-09-30acquisition_additioncompleted2011-04-01GlobalSoftware, Global Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired 100% of TRIRIGA, Inc. in April 2011. Headcount not disclosed.
2011-09-30acquisition_additioncompleted2011-10-21CanadaSoftwaresubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisition of Algorithmics, Inc. on Oct 21, 2011. Headcount not disclosed.
2011-09-30acquisition_additioncompleted2011-10-05United Kingdom, United StatesSoftwaresubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisition of i2 on Oct 5, 2011. Headcount not disclosed.
2011-09-30acquisition_additionannounced2011-10-042011-12-31United StatesSoftwaresubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Agreement to acquire Q1 Labs announced Oct 4, 2011. Expected to close in Q4 2011. Headcount not disclosed.
2011-09-30acquisition_additionannounced2011-10-112011-12-31CanadaSoftwaresubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Agreement to acquire Platform Computing announced Oct 11, 2011. Expected to close in Q4 2011. Headcount not disclosed.
2011-06-30restructuringin_progressPrimarily EuropeCompany-wide (workforce rebalancing)USD 400 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $400 million for the first six months of 2011, of which $177 million was recorded in the second quarter (primarily in Europe); prior-year six-month charges were $576 million. No employee counts disclosed.
2011-06-30restructuringin_progressGlobal; charges in Q2 primarily EuropeAll segments (workforce rebalancing)USD 177 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q2 2011 workforce rebalancing charges of $177M (vs $17M in Q2 2010); H1 2011 charges $400M. No employee counts disclosed. Restructuring liability roll-forward (Note 13) shows current $31M and noncurrent $441M at June 30, 2011.
2011-06-30acquisition_additioncompleted2011-04-01United StatesSoftware; Global Business Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		April 2011 acquisition of 100% of TRIRIGA, Inc.; headcount added not disclosed.
2011-06-30divestiture_reductioncompletedJapanIBM Japan subsidiariesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two divestitures completed in Q2 2011; described as not material, headcount not disclosed.
2011-06-30restructuringin_progressGlobalGlobal Services, Software, Systems and TechnologyUSD 177 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges recorded in Q2 2011. Employee count not disclosed.
2011-06-30restructuringin_progressGlobalGlobal Services, Software, Systems and TechnologyUSD 400 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges recorded in YTD 2011. Employee count not disclosed.
2011-06-30acquisition_additioncompleted2011-04-01Software, Global Business Servicesbusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired 100% of TRIRIGA, Inc. in April 2011. Headcount added not disclosed.
2011-03-31restructuringcompletedPrimarily EuropeAll segmentsUSD 222 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter 2011 workforce rebalancing charges of $222 million, primarily in Europe; no employee count disclosed. Prior-year Q1 2010 charges of $558 million were primarily in Europe and Asia Pacific.
2011-03-31restructuringin_progressPrimarily EuropeAll segmentsUSD 222 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $222M recorded in Q1 2011 (vs $558M in Q1 2010); charges incurred in every segment. No employee-affected count disclosed. Restructuring liability roll-forward shows current workforce liability of $36M and noncurrent of $422M at 3/31/11.
2011-03-31othercompleted2011-03-11JapanJapan operationsMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Magnitude 9.0 earthquake and tsunami; immaterial charge recorded in Q1 2011. All employees confirmed safe. No headcount impact disclosed; rolling blackouts affected certain locations.
2011-03-31restructuringin_progressGlobalVarious segments (Global Services, Systems and Technology, Global Financing)USD 222 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $222 million recorded in Q1 2011. Specific employee counts not disclosed. Charges incurred in every segment.
2011-03-31restructuringin_progressGlobalVariousUSD 30 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Charge-offs of $30 million related to workforce restructuring liabilities during the quarter. No employee count provided.
2010-12-31restructuringcompleted2010Majority of 2010 spending in Europe and Asia Pacific; charges incurred in every segmentAll segments — disclosed 2010 rebalancing charges: Global Technology Services $273M, Global Business Services $128M, Software $98M, Systems and Technology $57M, Global Financing $2MUSD 641 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Workforce rebalancing charges recorded primarily in Q1 2010; the SG&A 'Workforce reductions' line rose $167M year-over-year to $641M. Note M shows a year-end liability of about $440M for terminated employees receiving supplemental annual payments ($45M current, $395M noncurrent). Employee counts affected were not disclosed.
2010-12-31restructuringannounced2011-01Europe (predominantly)MD&A
f5-10k / GLM-5.3-flash-HTML		Disclosed January 2011 for actions expected in Q1 2011: workforce rebalancing actions predominantly in Europe expected to primarily offset a pre-tax gain of approximately $175M from an asset sale largely completed in February 2011; company expects total 2011 rebalancing charges to decline versus 2010. Headcount not quantified.
2010-12-31acquisition_additioncompleted2010Software (largest share); also Global Technology Services, Global Business Services, and Systems and Technologybusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		17 acquisitions completed in 2010 at an aggregate cost of $6,538M; largest were Netezza ($1,847M cash, completed 2010-11-10) and Sterling Commerce ($1,415M cash, completed 2010-08-27). Headcount added through acquisitions was not disclosed, so employees_affected_count is null.
2010-12-31divestiture_reductioncompleted2010-03-31Software (product lifecycle management operations)other
f5-10k / GLM-5.3-flash-HTML		Sale of PLM sales and support activities, including customer contracts and related assets, to Dassault Systèmes completed 2010-03-31; net proceeds of $459M and a net gain of $591M recorded in Q1 2010. Headcount transferred with the divested operations was not disclosed.
2010-12-31restructuringcompleted2010-032010-03-31Europe and Asia PacificGlobal Technology ServicesUSD 273 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge recorded in Q1 2010; no employee count disclosed. Company-wide 2010 workforce reductions expense in SG&A was $641 million.
2010-12-31restructuringcompleted2010-032010-03-31Europe and Asia PacificGlobal Business ServicesUSD 128 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge recorded in Q1 2010; no employee count disclosed.
2010-12-31restructuringcompleted2010-032010-03-31Europe and Asia PacificSoftwareUSD 98 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge recorded in Q1 2010; no employee count disclosed.
2010-12-31restructuringcompleted2010-032010-03-31Europe and Asia PacificSystems and TechnologyUSD 57 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge recorded in Q1 2010; no employee count disclosed.
2010-12-31restructuringcompleted2010-032010-03-31Europe and Asia PacificGlobal FinancingUSD 2 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charge recorded in Q1 2010; no employee count disclosed.
2010-12-31acquisition_additioncompleted20102010-12-31GlobalPrimarily Software; also GTS, GBS and Systems and TechnologyUSD 6,538 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		17 acquisitions completed in 2010 at aggregate cost of $6,538 million (largest: Netezza $1,847M, Sterling Commerce $1,415M). Value shown is purchase price, not a workforce charge; no acquired headcount disclosed.
2010-12-31divestiture_reductioncompleted2010-03-312010-03-31GlobalSoftware (Product Lifecycle Management operations)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of PLM sales and support activities to Dassault Systemes completed 2010-03-31; net proceeds $459 million, net gain $591 million. No headcount transferred disclosed.
2010-12-31restructuringannounced2011-012011-03-31EuropeNot specifiedsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Post-year-end disclosure in MD&A: Q1 2011 workforce rebalancing actions, predominantly in Europe, expected to largely offset an asset-sale gain; company expected total 2011 rebalancing charges to decline versus 2010. No employee count or charge amount disclosed.
2010-12-31restructuringcompleted2010-01-012010-03-31GlobalGlobalUSD 641 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions expense recorded in first quarter 2010; majority of spending in Europe and Asia Pacific.
2010-12-31acquisition_additioncompleted2010-01-012010-12-31GlobalGlobalMD&A
f5-10k / Qwen3.6-27B-Q8_0		Total employees at IBM and wholly owned subsidiaries increased more than 27,000 compared to prior year, driven by acquisitions.
2010-09-30restructuringcompleted2010-03-31Global (majority Europe and Asia Pacific)Global Technology ServicesUSD 273 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges incurred in the first quarter of 2010; employee counts not disclosed. Spending majority in Europe and Asia Pacific per SG&A discussion.
2010-09-30restructuringcompleted2010-03-31GlobalGlobal Business ServicesUSD 128 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges incurred in the first quarter of 2010; employee counts not disclosed.
2010-09-30restructuringcompleted2010-03-31GlobalSoftwareUSD 98 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges incurred in the first quarter of 2010; employee counts not disclosed.
2010-09-30restructuringcompleted2010-03-31GlobalSystems and TechnologyUSD 57 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges incurred in the first quarter of 2010; employee counts not disclosed.
2010-09-30restructuringcompleted2010-03-31GlobalGlobal FinancingUSD 2 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $2 million in the first quarter of 2010; employee counts not disclosed.
2010-09-30divestiture_reductioncompleted2010-03-312010-03-31SoftwareUSD 591 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Dassault Systemes product lifecycle management (PLM) software activities completed March 31, 2010; net gain of $591 million recorded. Headcount transferred not disclosed.
2010-09-30restructuringin_progress2010-01-01GlobalAll segmentsUSD 601 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing charges of $601M in YTD 2010 (vs $370M in YTD 2009), incurred in every segment in Q1 2010, primarily in Europe and Asia Pacific. Employee counts not disclosed.
2010-09-30divestiture_reductioncompleted2010-03-312010-03-31GlobalSoftwareother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of Dassault Systemes PLM sales and support activities completed 2010-03-31; net proceeds $459M, gain $591M. Headcount impact not disclosed.
2010-09-30restructuringin_progressGlobalGlobal ServicesUSD 25 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions expense of $25 million recorded in Q3 2010. Part of ongoing rebalancing actions.
2010-09-30restructuringin_progressEurope and Asia PacificGlobalUSD 601 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions expense of $601 million recorded YTD 2010. Majority of spending in Europe and Asia Pacific.
2010-06-30restructuringcompletedPrimarily Europe and Asia PacificGlobal Technology ServicesUSD 273 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges recorded in first quarter 2010; company expects most of the benefit from these actions in the second half of 2010, with payback by end of year. No employee count disclosed.
2010-06-30restructuringcompletedPrimarily Europe and Asia PacificGlobal Business ServicesUSD 128 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges recorded in first quarter 2010; no employee count disclosed.
2010-06-30restructuringcompletedPrimarily Europe and Asia PacificSoftwareUSD 98 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges recorded in first quarter 2010; no employee count disclosed.
2010-06-30restructuringcompletedPrimarily Europe and Asia PacificSystems and TechnologyUSD 57 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges recorded in first quarter 2010; no employee count disclosed.
2010-06-30restructuringcompletedPrimarily Europe and Asia PacificGlobal FinancingUSD 2 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $2 million in first quarter 2010 versus $5 million in first quarter 2009; no employee count disclosed.
2010-06-30restructuringin_progressPrimarily Europe and Asia PacificAll segmentsUSD 576 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing actions taken in Q1 2010; charges recorded in SG&A. No employee count disclosed. Noncurrent workforce liability of $369M and current of $36M at 2010-06-30.
2010-06-30acquisition_additioncompletedUnited StatesSoftware; Global Technology Services; Global Business ServicesUSD 1,176 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six acquisitions completed in H1 2010 (Lombardi, Intelliden, Initiate, Cast Iron, Wilshire Credit, National Interest Security) for $1,176M aggregate; no headcount added disclosed.
2010-06-30divestiture_reductioncompleted2010-03-312010-03-31GlobalSoftware (Product Lifecycle Management activities)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PLM software activities to Dassault Systemes completed 2010-03-31; net proceeds $459M, gain $591M. No employee count disclosed.
2010-06-30restructuringin_progress2010-01-01GlobalGlobalUSD 576 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions expense of $576 million for the six months ended June 30, 2010, primarily due to actions taken in the first quarter of 2010, with the majority of spending in Europe and Asia Pacific. Employee count not disclosed.
2010-06-30acquisition_additioncompleted2010-06-30GlobalSoftware, Global Technology Services, Global Business ServicesUSD 1,176 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed six acquisitions at an aggregate cost of $1,176 million during the six months ended June 30, 2010. Includes Lombardi Software, Intelliden, Initiate Systems, Cast Iron Systems, Wilshire Credit Corporation, and National Interest Security Company. Headcount added not disclosed.
2010-03-31restructuringcompletedPrimarily Europe and Asia PacificAll segmentsUSD 559 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing charges of $559 million in Q1 2010; company expects most benefit in second half of 2010 with payback by year end. No employee count disclosed.
2010-03-31restructuringin_progressPrimarily Europe and Asia PacificAll segments (GTS, GBS, Software, Systems & Technology, Global Financing)USD 559 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2010 workforce rebalancing charges of $559M; segment splits: GTS $273M, GBS $128M, Software $98M, S&T $57M, GF $2M. Employee counts not disclosed. Benefit expected in H2 2010 with payback by year-end.
2010-03-31acquisition_additioncompletedUnited StatesSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Lombardi Software, Inc. — business process management software; completed in Q1 2010. Headcount not disclosed.
2010-03-31acquisition_additioncompletedUnited StatesSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Intelliden Inc. — intelligent network automation software; completed in Q1 2010. Headcount not disclosed.
2010-03-31acquisition_additioncompletedUnited StatesSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Initiate Systems, Inc. — data integrity software for health care and government; completed in Q1 2010. Headcount not disclosed.
2010-03-31acquisition_additioncompletedUnited StatesGlobal Technology Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Core operating assets of Wilshire Credit Corporation — mortgage servicing; completed in Q1 2010. Headcount not disclosed.
2010-03-31acquisition_additioncompletedUnited StatesGlobal Business Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		National Interest Security Company, LLC — analytics and IT for public sector; completed in Q1 2010. Headcount not disclosed.
2010-03-31divestiture_reductioncompleted2010-03-31GlobalSoftware (Product Lifecycle Management)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PLM software sales and support activities to Dassault Systemes completed 2010-03-31; net proceeds $459M, gain $591M. Headcount transferred not disclosed.
2010-03-31restructuringin_progress2010-03-31Europe and Asia PacificGlobal ServicesUSD 559 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce rebalancing charges of $559 million recorded in Q1 2010, with majority of spending in Europe and Asia Pacific. Employee count not disclosed.
2010-03-31acquisition_additioncompleted2010-03-31GlobalSoftware, Global Technology Services, Global Business ServicesUSD 996 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed five acquisitions (Lombardi Software, Intelliden, Initiate Systems, Wilshire Credit, National Interest Security) at aggregate cost of $996 million. Headcount added not disclosed.
2009-12-31reduction_in_forcecompletedGlobalCompany-wideUSD 474 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Ongoing workforce rebalancing conducted throughout fiscal 2009 and characterized by the filer as a regular element of its business model. Workforce reductions expense of $474 million recognized in SG&A in 2009, a $264 million decrease versus 2008 (the decrease reflects lapping of a large Q4 2008 action in Japan of $120 million). No employee counts affected are disclosed. Cash payments for workforce rebalancing in 2009 were $377 million higher than the prior year. A separate legacy restructuring liability roll-forward in Note M (Other Liabilities) relates to special actions from 2005 and earlier years only; no new restructuring actions under that note were initiated in 2009.
2009-12-31restructuringin_progressGlobalCompany-wideUSD 474 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2009 workforce reductions expense of $474 million (2008: $737 million), described as ongoing skills rebalancing that is a regular element of the business model. No employee count or completion date disclosed; noncurrent workforce reduction accruals were $409 million at year-end.
2009-12-31acquisition_additioncompletedGlobalSoftware; Global Technology ServicesUSD 1,471 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Six acquisitions completed in 2009 at aggregate cost of $1,471 million, including SPSS ($1,177 million, completed 2009-10-02). Purchase price shown as context; no headcount added disclosed.
2009-12-31divestiture_reductioncompleted2009-03-16GlobalSupply chain / core logistics operationsother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of certain processes, resources, assets and third-party contracts related to core logistics operations to Geodis, completed 2009-03-16; proceeds of $365 million and net gain of $298 million recognized in Q1 2009. Headcount transferred not disclosed.
2009-12-31divestiture_reductionannounced2009-10-262010-03-31GlobalSoftware — Product Lifecycle Management sales and supportother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement signed with Dassault Systemes for IBM's PLM sales and client support operations, including customer contracts and related assets; expected to close in Q1 2010 with a gain recorded on completion. Headcount not disclosed.
2009-12-31divestiture_reductioncompleted2009-10-01GlobalSoftwareother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Divestiture of UniData and Universe software products and related tools to Rocket Software, completed 2009-10-01; gain recognized in Q4 2009. Headcount not disclosed.
2009-12-31acquisition_additionannounced2010-01-202010-03-31United StatesPublic sector — advanced analytics and IT solutionssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire National Interest Security Company, LLC announced 2010-01-20, subject to customary closing conditions including regulatory reviews.
2009-12-31acquisition_additioncompleted2010-01-26United StatesSoftware — business process managementsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Lombardi completed 2010-01-26; initial purchase accounting not complete at the financial statement issuance date. Headcount not disclosed.
2009-12-31acquisition_additionannounced2010-02-032010-03-31United StatesSoftware — data integrity / healthcare and governmentsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to acquire Initiate Systems announced 2010-02-03, subject to customary closing conditions including regulatory reviews.
2009-12-31acquisition_additioncompleted2010-02-16United StatesSoftware — network managementsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Intelliden Inc. completed 2010-02-16; initial purchase accounting not complete at the financial statement issuance date. Headcount not disclosed.
2009-12-31restructuringcompleted2009GlobalVariousUSD 474 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions expense of $474 million reported in SG&A. Includes ongoing skills rebalancing and specific actions in Japan.
2009-09-30restructuringin_progressPrimarily Global ServicesUSD 370 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Nine-month workforce reduction expense of $370 million, up $77 million year over year, driven by first-quarter actions primarily in the services business; third-quarter expense was $35 million versus $90 million in Q3 2008. No employee counts disclosed.
2009-09-30restructuringin_progressNot specifiedNot specifiedrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Rollforward of legacy workforce and space reduction programs (2005, 2002, 1999, pre-1994). Current workforce accruals moved from $95M to $34M (current) and $453M to $487M (noncurrent); no employee counts or new program announcement disclosed. MD&A separately notes workforce reduction expense of $35M in Q3 and $370M YTD, with YTD increase tied to first-quarter actions in services.
2009-09-30acquisition_additioncompleted2009-10-022009-10-02United StatesSoftware (Information Management)USD 1,200 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of SPSS, Inc. completed for approximately $1.2 billion cash consideration; purchase price, not a workforce charge. No headcount added disclosed.
2009-09-30restructuringin_progressGlobalGlobal ServicesUSD 370 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reduction expense increased $77 million primarily due to actions taken in the first quarter, primarily in the services business.
2009-09-30acquisition_additioncompletedSoftwareUSD 60 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Completed acquisitions of Outblaze Limited, Exeros, Inc., and Ounce Labs, Inc. for aggregate cost of $60 million. Headcount not disclosed.
2009-06-30restructuringin_progressPrimarily services businessUSD 69 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions expense of $69 million in Q2 2009 vs $108 million in Q2 2008; no employee counts disclosed. Restructuring liability rollforward in Note 13 shows workforce severance liability of $58 million current and $461 million noncurrent at June 30, 2009, with $45 million of current workforce liability payments during the half.
2009-06-30divestiture_reductioncompleted2009-03-16Core logistics operationsUSD 298 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of processes, resources, assets and third-party contracts related to core logistics operations to Geodis completed March 16, 2009; proceeds $365 million, net gain $298 million recognized in Q1 2009. Headcount transferred not disclosed.
2009-06-30acquisition_additionannounced2009-07-28SoftwareUSD 1,200 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Definitive merger agreement to acquire SPSS Inc. at $50 per share, total cash consideration approximately $1.2 billion; expected to close in second half of 2009. Headcount not disclosed.
2009-06-30restructuringin_progressGlobalPrimarily services business; company-wideUSD 335 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reduction expense of $335M in first half 2009 (vs. $203M prior year), driven by actions taken in Q1 2009, primarily in services. Q2 alone was $69M. No employee counts disclosed. Restructuring liability roll-forward (Note 13) shows workforce-related balances of $58M current and $461M noncurrent at 6/30/09 but no headcount.
2009-06-30divestiture_reductioncompleted2009-03-162009-03-16GlobalCore logistics operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of core logistics operations to Geodis completed 2009-03-16; company also outsourced logistics operations. No headcount transferred disclosed.
2009-06-30acquisition_additioncompletedGlobalSoftwareUSD 40 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Two Software-segment acquisitions in Q2 2009 (Outblaze Limited and Exeros, Inc.) at aggregate cost of $40M for the first half; no employee counts disclosed.
2009-06-30acquisition_additionannounced2009-07-28United StatesSoftware / Business AnalyticsUSD 1,200 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive merger agreement to acquire SPSS Inc. at $50/share (~$1.2B cash), announced 2009-07-28; expected to close in second half of 2009. No headcount disclosed.
2009-06-30restructuringin_progressGlobal Business ServicesUSD 69 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions expense of $69 million reported in Q2 2009 SG&A. Employee count not disclosed.
2009-06-30restructuringin_progressGlobal Business ServicesUSD 335 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions expense of $335 million reported in YTD 2009 SG&A, primarily from actions in Q1. Employee count not disclosed.
2009-06-30acquisition_additioncompletedSoftwareUSD 40 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired Outblaze Limited and Exeros, Inc. for $40 million aggregate cost. Headcount not disclosed.
2009-03-31restructuringin_progressGlobalPrimarily services businessUSD 265 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reduction expense of $265 million in Q1 2009, up $170 million year over year, from actions taken primarily in the services business. Company expects to spend between $300 million and $400 million globally on workforce reductions for full-year 2009. No employee count disclosed.
2009-03-31restructuringin_progressGlobalPrimarily services businessUSD 265 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce-reduction expense of $265M recognized in Q1 2009 (vs $95M in Q1 2008); no employee count disclosed. Company expects $300-400M of global workforce-reduction spend for full-year 2009. Related restructuring-liability rollforward in Note 11 covers legacy programs (2005 and earlier) and discloses no headcount.
2009-03-31divestiture_reductioncompleted2009-03-16GlobalCore logistics operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of core logistics operations to Geodis completed 2009-03-16; cash proceeds $365M and net gain $298M recognized. No headcount transferred or affected disclosed.
2009-03-31restructuringin_progress2009-03-312009-12-31GlobalServicesUSD 265 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions-related expense increased $170 million due to actions taken in the first quarter, primarily in the services business. Company expects to spend between $300 million and $400 million globally related to workforce reductions for full year 2009.
2008-12-31reduction_in_forcecompletedGlobal (Q4 actions concentrated in Japan)Company-wide; recorded in SG&AUSD 706 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		FY2008 ongoing workforce reduction charges of $706M versus $318M in 2007; Q4 included workforce actions in Japan of $120M plus ongoing skills rebalancing described as a regular element of the business model. Affected employee counts not disclosed. Note M reports year-end noncurrent ongoing workforce-reduction obligations of $415M and legacy special-action workforce accruals of $95M current and $453M noncurrent.
2008-12-31acquisition_additioncompleted2008-01-31SoftwareUSD 5,021 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired 100% of Cognos for $4,998M cash plus $24M equity instruments, including $4,207M of goodwill assigned to Software. Headcount added not disclosed. Date shown is the acquisition completion date.
2008-12-31acquisition_additioncompleted2008-04-03SoftwareUSD 885 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired 100% of Telelogic for all-cash consideration of $885M, including $690M of goodwill assigned to Software. Headcount added not disclosed. Date shown is the acquisition completion date.
2008-12-31acquisition_additioncompletedSoftware (8); Global Technology Services (1); Global Business Services (1); Systems and Technology (3)USD 889 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Aggregate purchase price for 13 acquisitions completed during 2008, including ILOG S.A. (completed December 2008 for $295M); all consideration paid in cash. Headcount added not disclosed.
2008-12-31divestiture_reductionannounced2008Core logistics operations (Integrated Supply Chain)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Q4 2008 announcement of the sale of processes, resources, assets and third-party contracts of core logistics operations to Geodis, with IBM outsourcing its logistics to Geodis; a gain is expected on closing, anticipated in the first quarter of 2009. Affected headcount not disclosed.
2008-12-31restructuringin_progressGlobal; includes JapanOngoing skills rebalancing across the companyUSD 706 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2008 ongoing workforce reduction expense of $706 million versus $318 million in 2007; includes $120 million from Japan actions recorded in Q4 plus other ongoing skills rebalancing. Headcount affected not disclosed.
2008-12-31divestiture_reductionannounced2008-10-012009-03-31GlobalCore logistics operations / supply chainbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced in the fourth quarter of 2008; logistics operations to be outsourced to Geodis, with closing anticipated in the first quarter of 2009. Headcount affected not disclosed; announcement date shown as quarter-level approximation.
2008-12-31acquisition_additioncompletedGlobalPrimarily Software; also GTS, GBS, Systems and TechnologyUSD 6,796 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		15 acquisitions completed in 2008 at aggregate cost of $6,796 million, including Cognos ($5,021M) and Telelogic ($885M). Acquired headcount not disclosed; charge value shown is total purchase price, not a severance charge.
2008-12-31restructuringcompleted2008-12-31JapanUSD 120 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Workforce actions in Japan recorded in fourth quarter.
2008-12-31restructuringcompleted2008-12-31GlobalUSD 266 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Other ongoing skills rebalancing charges recorded in fourth quarter; total SG&A workforce reduction charge was $387 million.
2008-09-30restructuringin_progressUSD 80 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction charges of $80 million in Q3 2008 (vs $60 million in Q3 2007) and $265 million for the nine months (vs $261 million prior year); no employee counts disclosed.
2008-09-30acquisition_additioncompleted2008-01-312008-01-31GlobalSoftwareUSD 5,021 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase price of $5,021 million ($4,998 million cash, $24 million equity); no employee headcount acquired disclosed.
2008-09-30acquisition_additioncompleted2008-04-032008-04-03GlobalSoftwareUSD 885 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		All-cash consideration of $885 million; no employee headcount acquired disclosed.
2008-09-30acquisition_additioncompleted2008-09-302008-09-30GlobalSoftware; Global Technology Services; Global Business Services; Systems and TechnologyUSD 544 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Eleven additional privately held companies acquired during the nine months ended September 30, 2008 for an aggregate $544 million, all cash; includes a $24 million IPR&D charge and $24 million pre-existing litigation settlement recorded in SG&A; no headcount disclosed. Announcement date shown as period end because individual closing dates are not given.
2008-09-30acquisition_additionannounced2008-07-28GlobalSoftwareUSD 333 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Memorandum of understanding signed to launch a tender offer for ILOG at an estimated purchase price of approximately $333 million, subject to shareholder and regulatory approval; no headcount disclosed.
2008-09-30restructuringin_progressGlobalCompany-widerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Rollforward of legacy restructuring liabilities (2005, 2002 PwC, Microelectronics, HDD, 1999, pre-1994 actions): current liabilities of $112 million and noncurrent of $544 million at September 30, 2008; $139 million of current payments and $84 million of other adjustments during the period. No employee counts, severance-per-employee, or completion dates disclosed.
2008-09-30divestiture_reductionin_progress2007-01-012010-06-01GlobalSystems and Technology (Printing Systems Division)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Staged divestiture of InfoPrint to Ricoh; IBM ownership down to 28.5 percent at September 30, 2008 with remaining interest to be divested quarterly over three years from the June 1, 2007 closing. No headcount removed disclosed; division generated approximately $1 billion of revenue in 2006.
2008-09-30restructuringin_progressGlobalVarious (Workforce and Space)USD 112 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Current liability balance for workforce and space restructuring actions taken in prior years (2005, 2002, 1999, pre-1994). Employee count not disclosed for current period activity.
2008-09-30restructuringin_progressGlobalVarious (Workforce and Space)USD 544 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Noncurrent liability balance for workforce and space restructuring actions taken in prior years. Employee count not disclosed for current period activity.
2008-06-30restructuringin_progressUSD 98 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $98 million in Q2 2008 (vs $147 million in Q2 2007) and $185 million for the six months ended June 30, 2008 (vs $202 million in 2007), disclosed within SG&A expense. No employee counts or program dates disclosed. Related restructuring liability roll-forward in Note 13 shows workforce liability of $107 million current and $575 million noncurrent at June 30, 2008, but no headcount figures.
2008-06-30restructuringin_progressUSD 185 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce-reduction actions from legacy programs (2005, 2002 PwC/Microelectronics/HDD, 1999, pre-1994). No employee counts disclosed. SG&A shows workforce reductions — ongoing expense of $98M for Q2 2008 and $185M for the six months; restructuring workforce liability was $107M current and $575M noncurrent at June 30, 2008.
2008-06-30restructuringin_progressGlobalVarious (Workforce and Space)USD 65 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Rollforward shows $65 million in 'Other adjustments' to current liabilities and $4 million to noncurrent liabilities for actions taken in 2005, 2002, 1999, and prior. No specific employee counts disclosed for the quarter.
2008-03-31restructuringin_progressUSD 87 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $87 million in Q1 2008 vs $55 million in Q1 2007; no employee counts disclosed. Restructuring footnote (Note 13) provides liability rollforward for legacy actions but no headcount figures.
2008-03-31acquisition_additioncompleted2008-01-31GlobalSoftwareUSD 5,021 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Cognos acquired 2008-01-31 for $5,021M; no employee count disclosed. Purchase price allocation only.
2008-03-31acquisition_additioncompleted2008-03-31GlobalSoftware; Global Technology Services; Global Business ServicesUSD 178 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Six additional acquisitions completed in Q1 2008 (AptSoft, Solid Information Technology, Net Integration Technologies, Encentuate, Arsenal Digital Solutions, u9consult) at aggregate cost of $178M; no employee counts disclosed.
2008-03-31acquisition_additionannounced2008-04-03GlobalSoftware (Rational)USD 845 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Telelogic AB acquisition completed 2008-04-03 for approximately $845M in cash; no employee count disclosed.
2008-03-31divestiture_reductionin_progress2007-06-012010-06-01GlobalSystems and Technology (Printing Systems Division)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		InfoPrint joint venture with Ricoh; IBM divested 51% on 2007-06-01 and will divest remaining 49% quarterly over three years. IBM ownership 36.7% at 2008-03-31. No employee count disclosed.
2008-03-31otherannounced42,0002008-04-292008-09-01United StatesRetirees (not active workforce)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Board approved pension increase effective 2008-09-01 for approximately 42,000 U.S. retirees who retired before 1997-01-01. Affects retirees, not active headcount; no 2008 net periodic pension cost impact.
2008-03-31restructuringin_progressGlobalVarious (Workforce and Space)USD 19 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Other adjustments of $19 million recorded in Q1 2008 for ongoing restructuring actions taken in 2005, 2002, 1999, and prior. Employee count not disclosed.
2007-12-31restructuringcompleted16,0002005-052006-03-31Primarily EuropePrimarily Global Services segments (Global Technology Services, Global Business Services); also Systems and Technology, Software, Global Financing and unallocated corporateUSD 1,765 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year program announced May 2005; figures are cumulative through fiscal year-end 2007 as presented in this 10-K. Approximately 16,000 employees received severance/termination benefits (about 14,500 attributable to the incremental Q2 2005 actions); all separations substantially completed by March 31, 2006. Cumulative pre-tax charges by segment: GTS $719M, GBS $444M, Systems and Technology $132M, Software $98M, Global Financing $16M, unallocated corporate $357M (total program expected ~$1,771M). Cash payments of ~$1,453M made through December 31, 2007, with $73M expected over the following 12 months; remaining liability $171M at December 31, 2007.
2007-12-31reduction_in_forcecompletedCompany-wide; second-quarter 2007 actions primarily in Global Technology Services (Strategic Outsourcing)USD 318 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Ongoing (recurring) workforce reductions expensed in SG&A during 2007; the year-over-year increase was driven by Q2 2007 actions addressing cost issues in GTS, primarily Strategic Outsourcing. These recurring quarterly rebalancing actions are separate from the 2005 restructuring program. No employee count disclosed. Related workforce reduction liabilities at December 31, 2007: $130M current and $557M noncurrent (Note L).
2007-12-31divestiture_reductioncompleted2007-01-242007-06-01Printing Systems Division (Systems and Technology segment)other
f5-10k / GLM-5.3-flash-HTML		IBM divested 51 percent of InfoPrint Solutions Company to Ricoh on June 1, 2007 (definitive agreement signed January 24, 2007), with the remaining interest to be divested over three years (40.8 percent owned at year end). The filing attributes a modest year-over-year decline in U.S. employee headcount to this divestiture; certain maintenance services employees transferred to InfoPrint (count not disclosed). Transaction produced a gain (expected total pre-tax gain ~$245M, $81M recorded in Q2 2007), hence no associated charge.
2007-12-31acquisition_additioncompletedSoftware (6 acquisitions); Global Technology Services (4); Global Business Services (1); Systems and Technology (1)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Twelve acquisitions completed during 2007 at an aggregate cash cost of $1,144 million; acquired employee headcount not disclosed. Acquired assembled workforce is cited as a driver of recorded goodwill. Consolidated record for the full year; individual deal dates not relevant to workforce totals.
2007-12-31restructuringin_progress16,0002005-05-01Primarily Europe; Global Services segmentsGlobal Technology Services, Global Business Services, Systems and Technology, Software, Global Financing, and unallocated corporateUSD 1,771 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cumulative through 2007-12-31, not current-year only: total expected charges $1,771M, of which $1,765M recorded cumulatively; separations substantially completed by 2006-03-31. Workforce reductions covered approximately 16,000 employees (14,500 incremental from the second-quarter 2005 actions). Current-year 2007 activity was limited to $13M of reversals for revised estimates.
2007-12-31restructuringin_progress2007-04-01GlobalGlobal Technology Services, primarily Strategic OutsourcingUSD 318 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Full-year 2007 ongoing workforce reduction expense of $318M (2006: $272M); actions taken in the second quarter of 2007 to address cost issues in GTS. No employee count disclosed.
2007-12-31divestiture_reductioncompleted2007-01-242007-06-01GlobalSystems and Technology — Printing Systems Division (InfoPrint Solutions)discontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		51 percent of InfoPrint divested to Ricoh on 2007-06-01, with remaining 49 percent to be divested quarterly over three years; ownership 40.8 percent at year-end. Certain maintenance services employees transferred to InfoPrint. Headcount not disclosed; divested business generated approximately $1B of 2006 revenue.
2007-12-31acquisition_additioncompleted2007-01-012007-12-31GlobalSoftware (6), Global Technology Services (4), Global Business Services (1), Systems and Technology (1)USD 1,144 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Twelve acquisitions completed during 2007 at aggregate cost of $1,144M, including XIV Ltd. Headcount added through these acquisitions is not disclosed.
2007-12-31acquisition_additionannounced2007-10-312008-01-31GlobalSoftware — Cognos, Inc.USD 5,000 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement entered in Q4 2007; acquisition completed 2008-01-31 for approximately $5.0B in cash. Headcount not disclosed.
2007-12-31acquisition_additionannounced2007-04-30GlobalSoftware — Telelogic ABUSD 800 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Announced in Q2 2007, pending EU regulatory review at filing date; expected to close for approximately $0.8B. Headcount not disclosed.
2007-12-31restructuringannounced2007-12-01GlobalEmerging markets organization and management structureMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		New organization and management structure announced in December 2007 to focus on emerging nations and markets, to be implemented in 2008. No headcount or charge disclosed.
2007-12-31restructuringcompleted16,0002005-052006-03-31GlobalGlobal ServicesUSD 1,771 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second-quarter 2005 initiatives. All separations substantially completed by March 31, 2006. Includes 14,500 incremental employees from 2005 actions.
2007-09-30restructuringin_progressGlobal Technology Services, primarily Strategic OutsourcingUSD 60 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $60 million in Q3 2007 (down 41.5% from $102 million in Q3 2006); $261 million for the nine months ended September 30, 2007. MD&A notes the company addressed cost issues in GTS, primarily Strategic Outsourcing, in Q2 2007. No employee counts disclosed.
2007-09-30divestiture_reductioncompleted2007-01-242007-06-01Printing Systems Division (Systems and Technology segment)other
f5-10q / GLM-5.3-flash-fp4-HTML		IBM divested 51% of InfoPrint Solutions Company to Ricoh on June 1, 2007, with remaining 49% to transfer over three years. Certain maintenance services employees were transferred to InfoPrint; headcount not disclosed. Deferred $164 million pre-tax gain partly relates to employee transfers.
2007-09-30divestiture_reductionin_progress2007-01-242010-06-01GlobalSystems and Technology — Printing Systems Divisionother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		IBM divested 51% of InfoPrint to Ricoh on 2007-06-01, with remaining 49% to be divested quarterly over three years. Certain maintenance services employees transferred to InfoPrint; no employee count disclosed.
2007-09-30restructuringin_progressGlobalMultiple (workforce and space actions from 1994–2005 programs)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring liability roll-forward disclosed (current $199M, non-current $631M at 9/30/07) but no employee counts provided for any program.
2007-09-30restructuringin_progressGlobalGlobal Technology ServicesUSD 60 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Ongoing workforce reductions in Global Technology Services, primarily in Strategic Outsourcing. Employee count not disclosed.
2007-09-30divestiture_reductioncompleted2007-01-242007-06-01GlobalSystems and Technologyrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Divestiture of Printing Systems Division to Ricoh. Transfer of certain maintenance services employees to InfoPrint. Employee count not disclosed.
2007-06-30restructuringin_progressPrimarily United StatesGlobal Technology Services (primarily Strategic Outsourcing)USD 147 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce rebalancing charges of $147 million in Q2 2007 (vs $101 million in Q2 2006); company addressed cost issues in GTS, primarily Strategic Outsourcing. No employee counts disclosed.
2007-06-30restructuringin_progressUSD 202 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Year-to-date ongoing workforce reduction charges of $202 million (vs $135 million in first half 2006). No employee counts disclosed.
2007-06-30divestiture_reductioncompleted2007-01-242007-06-01Systems and Technology — Printing Systems Divisionother
f5-10q / GLM-5.3-flash-fp4-HTML		On June 1, 2007 IBM divested 51% of InfoPrint Solutions (built from Printing Systems Division) to Ricoh; remaining 49% to be divested over three years. Certain maintenance services employees to be transferred to InfoPrint; headcount not quantified. Total consideration $725 million; expected pre-tax gain $245 million, $81 million recognized in Q2.
2007-06-30restructuringin_progressNot specifiedPrimarily Global Technology Services (Strategic Outsourcing), per MD&Arestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce-reduction and space-restructuring program; liability rollforward shows current workforce liability of $120M and non-current of $528M at 6/30/07, with $109M of payments in the period. No employee counts disclosed. MD&A reports workforce-reduction expense of $147M in Q2 and $202M YTD within SG&A.
2007-06-30acquisition_additioncompletedNot specifiedSoftware; Global Technology ServicesUSD 251 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Four acquisitions completed in Q1 2007 totaling $251M purchase price (Consul Risk Management, Vallent, Softek Storage Solutions, DM Information Systems); no headcount added disclosed. Watchfire closed in July 2007; Telelogic expected to close in Q4 2007.
2007-06-30divestiture_reductioncompleted2007-01-242007-06-01Not specifiedSystems and Technology — Printing Systems Division (InfoPrint Solutions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		51% of InfoPrint divested to Ricoh on 6/1/07; remaining 49% to be divested quarterly over three years. Certain maintenance services employees transferred to InfoPrint; no headcount figure disclosed. Division generated ~$1B revenue in 2006.
2007-06-30restructuringin_progressUnited StatesGlobal Technology ServicesUSD 8 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Restructuring charges incurred to address cost issues, primarily in the U.S. Employee count not disclosed.
2007-06-30restructuringin_progressUSD 147 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions - ongoing increased as the company addressed cost issues in the Global Technology Services business, primarily in Strategic Outsourcing.
2007-06-30divestiture_reductioncompleted2007-06-01Systems and Technologyrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Divestiture of 51% interest in InfoPrint Solutions (Printing Systems Division). Transfer of certain maintenance services employees to InfoPrint deferred for gain recognition purposes.
2007-03-31restructuringin_progressUSD 55 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction charge of $55 million in Q1 2007 vs $34 million in Q1 2006; no employee counts disclosed. Related restructuring charge of $10 million also recorded in SG&A.
2007-03-31restructuringin_progressUSD 10 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Restructuring charge of $10 million in Q1 2007 vs $5 million in Q1 2006; no employee counts disclosed.
2007-03-31restructuringin_progressGlobalMultiple (workforce and space actions from 1994–2005 programs)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Roll-forward shows current workforce liability of $135M and non-current $531M at 3/31/07; no employee counts disclosed. Q1 payments of $43M on workforce liabilities.
2007-03-31acquisition_additioncompleted2007-03-31GlobalSoftware; Global Technology ServicesUSD 251 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Four acquisitions completed in Q1 2007 (Consul, Vallent, Softek, DM Information Systems) at aggregate cost of $251M; acquired headcount not disclosed.
2007-03-31otherin_progressUnited StatesTechnical support workersUSD 65 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Class-wide wage settlement preliminarily approved 2007-01-11; $65M fund plus interest for overtime claims; final approval hearing scheduled July 2007. Number of class members not disclosed.
2007-03-31restructuringin_progressGlobalVarious (Workforce and Space)USD 59 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Payments of $59 million made during Q1 2007 related to ongoing workforce and space restructuring actions. Employee count affected not disclosed.
2007-03-31othercompleted2007-01-112007-07-01United StatesTechnical SupportUSD 65 (millions)legal_proceedings
f5-10q / Qwen3.6-27B-Q8_0		Settlement of class action lawsuit (Rosenburg v. IBM) regarding overtime wages. $65 million placed into fund. Employee count not explicitly disclosed.
2006-12-31restructuringcompleted16,0002005-052006-03-31Global; primarily EuropePrimarily Global Services (Global Technology Services and Global Business Services); also Systems and Technology Group, Software and Global FinancingUSD 1,747 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Multi-year program announced May 2005; figures are cumulative through fiscal year-end. $1,747 million of the approximately $1,757 million total expected charges recorded through December 31, 2006. Severance/termination benefits covered approximately 16,000 employees, of which about 14,500 related to the incremental second-quarter 2005 actions. Q2 2005 charges comprised workforce reductions ($1,574M), vacant space ($141M) and asset impairments ($95M). All separations substantially completed by March 31, 2006; remaining liability $247M at year-end 2006 ($92M current, $155M non-current), with about $92M of cash payments expected over the next 12 months. Cumulative charges by segment: GTS $713M; GBS $441M; Systems and Technology Group $132M; Software $97M; Global Financing $16M; unallocated corporate $348M.
2006-12-31reduction_in_forcecompleted2006GlobalUSD 289 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Recurring workforce-rebalancing charges (line item 'Workforce reductions—ongoing') recorded in SG&A during 2006; headcount affected not disclosed. Narrative states the company continues to rebalance its workforce globally and withdraw from certain businesses.
2006-12-31divestiture_reductionannounced2007-01-252007-06-30Printing Systems Division (Systems and Technology Group segment)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Company to transfer its printer business to the infoPrint Solutions Company joint venture with Ricoh, initially retaining 49 percent ownership to be divested to Ricoh over three years after closing; transaction expected to close in the second quarter of 2007. Headcount affected not disclosed.
2006-12-31restructuringcompleted16,0002005-052006-03-31Primarily Europe; globalPrimarily Global Services (GTS and GBS)USD 1,757 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Multi-year program announced May 2005; 16,000 separations cumulative (14,500 incremental to the Q2 2005 actions), all substantially completed by 2006-03-31. Charge of $1,757M is total expected for the program ($1,747M recorded cumulatively through 2006-12-31); FY2006 activity was $302M of payments, reducing the liability from $537M to $247M. Segment charge split: GTS $718M, GBS $442M, Systems and Technology $132M, Software $98M, Global Financing $16M, unallocated corporate $352M.
2006-12-31restructuringin_progressGlobalAll segmentsUSD 289 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce rebalancing expense recognized in SG&A during FY2006; employee counts not disclosed. Amount shown is the FY2006 expense line.
2006-12-31acquisition_additioncompletedGlobalSoftware, Global Technology Services, Global Business ServicesUSD 4,817 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		13 acquisitions completed in FY2006 at aggregate cash cost of $4,817M, including Micromuse, FileNet, Internet Security Systems and MRO Software. Headcount added through these acquisitions is not disclosed; charge value shown is purchase price, not a workforce charge.
2006-12-31divestiture_reductionannounced2007-01-252007-06-30GlobalSystems and Technology Group — Printing Systems Divisionsubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement with Ricoh Company to form the infoPrint Solutions joint venture based on the Printing Systems Division; IBM to hold 49% initially and divest over three years. Expected to close in Q2 2007. Associated workforce impact not disclosed.
2006-12-31restructuringcompleted16,0002005-052006-03-31GlobalGlobal ServicesUSD 1,757 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second-quarter 2005 initiatives. Severance/termination benefits for approximately 16,000 employees. All separations substantially completed by March 31, 2006.
2006-09-30restructuringin_progress16,0002005-05Primarily EuropePrimarily Global ServicesUSD 1,766 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Second-quarter 2005 initiatives: voluntary and involuntary workforce reductions plus vacating leased facilities. Of ~16,000 employees, 14,500 were incremental to the 2Q 2005 actions. All separations substantially completed by March 31, 2006; $1,753 million of charges recorded cumulatively through September 30, 2006, with remaining charges representing accretion/interest on long-term obligations. Segment split of expected charges: GTS $724M, GBS $443M, STG $132M, Software $98M, Global Financing $16M, unallocated corporate $354M. Cash payments of ~$1,344 million made through September 30, 2006; ~$75 million expected over next 12 months. Liability of $266 million at September 30, 2006 ($75M current, $192M non-current).
2006-09-30reduction_in_forcein_progressCompany-wide ongoing workforce rebalancingUSD 102 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing quarterly workforce rebalancing charges of $102 million in Q3 2006 (vs $32 million in Q3 2005) and $250 million for the nine months ended September 30, 2006 (vs $227 million in 2005), recorded in SG&A. Headcount affected not disclosed.
2006-09-30restructuringcompleted16,0002005-052006-03-31Global (workforce reductions primarily in Europe)Primarily Global Services; also Systems & Technology, Software, Global Financing and unallocated corporateUSD 1,766 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Covers severance for about 16,000 separations, of which 14,500 were incremental 2Q 2005 actions; separations substantially completed by 2006-03-31. Total expected charges $1,766M, of which $1,753M recorded cumulatively through 2006-09-30; remainder is accretion/interest on long-term workforce and vacant-space obligations. About $1,623M requires cash payments, $1,344M paid as of 2006-09-30 and $75M expected over the next 12 months. Vacant-space obligations extend as long as 2019.
2006-09-30restructuringin_progressGlobalCompany-wide ongoing workforce reduction and rebalancing activitiesUSD 250 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce reductions and rebalancing; headcount affected not disclosed. Charge of $102M in the three months and $250M in the nine months ended 2006-09-30 (vs. $32M and $227M in the comparable 2005 periods).
2006-09-30restructuringcompleted16,0002005-04-012006-03-31GlobalGlobal Services, primarily EuropeUSD 1,766 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Initiated in Q2 2005. Includes voluntary and involuntary workforce reductions and vacating leased facilities. Separations substantially completed by March 31, 2006.
2006-06-30restructuringcompleted16,0002005-05-012006-03-31Primarily EuropePrimarily Global ServicesUSD 1,574 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Second-quarter 2005 workforce reduction actions; approximately 14,500 of the 16,000 separations were incremental to ongoing quarterly rebalancing. All separations substantially completed by March 31, 2006. Cash payments of $1,228 million made through June 30, 2006; remaining liability of $248 million at June 30, 2006.
2006-06-30plant_closurein_progress2005-05-012019-12-31Vacant leased facilitiesUSD 141 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Vacating of leased facilities as part of second-quarter 2005 restructuring; accruals cover ongoing rent obligations offset by estimated sublease income, with the longest lease extending through 2019. Liability of $57 million at June 30, 2006.
2006-06-30restructuringin_progress14,5002005-05Global (majority impacting Europe)Primarily Global Services; company-wide workforce and leased-space rebalancingUSD 1,776 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		May 2005 program of voluntary and involuntary workforce reductions plus vacating leased facilities. Severance/termination benefits covered approximately 16,000 employees in total, of which 14,500 were the incremental second-quarter 2005 actions. Total expected charges of $1,776M, of which $1,756M recorded cumulatively through 2006-06-30; remaining expected charges are accretion/interest on long-term obligations. Separations substantially completed by 2006-03-31; $1,308M of the ~$1,634M cash-required charges paid through 2006-06-30, with $67M expected over the next 12 months. Vacant-space obligations extend as far as 2019. Liability of $306M remained at 2006-06-30.
2006-06-30restructuringin_progressNot disclosedCompany-wide (recorded in Selling, general and administrative expense)USD 148 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce reduction and rebalancing activities: $148M charge for the six months ended 2006-06-30, including $107M in the second quarter of 2006. No employee counts disclosed for these ongoing actions.
2006-06-30restructuringin_progress16,0002005-04-01Global (primarily Europe)Global ServicesUSD 1,776 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Initiated in Q2 2005. Includes voluntary and involuntary workforce reductions. Separations substantially completed by March 31, 2006. Total expected charges $1.776 billion.
2006-03-31restructuringin_progress16,0002005-05-01Primarily EuropePrimarily Global ServicesUSD 1,790 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Charges announced May 2005; $1,768 million recorded cumulatively through March 31, 2006. Severance/termination benefits covered approximately 16,000 employees, of which 14,500 related to the incremental 2Q 2005 actions; substantially all separations completed as of March 31, 2006. Includes workforce reductions ($1,574M), vacant space ($141M) and asset impairments ($95M). Remaining charges are accretion/interest on long-term obligations.
2006-03-31restructuringin_progress2005-05-01Global Technology ServicesUSD 738 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected for 2Q 2005 actions; $729 million recorded cumulatively through March 31, 2006. Part of the consolidated program affecting ~16,000 employees.
2006-03-31restructuringin_progress2005-05-01Global Business ServicesUSD 446 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected for 2Q 2005 actions; $441 million recorded cumulatively through March 31, 2006. Part of the consolidated program affecting ~16,000 employees.
2006-03-31restructuringin_progress2005-05-01Systems and Technology GroupUSD 136 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected for 2Q 2005 actions; $133 million recorded cumulatively through March 31, 2006. Part of the consolidated program affecting ~16,000 employees.
2006-03-31restructuringin_progress2005-05-01SoftwareUSD 99 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected for 2Q 2005 actions; $98 million recorded cumulatively through March 31, 2006. Part of the consolidated program affecting ~16,000 employees.
2006-03-31restructuringin_progress2005-05-01Global FinancingUSD 16 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected for 2Q 2005 actions; $16 million recorded cumulatively through March 31, 2006. Part of the consolidated program affecting ~16,000 employees.
2006-03-31restructuringin_progress2005-05-01Unallocated corporateUSD 356 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Unallocated corporate portion of total pre-tax charges expected for 2Q 2005 actions; $351 million recorded cumulatively through March 31, 2006.
2006-03-31divestiture_reductioncompleted2005-04-302005-04-30Personal Computing business (sold to Lenovo)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Personal Computing business divested to Lenovo on April 30, 2005; no employee headcount removed was disclosed in this filing.
2006-03-31restructuringcompleted16,0002005-05Primarily Europe (Global Services); global programPrimarily Global Services; charges recorded across GTS, GBS, Systems & Technology, Software, Global Financing and unallocated corporateUSD 1,574 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance/termination benefits for approximately 16,000 employees, of which 14,500 were incremental to the second-quarter 2005 actions; substantially all separations completed by 2006-03-31. Total program pre-tax charges of $1,810M include vacant-space and asset-impairment components; $1,768M recorded cumulatively through 2006-03-31. Program also included vacating leased facilities (longest obligation runs through 2019).
2006-03-31restructuringin_progressGlobalCompany-wide ongoing workforce reduction and rebalancingUSD 44 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce reduction/rebalancing activity; employee count not disclosed. Down from $109M in the comparable prior-year quarter.
2006-03-31acquisition_additioncompletedGlobalSoftware (Micromuse, Cims Lab, Language Analysis Systems); Global Technology Services (Viacore)USD 913 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Four acquisitions completed in Q1 2006 at aggregate cost of $913M (Micromuse $862M purchase price; other three $51M). Headcount added not disclosed; goodwill of $739M assigned to Software ($735M) and GTS ($4M).
2006-03-31restructuringin_progress16,0002005-04-01GlobalGlobal Services, primarily EuropeUSD 1,790 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Initiated in Q2 2005. Includes voluntary and involuntary workforce reductions and vacating leased facilities. 14,500 employees affected by incremental Q2 2005 actions. Substantially all separations completed as of March 31, 2006.
2006-03-31restructuringin_progress2002-04-01GlobalMicroelectronics Division, HDD businessrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions taken in Q2 2002 and Q4 2002 associated with Microelectronics Division, HDD business, and PricewaterhouseCoopers acquisition. Liability rollforward disclosed but specific headcount not provided in this filing.
2006-03-31restructuringin_progress1999-01-01GlobalVariousrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions taken in 1999. Liability rollforward disclosed but specific headcount not provided in this filing.
2006-03-31restructuringin_progress1994-01-01GlobalVariousrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Actions taken prior to 1994. Liability rollforward disclosed but specific headcount not provided in this filing.
2005-12-31restructuringin_progress14,5002005-05Primarily EuropeGlobal Services (majority of impact); also Systems and Technology Group, Software, Global Financing, Enterprise Investments and unallocated corporateUSD 1,776 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Series of second-quarter 2005 initiatives announced May 2005, comprising voluntary and involuntary workforce reductions (majority in Global Services, primarily Europe) plus costs of vacating leased facilities; expected completion within one year of announcement. Cumulative recorded charge $1,776M through 2005-12-31 against expected total of ~$1,799M. Expected charges by segment: Global Services $1,191M; Systems and Technology Group $136M; Software $93M; Global Financing $16M; Enterprise Investments $6M; unallocated corporate $357M. Q2 2005 charges initially comprised workforce severance ~$1,574M, vacant space $141M and asset impairments $95M. Severance charges under the note covered approximately 16,000 employees in total, of which 14,500 related to these incremental initiatives; ~15,600 separations completed by year-end and $1,013M of workforce severance paid in cash through 2005-12-31. Disclosed as in addition to ongoing quarterly workforce rebalancing (ongoing workforce reduction expense of $289M in 2005).
2005-12-31divestiture_reductioncompleted2004-12-072005-04-30Personal Computing DivisionUSD 628 (millions)other
f5-10k / GLM-5.3-flash-HTML		Sale of the Personal Computing business to Lenovo closed 2005-04-30 under the definitive agreement signed 2004-12-07; headcount transferred to Lenovo was not disclosed. Associated value represents transaction-related expenses and provisions (including employee-related charges, indemnities, real estate/IT costs and goodwill); the sale produced a net pre-tax gain of $1,108M recognized in 2005.
2005-12-31acquisition_additioncompletedPrimarily Software (including Ascential) and Global Services; one acquisition in Systems and Technology GroupUSD 2,022 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		16 acquisitions completed during 2005 for aggregate cash consideration of $2,022 million (MD&A cites approximately $2 billion); headcount added through these acquisitions was not disclosed.
2005-12-31acquisition_additioncompleted2006-02-15SoftwareUSD 865 (millions)subsequent_events
f5-10k / GLM-5.3-flash-HTML		Subsequent to the fiscal year covered by this report: acquisition of Micromuse (network management software provider) completed 2006-02-15 for approximately $865 million, to be integrated into the Software segment; headcount added not disclosed.
2005-12-31restructuringin_progress16,0002005-05Global; majority of workforce reductions in EuropePrimarily Global Services; also Systems and Technology Group, Software, Global Financing and Enterprise InvestmentsUSD 1,799 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Total expected charges of approximately $1,799M, of which $1,776M recorded cumulatively through 2005-12-31. Severance covered about 16,000 employees (14,500 incremental to the second-quarter 2005 actions); roughly 15,600 separations completed by year-end. About $1,625M requires cash payments, with ~$1,066M paid and $391M expected over the following 12 months. Segment charge allocation: Global Services $1,191M, Systems & Technology $136M, Software $93M, Global Financing $16M, Enterprise Investments $6M, unallocated corporate $357M. Initiatives expected to be completed within one year of announcement.
2005-12-31restructuringin_progressGlobalCompany-wideUSD 289 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce rebalancing activity, separate from the second-quarter 2005 restructuring program; charge declined from $397M in 2004. Employees affected not disclosed.
2005-12-31divestiture_reductioncompleted2004-12-072005-04-30GlobalPersonal Computing Division (Hardware segment)USD 64 (millions)other
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of the Personal Computing business to Lenovo closed 2005-04-30; total consideration $1,725M and net pre-tax gain $1,108M. Direct and incremental expenses included $64M of employee-related charges. Headcount transferred not disclosed.
2005-12-31acquisition_additioncompleted2005-12-31GlobalSoftware (9 companies), Global Services (5 companies), Systems and Technology Group (1 company)USD 2,022 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		16 acquisitions completed during 2005 at aggregate cost of $2,022M, including Ascential ($1,140M). Headcount added through acquisitions not disclosed.
2005-12-31acquisition_additionannounced2006-02-152006-02-15GlobalSoftware segmentUSD 865 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Micromuse completed after fiscal year-end, before the filing date; purchase price approximately $865M. Headcount not disclosed.
2005-12-31restructuringin_progress16,0002005-052006-12-31GlobalGlobal ServicesUSD 1,799 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Announced May 2005. Includes voluntary and involuntary workforce reductions, primarily in Europe. Total expected charges $1.8 billion. 15,600 separations completed by year-end.
2005-12-31divestiture_reductioncompleted2005-04-302005-04-30GlobalPersonal Computing DivisionUSD 64 (millions)discontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of Personal Computing business to Lenovo. $64 million in employee-related charges recorded.
2005-09-30restructuringin_progress16,0002005-052006-05Worldwide, primarily EuropePrimarily Global ServicesUSD 1,824 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Second-quarter 2005 initiatives: voluntary and involuntary workforce reductions (severance for ~16,000 employees, of which 14,500 were incremental 2Q actions) plus vacant-space costs and $95M real-estate impairments. $1,801M of charges recorded cumulatively through 2005-09-30; ~14,200 separations completed and $803M of workforce-reduction cash paid through quarter-end. Segment charge split: Global Services $1,205M, Systems & Technology Group $136M, Software $94M, Global Financing $16M, Enterprise Investments $6M, unallocated corporate $367M. Expected savings ~$500M in 2H 2005 and ~$1,300M in 2006.
2005-09-30divestiture_reductioncompleted2004-12-072005-04-30Personal Computing DivisionUSD 628 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of PCD business to Lenovo Group Limited closed 2005-04-30; headcount transferred not disclosed. Transaction-related expenses and provisions of $628M; net pre-tax gain of $1,097M in Q2 2005 ($1,112M for nine months).
2005-09-30restructuringin_progress16,0002005-05Worldwide; majority of workforce reductions impacting EuropePrimarily Global Services; also Systems & Technology Group, Software, Global Financing, Enterprise InvestmentsUSD 1,824 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance/termination benefits for approximately 16,000 employees, of which 14,500 were incremental second-quarter 2005 actions; approximately 14,200 separations completed by 2005-09-30. Total expected charges $1,824M ($1,801M recorded through 2005-09-30), including $95M asset impairments; approximately $1,691M requires cash payments, $841M paid to date. Actions announced May 2005, expected to be completed within one year. Employee count not broken out by segment; segment charge split disclosed (Global Services $1,205M expected).
2005-09-30divestiture_reductioncompleted2004-12-072005-04-30GlobalPersonal Computing Divisionother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of Personal Computing Division to Lenovo closed 2005-04-30; headcount removed through the divestiture is not disclosed in this filing. Related employee-related charges of $64M noted among divestiture expenses.
2005-09-30acquisition_additioncompletedGlobalSoftware, Global Services, Systems & Technology Groupbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		10 acquisitions completed during the nine months ended 2005-09-30 at aggregate cost of $1,814M (including Ascential, Corio, DWL, Healthlink, Equitant, SRD and others); headcount added through these acquisitions is not disclosed.
2005-09-30restructuringin_progress16,0002005-05-012006-09-30Global (primarily Europe)Global ServicesUSD 1,824 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Initiated in Q2 2005. Includes voluntary and involuntary workforce reductions and vacant space costs. 14,500 employees for incremental Q2 actions; 14,200 separations completed as of Sept 30, 2005.
2005-06-30restructuringin_progress14,5002005-05-012006-06-30Worldwide, primarily EuropePrimarily Global ServicesUSD 1,810 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Incremental second-quarter 2005 actions announced May 2005; severance/termination benefits for approximately 14,500 of the ~16,000 total employees affected in the quarter. Charges expected to be completed within one year; ~$1,737M of total charges require cash payments, ~$1,370M over next twelve months. Includes $95M real estate asset impairments (pending sale of Yasu City, Japan facility).
2005-06-30restructuringin_progress16,0002005-05-012006-06-30WorldwideAll segmentsUSD 1,832 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total charges expected for all second-quarter 2005 initiatives, of which $1,588M relates to workforce reductions; includes $85M of ongoing quarterly workforce rebalancing. Approximately 7,800 separations completed as of June 30, 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideGlobal ServicesUSD 1,223 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected to be incurred for Global Services; $1,208M recorded in 2Q 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideSystems and Technology GroupUSD 136 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected; $133M recorded in 2Q 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideSoftwareUSD 98 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected; $97M recorded in 2Q 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideGlobal FinancingUSD 13 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected; $13M recorded in 2Q 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideEnterprise InvestmentsUSD 4 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected; $4M recorded in 2Q 2005.
2005-06-30restructuringin_progress2005-05-012006-06-30WorldwideUnallocated corporateUSD 358 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Total pre-tax charges expected; $355M recorded in 2Q 2005.
2005-06-30divestiture_reductioncompleted2004-12-072005-04-30WorldwidePersonal Computing DivisionUSD 1,097 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Personal Computing business to Lenovo Group Limited closed April 30, 2005; net pre-tax gain of $1,097M recorded in Other (income) and expense. Headcount transferred not disclosed. IBM retained warranty liability for PCD products sold prior to closing and recorded $254M of direct/incremental divestiture expenses.
2005-06-30acquisition_additioncompletedWorldwideSoftware; Global ServicesUSD 1,607 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Seven acquisitions completed in first six months of 2005 (Ascential Software, Healthlink, Meiosys, Gluecode in Q2; Corio, SRD, Equitant in Q1) at aggregate cost of $1,607M. Headcount added not disclosed.
2005-06-30restructuringin_progress16,0002005-05Worldwide, primarily EuropePrimarily Global Services; also Systems & Technology, Software, Global Financing, Enterprise Investments, and unallocated corporateUSD 1,832 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance/termination benefits for approximately 16,000 employees (14,500 incremental to ongoing actions); about 7,800 separations completed by 2005-06-30. Total expected charges $1,832M ($1,588M workforce-related), of which $1,810M recorded in Q2 2005; expected completion within one year of the May 2005 announcement. Segment charge split: Global Services $1,208M, Systems & Technology $133M, Software $97M, Global Financing $13M, Enterprise Investments $4M, unallocated corporate $355M (recorded). Includes $95M real-estate asset impairment (Yasu-City, Japan facility pending sale) and vacant-space accruals; approximately $1,737M of total charges require cash payments.
2005-06-30divestiture_reductioncompleted2004-12-072005-04-30GlobalPersonal Computing Division (Personal Systems Group)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PCD business to Lenovo closed 2005-04-30; headcount transferred not disclosed. Transaction-related expenses and provisions of $628M recorded; $254M of direct incremental expenses included employee-related charges of $64M.
2005-06-30acquisition_additioncompleted2005-06-30GlobalSoftware, Global Services, Systems & TechnologyUSD 1,607 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Seven acquisitions completed in the six months ended 2005-06-30 (Ascential Software, Healthlink, Meiosys, Gluecode, Corio, SRD, Equitant) at aggregate cost of $1,607M; acquired headcount not disclosed. Value shown is aggregate purchase price, not a workforce charge.
2005-06-30restructuringin_progress16,0002005-05-012006-06-30Global, primarily EuropeGlobal Services, Systems & Technology Group, Software, Global Financing, Enterprise InvestmentsUSD 1,832 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Includes voluntary and involuntary workforce reductions and vacant space costs. 14,500 of the 16,000 separations are for incremental Q2 2005 actions. As of June 30, 2005, approximately 7,800 separations had been completed.
2005-06-30divestiture_reductioncompleted2005-04-302005-04-30GlobalPersonal Computing DivisionUSD 64 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Sale of Personal Computing Division to Lenovo. Includes $64 million in employee-related charges. Specific headcount removed not disclosed.
2005-03-31restructuringin_progressUSD 94 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $94 million in Q1 2005, down 42.3% from $163 million in Q1 2004. Related restructuring liability (workforce and space actions from 2002 and earlier) totaled $205 million current and $729 million non-current at March 31, 2005 per Note 10; no employee counts disclosed.
2005-03-31restructuringannounced2005-04-26MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Company announced plans to accelerate actions addressing sales execution and operating model optimization; actions may require restructuring activities, with plans expected to be finalized in Q2 2005 and designed to yield results in H2 2005. No headcount or charge figures disclosed.
2005-03-31divestiture_reductionin_progress2004-12-012005-06-30Personal Systems Group — Personal ComputersMD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Personal Computer business to Lenovo Group announced December 2004; expected to close in Q2 2005. No employee counts disclosed.
2005-03-31acquisition_additioncompletedSoftware and Global ServicesUSD 320 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Three acquisitions completed in Q1 2005 for aggregate $320 million (Corio $211M, SRD $69M, Equitant $40M); goodwill of $281 million assigned to Software ($64M) and Global Services ($217M). No headcount additions disclosed.
2005-03-31restructuringin_progressGlobalMultiple (Microelectronics, workforce/leased space rebalancing, PwC consulting acquisition integration, HDD business)USD 94 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing multi-year program; current workforce liability $122M current + $504M non-current at 3/31/05. No employee counts disclosed. Q1 2005 workforce-reduction expense of $94M recorded in SG&A.
2005-03-31acquisition_additioncompletedGlobalGlobal Services (Corio, Equitant); Software (SRD)USD 320 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Three acquisitions completed in Q1 2005 (Corio $211M, SRD $69M, Equitant $40M); purchase price disclosed but no headcount added.
2005-03-31divestiture_reductionannounced2004-12-012005-06-30GlobalPersonal Systems Group (PC division sale to Lenovo Group)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of PC business to Lenovo expected to close in Q2 2005; no headcount associated with the divestiture disclosed.
2005-03-31restructuringannounced2005-06-30GlobalEnterprise-wide (sales execution, investment reallocation, operating model optimization)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Company stated it is formulating restructuring actions to be finalized in Q2 2005, designed to yield results in H2 2005; no counts or charges disclosed.
2005-03-31restructuringin_progressGlobalVarious (Microelectronics, PwC, HDD, Pre-1999)USD 28 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Liability roll-forward shows $28M in 'Other Adj.' for Q1 2005. Includes $7M net reduction in estimated costs for 2002 and pre-1999 actions, reclassifications, and currency adjustments. No specific employee counts disclosed for Q1 activity.
2004-12-31reduction_in_forcecompletedUSD 332 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		FY2004 expense for ongoing workforce rebalancing (IBM terminology); per the accounting policy these represent contractually obligated payments to employees terminated in the ordinary course of business. No headcount affected by 2004 reductions is disclosed. Prior-year comparative of $454 million not extracted; fourth-quarter narrative separately cites $75 million lower workforce rebalancing expense versus Q4 2003.
2004-12-31divestiture_reductionannounced2004-12-072005-06Global (buyer: Lenovo Group Limited, China)Personal Systems Group — Personal Computing Divisionother
f5-10k / GLM-5.3-flash-HTML		Agreement signed December 7, 2004 to sell the Personal Computing Division to Lenovo Group Limited, with expected close in Q2 2005. Consideration comprises cash and Lenovo equity; IBM retains a right and preference to provide maintenance, warranty and financing services and will provide transition services. Headcount affected not disclosed. The workforce narrative indicates the rise in less-than-wholly owned subsidiary headcount was mainly at a China PC joint venture covered by this transaction.
2004-12-31restructuringcompletedGlobalMicroelectronics, Global Services and other; also PwCC-related actions and earlier programsrestructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Program originates in 2002, not FY2004: disclosed terminations comprised 14,213 (Global Services/other) and 1,400 (Microelectronics) who departed by June 30, 2003, plus 3,541 from Q4-2002 PwCC-related actions departing by December 31, 2003 — therefore no current-year affected count is reported. FY2004 activity is wind-down: $354 million of payments against restructuring liabilities; aggregate liability reduced to $1,021 million at December 31, 2004 ($234 million current; $787 million non-current), covering 2002 actions, pre-1994 and 1999 actions and HDD-related accruals. Remaining obligations include supplemental annual payments to terminated employees in certain countries and vacant-space leases running as far as 2016.
2004-12-31acquisition_additioncompletedGlobalSoftware and Global Servicesbusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Fourteen acquisitions completed during 2004, all in software and services, at an aggregate cost of $2,111 million; largest were Candle ($431 million, Software segment) and Maersk Data/DMdata ($792 million, Global Services segment). Employee headcount added through acquisitions is not disclosed, so the affected count is null.
2004-12-31divestiture_reductionannounced2004-12-072005-06-30GlobalPersonal Systems Group — Personal Computing Divisionother
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell the Personal Computing Division to Lenovo Group Limited; consideration is cash plus Lenovo equity, with IBM retaining a preference to provide maintenance, warranty and financing services. No affected-employee count disclosed; expected to close in Q2 2005.
2004-12-31acquisition_additioncompletedVariousGlobal Services and Softwarebusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		14 acquisitions completed in 2004 at an aggregate cost of $2,111 million, all in software and services (including Candle, $431M, and Maersk Data/DMdata, $792M); acquired headcount not disclosed.
2004-12-31restructuringin_progressGlobalCompany-wideUSD 332 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce rebalancing charges of $332 million in 2004 (versus $454 million in 2003); the filing states the amount varies by year with required skills, competitive environment and economic conditions. Employees affected not disclosed.
2004-12-31otherin_progressJapanGlobal Services — IBM Japansubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Post-year-end review found certain IBM Japan employees acted improperly on third-party hardware sales; disciplinary action being taken. Full-year Global Services revenue and cost reduced by $260 million ($50 million already in reported Q4 results, $210 million recorded as a Type 1 subsequent event). Headcount impact not quantified.
2004-12-31restructuringin_progress2002-06-30GlobalMicroelectronics; Global ServicesUSD 332 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Ongoing workforce reductions expense for 2004. Includes payments for actions initiated in 2002.
2004-12-31acquisition_additioncompleted2004-12-31GlobalSoftware; Global ServicesMD&A
f5-10k / Qwen3.6-27B-Q8_0		Company continued to invest in Global Services and Software through hiring and acquisitions.
2004-09-30restructuringin_progressUSD 45 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $45 million in Q3 2004 (vs $93 million in Q3 2003); no employee counts disclosed. Related restructuring liability for workforce actions was $110 million current and $529 million non-current at 2004-09-30 per Note 9.
2004-09-30restructuringin_progressUSD 275 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction expense of $275 million for the nine months ended 2004-09-30 (vs $326 million in 2003); no employee counts disclosed.
2004-09-30restructuringin_progressGlobalMultiple (Microelectronics, PwC consulting integration, HDD, and legacy actions)USD 131 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Current-portion workforce and space liabilities totaled $221M at 9/30/04 (from $390M at 12/31/03); non-current $768M. No employee counts disclosed.
2004-09-30acquisition_additioncompleted2004-06-072004-06-07GlobalSoftwareUSD 435 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Candle Corporation acquired for $435M; 7 acquisitions totaling $1,154M in nine months. Headcount added not disclosed.
2004-09-30divestiture_reductionannounced2004-10-212004-12-31GlobalElectronic data interchange and business exchange servicessubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement with Francisco Partners to acquire IP and selected assets; closing expected by country in Nov–Dec 2004. Headcount impact not disclosed.
2004-09-30restructuringin_progress2002-06-30GlobalMicroelectronics Division; Workforce and Leased SpaceUSD 131 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Represents 'Other Adjustments' to liability for 2002 Microelectronics Division actions (workforce and space). Includes reclassifications, FX, and net adjustments to estimated costs.
2004-09-30restructuringin_progress2002-12-31GlobalPricewaterhouseCoopers Consulting Business Acquisitionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Liability roll-forward disclosed for 4Q2002 actions; no specific charge or employee count disclosed for the current period.
2004-09-30restructuringin_progress2002-12-31GlobalHard Disk Drive (HDD) BusinessUSD -4 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reduction in previously recorded liabilities for HDD-related restructuring. $4 million credit included in Discontinued Operations.
2004-09-30restructuringin_progress1999-12-31GlobalOther Actionsrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Liability roll-forward disclosed for 1999 actions; no specific charge or employee count disclosed for the current period.
2004-09-30restructuringin_progress1993-12-31GlobalActions through 1993USD -19 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Reduction in previously recorded liabilities for actions through 1993.
2004-09-30othercompleted2004-09-29United StatesPersonal Pension Plan (PPP)USD 320 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		One-time charge to settle certain legal claims associated with the IBM Personal Pension Plan (Cooper et al. vs. IBM). Includes incremental pension benefits and stipulated remedies.
2004-06-30restructuringin_progressrestructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce reduction actions spanning 2002 actions, PwC consulting acquisition, HDD business, 1999 actions and actions through 1993. Workforce severance liability at 2004-06-30: $119 million current and $533 million non-current; $150 million of workforce severance paid in the first six months of 2004. No employee counts disclosed. Separately, SG&A includes 'Workforce reductions - ongoing' expense of $67 million for the quarter and $230 million for the six months.
2004-06-30restructuringin_progressGlobalMultiple (Microelectronics Division, workforce/space rebalancing, PwC consulting integration, HDD business)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing legacy programs (actions from 1999–2002). Liability roll-forward disclosed: current workforce liability $119M and non-current $533M at 6/30/04; no employee counts given. Q2/YTD workforce-reduction expense of $67M/$230M shown within SG&A.
2004-06-30acquisition_additioncompleted2004-06-072004-06-07GlobalSoftwareUSD 435 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase price $435M; acquired assembled workforce cited as goodwill driver, but no headcount added disclosed.
2004-06-30restructuringin_progress2002-06-30GlobalMicroelectronics Division, Workforce, Leased SpaceUSD 234 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Payments of $234 million made during the six months ended June 30, 2004, related to actions taken in Q2 2002 (Microelectronics, workforce, space), Q4 2002 (PwC acquisition), 2002 (HDD business), 1999, and through 1993. Employee counts not disclosed for this period's payments.
2004-06-30acquisition_additioncompleted2004-06-07GlobalSoftwareUSD 435 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired Candle Corporation for $435 million on June 7, 2004. Integrated into Software segment. Headcount added not explicitly disclosed.
2004-03-31restructuringin_progressUSD 163 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing workforce rebalancing expense of $163 million in Q1 2004 vs $79 million in Q1 2003; restructuring footnote (Note 9) discloses liability balances for workforce and space actions but no employee counts.
2004-03-31restructuringin_progressGlobalMultiple (Microelectronics Division, workforce and leased space rebalancing, PwC consulting acquisition integration, hard disk drive business)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability roll-forward only: current portion $283M at 3/31/04 (from $390M at 12/31/03, $157M payments, $50M other adj.); non-current $793M (from $871M, $0 payments, -$78M other adj.). No employee counts disclosed. Includes workforce and space actions from 2002, 1999, and through 1993. Net $23M of adjustments reduced previously recorded liabilities in Q1 2004.
2004-03-31acquisition_additioncompleted2003-02-212003-02-21GlobalSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Rational Software completed 2003-02-21 for $2,095M cash plus $68M replacement stock options; no headcount added disclosed. Included for context as the acquisition drives Q1 2004 Software segment growth.
2004-03-31restructuringin_progressGlobalVarious (Microelectronics, PwC acquisition, HDD, legacy)USD 157 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Payments of $157 million made in Q1 2004 for ongoing workforce reductions and space rebalancing from prior actions (2002-1993). Employee counts not disclosed.
2004-03-31restructuringin_progressGlobalVariousUSD 163 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Expense of $163 million recorded for 'Workforce reductions - ongoing' in Q1 2004. Employee counts not disclosed.
2003-12-31restructuringcompleted14,2132002-062003-06-30Primarily Global ServicesUSD 722 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Employee-termination component of the Q2 2002 actions (charge recorded in SG&A in 2002, responding to the decline in corporate spending on technology services); all 14,213 affected employees left the company by June 30, 2003, so the headcount reduction was realized in fiscal 2003.
2003-12-31restructuringcompleted1,4002002-062003-06-30Microelectronics Division (Technology Group)USD 45 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Employee terminations from the Q2 2002 Microelectronics refocusing toward high-end foundry, ASICs and standard products (charge recorded in SG&A in 2002); all 1,400 affected employees departed by June 30, 2003.
2003-12-31restructuringcompleted3,5412002-12-312003-12-31Primarily Global ServicesUSD 305 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Workforce rebalancing executed in Q4 2002 in connection with the PwCC acquisition; affected employees notified as of December 31, 2002 and all departed by December 31, 2003. Charge recorded in SG&A in Q4 2002.
2003-12-31restructuringcompleted1,2032002-12-312003-12-31Acquired PwCC workforce (Business Consulting Services)USD 48 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Reductions among employees acquired with PwCC; $48 million included in liabilities assumed under 2002 purchase accounting. All departed by December 31, 2003.
2003-12-31reduction_in_forcecompletedPrimarily Global ServicesUSD 454 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Ongoing annual workforce rebalancing charge for fiscal 2003; headcount affected not disclosed. Note M indicates workforce accruals primarily relate to the Global Services business, and amounts vary year to year with needed skills, competitive landscape and economic conditions.
2003-12-31acquisition_additioncompleted2003-02-212003-02-21Softwarebusiness_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Rational Software Corporation acquired February 21, 2003 for $2,095 million cash; operations and employees merged into the Software segment as a new division. Headcount added not disclosed. $68 million of replacement stock options were issued to Rational employees.
2003-12-31acquisition_additioncompleted20032003Software (5), Global Services (2), Hardware (1)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Eight additional acquisitions completed during 2003 — five software, two Global Services-related and one hardware — at $373 million aggregate purchase price; headcount added not disclosed.
2003-12-31restructuringcompleted1,4002002-06-302003-06-30GlobalTechnology Group — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q2 2002 (exact day not stated); headcount is cumulative for the program and all 1,400 employees had left by June 30, 2003. Charge shown is the employee-termination component of the $1,727 million total pre-tax second-quarter 2002 charge, which also included asset write-offs, purchase-commitment and vacant-space costs.
2003-12-31restructuringcompleted14,2132002-06-302003-06-30GlobalGlobal Services and otherUSD 722 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Program announced in Q2 2002; headcount is cumulative for the program and all 14,213 employees had left by June 30, 2003. Charge shown is the employee-termination component of the $1,727 million total pre-tax second-quarter 2002 charge.
2003-12-31restructuringcompleted3,5412002-12-312003-12-31GlobalGlobal Services (primarily)USD 305 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce and leased-space rebalancing tied to the PwCC acquisition, announced in Q4 2002 (exact day not stated); all 3,541 employees had left by December 31, 2003. Charge is the amount recorded in the Consolidated Statement of Earnings; a further $48 million relating to acquired PwCC employees was recorded in purchase accounting.
2003-12-31restructuringcompleted1,2032002-12-312003-12-31GlobalAcquired PwCC workforceUSD 48 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Separate sub-component of the Q4 2002 PwCC-related rebalancing covering acquired PwCC employees; all had left by December 31, 2003. Charge was recorded in purchase accounting rather than the income statement.
2003-12-31restructuringin_progressGlobalCompany-wideUSD 454 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing annual workforce rebalancing charged to SG&A in 2003 (up from $300 million in 2002); no employee count, announcement date or completion timeline is disclosed. Excludes the 2002 actions, which are reported separately.
2003-12-31acquisition_additioncompletedGlobalSoftware, Global Services, Hardwarebusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Nine acquisitions completed in 2003 at an aggregate cost of $2,536 million, the largest being Rational Software (closed February 21, 2003); headcount added through these acquisitions is not disclosed.
2003-12-31restructuringcompleted1,4002002-06-302003-06-30GlobalMicroelectronicsUSD 45 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second quarter 2002 Microelectronics actions. All 1,400 employees left by June 30, 2003.
2003-12-31restructuringcompleted14,2132002-06-302003-06-30GlobalGlobal Services and otherUSD 722 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second quarter 2002 productivity actions. All 14,213 employees left by June 30, 2003.
2003-12-31restructuringcompleted3,5412002-12-312003-12-31GlobalGlobal ServicesUSD 305 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2002 actions related to PwCC acquisition. All 3,541 employees left by December 31, 2003.
2003-12-31restructuringcompleted1,2032002-12-312003-12-31GlobalGlobal ServicesUSD 48 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter 2002 actions related to PwCC acquisition (acquired employees). All 1,203 employees left by December 31, 2003.
2003-09-30restructuringcompleted1,4002002-04-012003-06-30Microelectronics Division (Technology segment)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions of 1,400 people, all of whom left the company as of June 30, 2003. Remaining liability relates to terminated employees granted annual income-supplement payments in certain countries until pension benefits begin or death.
2003-09-30restructuringcompleted14,2132002-04-012003-06-30Global Services and otherrestructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Majority of reductions relate to Global Services business; all 14,213 people left the company as of June 30, 2003. Remaining liability is for annual income-supplement payments to terminated employees in certain countries.
2003-09-30restructuringin_progress4,7442002-10-01Global Services (PwC consulting acquisition integration)USD 353 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions of 4,744 people following PwC consulting acquisition; approximately 98 percent had left the company as of September 30, 2003. Charge value reflects Q4 2002 recorded workforce liability of $296M current plus $57M non-current.
2003-09-30restructuringin_progressUSD 86 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing quarterly workforce reductions and rebalancing of $86 million in Q3 2003 versus $23 million in Q3 2002; no headcount count disclosed for this quarter's actions.
2003-09-30restructuringcompleted14,2132003-06-30Global ServicesUSD 722 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability of $722M ($671M current, $51M non-current) recorded in Q2 2002 for employee terminations; all 14,213 people had left the company as of June 30, 2003. Remaining non-current liability relates to supplemental income payments in certain countries until pension eligibility or death. Announcement date stated only as second quarter of 2002.
2003-09-30restructuringcompleted1,4002003-06-30Technology Group — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability of $45M ($44M current, $1M non-current) recorded in Q2 2002; all 1,400 employees had left as of June 30, 2003. Part of broader Microelectronics refocus including capacity, purchase commitment and vacant space actions. Announcement date stated only as second quarter of 2002.
2003-09-30restructuringin_progress4,744Global Services (PwC consulting integration)USD 353 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability of $353M ($296M current, $57M non-current) recorded in Q4 2002; approximately 98 percent of the 4,744 affected employees had left as of September 30, 2003. Majority relates to Global Services. Announcement date stated only as fourth quarter of 2002.
2003-09-30restructuringin_progressCompany-wideUSD 86 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce reductions and rebalancing charged to SG&A totaled $86M in Q3 2003 (vs. $23M in Q3 2002). No employee count disclosed. No headcount impact stated.
2003-09-30acquisition_additioncompleted2003-02-212003-02-21Software Groupbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Rational acquired for $2,095M cash on February 21, 2003 and merged into IBM Software Group as a new division and brand; acquired assembled workforce cited as a goodwill driver. No employee headcount disclosed.
2003-09-30acquisition_additioncompleted2002-10-01Global Services — Business Consulting Servicesbusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		PwC consulting business acquired (results included from October 1, 2002); additional $397M paid to PwC in July 2003, substantially all recorded as incremental goodwill. No employee headcount disclosed for the acquisition.
2003-09-30divestiture_reductioncompleted2002-12-31Hard disk drive (HDD) business — Discontinued Operationsother
f5-10q / MiMo-V2.6-Flash-fp8-HTML		HDD business sold to Hitachi, Ltd. on December 31, 2002; presented as discontinued operations. No headcount associated with the divestiture disclosed.
2003-09-30restructuringcompleted1,4002002-04-012003-06-30GlobalMicroelectronics Divisionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions represent 1,400 people, all of whom left the company as of June 30, 2003. Remaining liability relates to terminated employees granted annual payments in certain countries.
2003-09-30restructuringcompleted14,2132002-04-012003-06-30GlobalGlobal Servicesrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Majority of workforce reductions relate to Global Services business. 14,213 people left the company as of June 30, 2003.
2003-09-30restructuringin_progress4,7442002-10-012003-09-30GlobalGlobal Services (PwC Consulting Acquisition)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions represent 4,744 people of which approximately 98 percent left the company as of September 30, 2003. Non-current accrual relates to terminated employees in certain countries outside the United States.
2003-09-30acquisition_additioncompleted2003-02-212003-02-21GlobalSoftware GroupUSD 2,095 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Company purchased outstanding stock of Rational for $2,095 million. Merged Rational's business operations and employees into IBM Software Group. Specific headcount not disclosed.
2003-06-30restructuringcompleted1,4002002-04-01Technology Group — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Terminations recorded in Q2 2002 ($44M current, $1M non-current); all 1,400 employees had left the company as of June 30, 2003. Remaining liability relates to annual income-supplement payments in certain countries until pension benefits begin or death.
2003-06-30restructuringcompleted14,2132002-04-01Global Services and otherUSD 722 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Q2 2002 charge of $671M current and $51M non-current; all 14,213 employees had left the company as of June 30, 2003. Majority related to Global Services; remaining liability covers annual income-supplement payments in certain countries.
2003-06-30restructuringin_progress2002-04-012006-12-31Technology Group — Microelectronics Division (vacant space)USD 11 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Ongoing rent obligations for vacant space that could not be sublet or was sublet below committed lease rates; obligations vary by lease with the longest extending through 2006.
2003-06-30plant_closurecompleted2002-04-012002-12-31Endicott, New YorkTechnology Group — Microelectronics interconnect products operationsUSD 223 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Loss on sale primarily relating to land, buildings, machinery and equipment; transaction closed in Q4 2002, sold to Endicott Interconnect Technologies, Inc. IBM entered a limited supply agreement and leases back about one third of the campus.
2003-06-30divestiture_reductioncompleted2002-04-012002-08-31Technology Group — Microelectronics (Mylex business; wireless phone chipset operations)USD 63 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Mylex business sold to LSI Logic (completed August 2002, $74M loss); part of wireless phone chipset operations sold to TriQuint Semiconductor in June 2002 ($11M realized gain). Net of the two items is $63M.
2003-06-30restructuringin_progress4,7442002-10-012019-12-31Global Services (PwC consulting acquisition integration)USD 353 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Q4 2002 charge of $296M current and $57M non-current; approximately 95 percent of the 4,744 affected employees had left the company as of June 30, 2003. Non-current accrual covers annual income-supplement payments in certain countries.
2003-06-30restructuringin_progress2002-10-012019-12-31PwC consulting business (vacant space)USD 248 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Q4 2002 charge of $68M current and $180M non-current for rent on vacant space that could not be sublet or was sublet below committed rates; longest obligation extends through 2019.
2003-06-30divestiture_reductioncompleted2002-01-012002-12-31Hard disk drive (HDD) businessother
f5-10q / GLM-5.3-flash-fp4-HTML		HDD business sold to Hitachi, Ltd. on December 31, 2002; reported as discontinued operations. 2002 HDD restructuring charges and related Q2 2003 adjustments recorded in discontinued operations.
2003-06-30acquisition_additioncompleted2003-02-212003-02-21Software Group (Rational Software Corp.)USD 2,092 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Purchased outstanding stock of Rational for $2,092M cash; net cash payment $1,039M after assuming $1,053M of Rational cash. Rational operations and employees merged into IBM Software Group as a new division and brand. Headcount added not disclosed.
2003-06-30acquisition_additioncompleted2003-04-012003-06-30Software Group (Think Dynamics)USD 48 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Second quarter 2003 acquisition with $48 million purchase price; headcount added not disclosed.
2003-06-30acquisition_additionannounced2003-07-012003-07-31Software Group (Aptrix)USD 11 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		July 2003 acquisition with purchase price of approximately $11 million; headcount added not disclosed.
2003-06-30reduction_in_forcein_progress2003-04-01Company-wide ongoing workforce rebalancingUSD 116 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Second quarter 2003 charges for ongoing workforce rebalancing of $116 million, compared with $1,250 million of Microelectronics and productivity actions taken in the second quarter of 2002.
2003-06-30restructuringcompleted1,4002002-04-012003-06-30GlobalTechnology (Microelectronics Division)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions tied to Microelectronics refocus; all 1,400 had left by 2003-06-30. Remaining liability relates to supplemental income payments in certain countries.
2003-06-30restructuringcompleted14,2132002-04-012003-06-30GlobalGlobal Services and Otherrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Majority related to Global Services; all 14,213 had left by 2003-06-30. Remaining liability for supplemental income payments in certain countries.
2003-06-30restructuringin_progress4,7442002-10-01GlobalGlobal Services (PwC consulting integration)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 95 percent had left as of 2003-06-30. Non-current accrual relates to annual supplemental income payments for terminated employees in certain non-US countries.
2003-06-30restructuringcompleted1,4002002-04-012003-06-30GlobalMicroelectronics Divisionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions in Microelectronics Division; all affected employees left the company as of June 30, 2003.
2003-06-30restructuringcompleted14,2132002-04-012003-06-30GlobalGlobal Services and Otherrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions primarily in Global Services; all affected employees left the company as of June 30, 2003.
2003-06-30restructuringcompleted4,7442002-10-012003-06-30GlobalGlobal Services (PwC Acquisition)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions related to PwC consulting business acquisition; approximately 95% left as of June 30, 2003.
2003-03-31restructuringcompleted1,4002002-06Technology Group (Microelectronics Division)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions of 1,400 people tied to 2002 Microelectronics capacity refocus; approximately 96 percent had left the company as of March 31, 2003. Remaining severance liability of $2 million at 3/31/03.
2003-03-31restructuringcompleted14,2132002-06Global Services and otherrestructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions of 14,213 people, primarily in Global Services; approximately 94 percent had left the company as of March 31, 2003. Combined current/non-current severance liability of $162 million at 3/31/03.
2003-03-31restructuringin_progress4,7442002-122003-06-30Global Services (PwC consulting acquisition integration)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce rebalancing tied to the PwC consulting acquisition; approximately 80 percent had left as of March 31, 2003, with over 95 percent expected to leave by June 30, 2003. Workforce liability of $205 million at 3/31/03.
2003-03-31restructuringin_progress14,2132002-04-01GlobalGlobal Servicesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q2 2002; approximately 94% had left the company as of 2003-03-31. Severance liability of $86M current and $76M non-current remained at quarter-end.
2003-03-31restructuringin_progress1,4002002-04-01GlobalTechnology / Microelectronicsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q2 2002; approximately 96% had left the company as of 2003-03-31. Related to refocusing microelectronics on high-end foundry, ASICs, and standard products.
2003-03-31restructuringin_progress4,7442002-10-012003-06-30GlobalGlobal Services / Business Consulting Servicesrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in Q4 2002 following acquisition of PricewaterhouseCoopers consulting business; approximately 80% had left as of 2003-03-31, with over 95% expected to leave by 2003-06-30. Severance liability of $136M current and $69M non-current remained at quarter-end.
2003-03-31acquisition_additioncompleted2003-02-212003-02-21GlobalSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition completed 2003-02-21 for $2,092M cash. Headcount added not disclosed. Rational merged into IBM Software Group as a new division and brand.
2003-03-31divestiture_reductioncompleted2002-12-312002-12-31GlobalHardware / Storage (HDD business)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Hard disk drive business sold to Hitachi, Ltd. on 2002-12-31; accounted for as discontinued operations. Headcount removed not disclosed.
2003-03-31restructuringin_progress1,4002002-04-01GlobalMicroelectronics Divisionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions represent 1,400 people; approx 96% left company as of March 31, 2003. Part of Q2 2002 actions to refocus microelectronics business.
2003-03-31restructuringin_progress14,2132002-04-01GlobalGlobal Services and Otherrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions represent 14,213 people; approx 94% left company as of March 31, 2003. Part of Q2 2002 actions rebalancing workforce in response to decline in corporate spending.
2003-03-31restructuringin_progress4,7442002-10-012003-06-30GlobalGlobal Services (PwC Consulting Acquisition)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions represent 4,744 people; approx 80% left company as of March 31, 2003. Company expects over 95% to leave by June 30, 2003. Related to Q4 2002 acquisition of PwC consulting business.
2002-12-31reduction_in_forcein_progress14,213Global Services and otherUSD 722 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Second-quarter 2002 workforce reductions; approximately 94% of affected employees had left the company as of 2002-12-31. The overall Q2 program totaled $1,727 million pre-tax, also including machinery write-offs, purchase-commitment charges, vacant-space accruals and divestiture losses.
2002-12-31reduction_in_forcein_progress1,400Microelectronics Division (Technology Group)USD 45 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Second-quarter 2002 terminations tied to the decision to significantly reduce aluminum-technology manufacturing capacity; approximately 94% had left the business as of 2002-12-31.
2002-12-31divestiture_reductioncompletedEndicott, New YorkInterconnect products operations (Microelectronics Division)USD 223 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Agreement signed in Q2 2002 to sell the interconnect products operations in Endicott to Endicott Interconnect Technologies; the transaction closed in Q4 2002. The loss related primarily to land, buildings, machinery and equipment; headcount transferred was not disclosed.
2002-12-31divestiture_reductioncompletedMylex business and wireless phone chipset operations (Microelectronics Division)USD 63 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Mylex sold to LSI Logic (completed August 2002; $74 million loss) and part of the wireless phone chipset operations sold to TriQuint Semiconductor in June 2002 ($11 million gain), netting $63 million. Headcount was not disclosed.
2002-12-31acquisition_additioncompleted30,0002002-10-01Business Consulting Services (Global Services)MD&A
f5-10k / GLM-5.3-flash-HTML		Approximate headcount ('about 30,000 professionals') added when IBM acquired PwCC for $3,474 million on 2002-10-01. The acquisition also entailed roughly $196 million of pre-tax one-time compensation costs for certain PwCC partners and employees.
2002-12-31reduction_in_forcein_progress3,5412002-12-312003-03-31Primarily Global ServicesUSD 305 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Fourth-quarter 2002 action connected to the PwCC acquisition; affected employees were notified as of 2002-12-31 and expected to leave by the end of Q1 2003. The broader Q4 rebalancing produced a ~$601 million liability, split ~$318 million for IBM people/space and ~$283 million for acquired PwCC people/space, including vacant leased-space charges.
2002-12-31reduction_in_forcein_progress1,2032002-12-312003-03-31Acquired PwCC workforce (Global Services)USD 48 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Reduction among employees acquired in the PwCC acquisition; the charge was recorded within liabilities assumed for purchase accounting. Affected employees were expected to leave by the end of Q1 2003.
2002-12-31restructuringcompletedHDD business (discontinued operations; formerly Technology Group)USD 295 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Workforce, manufacturing-capacity and space reductions for the disk drive business ahead of its sale to Hitachi (closed 2002-12-31); charges were recorded in the second and fourth quarters of 2002 within discontinued operations. Note C separately cites roughly $508 million net of tax for these announced HDD actions.
2002-12-31reduction_in_forcecompletedUSD 300 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Ongoing quarterly workforce reductions and rebalancing charges recorded during 2002; the disclosed amount excludes workforce reductions taken in the second quarter of 2002. The filing notes this recurring activity totaled $285 million in 2001 and $167 million in 2000.
2002-12-31acquisition_additionannounced2003-02-21IBM Software Groupsubsequent_events
f5-10k / GLM-5.3-flash-HTML		Acquisition of Rational Software Corp. for approximately $2.1 billion in cash completed 2003-02-21 (after fiscal year-end); Rational's operations and employees are to be merged into the IBM Software Group as a new division. Headcount was not disclosed.
2002-12-31restructuringin_progress1,400GlobalTechnology Group — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Executed during Q2 2002 (exact date not disclosed); part of a $1,727 million pre-tax program. About 94% had left by 2002-12-31. Non-current accrual relates to income-supplement payments in certain countries.
2002-12-31restructuringin_progress14,213GlobalGlobal Services and otherUSD 722 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Executed during Q2 2002 in response to the decline in corporate spending on technology services; about 94% had left by 2002-12-31. Same $1,727 million pre-tax program as the Microelectronics action.
2002-12-31restructuringin_progress3,5412003-03-31GlobalGlobal Services (majority) and other IBM functionsUSD 305 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Executed during Q4 2002 to rebalance workforce and leased space following the PwCC acquisition; employees expected to leave by end of Q1 2003. Total Q4 program was $322 million pre-tax including space charges.
2002-12-31restructuringin_progress1,2032003-03-31GlobalAcquired PwCC workforceUSD 48 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired PwCC employees expected to leave by end of Q1 2003; cost recorded as part of liabilities assumed in purchase accounting rather than in the income statement.
2002-12-31acquisition_additioncompleted30,0002002-10-012002-10-01GlobalGlobal Services — Business Consulting ServicesItem_1_Business
f5-10k / MiMo-V2.6-Flash-fp8-HTML		About 30,000 professionals added with the PwCC acquisition closed 2002-10-01 for $3,474 million; described as bringing industry-specific business transformation skills.
2002-12-31divestiture_reductioncompleted2002-12-312002-12-31GlobalTechnology Group — Hard disk drive (HDD) businessdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		HDD business sold to Hitachi, Ltd. on 2002-12-31; headcount removed through the divestiture is not quantified in the filing. Related restructuring of $295 million for workforce, capacity and space was recorded in discontinued operations.
2002-12-31restructuringin_progressGlobalCompany-wideUSD 300 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing quarterly workforce reductions and rebalancing; $300 million in 2002, explicitly excluding the Q2 2002 second-quarter actions. Headcount affected not disclosed.
2002-12-31restructuringcompleted1,4002002-06-30GlobalMicroelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second quarter actions. 94% left business as of Dec 31, 2002.
2002-12-31restructuringcompleted14,2132002-06-30GlobalGlobal Services and otherUSD 722 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Second quarter actions. 94% left company as of Dec 31, 2002.
2002-12-31restructuringin_progress3,5412002-12-312003-03-31GlobalGlobal ServicesUSD 305 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter actions related to PwCC acquisition. Expected to leave by end of Q1 2003.
2002-12-31restructuringin_progress1,2032002-12-312003-03-31GlobalPwCC (Acquired)USD 48 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Fourth quarter actions related to PwCC acquisition. Recorded in purchase accounting liabilities.
2002-12-31acquisition_additioncompleted30,0002002-10-01GlobalGlobal ServicesMD&A
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of PricewaterhouseCoopers Consulting (PwCC). Added about 30,000 professionals.
2002-12-31divestiture_reductioncompleted2002-12-31GlobalTechnology Group (HDD)discontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of HDD business to Hitachi. Contributed to decrease in less-than-wholly owned subsidiaries employees (primarily in China).
2002-09-30restructuringin_progress1,4002002-06Technology segment — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Employee terminations component of Q2 2002 Microelectronics actions; approximately 91 percent had left the business as of September 30, 2002. Non-current portion covers supplemental pension payments continuing until former employee dies.
2002-09-30restructuringin_progress14,2132002-06Global Services and otherUSD 722 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Majority relate to Global Services; approximately 85 percent had left the company as of September 30, 2002. Charges recorded in SG&A in Q2 2002.
2002-09-30divestiture_reductionin_progress2002-06-03Technology segment — Hard Disk Drive businessUSD 135 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Estimated loss on disposal, net of tax, for sale of HDD business to Hitachi; proceeds approximately $2 billion, 70 percent due at closing. Headcount affected not disclosed.
2002-09-30restructuringannounced2002-10Discontinued HDD businessUSD 250 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Charge of up to approximately $250 million, net of tax, expected in Q4 2002 for announced restructuring actions related to the discontinued HDD business.
2002-09-30acquisition_additioncompleted1,1002002-07-302002-10-01Global Services — Business Consulting ServicesUSD 187 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Approximately 1,100 PwCC partners joined IBM upon the October 1, 2002 acquisition; $187 million pre-tax one-time compensation costs for certain partners and employees to be recorded in Q4 2002.
2002-09-30restructuringin_progress14,213GlobalGlobal Services and OtherUSD 722 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Actions taken in second quarter 2002; approximately 85 percent had left the company as of 2002-09-30. Pre-tax charge of $722M for employee terminations. No specific announcement date disclosed.
2002-09-30restructuringin_progress1,400GlobalTechnology — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Actions taken in second quarter 2002; approximately 91 percent had left the business as of 2002-09-30. Pre-tax charge of $45M for employee terminations. No specific announcement date disclosed.
2002-09-30acquisition_additioncompleted1,1002002-07-302002-10-01GlobalGlobal Services — Business Consulting ServicesUSD 187 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Approximately 1,100 partners joined IBM on the 2002-10-01 closing of the ~$3.5B PwC Consulting purchase. $187M pre-tax one-time compensation costs for certain PwCC partners and employees to be recorded in Q4 2002.
2002-09-30restructuringannouncedGlobalDiscontinued operations — Hard Disk Drive businessUSD 250 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Restructuring actions related to the discontinued HDD business announced in October 2002; expected charge of up to approximately $250M, net of tax, in Q4 2002. No employee count disclosed.
2002-09-30restructuringin_progress1,4002002-04-01GlobalMicroelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions in Microelectronics Division; 91% left as of Sept 30, 2002.
2002-09-30restructuringin_progress14,2132002-04-01GlobalGlobal Services and OtherUSD 722 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions primarily in Global Services; 85% left as of Sept 30, 2002.
2002-09-30acquisition_additionannounced1,1002002-10-012003-03-31GlobalGlobal Servicessubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Approximately 1,100 partners joined IBM; integration targeted for Q1 2003.
2002-06-30restructuringin_progress1,4002002-06-042002-08-30Microelectronics Division (Technology segment)USD 45 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Approximately 3 percent had left as of June 30, 2002; remaining employees notified by June 30, 2002, with majority departing by August 30, 2002. Non-current portion covers supplemental pension payments continuing until former employee dies. Part of broader Microelectronics realignment with total pre-tax charges of $1,727 million across all action categories.
2002-06-30restructuringin_progress14,2132002-06-042002-09-30Global Services and otherUSD 722 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Approximately 57 percent had left the company as of June 30, 2002; remaining employees notified by June 30, 2002, with majority departing by September 30, 2002. Reductions primarily in Global Services, in response to decline in corporate spending on technology services.
2002-06-30divestiture_reductionannounced2002-06-03Hard Disk Drive business (Technology segment)USD 28 (millions)other
f5-10q / GLM-5.3-flash-fp4-HTML		Agreement signed June 3, 2002 to sell HDD business to Hitachi for approximately $2 billion; estimated loss on disposal approximately $28 million net of tax. Headcount transferring not disclosed. Subject to regulatory approvals; 70 percent of proceeds at closing, remainder at one and three years after close.
2002-06-30acquisition_additionannounced30,0002002-07-302002-12-31GlobalPwC Consulting (business consulting and technology services)USD 3,500 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Definitive agreement to purchase PwC's global consulting unit for approximately $3.5 billion ($2.7 billion cash, ~$400 million stock, remainder convertible note). PwC Consulting comprises over 30,000 employees including approximately 1,300 partners. Expected to close in second half of 2002 subject to regulatory and partner approvals; estimated to reduce Q4 2002 earnings by ~$500 million net of tax.
2002-06-30restructuringin_progress1,4002002-06-302002-08-30Not specifiedTechnology — Microelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Part of Microelectronics realignment reducing aluminum technology capacity. Approximately 3 percent had left as of 2002-06-30; remainder notified by quarter-end with majority departing by 2002-08-30. Non-current portion relates to supplemental pension payments continuing until the former employee dies.
2002-06-30restructuringin_progress14,2132002-06-302002-09-30Not specifiedGlobal Services and otherUSD 722 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce rebalancing in response to decline in corporate spending on technology services. Approximately 57 percent had left the company as of 2002-06-30; remainder notified by quarter-end with majority departing by 2002-09-30. Charge recorded in SG&A expense.
2002-06-30divestiture_reductionannounced2002-06-03Not specifiedTechnology — Hard Disk Drive (HDD) businessUSD 28 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement to sell HDD business to Hitachi for approximately $2 billion; estimated loss on disposal of approximately $28 million net of tax. Headcount affected not disclosed. 70 percent of proceeds payable at closing, remainder at one and three years post-close.
2002-06-30plant_closurein_progress2002-06-30Endicott, New York, United StatesTechnology — Microelectronics interconnect products operationsUSD 223 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of interconnect products operations to Endicott Interconnect Technologies, Inc.; $223 million loss on sale primarily for land, buildings, machinery and equipment. IBM will lease back about one third of the campus. Associated workforce reduction not quantified.
2002-06-30divestiture_reductionin_progress2002-06-302002-09-30Not specifiedTechnology — Microelectronics (Mylex business and wireless phone chipset operations)USD 63 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Mylex sale to LSI Logic (estimated $74 million loss, expected to close Q3 2002 subject to regulatory approval) and partial sale of wireless phone chipset operations to TriQuint (realized gain of $11 million). Headcount affected not disclosed.
2002-06-30acquisition_additionannounced30,0002002-07-302002-12-31GlobalGlobal Services — PwC Consultingsubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Definitive agreement to purchase PwC's global business consulting and technology services unit for approximately $3.5 billion (~$2.7 billion cash, ~$400 million stock, remainder in convertible note). PwC Consulting comprises over 30,000 employees including approximately 1,300 partners; expected to close in second half of 2002 subject to regulatory and partner approvals. Acquisition expected to reduce earnings by approximately $500 million net of tax in Q4 2002.
2002-06-30restructuringin_progress1,4002002-06-042002-08-30GlobalMicroelectronics DivisionUSD 45 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions in Microelectronics; majority to leave by Aug 30, 2002. Charge relates to employee terminations.
2002-06-30restructuringin_progress14,2132002-06-042002-09-30GlobalGlobal Services and OtherUSD 722 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions primarily in Global Services; majority to leave by Sep 30, 2002. Charge relates to employee terminations.
2002-06-30acquisition_additionannounced30,0002002-07-30GlobalGlobal ServicesUSD 3,500 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Agreement to purchase PwC Consulting; includes over 30,000 employees. Transaction expected to close in second half of 2002.
2002-03-31restructuringin_progressUSD 138 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter 2002 charges for workforce reductions totaled $138 million, an increase of $108 million versus the prior-year quarter; company states it may continue related actions from time to time. Restructuring footnote (Note 7) shows workforce accrual balances of $74 million current and $365 million non-current at March 31, 2002, relating to actions taken through 1993 and 1999 special actions.
2002-03-31acquisition_additioncompleted2002-01-112002-01-11SoftwareUSD 138 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisition of CrossWorlds Software, Inc. for $138 million completed January 11, 2002; goodwill of $130 million assigned to Software segment. Employee headcount added through the acquisition is not disclosed.
2002-03-31otherannounced2002-04-16Technology (hard disk drive operations)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		IBM and Hitachi announced plans to create a standalone company integrating hard disk drive operations from R&D through sales and marketing; negotiations on terms underway. Headcount impact not disclosed.
2002-03-31restructuringin_progressGlobalMultipleUSD 138 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 2002 workforce reduction charges totaled $138M, a $108M increase over Q1 2001. No employee count disclosed. Company states it continues to evaluate headcount and skills needs.
2002-03-31acquisition_additioncompleted2002-01-112002-01-11United StatesSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired all outstanding stock of CrossWorlds Software for $138M on 2002-01-11. No headcount figure disclosed for acquired employees.
2002-03-31divestiture_reductioncompletedUnited States and EuropePersonal and Printing Systems — desktop PC manufacturingMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of U.S. and European desktop personal computer manufacturing to Sanmina-SCI generated a $91M gain in Q1 2002. No headcount figure disclosed for transferred employees.
2002-03-31restructuringin_progressGlobalWorkforce balancing initiativesUSD 138 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Charges taken for workforce reductions increased $108 million in Q1 2002 to a total of $138 million. Company continues to evaluate headcount and skills needs.
2002-03-31acquisition_additioncompleted2002-01-11GlobalSoftwareUSD 138 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired CrossWorlds Software, Inc. for $138 million. Headcount not explicitly disclosed.
2001-12-31restructuringin_progressGlobalMultipleUSD 293 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Ongoing workforce rebalancing actions during 2001. Workforce accruals for contractually obligated payments to terminated employees were $293M in 2001. No employee count disclosed. Restructuring workforce accrual balances: $87M current and $385M non-current at year-end.
2001-12-31acquisition_additioncompleted2001-07-012001-09-30GlobalSoftwareUSD 1,002 (millions)business_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquisition of Informix Corporation's database software business for $1 billion cash. Completed Q3 2001. Purchase price allocation includes $591M goodwill. No headcount added disclosed.
2001-12-31divestiture_reductioncompleted2002-02-28United States, EuropePersonal and Printing Systemssubsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of U.S. and European desktop personal computer manufacturing to Sanmina-SCI completed February 2002 (subsequent to fiscal year-end). IBM will outsource NetVista desktop manufacturing. No headcount reduction disclosed.
2001-12-31acquisition_additioncompleted2001-07-012001-09-30GlobalSoftwareMD&A
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of Informix database business added to 2001 workforce; specific headcount not disclosed.
2001-12-31restructuringcompleted7901999-06-302000-03-31FranceMicroelectronics DivisionUSD 167 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions affecting 455 direct and 335 indirect manufacturing employees. Completed by end of Q1 2000. Charge includes current and non-current liabilities.
2001-12-31restructuringcompleted9001999-06-302000-03-31United StatesStorage Technology DivisionUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions affecting 780 direct and 120 indirect manufacturing employees. Completed by end of Q1 2000.
2001-09-30restructuringin_progressrestructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Filing discloses legacy restructuring (actions through 1993 and special 1999 actions) liability balances only: current workforce $106M and space $77M; non-current workforce $394M and space $283M at 2001-09-30. No employee counts, charges for the current period, or completion dates disclosed. MD&A separately references charges from workforce-balancing actions without quantification.
2001-09-30restructuringin_progressMultipleMultiplerestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Ongoing liability balances for restructuring actions taken through 1993 and special actions in 1999. Current portion $183M and non-current $677M at 9/30/2001. No employee counts disclosed. Workforce accruals relate to terminated employees receiving supplemental pension payments; space accruals relate to vacant lease obligations through 2012.
2001-09-30acquisition_additioncompleted2001-04-24GlobalSoftware (database)USD 1,000 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition completed in Q3 2001 for $1.0 billion; $889M paid, remainder due 2002. No headcount added disclosed. Purchase price allocated: $79M tangible net assets, $140M current technology, $230M other intangibles, $551M goodwill.
2001-09-30otherin_progressGlobalMultipleMD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		MD&A references charges taken as a result of workforce-balancing actions in 2001, partially offsetting lower goodwill amortization benefit in SG&A. No employee count or charge amount separately disclosed for these actions.
2001-09-30restructuringin_progressGlobalWorkforce and SpaceUSD 169 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Payments made during the nine months ended Sept 30, 2001 for prior restructuring actions (through 1993 and 1999). Workforce accruals relate to terminated employees receiving supplemental pension payments; space accruals relate to vacant/sublet space. No specific employee count affected in this period is disclosed, only financial payments.
2001-06-30restructuringin_progressGlobalWorkforce and SpaceUSD 127 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Payments of $127 million made during the six months ended June 30, 2001 for workforce and space accruals from actions taken through 1993 and special actions in 1999. Employee count not disclosed.
2001-06-30acquisition_additionannounced2001-04-242001-09-30GlobalSoftwareUSD 1,000 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Informix Corporation's database software business for $1 billion. Headcount not disclosed.
2001-03-31acquisition_additionannounced2001-04-242001-09-30SoftwareUSD 1,000 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Cash purchase price for Informix database software business; expected completion Q3 2001, purchase method. No headcount disclosed.
2000-12-31restructuringcompleted79019992000-03-31FranceTechnology Group — Microelectronics Division (DRAM actions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Employee termination component of the $1,690M Technology Group actions charged in 1999. Approximately 790 employees (455 direct, 335 indirect manufacturing). 1999 severance accruals: $30M current and $137M non-current (presented separately, not summed); remaining liabilities at 2000-12-31 were $15M current and $86M non-current.
2000-12-31restructuringcompleted90019992000-03-31United StatesTechnology Group — Storage Technology DivisionUSD 23 (millions)restructuring_footnote
f5-10k / GLM-5.3-flash-HTML		Employee termination component of the Technology Group actions; approximately 900 employees (780 direct, 120 indirect manufacturing). $23M charge recorded in 1999; residual liability paid down during 2000.
2000-12-31acquisition_additioncompleted2000-042000-04CanadaGlobal ServicesUSD 190 (millions)business_combinations_footnote
f5-10k / GLM-5.3-flash-HTML		Acquired all outstanding stock of LGS Group Inc. (application development and IT consulting); value shown is the purchase price. Largest of nine 2000 acquisitions (~$511M aggregate); MD&A cites acquisitions such as LGS as contributing to the 2000 employee increase. Headcount added not disclosed.
2000-12-31restructuringcompleted7902000-03-31FranceTechnology - Microelectronics Divisionrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Part of 1999 Actions program; 455 direct and 335 indirect manufacturing employees; charges of $30M current and $137M non-current recorded in 1999, not FY2000
2000-12-31restructuringcompleted9002000-03-31United StatesTechnology - Storage Technology Divisionrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Part of 1999 Actions program; 780 direct and 120 indirect manufacturing employees; $23M charge recorded in 1999, not FY2000
2000-12-31divestiture_reductioncompleted2000-062000-06Technology - Microelectronicsrestructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		MiCRUS semiconductor operations sold to Philips Semiconductors; $152M liability from 1999 fully settled in 2000; headcount not disclosed
2000-12-31acquisition_additioncompleted2000-042000-04CanadaGlobal Servicesbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		LGS Group Inc. acquired for $190 million; provides application development and IT consulting; headcount not disclosed
2000-12-31divestiture_reductioncompletedEnterprise Investmentsbusiness_combinations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Most of Software Artistry sold in 2000 as non-strategic; originally acquired January 1998; headcount not disclosed
2000-12-31restructuringcompleted7901999-06-302000-03-31FranceMicroelectronics DivisionUSD 167 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions in MD DRAM actions. Charge comprises $30M current and $137M non-current liability created in 1999. Completed by end of Q1 2000.
2000-12-31restructuringcompleted9001999-06-302000-03-31United StatesStorage Technology DivisionUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions in STD HDD actions. Charge comprises $23M current liability created in 1999. Completed by end of Q1 2000.
2000-12-31divestiture_reductioncompleted5,3001999-12-311999-12-31GlobalGlobal Networkdiscontinued_operations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Sale of Global Network business to AT&T in 1999. More than 5,300 IBM employees joined AT&T.
2000-12-31acquisition_additioncompleted2000-04-302000-04-30CanadaGlobal ServicesUSD 190 (millions)business_combinations_footnote
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of LGS Group Inc. for $190 million. Contributed to employee increase.
2000-09-30restructuringin_progressTechnology Group — DRAM operationsUSD 98 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Remaining liability for DRAM employee terminations from 1999 restructuring actions; relates to future payments to terminated employees over their remaining lives. $40 million paid in the first nine months of 2000; liability was $149 million at December 31, 1999.
2000-09-30restructuringcompleted210United StatesTechnology Group — Storage Systems DivisionUSD 7 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions for the 210 remaining U.S. employees were completed; $7 million liability at December 31, 1999 was fully paid during 2000.
2000-09-30restructuringin_progress1999-06-30United StatesTechnology Group — DRAMrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Severance liability of $98M remaining at 9/30/2000 after $40M payments in period; relates to future payments to terminated employees over their remaining lives. Total headcount affected not disclosed in this filing.
2000-09-30restructuringcompleted2101999-06-302000-09-30United StatesTechnology Group — Storage Systems Division (SSD)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Filer states workforce reductions for the 210 U.S. employees remaining at 12/31/1999 were completed during the period. Severance liability fully paid down ($7M payments, $0 remaining).
2000-09-30divestiture_reductioncompleted1998-12-011999-09-30Global (34 countries in Q3 1999; 38 countries YTD 1999)IBM Global Networkrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale to AT&T completed in Q3 1999; headcount transferred not disclosed. Included here as context for ongoing SG&A expense reductions referenced in current-period MD&A.
2000-09-30restructuringcompleted2101999-06-302000-06-30United StatesStorage Systems Divisionrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Company completed workforce reductions for 210 U.S. employees remaining at Dec 31, 1999. Actions completed by first half of 2000.
2000-06-30divestiture_reductioncompleted2000-06-012000-06-30Technology Group — MiCRUS semiconductor operationUSD 40 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		MiCRUS semiconductor operation sold to Philips Semiconductors in June 2000; shutdown costs accrued in Q2 1999 were utilized in Q2 2000 and a $40 million gain was recorded on asset sale. Headcount affected not disclosed.
2000-06-30restructuringcompleted7901999-06-30FranceTechnology Group — Microelectronics Division (DRAM)USD 167 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions of 455 direct and 335 indirect manufacturing employees. Liability of $112M remains at 6/30/2000 for future payments to terminated employees over remaining lives.
2000-06-30restructuringcompleted9001999-06-302000-06-30United StatesTechnology Group — Storage Systems DivisionUSD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions of 780 direct and 120 indirect manufacturing employees. Company completed reductions for the 210 U.S. employees remaining at 12/31/1999 during H1 2000.
2000-06-30divestiture_reductioncompleted2000-06-302000-06-30United StatesTechnology Group — MiCRUS semiconductor operationsrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Agreement reached June 2000 to sell MiCRUS to Philips Semiconductors. Shutdown activities completed June 2000; $40M gain recorded on asset sale. Headcount not disclosed.
2000-06-30restructuringcompleted7901999-06-302000-06-30FranceMicroelectronics Division (MD)USD 167 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions affecting 455 direct and 335 indirect manufacturing employees. Liability as of 6/30/2000 relates to future payments over remaining lives.
2000-06-30restructuringcompleted9001999-06-302000-06-30United StatesStorage Systems Division (SSD)USD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions affecting 780 direct and 120 indirect manufacturing employees. Company completed reductions for remaining 210 employees at year-end 1999.
2000-03-31restructuringin_progress7901999-04-01FranceTechnology Group - DRAM (Microelectronics)USD 167 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions affecting approximately 790 employees (455 direct manufacturing, 335 indirect manufacturing); substantially completed as of March 31, 2000. Remaining liability of $119 million at 3/31/00 relates to future payments to terminated employees over their remaining lives. Liability created in 1999; $30 million paid in Q1 2000.
2000-03-31restructuringcompleted2101999-04-01United StatesTechnology Group - SSD (Storage Systems)USD 23 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Workforce reductions for the 210 U.S. employees remaining at December 31, 1999 were substantially completed; liability reduced to $0 at 3/31/00. Original 1999 charge of $23 million.
2000-03-31restructuringin_progress1999-04-01Technology Group - DRAM joint ventureUSD 152 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisition of minority interest in joint venture and charges for equipment leasehold cancellation liabilities and lease rental payments for idle equipment; liability unchanged at $152 million from 12/31/99 to 3/31/00. No headcount disclosed for this component.
2000-03-31restructuringcompleted79019992000-03-31FranceTechnology Group — DRAM manufacturing (455 direct manufacturing, 335 indirect manufacturing)USD 167 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability created in 1999; $149M balance at 12/31/99, $30M payments/adjustments, $119M remaining at 3/31/00. Workforce reductions substantially completed as of 2000-03-31; remaining liability relates to future payments over terminated employees' remaining lives.
2000-03-31restructuringcompleted21019992000-03-31United StatesTechnology Group — SSD (solid state drive) operationsUSD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Liability created in 1999; $7M balance at 12/31/99, $7M payments, $0 remaining at 3/31/00. Company substantially completed workforce reductions for the 210 U.S. employees remaining at 12/31/99.
2000-03-31restructuringcompleted7901999-06-302000-03-31FranceTechnology Group (DRAM)USD 167 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions affecting 455 direct and 335 indirect manufacturing employees. Substantially completed as of March 31, 2000.
2000-03-31restructuringcompleted2101999-09-302000-03-31United StatesTechnology Group (SSD)USD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions for remaining employees. Substantially completed as of March 31, 2000.
1999-12-31restructuringin_progress7902000-03-31FranceTechnology Group — Microelectronics DivisionUSD 167 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions affecting 455 direct manufacturing and 335 indirect manufacturing employees in France, part of broader MD actions to reconfigure DRAM capacity. Pre-tax charge $167M, after-tax $167M ($0.09/diluted share). Expected substantially complete by end of Q1 2000.
1999-12-31restructuringin_progress9002000-06-30United StatesTechnology Group — Storage Systems DivisionUSD 23 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions affecting 780 direct manufacturing and 120 indirect manufacturing employees in the US. 210 terminations remaining in first half of 2000. Pre-tax charge $23M, after-tax $14M ($0.01/diluted share). Part of SSD actions merging server HDD product lines and transferring assembly/test to Hungary and Mexico.
1999-12-31divestiture_reductioncompleted5,3001998-12-011999-12-31Global (71 countries)Global Networkdiscontinued_operations_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Sale of Global Network business to AT&T completed during 1999 for $4,991M. More than 5,300 IBM employees transferred to AT&T. Pre-tax gain of $4,057M ($2,495M after tax, $1.33/diluted share). Announced December 1998.
1999-12-31restructuringin_progress2000-06-30GlobalTechnology Group — Networking Hardware DivisionUSD 178 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		NHD actions related to Cisco Systems alliance; demand deterioration for router/switch products. Charge comprises inventory write-downs ($144M) and contract cancellation fees ($34M). No employee count disclosed for this sub-component.
1999-12-31restructuringin_progress2000-06-30GlobalTechnology Group — Microelectronics Division (DRAM capacity reduction)USD 662 (millions)restructuring_footnote
f5-10k / MiMo-V2.6-Flash-fp8-HTML		DRAM equipment charge: Essonnes France facility conversion to custom logic via JV with Infineon; Dominion Semiconductor interest transfer to Toshiba effective 2000-12-31; MiCRUS minority interest acquisition. No separate employee count disclosed for this sub-component (employee terminations captured separately under MD Actions).
1999-12-31restructuringin_progress79019992000-03-31FranceMicroelectronics DivisionUSD 167 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions affecting approximately 790 employees (455 direct manufacturing and 335 indirect manufacturing). Expected to be substantially completed by the end of the first quarter of 2000.
1999-12-31restructuringin_progress90019992000-06-30United StatesStorage Systems DivisionUSD 23 (millions)restructuring_footnote
f5-10k / Qwen3.6-27B-Q8_0		Workforce reductions affecting approximately 900 employees (780 direct manufacturing and 120 indirect manufacturing). 210 terminations remaining in the first half of 2000.
1999-12-31divestiture_reductioncompleted5,3001998-121999GlobalGlobal NetworkMD&A
f5-10k / Qwen3.6-27B-Q8_0		Sale of Global Network to AT&T resulted in the loss of about 5,300 employees.
1999-09-30divestiture_reductioncompleted5,1001998-12-01Global (34 countries in Q3 1999; 38 countries year-to-date)IBM Global NetworkUSD 586 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Sale of Global Network business to AT&T completed in Q3 1999 for approximately $727 million in 34 countries, bringing year-to-date total to 38 countries and $4,919 million. More than 5,100 IBM employees joined AT&T as a result of these sales. Pre-tax gain of $586 million recognized on third-quarter sales.
1999-09-30restructuringin_progress1999-08-31Technology Group — Networking Hardware DivisionUSD 178 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Charge related to write-down to net realizable value of router and switch product inventory ($144 million) and contract cancellation fees ($34 million) following alliance with Cisco Systems and sale of routing/switching intellectual property. No employee count disclosed.
1999-09-30restructuringin_progress1999-06-302000-06-30Technology Group — Storage Systems DivisionUSD 360 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Second-quarter pre-tax charge of $264 million plus additional third-quarter charges of $96 million for actions merging server hard disk drive product lines and realigning operations, including write-downs of idle equipment, equipment under contract for sale, and sale-leaseback equipment. Expected substantially completed by first half of 2000. No employee count disclosed.
1999-09-30restructuringannounced1999-10-06Personal Systems Groupsubsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Actions to intensify focus on direct distribution channels, consolidate organizations throughout PSG, change approach to the consumer market, and reduce overall costs and expenses; Consumer Division will no longer be a separate structure within PSG. No effect on third-quarter financial statements; no employee count disclosed.
1999-09-30divestiture_reductioncompleted5,1001998-12-0134 countries (year-to-date total: 38 countries)IBM Global Networkrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		More than 5,100 IBM employees transferred to AT&T as part of the Global Network divestiture completed during Q3 1999; year-to-date proceeds $4,919 million.
1999-09-30restructuringin_progress1999-08-31GlobalTechnology Group — Networking Hardware Division (NHD)USD 178 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Charge comprises $144M inventory write-down for router/switch products and $34M contract cancellation fees following the Cisco alliance and IP sale; no employee count disclosed.
1999-09-30restructuringin_progress1999-06-302000-06-30GlobalTechnology Group — Storage Systems Division (SSD)USD 264 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Second-quarter charge for merging server hard disk drive product lines and realigning operations; actions expected substantially complete by first half of 2000. Liability of $327M at 1999-09-30. No employee count disclosed.
1999-09-30restructuringin_progress1999-06-302000-06-30GlobalTechnology Group — Storage Systems Division (SSD)USD 96 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Third-quarter continuing SSD actions: equipment write-downs ($42M idle/scrapped, $7M under sale contract, $47M sale-leaseback to appraised fair value). No liability at 1999-09-30; no employee count disclosed.
1999-09-30acquisition_additioncompleted1999-09-241999-09-24United StatesServer business (NUMA architecture)USD 828 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase price $828M ($18/share); includes $85M in-process R&D charge. No acquired headcount disclosed.
1999-09-30acquisition_additioncompleted1999-09-291999-09-29United StatesStorage technology (data protection/management)USD 259 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase price $259M ($12/share); includes $7M in-process R&D charge. No acquired headcount disclosed.
1999-09-30acquisition_additioncompleted1999-09-271999-09-27United StatesWeb-based and enterprise-security technologyUSD 115 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Purchase price $115M; includes $19M in-process R&D charge. No acquired headcount disclosed.
1999-09-30restructuringannounced1999-10-06GlobalPersonal Systems Group (PSG) — Consumer Division eliminated as separate structuresubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		PSG actions to focus on direct distribution, consolidate organizations, change consumer-market approach, and reduce costs. No effect on Q3 1999 financial statements; no employee count or charge disclosed.
1999-09-30divestiture_reductioncompleted5,1001998-12-0134 countries (Q3 completion)Global Networkrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		More than 5,100 IBM employees joined AT&T as a result of sales completed in Q3 1999.
1999-09-30restructuringin_progress1999-08-31GlobalTechnology Group (Networking Hardware Division)USD 178 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Pre-tax charge of $178 million for inventory write-down and contract cancellation fees following alliance with Cisco. Employee count not disclosed.
1999-09-30restructuringin_progress1999-06-302000-06-30GlobalTechnology Group (Storage Systems Division)USD 96 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Additional Q3 pre-tax charges of $96 million for equipment write-downs. Actions expected to be substantially completed by first half of 2000. Employee count not disclosed.
1999-09-30otherannounced1999-10-06GlobalPersonal Systems Groupsubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Announced actions to consolidate organizations and reduce costs. Consumer Division will no longer be a separate structure. No effect on Q3 financials.
1999-06-30restructuringin_progress7901999-04-012000-03-31FranceMicroelectronics Division (Technology Group) - DRAM manufacturing, Essonnes facilityUSD 829 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Pre-tax charge of $829M includes $167M for workforce reductions of ~790 employees (455 direct, 335 indirect manufacturing) in France, plus equipment write-downs and sale-leaseback charges; terminations expected substantially complete by end of Q1 2000.
1999-06-30restructuringin_progress1999-04-012000-12-31United StatesMicroelectronics Division - Dominion Semiconductor joint venture with ToshibaUSD 171 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Toshiba to assume IBM's 50% interest in Dominion DRAM joint venture effective December 31, 2000; IBM took a pre-tax write-off of its investment at signing.
1999-06-30restructuringcompleted1999-04-011999-06-30United StatesMicroelectronics Division - MiCRUS joint venture with Cirrus LogicUSD 152 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		IBM acquired the minority partner's interest in the CMOS logic joint venture late in Q2 and waived rights to seek compensation for leasehold cancellation and idle-equipment costs.
1999-06-30restructuringin_progress9001999-04-012000-06-30United States (with transfer of operations to Hungary and Mexico)Storage Systems Division (Technology Group) - server hard disk drive product linesUSD 264 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Charge includes $23M for workforce reductions of ~900 employees (780 direct, 120 indirect manufacturing) in the US, plus equipment write-downs; terminations substantially complete by December 31, 1999 with 105 in H1 2000; manufacturing transfers to Hungary and Mexico by June 30, 2000.
1999-06-30divestiture_reductionin_progress3,5001998-12-011999-09-30United States, Japan, United Kingdom, Ireland (sales to date); remaining countries in Q3 1999IBM Global NetworkUSD 3,430 (millions)restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Sales to AT&T completed in US, Japan, UK and Ireland for ~$4,192M; pre-tax gain of $3,430M recognized; more than 3,500 IBM employees joined AT&T; remaining country sales expected substantially complete in Q3 1999.
1999-06-30acquisition_additionannounced1999-07-12United StatesServer business (Sequent Computer Systems Inc.)USD 810 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisition of Sequent for ~$810M at $18 cash per share; subject to Sequent stockholder and regulatory approvals.
1999-06-30acquisition_additionannounced1999-07-27United StatesStorage technology (Mylex Corporation)USD 240 (millions)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisition of Mylex at $12 per outstanding share, ~$240M; subject to regulatory and other approvals.
1999-06-30restructuringin_progress7901999-06-302000-03-31France (Essonnes)Technology Group — Microelectronics Division (DRAM)USD 167 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Workforce reductions tied to DRAM-to-custom logic conversion; 455 direct and 335 indirect manufacturing employees. Exact announcement date not stated; actions taken during Q2 1999. Total Essonnes-related pre-tax charge was $829M, of which $167M is the workforce component.
1999-06-30restructuringin_progress9001999-06-301999-12-31United StatesTechnology Group — Storage Systems Division (SSD)USD 23 (millions)restructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		780 direct and 120 indirect manufacturing employees; 105 terminations deferred to first half of 2000. Total SSD pre-tax charge was $264M, of which $23M is the workforce component. Exact announcement date not stated; actions taken during Q2 1999.
1999-06-30divestiture_reductioncompleted3,5001998-121999-09-30United States, Japan, United Kingdom, Ireland (Q2 1999 sales); remaining countries substantially completed in Q3 1999IBM Global Networkrestructuring_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		More than 3,500 IBM employees transferred to AT&T as part of the $5B Global Network divestiture announced December 1998. Filer states 'more than 3,500'; figure recorded as disclosed lower bound.
1999-06-30acquisition_additionannounced1999-07-12United StatesSequent Computer Systems Inc. — server systemsUSD 810 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition announced post-quarter at $18 cash per Sequent share; headcount added not disclosed. Completion subject to Sequent stockholder and regulatory approvals.
1999-06-30acquisition_additionannounced1999-07-27United StatesMylex Corporation — data storage technologyUSD 240 (millions)subsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition announced post-quarter at $12 per Mylex share; headcount added not disclosed. Completion subject to regulatory and other approvals.
1999-06-30divestiture_reductioncompleted3,5001998-12-011999-09-30United States, Japan, United Kingdom, IrelandGlobal Networkrestructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		More than 3,500 IBM employees joined AT&T as a result of sales completed in Q2. Remaining sales expected substantially completed in Q3.
1999-06-30restructuringin_progress7901999-06-302000-03-31FranceMicroelectronics Division (MD)USD 167 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions affecting 455 direct and 335 indirect manufacturing employees in Essonnes facility.
1999-06-30restructuringin_progress9001999-06-301999-12-31United StatesStorage Systems Division (SSD)USD 23 (millions)restructuring_footnote
f5-10q / Qwen3.6-27B-Q8_0		Workforce reductions affecting 780 direct and 120 indirect manufacturing employees. 105 terminations expected in first half of 2000.
1999-03-31divestiture_reductioncompleted2,9001998-12-011999-12-31United States (non-U.S. portion throughout remainder of 1999)Global Network businesssubsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		IBM sold its U.S. Global Network business to AT&T on April 30, 1999 as part of a $5 billion cash agreement announced in December 1998; more than 2,900 IBM employees joined AT&T. Non-U.S. sales expected through remainder of 1999, with reciprocal outsourcing agreements between the companies.
1999-03-31divestiture_reductionannounced2,9001999-04-30United StatesGlobal Network businesssubsequent_events
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Sale of IBM's U.S. Global Network business to AT&T for $5 billion in cash (broader agreement announced December 1998); filing states more than 2,900 IBM employees will join AT&T. Non-U.S. portion expected to sell through the remainder of 1999.
1999-03-31divestiture_reductioncompleted2,9001999-04-301999-04-30United StatesGlobal Network Businesssubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		IBM sold its U.S. Global Network business to AT&T; more than 2,900 employees joined AT&T.
1998-12-31divestiture_reductionannounced5,0001998-121999GlobalIBM Global NetworkMD&A
f5-10k / GLM-5.3-flash-HTML		AT&T to acquire IBM's Global Network business for $5 billion in cash; about 5,000 IBM employees will transfer to AT&T as part of the transaction. Completion expected in various geographies throughout 1999 following U.S. and certain non-U.S. regulatory clearance. A Form 8-K dated December 16, 1998 announced the execution of definitive agreements. No workforce-related charge disclosed; the $5 billion is sale consideration.
1998-12-31otherannounced2,0001998-121999Applications processing and data center management operations outsourced from AT&T to IBMMD&A
f5-10k / GLM-5.3-flash-HTML		Companion element of the same IBM-AT&T transaction: more than 2,000 AT&T employees will be offered positions with IBM as AT&T outsources certain applications processing and data center management operations to IBM. Not a business combination, hence classified as other.
1998-12-31acquisition_additioncompleted1998-01Software - consolidated service desk and customer relationship management solutionsMD&A
f5-10k / GLM-5.3-flash-HTML		Acquired Software Artistry, Inc. in January 1998; employee headcount added through the acquisition was not disclosed.
1998-12-31acquisition_additioncompleted1998-03Technology - semiconductors for wireless communications applicationsMD&A
f5-10k / GLM-5.3-flash-HTML		Acquired CommQuest Technologies, Inc. in March 1998; employee headcount added through the acquisition was not disclosed.
1998-12-31divestiture_reductionannounced5,0001998-12-161999-12-31GlobalIBM Global NetworkMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		About 5,000 IBM employees to join AT&T as part of the $5 billion cash acquisition announced December 1998; expected to conclude across geographies throughout 1999 pending regulatory clearance.
1998-12-31acquisition_additionannounced2,0001998-12-161999-12-31GlobalApplications processing and data center managementMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		More than 2,000 AT&T employees to be offered positions with IBM as part of reciprocal outsourcing agreements; count stated as a minimum.
1998-12-31divestiture_reductionannounced5,0001998-12-161999-12-31GlobalIBM Global NetworkMD&A
f5-10k / Qwen3.6-27B-Q8_0		AT&T to acquire IBM Global Network business; 5,000 IBM employees to join AT&T.
1998-12-31acquisition_additioncompleted2,0001998-12-161999-12-31GlobalGlobal ServicesMD&A
f5-10k / Qwen3.6-27B-Q8_0		More than 2,000 AT&T employees offered positions with IBM as part of outsourcing agreements.
1998-03-31restructuringin_progressUSD -85 (millions)consolidated_statement_of_cash_flows
f5-10q / Qwen3.6-27B-Q8_0		Cash flow statement lists 'Effect of restructuring charges' as negative 85 million for the three months ended March 31, 1998. No employee count is disclosed.
1998-03-31acquisition_additioncompletedResearch, development and engineeringMD&A
f5-10q / Qwen3.6-27B-Q8_0		MD&A notes R&D expense increase was due to charges associated with the acquisition of Software Artistry, Inc. and CommQuest Technologies. No headcount added is disclosed.
1997-12-31acquisition_additioncompleted5,0001997-09-01United StatesNetwork ServicesMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IBM acquired the 30% equity interest held by Sears in Advantis, the U.S. network services arm of IBM Global Network. Approximately 5,000 employees transferred from less-than-wholly-owned to wholly-owned status; not necessarily incremental to total workforce.
1997-12-31acquisition_additioncompleted5,1001997-12-01United StatesServicesMD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IBM acquired Eastman Kodak's share of Technology Service Solutions (TSS). Approximately 5,100 employees transferred from less-than-wholly-owned to wholly-owned status; not necessarily incremental to total workforce.
1997-12-31acquisition_additioncompleted5,0001997-09-011997-09-01United StatesNetwork ServicesMD&A
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of Advantis from Sears.
1997-12-31acquisition_additioncompleted5,1001997-12-011997-12-01GlobalServicesMD&A
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of Technology Service Solutions (TSS) from Eastman Kodak.
1997-09-30restructuringin_progressUSD -317 (millions)cash_flow_statement
f5-10q / Qwen3.6-27B-Q8_0		Effect of restructuring charges listed as negative adjustment to net earnings in operating cash flows for the nine months ended September 30, 1997. No employee count disclosed.
1997-09-30otherannounced1997-10-28USD 3,500 (millions)subsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Board authorized repurchase of up to $3.5 billion of common shares. Not a workforce reduction, but a capital allocation action disclosed in subsequent events.
1997-06-30restructuringin_progressUSD -216 (millions)cash_flow_statement
f5-10q / Qwen3.6-27B-Q8_0		Effect of restructuring charges for the six months ended June 30, 1997 was $(216) million. No employee count disclosed.
1996-12-31restructuringin_progressUSD 669 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		1996 SG&A expense included $669 million associated with infrastructure reductions; no affected-headcount figure, program start date or completion timeline is disclosed. Note K reports accruals associated with prior-year infrastructure reduction actions of $2.8 billion at December 31, 1996. The 1996 Consolidated Statement of Cash Flows also shows a $1,491 million negative adjustment labeled 'Effect of restructuring charges.' The filing provides no roll-forward of restructuring liabilities or affected-employee counts.
1996-12-31acquisition_additioncompleted1996-03-011996-03-01Software (Tivoli Systems — systems management; Object Technology International — object technology)USD 800 (millions)MD&A
f5-10k / GLM-5.3-flash-HTML		Tivoli Systems, Inc. acquired March 1, 1996 for approximately $800 million ($716 million net cash); Object Technology International, Inc. also acquired during 1996 (with $18 million of purchased in-process R&D). The Employees section attributes part of the 15,268 year-over-year headcount increase to acquisitions of business entities such as Tivoli, but no acquired-headcount figures are disclosed. Date fields reflect the acquisition closing date. The associated charge value is the Tivoli purchase price, not a restructuring or severance charge.
1996-12-31acquisition_additioncompleted1996-03-011996-03-01GlobalSoftwareUSD 435 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		IBM acquired Tivoli for approximately $800 million ($716M net cash). Headcount added not disclosed. $435M purchased in-process R&D expensed (includes $18M from Object Technology International).
1996-12-31acquisition_additioncompleted1995-07-051995-07-05GlobalSoftwareUSD 1,840 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Lotus acquisition completed July 5, 1995 for approximately $3.2 billion. Headcount added not disclosed. $1,840M purchased in-process R&D expensed in Q3 1995 (prior year). Included here as context for 1996 workforce growth narrative.
1996-12-31restructuringin_progressGlobalCorporate / InfrastructureUSD 669 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		1996 SG&A included $669M associated with infrastructure reductions. Accruals for prior-year infrastructure reduction actions totaled $2.8B at year-end 1996. Specific employee counts not disclosed.
1996-09-30restructuringin_progressUSD 152 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Third-quarter 1996 net expense primarily associated with work force separation charges; no employee count disclosed.
1996-09-30restructuringin_progressUSD 465 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First nine months 1996 net expense primarily associated with work force separation charges; no employee count disclosed.
1996-09-30divestiture_reductioncompleted1996-10-221996-10-22CanadaCelestica Inc. (manufacturing subsidiary)subsequent_events
f5-10q / GLM-5.3-flash-fp4-HTML		IBM Canada sold wholly-owned manufacturing subsidiary Celestica Inc. to Onex Corporation; Celestica had over 1,000 full-time employees. Company states sale will not materially impact financial position or results.
1996-09-30divestiture_reductioncompleted1996-10-221996-10-22CanadaCelestica Inc. — manufacturing (memory products, power systems, contract manufacturing)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Celestica had over 1,000 full-time employees at sale; IBM states the sale will not materially impact financial position or results.
1996-09-30restructuringin_progressGlobalEnterprise-wide work force separation programsUSD 152 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q3 1996 net expense of $152M for work force separation charges; no employee count disclosed.
1996-09-30restructuringin_progressGlobalEnterprise-wide work force separation programsUSD 465 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		YTD 1996 net expense of $465M for work force separation charges; no employee count disclosed.
1996-09-30acquisition_additioncompletedGlobalSoftware — Tivoli Systems Inc. and Object Technology International Inc.USD 435 (millions)other
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 1996 acquisitions; $435M in-process R&D charge. No headcount added disclosed.
1996-09-30restructuringin_progressUSD 152 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Third quarter 1996 results included $152 million for net expense primarily associated with work force separation charges.
1996-09-30restructuringin_progressUSD 465 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		First nine months of 1996 results included $465 million for net expense primarily associated with work force separation charges.
1996-09-30divestiture_reductioncompleted1,0001996-10-22CanadaManufacturingsubsequent_events
f5-10q / Qwen3.6-27B-Q8_0		Sale of Celestica Inc., a wholly-owned manufacturing subsidiary, completed on October 22, 1996. Celestica has over 1,000 full-time employees.
1996-06-30restructuringin_progressUSD 77 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Second quarter 1996 included $77 million of work force separation charges under restructuring programs announced in prior years; no employee counts disclosed.
1996-06-30restructuringin_progressUSD 313 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First six months of 1996 included $313 million of work force separation charges under restructuring programs announced in prior years; no employee counts disclosed.
1996-06-30restructuringin_progressUSD 900 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Approximately $0.9 billion in work force separation payments made during first half 1996 relating to restructuring programs announced in prior years.
1996-06-30restructuringin_progressGlobalUSD 313 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Work force separation charges of $313 million in six months 1996 ($77 million in Q2) under restructuring programs announced in prior years; $0.9 billion paid in first half 1996. No employee counts or completion dates disclosed.
1996-06-30acquisition_additioncompletedGlobalUSD 435 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		First-half 1996 acquisitions of Tivoli Systems, Object Technology International, Data Sciences Limited and others (~$1.0 billion net cash); $435 million non-tax-deductible in-process R&D write-off. No headcount added disclosed.
1996-06-30restructuringin_progressUSD 77 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Work force separation charges for the three months ended June 30, 1996. Employee count not disclosed.
1996-06-30restructuringin_progressUSD 313 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Work force separation charges for the six months ended June 30, 1996. Employee count not disclosed.
1996-06-30restructuringin_progressUSD 900 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Work force separation payments relating to restructuring programs announced in prior years. Employee count not disclosed.
1996-03-31restructuringcompletedUSD 236 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		First-quarter 1996 charge for work force separation costs under restructuring programs announced in prior years; $.5 billion in separation payments made during the quarter per Financial Condition section. No employee count disclosed.
1996-03-31acquisition_additioncompleted1996-03-01SoftwareUSD 435 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Acquisition of Tivoli Systems Inc. (~$800M total, $716M net cash) and Object Technology International Inc.; $435M expensed as purchased in-process research and development. No headcount figures disclosed.
1996-03-31restructuringin_progressGlobalUSD 236 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Q1 1996 charge of $236M ($0.27/share) for work force separations; no employee count disclosed. Related $0.5B in payments for prior-year restructuring programs.
1996-03-31acquisition_additioncompleted1996-03-011996-03-01United StatesSoftwareUSD 417 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquired all outstanding shares for ~$800M ($716M net cash); $417M expensed as purchased in-process R&D. No headcount disclosed.
1996-03-31acquisition_additioncompletedUnited StatesSoftwareUSD 18 (millions)business_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Acquisition resulted in $18M purchased in-process R&D charge. No headcount disclosed.
1996-03-31restructuringin_progressUSD 236 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Charge for work force separation costs related to restructuring programs announced in prior years.
1996-03-31acquisition_additioncompleted1996-03-01SoftwareUSD 800 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Tivoli Systems, Inc. for approximately $800 million. Headcount not disclosed.
1996-03-31acquisition_additioncompletedSoftwarebusiness_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquisition of Object-Technology International, Inc. Headcount and purchase price not disclosed.
1995-12-31restructuringcompleted1995-10-011995-12-31GlobalMultipleUSD 663 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Pre-tax charge of $663M: $626M for work force separations and asset reductions, $37M software writedown. Offset by $175M gain from FSC contractual settlement. Employees affected not disclosed.
1995-12-31acquisition_additioncompleted1995-07-051995-07-05GlobalSoftwareUSD 3,246 (millions)MD&A
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Acquired all outstanding shares for ~$3.2B ($2.9B net cash). Headcount added not disclosed; filing notes employee count increase partly due to Lotus acquisition.
1995-12-31acquisition_additionannounced1996-01-31United StatesSoftwareUSD 743 (millions)subsequent_events
f5-10k / MiMo-V2.6-Flash-fp8-HTML		Cash tender offer at $47.50/share for Tivoli Systems Inc. Net cash cost expected $743M. One-time charge for in-process R&D expensed upon completion; amount not yet determinable.
1995-12-31restructuringcompleted1995-10-011996-12-31GlobalVariousUSD 626 (millions)MD&A
f5-10k / Qwen3.6-27B-Q8_0		Pre-tax charge of $626 million for work force separations and asset reductions recorded in Q4 1995. Remaining cash outlays for work-force-related activities expected to total $2.0 billion, with $0.5 billion expended in 1996.
1995-12-31acquisition_additioncompleted1995-07-051995-07-05GlobalSoftwareMD&A
f5-10k / Qwen3.6-27B-Q8_0		Acquisition of Lotus Development Corporation contributed to the increase of 5,508 regular employees from 1994 to 1995.
1995-12-31divestiture_reductioncompleted10,0001994-03-011995-12-31United StatesFederal Systems CompanyMD&A
f5-10k / Qwen3.6-27B-Q8_0		Approximately 10,000 people transferred to Loral, retired, or are on preretirement leave as a result of the sale of FSC. Company concluded all contractual obligations related to this sale in 1995.
1995-09-30acquisition_additioncompleted1995-07-051995-07-05SoftwareUSD 1,840 (millions)business_combinations_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		IBM acquired Lotus for approximately $3.2 billion; purchase price allocation included $1,840 million for software technology under development, expensed in Q3 1995. No headcount figures disclosed.
1995-09-30restructuringannounced1995-10-011995-12-31Overhead areas; some business unitsUSD 800 (millions)MD&A
f5-10q / GLM-5.3-flash-fp4-HTML		Announced additional limited work force reduction in Q4 1995, primarily in overhead areas, plus continued consolidation of leased space; expected charge of about $800 million in Q4 results.
1995-09-30restructuringin_progress1995-12-31restructuring_footnote
f5-10q / GLM-5.3-flash-fp4-HTML		Restructuring reserve balances at Sept 30, 1995 of ~$0.2 billion in accounts payable/accruals and ~$0.5 billion in plant/property; company expects full utilization by December 31, 1995. No employee counts disclosed.
1995-09-30restructuringannounced1995-11-131995-12-31Not specifiedSome business units, primarily overhead areasUSD 800 (millions)MD&A
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Announced in MD&A as expected Q4 1995 charge for additional limited work force reduction and consolidation of leased space; no employee count disclosed.
1995-09-30acquisition_additioncompleted1995-07-051995-07-05Not specifiedSoftwarebusiness_combinations_footnote
f5-10q / MiMo-V2.6-Flash-fp8-HTML		Lotus acquired 1995-07-05 for approximately $3.2 billion; no headcount added disclosed in the filing.
1995-09-30restructuringin_progress1995-12-31GlobalOverhead areasUSD 800 (millions)MD&A
f5-10q / Qwen3.6-27B-Q8_0		Company anticipates additional limited workforce reduction in Q4, primarily in overhead areas, plus consolidations of leased space. Expected charge of about $800 million to be included in Q4 results.
1995-09-30acquisition_additioncompleted1995-07-051995-07-05GlobalSoftwareUSD 3,200 (millions)business_combinations_footnote
f5-10q / Qwen3.6-27B-Q8_0		Acquired all outstanding shares of Lotus Development Corp. for approx $3.2 billion. Headcount not explicitly disclosed.